Capital expenditure health and safety revenue is available for hazardous substance removal, fire and life safety code repairs and health, safety, environmental and air quality management. Individual projects that otherwise qualify for health and safety but which cost more than $500,000 must be funded using alternative facilities revenue. Health and safety revenue is equalized.

Alternative Facilities

A school district qualifies for the alternative facilities program if it has an average of at least 66 pupils per grade, more than 1.85 million square feet of space that averages more than 15 years old, or more than 1.5 million square feet of space that averages more than 35 years old, and insufficient health and safety and capital facilities revenue to meets its deferred maintenance needs, make accessibility improvements or fire, safety or health repairs, and if it has a ten-year facility plan approved by the Commissioner of Education. Districts also qualify for alternative facilities for individual health and safety projects that exceed $500,000 in project cost. Qualifying districts may sell bonds and make a levy to repay the bonds, or may annually levy for the costs in the ten-year plan without voter approval. The cost of this program is offset in part by state aid for districts that participated in the program before 1999-2000. Levies under this program are also eligible for the first tier of debt service equalization.