SB 1663 Summary

• Establishes tuition payment requirements for high school pupils from common school districts not within a high school district, including debt service calculations for former high school district bonded indebtedness.

• Creates new section 15-951 to separately calculate revenue control limit, district support level, and student count for common school districts not within a high school district, excluding pupils admitted to other districts.

• Limits debt service portion of tuition for high school pupils to $150-$200 per student based on number of tuition pupils, or actual costs if over 1,000 pupils are served.

• Allows unified school districts to charge tuition to remaining common school districts for high school pupils, with debt service amounts calculated based on prior year assessed valuations.

• Repeals section 15-971 and modifies property tax levy provisions in section 15-992 to remove the separate tax levy for common school districts not within a high school district (effective 2024 tax year through December 31, 2026).