Public School Buildings

NMSA 1978 ch. 22, art. 26

in effect

NMSA 1978, § 22-26-1 Short title

22-26-1. Short title Chapter 22, Article 26 NMSA 1978 may be cited as the "Public School Buildings Act". Laws 1983, ch. 163, § 1; 2007, ch. 366, § 18.

NMSA 1978, § 22-26-2 Definition

22-26-2. Definition As used in the Public School Buildings Act, "capital improvements" means expenditures, including payments made with respect to lease-purchase arrangements as defined in the Education Technology Equipment Act [Chapter 6, Article 15A NMSA 1978] but excluding any other debt service expenses, for: A. erecting, remodeling, making additions to, providing equipment for or furnishing public school buildings, including teacher housing and pre-kindergarten classrooms belonging to the school district or charter school located in the school district; B. payments made pursuant to a financing agreement entered into by a school district or a charter school for the leasing of a building or other real property with an option to purchase for a price that is reduced according to payments made; C. purchasing or improving public school grounds; D. purchasing activity vehicles for transporting students to and from extracurricular school activities; provided that this authorization for expenditure does not apply to school districts with a student MEM greater than sixty thousand; E. administering the projects undertaken pursuant to Subsections A and C of this section, including expenditures for facility maintenance software, project management software, project oversight and district personnel specifically related to administration of projects funded by the Public School Buildings Act; provided that expenditures pursuant to this subsection shall not exceed five percent of the total project costs; and F. purchasing and installing education technology improvements, excluding salary expenses of school district employees, but including tools used in the educational process that constitute learning and administrative resources, and that may also include: (1) satellite, copper and fiber-optic transmission; computer and network connection devices; digital communication equipment, including voice, video and data equipment; servers; switches; portable media devices, such as discs and drives to contain data for electronic storage and playback; and purchase or lease of software licenses or other technologies and services, maintenance, equipment and computer infrastructure information, techniques and tools used to implement technology in schools and related facilities; and (2) improvements, alterations and modifications to, or expansions of, existing buildings or tangible personal property necessary or advisable to house or otherwise accommodate any of the tools listed in this subsection. Laws 1983, ch. 163, § 2; 1999, ch. 89, § 3; 2007, ch. 366, § 19; 2009, ch. 25, § 1; 2017, ch. 73, § 2; 2019, ch. 179, § 4; 2021, ch. 52, § 10.

NMSA 1978, § 22-26-3 Authorization for local school board to submit question of capital improvements tax imposition

22-26-3. Authorization for local school board to submit question of capital improvements tax imposition A. A local school board may adopt a resolution to submit to the qualified electors of the school district the question of whether a property tax at a rate not to exceed the rate specified in the resolution should be imposed upon the net taxable value of property allocated to the school district under the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978] for the purpose of capital improvements to public schools in the school district. The resolution shall: (1) identify the capital improvements for which the revenue proposed to be produced will be used; (2) specify the rate of the proposed tax, which shall not exceed ten dollars ($10.00) on each one thousand dollars ($1,000) of net taxable value of property allocated to the school district under the Property Tax Code; (3) limit the imposition of the proposed tax to no more than six property tax years; and (4) indicate the regular election on which the ballot question shall appear or specify the date a special election will be held to submit the question of imposition of the tax to the qualified electors of the district. B. A school district that has one or more charter schools located within the school district boundaries shall collaborate with the charter schools to establish a process through which the charter schools submit necessary information to the school district for inclusion in the resolution. This process shall include: (1) identification of the capital improvements of the charter school for which the revenue proposed to be produced will be used; (2) a requirement that necessary information be submitted to the school district no later than June 1 of the calendar year in which the local school board will consider the resolution; and (3) the point of contact in the school district to which the charter school is to submit the information. C. A resolution submitted to the qualified electors pursuant to Subsection A of this section shall include capital improvements funding for a locally chartered or state-chartered charter school located within the school district if: (1) the charter school has complied with the process outlined in Subsection B of this section; and (2) the capital improvements are included in the five-year facilities plan: (a) of the school district, if the charter school is a locally chartered charter school; or (b) of the charter school, if the charter school is a state-chartered charter school. Laws 1983, ch. 163, § 3; 1986, ch. 32, § 26; 2007, ch. 366, § 20; 2019, ch. 212, § 228; 2022, ch. 19, § 5.

NMSA 1978, § 22-26-4 Authorizing resolution; time limitation

22-26-4. Authorizing resolution; time limitation The resolution authorized under Section 22-26-3 NMSA 1978 shall be adopted within the time frames required by the Election Code [Chapter 1 NMSA 1978] and pursuant to the requirements of the property tax division of the taxation and revenue department. Laws 1983, ch. 163, § 4; 2019, ch. 212, § 229.

NMSA 1978, § 22-26-5 Conduct of election; notice; ballot

22-26-5. Conduct of election; notice; ballot A. An election on the question of imposing a tax under the Public School Buildings Act shall be held as prescribed in the Local Election Act [Chapter 1, Article 22 NMSA 1978]. B. The resolution authorizing the ballot question or calling for a special election shall include as the question to be submitted to the voters whether a property tax at a rate not to exceed the rate specified in the authorizing resolution should be imposed for the specified number of property tax years not exceeding six years upon the net taxable value of all property allocated to the school district for capital improvements. C. The ballot shall include the information specified in Subsection B of this section and shall present the voter the choice of voting "for the public school buildings tax" or "against the public school buildings tax". Laws 1983, ch. 163, § 5; 1986, ch. 32, § 27; 2007, ch. 366, §21; 2018, ch. 79, § 95; 2019, ch. 212, § 230.

