Sec. 10-261b. Data re transfers of real property for preparation of equalized
net grand lists. (a) The town clerk and assessor or board of assessors in each town shall,
no later than the last day of each month, submit to the Secretary of the Office of Policy
and Management all required data concerning each transfer of real property in such
town recorded during the preceding month, except each transfer of real property in such
town recorded during the months of October, November, December and January shall
be submitted no later than sixty days following the last day of the month in which the
transfer was recorded, as specified on a form prepared by the Secretary of the Office of
Policy and Management for the purpose of determining the sales-assessment ratio for
each town as required in section 10-261. Any municipality which neglects to transmit
to the Secretary of the Office of Policy and Management the data as required by this
section shall forfeit one dollar to the state, for each transfer of real property for which
such data is required, provided the secretary may waive such forfeiture in accordance
with procedures and standards adopted by regulation in accordance with chapter 54.
(b) A town shall not be required to submit data as required under subsection (a) of
this section in an assessment year in which a revaluation becomes effective.
(P.A. 77-478, S. 3, 5; 77-614, S. 139, 587, 610; P.A. 78-303, S. 85, 136; P.A. 86-351, S. 2, 3; P.A. 87-115, S. 7, 8; P.A.
95-283, S. 30, 68; P.A. 97-244, S. 6, 13.)
History: P.A. 77-614 and P.A. 78-303 substituted commissioner of revenue services for tax commissioner, effective
January 1, 1979; P.A. 86-351 substituted "secretary of the office of policy and management" for "commissioner of revenue
services" as the person to receive all required data concerning each transfer of real property, effective October 1, 1986,
and applicable to the October 1, 1986, assessment list in any town and each assessment list thereafter; P.A. 87-115 added
provisions (1) that transfers of real property recorded in October, November, December and January be submitted to the
office of policy and management no later than sixty days following the last day of the month in which the transfer was
recorded, (2) that any municipality which neglects to transmit the data as required shall forfeit one dollar to the state for
each transfer for which data is required and that the secretary of the office of policy and management may waive such
forfeiture in accordance with regulations to be adopted and (3) that said secretary may extend the time for submission of
the data in any year in which a revaluation as required under section 12-62 becomes effective for the assessment list,
effective May 11, 1987, and applicable to transfers of real property occurring on or after October 1, 1987; P.A. 95-283
amended Subsec. (b) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 97-244
replaced former Subsec. (b), which had allowed extensions of time for data submission, with new Subsec. providing that
towns are not required to submit data in an assessment year in which a revaluation becomes effective, effective July 1, 1997.
Cited. 195 C. 24, 26. Cited. 228 C. 699, 708.
Secs. 10-262 to 10-262e. Amounts payable to towns per pupil in average daily
membership; additional payment for increase in enrollment. Pro rata distribution
of federal funds among towns. Educational equalization grants; calculations; effect
of changes in data elements. Equalized net grand lists for fiscal years ending in 1978
and 1979. Grants to be expended for school purposes only; minimum expenditure
requirement. Sections 10-262 to 10-262e, inclusive, are repealed.
(1949 Rev., S. 1578; June, 1955, S. 973d; 1961, P.A. 571, S. 2-4; June, 1963, P.A. 1, S. 1, 2; February, 1965, P.A. 361,
S. 10; 1967, P.A. 580, S. 1; 1969, P.A. 604, S. 1, 2; June, 1971, S.A. 1, S. 13; 1972, S.A. 53, S. 11; P.A. 74-158, S. 1, 2;
P.A. 75-341, S. 3-5; P.A. 76-387, S. 1-3, 5; P.A. 77-478, S. 2, 5; 77-540, S. 2, 4; 77-579, S. 2; 77-614, S. 302, 610; P.A.
78-303, S. 85, 136; 78-330, S. 1-3; 78-352, S. 5; P.A. 79-128, S. 2, 3, 35, 36; P.A. 80-404, S. 3, 4; P.A. 81-31, S. 1-3; 81-413, S. 2-4, 6; P.A. 82-91, S. 2, 3, 38; P.A. 83-363, S. 2, 5; 83-587, S. 14, 96; June Sp. Sess. P.A. 83-4, S. 2, 3, 8; P.A.
84-273, S. 2, 3; 84-474, S. 1, 3; 84-490, S. 1, 2; P.A. 85-550, S. 1, 3; May Sp. Sess. P.A. 86-1, S. 48, 58; P.A. 87-391, S.
1, 2; P.A. 88-136, S. 12, 13, 37; 88-358, S. 8, 9; P.A. 89-124, S. 12, 13; P.A. 93-353, S. 51, 52.)
Sec. 10-262f. Definitions. Whenever used in this section and sections 10-262h to
10-262j, inclusive:
(1) "Adjusted equalized net grand list" means the equalized net grand list of a town
multiplied by its income adjustment factor.
(2) "Base aid ratio" means one minus the ratio of a town's wealth to the state guaranteed wealth level, provided no town's aid ratio shall be less than six one-hundredths.
(3) "Income adjustment factor" means the average of a town's per capita income
divided by the per capita income of the town with the highest per capita income in the
state and a town's median household income divided by the median household income
of the town with the highest median household income in the state.
