SB 825 - This act modifies two calculations used in the determination of state funding for school districts. FREE AND REDUCED LUNCH PUPIL COUNT: If school districts are eligible to participate in the USDA Community Eligibility Option, the calculation used to determine free and reduced lunch pupil count will change. For those districts, free and reduced lunch pupil count will be the percentage of free and reduced lunch students calculated as eligible on the last Wednesday in January of the most recent school year, as described in the act, multiplied by the district's average daily attendance figure. LOCAL EFFORT CALCULATION: Currently, the calculation of local effort uses a school district's assessed valuation figure from 2004. This act provides that when a change in a school district's boundary lines occurs, as described in the act, the Department of Elementary and Secondary Education must adjust the affected district's local effort calculation based on the land area adjustments from the boundary line change using 2004 assessed valuation data. This act is similar to provisions contained in SCS/HCS/HB 1689 (2014), SS/SB 528 (2014), and CCS/HCS/SCS/SBs 493, 485, 495, 516, 534, 545, 595, 616 & 624 (2014). MICHAEL RUFF