Bill Text: IA HF136 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act relating to the state school foundation program, by modifying requirements for the enactment of the state percents of growth, establishing state percents of growth, modifying provisions relating to school district property tax replacement payments, and including effective date and applicability provisions. (Formerly HSB 55.)
Sponsorship: Committee Bill
Status: (N/A - Dead) 2017-02-06 - Withdrawn. H.J. 234. [HF136 Detail]
Download: Iowa-2017-HF136-Introduced.html
House File 136 - Introduced HOUSE FILE BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO HSB 55) A BILL FOR 1 An Act relating to the state school foundation program, by 2 modifying requirements for the enactment of the state 3 percents of growth, establishing state percents of growth, 4 modifying provisions relating to school district property 5 tax replacement payments, and including effective date and 6 applicability provisions. 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2206HV (3) 87 md/sc PAG LIN 1 1 Section 1. Section 257.8, subsections 1 and 2, Code 2017, 1 2 are amended to read as follows: 1 3 1. State percent of growth.The state percent of growth 1 4 for the budget year beginning July 1, 2014, is four percent.1 5 The state percent of growth for the budget year beginning July 1 6 1, 2015, is one and twenty=five hundredths percent. The state 1 7 percent of growth for the budget year beginning July 1, 2016, 1 8 is two and twenty=five hundredths percent. The state percent 1 9 of growth for the budget year beginning July 1, 2017, is one 1 10 and eleven hundredths percent. The state percent of growth for 1 11 each subsequent budget year shall be established by statute 1 12 which shall be enacted within thirty days of thesubmission in 1 13 the year preceding the base yeartransmission of the governor's 1 14 budget required by February 1 under section 8.21 during the 1 15 regular legislative session beginning in the base year.The 1 16 establishment of the state percent of growth for a budget year 1 17 shall be the only subject matter of the bill which enacts the 1 18 state percent of growth for a budget year.1 19 2. Categorical state percent of growth.The categorical 1 20 state percent of growth for the budget year beginning July 1 21 1, 2014, is four percent.The categorical state percent of 1 22 growth for the budget year beginning July 1, 2015, is one and 1 23 twenty=five hundredths percent. The categorical state percent 1 24 of growth for the budget year beginning July 1, 2016, is two 1 25 and twenty=five hundredths percent. The categorical state 1 26 percent of growth for the budget year beginning July 1, 2017, 1 27 is one and eleven hundredths percent. The categorical state 1 28 percent of growth for each budget year shall be established 1 29 by statute which shall be enacted within thirty days of the 1 30submission in the year preceding the base yeartransmission of 1 31 the governor's budget required by February 1 under section 8.21 1 32 during the regular legislative session beginning in the base 1 33 year.The establishment of the categorical state percent of 1 34 growth for a budget year shall be the only subject matter of 1 35 the bill which enacts the categorical state percent of growth 2 1 for a budget year.The categorical state percent of growth 2 2 may include state percents of growth for the teacher salary 2 3 supplement, the professional development supplement, the early 2 4 intervention supplement, and the teacher leadership supplement. 2 5 Sec. 2. Section 257.16B, subsection 2, paragraph d, 2 6 unnumbered paragraph 1, Code 2017, is amended to read as 2 7 follows: 2 8 Foreachthe budget year beginningon or afterJuly 1, 2016, 2 9 the department of management shall calculate for each school 2 10 district all of the following: 2 11 Sec. 3. Section 257.16B, subsection 2, paragraph d, 2 12 subparagraph (3), Code 2017, is amended to read as follows: 2 13 (3) The amount of each school district's property tax 2 14 replacement payment. Each school district's property tax 2 15 replacement payment equals the school district's weighted 2 16 enrollment for the budget year beginning July 1, 2016, 2 17 multiplied by the remainder of the amount calculated for 2 18 the school district under subparagraph (2) minus the amount 2 19 calculated for the school district under subparagraph (1). 2 20 Sec. 4. Section 257.16B, subsection 2, Code 2017, is amended 2 21 by adding the following new paragraph: 2 22 NEW PARAGRAPH. e. For each budget year beginning on 2 23 or after July 1, 2017, the department of management shall 2 24 calculate for each school district all of the following: 2 25 (1) The regular program state cost per pupil for the budget 2 26 year beginning July 1, 2012, multiplied by one hundred percent 2 27 less the regular program foundation base per pupil percentage 2 28 pursuant to section 257.1. 