(4) "Median household income" for each town means that enumerated in the most
recent federal decennial census of population or that enumerated in the current population report series issued by the United States Department of Commerce, Bureau of the
Census, whichever is more recent and available on January first of the fiscal year two
years prior to the fiscal year in which payment is to be made pursuant to section 10-262i.
(5) "Supplemental aid factor" means for each town the average of its percentage of
children eligible under the temporary family assistance program and its grant mastery
percentage.
(6) "Percentage of children eligible under the temporary family assistance program"
means the town's number of children under the temporary family assistance program
divided by the number of children age five to seventeen, inclusive, in the town.
(7) "Average mastery percentage" means for each school year the average of the
three most recent mastery percentages available on December first of the school year.
(8) "Equalized net grand list", for purposes of calculating the amount of grant to
which any town is entitled in accordance with section 10-262h, means the average of
the net grand lists of the town upon which taxes were levied for the general expenses
of the town two, three and four years prior to the fiscal year in which such grant is to
be paid, provided such net grand lists are equalized in accordance with section 10-261a.
(9) "Foundation" means (A) for the fiscal year ending June 30, 1990, three thousand
nine hundred eighteen dollars, (B) for the fiscal year ending June 30, 1991, four thousand
one hundred ninety-two dollars, (C) for the fiscal year ending June 30, 1992, four thousand four hundred eighty-six dollars, (D) for the fiscal years ending June 30, 1993, June
30, 1994, and June 30, 1995, four thousand eight hundred dollars, (E) for the fiscal years
ending June 30, 1996, June 30, 1997, and June 30, 1998, five thousand seven hundred
eleven dollars, (F) for the fiscal year ending June 30, 1999, five thousand seven hundred
seventy-five dollars, and (G) for the fiscal years ending June 30, 2000, to June 30, 2005,
inclusive, five thousand eight hundred ninety-one dollars.
(10) "Number of children age five to seventeen, inclusive" means that enumerated
in the most recent federal decennial census of population or enumerated in the current
population report series issued by the United States Department of Commerce, Bureau
of the Census, whichever is more recent and available on January first of the fiscal year
two years prior to the fiscal year in which payment is to be made pursuant to section
10-262i.
(11) "Supplemental aid ratio" means .04 times the supplemental aid factor of a town
divided by the highest supplemental aid factor when all towns are ranked from low to
high, provided any town whose percentage of children eligible under the temporary
family assistance program exceeds twenty-five shall have a supplemental aid ratio of .04.
(12) "Grant mastery percentage" means (A) for the school year ending June 30,
1989, average mastery percentage and (B) for the school years ending June 30, 1990,
through the school year ending June 30, 1995, the average mastery percentage plus the
mastery improvement bonus, and (C) for each school year thereafter, the average mastery percentage.
(13) "Mastery count" of a town means for each school year the grant mastery percentage of the town multiplied by the number of resident students.
(14) "Mastery improvement bonus" means for each school year through the school
year ending June 30, 1995, seventy-five per cent of the difference between (A) the grant
mastery percentage for the previous school year and (B) the average mastery percentage
for the school year, but not less than zero.
(15) "Mastery percentage" of a town for any examination year means, using the
mastery test data of record for the examination year, the number obtained by dividing
(A) the total number of valid tests with scores below the state-wide standard for remedial
assistance as determined by the Department of Education in each subject of the examinations pursuant to subsections (a) and (b) of section 10-14n taken by resident students,
by (B) the total number of such valid tests taken by such students.
(16) "Mastery test data of record" for any examination year means the data of record
on the April thirtieth subsequent to the administration of the examinations pursuant to
subsections (a) and (b) of section 10-14n, except that for the examination years prior to
July 1, 1988, the date of the data of record shall be April 30, 1988, and provided beginning
with the administration of such examinations during the 1988-1989 school year, and
for each such administration thereafter, school districts may, not later than the March
first following the administration of an examination, file a request with the Department
of Education for an adjustment of the mastery test data from such examination.
(17) "Number of children under the temporary family assistance program" means
the number obtained by adding together the unduplicated aggregate number of children
five to eighteen years of age eligible to receive benefits under the temporary family
assistance program or its predecessor federal program, as appropriate, in October and
May of each fiscal year, and dividing by two, such number to be certified and submitted
annually, no later than the first day of July of the succeeding fiscal year, to the Commissioner of Education by the Commissioner of Social Services.
(18) "Per capita income" for each town means that enumerated in the most recent
federal decennial census of population or that enumerated in the current population
report series issued by the United States Department of Commerce, Bureau of the Census, whichever is more recent and available on January first of the fiscal year two years
prior to the fiscal year in which payment is to be made pursuant to section 10-262i.
(19) "Regional bonus" means, for any town which is a member of a regional school
district and has students who attend such regional school district, an amount equal to
one hundred dollars for each such student enrolled in the regional school district on
October first or the full school day immediately preceding such date for the school year
prior to the fiscal year in which the grant is to be paid multiplied by the ratio of the
number of grades, kindergarten to grade twelve, inclusive, in the regional school district
to thirteen.
