Revises provisions relating to education. (BDR 34-637)

REQUIRES TWO-THIRDS MAJORITY VOTE
(§§ 2, 7)
S.B. 253

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SENATE BILL NO. 253–SENATOR BUCK

FEBRUARY 27, 2025
____________

Referred to Committee on Education

SUMMARY—Revises provisions relating to education.
(BDR 34-637)

FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to education; revising provisions relating to the
statewide system of accountability; creating the Charter
School Facilities Account in the State General Fund for
the acquisition, improvement and maintenance of
facilities of certain charter schools; requiring the
Department of Education to distribute money from
the Account to certain charter schools based on the
attendance of pupils and the eligibility of pupils for free
and reduced-price meals; creating the State Public Charter
School Facility Fund in the State Treasu ry for the
payment of interest and redemption of outstanding bonds
of certain charter schools and the design, construction,
acquisition, leasing or renting of facilities for certain
charter schools; directing revenue to be deposited in to the
Fund; revising provisions relating to the annual reports of
accountability prepared by the State Board of Education
and each school district; revising provisions relating to
certain taxes to support public schools; and providing
other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law requires the Department of Education to : (1) determine annually 1
whether each public school is meeting the measurable objectives and performance 2
targets established pursuant to the statewide system of accountabil ity for public 3
schools; and (2) post such determinations and final ratings on the Internet website 4
maintained by the Department. (NRS 385A.670, 385A.720) Section 1 of this bill 5
requires the Department to also post on the Internet website a ranked list of the top 6

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10 elementary schools, middle schools and high schools in the State based on the 7
determinations and final ratings. 8
Existing law authorizes the Director of the Department of Business and 9
Industry to issue bonds and other obligations to finance the acquisition, 10
construction, improvement, restoration or rehabilitation of certain property, 11
buildings and facilities for charter schools, known as the Ch arter School Financing 12
Law. (NRS 388A.550 -388A.695) Section 4 of this bill creates the Charter School 13
Facilities Account in the State General Fund for the ac quisition, improvement and 14
maintenance of charter school facilities in this State and requires the Superintendent 15
of Public Instruction to administer the Account. 16
Section 4 requires the Department of Education, for Fiscal Year 2025-2026 and 17
each fiscal year thereafter, to distribute the money in the Account to each charter 18
school in this State, other than a charter school for distance education , as follows: 19
(1) $600 per school year per pupil for pupils qualifying as eligible for free and 20
reduced-price meals pursuant to the National School Lunch Program ; and (2) $300 21
per school year per pupil for all other pupils. The amount provided to each charter 22
school is reduced proportionally by the number of days each pupil is expected to 23
not attend the school in person if the pupil is participating in a program of distance 24
education provided by the charter school. Section 4 further provides that the money 25
remaining in the Account does not revert to the State General Fund at the end of 26
each fiscal year and must be carried forward to the next fiscal year. 27
Section 5 of this bill creates the State Public Charter School Facility Fund in 28
the State Treasury and requires the money in the Fund to be u sed for the payment 29
of interest and redemption of outstanding bonds of charter schools and for the 30
design, construction, acquisition, leasing or renting of facilities for certain charter 31
schools. Section 5 requires that money deposited in the Fund from tax revenue 32
from a county be used for charter schools in that county. 33
Existing law requires each board of county commissioners to levy taxes on 34
certain taxable property for the support of public schools in the county , the revenue 35
of which must be credited to the State Education Fund. (NRS 387.195) Section 2 of 36
this bill requires that a portion of such tax revenue must also be credited to the State 37
Public Charter School Facility Fund created by section 5. Section 7 of this bill 38
requires that when a municipality adopts certain ordinances and levies taxes 39
pursuant to section 2, a portion of those taxes be deposited into the Fund. 40
Existing law requires the board of trustees of each school district to report to 41
the State Board of Education and the Teachers and Leaders Council of Nevada 42
concerning the implementation and effectiveness of certain processes of the 43
statewide performance evaluation system for evaluating the performance of 44
educational employees. (NRS 391.465, 391.470) Section 6 of this bill requires the 45
board of trustees of each school district to also submit a report concerning teacher 46
performance evaluations based on the statewide p erformance evaluation system , 47
including, without limitation, a list of the top 10 percent of elementary school, 48
middle school and high school teachers . Section 6 requires the Department, on or 49
before September 15 of each year, to post on the Internet website of the Department 50
the top 10 percent of elementary school, middle school and high school teachers for 51
each school district in the State based on the state wide performance evaluation 52
system. 53

