2015 Cheat Sheet

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Bill Details: SB 97: PROPERTY TAX EQUALIZATION AMENDMENTS

Link to Bill Text

Sponsor: Aaron Osmond, Co-Sponsor:

Bill Summary:

This bill makes changes related to school property taxes and funding.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ creates the Minimum Basic Growth Account;
14 ▸ amends the calculation of the school minimum basic tax rate;
15 ▸ requires a certain amount of revenue collected from the minimum basic tax rate to
16 be deposited into the Minimum Basic Growth Account;
17 ▸ distributes money deposited into the Minimum Basic Growth Account to fund the
18 state’s portion of the voted levy guarantee, the Capital Outlay Foundation Program,
19 and the Capital Outlay Enrollment Growth Program; and
20 ▸ makes technical changes.

Reviewer Name: Jennifer Huefner, Rating: Oppose

Reviewer Comments:

Property tax equalization seems like wealth redistribution.  We should not support any kind of wealth redistribution as it is a socialist principle.  There are a lot of creative ways to fund our schools without resorting to this.

Retrospective operation is another negative aspect of this proposed law.

Section 7. Retrospective operation.

757          This bill has retrospective operation to January 1, 2015.

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