HB 2173 Summary

• Amends section 15-971 to clarify how equalization assistance payments are calculated for school districts based on revenue control limits and district support levels.

• Repeals a conflicting version of section 15-971 from Laws 2022, chapter 285, section 9, maintaining only the version from Laws 2022, chapter 317, section 13.

• Modifies section 15-992 to change how counties levy additional taxes in school districts ineligible for equalization assistance and revises calculations for common school districts not within high school districts.

• Changes tax levy calculations in section 42-17151 to reference "$100" instead of "one hundred dollars" and excludes certain tax rates from school district primary property tax rate limitations.

• Allows the Department of Education to use alternative data sources for fiscal years 2024-2025 and 2025-2026 when providing required information to county boards of supervisors, with retroactive applicability to June 30, 2023.