Struck = removed from the bill ·
added = the amendment's new text.
AssemblySession Bill(80th) A AB244 R1 809 Amendment No.
244–Assemblyman809 KramerSenate CHAPTER..........Amendment to Assembly Bill No.
244 First Reprint (BDR S-1008) Proposed by:
Senator Ratti Amends:
Summary:
Yes Title:
Yes Preamble:
No Joint Sponsorship:
No Digest:
Yes ASSEMBLY ACTION Initial and Dat| SENATE ACTION Initial and Date Adopted Lost | Adopted Lost Concurred In Not | Concurred In Not Receded Not | Receded Not EXPLANATION:
Matter in (1) blue bold italics is new language in the original bill;
(2) variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) orange double underlining is deleted language in the original bill proposed to be retained in this amendment.
JFD/BJF - Date:
5/19/2019 A.B.
No.
244—Allows the imposition of rate increases for certain taxes in a county to fund capital projects of the school district based on the recommendations of an advisory committee and voter approval.
(BDR S-1008) Page 1 of 6 *A_AB244_R1_809* Senate Amendment No.
809 to Assembly Bill No.
244 First Reprint Page 3 A SSEMBLY B ILLN O.
244–A SSEMBLYMAN K RAMER M ARCH 11,2019 _______________ Referred to Committee on Taxation SUMMARY—Allows the imposition of [rate increases for certain taxes] a property tax in [a county] 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.
authorizing the board of trustees of a school district under specified circumstances to adopt a resolution establishing the formation of an advisory committee to recommend the imposition of [certain tax rate increases] a property tax to fund the capital projects of the school district;
authorizing the board of county commissioners to submit a question to the voters at the next general election asking whether the recommended [rate increases] tax should be imposed in the county;
requiring the board of county commissioners to adopt an ordinance imposing any such [rate increases] tax that [are] is approved by the voters;
providing for the use of the proceeds of such [rate increases] tax for certain school purposes;
LegiDuring the 2015 Legislative Counsel’sSession, Digest:the Legislature enacted Senate Bill No.
During411, which authorized the 2015board Legislativeof Session,trustees of certain school districts to establish by resolution a Public Schools Overcrowding and Repair Needs Committee to recommend the Legislatureimposition enactedof Senatecertain Billtaxes No.for 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.
Section 1 of this bill authorizes the board of trustees of [a] certain school [district] districts to establish by resolution an advisory committee to recommend [an increase in the rate of certain taxes] a property tax for consideration by the voters at a general election held not later than the November 8, bill,2022, anGeneral advisoryElection, 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 imposefund for the benefitcapital ofprojects 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 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.
TheUnder recommendationsthis ofbill, thean advisory committee mustmay specifynot thebe rateestablished ofby the taxboard andof thetrustees periodof duringa school district which theestablished recommendeda taxPublic willSchools beOvercrowding imposed.and Repair Senate Amendment No.
If809 the advisory committee submits its recommendations to theAssembly boardBill ofNo. trustees of the school district by April 2, 2022, the board of trustees is authorized to transmit the commissioners is authorized to submit a question to the voters at the next general election asking whether the tax recommended by the advisory committee should be imposed in the county.
If244 aFirst majorityReprint ofPage the4 votersNeeds approveCommittee, thewhich question,is thelocated boardin ofa -county 80thauthorized Sessionto (2019)impose –for 2the –benefit countyof commissionersthe is requiredimposed tofor imposethe benefit of the approvedschool district a tax aton the rategross andreceipts forfrom the periodrental specifiedofe intransient thelodging questionor submitteda totax theon voters.transfers of real property, or both.
If[Section] aSections majority2 ofand the3.5 votersof approvethis thebill imposition[provides] ofprovide thethat additionalif propertysuch tax,an theadvisory additionalcommittee rate is exemptestablished, from the partialadvisory abatementcommittee ofmay propertyrecommend taxes[the onimposition certainof propertyone andor themore valuation.trate thatincreases taxesfor adany valoremtax notwhich exceedis] $3.64that onan eachadditional $100property oftax assessedbe Sectionimposed 4in of this bill provides that the proceedscounty resultingfor from the impositionbenefit of the additionalschool propertydistrict. tax:
(1)The recommendations of the advisory committee must bespecify depositedthe in[increase in] rate [or rates for each of the fundtaxes for capitalwhich projectsa rate increase is recommended] of the schooltax district;and the period during which the recommended [rate increases] tax will be imposed.
