DE HB213

Allows school boards to increase local tax rates every two years by the higher of either the CPI-W percentage change or 3% without requiring a referendum or election.

Permits school boards to request tax increases above the automatic allowances, but such requests require voter approval through referendum.

Authorizes a one-time tax rate increase beginning in tax year 2018 to ensure school districts maintain an ending balance equal to one month of local payroll as of October 15.

Requires that local expenditure growth shall not exceed 3.5% for a minimum of two fiscal years when a school board elects a one-time rate increase under this provision.

Exempts tax levies for major capital improvements and tuition programs from the automatic increase provisions and requires any tax decrease to trigger state funding adjustments rather than reductions in subsequent tax years.