WEST virginia legislature
2017 regular session
Engrossed
for
By Senators Ferns,
Azinger, Rucker and Cline
[Originating in the Committee on
A BILL to amend and
reenact §11-8-6f and §11-8-12 of the Code of West Virginia, 1931, as amended; to
amend and reenact §18-9A-2, §18-9A-4, §18-9A-5, §18-9A-6a, §18-9A-7, §18-9A-9, §18-9A-10 and §18-9A-11 of said code; and to amend said code by adding
thereto a new section, designated §18-9A-25, all
relating to public school support; removing limit on increase in total property
tax revenues if the current regular levy rates of the county boards of education
were to be imposed; requiring each county board of education to establish its
regular levy rates each year up to the statutory maximum levy rates; allowing a
county board to change its proposed regular levy rates from the original
proposed levy rates in its required statement to the Auditor; deleting required
periodic legislative review of definition of “net enrollment”; changing term “levies
for general current expense purposes” to “maximum levies for general current
expense purposes” and modifying the definition to mean ninety percent of the
maximum levy rates for county boards of education; determining allowance for
fundable professional educators at set ratio, rather than the number employed
subject to a limit; providing for determination of allowance for fundable
positions in excess of number employed; deleting expired provisions; basing
minimum professional instructional personnel required on percent of fundable professional educators or the number
employed, whichever is less; providing for prorating professional instructional
personnel among participating counties in joint school or program or service;
removing penalty for not meeting applicable professional instructional
personnel ratio for 2017-2018 school
year; deleting expired provisions; deleting required periodic legislative
review of density category ratios; determining allowance for fundable service
personnel at set ratio, rather than number employed subject to a limit;
providing for determination of allowance for fundable positions in excess of
number employed; providing for proration of number and allowance of personnel
employed in part by state and county funds; adding professional student support
personnel allowance to calculation of Teachers Retirement Fund allowance; basing
Teachers Retirement Fund allowance on average retirement contribution rate of
each county and defining “average rate”; allowing limited portion of funds for bus purchases to
be used for facility and equipment repair maintenance and improvement or replacement
or other current expense priorities if requested and approved by state
superintendent following verification; changing calculation of allowance for
current expense from percent allowances for professional and service personnel
to county’s state average costs per square footage per student for operations
and maintenance; basing the allowance to improve instructional programs and
instructional technology on the portion of the increase in local share amount
for the next school year that is due to an increase in assessed values only; removing
authorization for use of instructional improvement funds for implementation and
maintenance of the uniform integrated regional computer information system;
removing requirement for fully utilizing applicable provisions of allowances
for professional and service personnel before using instructional improvement
funds for employment; removing restriction limiting use of new instructional
improvement funds for employment except for technology system specialists until
certain determination made by state superintendent; authorizing use of
instructional technology improvement funds for employment of technology system
specialists and requiring amount used to be included and justified in strategic
technology plan; specifying when certain debt service payments are to be made
into School Building Capital Improvement Fund; authorizing use of percentages
of allocations for improving instructional programs and improving instructional
technology for facility and equipment repair, maintenance and improvement or
replacement and other current expense priorities and for emergency purposes;
requiring amounts used to be included and justified in respective strategic
plans; and basing the computation of local share on the maximum levies for
general current expense purposes.
Be it enacted by the
Legislature of West Virginia:
That §11-8-6f and §11-8-12 of the Code
of West Virginia, 1931, as amended, be amended and reenacted; that §18-9A-2, §18-9A-4, §18-9A-5, §18-9A-6a, §18-9A-7, §18-9A-9, §18-9A-10 and §18-9A-11 of said
code be amended and reenacted; and that said code be amended by adding thereto
a new section, designated §18-9A-25, all to
read as follows:
CHAPTER
11. TAXATION.
ARTICLE
8. LEVIES.
§11-8-6f. Regular school board levy rate; creation and implementation of
Growth County School Facilities Act; creation of Growth County School
Facilities Act Fund.
(a) Notwithstanding any other provision of
law, where any annual appraisal, triennial appraisal or general valuation of
property would produce a statewide aggregate assessment that would cause an
increase of two percent or more in the total property tax revenues that would
be realized were the then current regular levy rates of the county boards of
education to be imposed, the rate of levy for county boards of education shall
be reduced uniformly statewide and proportionately for all classes of property
for the forthcoming tax year so as to cause the rate of levy to produce no more
than one hundred two percent of the previous year’s projected statewide
aggregate property tax revenues from extending the county board of education levy
rate, unless subsection (b) of this section is complied with. The reduced rates
of levy shall be calculated in the following manner: (1) The total assessed
value of each class of property as it is defined by section five of this
article for the assessment period just concluded shall be reduced by deducting
the total assessed value of newly created properties not assessed in the
previous year’s tax book for each class of property; (2) the resulting net
assessed value of Class I property shall be multiplied by .01; the value of
Class II by .02; and the values of Classes III and IV, each by .04; (3) total
the current year’s property tax revenue resulting from regular levies for the
boards of education throughout this state and multiply the resulting sum by one
hundred two percent: Provided, That the one hundred two percent figure shall be
increased by the amount the boards of education’s increased levy provided for
in subsection (b), section eight, article one-c of this chapter; (4) divide the total regular levy tax
revenues, thus increased in subdivision (3) of this subsection, by the total
weighted net assessed value as calculated in subdivision (2) of this subsection
and multiply the resulting product by one hundred; the resulting number is the
Class I regular levy rate, stated as cents-per-one hundred dollars of assessed value; and (5) the Class
II rate is two times the Class I rate; Classes III and IV, four times the Class
I rate as calculated in the preceding subdivision.
