Chapter 72, SCHOOLS

72-4347. Same; purpose of registration requirement. The purpose of this act is solely to make available to a school district, an accredited nonpublic school, or a private elementary or secondary school to which a pupil transfers, the name and location of the private elementary or…

72-4348. School districts not required to provide certain persons educational services in regular school setting; alternative placement to be offered. (a) A school district shall not be required to provide any person who has attained 19 years of age and who is not currently enrol…

72-4351. Citation of act. The provisions of K.S.A. 72-4351 through 72-4357, and amendments thereto, shall be known and may be cited as the tax credit for low income students scholarship program act. History: L. 2014, ch. 93, § 55; May 1. Source or Prior Law: 72-99a01. Law Review …

72-4352. Definitions. As used in the tax credit for low income students scholarship program act: (a) "Contributions" means monetary gifts or donations and in-kind contributions, gifts or donations that have an established market value. (b) "Department" means the Kansas department…

72-4353. Tax credit for low income students scholarship program; receipt for contributions; verification of scholarship eligibility. (a) There is hereby established the tax credit for low income students scholarship program. The program shall provide eligible students with an opp…

72-4354. Scholarship granting organization; eligibility; disbursement of scholarship funds; annual reports. (a) To be eligible to participate in the program, a scholarship granting organization shall comply with the following: (1) The scholarship granting organization shall notif…

72-4355. Annual report by state board of education. On or before the first day of the legislative session in 2015, and each year thereafter, the state board shall prepare and submit a report to the legislature on the program. Annual reports shall include information reported to t…

72-4356. Certification of substantial compliance. (a) (1) To qualify for the tax credit allowed by this act, the scholarship granting organization shall apply each tax year to the state board for a certification that the scholarship granting organization is in substantial complia…

72-4357. Tax credit for contributions to scholarship granting organization; limitations on amount of credits; carry over of unused credits. (a) (1) There shall be allowed a credit against the corporate income tax liability imposed upon a taxpayer pursuant to the Kansas income tax…

72-5129. State school fund and annual state school fund abolished; moneys credited to state general fund. The state school fund and the annual state school fund are hereby abolished. Whenever in the statutes of this state there is provision for moneys to be deposited in, credited…

72-5130. Mineral production education fund. (a) There is hereby established in the state treasury the mineral production education fund which shall be administered by the department of education. On and after July 1, 2016, all moneys that are to be credited to the mineral product…

72-5131. Citation of act. K.S.A. 72-5131 et seq., and amendments thereto, shall be known and may be cited as the Kansas school equity and enhancement act. History: L. 2017, ch. 95, § 3; L. 2019, ch. 19, § 9; L. 2021, ch. 114, § 17; July 1. CASE ANNOTATIONS 1. Underfunding of spec…

72-5132. Definitions. As used in the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto: (a) "Adjusted enrollment" means the enrollment of a school district, excluding the remote enrollment determined pursuant to K.S.A. 2025 Supp. 72-5180, an…

72-5133. Same; state school district finance fund. (a) The state school district finance fund, established by K.S.A. 1991 Supp. 72-7081, prior to its repeal, is hereby continued in existence and shall consist of: (1) All moneys credited to such fund under K.S.A. 2017 Supp. 72-646…

72-5133a. Transfers to state school district finance fund from state general fund. On August 15, 2024, and each August 15 thereafter, the director of the budget, in consultation with the director of property valuation, shall certify to the director of accounts and reports if the …

72-5134. Same; determination of state foundation aid. In each school year, the state board shall determine the amount of state foundation aid for each school district for such school year. The state board shall determine the amount of the school district's local foundation aid fo…

72-5135. Distribution of state foundation aid. (a) The distribution of state foundation aid under this act shall be made in accordance with appropriation acts each year as provided in this section. (b) (1) In the months of July through May of each school year, the state board sha…

72-5136. Same; overpayments; underpayments. In the event any school district is paid more than it is entitled to receive under any distribution made under this act or under any statute repealed by this act, the state board shall notify the school district of the amount of such ov…

72-5137. Certification of enrollment and budget. On or before October 10 of each school year, the clerk or superintendent of each school district shall certify under oath to the state board a report showing the total enrollment of the school district by grades maintained in the s…

72-5138. Same; enrollment adjustments due to decreases resulting from disasters. (a) If the state board determines that the enrollment of a school district in the preceding school year decreased from the enrollment in the second preceding school year and that a disaster contribut…

72-5139. Same; enrollment adjustment for military students. (a) Each school year, the state board shall: (1) Determine the number of students enrolled in each school district on September 20; and (2) determine the number of military students enrolled in each school district on Fe…

72-5140. Same; revisions due to new school districts or boundary changes. Whenever a new school district has been established or the boundaries of a school district have been changed, the state board shall make appropriate revisions concerning the affected school districts as may…

72-5141. Same; school district formed by consolidation or disorganization, determination of total foundation aid. (a) (1) For the purposes of this act, the total foundation aid for any school district formed by consolidation in accordance with the statutory provisions contained i…

72-5142. School district ad valorem tax levy; purposes; rate; disposition of proceeds. (a) The board of education of each school district shall levy an ad valorem tax upon the taxable tangible property of the school district in the school years specified in subsection (b) for the…

