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It describes statewide funding tied to enrollment measures such as Full-Time Equivalent Students (FTE), local property tax structures, discretionary school board taxes, and voter-approved sales or millage increases. The brief outlines required facilities plans, technology cost inclusion, OPPAGA audits, and annual reporting obligations after approvals.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/september-2020-a-policy-brief-from-the-jacksonville-public-education-fund-deeper-dive-school-facility-funding-and-accountability/584632/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/september-2020-a-policy-brief-from-the-jacksonville-public-education-fund-deeper-dive-school-facility-funding-and-accountability/584632.png","ImageObject",300,407,{"name":92,"@type":93},"Damian","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-08","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How does Florida fund public school buildings based on student enrollment?","Question",{"text":112,"@type":113},"Florida allocates funding using Full-Time Equivalent Students (FTE) calculations. Revenue supports capital expenses such as construction, renovation, repairs, and technology, following a capital outlay plan and budget adopted by each school board.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What additional funding can school boards raise beyond state-mandated dollars?",{"text":117,"@type":113},"School boards may collect discretionary property taxes for operating expenses and capital infrastructure. They can use discretionary capital outlay millage rates to fund facilities, within stated limits.",{"name":119,"@type":110,"acceptedAnswer":120},"What accountability steps apply to voter-approved sales tax or millage increases?",{"text":121,"@type":113},"Facilities plans must specify capital expenditures and technology costs, and the state OPPAGA audits proposals for compliance with transparency and performance measures. After approval, districts must report annually with itemized expenditures and details on any loans or bond issues tied to expected revenue.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},584632,1792209296,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":29,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},137451208677,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","SEPTEMBER 2020  \nA POLICY BRIEF FROM THE JACKSONVILLE PUBLIC EDUCATION FUND  \nRiver City Science Academy is a public charter school that serves over 3,000 elementary, middle and highschool students with four Jacksonville locations.  \nDEEPER DIVE  \nSCHOOL FACILITY  \nFUNDING  \nIn November 2020, Duval County voters will decide on a half-penny sales tax to fund upgrades to public school buildings across the district. Revenue will be spent to improve public school buildings for traditional and charter schools. Following the 2020 passage of House Bill 7097, revenue from the sales tax will be allocated to charter school facilities on the basis of student enrollment. For traditional public schools, revenue will be spent according to the district’s master facilities plan, which is based on the condition of the school buildings. To inform community discussions ahead of the vote, the Jacksonville Public Education Fund (JPEF) published research highlighting the importance of high quality school facilities to student performance and achievement. To continue the conversation, this deeper dive looks at the policy and funding landscape of school buildings for both types of public schools.  \n1  \nHOW ARE SCHOOL FACILITIES FUNDED IN FLORIDA?  \nThere are five ways school buildings are funded in Florida.  \n1. STATE-MANDATED PROPERTY TAXES SET BY THE LEGISLATURE  \nPublic schools in Florida are funded according to their enrollment, using a measure called Full-Time Equivalent Students (FTE) .1 The state of Florida allocates various pools of funding to public schools based on FTE calculations for each pool. Schools receive a portion of their revenue for capital expenses to fund building construction, renovation and repairs and technology. Each year, every school board in Florida adopts a capital outlay plan and budget that provides a clear, transparent plan for capital spending to constituents.² The school board cannot spend any state-allocated funds on any project that is not included in a capital outlay plan and budget.³  \nCapital funding for schools is a combination of local and state dollars. The Florida Legislature sets the minimum property tax (\"millage\") rate. Local property taxes are collected and sent to the state, and then the state allocates those funds back to local districts along with additional state revenue from federal funds, lottery funds and other state money. The  \nrequired local dollars that unlock the state’s contributions are called the district's \"Required Local Effort\" (RLE) .4  \n2. DISCRETIONARY PROPERTY TAXES SET BY THE SCHOOL BOARD  \nIn addition to the state-mandated local dollars, each school board may also collect additional funds through property taxes to fund operating expenses-such as teacher salaries, supplies and other costs of running a school-as well as capital infrastructure. The discretionary capital outlay millage rate may be used to fund facilities, up to 1.5-mills (which translates to $1.50 for every $1,000 of taxable property value),5 on top of the other funds. Over the last decade, the state has decreased the capital outlay millage rate from 2 to 1.5 mills, exacerbating Duval County's facilities issues.  \n3. ADDITIONAL TAXES APPROVED BY THE VOTERS  \nBeyond property taxes that can be set at the school board's discretion, the school board may pass a resolution to put a referendum on the ballot for voters to approve increases in millage or sales tax rates.6 The school board can propose more than one type of tax, but they must be separate items for voters to decide on the ballot.7 Through voter-approved tax increases, school boards can continue levying additional property taxes up to a total maximum of 10-mills (including the RLE) .8  \nACCOUNTABILITY FOR VOTER-APPROVED FUNDS  \nIfa school board seeksa voter-approved sales tax increase to support school facilities, there must bea plan for how the proceeds will be used.9 The facilities plan should include fixed capital expenditures or costs associated with construc","cbCaipmJCGMsV03F","https://ap.wps.com/l/cbCaipmJCGMsV03F","pdf",1599709,"English","# How Are School Facilities Funded in Florida?\n## State-Mandated Property Taxes Set by the Legislature\n## Discretionary Property Taxes Set by the School Board\n## Additional Taxes Approved by the Voters\n# Accountability for Voter-Approved Funds\n# Funding Controlled by the State Department of Education","[{\"question\":\"How does Florida fund public school buildings based on student enrollment?\",\"answer\":\"Florida allocates funding using Full-Time Equivalent Students (FTE) calculations. Revenue supports capital expenses such as construction, renovation, repairs, and technology, following a capital outlay plan and budget adopted by each school board.\"},{\"question\":\"What additional funding can school boards raise beyond state-mandated dollars?\",\"answer\":\"School boards may collect discretionary property taxes for operating expenses and capital infrastructure. They can use discretionary capital outlay millage rates to fund facilities, within stated limits.\"},{\"question\":\"What accountability steps apply to voter-approved sales tax or millage increases?\",\"answer\":\"Facilities plans must specify capital expenditures and technology costs, and the state OPPAGA audits proposals for compliance with transparency and performance measures. After approval, districts must report annually with itemized expenditures and details on any loans or bond issues tied to expected revenue.\"}]","SEPTEMBER 2020 - A POLICY BRIEF FROM THE JACKSONVILLE PUBLIC EDUCATION FUND - Deeper Dive: School Facility Funding and Accountability | PDF",1792051628,15]