An additional appraisal or valuation due to
new construction or improvements, including beginning recovery of natural
resources, to existing real property or newly acquired personal property shall
not be an annual appraisal or general valuation within the meaning of this
section, nor shall the assessed value of the improvements be included in
calculating the new tax levy for purposes of this section. Special levies shall
not be included in any calculations under this section.
(b) After conducting a public hearing, the
Legislature may, by act, increase the rate above the reduced rate required in
subsection (a) of this section if an increase is determined to be necessary.
(a) Notwithstanding any other provision of
code to the contrary, for the 2018 tax year and thereafter, the regular levy rates
for county boards of education shall be the sum of the levy rates set forth in
subdivisions (1), (2) and (3), section six-c of this article for each class of
property, which are: (1) For Class I property, 22.95 cents per $100; (2) for
Class II property, 45.9 cents per $100; and (3) for Class III and Class IV
property, 91.8 cents per $100: Provided,
That, annually, county boards of education may decrease their regular levy
rates to no lower than the following rates: (1) For Class I property, 19.4
cents per $100; (2) for Class II property, 38.8 cents per $100; and (3) for
Class III and Class IV property, 77.6 cents per $100.
(c) (b) The
State Tax Commissioner shall report to the Joint Committee on Government and
Finance and the Legislative Oversight Commission on Education Accountability by
March 1 of each year on the progress of assessors in each county in assessing
properties at the constitutionally required sixty percent of market value and
the effects of increasing the limit on the increase in total property tax
revenues set forth in this section to two percent.
(d) (c) Growth
County School Facilities Act. — Legislative findings. —
The Legislature finds and declares that there has been, overall, a
statewide decline in enrollment in the public schools of this state; due to
this decline, most public schools have ample space for students, teachers and
administrators; however, some counties of this state have experienced
significant increases in enrollment due to significant growth in those
counties; that those counties experiencing significant increases do not have
adequate facilities to accommodate students, teachers and administrators.
Therefore, the Legislature finds that county boards of education in those high-growth counties should have the authority to designate revenues
generated from the application of the regular school board levy due to new
construction or improvements placed in a Growth County School Facilities Act
Fund be used for school facilities in those counties to promote the best interests
of this state’s students.
(1) For the purposes of this subsection, “growth county” means any
county that has experienced an increase in second month net enrollment of fifty
or more during any three of the last five years, as determined by the State
Department of Education.
(2) The provisions of this subsection shall only apply to any
growth county, as defined in subdivision (1) of this subsection, that, by
resolution of its county board of education, chooses to use the provisions of
this subsection.
(3) For any growth county, as defined in subdivision (1) of this
subsection, that adopts a resolution choosing to use the provisions of this
subsection, pursuant to subdivision (2) of this subsection, assessed values
resulting from additional appraisal or valuation due to new construction or
improvements to existing real property shall be designated as new property
values and identified by the county assessor. The statewide regular school board levy
rate as established by the Legislature shall be applied to the assessed value designated as new property
values and the resulting property tax revenues collected from application of
the regular school board levy rate shall be placed in a separate account
designated as the Growth County School Facilities Act Fund. Revenues deposited
in the Growth County School Facilities Act Fund shall be appropriated by the
county board of education for construction, maintenance or repair of school
facilities. Revenues in the fund may be carried over for an indefinite length
of time and may be used as matching funds for the purpose of obtaining funds
from the School Building Authority or for the payment of bonded indebtedness
incurred for school facilities. For any growth county choosing to use the
provisions of this subsection, estimated school board revenues generated from
application of the regular school board levy rate to new property values are
not to be considered as local funds for purposes of the computation of local
share under the provisions of section eleven, article nine-a, chapter eighteen of this code.
(e) (d) This
section, as amended during the legislative session in the year 2004, shall be
effective as to any regular levy rate imposed for the county boards of
education for taxes due and payable on or after July 1, 2004. If any provision
of this section is held invalid, the invalidity shall not affect other
provisions or applications of this section which can be given effect without
the invalid provision or its application and to this end the provisions of this
section are declared to be severable.
§11-8-12. Levy estimate by board of education; certification and
publication.
(a) Each board of
education shall, at the session provided for in section nine of this article,
if the laying of a levy has been authorized by the voters of the district under
article nine, chapter eighteen of this code, ascertain the condition of the
fiscal affairs of the district, and make a statement setting forth:
(1) The amount due, and the amount that will become due and collectible
during the current fiscal year except from the levy of taxes to be made for the
year;
(2) The interest, sinking fund and amortization requirements for
the fiscal year of bonded indebtedness legally incurred upon a vote of the
people, as provided by law, by any school district existing prior to May 22,
1933, before the adoption of the Tax Limitation Amendment;
(3) Other contractual indebtedness not bonded, legally incurred by
any such school district existing prior to May 22, 1933, before the adoption of
the Tax Limitation Amendment, owing by such district;
(4) The amount to be levied for the permanent improvement fund;
(5) The total of all other expenditures to be paid out of the
receipts for the current fiscal year, with proper allowance for delinquent
taxes, exonerations and contingencies;
(6) The amount of such total to be raised by the levy of taxes for
the current fiscal year;
(7) The proposed rate of levy in cents on each $100 assessed
valuation of each class of property;
(8) The separate and aggregate amounts of the assessed valuation
of real, personal and public utility property within each class.
(b) The secretary of
the board shall forward immediately a certified copy of the statement to the
Auditor and shall publish the statement immediately. The session shall then
stand adjourned until the third Tuesday in April, at which time it shall
reconvene except where otherwise permitted by section nine of this article: Provided,
That no provision of this section or section nine of this article may be construed
to abrogate any requirement imposed on the board of education by article nine-b, chapter eighteen of this code.