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 commissioners is authorized to submit a question to the voters at the next general election asking whether [any of the rate increases] the tax recommended by the advisory committee should be imposed in the county.
If a majority of the voters approve the question, the board of county commissioners is required to impose the approved [rate increases] tax at the rate and for the period specified in the question submitted to the voters.
If a majority of the voters approve the imposition of [an] 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 valuation.
Section 4 of this bill provides that the proceeds resulting from the imposition of [such projects of the school district;
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 [increase of the rate] imposition of [one or more of] the [taxes] tax described in section [2] 3.5 of this act for 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 ofSenate schoolsAmendment ofNo. the school district - 80th Session (2019) – 3 – as soon as practicable after the appointments are made pursuant to subsection 1.
809 to Assembly Bill No.
244 First Reprint Page 5 of schools of the school district as soon as practicable after the appointments are made pursuant to subsection 1.
If an advisory committee is established pursuant to subsection 1, the superintendent of schools of the school district shaSec.shall provide administrative support to the advisory committee.
Sec.
(a) Prepare recommendations for the [increase] imposition of [one or more of] the [taxes imposed] tax described in section 3.5 of this act in the county [for the benefit of the school district and the use of the proceeds of the increased tax or taxes] to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335.
The recommendations must specify the proposed rate [or rates for each of the taxes for which a rate increase is] of the recommended tax and the period during which [one or more of] the recommended tax [rate increases] will be imposed.
Upon the receipt of recommendations pursuant to subsection 1, the board of county commissioners may, at the next general election following the receipt of the recommendations, submit a question to the voters of the county asking whether [any of] the recommended tax [rate increases] should be imposed in the county.
The question submitted to the voters of the county must specify the proposed rate [or rates for each of the taxes for which a rate increase was recommended] of the tax and the period during which [each of] the recommended tax [rate increases] will betebe imposed.
[If the] The question submitted to the voters pursuant to this subsection [asks the voters of the county whether to increase the rate of the tax levied in accordance with NRS 387.195, the question] must state that any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 and that the rate of the tax must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.
(a) The board of county commissioners shall impose [each] the recommended tax [rate increase] at the rate [or rates] and for the period specified in the question submitted to the voters pursuant to subsection 2.
- 80th Session (2019) – 4 – (b) Any[If suchthe taxquestion imposedrecommended isan exemptincrease fromin eachthe partialrate abatementof fromthe taxationtax providedlevied pursuantin toaccordance with NRS 361.4722,387.195: 361.4723 and 361.4724.
(c)(1)] TheAny provisionssuch oftax NRSimposed 361.453is doexempt notfrom applyeach partial abatement from taxation provided pursuant to anyNRS such361.4722, tax361.4723 imposed.and 361.4724.
(d)[(2)] (c) The tax shall be imposed notwithstanding the provisions of anyNRS specific361.453 statutedo to the contrary and, except as otherwise specifically provided in this section and sections 1 and 4 of this act, the tax is not subjectapply to any limitations set forth in any statute which taxes, including, without limitation, any limitations on thetax or maximum rate or rates which may be imposed or the duration of the period during which such taxestax may be imposed.
[ (c) Each] (d) The tax [rate increase] shall be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in Senate Amendment No.
809 to Assembly Bill No.
244 First Reprint Page 6 this section and sections 1 and 4 of this act, [each such] the tax [rate increase] is not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such tax or taxes, including, without limitation, any limitations on the maximum rate or rates which may be imposed or the duration of the period during which such taxes may be imposed.
The proceeds of [each] any tax [rate increase] imposed 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.
The proceeds of [each such] the tax [rate increase] 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 chapter 350 of NRS.
or - 80th Session (2019) – 5 – (b) To adjust the district-wide schedule of salaries and benefits of tSec.the employees of a school district.
Sec.
~~~~~ 19 - 80th Session (2019)