(20) "Regular program expenditures" means (A) total current educational expenditures less (B) expenditures for (i) special education programs pursuant to subsection (h)
of section 10-76f, (ii) pupil transportation eligible for reimbursement pursuant to section
10-266m, (iii) land and capital building expenditures, and equipment otherwise supported by a state grant pursuant to chapter 173, including debt service, provided, with
respect to debt service, the principal amount of any debt incurred to pay an expense
otherwise includable in regular program expenditures may be included as part of regular
program expenditures in annual installments in accordance with a schedule approved
by the Department of Education based upon substantially equal principal payments over
the life of the debt, (iv) health services for nonpublic school children, (v) adult education,
(C) expenditures directly attributable to (i) state grants received by or on behalf of school
districts except grants for the categories of expenditures listed in subparagraphs (B)(i)
to (B)(v), inclusive, of this subdivision and except grants received pursuant to section
10-262i and section 10-262c of the general statutes, revision of 1958, revised to January
1, 1987, and except grants received pursuant to chapter 173, (ii) federal grants received
by or on behalf of school districts except for adult education and federal impact aid, and
(iii) receipts from the operation of child nutrition services and student activities services,
(D) expenditures of funds from private and other sources, and (E) tuition received on
account of nonresident students. The town of Woodstock may include as part of the
current expenses of its public schools for each school year the amount expended for
current expenses in that year by Woodstock Academy from income from its endowment
funds upon receipt from said academy of a certified statement of such current expenses.
The town of Winchester may include as part of the current expenses of its public school
for each school year the amount expended for current expenses in that year by the Gilbert
School from income from its endowment funds upon receipt from said school of a
certified statement of such current expenses.
(21) "Regular program expenditures per need student" means, in any year, the regular program expenditures of a town for such year divided by the number of total need
students in the town for such school year, provided for towns which are members of a
kindergarten to grade twelve, inclusive, regional school district and for such regional
school district, "regular program expenditures per need student" means, in any year,
the regular program expenditures of such regional school district divided by the sum of
the number of total need students in all such member towns.
(22) "Resident students" means the number of pupils of the town enrolled in public
schools at the expense of the town on October first or the full school day immediately
preceding such date, provided the number shall be decreased by the Department of
Education for failure to comply with the provisions of section 10-16 and shall be increased by one one-hundred-eightieth for each full-time equivalent school day in the
school year immediately preceding such date of at least five hours of actual school work
in excess of one hundred eighty days and nine hundred hours of actual school work and
be increased by the full-time equivalent number of such pupils attending the summer
sessions immediately preceding such date at the expense of the town; "enrolled" shall
include pupils who are scheduled for vacation on the above date and who are expected
to return to school as scheduled. Pupils participating in the program established pursuant
to section 10-266aa shall be counted in accordance with the provisions of subsection
(h) of section 10-266aa.
(23) "Schools" means nursery schools, kindergarten and grades one to twelve, inclusive.
(24) "State guaranteed wealth level" means (A) for the fiscal year ending June 30,
1990, 1.8335 times the town wealth of the town with the median wealth as calculated
using the data of record on December first of the fiscal year prior to the year in which
the grant is to be paid pursuant to section 10-262i, and (B) for the fiscal years ending
June 30, 1991, and 1992, 1.6651 times the town wealth of the town with such median
wealth, and (C) for the fiscal years ending June 30, 1993, June 30, 1994, and June 30,
1995, 1.5361 times the town wealth of the town with the median wealth, and (D) for
the fiscal year ending June 30, 1996, and each fiscal year thereafter, 1.55 times the town
wealth of the town with the median wealth.
(25) "Total need students" means the sum of (A) the number of resident students
of the town for the school year, (B) (i) for any school year commencing prior to July 1,
1998, one-quarter the number of children under the temporary family assistance program
for the prior fiscal year, and (ii) for the school year commencing July 1, 1998, and each
school year thereafter, one-quarter the number of children under the temporary family
assistance program for the fiscal year ending June 30, 1997, (C) one-quarter of the
mastery count for the school year, and (D) ten per cent of the number of eligible children,
as defined in subdivision (1) of section 10-17e, for whom the board of education is not
required to provide a program pursuant to section 10-17f.
(26) "Town wealth" means the average of a town's adjusted equalized net grand
list divided by its total need students for the fiscal year prior to the year in which the
grant is to be paid and its adjusted equalized net grand list divided by its population.
(27) "Population" of a town means that enumerated in the most recent federal decennial census of population or that enumerated in the current population report series issued
by the United States Department of Commerce, Bureau of the Census available on
January first of the fiscal year two years prior to the fiscal year in which a grant is to be
paid, whichever is most recent; except that any town whose enumerated population
residing in state and federal institutions within such town and attributed to such town
by the census exceeds forty per cent of such "population" shall have its population
adjusted as follows: Persons who are incarcerated or in custodial situations, including,
but not limited to jails, prisons, hospitals or training schools or persons who reside in
dormitory facilities in schools, colleges, universities or on military bases shall not be
counted in the "population" of a town.
(28) "Base revenue" for the fiscal year ending June 30, 1995, means the sum of the
grant entitlements for the fiscal year ending June 30, 1995, of a town pursuant to section
10-262h and subsection (a) of section 10-76g, including its proportional share, based
on enrollment, of the revenue paid pursuant to section 10-76g, to the regional district
of which the town is a member, and for each fiscal year thereafter means the amount
of each town's entitlement pursuant to section 10-262h minus its density supplement,
as determined pursuant to subdivision (6) of subsection (a) of section 10-262h, except
that for the fiscal year ending June 30, 2003, each town's entitlement shall be determined
without using the adjustments made to the previous year's grant pursuant to subparagraph (M) of subdivision (6) of subsection (a) of section 10-262h, except that for the
fiscal year ending June 30, 2004, each town's entitlement shall be determined without
using the adjustments made to the previous year's grant pursuant to subparagraph (N)
of subdivision (6) of subsection (a) of section 10-262h.