(c) Notwithstanding any other provision of code
to the contrary, for the 2018 tax year only, at the session that is reconvened
on the third Tuesday in April, 2017, the county board may change its proposed
regular levy rates from the original proposed levy rates that were included in
the statement required by subsection (a) of this section. All other requirements pertaining to county
boards of education establishing their regular levy rates continue to apply
including the requirement for the State Auditor to approve the levy rate.
CHAPTER 18. EDUCATION.
ARTICLE 9A. PUBLIC
SCHOOL SUPPORT.
§18-9A-2.
Definitions.
For the purpose of this
article:
(a) “State board” means the
West Virginia Board of Education.
(b) “County board” or “board”
means a county board of education.
(c) “Professional salaries”
means the state legally mandated salaries of the professional educators as
provided in article four, chapter eighteen-a
of this code.
(d) “Professional educator”
shall be is synonymous with and shall have has the
same meaning as “teacher” as defined in section one, article one of this
chapter and includes technology integration specialists.
(e) “Professional
instructional personnel” means a professional educator whose regular duty is as
that of a classroom teacher, librarian, attendance director or school
psychologist. A professional educator having both instructional and
administrative or other duties shall be included as professional instructional
personnel for that ratio of the school day for which he or she is assigned and
serves on a regular full-time basis in
appropriate instruction, library, attendance or psychologist duties.
(f) “Professional student
support personnel” means a “teacher” as defined in section one, article one of
this chapter who is assigned and serves on a regular full-time basis as a counselor or as a school nurse with a
bachelor’s degree and who is licensed by the West Virginia Board of Examiners
for Registered Professional Nurses. For all purposes except for the
determination of the allowance for professional educators pursuant to section
four of this article, professional student support personnel are professional
educators.
(g) “Service personnel
salaries” means the state legally mandated salaries for service personnel as
provided in section eight-a, article
four, chapter eighteen-a of this code.
(h) “Service personnel”
means all personnel as provided in section eight, article four, chapter
eighteen-a of this code. For the purpose
of computations under this article of ratios of service personnel to net
enrollment, a service employee shall be is counted as that number
found by dividing his or her number of employment days in a fiscal year by two
hundred: Provided, That the computation for any service person employed
for three and one-half hours or less per
day as provided in section eight-a,
article four, chapter eighteen-a of this
code shall be is calculated as one-half an employment day.
(i) “Net enrollment” means
the number of pupils enrolled in special education programs, kindergarten
programs and grades one to twelve, inclusive, of the public schools of the
county. Net enrollment further shall include:
(1) Adults enrolled in
regular secondary vocational programs existing as of the effective date of this
section, subject to the following:
(A) Net enrollment includes
no more than one thousand of those adults counted on the basis of full-time equivalency and apportioned annually to each
county in proportion to the adults participating in regular secondary
vocational programs in the prior year counted on the basis of full-time equivalency; and
(B) Net enrollment does not
include any adult charged tuition or special fees beyond that required of the
regular secondary vocational student;
(2) Students enrolled in
early childhood education programs as provided in section forty-four, article five of this chapter, counted on the
basis of full-time equivalency;
(3) No pupil shall may
be counted more than once by reason of transfer within the county or from
another county within the state, and no pupil shall be counted who attends
school in this state from another state;
(4) The enrollment shall be
modified to the equivalent of the instructional term and in accordance with the
eligibility requirements and rules established by the state board; and
(5) For the purposes of
determining the county’s basic foundation program only, for any county whose
net enrollment as determined under all other provisions of this definition is
less than one thousand four hundred, the net enrollment of the county shall be
increased by an amount to be determined in accordance with the following:
(A) Divide the state’s
lowest county student population density by the county’s actual student
population density;
(B) Multiply the amount
derived from the calculation in paragraph (A) of this subdivision by the difference
between one thousand four hundred and the county’s actual net enrollment;
(C) If the increase in net
enrollment as determined under this subdivision plus the county’s net
enrollment as determined under all other provisions of this subsection is greater
than one thousand four hundred, the increase in net enrollment shall be reduced
so that the total does not exceed one thousand four hundred; and
(D) During the 2008-2009 interim period and every three interim periods
thereafter, the Legislative Oversight Commission on Education Accountability
shall review this subdivision to determine whether or not these provisions
properly address the needs of counties with low enrollment and a sparse
population density
(j) “Sparse-density county” means a county whose ratio of net
enrollment, excluding any increase in the net enrollment of counties, pursuant
to subdivision (5), subsection (i) of this section, of the definition of “net
enrollment”, to the square miles of the county is less than five.
(k) “Low-density county” means a county whose ratio of net
enrollment, excluding any increase in the net enrollment of counties, pursuant
to subdivision (5), subsection (i) of this section, of the definition of “net
enrollment”, to the square miles of the county is equal to or greater than five
but less than ten.
(l) “Medium-density county” means a county whose ratio of net
enrollment, excluding any increase in the net enrollment of counties, pursuant
to subdivision (5), subsection (i) of this section, of the definition of “net
enrollment”, to the square miles of the county is equal to or greater than ten
but less than twenty.
(m) “High-density county” means a county whose ratio of net
enrollment, excluding any increase in the net enrollment of counties, pursuant
to subdivision (5), subsection (i) of this section, of the definition of “net
enrollment”, to the square miles of the county is equal to or greater than
twenty.