72-5143. Local option budget; authority to adopt; limitations; supplemental general fund. (a) In each school year, the board of education of a school district shall adopt, by resolution, a local option budget equal to 15% of the school district's total foundation aid. (b) If the …

72-5144. Same; alternative calculation of local option budget. (a) (1) Subject to the provisions of subsection (e), the provisions of this subsection shall apply in any school year in which the amount of BASE aid is $4,490 or less. (2) The board of education of a school district …

72-5145. Same; determination of supplemental state aid; distribution. (a) In each school year, each school district that has adopted a local option budget is eligible to receive supplemental state aid. Except as provided by K.S.A. 72-5146, and amendments thereto, supplemental sta…

72-5146. Same; determination of supplemental state aid for school districts formed by consolidation or attachment of territory. (a) (1) For the purposes of determining the amount of supplemental state aid, the state board shall determine the ranking of each of the former school d…

72-5147. Same; ad valorem tax levy authorized for local option budget; disposition of proceeds. (a) In each school year, the board of each school district that has adopted a local option budget may levy an ad valorem tax on the taxable tangible property of the school district for…

72-5148. Same; transportation weighting. (a) (1) The transportation weighting of each school district shall be determined by the state board as follows: (A) Divide the BASE aid amount for the current school year by the BASE aid amount for school year 2018-2019*; (B) multiply the …

72-5149. Low enrollment weighting; high enrollment weighting. (a) Except as provided in subsection (c), the low enrollment weighting of each school district shall be determined by the state board as follows: (1) For school districts with an enrollment of fewer than 100 students, …

72-5150. Same; bilingual weighting. The bilingual weighting of each school district shall be determined by the state board as follows: (a) Determine the full-time equivalent enrollment in approved programs of bilingual education and multiply such enrollment by 0.395; (b) determin…

72-5151. At-risk student weighting; high-density at-risk student weighting; expenditure limitations; purpose. (a) The at-risk student weighting of each school district shall be determined by the state board as follows: (1) Determine the number of at-risk students included in the …

72-5152. Same; adjustment of at-risk student enrollment. (a) If a student submits an application for free meals under the national school lunch act on or before the date on which the enrollment of the school district is calculated and it is later determined by the school district…

72-5153. At-risk education fund; allowable expenditures; identification of best practices; provisional at-risk programs; definitions. (a) There is hereby established in every school district an at-risk education fund that shall consist of all moneys deposited therein or transferr…

72-5153a. Students identified as at-risk; additional educational opportunities; criteria for eligibility. (a) To assist students identified as eligible to receive at-risk educational programs and services in meeting state board of education outcome goals, the state board of educa…

72-5154. Same; preschool-aged at-risk education fund; use; reports to the state board. (a) There is hereby established in every school district a preschool-aged at-risk education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. Th…

72-5155. Same; career technical education weighting. The career technical education weighting of each school district shall be determined by the state board by multiplying the full-time equivalent enrollment in approved career technical education programs by 0.5. The resulting pr…

72-5156. Same; school facilities weighting; limitations. (a) For each school year in which the school facilities weighting may be assigned to the enrollment of the school district, such weighting of such school district shall be determined by the state board as follows: (1) Deter…

72-5157. Same; special education and related services weighting. The special education and related services weighting of each school district shall be determined by the state board as follows: (a) Add the amount of payments received by the school district under the provisions of …

72-5158. Same; ancillary school facilities weighting; ad valorem tax levy authorized; limitations; disposition of proceeds. (a) (1) The board of education of a school district to which the provisions of this section apply may levy an ad valorem tax on the taxable tangible propert…

72-5159. Cost-of-living weighting; ad valorem tax levy authorized; limitations; protest petition; disposition of proceeds. (a) Subject to subsection (b), the board of education of a school district may levy a tax on the taxable tangible property within the school district for the…

72-5161. Same; weightings not assigned to students enrolled in KAMS; computation of local option budget. For the purpose of determining the general fund budget of a school district, weightings shall not be assigned to a student enrolled in and attending KAMS. Moneys in the genera…

72-5162. Same; career and postsecondary education fund; use. (a) There is hereby established in every school district a career and postsecondary education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by a s…

72-5163. Same; driver training fund; use. There is hereby established in every school district a driver training fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district from distributions made f…

72-5164. Same; food service fund; use. There is hereby established in every school district a food service fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district for food service and from charg…

72-5165. Same; contingency reserve fund; use. There is hereby established in every school district a contingency reserve fund, which shall consist of all moneys deposited therein or transferred thereto according to law. The fund shall be maintained for payment of expenses of a sc…

72-5166. Same; disposition of revenue. (a) Except as otherwise provided in this section, any revenues of a school district, not required by law to be deposited in or credited to a specific fund, shall be deposited in or credited to any categorical fund of the school district or t…

72-5167. Same; transfers from general fund; limitations. (a) Any lawful transfer of moneys from the general fund of a school district to any other fund shall be an operating expense in the year the transfer is made. The board of education of a school district may transfer moneys …

72-5168. Same; expenditures not considered operating expenditures. Expenditures of a school district for the following purposes are not operating expenses: (a) Payments to another school district in an adjustment of rights as provided in K.S.A. 72-641, and amendments thereto, or …