Requires extraordinary special education aid to school districts for students with costs over $55,000 to be assessed and levied by county in which school district is located.

Summary

The legislation directs that when a school district’s cost for an individual special‑education pupil is over $55,000, the county where the district is located must provide the full excess amount as aid. The county will appropriate the money, assess it as a property‑tax levy, and list it as a separate line item on tax bills. This shifts the funding burden for the highest‑cost students from the state to local taxpayers.

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