(n) “Levies Maximum levies for general current
expense purposes” means ninety percent of the maximum levy rate for
county boards of education calculated or set by the
Legislature pursuant to section six-f, as derived from the sum of the levy rates in
subdivisions (1), (2) and (3), section six-c, article
eight, chapter eleven of this code for each class of property.
(o) “Technology integration
specialist” means a professional educator who has expertise in the technology
field and is assigned as a resource teacher to provide information and guidance
to classroom teachers on the integration of technology into the curriculum.
(p) “State aid-eligible personnel” means all professional educators
and service personnel employed by a county board in positions that are eligible
to be funded under this article and whose salaries are not funded by a specific
funding source such as a federal or state grant, donation, contribution or
other specific funding source not listed.
§18-9A-4. Foundation
allowance for professional educators.
(a) The basic foundation
allowance to the county for professional educators shall be is
the amount of money required to pay the state minimum salaries, in accordance
with provisions of article four, chapter eighteen-a of this code, to the personnel employed,
subject to the following:
(1) Subject to
subdivision (2) of this subsection, in In making this computation no
a county shall receive an allowance for the personnel which number is
in excess of professional educators state aid-eligible professional educator positions to each one thousand students in net enrollment as
follows:
(A) For each high-density county, the number of personnel for which a
county shall receive the allowance shall not exceed seventy-two and one tenth three tenths
professional educators per each one thousand students in net enrollment;
(B) For each medium-density county, the number of personnel for which a
county shall receive the allowance shall not exceed seventy-two and twenty-five forty-five
hundredths professional educators per each one thousand students in net
enrollment;
(C) For each low-density county, the number of personnel for which a
county shall receive the allowance shall not exceed seventy-two and four six tenths professional
educators per each one thousand students in net enrollment; and
(D) For each sparse-density county, the number of personnel for which a
county shall receive the allowance shall not exceed seventy-two and fifty-five seventy-five one
hundredths professional educators per each one thousand students in net
enrollment; and
(E) For any professional
educator positions, or fraction thereof, determined for a county pursuant to
paragraphs (A), (B), (C) and (D) of this subdivision that exceed the number
employed, the county’s allowance for these positions shall be determined using
the average state-funded salary of
professional educators for the county;
(2) For the ratios
applicable to each of the four density categories set forth in subdivision (1)
of this subsection, the number of professional educators per each one thousand
students in net enrollment increases by five one hundredths per year for each
of fiscal years 2010, 2011, 2012 and 2013. For each fiscal year thereafter, the
ratios remain at the 2013 level
(3) (2) The number of and the allowance for
personnel paid in part by state and county funds shall be prorated; and
(4) (3) Where two or more counties join together
in support of a vocational or comprehensive high school or any other program or
service, the professional educators for the school or program may be prorated
among the participating counties on the basis of each one’s enrollment therein
and the personnel shall be considered within the above-stated limit.
(b) Subject to
subsection (c) of this section each, Each county board shall
establish and maintain a minimum ratio of professional instructional personnel
per one thousand students in net enrollment state aid-funded professional educators employed as follows:
(1) For each high-density county, the minimum number ratio
of professional instructional personnel per one thousand students in net
enrollment is sixty-five and eight
tenths state aid-funded professional educators, or the number employed,
whichever is less, is ninety-one
and twenty-nine one hundredths
percent;
(2) For each medium-density county, the minimum number ratio
of professional instructional personnel per one thousand students in net
enrollment is sixty-five and nine
tenths state aid-funded professional educators, or the number employed,
whichever is less, is ninety-one
and twenty-four one hundredths
percent;
(3) For each low-density county, the minimum number ratio
of professional instructional personnel per one thousand students in net
enrollment is sixty-six state aid-funded
professional educators, or the number employed, whichever is less, is ninety-one and eighteen one hundredths percent;
(4) For each sparse-density county, the minimum number ratio
of professional instructional personnel per one thousand students in net
enrollment is sixty-six and five
one hundredths state aid-funded professional educators, or the number employed,
whichever is less, is ninety-one
and seven one hundredths percent; and
(5) Where two or more
counties join together in support of a vocational or comprehensive high school
or any other program or service, the professional instructional personnel for
the school or program may be prorated among the participating counties on the
basis of each one’s enrollment therein and the personnel shall be considered
within the above stated minimum ratios.
(c) For the ratios
applicable to each of the four density categories set forth in subsection (b)
of this subsection, the number of professional instructional personnel per each
one thousand students in net enrollment increases by five one hundredths per
year for each of fiscal years 2010, 2011, 2012 and 2013. For each fiscal year
thereafter, the ratios remain at the 2013 level
(d) (c) Any county board which does not establish
and maintain the applicable minimum ratio required in subsection (b) of this
section shall suffer a pro rata reduction in the allowance for professional
educators under this section: Provided, That no a county shall
may not be penalized if it has increases in enrollment during that
school year: Provided, however, That for the school year 2008-2009, only, no county shall 2017-2018,
only, a county may not be penalized
for not meeting the applicable minimum ratio required in subsection (b) of this
section.
(e) No (d) A county shall may not
increase the number of administrative personnel employed as either professional
educators or pay grade H service personnel above the number which were
employed, or for which positions were posted, on June 30, 1990, and therefore,
county boards shall whenever possible utilize classroom teachers for curriculum
administrative positions through the use of modified or extended contracts.
(f) As the number of
professional educators per each one thousand students in net enrollment
increases during fiscal years 2009 through 2013, any additional positions that
are created as a result of that increase shall be positions that will enhance
student achievement and are consistent with the needs as identified in each
county board’s electronic county strategic improvement plan. County boards are
encouraged to fill at least some of the additional positions with technology
integration specialists.
