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H. B. No. 650 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend sections 319.302, 3318.032, and 3318.37 of
the Revised Code to revise the law governing
classroom facilities assistance programs and to
restore the application of the 10% and 2.5%
property tax rollbacks to school district tax
levies approved on or after the effective date of
Am. Sub. H.B. 59 of the 130th General Assembly.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.302, 3318.032, and 3318.37 of
the Revised Code be amended to read as follows:
Sec. 319.302. (A)(1) Real property that is not intended
primarily for use in a business activity shall qualify for a
partial exemption from real property taxation. For purposes of
this partial exemption, "business activity" includes all uses of
real property, except farming; leasing property for farming;
occupying or holding property improved with single-family,
two-family, or three-family dwellings; leasing property improved
with single-family, two-family, or three-family dwellings; or
holding vacant land that the county auditor determines will be
used for farming or to develop single-family, two-family, or
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial production
of timber that is receiving the tax benefit under section 5713.23
or 5713.31 of the Revised Code and all improvements connected with
such commercial production of timber.
(2) Each year, the county auditor shall review each parcel of
real property to determine whether it qualifies for the partial
exemption provided for by this section as of the first day of
January of the current tax year.
(B) After complying with section 319.301 of the Revised Code,
the county auditor shall reduce the remaining sums to be levied by
qualifying levies against each parcel of real property that is
listed on the general tax list and duplicate of real and public
utility property for the current tax year and that qualifies for
partial exemption under division (A) of this section, and against
each manufactured and mobile home that is taxed pursuant to
division (D)(2) of section 4503.06 of the Revised Code and that is
on the manufactured home tax list for the current tax year, by ten
per cent, to provide a partial exemption for that parcel or home.
For the purposes of this division:
(1) "Qualifying levy" means a tax levied outside the ten-mill
limitation by a school district; a levy proposed by a taxing
authority other than a school district and approved at an election
held before September 29, 2013; a levy within the ten-mill
limitation; a levy provided for by the charter of a municipal
corporation that was levied on the tax list for tax year 2013; a
subsequent renewal of any such levy; or a subsequent substitute
for such a levy under section 5705.199 of the Revised Code.
(2) "Qualifying levy" does not include any replacement
imposed under section 5705.192 of the Revised Code of any levy
described in division (B)(1) of this section except a levy outside
the ten-mill limitation imposed by a school district.
(3) "School district" means a city, local, exempted village,
cooperative education, or joint vocational school district.
(C) Except as otherwise provided in sections 323.152,
323.158, 505.06, and 715.263 of the Revised Code, the amount of
the taxes remaining after any such reduction shall be the real and
public utility property taxes charged and payable on each parcel
of real property, including property that does not qualify for
partial exemption under division (A) of this section, and the
manufactured home tax charged and payable on each manufactured or
mobile home, and shall be the amounts certified to the county
treasurer for collection. Upon receipt of the real and public
utility property tax duplicate, the treasurer shall certify to the
tax commissioner the total amount by which the real property taxes
were reduced under this section, as shown on the duplicate. Such
reduction shall not directly or indirectly affect the
determination of the principal amount of notes that may be issued
in anticipation of any tax levies or the amount of bonds or notes
for any planned improvements. If after application of sections
5705.31 and 5705.32 of the Revised Code and other applicable
provisions of law, including divisions (F) and (I) of section
321.24 of the Revised Code, there would be insufficient funds for
payment of debt charges on bonds or notes payable from taxes
reduced by this section, the reduction of taxes provided for in
this section shall be adjusted to the extent necessary to provide
funds from such taxes.
(D) The tax commissioner may adopt rules governing the
administration of the partial exemption provided for by this
section.
(E) The determination of whether property qualifies for
partial exemption under division (A) of this section is solely for
the purpose of allowing the partial exemption under division (B)
of this section.