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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. NRS 385A.720 is hereby amended to read as 1
follows: 2
385A.720 1. Except as otherwise provided in subsection 3: 3
(a) Based upon the information received from the Department 4
pursuant to NRS 385A.670, the board of trustees of each school 5
district shall, on or before August 15 of each year, issue a 6
preliminary rating for each public school in the school district in 7
accordance with the statewide system of accountability for public 8
schools, excluding charter schools sponsored by the State Public 9
Charter School Authority, a college or university within the Nevada 10
System of Higher Education or a city or county. 11
(b) The board of trustees shall make preliminary ratings for all 12
charter schools that are sponsored by the board of trustees. 13
(c) The Department shall make preliminary ratings for all 14
charter schools sponsored by the State Public Charter School 15
Authority, all charter schools sponsored by a college or university 16
within the Nevada System of Higher Education and all charter 17
schools sponsored by a city or county. 18
2. Except as otherwise provided in subsection 3: 19
(a) Before making a f inal rating for a school, the board of 20
trustees of the school district or the Department, as applicable, shall 21
provide the school an opportunity to review the data upon which the 22
preliminary rating is based and to present evidence. 23
(b) If the school is a public school of the school district or a 24
charter school sponsored by the board of trustees, the board of 25
trustees of the school district shall, in consultation with the 26
Department, make a final determination concerning the rating for 27
the school on September 15. 28
(c) If the school is a charter school sponsored by the State Public 29
Charter School Authority, a college or university within the Nevada 30
System of Higher Education or a city or county, the Department 31
shall make a final determination concerning the rating for the school 32
on September 15. 33
3. The Department may temporarily waive or otherwise pause 34
the requirement to make ratings for public schools that comply with 35
20 U.S.C. § 6311(c) pursuant to this section if the United States 36
Department of Educatio n grants a waiver from or otherwise pauses 37
the requirements of 20 U.S.C. § 6311(c). 38
4. On or before September 15 of each year, the Department 39
shall post on the Internet website maintained by the Department the 40
determinations and final ratings made for al l schools in this State [.] 41
and a ranked list of the top 10 elementary schools, middle schools 42

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and high schools in the State based on the determinations and 1
final ratings. 2
Sec. 2. NRS 387.195 is hereby amended to read as follows: 3
387.195 1. Each board of county commissioners shall levy a 4
tax of 75 cents on each $100 of assessed valuation of taxable 5
property within the county for the support of the public schools. 6
2. The tax collected pursuant to subsection 1 on any as sessed 7
valuation attributable to the net proceeds of minerals must not be 8
considered as available to pay liabilities of the fiscal year in which 9
the tax is collected but must be deferred for use in the subsequent 10
fiscal year. 11
3. In addition to any tax le vied in accordance with subsection 12
1, each board of county commissioners shall levy a tax for the 13
payment of interest and redemption of outstanding bonds of the 14
county school district [.] , the payment of interest and redemption 15
of outstanding bonds of a charter school in the county and for 16
charter school facilities in the county. 17
4. The tax collected pursuant to subsection 1 and any interest 18
earned from the investment of the proceeds of that tax must be 19
remitted by the county treasurer to the State Treasurer for credit to 20
the State Education Fund. 21
5. The tax collected pursuant to subsection 3 and any interest 22
earned from the investment of the proceeds of that tax must be 23
credited to the county school district’s debt service fund [.] and the 24
State Public Charter School Facility Fund created by section 5 of 25
this act. 26
Sec. 3. Chapter 38 8A of NRS is hereby amended by adding 27
thereto the provisions set forth as sections 4 and 5 of this act. 28
Sec. 4. 1. There is hereby created the Charter School 29
Facilities Account in the State General Fund for the acquisition, 30
improvement and maintenance of facilities of charter schools 31
operating in this State. 32
2. The Superintendent of Public Instruction shall administer 33
the Account. 34
3. To the extent money is available in the Account, the 35
Department shall, for Fiscal Year 2025 -2026 and each fiscal year 36
thereafter, distribute the money in the Account in the following 37
manner: 38
(a) For pupils qualifying as eligible for free and reduced -price 39
meals pursuant to the National School Lunch Program, 42 U.S.C. 40
§§ 1751 et seq., an amount of $600 per school year per pupil: 41
(1) Attending a charter school on a full -time, in person 42
basis; and 43