(g) During the 2008-2009 interim period, and every three interim periods
thereafter, the Legislative Oversight Commission on Education Accountability
shall review the four density categories created in section two of this
article, the ratios for professional educators established in this section and
the ratios for service personnel established in section five of this article
§18-9A-5. Foundation
allowance for service personnel.
(1) For the school year
beginning on July 1, 2008, and thereafter, no A county shall receive
an allowance for an amount in excess of state aid-eligible
service personnel positions per one thousand students in net enrollment,
as follows:
(A) For each high-density county, the number of personnel for which a
county shall receive the allowance shall not exceed forty-three and ninety-seven
one hundredths service personnel per one thousand students in net enrollment;
(B) For each medium-density county, the number of personnel for which a
county shall receive the allowance shall not exceed forty-four and fifty-three
one hundredths service personnel per one thousand students in net enrollment;
(C) For each low-density county, the number of personnel for which a
county shall receive the allowance shall not exceed forty-five and one tenth service personnel per one thousand
students in net enrollment; and
(D) For each sparse-density county, the number of personnel for which a
county shall receive the allowance shall not exceed forty-five and sixty-eight
one hundredths service personnel per one thousand students in net enrollment;
and
(E) For any service
personnel positions, or fraction thereof, determined for a county pursuant to
this subsection that exceed the number employed, the county’s allowance for
these positions shall be determined using the average state-funded minimum salary of service personnel for the
county;
(2) The number of and
the allowance for personnel paid in part by state and county funds shall be
prorated; and
(2) (3) Where two or more counties join together
in support of a vocational or comprehensive high school or any other program or
service, the service personnel for the school or program may be prorated among
the participating counties on the basis of each one’s enrollment therein and
that the personnel shall be considered within the above stated limit.
§18-9A-6a. Teachers
Retirement Fund allowance; unfunded liability allowance.
(a) The total Teachers
Retirement Fund allowance shall be is the sum of the basic
foundation allowance for professional educators, the basic foundation
allowance for professional student support personnel and the basic
foundation allowance for service personnel, as provided in sections four, and
five and eight of this article; all salary equity appropriations
authorized in section five, article four of chapter eighteen-a; and such amounts as are to be paid by the counties
pursuant to sections five-a and five-b of said article to the extent such county salary
supplements are equal to the amount distributed for salary equity among the
counties, multiplied by fifteen percent the average retirement
contribution rate for each county board. The average contribution rate for each
county board is based on the required employer contributions for state aid-eligible employees participating in the retirement
plans pursuant to articles seven-a
and seven-b of this chapter.
(b) The Teachers Retirement
Fund allowance amounts provided for in subsection (a) of this section shall be
accumulated in the Employers Accumulation Fund of the state Teachers Retirement
System pursuant to section eighteen, article seven-a of this chapter, and shall be in lieu of the
contribution required of employers pursuant to subsection (b) of said section
as to all personnel included in the allowance for state aid in accordance with
sections four, and five and eight of this article.
(c) In addition to the
Teachers Retirement Fund allowance provided for in subsection (a) of this
section, there shall be an allowance for the reduction of any unfunded
liability of the Teachers Retirement Fund in accordance with the following
provisions of this subsection. On or before December 31, of each year, the
actuary or actuarial firm employed in accordance with the provisions of section
four, article ten-d, chapter five of this
code shall submit a report to the President of the Senate and the Speaker of
the House of Delegates which sets forth an actuarial valuation of the Teachers
Retirement Fund as of the preceding the thirtieth day of June 30.
Each annual report shall recommend the actuary’s best estimate, at that time,
of the funding necessary to both eliminate the unfunded liability over a forty-year period beginning on the
first day of July, one thousand nine hundred ninety-four July 1, 1994,
and to meet the cash flow requirements of the fund in fulfilling its future
anticipated obligations to its members. In determining the amount of funding
required, the actuary shall take into consideration all funding otherwise
available to the fund for that year from any source: Provided, That the
appropriation and allocation to the Teachers Retirement Fund made pursuant to
the provisions of section six-b of this
article shall be included in the determination of the requisite funding amount.
In any year in which the actuary determines that the Teachers Retirement Fund
is not being funded in such a manner, the allowance made for the unfunded
liability for the next fiscal year shall be not less than the amount of the
actuary’s best estimate of the amount necessary to conform to the funding
requirements set forth in this subsection.
§18-9A-7. Foundation
allowance for transportation cost.