(29) "Density" means the population of a town divided by the square miles of a town.
(30) "Density aid ratio" means the product of (A) the density of a town divided by
the density of the town in the state with the highest density and (B) .006273.
(31) "Mastery goal improvement count" means the product of (A) the difference
between the percentage of state-wide mastery examination scores, pursuant to subsections (a) and (b) of section 10-14n, at or above the mastery goal level for the most
recently completed school year and the percentage of such scores for the prior school
year and (B) the resident students of the town, or zero, whichever is greater.
(32) "Target aid" means the sum of (A) the product of a town's base aid ratio, the
foundation level and the town's total need students for the fiscal year prior to the year
in which the grant is to be paid, (B) the product of a town's supplemental aid ratio, the
foundation level and the sum of the portion of its total need students count described in
subparagraphs (B) and (C) of subdivision (25) of this section for the fiscal year prior to
the fiscal year in which the grant is to be paid, and the adjustments to its resident student
count described in subdivision (22) of this section relative to length of school year and
summer school sessions, and (C) the town's regional bonus.
(P.A. 88-358, S. 1, 9; P.A. 89-124, S. 2-4, 13; 89-355, S. 7-9, 20; P.A. 90-225, S. 4-6, 10; June Sp. Sess. P.A. 91-7,
S. 10, 22; P.A. 92-262, S. 24, 25, 42; May Sp. Sess. P.A. 92-14, S. 3, 11; P.A. 93-145, S. 1, 6; 93-262, S. 1, 87; 93-353,
S. 48, 52; P.A. 95-226, S. 1, 30; P.A. 96-161, S. 7, 13; 96-244, S. 23, 24, 63; P.A. 97-290, S. 24, 29; 97-318, S. 1, 12; June
18 Sp. Sess. P.A. 97-2, S. 13, 165; P.A. 98-168, S. 14, 26; 98-252, S. 18, 80; P.A. 99-217, S. 1-4, 8; 99-289, S. 8, 11; P.A.
00-187, S. 13, 75; 00-220, S. 14, 43; P.A. 01-173, S. 22, 67; June Sp. Sess. P.A. 01-1, S. 1-3, 54; P.A. 03-76, S. 21, 22;
03-278, S. 115; June 30 Sp. Sess. P.A. 03-6, S. 22, 24.)
History: P.A. 89-124 redefined "regional bonus" to add a provision that the regional bonus is for towns which are
members of regional school districts, to provide that the bonus equals twenty-five dollars for each student enrolled in the
regional school district on October first or the immediately preceding full school day rather than for each resident student
and made a technical change, redefined "regular program expenditures" to substitute "capital building expenditures" for
"buildings" in Subpara. (B) (iii), transferred Subpara. (C) (i) re tuition received on account of nonresident students to new
Subpara (E) and renumbered the subparagraph, in new Subpara. (C) (i) excepted grants received pursuant to Sec. 10-257f
and chapter 173 and added new Subpara. (D) re expenditures of funds from private and other sources, and in Subdiv. (18)
added a definition of "regular program expenditures per need student" for towns which are members of certain regional
school districts and for such school districts; P.A. 89-355 redefined "education enhancement aid" by substituting four and
one-half for five per cent as the amount to be added to base aid for the fiscal year ending June 30, 1990, in Subpara. (A)
and by substituting four and one-half for five per cent as the amount to be added to the previous year's education enhancement
aid for the fiscal year ending June 30, 1991, and each fiscal year thereafter in Subpara. (B), redefined "minimum aid" by
substituting one-half of one per cent for one per cent as the amount to be added to base aid for the fiscal year ending June
30, 1990, in Subpara. (A) and by substituting one-half of one per cent for one per cent as the amount to be added to the
previous year's minimum aid for the fiscal year ending June 30, 1991, and each fiscal year thereafter in Subpara. (B), and
redefined "state guaranteed wealth level" by substituting 1.8335 for two as the number to be multiplied by the town wealth
of the town with the median wealth; P.A. 90-225 in Subdiv. (5) redefined "education enhancement aid" to be for towns
which rank seventeen to one hundred sixty-nine in wealth rather than for towns which in a certain fiscal year did not receive
certain educational equalization grants and for the fiscal years after the fiscal year ending June 30, 1990, added that education
enhancement aid can be the previous year's minimum aid, if applicable, and reduced the additional percentage from four
and one-half to four per cent; Subdiv. (13) redefined "minimum aid" to be for towns which rank one to sixteen in wealth
rather than for towns which in a certain fiscal year did not receive certain educational equalization grants and for the fiscal
years after June 30, 1990, added that minimum aid means the previous year's minimum aid or education enhancement aid
rather than the previous year's minimum aid plus one-half of one per cent and in Subdiv. (22) redefined "state guaranteed
wealth level" to be 1.6651 times the town wealth of the town with the median wealth for the fiscal year ending June 30,
1991, and thereafter; June Sp. Sess. P.A. 91-7 amended Subdivs. (5) and (13) to substitute "the fiscal year ending June 30,
1992" for "each fiscal year thereafter" and amended Subdiv. (17) to remove a reference to welfare services for nonpublic
school children; P.A. 92-262 amended Subdiv. (22) to add 1992 in Subpara. (B) and to add Subpara. (C) pertaining to
fiscal year 1993 and ensuing years and added Subdivs. (28) and (29) defining "equalized mill rate" and "grand levy"; May
Sp. Sess. P.A. 92-14 amended Subdiv. (29) to add "net taxable"; (Revisor's note: In 1993 an obsolete reference in Subdiv.
