File No. 36947
This rule was published in the November 1, 2012, issue (Vol. 2012, No. 21) of the Utah State Bulletin.
State Supported Voted Local Levy, Board Local Levy and Reading Improvement Program
Notice of Proposed Rule
DAR File No.: 36947
Filed: 10/15/2012 02:30:27 PM
Purpose of the rule or reason for the change:
This rule is amended to remove outdated language and language currently in statute and update terminology.
Summary of the rule or change:
A definition is removed from the rule and parts of the rule that are either outdated or currently in statute are removed from the rule.
State statutory or constitutional authorization for this rule:
- Subsection 53A-1-401(3)
- Subsection 53A-1-402(1)(e)
Anticipated cost or savings to:
the state budget:
There is no anticipated cost or savings to the state budget. The amendments remove outdated language and language currently in statute which does not result in a cost or savings.
There is no anticipated cost or savings to local government. The amendments remove outdated language and language currently in statute which does not result in a cost or savings.
There is no anticipated cost or savings to small businesses. The amendments to this rule apply to public education and do not affect businesses.
persons other than small businesses, businesses, or local governmental entities:
There is no anticipated cost or savings to persons other than small businesses, businesses, or local government entities. The amendments remove outdated language and language currently in statute which does not result in a cost or savings.
Compliance costs for affected persons:
There is no compliance costs for affected persons. The amendments remove outdated language and language currently in statute which does not result in a cost or savings.
Comments by the department head on the fiscal impact the rule may have on businesses:
I have reviewed this rule and I see no fiscal impact on businesses.
Larry K. Shumway, State Superintendent
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:Education
250 E 500 S
SALT LAKE CITY, UT 84111-3272
Direct questions regarding this rule to:
- Carol Lear at the above address, by phone at 801-538-7835, by FAX at 801-538-7768, or by Internet E-mail at firstname.lastname@example.org
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
This rule may become effective on:
Carol Lear, Director, School Law and Legislation
R277. Education, Administration.
R277-422. State Supported Voted Local Levy, Board Local Levy and Reading Improvement Program.
A. "Ad valorem property tax" means a tax based on the assessed value of real estate or personal property.
B. "Board" means the Utah State Board of Education.
C. "Board local levy" means a state-supported program under Section 53A-17a-164 to cover a portion of the costs within the school district's general fund of the state-supported minimum school program.
D. "Common Data Committee" means a committee
established by the USOE responsible to determine consensus
estimates for student enrollments and assessed valuations. The
Committee includes representatives from the Governor's Office
of Planning and Budget, the Legislative Fiscal Analyst's
Office, and the Utah State Tax Commission.
E]. "Free or reduced meal applications" means the
applications received by a school district or charter school under
the Board-supervised federal Child Nutrition Program.
F]. "Local board" means the school board members
elected to govern a school district.
G]. "State-supported" means a formula-based state
contribution of funds to the voted local levy program and the Board
local levy program as defined in Section 53A-17a-133(3) and Section
H]. "USOE" means the Utah State Office of
I]. "Voted local levy" means a state-supported
program in which a voter-approved property tax levy under Section
53A-17a-133 is authorized to cover a portion of the costs within
the general fund of the state-supported minimum school program in a
J]. "Weighted pupil unit (WPU)" means the basic per
pupil unit used to calculate the amount of state funds for which a
school district is eligible.
R277-422-2. Authority and Purpose.
A. This rule is authorized by Utah Constitution Article X, Section 3 which vests general control and supervision of public education in the Board, Section 53A-1-402(1)(e) which directs the Board to establish rules for school productivity and cost effectiveness measures, federal programs, school budget formats, and financial, statistical, and student accounting requirements, and Section 53A-1-401(3) which allows the Board to adopt rules in accordance with its responsibilities.
B. The purpose of this rule is to specify requirements, timelines, and clarifications for the state-supported voted local levy, board local levy, and reading improvement program.
R277-422-3. Requirements and Timelines for State-Supported Voted Local Levy.
A. A local board may establish a state-supported voted local levy program following an election process that approves a special tax. The election process is provided for under Section 53A-17a-133(2).
