Relating to violations of school instructional time requirements for the school year beginning July 1, 2020, by restricting the collection of or providing for the refund of certain taxes, and including effective date and retroactive applicability provisions

This bill relates to violations of school instructional time requirements for the school year beginning July 1, 2020, by restricting the collection of or providing for the refund of certain taxes.10; and the proclamations of a public health disaster emergency issued by the governor related to COVID-19. In lieu of reductions required by the bill, the school district may elect to refund the proportionate amount of reduced taxes to each property-tax payer in the district. Additionally, if necessary to effectuate the reductions required under the bill, the department of management shall adjust the amount of property taxes levied by the school district for the fiscal year beginning July 1, 2021. The bill provides for prorated reductions for schools approved to maintain a year-round school calendar.10; and the proclamations of a public health disaster emergency issued by the governor related to COVID-19. In lieu of reductions in the amount levied, the school district may elect to refund the proportionate amount of reduced taxes to each property-tax payer in the district. If necessary to effectuate the reductions required under the bill, the department of management shall adjust the amount of property taxes levied by the school district for the fiscal year beginning July 1, 2021. The bill provides for prorated reductions for schools approved to maintain a year-round school calendar.10; and the proclamations of a public health disaster emergency issued by the governor related to COVID-19. The amount of the reductions under the bill shall be allocated and paid on a per pupil basis to those school districts for which a reduction was not imposed. If necessary to effectuate the reductions, the department of revenue shall adjust the amount of revenue received by a school district from the SAVE fund for the fiscal year beginning July 1, 2021, and allocate the reductions to those school districts for which a reduction was not imposed. The bill provides for prorated reductions for schools approved to maintain a year-round school calendar. The bill takes effect upon enactment and applies retroactively to July 1, 2020, for the school year beginning on that date.