The state Department of Education has set limited conditions—generally attached to the federal No Child Left Behind act—under which targeted at-risk aid could be used for property tax relief. The criteria are listed in a March 9 memo to superintendents and school business administrators.

Previously, state education officials indicated that the aid, which will total $66 million statewide, could only be directed toward programs to close the achievement gap. Examples would include full-day kindergarten, academic preschool, or elementary math and literacy programs.

“Upon further review, it has been determined that [the funds] could be used for tax relief upon demonstration to the Department that the district is already addressing the needs of low-income students,” Katherine P. Attwood, the department’s director of fiscal policy and planning, wrote in the March 9 memo.

To Qualify Statewide, 217 districts qualify for at-risk aid. The following criteria would determine if a district could use the funds for tax relief:

• Elementary-school and K-12 districts must demonstrate that economically disadvantaged students met the state-determined adequate yearly progress (AYP) goals under No Child Left Behind for 2006 at grades 3-5 and 6-8.

• Regional high school districts must show that low-income students made AYP in 2006 on the state’s High School Proficiency Exam.

• Districts that did not make AYP in 2006 could use the funds for tax relief if, over the past three years, their economically disadvantaged students made progress toward the benchmarks.

• Districts where poor students did not make AYP as described above may use some at-risk funds for tax relief if their equalized tax rate is 20 percent above the state average.

The criteria do not apply to vocational-technical school districts, which must apply all at-risk funds to programs.