New Jersey § 18a:7f-45

§ 18a:7f-45.

As used in this act 1 and P.L.1996, c. 138 , unless the context clearly requires a different meaning: “ At-risk pupils ” means those resident pupils from households with a household income at or below

the most recent federal poverty guidelines available on October 15 of the prebudget

year multiplied by 1.85; “ Base per pupil amount ” means the cost per elementary pupil of delivering the core curriculum content standards

and extracurricular and cocurricular activities necessary for a thorough and efficient

education; “ Bilingual education pupil ” means a resident pupil enrolled in a program of bilingual education or in an English

as a second language program approved by the State Board of Education; “ Budgeted local share ” means the district's local tax levy contained in the budget certified for taxation

purposes; “ Capital outlay ” means capital outlay as defined in GAAP; “ Combination pupil ” means a resident pupil who is both an at-risk pupil and a bilingual education pupil; “ Commissioner ” means the Commissioner of Education; “ Concentration of at-risk pupils ” shall be based on prebudget year pupil data and means, for a school district or

a county vocational school district, the number of at-risk pupils among those counted

in resident enrollment, divided by resident enrollment; “ County special services school district ” means any entity established pursuant to article 8 of chapter 46 of Title 18A of

the New Jersey Statutes; 2 “ County vocational school district ” means any entity established pursuant to article 3 of chapter 54 of Title 18A of

the New Jersey Statutes; 3 “ CPI ” means the increase, expressed as a decimal, in the average annualized consumer price

index for the New York City and Philadelphia areas in the fiscal year preceding the

prebudget year relative to the previous fiscal year as reported by the United States

Department of Labor; “ Debt service ” means payments of principal and interest upon school bonds and other obligations

issued to finance the purchase or construction of school facilities, additions to

school facilities, or the reconstruction, remodeling, alteration, modernization, renovation

or repair of school facilities, including furnishings, equipment, architect fees,

and the costs of issuance of such obligations and shall include payments of principal

and interest upon bonds heretofore issued to fund or refund such obligations, and

upon municipal bonds and other obligations which the commissioner approves as having

been issued for such purposes; “ District income ” means the aggregate income of the residents of the taxing district or taxing districts,

based upon data provided by the Division of Taxation in the New Jersey Department

of the Treasury and contained on the New Jersey State Income Tax forms for the calendar

year ending two years prior to the prebudget year. The commissioner may supplement data contained on the State Income Tax forms with

data available from other State or federal agencies in order to better correlate the

data to that collected on the federal census. With respect to regional districts and their constituent districts, however, the

district income as described above shall be allocated among the regional and constituent

districts in proportion to the number of pupils resident in each of them; “ Equalized valuation ” means the equalized valuation of the taxing district or taxing districts, as certified

by the Director of the Division of Taxation on October 1, or subsequently revised

by the tax court by January 15, of the prebudget year. With respect to regional districts and their constituent districts, however, the

equalized valuations as described above shall be allocated among the regional and

constituent districts in proportion to the number of pupils resident in each of them. In the event that the equalized table certified by the director shall be revised

by the tax court after January 15 of the prebudget year, the revised valuations shall

be used in the recomputation of aid for an individual school district filing an appeal,

but shall have no effect upon the calculation of the property value rate, Statewide

average equalized school tax rate, or Statewide equalized total tax rate; “ Full-day preschool ” means a preschool day consisting of a six-hour comprehensive educational program

in accordance with the district's kindergarten through grade 12 school calendar; “ GAAP ” means the generally accepted accounting principles established by the Governmental

Accounting Standards Board as prescribed by the State board pursuant to N.J.S.18A:4-14 ; “ General special education services pupil ” means a pupil receiving specific services pursuant to chapter 46 of Title 18A of

the New Jersey Statutes; 4 “ Geographic cost adjustment ” means an adjustment that reflects county differences in the cost of providing educational

services that are outside the control of the district; “ Household income ” means income as defined in 7 CFR ss.245.2 and 245.6 or any subsequent superseding

federal law or regulation; “ Net budget ” means the sum of the district's general fund tax levy, State aid received pursuant

to the provisions of this act other than preschool education aid, miscellaneous revenue

estimated pursuant to GAAP, and designated general fund balance; “ Prebudget year ” means the school fiscal year preceding the year in which the school budget is implemented; “ Nonpreschool ECPA ” means the amount of early childhood program aid, excluding prior year carry-forward

amounts, included in a district's 2007-2008 school year budget certified for taxes

that was allocated to grades K through 3; “ Report ” means the Educational Adequacy Report issued by the commissioner pursuant to section

4 of this act; 5 “ Resident enrollment ” means the number of pupils other than preschool pupils, post-graduate pupils, and

post-secondary vocational pupils who, on the last school day prior to October 16 of

the current school year, are residents of the district and are enrolled in: (1) the

public schools of the district, excluding evening schools, (2) another school district,

other than a county vocational school district in the same county on a full-time basis,

or a State college demonstration school or private school to which the district of

residence pays tuition, or (3) a State facility in which they are placed by the district;

or are residents of the district and are: (1) receiving home instruction, or (2)

in a shared-time vocational program and are regularly attending a school in the district

and a county vocational school district. In addition, resident enrollment shall include the number of pupils who, on the

last school day prior to October 16 of the prebudget year, are residents of the district

and in a State facility in which they were placed by the State. Pupils in a shared-time vocational program shall be counted on an equated full-time

basis in accordance with procedures to be established by the commissioner. Resident enrollment shall include regardless of nonresidence, the enrolled children

of teaching staff members of the school district or county vocational school district

who are permitted, by contract or local district policy, to enroll their children

in the educational program of the school district or county vocational school district

without payment of tuition. Disabled children between three and five years of age and receiving programs and

services pursuant to N.J.S.18A:46-6 shall be included in the resident enrollment of the district; “ School district ” means any local or regional school district established pursuant to chapter 8 or

chapter 13 of Title 18A of the New Jersey Statutes; 6 “ State facility ” means a State developmental center, a State Division of Youth and Family Services'

residential center, a State residential mental health center, a Department of Children

and Families Regional Day School, a State training school/secure care facility, a

State juvenile community program, a juvenile detention center or a boot camp under

the supervisional authority of the Juvenile Justice Commission pursuant to P.L.1995, c. 284 ( C.52:17B-169 et seq. ), or an institution operated by or under contract with the Department of Corrections,

Children and Families or Human Services, or the Juvenile Justice Commission; “ Statewide equalized school tax rate ” means the amount calculated by dividing the general fund tax levy for all school

districts, which excludes county vocational school districts and county special services

school districts as defined pursuant to this section, in the State for the prebudget

year by the equalized valuations certified in the year prior to the prebudget year

of all taxing districts in the State except taxing districts for which there are not

school tax levies ; “ Tax levy growth limitation ” means the permitted annual increase in the adjusted tax levy for a school district

as calculated pursuant to sections 3 and 4 of P.L.2007, c. 62 ( C.18A:7F-38 and 18A:7F-39 ) . 1

L.2007, c. 260 (N.J.S.A. § 18A:7F-43 et al.). 2

N.J.S.A. § 18A:46-29 et seq. 3

N.J.S.A. § 18A:54-11 et seq. 4

N.J.S.A. § 18A:46-1 et seq. 5

N.J.S.A. § 18A:74F-46 6

N.J.S.A. §§ 18A:8-1 et seq. and 18A:13-1 et seq., respectively.