Rules clarified on federal property and Federal Impact Aid

The Department of Education has amended regulations governing the Impact Aid program under the No Child Left Behind Act. The program provides maintenance and operations funding to school districts affected by federal activities such as property tax exemption of federal property. These regulations clarify the administration of payments relating to the federal acquisition of real property. Specifically, they address how a school district establishes eligibility for section 8002 payments and how a local official determines an aggregate estimated assessment value for the eligible federal property upon which these payments are based. The final regulations are effective December 22, 2008. The regulations as proposed also are below.

73 Fed. Reg. 70,570 (Nov. 20, 2008)
ED final regulations

73 Fed. Reg. 31,592 (June 2, 2008)
ED proposed regulations