Section 388.1656 - Definitions; reimbursement to intermediate districts levying millage for special education; limitation; distribution plan; computation; payments(1) For the purposes of this section: (a) "Membership" means for a particular fiscal year the total membership of the intermediate district and the districts constituent to the intermediate district, except that if a district has elected not to come under part 30 of the revised school code, MCL 380.1711 to 380.1741, membership of the district is not included in the membership of the intermediate district.(b) "Millage levied" means the millage levied for special education under part 30 of the revised school code, MCL 380.1711 to 380.1741, including a levy for debt service obligations.(c) "Taxable value" means the total taxable value of the districts constituent to an intermediate district, except that if a district has elected not to come under part 30 of the revised school code, MCL 380.1711 to 380.1741, taxable value of the district is not included in the taxable value of the intermediate district.(2) From the allocation under section 51a(1), there is allocated an amount not to exceed $40,008,100.00 for 2023-2024 and $40,008,100.00 for 2024-2025 to reimburse intermediate districts levying millages for special education under part 30 of the revised school code, MCL 380.1711 to 380.1741. The purpose, use, and expenditure of the reimbursement are limited as if the funds were generated by these millages and governed by the intermediate district plan adopted under article 3 of the revised school code, MCL 380.1701 to 380.1761. As a condition of receiving funds under this section, an intermediate district distributing any portion of special education millage funds to its constituent districts must submit for departmental approval and implement a distribution plan.(3) Except as otherwise provided in this subsection, reimbursement for those millages levied in 2022-2023 is made in 2023-2024 at an amount per 2022-2023 membership pupil computed by subtracting from $241,300.00 the 2022-2023 taxable value behind each membership pupil and multiplying the resulting difference by the 2022-2023 millage levied, and then subtracting from that amount the 2022-2023 local community stabilization share revenue for special education purposes and 2022-2023 tax increment revenues captured by a brownfield redevelopment authority created under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2670, behind each membership pupil for reimbursement of personal property exemption loss under the local community stabilization authority act, 2014 PA 86, MCL 123.1341 to 123.1362, and reimbursements paid under section 26d for tax increment revenues captured by a brownfield redevelopment authority under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2670. For the purposes of the calculation described in the previous sentence only, for an intermediate district receiving funds under this section and section 62, reimbursements paid under section 26d must be multiplied by the ratio of special education millage levied, as defined in this section, and the sum of special education millage levied and vocational-technical education millage levied, as defined in section 62. Reimbursement in 2023-2024 for an intermediate district whose 2017-2018 allocation was affected by the operation of subsection (5) is an amount equal to 102.5% of the 2017-2018 allocation to that intermediate district.(4) Except as otherwise provided in this subsection, reimbursement for those millages levied in 2023-2024 is made in 2024-2025 at an amount per 2023-2024 membership pupil computed by subtracting from $260,200.00 the 2023-2024 taxable value behind each membership pupil and multiplying the resulting difference by the 2023-2024 millage levied, and then subtracting from that amount the 2023-2024 local community stabilization share revenue for special education purposes and 2023-2024 tax increment revenues captured by a brownfield redevelopment authority created under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2670, behind each membership pupil for reimbursement of personal property exemption loss under the local community stabilization authority act, 2014 PA 86, MCL 123.1341 to 123.1362, and reimbursements paid under section 26d for tax increment revenues captured by a brownfield redevelopment authority under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2670. For the purposes of the calculation described in the previous sentence only, for an intermediate district receiving funds under this section and section 62, reimbursements paid under section 26d must be multiplied by the ratio of special education millage levied, as defined in this section, and the sum of special education millage levied and vocational-technical education millage levied, as defined in section 62. Reimbursement in 2024-2025 for an intermediate district whose 2017-2018 allocation was affected by the operation of subsection (5) is an amount equal to 102.5% of the 2017-2018 allocation to that intermediate district.(5) The department shall ensure that the amount paid to a single intermediate district under subsection (2) does not exceed 62.9% of the total amount allocated under subsection (2).(6) The department shall ensure that the amount paid to a single intermediate district under subsection (2) is not less than 75% of the amount allocated to the intermediate district under subsection (2) for the immediately preceding fiscal year.