AB 244 — Allows the imposition of a property tax in certain counties to fund capital projects of the school district based on the recommendations of an advisory committee and voter approval. (BDR S-1008)

(ReprintedAssembly withBill amendmentsNo. adopted on May 20, 2019) SECOND REPRINT A.B.

244244–Assemblyman AKramer SSEMBLYCHAPTER.......... B ILLN O .

244–ASSEMBLYMAN K RAMER M ARCH 11, 2019 ____________ Referred to Committee on Taxation SUMMARY—Allows the imposition of a property tax in certain counties to fund capital projects of the school district based on the recommendations of an advisory committee and voter approval.

(BDR S-1008) FISCAL NOTE:

Effect on Local Government:

May have Fiscal Impact.

Effect on the State:

No.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

411,During which authorized the board2015 ofLegislative trusteesSession, of certain school districts to establish by resolution a Public Schools Overcrowding and Repair Needs Committee to recommend the impositionLegislature ofenacted certainSenate taxesBill forNo. consideration by the voters at the 2016 General Election to fund the capital projects of the school district.

411, which authorized the board of trustees of certain school districts to establish recommend the imposition of certain taxes for consideration by the voters at the General Election to fund the capital projects of the school district.

- *AB244_R2* – 2 – Section 1 of this bill authorizes the board of trustees of certain school districts to establish by resolution an advisory committee to recommend a property tax for consideration by the voters at a general election held not later than the November 8, bill, an advisory committee may not be established by the board of trustees of aer this school district which established a Public Schools Overcrowding and Repair Needs Committee, which is located in a county authorized to impose for the benefit of the school district a tax on residential construction, or which is located in a county in which there is imposed for the benefit of the school district a tax on the gross receipts from the rental of transient lodging or a tax on transfers of real property, or both.bothSections 2 and 3.5 of this bill provide that if such an advisory committee is established, the advisory committee may recommend that an additional property tax be imposed in the county for the benefit of the school district.

established, the advisory committee may recommend that an additional property tax be imposed in the county for the benefit of the school district.

If the advisory committee submits its recommendations to the board of trustees of the school district by April 2, 2022, the board of trustees is authorized to transmit the recommendationscommissioners is authorized to submit a question to the boardvoters ofat countythe commissioners.next general election asking whether the tax recommended by the advisory committee should be imposed in the county.

TheIf a majority of the voters approve the question, the board of - 80th Session (2019) – 2 – county electioncommissioners askingis whetherrequired to impose the approved tax recommendedat by the advisoryrate committeeand shouldfor beralthe imposedperiod specified in the county.question submitted to the voters.

If a majority of the voters approve the question,imposition of the boardadditional ofproperty countytax, commissionersthe isadditional requiredrate tois imposeexempt from the approvedpartial taxabatement atof theproperty ratetaxes andon forcertain property and the periodvaluation.t specifiedthat intaxes ad valorem not exceed $3.64 on each $100 of assessed Section 4 of this bill provides that the questionproceeds submittedresulting tofrom the voters.imposition of the additional property tax:

If a majority of the voters approve the imposition of the additional property tax, the additional rate is exempt from the partial abatement of property taxes on certain property and the requirement that taxes ad valorem not exceed $3.64 on each $100 of assessed valSection 4 of this bill provides that the proceeds resulting from the imposition of the additional property tax:

Section 5 of this bill provides that the provisions of this bill authorizing the board of trustees of a school district to establish such an advisory committee expire by limitation on April 2, 2022.

EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

The board of trustees of a school district, other than a school district which established a Public Schools Overcrowding and Repair Needs Committee pursuant to section 1 of chapter 425, Statutes of Nevada 2015, at page 2444, which is located in a county not authorized to impose a residential construction tax pursuant to NRS 387.331 for the benefit of the school district, or which is located in a county in which there is imposed for the benefit of the school district a tax on the gross receipts from the rental of transient lodging or a tax on transfers of real property pursuant to chapter 375 of NRS, or both, may, by resolution, establish an advisory committee to recommend the imposition of the tax described in section 3.5 of this act for - *AB244_R2* – 3 – consideration by the voters at a general election to fund the capital projects of the school district.

If an advisory committee is established pursuant to subsection 1, the advisory committee shall hold its first meeting upon the call of the superintendent of schools of the school district - 80th Session (2019) – 3 – as soon as practicable after the appointments are made pursuant to subsection 1.

If an advisory committee is established pursuant to subsection 1 of section 1 of this act, such an advisory committee sha(a)shall, Prepareon recommendationsor forbefore theApril imposition2, of2022: the tax described in section 3.5 of this act in the county to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335.

(a) Prepare recommendations for the imposition of the tax described in section 3.5 of this act in the county to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335.

The question submitted to the voters of the county must specify the proposed rate of the tax and the period during which the recommended tax will bebete - *AB244_R2* – 4 – imposed.

- 80th Session (2019) – 4 – (b) Any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

(d) The tax shall be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in this section and sections 1 and 4 of this act, the tax is not subject to any limitations set forth in any statute which authorizestaxes, theincluding, boardwithout oflimitation, countyany commissionerslimitations toon imposethetax suchor taxmaximum rate or taxes,rates including,which withoutmay limitation,be anyimposed limitationsor onthe duration of the period during which such taxes may be imposed.theimposed. duration of the Sec.

Sec.

(Deleted by amendment.) votingSec. on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on the assessed valuation of taxable property within the county, the board of county commissioners shall, in addition to any tax levied on the assessed valuation of taxable property in the county, levy a tax on the assessed valuation of taxable property within the county in the amount described in the question presented to the voters pursuant to section 2 of this act.

3.5.

Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on the assessed valuation of taxable property within the county, the board of county commissioners shall, in addition to any tax levied on the assessed valuation of taxable property in the county, levy a tax on the assessed valuation of taxable property within the county in the amount described in the question presented to the voters pursuant to section 2 of this act.

Must be deposited in the school district’s fund for capital projects established pursuant to NRS 387.328, to be held and, except as otherwise provided in subsection 2, expended in the same manner as other money deposited in that fund.

expended in the same manner 2.

May be pledged to the payment of principal and interest on bonds or other obligations issued for one or more of the purposes set - *AB244_R2* – 5 – forth in NRS 387.335.

The proceeds of the tax so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of the school district may issue bonds for those purposes in accordance with the provisions of cha3.erchapter May350 notof beNRS. used:

3.

May not be used:

or - 80th Session (2019) – 5 – (b) To adjust the district-wide schedule of salaries and benefits of thetSec. employees of a school district.

Sec.