(14) to repealed Sec. 17-107 was replaced editorially by the Revisors with reference to Sec. 17-106); P.A. 93-145 amended
Subpara. (D) of Subdiv. (7) to include the fiscal years ending June 30, 1994, and June 30, 1995, and Subpara. (E) of Subdiv.
(7) to replace the fiscal year ending June 30, 1994, with the fiscal year ending June 30, 1996, effective July 1, 1993; P.A.
93-262 authorized substitution of commissioner and department of social services for commissioner and department of
income maintenance, effective July 1, 1993; P.A. 93-353 amended Subdivs. (11) and (12) defining "mastery percentage"
and "mastery test data of record" to remove a reference to Subsec. (c) of Sec. 10-14n, effective July 1, 1993; P.A. 95-226
revised the definitions of "adjusted equalized net grand list", "base aid ratio", "foundation", "grant mastery percentage",
"mastery improvement bonus", "mastery percentage", "regular program expenditures", "resident students", "state guaranteed wealth level", "total need students" and "town wealth", added the definitions of "income adjustment factor", "median
household income", "supplemental aid factor", "percentage of children eligible under the aid to families with dependent
children program", "number of children age five to seventeen, inclusive", "supplemental aid ratio", "population", "base
revenue", "density", "density aid ratio" and "mastery goal improvement count", deleted definitions, made technical changes
and renumbered, effective July 1, 1995; P.A. 96-161 redefined "resident students" to change the basis for decreases and
increases to correspond to the requirements of Sec. 10-16 and to rewrite the provision concerning the counting of students
attending summer sessions, effective June 3, 1996; P.A. 96-244 amended Subdiv. (20) to make technical changes, deleting
references to Secs. 10-257b to 10-257d, inclusive, and 10-257f, repealed elsewhere in the act, and amended Subdiv. (29)
to substitute "enrollment" for "resident student counts", effective July 1, 1996 (Revisor's note: P.A. 96-244 omitted the
closing sentence of Subdiv. (20) re inclusion of Gilbert School expenses as part of public school expenses of the town of
Winchester. Since the provision was not enclosed within brackets the omission has been treated as a clerical error and the
provision, as enacted by section 1 of public act 95-226, preserved); P.A. 97-290 amended Subdiv. (22) to add provision
concerning pupils participating in the program established pursuant to Sec. 10-266aa, effective July 1, 1997; P.A. 97-318
amended Subdiv. (9) to add June 30, 1998, and June 30, 1999, made a technical change in Subdiv. (13) and deleted former
Subdiv. (23) defining "resident students in regular programs", renumbering the remaining Subdivs., effective July 1, 1997;
June 18 Sp. Sess. P.A. 97-2 replaced references to "aid to families with dependent children" with "temporary family
assistance", effective July 1, 1997; P.A. 98-168 amended the definition of "foundation" in Subpara. (E) of Subdiv. (9) to
increase the amount to five thousand seven hundred seventy-five dollars, effective July 1, 1998; P.A. 98-252 made technical
changes in Subdivs. (5) and (11), effective July 1, 1998; P.A. 99-217 amended Subdiv. (2) to substitute "six one-hundredths"
for "zero", amended Subdiv. (9) to add provisions pertaining to the fiscal years ending June 30, 2000, and June 30, 2001,
and to make technical changes, amended Subdiv. (17) to add reference to the predecessor federal program to the temporary
family assistance program, and amended Subdiv. (25) to add provision in Subpara. (B)(ii) and to make the existing language
in Subpara. (B)(i) apply to school years commencing prior to July 1, 1998, effective July 1, 1999; P.A. 99-289 amended
Subdiv. (22) to remove an obsolete reference, effective July 1, 1999; P.A. 00-187 amended Subdiv. (19) to increase the
amount from twenty-five to one hundred dollars, effective July 1, 2000; P.A. 00-220 amended Subdiv. (22) to make a
technical change, effective July 1, 2000; P.A. 01-173 amended Subdiv. (22) to make a technical change, effective July 1,
2001; June Sp. Sess. P.A. 01-1 amended Subdiv. (9)(G) to apply the amount through the fiscal year ending June 30, 2003,
amended Subdiv. (28) to add exception for the fiscal year ending June 30, 2003, and added Subdiv. (32) defining "target
aid", effective July 1, 2001 (Revisor's note: In Subdiv. (28), the word "of" was added editorially by the Revisors after
"subdivision (6)" and before "subsection (a)" for clarity and proper form); P.A. 03-76 made technical changes in Subdivs.