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(2) Attending a charter school providing a program of 1
distance education, reduced proporti onally by the number of days 2
each pupil is expected to not attend the charter school in person. 3
(b) For pupils not qualifying as eligible for free and reduced -4
price meals pursuant to the National School Lunch Program, 42 5
U.S.C. §§ 1751 et seq., an amount of $300 per school year per 6
pupil: 7
(1) Attending a charter school on a full -time, in person 8
basis; and 9
(2) Attending a charter school providing a program of 10
distance education, reduced proportionally by the number of days 11
each pupil is expected to not attend the charter school in person. 12
4. If there is an insufficient amount of money in the Account 13
to fully fund the distributions projected to be made pursuant to 14
subsection 3 in any fiscal year, the Superintendent of Public 15
Instruction shall proportio nally reduce the amount of all such 16
distributions. 17
5. The interest and income earned on money in the Account, 18
after deducting any applicable charges must be credited to the 19
Account. 20
6. Any money remaining in the Account at the end of a fiscal 21
year does not revert to the State General Fund, and the balance in 22
the Account must be carried forward to the next fiscal year. 23
7. As used in this section: 24
(a) “Charter school” does not include a charter school for 25
distance education as defined in NRS 388A.705. 26
(b) “Program of distance education” has the meaning ascribed 27
to it in NRS 388.829. 28
Sec. 5. 1. There is hereby created as a special revenue fund 29
in the State Treasury the State Public Charter School Facility 30
Fund to be administered by the Executive Director of the State 31
Public Charter School Authority. The tax collected pursuant to 32
subsection 3 of NRS 387.195 for the payment of interest and 33
redemption of outstanding bonds of a charter school and for 34
charter school facilities must be deposited in the State Treasury 35
for credit to the State Public Charter School Facility Fund. 36
2. All interest and income earned from the money in the 37
Fund must be credited to the Fund. 38
3. Claims against the Fund must be paid as other claims 39
against the State are paid. 40
4. Money in the Fund must be used to meet existing or future 41
obligations of the State and for the following purposes: 42
(a) Construction, design or purchase of new and existing 43
buildings for use by a public charter school, including, without 44

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limitation, teacherages, dormitories, dining halls, gymnasiums and 1
stadiums. 2
(b) Enlarging, remodeling or repai ring existing buildings or 3
grounds for a public charter school, including, without limitation, 4
teacherages, dormitories, dining halls, gymnasiums and stadiums. 5
(c) Acquiring sites for building schools, or additional real 6
property for necessary purposes re lated to schools, including, 7
without limitation, playgrounds, athletic fields and sites for 8
stadiums. 9
(d) Renting or leasing a facility for the use of a charter school. 10
5. Any money disbursed from the Fund must be used for the 11
needs of charter schools in the county from which the tax revenue 12
was collected pursuant to subsection 3 of NRS 387.195 and 13
deposited into the Fund pursuant to subsection 1. 14
6. As used in this section, “charter school” does not include a 15
charter school for distance education as defined in NRS 388A.705. 16
Sec. 6. NRS 391.470 is hereby amended to read as follows: 17
391.470 1. On or before August 1 of each year, the board of 18
trustees of each school district shall submit a report to the State 19
Board and the Teachers and Leaders Council of Nevada created by 20
NRS 391.455 concerning [the] : 21
(a) The implementation and effectiveness of the process for peer 22
observations of teachers set forth in the regulations adopted by the 23
State Board pursuant to paragraph (e) of subsection 2 of NRS 24
391.465, including, without limitation, any recommendations for 25
revisions to the process of peer observations. 26
(b) Teacher performance evaluations based on the statewide 27
performance evaluation system established by the State Board 28
pursuant to NRS 391.465 , including, without limitation , a list of 29
the top 10 percent of elementary school, middle school and high 30
school teachers in each district. 31
2. On or before September 15 of each year, the Department 32
shall post on the Internet website maintained by the Department 33
the top 10 percent of elementary school, middle school and high 34
school teachers in each distric t as reported pursuant to 35
subsection 1. 36
Sec. 7. NRS 278C.250 is hereby amended to read as follows: 37
278C.250 1. After the effective date of the ordinance adopted 38
pursuant to NRS 278C.220: 39
(a) Any taxes levied upon taxable property in the tax increment 40
area each year by or for the benefit of the State, the municipality and 41
any public body must be divided as follows: 42
(1) That portion of the taxes that would be produced by the 43
rate upon which the tax is levied each y ear by or for each of those 44
taxing agencies upon the total sum of the assessed value of the 45

