I 
112TH CONGRESS 
1ST SESSION H. R. 1342 
To reauthorize the impact aid program under the Elementary and Secondary 
Education Act of 1965. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 4, 2011 
Ms. HIRONO (for herself and Mrs. NOEM) introduced the following bill; which 
was referred to the Committee on Education and the Workforce 
A BILL 
To reauthorize the impact aid program under the Elementary 
and Secondary Education Act of 1965. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Local Taxpayer Relief 
Act’’. 
SEC. 2. PAYMENTS RELATING TO FEDERAL ACQUISITION 
OF REAL PROPERTY. 
(a) AMENDMENTS.—Section 8002 of the Elementary 
and Secondary Education Act of 1965 (20 U.S.C. 7702) 
is amended— 
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(1) in subsection (a)(1)(C), by amending the 
matter preceding clause (i) to read as follows: 
‘‘(C) had an assessed value according to 
original records (including facsimiles or other 
reproductions of those records) or other records 
that the Secretary determines to be appropriate 
and reliable, including Federal agency records 
or local historical records aggregating 10 per-
cent or more of the assessed value of—’’; 
(2) in subsection (b)— 
(A) in paragraph (1), by adding at the end 
the following: 
‘‘(D) Notwithstanding any other provision of 
this subsection, a local educational agency may not 
be paid an amount under this section that exceeds 
the total current expenditures of the agency in the 
second prior fiscal year.’’; 
(B) by striking paragraph (2) and insert-
ing the following: 
‘‘(2) DETERMINATION
OF
ESTIMATED
AS-
SESSED
VALUE
FOR
ELIGIBLE
FEDERAL
PROP-
ERTY.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), in determining the estimated taxable 
value of eligible Federal property located within 
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the boundaries of a local educational agency for 
fiscal year 2010 and each succeeding fiscal 
year, the Secretary shall— 
‘‘(i) determine the total taxable value 
for the purpose of levying a property tax 
for school purposes for current expendi-
tures of real property located within the 
boundaries of such local educational agen-
cy; 
‘‘(ii) determine the per acre value of 
the eligible Federal property by dividing— 
‘‘(I) the total taxable value as de-
termined in clause (i), by 
‘‘(II) the total acres located with-
in the boundaries of the local edu-
cational agency minus the number of 
Federal acres eligible under this sec-
tion; and 
‘‘(iii) multiply the per acre value as 
calculated under clause (ii) by the number 
of Federal acres eligible under this section. 
‘‘(B) SPECIAL RULE.—In a case in which 
a local educational agency shares eligible Fed-
eral property with 2 or more local educational 
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agencies, the local educational agency may ask 
the Secretary to— 
‘‘(i) calculate the per acre value of 
each such local educational agency in ac-
cordance with subparagraph (A); and 
‘‘(ii) apply the average of the per acre 
values to the acres of the Federal property 
in that agency.’’; and 
(C) by striking paragraph (3) and insert-
ing the following: 
‘‘(3) APPLICATION OF CURRENT LEVIED REAL 
PROPERTY TAX RATE.—In calculating the amount 
that a local educational agency is eligible to receive 
for a fiscal year the Secretary shall apply the cur-
rent levied real property tax rate for current expend-
itures levied by fiscally independent local educational 
agencies, or imputed for fiscally dependent local edu-
cational agencies, to the current annually deter-
mined estimated taxable value of such acquired Fed-
eral property as calculated under paragraph (2).’’; 
(3) in subsection (f), by striking paragraphs (4) 
and (5); 
(4) by amending subsection (g) to read as fol-
lows: 
‘‘(g) FORMER DISTRICTS.— 
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‘‘(1) CONSOLIDATIONS.—For fiscal year 2006 
and all succeeding fiscal years, if a local educational 
agency described in paragraph (2) is formed at any 
time after 1938 by the consolidation of 2 or more 
former school districts, the local educational agency 
may elect to have the Secretary determine its eligi-
bility and any amount for which the local edu-
cational agency is eligible under this section for any 
fiscal year on the basis of 1 or more of those former 
districts, as designated by the local educational 
agency in such election. 
‘‘(2) ELIGIBLE
LOCAL
EDUCATIONAL
AGEN-
CIES.—A local educational described in this para-
graph is— 
‘‘(A) any local educational agency that, for 
fiscal year 1994 or any preceding fiscal year, 
applied for, and was determined to be eligible 
under, section 2(c) of the Act of September 20, 
1950 (Public Law 874, 81st Congress), as that 
section was in effect for that fiscal year; or 
‘‘(B) a local educational agency formed by 
the consolidation of 2 or more districts, at least 
1 of which was eligible for assistance under this 
section for the fiscal year preceding the year of 
the consolidation, if— 
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