(16) and (20), effective June 3, 2003; P.A. 03-278 made a technical change in Subdiv. (22), effective July 9, 2003; June
30 Sp. Sess. P.A. 03-6 amended Subdiv. (9)(G) to apply amount through the fiscal year ending June 30, 2005, and amended
Subdiv. (28) by adding provision re town's entitlement for the fiscal year ending June 30, 2004, effective August 20, 2003.
Cited. 228 C. 699, 708.
Subdiv. 17:
Cited. 228 C. 699, 709, 710. P.A. 89-124, Sec. 3 cited. Id. Subpara. (B) (i) cited. Id., 699, 719.
Sec. 10-262g. Base aid. Section 10-262g is repealed, effective July 1, 1998.
(P.A. 88-358, S. 5, 9; P.A. 98-252, S. 79, 80; June Sp. Sess. P.A. 98-1, S. 105, 121.)
Sec. 10-262h. Equalization aid grant calculations. (a) Each town maintaining
public schools according to law shall be entitled to an equalization aid grant as follows:
(1) For the fiscal year ending June 30, 1990, a grant in an amount equal to the sum
of (A) the town's base aid and (B) twenty-one and one-half per cent of the difference
between the town's target grant and its base aid;
(2) For the fiscal year ending June 30, 1991, a grant in an amount equal to the sum
of (A) the town's base aid and (B) forty-five per cent of the difference between the
town's target grant and its base aid;
(3) For the fiscal year ending June 30, 1992, a grant in an amount equal to the sum
of (A) the town's base aid plus seventy-one per cent of the difference between the town's
target grant aid and its base aid and (B) for towns whose minimum aid or enhancement
aid, whichever is applicable, is more than the amount determined pursuant to subparagraph (A) of this subdivision, a percentage, determined pursuant to subparagraph (C)
of this subdivision, of the difference between such minimum aid or enhancement aid,
whichever is applicable, and the amount determined pursuant to said subparagraph (A).
(C) Such percentage shall be determined as follows: (i) Towns whose minimum aid or
enhancement aid, whichever is applicable, is more than the amount determined pursuant
to said subparagraph (A) shall be ranked in descending order based on the average of
the grant mastery percentage of such town, as defined in subdivision (8) of section 10-262f, for the school year prior to the school year in which the grant is to be paid and the
ratio of the number of children in such town under the aid to families with dependent
children program, as defined in subdivision (14) of said section, to the resident students
of such town, as defined in subdivision (19) of said section, for the school year two
years prior to the fiscal year in which the grant is to be paid, (ii) based upon such ranking,
a percentage of not more than eighty and not less than thirty-eight and two-tenths shall
be determined for each town on a continuous scale, except that the percentage for minimum aid towns shall be twenty-five per cent;
(4) For the fiscal year ending June 30, 1993, a grant in the amount equal to the sum
of (A) the product of the town's aid ratio, the foundation level and the town's total need
students for the prior school year, and (B) the town's regional bonus, and (C) for any
town whose grant is less than the grant it received in the previous fiscal year, the product
of such difference and the sum of such town's grant mastery percentage, as defined in
subdivision (8) of section 10-262f, for the school year prior to the school year in which
the grant is to be paid and the ratio of the number of children in such town under the
aid to families with dependent children program, as defined in subdivision (14) of said
section 10-262f, to the resident students of such town, as defined in subdivision (19) of
said section 10-262f, for the school year two years prior to the fiscal year in which the
grant is to be paid, except such sum shall be adjusted to the greater amount as follows:
(i) If such sum is forty or more it shall be multiplied by two, (ii) for towns whose rank
when all towns are ranked in ascending order from one to one hundred sixty-nine based
on equalized mill rate is greater than eighty-five, such sum shall be fifty and (iii) for
towns which received payments pursuant to section 32-9s, during the fiscal year ending
June 30, 1992, such sum shall be fifty, and (D) provided no town shall receive a grant
greater than one hundred four and thirty-five hundredths per cent of its previous year's
grant;
(5) For the fiscal years ending June 30, 1994, and June 30, 1995, a grant in an amount
equal to the sum of (A) the product of the town's aid ratio, the foundation level and the
town's total need students for the prior fiscal year, and (B) the town's regional bonus,
except that no town shall receive a grant smaller than the grant it received in the previous
fiscal year;
(6) For the fiscal year ending June 30, 1996, and each fiscal year thereafter, a grant
in an amount equal to the amount of its target aid as described in subdivision (32) of
section 10-262f except that such amount shall be capped in accordance with the following: (A) For the fiscal years ending June 30, 1996, June 30, 1997, June 30, 1998, and
June 30, 1999, for each town, the maximum percentage increase over its previous year's
base revenue shall be the product of five per cent and the ratio of the wealth of the town
ranked one hundred fifty-third when all towns are ranked in descending order to each
town's wealth, provided no town shall receive an increase greater than five per cent.