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taxable property in the tax increment area as shown upon the last 1
equalized assessment roll used in connection with the taxation of the 2
property by the taxing agenc y, must be allocated to and when 3
collected must be paid into the funds of the respective taxing 4
agencies as taxes by or for the taxing agencies on all other property 5
are paid. 6
(2) Except as otherwise provided in this section, the portion 7
of the taxes lev ied each year in excess of the amount determined 8
pursuant to subparagraph (1) must be allocated to, and when 9
collected must be paid into, the tax increment account pertaining to 10
the undertaking to pay the bond requirements of loans, money 11
advanced to, or indebtedness, whether funded, refunded, assumed or 12
otherwise, incurred by the municipality to finance or refinance, in 13
whole or in part, the undertaking. Unless the total assessed valuation 14
of the taxable property in the tax increment area exceeds the total 15
assessed value of the taxable property in the area as shown by the 16
last equalized assessment roll referred to in this subsection, all of the 17
taxes levied and collected upon the taxable property in the area must 18
be paid into the funds of the respective tax ing agencies. When the 19
loans, advances and indebtedness, if any, and interest thereon, have 20
been paid, all money thereafter received from taxes upon the taxable 21
property in the tax increment area must be paid into the funds of the 22
respective taxing agencies as taxes on all other property are paid. 23
(b) If the undertaking is a natural resources project or a rail 24
project for which the municipality has received approval from the 25
Interim Finance Committee pursuant to NRS 278C.157, any taxes 26
levied upon the sale or use of tangible personal property in the tax 27
increment area each year by or for the benefit of the State, the 28
municipality and any public body must be divided as follows: 29
(1) That portion of the taxes that would be produced by the 30
rate upon which the tax is levied each year by or for each of those 31
taxing agencies upon the total sum of the sales and use of tangible 32
personal property in the tax increment area in the fiscal year 33
immediately preceding the effective date of the ordinance adopted 34
pursuant to NRS 278C.220, must be allocated to and when collected 35
must be paid into the funds of the respective taxing agencies as 36
taxes by or for the taxing agencies on all other sales of tangible 37
personal property are paid. 38
(2) Except as otherwise provided in th is section, of the 39
portion of the taxes levied each year in excess of the amount 40
determined pursuant to subparagraph (1), 50 percent of that amount 41
must be allocated to, and when collected must be paid into the tax 42
increment account pertaining to the under taking to pay the bond 43
requirements of loans, money advanced to, or indebtedness, whether 44
funded, refunded, assumed or otherwise, incurred by the 45

