Establishes provisions governing capital projects of school districts. (BDR 34-1202)
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AB 519 — Establishes provisions governing capital projects of school districts. (BDR 34-1202)
Last action — Approved by the Governor. Chapter 393.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced May 22, 2023. Enacted.
Signed by Governor Joe Lombardo (Republican) on June 13, 2023.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
393 added · 412 removed393 line(s) added, 412 removed.
REQUIRESAssembly TWO-THIRDSBill MAJORITYNo. VOTE (§§ 2, 8) (Reprinted with amendments adopted on June 2, 2023) FIRST REPRINT A.B.
519519–Committee ASSEMBLYon BWays ILLNand O.Means CHAPTER..........
519–C OMMITTEE ON W AYS AND M EANS M AY 22, 2023 ____________ Referred to Committee on Ways and Means SUMMARY—Establishes provisions governing capital projects of school districts.
(BDR 34-1202) FISCAL NOTE:
Effect on Local Government:
May have Fiscal Impact.
Effect on the State:
Contains Appropriation not included in Executive Budget.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
exempting that property tax from certain partial abatements;abatements during the first fiscal year in which the tax is imposed;
LegiExistingLegislative lawCounsel’s requiresDigest: the board of trustees of each school district to establish a fund for capital projects.
(NRS 387.328) Existing law alsorequires creates the Fundboard toof Assisttrustees Schoolof Districtseach inschool Financingdistrict Capitalto Improvementsestablish from which a grantfund offor moneycapital mayprojects. be obtained if certain emergency conditions exist within the school district.
(NRS 387.333,387.328) 387.3335)Existing -law *AB519_R1*also –creates the Fund to Assist School Districts in Financing Capital Improvements from which a grant of money may be obtained if certain emergency conditions exist within the school distSection 2 –of this bill requires the board of county commissioners of a county whose population is 52,500 or more and less than 57,500 (currently Elko County), to levy a tax at a rate of not less than 1 cent and not more than 25 cents on each $100 of assessed valuation of taxable property within the county.
Section 2 requires any money collected from such a tax to be deposited in the county treasury for credit to the fund for capital projects to be held and expended in the same manner asdistrict of a county where such a tax is imposed to pledge the proceeds of the tax, and the portion of the governmental services tax whose allocation to the school district is based on the amount of the property tax levy attributable to its debt service, to the payment of any bonds or other moneyobligations depositedthe inschool thatdistrict fund.issued for capital projects.
Section 68 of this bill authorizesprovides that, if the schoolboard districtof county commissioners of a county wherewhich is required to levy such a tax isdoes imposednot toadopt pledgean cents on each $100 of assessed valuation of taxable property within the proceedscounty.of Section 4 of this bill creates the tax,Fund to Assist Rural School Districts in Financing Capital Improvements and requires the portionmoney ofin the governmentalFund servicesto taxbe whoseused allocation to themake grants to school service,districts toin thecounties paymentwhose ofpopulation anyis bondsless orthan 100,000 (currently all counties other obligationsthan theClark schooland districtWashoe issuedCounties) for certain capital projects.
- 82nd Session (2023) – 2 – Section 83 of this bill providesauthorizes that, if the board of county commissioners of a county whose population is less than 100,000, other than a board which is required to levy such a tax doespursuant notto adoptsection an2, ordinanceto levyinglevy thea tax on orall beforetaxable Juneproperty 30,in 2024,the county for a the taxboard isof leviedcounty atcommissioners ato ratedetermine the amount of 25money centsrequired onforires eachthe $100capital ofproject, assessedexcluding valuationany ofamount taxablethat propertythe withinboard anticipates will be covered by a grant from the county.Fund, and fix a rate of taxation which will raise that amount.
Section 4 of this bill creates the Fund to Assist Rural School Districts in Financing Capital Improvements and requires the money in the Fund to be used to make grants to school districts in counties whose population is less than 100,000 (currently all counties other than Clark and Washoe Counties) for certain capital proSection 3 of this bill authorizes the board of county commissioners of a county whose population is less than 100,000, other than a board which is required to levy a tax pursuant to section 2, to levy a tax on all taxable property in the county for a capital project for which a grant may be obtained from the Fund.
Section 3 requires the board of county commissioners to determine the amount of money required for the capital project, excluding any amount that the board anticipates will be covered by a grant from the Fund, and fix a rate of taxation which will raise that amount.
or (2) if the amount collected for a fiscal year exceeds the amount of the grant for that year, in the same manner as other money in the fund for capital projects established by the school district.
Section 5 of this bill requires the board of trustees of a school district in a county which levies a tax pursuant to section 3 and authorizes the board of trustees of a school district in a county which levies a tax pursuant to section 2 during a fiscal year to apply to the Director of the Office of Finance in the Office of the Governor for a grant of money from the Fund.