(a) The allowance in the
foundation school program for each county for transportation shall be is
the sum of the following computations:
(1) A percentage of the
transportation costs incurred by the county for maintenance, operation and
related costs exclusive of all salaries, including the costs incurred for
contracted transportation services and public utility transportation, as
follows:
(A) For each high-density county, eighty-seven
and one-half percent;
(B) For each medium-density county, ninety percent;
(C) For each low-density county, ninety-two
and one-half percent;
(D) For each sparse-density county, ninety-five
percent;
(E) For any county for the
transportation cost for maintenance, operation and related costs, exclusive of
all salaries, for transporting students to and from classes at a multicounty
vocational center, the percentage provided in paragraphs (A) through (D),
inclusive, of this subdivision as applicable for the county plus an additional
ten percent; and
(F) For any county for that
portion of its school bus system that uses as an alternative fuel compressed
natural gas or propane, the percentage provided in paragraphs (A) through (D),
inclusive, of this subdivision as applicable for the county plus an additional
ten percent: Provided, That for any county receiving an additional ten
percent for that portion of their bus system using bio-diesel as an alternative fuel during the school year
2012-2013, bio-diesel shall continue to qualify as an alternative
fuel under this paragraph to the extent that the additional percentage
applicable to that portion of the bus system using bio-diesel shall be decreased by two and one-half percent per year for four consecutive school
years beginning in school year 2014-2015:
Provided, however, That any county using an alternative fuel and
qualifying for the additional allowance under this subdivision shall submit a
plan regarding the intended future use of alternatively fueled school buses;
(2) The total cost, within
each county, of insurance premiums on buses, buildings and equipment used in
transportation;
(3) An amount equal to
eight and one-third percent of the
current replacement value of the bus fleet within each county as determined by
the state board. Provided, That the amount for the school year
beginning July 1, 2015, will be $15,000,000 and the amount for the school year
beginning July 1, 2016, will be $18,000,000. The amount shall only be used
for the replacement of buses except as provided in subdivision (4) of this
subsection. Buses purchased after July 1, 1999 that are driven one hundred
eighty thousand miles, regardless of year model, will be are
subject to the replacement value of eight and one-third percent as determined by the state board. In
addition, in any school year in which its net enrollment increases when
compared to the net enrollment the year immediately preceding, a school
district may apply to the state superintendent for funding for an additional
bus or buses. The state superintendent shall make a decision regarding each
application based upon an analysis of the individual school district's net enrollment history and transportation needs: Provided,
That the superintendent shall may not consider any application
which fails to document that the county has applied for federal funding for
additional buses. If the state superintendent finds that a need exists, a
request for funding shall be included in the budget request submitted by the
state board for the upcoming fiscal year;
(4) Notwithstanding the
restriction on the use of funds for the replacement of buses pursuant to
subdivision (3) of this subsection, up to $200,000 of these funds in any school
year may be used by a county for school facility and equipment repair,
maintenance and improvement or replacement or other current expense priorities
if a request by the county superintendent listing the amount, the intended use
of the funds and the serviceability of the bus fleet is approved by the state
superintendent. Before approving the request, the state superintendent shall
verify the serviceability of the county’s bus fleet based upon the state school
bus inspection defect rate of the county over the two prior years; and
(4) (5) Aid in lieu of transportation equal to the
state average amount per pupil for each pupil receiving the aid within each
county.
(b) The total state share
for this purpose is the sum of the county shares: Provided, That no
a county shall may not receive an allowance which is
greater than one-third above the computed
state average allowance per transportation mile multiplied by the total
transportation mileage in the county exclusive of the allowance for the
purchase of additional buses.
(c) One half of one percent
of the transportation allowance distributed to each county shall be is
for the purpose of trips related to academic classroom curriculum and not
related to any extracurricular activity. Any remaining funds credited to a
county for the purpose of trips related to academic classroom curriculum during
the fiscal year shall be carried over for use in the same manner the next
fiscal year and shall be separate and apart from, and in addition to, the
appropriation for the next fiscal year. The state board may request a county to
document the use of funds for trips related to academic classroom curriculum if
the board determines that it is necessary.
§18-9A-9. Foundation
allowance for other current expense and substitute employees and faculty
senates.
The total allowance for other current expense and substitute
employees shall be is the sum of the following:
(1) For current expense, ten percent of the
sum of the computed state allocation for professional educators, professional
student support personnel and service personnel as determined in sections four,
five and eight of this article. Distribution to the counties shall be made
proportional to the average of each county's average daily attendance for the preceding year and the
county's second month net enrollment; plus
(1) For current expense:
(A) The nonsalary-related expenditures for operations and maintenance,
exclusive of expenditures reported in special revenue funds, for the latest
available school year, in each county, divided by the total square footage of
school buildings in each county is used to calculate a state average
expenditure per square foot for operations and maintenance;
(B) The total square footage of school
buildings in each county divided by each county’s net enrollment for school aid
purposes is used to calculate a state average square footage per student;
(C) Each county’s net enrollment for school
aid purposes multiplied by the state average expenditure per square foot for
operations and maintenance as calculated in paragraph (A) of this subdivision
and multiplied by the state average square footage per student as calculated in
paragraph (B) of this subdivision is that county’s state average costs per
square footage per student for operations and maintenance;
(D) Where two or more counties join
together in support of a vocational or comprehensive high school or any other
program or service, the allowance for current expense may be prorated among the
participating counties by adjusting the net enrollment for school aid purposes
utilized in the calculation by the number of students enrolled therein for each
county; and
(E) Each county’s allowance for current
expense is 70.25 percent of the county’s state average costs per square footage
per student for operations and maintenance amount as calculated in paragraph
(C) of this subdivision; plus
(2) For professional educator substitutes or current expense,
two and five-tenths percent of the computed state
allocation for professional educators and professional student support
personnel as determined in sections four and eight of this article.
Distribution to the counties shall be is made proportional to the
number of professional educators and professional student support personnel
authorized for the county in compliance with sections four and eight of this
article; plus
(3) For service personnel substitutes or current expense, two
and five-tenths percent of the computed state
allocation for service personnel as determined in section five of this article.
Distribution to the counties shall be is made proportional to the
number of service personnel authorized for the county in compliance with said section;
plus
(4) For academic materials, supplies and equipment for use in
instructional programs, $200 multiplied by the number of professional
instructional personnel and professional student support personnel employed in
the schools of the county. Distribution shall be is made to each
county for allocation to the faculty senate of each school in the county on the
basis of $200 per professional instructional personnel employed at the school. “Faculty
senate” means a faculty senate created pursuant to section five, article five-a of this
chapter. Decisions for the expenditure of such funds shall be are
made at the school level by the faculty senate in accordance with the
provisions of said section and shall may not be used to supplant
the current expense expenditures of the county. Beginning on September 1, 1994,
and every September thereafter, county boards shall forward to each school for
the use by faculty senates the appropriation specified in this section. Each
school shall be responsible for keeping accurate records of expenditures.
