Counting low-income pupils for state school aid purposes; calculating the amount to be appropriated for state general school aid; school aid factors; special adjustment aids; hold harmless aid; per pupil aid; school district revenue limits; the first dollar and school levy property tax credits; and making an appropriation. (FE)

a. For the 2014-15 school year, 63 percent.

b. For the 2015-16 school year, 64.2 percent.

c. For the 2016-17 school year, 65.4 percent.

d. For the 2017-18 school year and each school year thereafter, two-thirds.

Under the bill, JFC determines the amount appropriated as general school aids in each odd-numbered fiscal year (e.g., the 2014-15 fiscal year) and the amount is set by law in each even-numbered fiscal year.

2. For purposes of determining a school district's general school aid amount, in general this bill requires that each pupil who is eligible for a free or reduced-price lunch under the federal school lunch program be counted as an additional 0.3 pupil.

3. Currently, if a school district would receive less in general state aid in any school year than 85 percent of the amount it received in the previous school year, its state aid for the current school year is increased to 85 percent of the aid received in the previous school year. This bill increases the percentage to 90 percent.

4. This bill provides that a school district's state aid in any school year may not be less than an amount equal to the school district's enrollment multiplied by $3,000.

5. Currently, for calculating a school district's revenue limit, the per pupil adjustment is $75 per pupil in each of the 2013-14 and 2014-15 school years. In the 2015-16 school year and thereafter, there is no per pupil adjustment.

This bill sets the per pupil adjustment at $275 per pupil for the 2014-15 school year, and thereafter adjusts the previous school year's adjustment by the consumer price index increase.

6. Currently, if at least 50 percent of a school district's enrollment is eligible for a free or reduced-price lunch under the federal school lunch program, the school district is eligible for a prorated share of the amount appropriated as high-poverty aid.

This bill eliminates this aid beginning in the 2014-15 school year. The bill provides additional state aid for the 2014-15 school year to hold school districts harmless from the loss of high-poverty aid.

7. Currently, the state annually pays each school district an amount equal to its average enrollment in the current and two preceding school years multiplied by $75 in the 2013-14 school year and $150 in each school year thereafter. This bill eliminates this per pupil aid after the 2013-14 school year.

8. Currently, $75,000,000 in school aid payments is delayed until the following school year. Beginning in the 2015-16 school year, this bill delays $972,400,000 in school aid payments until the following school year.

9. In the school district equalization aid formula, the guaranteed evaluations represent the amount of property tax base support that the state guarantees behind each pupil. There are three guaranteed valuations used; each applies to a different level of expenditures. The first level is for expenditures up to the primary cost ceiling of $1,000 per pupil. The second level is for costs per pupil that exceed $1,000 but are less than the secondary cost ceiling, which is set at 90 percent of the prior school year statewide shared cost per pupil. This bill changes the secondary cost ceiling to 100 percent of the prior school year statewide shared cost per pupil.

10. The bill eliminates the school levy property tax credit and the first dollar property tax credit.