Section 5 requires the Director ofthe the Office of Finance to make a grant of money from the Fund in an amount which is equal to:
Section 7 of this bill makes a conforming change to indicate these exemptions from theExisting law provides a partial abatement of the propertylimitation. taxes levied on property for which an assessed valuation has previously been established, a remainder parcel of real property, certain single-family residences and certain residential rental dwellings.
(NRSExisting 361.4722,law 361.4723,provides 361.4724)a Withpartial certainabatement exceptions,of existingthe law exempts new or increased property taxes fromlevied those partial - *AB519_R1* – 3 – abatements if a legislative act that became effective after April 6, 2005, imposed a duty on aremainder taxingparcel entityof toreal levyproperty, thecertain taxsingle-family orresidences increaseand thecertain rateresidential ofrental thedwellings. tax.
(NRS levied361.4722, by361.4723, section361.4724) 3With fromcertain thoseexceptions, partialexisting taxlaw abatements.pertyexempts taxnew authorizedor toincreased beproperty Sectiontaxes 9 of this bill makes appropriations from thethose Statepartial Generalabatements Fundif toa thelegislative Fundact forthat grantsbecame toeffective schoolafter districtsApril in6, counties2005, whoseimposed populationa isduty lesson thana 100,000taxing (currentlyentity allto countieslevy otherthe thantax Clarkor andincrease Washoethe Counties),rate includingof grantsthe fortax. capital projects for schools located on qualified tribal land.
(NRS 361.4726) Section 107.5 of this bill schoolexempts onany thenew Duckproperty Valleytax Indianlevied Reservation.oolpursuant Districtto section 2 or 3 from those partial tax abatements for the constructionfirst offiscal year in which such a THEtax PEOPLEis OFimposed, THEbut STATEprovides OFthat NEVADA,such REPRESENTEDa INtax SENATEis ANDnot ASSEMBLY,exempt DOfrom ENACTthose ASpartial FOLLOWS:tax abatements for any fiscal year after the first fiscal year in which the tax is imposed.
Section 9 of this bill makes appropriations from the State General Fund to the Fund for grants to school districts in counties whose population is less than 100,000 (currently all counties other than Clark and Washoe Counties), including grants for makes an appropriation to the Elko County School District for the construction of aill school on the Duck Valley Indian Reservation.
- 82nd Session (2023) – 3 – EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
2.deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
Except for a board of county commissioners which is required to levy a tax pursuant to section 2 of this act, the board of county commissioners of a county whose population is less than 100,000, may, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate established by the board of county commissioners on all taxable property in the - *AB519_R1* – 4 – county for a capital project of the school district for which a grant may be obtained from the Fund to Assist Rural School Districts in FinancingThe Capitalboard Improvementsof createdcounty bycommissioners sectionshall 4determine ofthe thisamount act.of.
The board of county commissioners shall determine the amount of money necessary, when combined with money anticipated to be received as a grant from the Fund, to pay the costs of the proposed - 82nd Session (2023) – 4 – capital project or the principal and interest on bonds or other obligations issued for one or more purposes set forth in subsection 5 of section 4 of this act, and shall fix a rate which, when levied upon every dollar of assessed valuation of taxable property in the district,dis2.ictAny willmoney raisecollected thatpursuant amount.to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be expended:
2.
Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be expended:
The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of thetheSec. application of the limitation in NRS 361.453.
Sec.
- *AB519_R1* – 5 – 4.
(a)- Construction,82nd designSession or(2023) purchase– of5 new– buildings for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.
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Following any fiscal year in which a county levies a tax imposed pursuant to section 2 of this act, the board of trustees of the school district in the county may apply to the Director of the Office of Finance for a grant of money from the Fund createdcreatedof the pursuant to section 4 of this act on a form provided by the Director.
(a) A description of the capital project for which the grant is requested, which must be a capital project described by subsection 5 of section 4 of this act;
or (2) A statement by the board of trustees of the school district in a county which has levied a tax imposed pursuant to section 2 of this act certifying the amount of the proceeds of the tax imposed pursuant to section 2 of this act for the immediately preceding fiscal year which will be dedicated to the capital project.
To the extent that money is available for that purpose in the Fund and if the Director of the Office of Finance determines that the capital project for which the grant is requested is a project for which a grant may be made from the Fund, the Director shall make a grant of money from the Fund to a school district that - *AB519_R1* – 6 – submits an application pursuant to subsection 1 or 2 in an amount that is equal to:
- 82nd Session (2023) – 6 – (a) The total amount of tax assessed by the county for the capital project pursuant to section 3 of this act in the immediately preceding fiscal year;
or (b) If the school district is located in a county which levies a tax imposed pursuant to section 2 of this act, the amount of the proceeds of the tax imposed pursuant to section 2 of this act for the immediately preceding fiscal year which the board of trustees of the school district has certified will be dedicated to the capital project.