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municipality to finance or refinance, in whole or in part, the 1
undertaking. The remaining 50 percent of that a mount must be 2
allocated to and when collected must be paid into the funds of the 3
respective taxing agencies as taxes by or for the taxing agencies on 4
all other sales of tangible personal property are paid. Unless the total 5
amount of the taxes imposed on the sale and use of tangible personal 6
property in the tax increment area exceeds the total amount of the 7
taxes imposed on the sale and use of tangible personal property in 8
the tax increment area in the fiscal year immediately preceding the 9
effective date of the ordinance adopted pursuant to NRS 278C.220, 10
all of the taxes levied and collected upon the sale or use of tangible 11
personal property in the tax increment area must be paid into the 12
funds of the respective taxing agencies. When the loans, advances 13
and i ndebtedness, if any, and interest thereon, have been paid, all 14
money thereafter received from taxes upon the sale or use of 15
tangible personal property in the tax increment area must be paid 16
into the funds of the respective taxing agencies as taxes on all o ther 17
taxes on the sale or use of tangible personal property are paid. 18
(c) If the undertaking is a natural resources project or a rail 19
project for which the municipality has received approval from the 20
Interim Finance Committee pursuant to NRS 278C.157, any taxes 21
imposed pursuant to NRS 363A.130 or 363B.110 on employers 22
located in the tax increment area must be divided as follows: 23
(1) That portion of the taxes that would be produced by the 24
rate upon which the tax is imposed each year by the Department of 25
Taxation in the fiscal year immediately preceding the effective date 26
of the ordinance adopted pursuant to NRS 278C.220, must be 27
allocated to and when collected must be paid to the Department of 28
Taxation as all other taxes imposed pursuant to NRS 363A.130 an d 29
363B.110 are paid. 30
(2) Except as otherwise provided in this section, of the 31
portion of the taxes imposed each year in excess of the amount 32
determined pursuant to subparagraph (1), 50 percent of that amount 33
must be allocated to, and when collected must be paid into, the tax 34
increment account pertaining to the undertaking to pay the bond 35
requirements of loans, money advanced to, or indebtedness, whether 36
funded, refunded, assumed or otherwise, incurred by the 37
municipality to finance or refinance, in whole or in part, the 38
undertaking. The remaining 50 percent of that amount must be 39
allocated to and when collected must be paid to the Department of 40
Taxation as all other taxes imposed pursuant to NRS 363A.130 and 41
363B.110 are paid. Unless the total amount of th e taxes imposed 42
pursuant to NRS 363A.130 and 363B.110 on employers located in 43
the tax increment area exceeds the total amount of the taxes imposed 44
on employers located in the tax increment area in the fiscal year 45

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immediately preceding the effective date of the ordinance adopted 1
pursuant to NRS 278C.220, all of the taxes imposed on employers 2
located in the tax increment area must be paid to the Department of 3
Taxation. When the loans, advances and indebtedness, if any, and 4
interest thereon, have been paid, al l money thereafter received from 5
taxes imposed pursuant to NRS 363A.130 or 363B.110 on 6
employers located in the tax increment area must be paid to the 7
Department of Taxation as all other taxes imposed pursuant to NRS 8
363A.130 and 363B.110 are paid. 9
2. Except as otherwise provided in subsection 2 of NRS 10
360.991, the amount of the taxes levied each year which are paid 11
into the tax increment account pursuant to subparagraph (2) of 12
paragraph (a) of subsection 1, subparagraph (2) of paragraph (b) of 13
subsection 1 and subparagraph (2) of paragraph (c) of subsection 1 14
must be limited by the governing body to an amount not to exceed 15
the combined total amount required for annual debt service of or any 16
outstanding advances of money or unfunded costs associated with 17
the project or projects acquired, improved or equipped, or any 18
combination thereof, as part of the undertaking. 19
3. Any revenues generated within the tax increment area in 20
excess of the amount referenced in subsection 2, if any, will be paid 21
into the funds of the respective taxing agencies in the same 22
proportion as their base amount was distributed. 23
4. Except as otherwise provided in this subsection, in any fiscal 24
year, the total revenue paid to a tax increment area pursuant to 25
subparagraph (2) of paragra ph (a) of subsection 1 in combination 26
with the total revenue paid to any other tax increment areas and any 27
redevelopment agencies of a municipality, other than any revenues 28
paid to any other tax increment areas pursuant to subparagraph (2) 29
of paragraph (b) of subsection 1 and subparagraph (2) of paragraph 30
(c) of subsection 1, must not exceed: 31
(a) In a county whose population is 100,000 or more or a city 32
whose population is 150,000 or more, an amount equal to the 33
combined tax rates of the taxing agencies fo r that fiscal year 34
multiplied by 10 percent of the total assessed valuation of the 35
municipality. 36
(b) In a county whose population is less than 100,000 or a city 37
whose population is less than 150,000, an amount equal to the 38
combined tax rates of the taxing agencies for that fiscal year 39
multiplied by 15 percent of the total assessed valuation of the 40
municipality. 41
 Notwithstanding the provisions of this subsection, if a county has 42
a population of less than 100,000 or if a city has a population of less 43
than 150,000 at the time the municipality issues securities for a tax 44
increment area pursuant to NRS 278C.280, the revenue limitation 45

