Bill Text: IA HF2243 | 2019-2020 | 88th General Assembly | Introduced


Bill Title: A bill for an act relating to public school funding by establishing a state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2020, modifying provisions and references relating to the property tax replacement payment, and including effective date provisions. (Formerly HSB 587.)

Spectrum: Committee Bill

Status: (Introduced - Dead) 2020-02-11 - Withdrawn. H.J. 247. [HF2243 Detail]

Download: Iowa-2019-HF2243-Introduced.html
House File 2243 - Introduced HOUSE FILE 2243 BY COMMITTEE ON EDUCATION (SUCCESSOR TO HSB 587) A BILL FOR An Act relating to public school funding by establishing a 1 state percent of growth and the categorical state percent 2 of growth for the budget year beginning July 1, 2020, 3 modifying provisions and references relating to the property 4 tax replacement payment, and including effective date 5 provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 6150HV (1) 88 md/jh
H.F. 2243 Section 1. Section 257.8, subsections 1 and 2, Code 2020, 1 are amended to read as follows: 2 1. State percent of growth. The state percent of growth 3 for the budget year beginning July 1, 2017, is one and eleven 4 hundredths percent. The state percent of growth for the 5 budget year beginning July 1, 2018, is one percent. The 6 state percent of growth for the budget year beginning July 1, 7 2019, is two and six hundredths percent. The state percent 8 of growth for the budget year beginning July 1, 2020, is two 9 and one-half percent. The state percent of growth for each 10 subsequent budget year shall be established by statute which 11 shall be enacted within thirty days of the transmission of the 12 governor’s budget required by February 1 under section 8.21 13 during the regular legislative session beginning in the base 14 year. 15 2. Categorical state percent of growth. The categorical 16 state percent of growth for the budget year beginning July 1, 17 2017, is one and eleven hundredths percent. The categorical 18 state percent of growth for the budget year beginning July 19 1, 2018, is one percent. The categorical state percent of 20 growth for the budget year beginning July 1, 2019, is two and 21 six hundredths percent. The categorical state percent of 22 growth for the budget year beginning July 1, 2020, is two and 23 one-half percent. The categorical state percent of growth 24 for each budget year shall be established by statute which 25 shall be enacted within thirty days of the transmission of the 26 governor’s budget required by February 1 under section 8.21 27 during the regular legislative session beginning in the base 28 year. The categorical state percent of growth may include 29 state percents of growth for the teacher salary supplement, the 30 professional development supplement, the early intervention 31 supplement, the teacher leadership supplement, and for budget 32 years beginning on or after July 1, 2020, transportation equity 33 aid payments under section 257.16C . 34 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2020, are 35 -1- LSB 6150HV (1) 88 md/jh 1/ 6
H.F. 2243 amended to read as follows: 1 1. For each fiscal year beginning on or after July 1, 2017 2 2018 , there is appropriated from the general fund of the state 3 to the department of education an amount necessary to make all 4 school district property tax replacement payments under this 5 section , as calculated in subsection 2 . 6 2. a. For the budget year beginning July 1, 2017, the 7 department of management shall calculate for each school 8 district all of the following: 9 (1) The regular program state cost per pupil for the budget 10 year beginning July 1, 2012, multiplied by one hundred percent 11 less the regular program foundation base per pupil percentage 12 pursuant to section 257.1 . 13 (2) The regular program state cost per pupil for the budget 14 year beginning July 1, 2017, multiplied by one hundred percent 15 less the regular program foundation base per pupil percentage 16 pursuant to section 257.1 . 17 (3) The amount of each school district’s property tax 18 replacement payment. Each school district’s property tax 19 replacement payment equals the school district’s weighted 20 enrollment for the budget year beginning July 1, 2017, 21 multiplied by the remainder of the amount calculated for 22 the school district under subparagraph (2) minus the amount 23 calculated for the school district under subparagraph (1). 24 b. a. For the budget year beginning July 1, 2018, the 25 department of management shall calculate for each school 26 district all of the following: 27 (1) The regular program state cost per pupil for the budget 28 year beginning July 1, 2012, multiplied by one hundred percent 29 less the regular program foundation base per pupil percentage 30 pursuant to section 257.1 . 31 (2) The regular program state cost per pupil for the budget 32 year beginning July 1, 2018, multiplied by one hundred percent 33 less the regular program foundation base per pupil percentage 34 pursuant to section 257.1 . 35 -2- LSB 6150HV (1) 88 md/jh 2/ 6