(7) From the allocation under section 51a(1), there is allocated an amount not to exceed $34,200,000.00 for 2023-2024 and 2024-2025 to provide payments to intermediate districts levying millages for special education under part 30 of the revised school code, MCL 380.1711 to 380.1741. The purpose, use, and expenditure of the payments under this subsection are limited as if the funds were generated by these millages and governed by the intermediate district plan adopted under article 3 of the revised school code, MCL 380.1701 to 380.1761. The department shall provide a payment under this subsection to each intermediate district described in this subsection as follows:(a) For 2023-2024 and 2024-2025, except as otherwise provided in this subsection, for an intermediate district with a 3-year average special education millage revenue per pupil in the immediately preceding fiscal year that is less than $251.00 and that is levying at least 46.2% but less than 60.0% of its maximum millage rate allowed under section 1724a of the revised school code, MCL 380.1724a, an amount computed by subtracting from $251.00 the 3-year average special education millage revenue per pupil in the immediately preceding fiscal year and, only if the millage levied by the intermediate district is less than 1, multiplying that amount by the number of mills levied divided by 1, and then multiplying that amount by the 3-year average membership in the immediately preceding fiscal year, and then subtracting from that amount the amount allocated under subsection (2) for the current fiscal year. If the calculation under this subdivision results in an amount below zero, there is no payment under this subdivision.(b) For 2023-2024 and 2024-2025, except as otherwise provided in this subsection, for an intermediate district with a 3-year average special education millage revenue per pupil in the immediately preceding fiscal year that is less than $296.00 and that is levying at least 60.0% of its maximum millage rate allowed under section 1724a of the revised school code, MCL 380.1724a, an amount computed by subtracting from $296.00 the 3-year average special education millage revenue per pupil in the immediately preceding fiscal year, and, only if the millage levied by the intermediate district is less than 1, multiplying that amount by the number of mills levied divided by 1, and then multiplying that amount by the 3-year average membership in the immediately preceding fiscal year, and then subtracting from that amount the amount allocated under subsection (2) for the current fiscal year. If the calculation under this subdivision results in an amount below zero, there is no payment under this subdivision.(8) After making allocations to eligible intermediate districts under subsections (3), (4), and (7), if funds remain unallocated from the allocations under subsections (2) and (7), the department must allocate remaining funds to intermediate districts proportional to the amounts allocated to intermediate districts under subsections (3) and (4).(9) As used in subsection (7):(a) "3-year average membership" means the 3-year average pupil membership for each of the 3 most recent fiscal years.(b) "3-year average special education millage revenue per pupil" means the 3-year average taxable value per mill levied behind each membership pupil for each of the 3 most recent fiscal years multiplied by the millage levied in the most recent fiscal year.Amended by 2024, Act 120,s 79, eff. 7/23/2024.Amended by 2023, Act 103,s 104, eff. 7/21/2023.Amended by 2022, Act 212,s 4, eff. 10/12/2022.Amended by 2022, Act 144,s 84, eff. 7/14/2022.Amended by 2021, Act 48,s 73, eff. 7/13/2021.Amended by 2020, Act 165,s 61, eff. 9/30/2020.Amended by 2019, Act 58,s 55, eff. 9/30/2019.Amended by 2018, Act 265,s 56, eff. 6/28/2018.Amended by 2017, Act 108,s 57, eff. 7/14/2017.Amended by 2016, Act 249,s 59, eff. 6/27/2016.Amended by 2015, Act 85,s 51, eff. 10/1/2015.Amended by 2014, Act 196,s 52, eff. 10/1/2014.Amended by 2013, Act 60,s 47, eff. 10/1/2013.Amended by 2012, Act 201,s 45, eff. 10/1/2012.Amended by 2011, Act 62,s 38, eff. 10/1/2011.Amended by 2010, Act 217,s 7, eff. 12/3/2010.Amended by 2010, Act 110,s 42 , eff. 7/8/2010.Amended by 2009, Act 121,s 43 , eff. 10/19/2009.Amended by 2008, Act 268,s 50 , eff. 10/1/2008.Amended by 2008, Act 112,s 10 , eff. 4/29/2008.Amended by 2007, Act 137,s 47 , eff. 11/8/2007.Amended by 2006, Act 342, s 50, eff. 8/15/2006.Amended by 2005, Act 155, s 42, eff. 10/1/2005.Amended by 2004, Act 351, s 38, eff. 10/1/2004.Amended by 2003, Act 158, s 37, eff. 10/1/2003.1979, Act 94, Eff. 10/1/1979 ;--Am. 1980, Act 320, Imd. Eff. 12/10/1980 ;--Am. 1981, Act 36, Eff. 10/1/1981 ;--Am. 1982, Act 276, Imd. Eff. 10/5/1982 ;--Am. 1983, Act 169, Eff. 10/1/1983 ;--Am. 1984, Act 239, Eff. 10/1/1984 ;--Am. 1985, Act 110, Eff. 10/1/1985 ;--Am. 1986, Act 212, Eff. 10/1/1986 ;--Am. 1987, Act 128, Eff. 10/1/1987 ;--Am. 1988, Act 318, Eff. 10/1/1988 ;--Am. 1989, Act 197, Eff. 10/1/1989 ;--Am. 1990, Act 207, Eff. 10/1/1990 ;--Am. 1991, Act 118, Imd. Eff. 10/11/1991 ;--Am. 1992, Act 148, Eff. 10/1/1992 ;--Am. 1993, Act 175, Eff. 10/1/1993 ;--Am. 1993, Act 336, Eff. 10/1/1994 ;--Am. 1995, Act 130, Eff. 10/1/1995 ;--Am. 1996, Act 300, Eff. 10/1/1996 ;--Am. 1997, Act 93, Eff. 10/1/1997 ;--Am. 1997, Act 142, Imd. Eff. 11/19/1997 ;--Am. 1998, Act 339, Imd. Eff. 10/13/1998 ;--Am. 1999, Act 119, Imd. Eff. 7/20/1999 ;--Am. 2000, Act 297, Imd. Eff. 7/26/2000 ;--Am. 2001, Act 121, Imd. Eff. 9/28/2001 ;--Am. 2002, Act 191, Imd. Eff. 4/26/2002 ;--Am. 2002, Act 521, Imd. Eff. 7/25/2002.