2 29 (2) The regular program state cost per pupil for the budget 2 30 year beginning July 1, 2017, multiplied by one hundred percent 2 31 less the regular program foundation base per pupil percentage 2 32 pursuant to section 257.1. 2 33 (3) The amount of each school district's property tax 2 34 replacement payment. Each school district's property tax 2 35 replacement payment equals the school district's weighted 3 1 enrollment for the budget year multiplied by the remainder 3 2 of the amount calculated for the school district under 3 3 subparagraph (2) minus the amount calculated for the school 3 4 district under subparagraph (1). 3 5 Sec. 5. EFFECTIVE UPON ENACTMENT. This Act, being deemed of 3 6 immediate importance, takes effect upon enactment. 3 7 Sec. 6. APPLICABILITY. This Act applies to school budget 3 8 years beginning on or after July 1, 2017. 3 9 EXPLANATION 3 10 The inclusion of this explanation does not constitute agreement with 3 11 the explanation's substance by the members of the general assembly. 3 12 This bill relates to the state school foundation program, by 3 13 modifying requirements for the enactment of the state percents 3 14 of growth, establishing state percents of growth, and modifying 3 15 provisions relating to school district property tax replacement 3 16 payments. 3 17 The bill establishes a state percent of growth of 1.11 3 18 percent for the budget year beginning July 1, 2017. The 3 19 state percent of growth is used to calculate the amount 3 20 of supplemental state aid for a budget year as part of the 3 21 state school foundation program. The bill also establishes 3 22 a categorical state percent of growth of 1.11 percent for 3 23 the budget year beginning July 1, 2017. The categorical 3 24 state percent of growth is used to calculate the amount of 3 25 supplemental state aid for each of the categorical funding 3 26 supplements. 3 27 Current Code section 257.8 requires bills establishing the 3 28 state percent of growth and the categorical state percent of 3 29 growth to be enacted within 30 days of the submission in the 3 30 year preceding the base year of the governor's budget. Code 3 31 section 257.8 also requires the state percent of growth and the 3 32 categorical state percent of growth to be enacted in separate 3 33 bills and be the only subject matter of each bill. The bill 3 34 strikes the subject matter requirement for such bills and 3 35 specifies that the enactment deadline for bills establishing 4 1 the state percent of growth and the categorical state percent 4 2 of growth is within 30 days of transmission of the governor's 4 3 budget, which Code section 8.21 requires by February 1 of the 4 4 regular legislative session beginning in the base year. 4 5 Current Code section 257.16B provides for school district 4 6 property tax replacement payments. For each budget year 4 7 beginning on or after July 1, 2016, each school district's 4 8 property tax replacement payment amount is equal to the school 4 9 district's weighted enrollment for the budget year multiplied 4 10 by the difference of the following: (1) the regular program 4 11 state cost per pupil for the budget year beginning July 1, 4 12 2016, multiplied by 100 percent less the regular program 4 13 foundation base per pupil percentage; and (2) the regular 4 14 program state cost per pupil for the budget year beginning July 4 15 1, 2012, multiplied by 100 percent less the regular program 4 16 foundation base per pupil percentage. Under current law, the 4 17 regular program foundation base per pupil percentage is 87.5 4 18 percent. 4 19 The bill modifies the replacement payment calculation for 4 20 budget years beginning on or after July 1, 2017. For each 4 21 budget year beginning on or after July 1, 2017, each school 4 22 district's property tax replacement payment amount is equal to 4 23 the school district's weighted enrollment for the budget year 4 24 multiplied by the difference of the following: (1) the regular 4 25 program state cost per pupil for the budget year beginning July 4 26 1, 2017, multiplied by 100 percent less the regular program 4 27 foundation base per pupil percentage; and (2) the regular 4 28 program state cost per pupil for the budget year beginning July 4 29 1, 2012, multiplied by 100 percent less the regular program 4 30 foundation base per pupil percentage. 4 31 The bill takes effect upon enactment and applies to school 4 32 budget years beginning on or after July 1, 2017. LSB 2206HV (3) 87 md/sc