NMSA 1978, § 22-26-6 Election results; certification

22-26-6. Election results; certification The certification of the results of an election held on the question of imposition of a public school buildings tax shall be as prescribed in the Local Election Act [Chapter 1, Article 22 NMSA 1978], and in addition to the reporting of results required by the Election Code [Chapter 1 NMSA 1978], a copy of the certificate of results shall be delivered immediately to the secretary. Laws 1983, ch. 163, § 6; 1993, ch. 226, § 52; 2019, ch. 212, § 231.

NMSA 1978, § 22-26-7 Imposition of tax; limitations

22-26-7. Imposition of tax; limitations If as a result of an election held in accordance with the Public School Buildings Act a majority of the qualified electors voting on the question votes in favor of the imposition of the tax, the tax rate shall be certified, unless the local school board directs that the tax levy not be made for the year, by the department of finance and administration at the rate specified in the authorizing resolution or at any lower rate required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978 upon the rate specified in the authorizing resolution or at any rate lower than the rate required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978 if directed by the local school board pursuant to Section 22-26-8 NMSA 1978, and the tax shall be imposed at the rate certified in accordance with the provisions of the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978]. If in any tax year the authorized tax rate under the Public School Buildings Act, when added to the tax rates for servicing debt of the school district and for capital improvements pursuant to the Public School Capital Improvements Act [Chapter 22, Article 25 NMSA 1978], exceeds fifteen dollars ($15.00), or a lower amount that would be required by applying the rate limitation provisions of Section 7-37-7.1 NMSA 1978 to the amount of fifteen dollars ($15.00), on each one thousand dollars ($1,000) of net taxable value of property allocated to the school district under the Property Tax Code, the tax rate under the Public School Buildings Act shall be reduced to an amount that, when added to such additional rates, will equal fifteen dollars ($15.00), or the lower amount that would be required by applying the rate limitation provisions of Section 7-37-7.1 NMSA 1978 to the amount of fifteen dollars ($15.00), on each one thousand dollars ($1,000) of net taxable value of property so allocated to the school district. The revenue produced by the tax and any state distribution resulting to the district under the Public School Buildings Act shall be expended only for capital improvements. Laws 1983, ch. 163, § 7; 1986, ch. 32, § 28; 1996, ch. 63, § 1.

NMSA 1978, § 22-26-8 Tax to be imposed for a maximum of six years

22-26-8. Tax to be imposed for a maximum of six years A tax imposed in a school district as a result of an election under the Public School Buildings Act shall be imposed for one, two, three, four, five or six years. The local school board may direct that such levy be decreased or not made for any year if, in its judgment, the total levy is not necessary for such year and shall direct that the levy be decreased by the amount required if a decrease is required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978. Laws 1983, ch. 163, § 8; 1986, ch. 32, § 29; 2007, ch. 366, § 22; 2019, ch. 212, § 232.

NMSA 1978, § 22-26-9 Charter schools; receipt of local property tax revenue

22-26-9. Charter schools; receipt of local property tax revenue If the qualified electors of a school district have voted in favor of the imposition of a property tax as provided in Section 22-26-3 NMSA 1978, the amount of tax revenue to be distributed to each charter school that was included in the resolution shall be determined each year and shall be in the same proportion as the average full-time-equivalent enrollment of the charter school on the first reporting date of the prior school year is to the total such enrollment in the district; provided that, in the case of an approved charter school that had not commenced classroom instruction in the prior school year, the estimated full-time-equivalent enrollment in the first year of instruction, as shown in the approved charter school application, shall be used, subject to adjustment after the first reporting date. Each year, the department shall certify to the county treasurer of the county in which the eligible charter schools in the school district are located the percentage of the revenue to be distributed to each charter school. The county treasurer shall distribute the charter school's share of the property tax revenue directly to the charter school. Laws 2007, ch. 366, § 23; 2010, ch. 116, § 8; 2019, ch. 212, § 233.

NMSA 1978, § 22-26-10 Expenditures by charter schools; reports to department

22-26-10. Expenditures by charter schools; reports to department A. No later than December 1 of each year, each locally chartered or state-chartered charter school that expects a distribution of property taxes pursuant to the Public School Buildings Act during the next calendar year shall submit a report to the department and its chartering authority showing the purposes for which the expected distribution will be expended. The department shall review the report and, no later than twenty days after receiving the report, shall advise the charter school if, in its opinion, the proposed expenditures are consistent with law and shall provide a copy of the advice to the local district. B. No later than January 31 of each year, each locally chartered or state-chartered charter school that received a distribution of property taxes pursuant to the Public School Buildings Act during the preceding calendar year shall submit a report to the department and its chartering authority showing the purposes for which the distribution was expended and the amount expended for each purpose. Laws 2011, ch. 11, § 2.

Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18522/index.doFetched: 10/20/2026