(a) Except as otherwise provided under the provisions of subsections (c) to (e), inclusive, of this section, for the fiscal year ending June 30, 2018, the budgeted appropriation for education shall be not less than the budgeted appropriation for education for the fiscal year ending June 30, 2017, plus any aid increase described in subsection (d) of section 10-262i, except that a town may reduce its budgeted appropriation for education for the fiscal year ending June 30, 2018, by one or more of the following:

(1) If a town experiences an aid reduction, as described in subsection (d) of section 10-262i, such town may reduce its budgeted appropriation for education in an amount equal to the aid reduction;

(2) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is equal to or greater than twenty per cent, and (B) a resident student count for October 1, 2016, using the data of record as of January 31, 2017, that is lower than such district’s resident student count for October 1, 2015, using the data of record as of January 31, 2017, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed one and one-half per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2017, except that the Commissioner of Education may, following a review of a town’s proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than one and one-half per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(3) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is less than twenty per cent, and (B) a resident student count for October 1, 2016, using the data of record as of January 31, 2017, that is lower than such district’s resident student count for October 1, 2015, using the data of record as of January 31, 2017, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed three per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2017, except that the Commissioner of Education may, following a review of a town’s proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than three per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(4) Any district (A) that does not maintain a high school and pays tuition to another school district pursuant to section 10-33 for resident students to attend high school in another district, and (B) in which the number of resident students attending high school for such district for October 1, 2016, using the data of record as of January 31, 2017, is lower than such district’s number of resident students attending high school for October 1, 2015, using the data of record as of January 31, 2017, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students attending high school for such years multiplied by the amount of tuition paid per student pursuant to section 10-33; or

(5) Any district that realizes new and documentable savings through increased district efficiencies approved by the Commissioner of Education or through regional collaboration or cooperative arrangements pursuant to section 10-158a may reduce such district’s budgeted appropriation for education in an amount equal to half of the amount of savings experienced as a result of such district efficiencies, regional collaboration or cooperative arrangement, provided such reduction shall not exceed one-half of one per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2017.

(b) Except as otherwise provided under the provisions of subsections (c) to (e), inclusive, of this section, for the fiscal year ending June 30, 2019, the budgeted appropriation for education shall be not less than the budgeted appropriation for education for the fiscal year ending June 30, 2018, plus any aid increase received pursuant to subsection (d) of section 10-262i, except that a town may reduce its budgeted appropriation for education for the fiscal year ending June 30, 2019, by one or more of the following:

(1) If a town experiences an aid reduction, as described in subsection (d) of section 10-262i, such town may reduce its budgeted appropriation for education in an amount equal to the aid reduction;

(2) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is equal to or greater than twenty per cent, and (B) a resident student count for October 1, 2017, using the data of record as of January 31, 2018, that is lower than such district’s resident student count for October 1, 2016, using the data of record as of January 31, 2018, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed one and one-half per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2018, except that the Commissioner of Education may, following a review of a town’s proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than one and one-half per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(3) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is less than twenty per cent, and (B) a resident student count for October 1, 2017, using the data of record as of January 31, 2018, that is lower than such district’s resident student count for October 1, 2016, using the data of record as of January 31, 2018, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student, as defined in subdivision (45) of section 10-262f, of such district, provided such reduction shall not exceed three per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2018, except that the Commissioner of Education may, following a review of a town’s proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than three per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(4) Any district (A) that does not maintain a high school and pays tuition to another school district pursuant to section 10-33 for resident students to attend high school in another district, and (B) in which the number of resident students attending high school for such district for October 1, 2017, using the data of record as of January 31, 2018, is lower than such district’s number of resident students attending high school for October 1, 2016, using the data of record as of January 31, 2018, may reduce such district’s budgeted appropriation for education by the difference in the number of resident students attending high school for such years multiplied by the amount of tuition paid per student pursuant to section 10-33; or

(5) Any district that realizes new and documentable savings through increased district efficiencies approved by the Commissioner of Education or through regional collaboration or cooperative arrangements pursuant to section 10-158a may reduce such district’s budgeted appropriation for education in an amount equal to half of the amount of savings experienced as a result of such district efficiencies, regional collaboration or cooperative arrangement, provided such reduction shall not exceed one-half of one per cent of the district’s budgeted appropriation for education for the fiscal year ending June 30, 2017.

(c) For the fiscal years ending June 30, 2018, and June 30, 2019, the Commissioner of Education may permit a town to reduce its budgeted appropriation for education in an amount determined by the commissioner if the school district in such town has permanently ceased operations and closed one or more schools in the school district due to declining enrollment at such closed school or schools in the fiscal years ending June 30, 2013, to June 30, 2018, inclusive.

(d) For the fiscal years ending June 30, 2018, and June 30, 2019, a town designated as an alliance district, as defined in section 10-262u, shall not reduce its budgeted appropriation for education pursuant to this section.

(e) For the fiscal years ending June 30, 2018, and June 30, 2019, the provisions of this section shall not apply to any district that is in the top ten per cent of school districts based on the accountability index, as defined in section 10-223e.

(f) For the fiscal years ending June 30, 2018, and June 30, 2019, the provisions of this section shall not apply to the member towns of a regional school district during the first full fiscal year following the establishment of the regional school district, provided the budgeted appropriation for education for member towns of such regional school district for each subsequent fiscal year shall be determined in accordance with this section.

