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7 <br /> 7) Priority School Issues — Support legislation to address the following issues <br /> related to schools: <br /> a) Provide local school systems with calendar flexibility; <br /> b) Provide full funding for State allotments including Average Daily <br /> Membership (ADM) growth and infrastructure/capital, and support <br /> legislation to provide for an overall increase in funding based on average <br /> daily memberships outside of the current formula system; <br /> c) a periodic accounting process for State per pupil funds so that funds and <br /> pro-rated funds follow students to their respective schools, as opposed to <br /> the current process that only considers State funding allocations based on <br /> students' attendance location on a single day during the school year; <br /> d) Impose class size reductions commensurate with State funding for <br /> staffing; and <br /> e) Maintain full funding for Driver Education; <br /> 8) State/County Partnership for Education — Seek legislation to establish a new <br /> state-county partnership to address statewide public school capital challenges-- <br /> including but not limited to maintenance, renovation, construction and debt-- <br /> through a dedicated, stable funding stream that is consistent from county to <br /> county and sufficient to meet the school facility needs of all 100 counties; <br /> 9) Maternity/Paternity Leave and Benefits for School Employees — Support <br /> legislation which provides State coverage for maternity/paternity leave for all <br /> local school system employees that is similar to the coverage the State already <br /> provides to all other State employees; support legislation for the State to provide <br /> two (2) paid FMLA days to local school system employees; and oppose any <br /> legislation shifting the State's existing responsibility for employee benefits to local <br /> school boards and local governments; <br /> 10)Machinery Act — Support local governments' need for more flexibility to remedy <br /> measurement and/or condition property appraisal errors related to local property <br /> tax functions. North Carolina property tax law substantially limits the ability of <br /> local governments to address property tax discrepancies, such as prohibiting the <br /> refund of prior years' taxes paid after a measurement and/or condition property <br /> appraisal error is discovered. Just as local governments can recoup prior years' <br /> property taxes from owners for "discoveries", local governments should likewise <br /> be authorized to refund prior years' taxes paid when situations such as <br /> measurement and/or condition property appraisal errors are discovered; <br /> 11)Homestead Exemption — Support revisions to the Homestead Exemption <br /> provisions of the Machinery Act to: <br /> a) provide greater opportunities for low-income seniors to remain in their <br /> homes and not be displaced due to property tax burdens by approving a <br /> one-time ten percent (10%) increase in the base income qualification <br /> standard; and maintaining the current provisions which increase the <br /> income qualification standard each year based on any cost-of-living <br /> adjustment made to the benefits under Titles II and XVI of the Social <br /> Security Act for the preceding calendar year; and <br />