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 2018-19 school year, 64.5 percent.

b. For the 2019-20 school year, 65.2 percent.

c. For the 2020-21 school year, 65.9 percent.

d. For the 2021-22 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 2018-19 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 membership multiplied by $3,000.

5. Under current law, there is no per pupil adjustment for purposes of calculating a school district's revenue limit. This bill provides a per pupil adjustment of $300 per pupil for the 2018-19 school year. Under the bill, in the 2019-20 school year and thereafter, the per pupil adjustment is the per pupil adjustment for the previous school year as adjusted for any increase in the consumer price index.

6. Current law provides a minimum per pupil revenue limit for school districts, known as the revenue ceiling. Under current law, the revenue ceiling is $9,100. This bill increase the revenue ceiling to $9,500 in the 2018-19 school year and $9,900 in the 2019-20 school year. In the 2020-21 school year and each school year thereafter, the revenue ceiling is the revenue ceiling for the previous school year as adjusted for any increase in the consumer price index.

7. 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 2018-19 school year. The bill provides additional state aid for the 2018-19 school year to hold school districts harmless from the loss of high-poverty aid.

8. Under current law, the state annually pays each school district an amount equal to its average enrollment in the current and two preceding school years multiplied by $450 in the 2017-18 school year, $654 in the 2018-19 school year, and $630 in each school year thereafter. This bill eliminates this per pupil aid after the 2017-18 school year.

9. Currently, $75,000,000 in school aid payments is delayed until the following school year. Beginning in the 2018-19 school year, this bill delays $972,400,000 in school aid payments until the following school year.

10. 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.

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