Sec. 3318.032. (A) Except as otherwise provided in divisions
(C) and (D) of this section, the portion of the basic project cost
supplied by the school district shall be the greater of:
(1) The required percentage of the basic project costs;
(2)(a) For all districts except a district that opts to
divide its entire classroom facilities needs into segments to be
completed separately as authorized by section 3318.034 of the
Revised Code, an amount necessary to raise the school district's
net bonded indebtedness, as of the date the controlling board
approved the project, to within five thousand dollars of the
required level of indebtedness;
(b) For a district that opts to divide its entire classroom
facilities needs into segments to be completed separately as
authorized by section 3318.034 of the Revised Code, an amount
necessary to raise the school district's net bonded indebtedness,
as of the date the controlling board approved the project, to
within five thousand dollars of the following:
The required level of indebtedness X (the basic
project cost of the segment as approved
by the controlling board / the estimated basic
project cost of the district's entire classroom facilities
needs as determined jointly by the staff of the Ohio
school facilities commission and the district)
(B) The amount of the district's share determined under this
section shall be calculated only as of the date the controlling
board approved the project, and that amount applies throughout the
thirteen-month period permitted under section 3318.05 of the
Revised Code for the district's electors to approve the
propositions described in that section. If the amount reserved and
encumbered for a project is released because the electors do not
approve those propositions within that period, and the school
district later receives the controlling board's approval for the
project, subject to a new project scope and estimated costs under
section 3318.054 of the Revised Code, the district's portion shall
be recalculated in accordance with this section as of the date of
the controlling board's subsequent approval.
(C) At no time shall a school district's portion of the basic
project cost be greater than ninety-five seventy-five per cent of
the total basic project cost.
(D) If the controlling board approves a project under
sections 3318.01 to 3318.20 of the Revised Code for a school
district that previously received assistance under those sections
or section 3318.37 of the Revised Code within the twenty-year
period prior to the date on which the controlling board approves
the new project, the district's portion of the basic project cost
for the new project shall be the lesser of the following:
(1) The portion calculated under division (A) of this
section;
(2) The greater of the following:
(a) The required percentage of the basic project costs for
the new project;
(b) The percentage of the basic project cost paid by the
district for the previous project.
Sec. 3318.37. (A)(1) As used in this section:
(a) "Full maintenance amount" has the same meaning as in
section 3318.034 of the Revised Code.
(b) A "school district with an exceptional need for immediate
classroom facilities assistance" means a school district with an
exceptional need for new facilities in order to protect the health
and safety of all or a portion of its students.
(c) "Basic project cost" has the same meaning as in section
3318.01 of the Revised Code.
(2) No school district that participates in the school
building assistance expedited local partnership program under
section 3318.36 of the Revised Code shall receive assistance under
the program established under this section unless the following
conditions are satisfied:
(a) The district board adopted a resolution certifying its
intent to participate in the school building assistance expedited
local partnership program under section 3318.36 of the Revised
Code prior to September 14, 2000.
(b) The district was selected by the Ohio school facilities
commission for participation in the school building assistance
expedited local partnership program under section 3318.36 of the
Revised Code in the manner prescribed by the commission under that
section as it existed prior to September 14, 2000.
(B)(1) There is hereby established the exceptional needs
school facilities assistance program. Under the program, the Ohio
school facilities commission may set aside from the moneys
annually appropriated to it for classroom facilities assistance
projects up to twenty-five per cent for assistance to school
districts with exceptional needs for immediate classroom
facilities assistance.
(2)(a) After consulting with education and construction
experts, the commission shall adopt guidelines for identifying
school districts with an exceptional need for immediate classroom
facilities assistance.
(b) The guidelines shall include application forms and
instructions for school districts to use in applying for
assistance under this section.
(3) The commission shall evaluate the classroom facilities,
and the need for replacement classroom facilities from the
applications received under this section. The commission,
utilizing the guidelines adopted under division (B)(2)(a) of this
section, shall prioritize the school districts to be assessed.
Notwithstanding section 3318.02 of the Revised Code, the
commission may conduct on-site evaluation of the school districts
prioritized under this section and approve and award funds until
such time as all funds set aside under division (B)(1) of this
section have been encumbered. However, the commission need not
conduct the evaluation of facilities if the commission determines
that a district's assessment conducted under section 3318.36 of
the Revised Code is sufficient for purposes of this section.
(4) Notwithstanding division (A) of section 3318.05 of the
Revised Code, the school district's portion of the basic project
cost under this section shall be the "required percentage of the
basic project costs," as defined in division (K) of section
3318.01 of the Revised Code fifty per cent.