§18-9A-10.
Foundation allowance to improve instructional programs and instructional
technology.
(a) The total allowance to
improve instructional programs shall be and instructional technology
is the sum of the following:
(1) For instructional
improvement, in accordance with county and school electronic strategic
improvement plans required by section five, article two-e of this chapter, an amount equal to ten percent of
the portion of the increase in the local share amount for the next
school year that is due to an increase in assessed values only above any
required allocation pursuant to section six-b
of this article shall be added to the amount of the appropriation for this
purpose for the immediately preceding school year. The sum of these amounts
shall be distributed allocated to the counties as follows:
(A) One hundred fifty
thousand dollars shall be allocated to each county; and
(B) Distribution Allocation
to the counties of the remainder of these funds shall be made proportional to
the average of each county's average
daily attendance for the preceding year and the county's second month net enrollment.
Moneys allocated by provision
of this subdivision shall be used to improve instructional programs
according to the county and school strategic improvement plans required by
section five, article two-e of this
chapter and approved by the state board. Provided, That
notwithstanding any other provision of this code to the contrary, moneys allocated
by provision of this section also may be used in the implementation and
maintenance of the uniform integrated regional computer information system.
Up to twenty-five percent of this allocation for the improvement
of instructional programs may be used
to employ professional educators and service personnel in counties after all
applicable provisions of sections four and five of this article have been fully
utilized the county. Prior to the use of any funds from this
subdivision for personnel costs, the county board must receive authorization
from the state superintendent. The state superintendent shall require the
county board to demonstrate: (1) The need for the allocation; (2) efficiency
and fiscal responsibility in staffing; (3) sharing of services with adjoining
counties and the Regional educational Education
Service Agency for that county in the use of the total local district board
budget; and (4) employment of technology integration specialists to meet the
needs for implementation of the West Virginia Strategic Technology Learning
Plan. County boards shall make application for the use of funds for personnel
for the next fiscal year by May 1 of each year. On or before June 1, the state
superintendent shall review all applications and notify applying county boards
of the approval or disapproval of the use of funds for personnel during the
fiscal year appropriate. The state superintendent shall require the county
board to demonstrate the need for an allocation for personnel based upon the
county's inability to meet the
requirements of state law or state board policy.
The provisions relating
to the use of any funds from this subdivision for personnel costs are subject
to the following: (1) The funds
available for personnel under this subsection subdivision may not
be used to increase the total number of professional noninstructional personnel
in the central office beyond four. and
(2) For the school year beginning July 1, 2013, and thereafter, any funds
available to a county for use for personnel under this subsection above the
amount available for the 2012-2013
school year, only may be used for technology systems specialists until the
state superintendent determines that the county has sufficient technology
systems specialists to serve the needs of the county.
The plan shall be made
available for distribution to the public at the office of each affected county
board; plus
(2) For the purposes of
improving instructional technology, an amount equal to twenty percent of the portion
of the increase in the local share amount for the next school year that
is due to an increase in assessed values only above any required allocation
pursuant to section six-b of this article
shall be added to the amount of the appropriation for this purpose for the
immediately preceding school year. The sum of these amounts shall be distributed
allocated to the counties as follows:
(A) Thirty thousand dollars
shall be allocated to each county; and
(B) Distribution Allocation
to the counties of the remainder of these funds shall be made proportional to
the average of each county's average
daily attendance for the preceding year and the county's second month net enrollment.
Effective July 1, 2014, Moneys allocated by provision of this
subdivision shall be used to improve instructional technology programs
according to the county and school strategic improvement plans board’s
strategic technology learning plan. plus
This allocation for the
improvement of instructional technology programs may also be used for the
employment of technology system specialists essential for the technology
systems of the schools of the county to be fully functional and readily
available when needed by classroom teachers.
The amount of this allocation used for the employment of technology
system specialists shall be included and justified in the county board’s
strategic technology learning plan; plus
(3) One percent of the
state average per pupil state aid multiplied by the number of students enrolled
in dual credit, advanced placement and international baccalaureate courses, as
defined by the state board, distributed to the counties proportionate to
enrollment in these courses in each county; plus
(4) An amount not less than
the amount required to meet debt service requirements on any revenue bonds
issued prior to January 1, 1994, and the debt service requirements on any
revenue bonds issued for the purpose of refunding revenue bonds issued prior to
January 1, 1994, shall be paid by the West Virginia Department of Education
in accordance with the expenditure schedule approved by the state budget office
into the School Building Capital Improvements Fund created by section six,
article nine-d of this chapter and shall
be used solely for the purposes of that article. The School Building Capital
Improvements Fund shall not be utilized to meet the debt services requirement
on any revenue bonds or revenue refunding bonds for which moneys contained
within the School Building Debt Service Fund have been pledged for repayment
pursuant to that section.
(b) Notwithstanding the
restrictions on the use of funds pursuant to subdivisions (1) and (2),
subsection (a) of this section, a county board may:
(1) Utilize up to twenty-five percent of the allocation for the improvement of
instructional programs in any school year for school facility and equipment
repair, maintenance and improvement or replacement and other current expense
priorities and for emergency purposes. The amount of this allocation used for
any of these purposes shall be included and justified in the county and school
strategic improvement plans or amendments thereto; and
(2) Utilize up to fifty
percent of the allocation for improving instructional technology in any school
year for school facility and equipment repair, maintenance and improvement or
replacement and other current expense priorities and for emergency purposes.