(c) One member who is a member of a federally recognized Indian tribe or nation located in whole or in part within the boundaries of the county, appointed by the executive head of the federallyfed(d) recognizedOne Indianmember tribewho oris nation;a resident of the county and has experience in the building of school facilities, appointed by the president of the board of trustees of the school district in the county;
(d) One member who is a resident of the county and has experience in the building of school facilities, appointed by the president of the board of trustees of the school district in the county;
- *AB519_R1*82nd Session (2023) – 7 – (b) Recommend future uses of the money raised by the county from levying a tax imposed pursuant to section 2 or 3 of this act;
(c) Review the amount of any appropriation, grant, gift or donation received by the county for the construction of school facilitiesfac(d) locatedMake ona qualifiedrecommendation tribalfor land;the date of termination of a tax levied pursuant to section 2 or 3 of this act if the date of termination of the tax is not otherwise fixed.
and (d) Make a recommendation for the date of termination of a tax levied pursuant to section 2 or 3 of this act if the date of termination of the tax is not otherwise fixed.
The proceeds of the taxes deposited in the fund for capital projects pursuant to NRS 244.3354, 268.0962, 375.070, 377C.110 and 387.3288 and section 2 of this act and, in a county whosewhose0 population is 100,000 or more but less than 700,000, the portion of the governmental services tax whose allocation to the school district pursuant to NRS 482.181 is based on the amount of the property tax levy attributable to its debt service may be pledged to the payment of the principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335.
Except as otherwise provided in this section and NRS 354.705, 354.723, 387.3288 and 450.760, and sections 2 and 3 of this act, the total ad valorem tax levy for all public purposes must- not82nd exceedSession $3.64(2023) on– each8 $100– of assessed valuation, or a lesser or greater amount fixed by the State Board of Examiners if - *AB519_R1* – 8 – the State Board of Examiners is directed by law to fix a lesser or greater amount for that fiscal year.
(b) The governing body of that county, city or unincorporated town proposes to its registered voters an additional levy ad valorem above the total ad valorem tax levy for all public purposes set forth in subsection 1;
4.if the governing body of the county, city or unincorporated townonly determines, by a unanimous vote, that an emergency exists.
A special election may be held pursuant to subsection 2 only if the governing body of the county, city or unincorporated town determines, by a unanimous vote, that an emergency exists.
As used in this subsection, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the governing body of- the82nd county,Session city(2023) or– unincorporated9 town– to prevent or mitigate a substantial financial loss to the county, city or unincorporated town or to enable the governing body to provide an essential service to the residents of the county, city or unincorporated town.
- *AB519_R1* – 9 – Sec.
The amount of any tax imposed pursuant to NRS 354.705 and 387.3288 and section 3 of this act is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.
The amount of any tax imposed pursuant to section 2 or 3 of this act is exempt from each partial abatement from taxation during the first fiscal year that the tax is imposed and is not exempt from each such partial abatement during any fiscal year thereafter.
4.
If the board of county commissioners of a county whose population is 52,500 or more and less than 57,500, has not adopted an ordinance levying the tax pursuant to section 2 of this act on or before June 30, 2024, a tax shall be levied pursuant to section 2 of this act at a rate of 25 cents on each $100 of assessed valuation of taxable property within the county.
There is hereby appropriated from the State General Fund to the Fund to Assist Rural School Districts in Financing Capital Improvements created by section 4 of this act the sum of $25,000,000, for grants to school districts, and the sum of $25,000,000, for grants to school districts for capital projects for schools located on qualified tribal land.
(a) For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and - 82nd Session (2023) – 10 – which is subject to restrictions against alienation pursuant to federal law;
There is hereby appropriated from the State General Fund to the Elko County School District the sum of $64,500,000 for the construction of a school on the Duck Valley Indian Reservation to replace the Owyhee Combined School.
-3. *AB519_R1* – 10 – subsection 1 must not be committed for expenditure after June 30, 2028, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 15, 2028, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 15, 2028.
Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 2028, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 15, 2028, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 15, 2028.
H~~~~~ 23 - *AB519_R1*82nd Session (2023)
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View plain text versions (4)
- Enrolled As Enrolled Current pdf
- Reprint 1 View text pdf
- Reprint 2 View text pdf
- Introduced As Introduced pdf
Amendments
2 amendmentsClick Show changes on an amendment above to see how it modifies the bill.
Action History
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Approved by the Governor. Chapter 393.
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Enrolled and delivered to Governor.
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Read third time. Amended. (Amend. No. 973.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 20, Nays: 1.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. In Assembly. Senate Amendment No. 973 concurred in. To enrollment.
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From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time.
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From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate. In Senate. Read first time. Referred to Committee on Finance. To committee.
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From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 875.) To printer.
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From printer. To committee.
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Read first time. Referred to Committee on Ways and Means. To printer.
Sponsors
- Assembly Committee on Ways and Means · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 66 not signed on
Sponsors (1)
- Assembly Committee on Ways and Means
Co-sponsors (0)
None.
Not signed on (66)
66 members have not signed on to this bill.
Show all 66 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors AB 519?
- AB 519 is sponsored by Assembly Committee on Ways and Means.
- What is the current status of AB 519?
- This bill has been enacted into law. Introduced May 22, 2023. Enacted.
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