HF 1161

01/14/25   REVISOR  CR/ES  25-02198
This Document can be made available
in alternative formats upon request  State of Minnesota
  HOUSE OF REPRESENTATIVES
  NINETY-FOURTH SESSION
  H. F. No.    1161
02/19/2025     Authored by Igo, Davids, Rehrauer, Kresha, Virnig and others
  The bill was read for the first time and referred to the Committee on Education Finance
1.1A bill for an act
1.2relating to education finance; establishing school district seasonal tax base
1.3replacement aid; appropriating money; amending Minnesota Statutes 2024, sections
1.4126C.13, subdivision 4; 126C.17, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6Section 1. Minnesota Statutes 2024, section 126C.13, subdivision 4, is amended to read:
1.7Subd. 4. General education aid. For fiscal year 2015 and later, A district's general
1.8education aid equals:
1.9(1) general education revenue, excluding operating capital revenue, equity revenue, local
1.10optional revenue, and transition revenue; plus
1.11(2) operating capital aid under section 126C.10, subdivision 13b;
1.12(3) equity aid under section 126C.10, subdivision 30; plus
1.13(4) transition aid under section 126C.10, subdivision 33; plus
1.14(5) shared time aid under section 126C.01, subdivision 7; plus
1.15(6) referendum aid under section 126C.17, subdivisions 7 and, 7a, and 7c; plus
1.16(7) online learning aid under section 124D.096; plus
1.17(8) local optional aid according to section 126C.10, subdivision 2e, paragraph (f).
1.18EFFECTIVE DATE. This section is effective for revenue in fiscal year 2027 and later.
Section 1.  1
01/14/25   REVISOR  CR/ES  25-02198
2.1    Sec. 2. Minnesota Statutes 2024, section 126C.17, is amended by adding a subdivision to
2.2  read:
2.3      Subd. 7c. Seasonal tax base replacement aid. (a) A district's seasonal tax base
2.4  replacement aid equals the product of (1) one minus the seasonal tax base adjustment factor,
2.5  and (2) the district's referendum equalization levy calculated under subdivision 6.
2.6      (b) A district's seasonal tax base adjustment factor equals the ratio of (1) the referendum
2.7  market value for the district, to (2) the sum of the referendum market value and the seasonal
2.8  market value for the district. The seasonal tax base adjustment factor may not be greater
2.9  than one or less than 0.5. For the purposes of this paragraph, "seasonal market value" means
2.10 the market value of all taxable property classified as class 4c(12) under section 273.13.
2.11     (c) The amount calculated under paragraph (a) must be used to reduce the district's
2.12 referendum levy determined after the adjustments under subdivisions 7a and 7b, except that
2.13 the district's referendum levy must not be less than zero after the subtraction under this
2.14 subdivision.
2.15     EFFECTIVE DATE. This section is effective for taxes payable in 2026 and later.
2.16   Sec. 3. APPROPRIATIONS.
2.17     Subdivision 1. Department of Education. The sums indicated in this section are
2.18 appropriated from the general fund to the Department of Education for the fiscal years
2.19 designated.
2.20     Subd. 2. General education aid. (a) For general education aid under Minnesota Statutes,
2.21 section 126C.13, subdivision 4:
2.22$  .......   ..... 2026
2.23$  .......   ..... 2027
2.24     (b) The 2026 appropriation includes $....... for 2025 and $....... for 2026.
2.25     (c) The 2027 appropriation includes $....... for 2026 and $....... for 2027.
Sec. 3.  2