B. Local boards which have approved voted local levy or voted leeway programs since 1965 may set an annual fiscal year fixed tax rate levy for the voted local levy equal to or less than the levy authorized by the election.
Effective January 1, 2009, a] school district may budget an increased amount of ad
valorem property tax revenue from a voted local levy in addition to
revenue from new growth without required compliance with the
advertisement requirements if the voted local levy is or was
(1) on or after January 1, 2003;
(2) within the four-year period immediately preceding the year in which the school district seeks to budget an increased amount of ad valorem property tax; and
(3) for a voted local levy approved or
modified on or after January 1, 2009, the proposition submitted to
electors] contains the following statement: A vote in favor of
this tax means that (name of school district) may increase revenue
from this property tax without advertising the increase for the
next five years.
D. Effective January 1, 2009, a school district may levy a
tax rate without meeting the advertisement requirements of Section
59-2-919 if: (1) the levy exceeds the certified tax rate as the result
of a school district budgeting an increased amount of ad valorem
property tax derived from a voted local levy;
(2) the voted local levy was approved on or after January
(3) the voted local levy was approved within the
four-year period immediately preceding the year in which the
school district seeks to budget an increased amount of ad valorem
property tax revenue derived from the voted local levy;
(4) for a voted local levy approved or modified on or
after January 1, 2009, the proposition submitted to the electors
contains the following statement: A vote in favor of this tax
means that (name of school district) may increase revenue from
this property tax without advertising the increase for the next
E. An election to consider adoption or modification of a
voted local levy program is required.
F. A local board may continue an existing voted local
levy program despite a majority vote opposing a modification of
the voted local levy program.
G. If adoption of a voted local levy program is
contingent upon an offset reduction of other local board tax
levies, the local board shall allow the electors, in an election,
to reconsider modifying or discontinuing the voted local levy
program prior to a subsequent increase in the certified tax rate
as set by the local board.
H]. The state provides state guarantee funds to support the
district voted local levy according to the amount specified in
Section 53A-17a-133(3) and the Board local levy according to the
amount specified in Section 53A-17a-164(3).
I]. State and local funds received by a local board under the
voted local levy program are unrestricted revenue and may be
budgeted and expended within the school district's general
J]. In order to receive state support for an initial voted
local levy tax rate, a local board shall receive voter approval no
later than December 1 prior to the commencement of the fiscal year
of implementation of that initial voted local levy tax rate.
K]. If a school district qualifies for state support the year
prior to an increase in its existing voted local levy; and:
(1) does not receive voter approval for an increase after June 30 of the previous fiscal year and before December 2 of the previous fiscal year; and
(2) intends to levy the additional rate for the fiscal year starting the following July 1; then
(3) the district shall only receive state support for the existing voted local levy tax rate and not the additional voter-approved tax rate for the fiscal year commencing the following July 1, and
(4) shall receive state support for the existing and additional voter-approved tax rate for each year thereafter, as long as the district qualifies to receive state support.
R277-422-4. K-3 Reading Achievement Program.
A. The K-3 Reading Improvement Program consists of program funds and is created to achieve the state's goal of having third graders reading at or above grade level.
(1) The calculation for the K-3 Reading Achievement funding shall be consistent with Section 53A-17a-150 which requires matching funds and Section 53A-17a-151.
(2) The following data shall be used for the reading fund calculations:
(a) The most recent numbers of adjusted
assessed valuations received by the USOE[
from the Common Data Committee];
(b) The previous year's tax collection rate;
(c) The previous year's number of Free and Reduced Price Meal applications; and
(d) The current fiscal year total number of WPUs received by LEAs for the basic school program.
KEY: education, finance
Date of Enactment or Last Substantive Amendment: [
December 8, 2011]
Notice of Continuation: October 5, 2012
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53A-1-402(1)(f); 53A-1-401(3); 53A-17a-133; 53A-17a-164; 53A-17a-150; 53A-17a-151; 59-2-919
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2012/b20121101.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
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For questions regarding the content or application of this rule, please contact Carol Lear at the above address, by phone at 801-538-7835, by FAX at 801-538-7768, or by Internet E-mail at email@example.com.