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set forth in paragraph (b) must remain the revenue limitation for the 1
tax increment area until such time as the securities issue d for that 2
tax increment area pursuant to NRS 278C.280 have been paid in 3
full, including any securities issued to refund those securities, 4
regardless of whether the population of the municipality reaches or 5
exceeds 100,000 after the issuance of those securities. 6
5. If the revenue paid to a tax increment area must be limited 7
pursuant to paragraph (a) or (b) of subsection 4 and the municipality 8
has more than one redevelopment agency or tax increment area, or 9
one of each, the municipality shall determine the allocation to each 10
agency and area. Any revenue that would be allocated to a tax 11
increment area but for the provisions of this section must be paid 12
into the funds of the respective taxing agencies. 13
6. The portion of the taxes levied each year in excess of the 14
amount determined pursuant to subparagraph (1) of paragraph (a) of 15
subsection 1 which is attributable to any tax rate levied by a taxing 16
agency: 17
(a) To produce revenue in an amount sufficient to make annual 18
repayments of the principal of, and the i nterest on, any bonded 19
indebtedness that was approved by a majority of the registered 20
voters within the area of the taxing agency voting upon the question, 21
must be allocated to, and when collected must be paid into, the debt 22
service fund of that taxing agency. 23
(b) In excess of any tax rate of that taxing agency applicable to 24
the last taxation of the property before the effective date of the 25
ordinance, if that additional rate was approved by a majority of the 26
registered voters within the area of the taxing agency voting upon 27
the question, must be allocated to, and when collected must be paid 28
into, the appropriate fund of that taxing agency. 29
(c) Pursuant to NRS 387.3285 or 387.3287, if that rate was 30
approved by a majority of the registered voters within the area of the 31
taxing agency voting upon the question, must be allocated to, and 32
when collected must be paid into, the appropriate fund of that taxing 33
agency. 34
(d) For the support of the public schools and charter schools 35
within a county school district pursu ant to NRS 387.195, must be 36
allocated to, and when collected must be paid into, the State 37
Education Fund [.] and State Public Charter School Facility Fund. 38
7. The provisions of paragraph (a) of subsection 6 include, 39
without limitation, a tax rate approve d for bonds of a county school 40
district issued pursuant to NRS 350.020, including, without 41
limitation, amounts necessary for a reserve account in the debt 42
service fund. 43

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8. As used in this section, the term “last equalized assessment 1
roll” means the asses sment roll in existence on the 15th day of 2
March immediately preceding the effective date of the ordinance. 3
Sec. 8. The provisions of this act do not apply to the extent 4
that the provisions would constitute an impairment of the rights of 5
holders of the bonds or similar obligations issued by the State of 6
Nevada or a political subdivision thereof. If there are any such 7
outstanding bonds or obligations, the State of Nevada and its 8
officers and agencies shall take whatever actio ns that are deemed 9
necessary to protect the interests of the State and the rights of the 10
holders of the bonds and similar objections. 11
Sec. 9. The amendatory provisions of section 2 of this act: 12
1. Do not apply to any taxes due for any period ending on or 13
before June 30, 2026. 14
2. Must not be applied to modify, directly or indirectly, any 15
taxes levied or revenue pledged in such a manner as to impair 16
adversely any outstanding obligations of any county, including , 17
without limitation, bonds, medium -term financing, letters of credit 18
and any other financial obligation, until all such obligations have 19
been discharged in full or p rovision for their payment and 20
redemption has been fully made. 21
Sec. 10. 1. This section becomes effective upon passage and 22
approval. 23
2. Sections 1 to 9, inclusive, of this act become effective: 24
(a) Upon passage and approval for the purpose of performing 25
any preparatory administrative tasks that are necessary to carry out 26
the provisions of this act; and 27
(b) On January 1, 2026, for all other purposes. 28

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