(5) Except as otherwise specified in this section, any
project undertaken with assistance under this section shall comply
with all provisions of sections 3318.01 to 3318.20 of the Revised
Code. A school district may receive assistance under sections
3318.01 to 3318.20 of the Revised Code for the remainder of the
district's classroom facilities needs as assessed under this
section when the district is eligible for such assistance pursuant
to section 3318.02 of the Revised Code, but any classroom facility
constructed with assistance under this section shall not be
included in a district's project at that time unless the
commission determines the district has experienced the increased
enrollment specified in division (B)(1) of section 3318.04 of the
Revised Code.
(C) No school district shall receive assistance under this
section for a classroom facility that has been included in the
discrete part of the district's classroom facilities needs
identified and addressed in the district's project pursuant to an
agreement entered into under section 3318.36 of the Revised Code,
unless the district's entire classroom facilities plan consists of
only a single building designed to house grades kindergarten
through twelve.
(D)(1) When undertaking a project under this section, a
school district may elect to prorate its full maintenance amount
by setting aside for maintenance the amount calculated under
division (D)(2) of this section to maintain the classroom
facilities acquired under the project, if the district will use
one or more of the alternative methods authorized in sections
3318.051, 3318.052, and 3318.084 of the Revised Code to generate
the entire amount calculated under that division. If the district
so elects, the commission and the district shall include in the
agreement entered into under section 3318.08 of the Revised Code a
statement specifying that the district will use the amount
calculated under that division only to maintain the classroom
facilities acquired under the project under this section.
(2) The commission shall calculate the amount for a school
district to maintain the classroom facilities acquired under a
project under this section as follows:
The full maintenance amount X (the school district's portion
of the basic project cost under this section / the school
district's portion of the basic project cost for the district's
entire classroom facilities needs, as determined jointly by the
staff of the commission and the district)
(3) A school district may elect to prorate its full
maintenance amount for any number of projects under this section,
provided the district will use one or more of the alternative
methods authorized in sections 3318.051, 3318.052, and 3318.084 of
the Revised Code to generate the entire amount calculated under
division (D)(2) of this section to maintain the classroom
facilities acquired under each project for which it so elects. If
the district cannot use one or more of those alternative methods
to generate the entire amount calculated under that division, the
district shall levy the tax described in division (B) of section
3318.05 of the Revised Code or an extension of that tax under
section 3318.061 of the Revised Code in an amount necessary to
generate the remainder of its full maintenance amount. The
commission shall calculate the remainder of the district's full
maintenance amount as follows:
The full maintenance amount - the sum of the amounts
calculated for the district under division (D)(2) of this section
for each of the district's prior projects under this section
(4) In no case shall the sum of the amounts calculated for a
school district's maintenance of classroom facilities under
divisions (D)(2) and (3) of this section exceed the amount that
would have been required for maintenance if the district had
elected to meet its entire classroom facilities needs with a
project under sections 3318.01 to 3318.20 of the Revised Code and
had not undertaken one or more projects under this section.
(5) If a school district commenced a project under this
section prior to the effective date of this amendment September
10, 2012, but has not completed that project, and has not levied
the tax described in division (B) of section 3318.05 of the
Revised Code or an extension of that tax under section 3318.061 of
the Revised Code, the district may request approval from the
commission to prorate its full maintenance amount in accordance
with divisions (D)(1) to (4) of this section. If the commission
approves the request, the commission and the district shall amend
the agreement entered into under section 3318.08 of the Revised
Code to reflect the change.
(E) No district shall be prohibited from receiving assistance
under this section or section 3318.371 of the Revised Code because
it elected not to receive funding under sections 3318.01 to
3318.20 of the Revised Code or because the electors of the
district failed to approve the required levy for the district to
receive funding under sections 3318.01 to 3318.20 of the Revised
Code.
Section 2. That existing sections 319.302, 3318.032, and
3318.37 of the Revised Code are hereby repealed.
Section 3. Section 3318.37 of the Revised Code is presented
in this act as a composite of the section as amended by both Am.
Sub. H.B. 487 and Am. Sub. S.B. 316 of the 129th General Assembly.
The General Assembly, applying the principle stated in division
(B) of section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation, finds
that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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