SB0585 Summary

• Amends the Counties Code to include "water" as an eligible purpose for school facility occupation taxes, allowing counties to impose sales taxes on tangible personal property for water system improvements related to potable water quality or fire protection systems.

• Modifies the School Code to authorize school districts to levy taxes or issue bonds for water system alterations, reconstruction, or extension from semi-private or private water systems to public water systems, subject to a public hearing requirement.

• Expands the definition of "school facility purposes" to explicitly include water-related improvements alongside existing fire prevention, safety, energy conservation, disabled accessibility, and school security purposes.

• Clarifies that school boards may use bond proceeds and interest earnings from water improvement projects consistent with existing provisions for other fire prevention and safety projects, including transfers to operations and maintenance funds.

• Requires school districts to conduct a public hearing with published notice at least 7 days prior to the hearing before proceeding with water system improvements under this authority.