(P.A. 88-358, S. 4, 9; P.A. 89-124, S. 6, 13; P.A. 92-262, S. 27, 42; P.A. 93-145, S. 2, 3, 6; P.A. 94-245, S. 35, 46; P.A. 95-226, S. 3, 4, 7, 30; P.A. 97-318, S. 4, 12; P.A. 99-217, S. 6, 8; P.A. 00-187, S. 14, 21, 75; P.A. 01-173, S. 62, 67; P.A. 03-76, S. 23; June 30 Sp. Sess. P.A. 03-6, S. 25; P.A. 05-245, S. 30; P.A. 06-135, S. 5; June Sp. Sess. P.A. 07-3, S. 64; P.A. 15-99, S. 1; 15-215, S. 19; June Sp. Sess. P.A. 15-5, S. 511; May Sp. Sess. P.A. 16-3, S. 125; June Sp. Sess. P.A. 17-2, S. 252.)

History: P.A. 89-124 in Subsec. (e) added forfeiture provisions and a minimum expenditure requirement for kindergarten to grade twelve, inclusive, regional school districts and added new Subsec. (g) re definition of “total need students” for purposes of the section; P.A. 92-262 amended Subsecs. (a), (c) and (f) to add fiscal year 1993, added Subsec. (b)(4), and amended Subsec. (d) to substitute 1994 for 1993; P.A. 93-145 added Subsec. (b)(5) re the amount of aid for the fiscal year ending June 30, 1994, and each fiscal year thereafter and amended Subsec. (d) to make the existing Subsec. Subdiv. (1), limited the applicability of said Subdiv. to the fiscal year ending June 30, 1994, added the “greater of the” existing requirement or the sum of the items described in Subparas. (A) and (B) and added the exception language, and added Subdiv. (2) concerning program expenditures for the fiscal year ending June 30, 1995, and for each fiscal year thereafter, effective July 1, 1993; P.A. 94-245 amended Subsec. (e) to add provision that any additional funds expended pursuant to an agreement between the State Board of Education and a kindergarten to grade twelve, inclusive, regional school district shall not be included in a district’s expenditures for the purpose of establishing any future minimum expenditure requirement, effective June 2, 1994; P.A. 95-226 added Subsec. (b)(6) and (7) re the fiscal years ending June 30, 1996, and June 30, 1997, amended Subsec. (d) to limit Subdiv. (2) to the fiscal year ending June 30, 1995, and added Subdiv. (3) concerning the fiscal years ending June 30, 1996, and June 30, 1997, and added Subsec. (f)(2) re fiscal years ending June 30, 1996, and June 30, 1997, and made technical changes, effective July 1, 1995; P.A. 97-318 amended Subsecs. (b) and (d) to add provisions re the fiscal year ending June 30, 1998, and the fiscal year ending June 30, 1999, respectively, effective July 1, 1997; P.A. 99-217 added Subsec. (d)(6) and (7) re expenditures for the fiscal years ending June 30, 2000, and June 30, 2001, effective July 1, 1999; P.A. 00-187 added Subsec. (b)(10) re fiscal year ending June 30, 2000, and each fiscal year thereafter and amended Subsec. (d)(7)(C) to add the clause “if the resident student count for October 1999, is less than the resident student count for October 1998”, effective July 1, 2000; P.A. 01-173 added Subsec. (d)(8) and (9) re fiscal years ending June 30, 2002, and June 30, 2003, respectively, effective July 1, 2001; P.A. 03-76 made technical changes in Subsec. (e), effective June 3, 2003; June 30 Sp. Sess. P.A. 03-6 added Subsec. (d)(10) and (11) re fiscal years ending June 30, 2004, and June 30, 2005, effective August 20, 2003; P.A. 05-245 added Subsec. (d)(12) re minimum expenditure for the fiscal year ending June 30, 2006, effective July 1, 2005; P.A. 06-135 added Subsec. (d)(13) re minimum expenditure for the fiscal year ending June 30, 2007, effective July 1, 2006; June Sp. Sess. P.A. 07-3 deleted former Subsec. (e) re forfeitures, redesignated existing Subsecs. (f) and (g) as Subsecs. (e) and (f) and made technical changes, effective July 1, 2007; P.A. 15-99 replaced former provisions re minimum expenditure requirements with new Subsecs. (a) to (e) re minimum budget requirement, effective July 1, 2015; P.A. 15-215 added Subsec. (f) re provisions of section not applicable to member towns of a regional school district during first full fiscal year following establishment of regional school district, effective July 1, 2015; June Sp. Sess. P.A. 15-5 amended Subsec. (d) by adding “currently” and making provisions applicable to a town formerly designated as an alliance district, effective July 1, 2015; May Sp. Sess. P.A. 16-3 amended Subsec. (b) by adding new Subdiv. (1) re town reducing budgeted appropriation for education in amount equal to aid reduction and redesignating existing Subdivs. (1) to (4) as Subdivs. (2) to (5), and amended Subsec. (e) by replacing “district performance” with “accountability” and replacing reference to Sec. 10-262u with reference to Sec. 10-223e, effective July 1, 2016; June Sp. Sess. P.A. 17-2 replaced “2013” with “2015”, replaced “2014” with “2016”, replaced “2015” with “2017”, replaced “2016” with “2018” and replaced “2017” with “2019”, amended Subsec. (a) by adding new Subdiv. (1) re town reducing budgeted appropriation for education in amount equal to aid reduction, and redesignating existing Subdivs. (1) to (4) as Subdivs. (2) to (5), and amended Subsec. (d) by deleting “currently” and “or formerly designated as an alliance district”, effective October 31, 2017.