The amount of this allocation used for any of these purposes shall be included
and justified in the county board’s strategic technology learning plan or
amendments thereto.
(b) (c) When the school improvement bonds secured
by funds from the School Building Capital Improvements Fund mature, the State
Board of Education shall annually deposit an amount equal to $24 million from
the funds allocated in this section into the School Construction Fund created
pursuant to the provisions of section six, article nine-d of this chapter to continue funding school facility
construction and improvements.
(c) (d) Any project funded by the School Building
Authority shall be in accordance with a comprehensive educational facility plan
which must be approved by the state board and the School Building Authority.
§18-9A-11. Computation of local share; appraisal and assessment of
property; valuations for tax increment financing purposes; computations in
growth counties; public library support.
(a) On the basis of each county’s certificates of valuation as to
all classes of property as determined and published by the assessors pursuant
to section six, article three, chapter eleven of this code for the next ensuing
fiscal year in reliance upon the assessed values annually developed by each
county assessor pursuant to articles one-c and three of said
chapter, the state board shall for each county compute by application of the maximum
levies for general current expense purposes, as defined in section two of this
article, the amount of revenue which the levies would produce if levied upon
one hundred percent of the assessed value of each of the several classes of
property contained in the report or revised report of the value made to it by
the Tax Commissioner as follows:
(1) For each fiscal year
beginning before July 1, 2014, the state board shall first take ninety-five percent of the amount ascertained by applying these
rates to the total assessed public utility valuation in each classification of
property in the county. For each fiscal year beginning after June 30, 2014, the The state board shall first take ninety-six percent of the amount ascertained by applying these rates to
the total assessed public utility valuation in each classification of property
in the county; and
(2) For each fiscal year
beginning before July 1, 2014, the state board shall then apply these rates to
the assessed taxable value of other property in each classification in the
county as determined by the Tax Commissioner and shall deduct therefrom five
percent as an allowance for the usual losses in collections due to discounts,
exonerations, delinquencies and the like. For each fiscal year beginning after
June 30, 2014, the The state board
shall then apply these rates to the assessed taxable value of other property in
each classification in the county as determined by the Tax Commissioner and
shall deduct therefrom four percent as an allowance for the usual losses in
collections due to discounts, exonerations, delinquencies and the like. All of
the amount so determined shall be added to the ninety-five or ninety-six percent as applicable, of public utility
taxes computed as provided in subdivision (1) of this subsection and this total
shall be further reduced by the amount due each county assessor’s office
pursuant to section eight, article one-c, chapter eleven
of this code and this amount shall be the local share of the particular county.
As to any estimations or preliminary computations of local share
required prior to the report to the Legislature by the Tax Commissioner, the
state shall use the most recent projections or estimations that may be available
from the Tax Department for that purpose.
(b) It is the intent of the Legislature that the computation of
local share for public school support continue to be based upon actual real
property values rather than assumed assessed real property values that are
based upon an assessment ratio study, and that the annual amount of local share
for which a county board of education is responsible continue to be computed
without reference to whether the real property assessments in that county were
at least fifty-four percent of market value in the prior year
as indicated by the assessment ratio study. Accordingly, the effective date of
the operation of this section as amended and reenacted during 2014, and the
effective date of the operation of the repeal of section two-a of this article and the operation of the repeal of section five-b, article one-c, chapter eleven of this
code, all as provided under this enactment, are expressly made retrospective to
June 30, 2013.
(c) Whenever in any year a county assessor or a county commission
fails or refuses to comply with this section in setting the valuations of
property for assessment purposes in any class or classes of property in the
county, the State Tax Commissioner shall review the valuations for assessment
purposes made by the county assessor and the county commission and shall direct
the county assessor and the county commission to make corrections in the
valuations as necessary so that they comply with the requirements of chapter
eleven of this code and this section and the Tax Commissioner may enter the
county and fix the assessments at the required ratios. Refusal of the assessor
or the county commission to make the corrections constitutes grounds for
removal from office.
(d) For the purposes of any computation made in accordance with
this section, in any taxing unit in which tax increment financing is in effect
pursuant to article eleven-b, chapter seven of this
code, the assessed value of a related private project shall be the base-assessed value as defined in section two of said article.
(e) For purposes of any computation made in accordance with this
section, in any county where the county board of education has adopted a
resolution choosing to use the Growth County School Facilities Act set forth in
section six-f, article eight, chapter eleven of this code,
estimated school board revenues generated from application of the regular
school board levy rate to new property values, as that term is designated in
said section, may not be considered local share funds and shall be subtracted
before the computations in subdivisions (1) and (2), subsection (a) of this
section are made.
(f) The Legislature finds that public school systems throughout
the state provide support in varying degrees to public libraries through a variety
of means including budgeted allocations, excess levy funds and portions of
their regular school board levies. A number of public libraries are situated on
the campuses of public schools and several are within public school buildings
serving both the students and public patrons. To the extent that public schools
recognize and choose to avail the resources of public libraries toward
developing within their students such legally recognized elements of a thorough
and efficient education as literacy, interests in literature, knowledge of
government and the world around them and preparation for advanced academic
training, work and citizenship, public libraries serve a legitimate school
purpose and may do so economically. Therefore, county boards are encouraged to
support public libraries within their counties.
§18-9A-25.
Effective date of changes during 2017 regular session of the
Legislature.
The amendments to sections two, four, five, six-a, seven, nine, ten
and eleven of this article during the 2017 regular session of the Legislature
shall be effective for the calculations and distribution of state aid for the
2018 fiscal year and thereafter; and the provisions in place before those
amendments are only effective for the calculations and distribution of state
aid prior to the 2018 fiscal year.