(B) For the fiscal years ending June 30, 2000, June 30, 2001, June 30, 2002, June 30,
2003, and June 30, 2004, for each town, the maximum percentage increase over its
previous year's base revenue shall be the product of six per cent and the ratio of the wealth
of the town ranked one hundred fifty-third when all towns are ranked in descending order
to each town's wealth, provided no town shall receive an increase greater than six per
cent. (C) No such cap shall be used for the fiscal year ending June 30, 2005, or any
fiscal year thereafter. (D) For the fiscal year ending June 30, 1996, for each town, the
maximum percentage reduction from its previous year's base revenue shall be equal to
the product of three per cent and the ratio of each town's wealth to the wealth of the
town ranked seventeenth when all towns are ranked in descending order, provided no
town's grant shall be reduced by more than three per cent. (E) For the fiscal years ending
June 30, 1997, June 30, 1998, and June 30, 1999, for each town, the maximum percentage
reduction from its previous year's base revenue shall be equal to the product of five per
cent and the ratio of each town's wealth to the wealth of the town ranked seventeenth
when all towns are ranked in descending order, provided no town's grant shall be reduced
by more than five per cent. (F) For the fiscal year ending June 30, 2000, and each fiscal
year thereafter, no town's grant shall be less than the grant it received for the prior fiscal
year. (G) For each fiscal year, except for the fiscal year ending June 30, 2004, in addition
to the amount determined pursuant to this subdivision, a town shall be eligible for a
density supplement if the density of the town is greater than the average density of all
towns in the state. The density supplement shall be determined by multiplying the density
aid ratio of the town by the foundation level and the town's total need students for the
prior fiscal year provided, for the fiscal year ending June 30, 2000, and each fiscal year
thereafter, no town's density supplement shall be less than the density supplement such
town received for the prior fiscal year. (H) For the fiscal year ending June 30, 1997, the
grant determined in accordance with this subdivision for a town ranked one to forty-two when all towns are ranked in descending order according to town wealth shall be
further reduced by one and two-hundredths of a per cent and such grant for all other
towns shall be further reduced by fifty-six-hundredths of a per cent. (I) For the fiscal
year ending June 30, 1998, and each fiscal year thereafter, no town whose school district
is a priority school district shall receive a grant pursuant to this subdivision in an amount
that is less than the amount received under such grant for the prior fiscal year. (J) For
the fiscal year ending June 30, 2000, and each fiscal year through the fiscal year ending
June 30, 2003, no town whose school district is a priority school district shall receive
a grant pursuant to this subdivision that provides an amount of aid per resident student
that is less than the amount of aid per resident student provided under the grant received
for the prior fiscal year. (K) For the fiscal year ending June 30, 1998, and each fiscal
year thereafter, no town whose school district is a priority school district shall receive
a grant pursuant to this subdivision in an amount that is less than seventy per cent of
the sum of (i) the product of a town's base aid ratio, the foundation level and the town's
total need students for the fiscal year prior to the year in which the grant is to be paid,
(ii) the product of a town's supplemental aid ratio, the foundation level and the sum of
the portion of its total need students count described in subparagraphs (B) and (C) of
subdivision (25) of section 10-262f for the fiscal year prior to the fiscal year in which
the grant is to be paid, and the adjustments to its resident student count described in
subdivision (22) of said section 10-262f relative to length of school year and summer
school sessions, and (iii) the town's regional bonus. (L) For the fiscal year ending June
30, 2000, and each fiscal year thereafter, no town whose school district is a transitional
school district shall receive a grant pursuant to this subdivision in an amount that is less
than forty per cent of the sum of (i) the product of a town's base aid ratio, the foundation
level and the town's total need students for the fiscal year prior to the fiscal year in
which the grant is to be paid, (ii) the product of a town's supplemental aid ratio, the
foundation level and the sum of the portion of its total need students count described in
subparagraphs (B) and (C) of subdivision (25) of section 10-262f for the fiscal year
prior to the fiscal year in which the grant is to be paid, and the adjustments to its resident
student count described in subdivision (22) of said section 10-262f relative to length of
school year and summer school sessions, and (iii) the town's regional bonus. (M) For
the fiscal year ending June 30, 2002, (i) each town whose target aid is capped pursuant
to this subdivision shall receive a grant that includes a pro rata share of twenty-five
million dollars based on the difference between its target aid and the amount of the grant
determined with the cap, and (ii) all towns shall receive a grant that is at least 1.68 per
cent greater than the grant they received for the fiscal year ending June 30, 2001. (N)
For the fiscal year ending June 30, 2003, (i) each town whose target aid is capped
pursuant to this subdivision shall receive a pro rata share of fifty million dollars based
on the difference between its target aid and the amount of the grant determined with the
cap, and (ii) each town shall receive a grant that is at least 1.2 per cent more than its
base revenue, as defined in subdivision (28) of section 10-262f. (O) For the fiscal year
ending June 30, 2003, each town shall receive a grant that is at least equal to the grant
it received for the prior fiscal year. (P) For the fiscal year ending June 30, 2004, (i) each
town whose target aid is capped pursuant to this subdivision shall receive a grant that
