§ 5-235. Local share of major education aid
West's Annotated Code of MarylandEducationEffective: June 1, 2022
Effective: June 1, 2022
MD Code, Education, § 5-235
Formerly cited as MD EDUC § 5-202(d)
§ 5-235. Local share of major education aid
(a)(1)(i) Subject to subsection (o) of this section and beginning in fiscal year 2023, the county governing body shall levy and appropriate an annual tax sufficient to provide an amount of revenue for elementary and secondary public education purposes equal to the local share of major education aid as adjusted under § 5-239 of this subtitle.
(ii) For the purposes of calculating the local share of major education aid and regardless of the source of the funds, all funds that a county board, including the Baltimore City Board of School Commissioners, is authorized to expend for schools may be considered as levied by the county council, board of county commissioners, or the Mayor and City Council of Baltimore except for:
(2) Subject to subsection (o) of this section and except as provided in subsection (a-1) of this section, the county governing body shall appropriate local funds to the school operating budget in an amount no less than the product of the county's enrollment count for the current fiscal year and the local appropriation on a per pupil basis for the prior fiscal year using enrollment count.
(a-1) For fiscal year 2023, the county governing body shall appropriate to the school operating budget the greater of:
(b)(1) Except as provided in paragraph (2) of this subsection and subsection (c) of this section, for purposes of this section, the local appropriation on a per pupil basis for the prior fiscal year for a county is derived by dividing the county's highest local appropriation to its school operating budget for the prior fiscal year by the county's enrollment count for the prior fiscal year. For example, the calculation of the foundation aid for fiscal year 2003 shall be based on the highest local appropriation for the school operating budget for a county for fiscal year 2002. Program shifts between a county operating budget and a county school operating budget may not be used to artificially satisfy the requirements of this paragraph.
(c)(1) For purposes of this subsection, the calculation of the county's highest local appropriation to its school operating budget for the prior fiscal year shall exclude:
(2) For purposes of the adjustment required under subsection (a)(2)(ii) of this section, a county that dedicates to public school construction any additional State funds received from recurring retiree health costs shifted to the county board may exclude those retiree health costs from the highest local appropriation on a per pupil basis.
(d) The county board must present satisfactory evidence to the county government that any appropriation under subsection (c)(1) of this section is used only for the purpose designated by the county government in its request for approval.
(e) Any appropriation that is not excluded under subsection (c)(1) of this section as a qualifying nonrecurring cost shall be included in calculating the county's highest local appropriation to its school operating budget.
(f) Qualifying nonrecurring costs, as defined in regulations adopted by the State Board, shall include but are not limited to:
(g)(1) Subject to paragraph (2) of this subsection, if a county's ability to fund the maintenance of effort requirement in subsection (a) of this section is impeded, the county shall apply under subsection (h) of this section to the State Board for a waiver.
(h)(1) The maintenance of effort requirement in subsection (a) of this section does not apply to a county if the county requests and is granted a waiver from the requirement by the State Board based on:
(7) Except as provided in subsections (i) and (j) of this section, if a county is granted a waiver from the provisions of this section by either the State Board or the General Assembly for any fiscal year, the minimum appropriation of local funds required under this section for the next fiscal year shall be calculated based on the per pupil local appropriation for the prior fiscal year in which the county met the maintenance of effort requirement under subsection (a) of this section.
(i)(1) This subsection applies to a county that requests a waiver under subsection (h)(1)(ii) of this section.
(j)(1) In this subsection the following terms have the meanings indicated.
(6)(i) If the State Board grants a rebasing waiver under this subsection, the minimum appropriation of local funds required under this section for the next fiscal year shall be calculated based on the per pupil local appropriation for the current fiscal year approved by the State Board under this subsection.
(ii) If the State Board grants a rebasing waiver to be implemented over a multiyear period, which may not exceed 3 years, in each year the minimum appropriation of local funds required under this section for the next fiscal year shall be calculated based on the per pupil local appropriation for the current fiscal year approved by the State Board under this subsection.
(7) If the State Board does not grant a waiver under this subsection, the minimum appropriation of local funds required under this section for the next fiscal year shall be calculated based on the per pupil local appropriation for the prior fiscal year in which the county met the maintenance of effort requirement under subsection (a) of this section.
(k)(1) This subsection applies to a county that requests a waiver under subsection (h)(1)(iv) of this section.
(l) In making the calculations required under this section, the Department shall consult with the Department of Budget and Management and the Department of Legislative Services.
(m)(1) A county shall submit to the Superintendent the county's approved budget no later than 7 days after approval of the budget or June 30, whichever is earlier.
(n) On or before December 31 of each year the Department shall report to the Governor and, in accordance with § 2-1257 of the State Government Article, the General Assembly, on all waiver requests, maintenance of effort calculations made by the Department and the county, the Department's decisions regarding waiver requests, the Department's certification of whether a county has met the requirement, and any other information relating to a county's request for a waiver and the Department's maintenance of effort decisions.
(o)(1) If the Superintendent finds that a county is not complying with the provisions of subsection (a) of this section, the Superintendent shall notify the county of such noncompliance.
(3)(i) Within 15 days of receipt of certification of noncompliance by the Superintendent or the State Board and subject to subparagraph (ii) of this paragraph, the Comptroller shall, under § 2-608 of the Tax--General Article, withhold income tax revenue from the county so that the total amount withheld is equal to the amount by which a county failed to meet the requirements in subsection (a) of this section.
Credits
Renumbered from Education § 5-202(d) and amended by Acts 2021, c. 36, § 3, eff. March 14, 2021. Amended by Acts 2021, c. 55, § 1, eff. April 9, 2021; Acts 2022, c. 33, § 1, eff. June 1, 2022.
MD Code, Education, § 5-235, MD EDUC § 5-235
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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