(1) (a) If a district levies the number of mills calculated pursuant to section 22-54-106 (2)(a)(II) for property tax years before the 2020 property tax year, or the number of mills calculated pursuant to section 22-54-106 (2.1)(c)(I) for the 2021 property tax year and property tax years thereafter, the district shall make an additional levy to generate property tax revenue in an amount equal to the amount of categorical support funds; except that the total of the two levies cannot exceed the lesser of the district's levy for the immediately preceding year, the district's allowable levy under the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution if the district has not obtained voter approval to retain and spend revenues in excess of such property tax revenue limitation, or twenty-seven mills. (b) If a district levies the number of mills calculated pursuant to section 22-54-106 (2.1)(b)(I)(C) for the 2020 property tax year, the district shall make an additional levy to generate property tax revenue in an amount equal to the amount of categorical support funds; except that the total of the two levies cannot exceed the lesser of twenty-seven mills or the number of mills described in section 22-54-106 (2.1)(b)(I)(B). (2) When a district receives property tax revenue from the additional levy made pursuant to subsection (1) of this section or when a district has elected to keep excess property tax revenue collected during the 1992 calendar year pursuant to the provisions of section 22-44- 103.5 (2)(b)(III)(C) or (2)(c)(III), the district shall use the property tax revenue to replace, on a pro rata basis, any categorical program support funds that the district would otherwise be eligible to receive from the state. The district shall replace the categorical program support funds by June 30 of the budget year in which the district collects the property tax revenue. The commissioner of education shall recover any unpaid categorical program support funds as provided in section 22-2-112 (6). The department of education shall use the amount of categorical program support funds replaced by property tax revenue pursuant to the provisions of this subsection (2) to make payments of categorical program support funds to eligible districts. If the appropriations for categorical programs are less than the total categorical program support funds to which districts are entitled under applicable provisions of law, the department of education shall apply the funds to categorical programs in the following order: (a) First, transportation aid pursuant to article 51 of this title; (b) Second, funds pursuant to the "English Language Proficiency Act", article 24 of this title; (c) Third, small attendance center aid pursuant to section 22-54-122; and (d) Fourth, funds pursuant to the "Exceptional Children's Educational Act", article 20 of this title. (3) For purposes of this section, "categorical program support funds that the district would otherwise be eligible to receive from the state" means amounts that the district would have received from the state but that will be received instead from property tax revenues by reason of this section and includes funds pursuant to the "Exceptional Children's Educational Act", article 20 of this title 22; funds pursuant to the "English Language Proficiency Act", article 24 of this title 22; transportation aid pursuant to article 51 of this title 22; small attendance center aid pursuant to section 22-54-122; and career and technical education aid pursuant to part 1 of article 8 of title 23. Funds received by an administrative unit under the "Exceptional Children's Educational Act", article 20 of this title 22, as reimbursement for services provided to children counted in the pupil enrollment of a district are considered as funds that a district would otherwise be eligible to receive for purposes of this subsection (3). (4) In a budget year in which the provisions of section 22-54-104 (5)(g) apply, the department of education shall use the amount of categorical program support funds replaced by property tax revenue pursuant to the provisions of section 22-54-104 (5)(g)(IV) and (5)(g)(V) to make payments of categorical program support funds to eligible districts as specified in subsection (2) of this section. (5) (a) For the 2016-17 budget year through the 2024-25 budget year, if a district levies the number of mills calculated pursuant to section 22-54-106 (2)(a)(II), (2.1)(b)(I)(C), or (2.1)(c)(I), whichever is applicable, and the additional mill levy described in subsection (1) of this section for categorical support funds, and the combined total of the two levies is less than the number of mills that the district levied in the preceding budget year, the district, in addition to the two levies, shall assess a number of mills equal to the difference between the combined total of the two levies and the number of mills levied in the preceding budget year. The district shall deposit the property tax revenue collected from the mills levied pursuant to this subsection (5) in the total program reserve fund created in section 22-45-103 (1)(k). (b) For the 2025-26 budget year and each budget year thereafter, if a district levies the number of mills calculated pursuant to section 22-54-106 (2.1)(c)(I) and the additional mill levy described in subsection (1) of this section for categorical support funds, and the combined total of the two levies is less than the number of mills that the district levied in the preceding budget year, the district, in addition to the two levies, shall assess a number of mills equal to the difference between the combined total of the two levies and the number of mills levied in the preceding budget year. The revenue collected from the mills levied pursuant to this subsection (5)(b) must be available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the amounts and purposes for which the money is budgeted and expended must be in the district's discretion.
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