includes a pro rata share of fifty million dollars based on the difference between its
target aid and the amount of the grant determined with the cap, (ii) each town's grant
including the cap supplement shall be reduced by three per cent, (iii) the towns of Bridgeport, Hartford and New Haven shall each receive a grant that is equal to the grant such
towns received for the prior fiscal year plus one million dollars, (iv) those towns described in clause (i) of this subparagraph shall receive a grant that includes a pro rata
share of three million dollars based on the same pro rata basis as used in said clause (i),
(v) towns whose school districts are priority school districts pursuant to subsection (a)
of section 10-266p or transitional school districts pursuant to section 10-263c or who
are eligible for grants under section 10-276a or 10-263d for the fiscal years ending June
30, 2002, to June 30, 2004, inclusive, shall receive grants that are at least equal to the
grants they received for the prior fiscal year, (vi) towns not receiving funds under clause
(iii) of this subparagraph shall receive a pro rata share of any remaining funds based on
their grant determined under this subparagraph. (Q) For the fiscal year ending June 30,
2005, (i) no town shall receive a grant pursuant to this subparagraph in an amount that
is less than sixty per cent of the amount determined pursuant to the previous subparagraphs of this subdivision, (ii) notwithstanding the provisions of subparagraph (B) of
this subdivision, each town shall receive a grant that is equal to the amount the town
received for the prior fiscal year increased by twenty-three and twenty-seven hundredths
per cent of the difference between the grant amount calculated pursuant to this subdivision and the amount the town received for the prior fiscal year, (iii) no town whose
school district is a priority school district pursuant to subsection (a) of section 10-266p
shall receive a grant pursuant to this subdivision that is less than three hundred seventy
dollars per resident student, and (iv) each town shall receive a grant that is at least the
greater of the amount of the grant it received for the fiscal year ending June 30, 2003,
or the amount of the grant it received for the fiscal year ending June 30, 2004, increased
by seven hundredths per cent, except that the town of Winchester shall not receive less
than its fixed entitlement for the fiscal year ending June 30, 2003;
(7) For the fiscal year ending June 30, 1996, for towns that used an accrual method
of accounting for the fiscal year ending June 30, 1995, the portion of the grant received
pursuant to subdivision (6) of this subsection which is considered to be a reimbursement
for special education expenses incurred in the fiscal year ending June 30, 1995, shall
be equal to the ratio of the amount received for special education pursuant to subsection
(a) of section 10-76g, in the fiscal year ending June 30, 1995, to the sum of such special
education amount and the education equalization aid pursuant to this section for the
fiscal year ending June 30, 1995. For the fiscal year ending June 30, 1997, and each
fiscal year thereafter, such ratio shall be used to identify the amount of the grant pursuant
to this section which is considered to be a reimbursement for special education expenses
for the prior fiscal year.
(b) Notwithstanding the provisions of subsection (a) of this section, for the fiscal
year ending June 30, 1990, and the fiscal year ending June 30, 1991, no town's equalization aid entitlement shall be less than its minimum aid or its education enhancement
aid, whichever is applicable.
(P.A. 88-358, S. 2, 9; June Sp. Sess. P.A. 91-7, S. 11, 22; P.A. 92-262, S. 26, 42; P.A. 93-1, S. 1, 3; P.A. 95-226, S. 2,
30; P.A. 96-178, S. 2, 18; P.A. 97-318, S. 2, 12; P.A. 98-168, S. 15, 26; P.A. 99-217, S. 5, 8; June Sp. Sess. P.A. 01-1, S.
4, 54; May 9 Sp. Sess. P.A. 02-7, S. 2; June 30 Sp. Sess. P.A. 03-6, S. 23; P.A. 04-254, S. 2.)
History: June Sp. Sess. P.A. 91-7 amended Subdiv. (3) of Subsec. (a) to change the formula, amended Subdiv. (4) of
Subsec. (a) to require that no town receive a grant smaller than the grant it received in the previous fiscal year and limited
the applicability of Subsec. (b) to the fiscal years ending in June 1990 and 1991; P.A. 92-262 amended Subsec. (a) to
change the formula for fiscal year 1992-1993 in Subdiv. (4) and to add Subdiv. (5) re fiscal year 1993-1994 and thereafter;
P.A. 93-1 amended Subdiv. (4) of Subsec. (a) to clarify that the exception for distressed municipalities applies to towns
which received payments during the fiscal year ending June 30, 1992, effective January 28, 1993; P.A. 95-226 amended
Subsec. (a) to limit Subdiv. (5) to the years ending June 30, 1994, and June 30, 1995, and added Subdivs. (6) and (7)
concerning grants for the fiscal years ending June 30, 1996, and June 30, 1997, effective July 1, 1995; P.A. 96-178 amended
Subsec. (a)(6) to add a further reduction of one and two-hundredths or fifty-six hundredths of a per cent for towns depending
upon their rank when all towns are ranked in descending order according to town wealth, effective July 1, 1996; P.A. 97-318 amended Subsec. (a)(6) to add provisions concerning the fiscal years ending June 30, 1998, and June 30, 1999, and
made technical changes, effective July 1, 1997; P.A. 98-168 amended Subdiv. (6) of Subsec. (a) to increase the amount
of the maximum percentage increase from two to five per cent and substituted the product of five for two per cent in the
formula for determining such percentage, decreased the amount of the maximum percentage reduction for the fiscal years
ending June 30, 1997 to June 30, 1999, inclusive, from nine to five per cent and substituted the product of five for nine
per cent in the formula for determining such percentage, effective July 1, 1998; P.A. 99-217 amended Subsec. (a)(6) to
extend the applicability of the formula to each fiscal year commencing after June 30, 1996, to add cap for the percentage
increase for the fiscal years ending June 30, 2000, to June 30, 2003, and to specify that no such adjustment be made for
the fiscal year ending June 30, 2004, or any fiscal year thereafter, to pro