North Carolina SB 285: "BLACKBEARD" OUTDOOR DRAMS FUNDS

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 285

Short Title: Teacher Salary Supplement/Guilford Cnty Schs. (Public)
Sponsors: Senators Robinson and Garrett (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 17, 2025
*S285-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO AUTHORIZE SUPPLEMENTAL FUNDS FOR TEACHER COMPENSATION 2
FOR THE 2025-2027 FISCAL BIENNIUM AND TO INCLUDE GUILFORD COUNTY 3
SCHOOLS AS ELIGIBLE TO RECEIVE THOSE FUNDS. 4
The General Assembly of North Carolina enacts: 5
SECTION 1.(a) Use of Funds. – For each year of the 2025-2027 fiscal biennium, 6
except as provided in subsection (g) of this section, the State Board of Education shall allocate 7
funds pursuant to this section to eligible local school administrative units to provide salary 8
supplements to teachers and qualifying school administrators in those units. Allocation of salary 9
supplements among teachers and qualifying school administrators within each eligible local 10
school administrative unit, including whether a teacher or qualifying school administrator 11
receives a salary supplement and the amount of the supplement provided to that person, shall be 12
determined in the discretion of the local board of education of the eligible unit, except that no 13
individual salary supplement shall exceed the per teacher funding amount awarded to that unit 14
pursuant to subdivision (4) of subsection (c) of this section. 15
SECTION 1.(b) Definitions. – As used in this section, the following definitions shall 16
apply: 17
(1) Adjusted market value of taxable real property. – A county's assessed taxable 18
real property value, using the latest available data published by the 19
Department of Revenue, divided by the county's sales assessment ratio 20
determined under G.S. 105-289(h). 21
(2) Composite value. – For each eligible county, the sum of the following: 22
a. The taxable real property factor multiplied by sixty-five percent 23
(65%). 24
b. The median household income factor multiplied by twenty-five 25
percent (25%). 26
c. The effective tax rate factor multiplied by ten percent (10%). 27
(3) County allocation factor. – For each eligible county, the supplement factor for 28
that county divided by the sum of all supplement factors for the State. 29
(4) Effective tax rate. – The actual county tax rate multiplied by the most recent 30
annual sales assessment ratio for that county. 31
(5) Effective tax rate factor. – For each eligible county, the effective tax rate for 32
that county divided by the median effective tax rate in the State. 33
(6) Eligible county. – One of the following: 34
a. A county that has an adjusted market value of taxable real property of 35
less than fifty billion nine hundred million dollars ($50,900,000,000). 36

General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 285-First Edition
b. Guilford County. 1
(7) Eligible local school administrative unit. – A local school administrative unit 2
located in whole or in part in an eligible county. 3
(8) Eligible school. – A public school that is located in an eligible county and 4
governed by a local school administrative unit. 5
(9) Maintenance of effort amount. – For each local school administrative unit in 6
each fiscal year, the supplant factor multiplied by the total State and non-State 7
funds expended for salaries for teachers from the fiscal year for which the 8
most recent salary data are available. 9
(10) Median household income. – A county's median household income for the 10
most recent 12 months for which data are available, as that term is used in 11
G.S. 143B-437.08. 12
(11) Median household income factor. – For each eligible county, the median 13
household income in the State divided by the median household income for 14
that county. 15
(12) Non-State funds. – Any funds held by a local school administrative unit, other 16
than nonrecurring federal funds received as a result of legislation enacted by 17
Congress in response to COVID-19, that are not State funds. 18
(13) Qualifying school administrator. – Any of the following: 19
a. Assistant principals paid pursuant to G.S. 115C-285(a)(8). 20
b. Principals paid pursuant to G.S. 115C-285(a)(8a). 21
(14) Supplant factor. – For each local school administrative unit in each fiscal year 22
of the fiscal biennium, the total non-State funds expended for salary 23
supplements for teachers in the 2020-2021 fiscal year divided by the total 24
State and non-State funds expended for salaries for teachers in the 2020-2021 25
fiscal year. 26
(15) Supplement factor. – For each eligible county, the composite value multiplied 27
by the number of State-funded teachers employed in a school in the county 28
that is governed by a local school administrative unit. 29
(16) Taxable real property factor. – For each eligible county, the median adjusted 30
market value of taxable real property in the State divided by the adjusted 31
market value of taxable real property for that county.