business personal property; exemption.
What changed between versions
School district unification now requires a public vote and pamphlet distribution at least 90 days before the governing boards vote, replacing the previous automatic effective date.
New provisions require unified school districts to maintain teacher base compensation and years of employment from prior districts during the first year of operation.
Budget override limits for small school districts are recalculated using specific formulas based on student counts and support level weights, with maximum periods capped at five years for certain overrides.
Tax exemptions for prime contracting now include additional deductions for environmental technology facilities, mixed waste processing facilities, and development fees, with updated definitions for landscaping and design services.
New definitions clarify 'construction phase services' and 'design phase services' for prime contracting, separating them from taxable construction activities.
Budget override elections for capital improvements must be held on the first Tuesday after the first Monday in November, with specific ballot language requirements and legislative council review processes.