H.F. 2243 (3) The amount of each school district’s property tax 1 replacement payment. Each school district’s property tax 2 replacement payment equals the school district’s weighted 3 enrollment for the budget year beginning July 1, 2018, 4 multiplied by the remainder of the amount calculated for 5 the school district under subparagraph (2) minus the amount 6 calculated for the school district under subparagraph (1). 7 c. b. For each the budget year beginning on or after July 8 1, 2019, the department of management shall calculate for each 9 school district all of the following: 10 (1) The regular program state cost per pupil for the budget 11 year beginning July 1, 2012, multiplied by one hundred percent 12 less the regular program foundation base per pupil percentage 13 pursuant to section 257.1 . 14 (2) The regular program state cost per pupil for the budget 15 year beginning July 1, 2019, multiplied by one hundred percent 16 less the regular program foundation base per pupil percentage 17 pursuant to section 257.1 . 18 (3) The amount of each school district’s property tax 19 replacement payment. Each school district’s property tax 20 replacement payment equals the school district’s weighted 21 enrollment for the budget year beginning July 1, 2019, 22 multiplied by the remainder of the amount calculated for 23 the school district under subparagraph (2) minus the amount 24 calculated for the school district under subparagraph (1). 25 c. For each budget year beginning on or after July 1, 2020, 26 the department of management shall calculate for each school 27 district all of the following: 28 (1) The regular program state cost per pupil for the budget 29 year beginning July 1, 2012, multiplied by one hundred percent 30 less the regular program foundation base per pupil percentage 31 pursuant to section 257.1. 32 (2) The regular program state cost per pupil for the budget 33 year beginning July 1, 2020, multiplied by one hundred percent 34 less the regular program foundation base per pupil percentage 35 -3- LSB 6150HV (1) 88 md/jh 3/ 6
H.F. 2243 pursuant to section 257.1. 1 (3) The amount of each school district’s property tax 2 replacement payment. Each school district’s property tax 3 replacement payment equals the school district’s weighted 4 enrollment for the budget year multiplied by the remainder 5 of the amount calculated for the school district under 6 subparagraph (2) minus the amount calculated for the school 7 district under subparagraph (1). 8 Sec. 3. Section 257.16D, subsection 2, paragraph b, Code 9 2020, is amended to read as follows: 10 b. The moneys available in a fiscal year in the foundation 11 base supplement fund shall be distributed by the department 12 of management to each school district on a per pupil basis 13 calculated using each school district’s weighted enrollment, 14 as defined in section 257.6 , for that fiscal year. However, 15 the amount of a school district’s foundation base supplement 16 payment for a budget year shall not exceed an amount equal to 17 the product of the school district’s weighted enrollment for 18 the budget year multiplied by the amount for the budget year 19 calculated under section 257.16B, subsection 2 , paragraph “b” , 20 subparagraph (2), product of the regular program state cost per 21 pupil for the budget year multiplied by one hundred percent 22 less the regular program foundation base per pupil percentage 23 pursuant to section 257.1, minus the amount of the school 24 district’s property tax replacement payment under section 25 257.16B for the budget year. 26 Sec. 4. EFFECTIVE DATE. This Act, being deemed of immediate 27 importance, takes effect upon enactment. 28 EXPLANATION 29 The inclusion of this explanation does not constitute agreement with 30 the explanation’s substance by the members of the general assembly. 31 This bill relates to public school funding by establishing 32 the state percent of growth and the categorical state percent 33 of growth for the budget year beginning July 1, 2020, and 34 modifying provisions and references relating to the property 35 -4- LSB 6150HV (1) 88 md/jh 4/ 6
H.F. 2243 tax replacement payments. 1 The bill establishes a state percent of growth of 2.5 percent 2 for the budget year beginning July 1, 2020. The state percent 3 of growth is used to calculate the amount of supplemental state 4 aid for a budget year as part of the state school foundation 5 program. The bill also establishes a categorical state percent 6 of growth of 2.5 percent for the budget year beginning July 7 1, 2020. The categorical state percent of growth is used to 8 calculate the amount of supplemental state aid for each of the 9 categorical funding supplements. 10 Code section 257.16B provides for school district property 11 tax replacement payments. Under current law, for each budget 12 year beginning on or after July 1, 2019, each school district’s 13 property tax replacement payment amount is equal to the school 14 district’s weighted enrollment for the budget year multiplied 15 by the difference of the following: (1) the regular program 16 state cost per pupil for the budget year beginning July 1, 17 2019, multiplied by 100 percent less the regular program 18 foundation base per pupil percentage; and (2) the regular 19 program state cost per pupil for the budget year beginning July 20 1, 2012, multiplied by 100 percent less the regular program 21 foundation base per pupil percentage. The regular program 22 foundation base per pupil percentage is 87.5 percent. 23 The bill modifies the property tax replacement payment 24 calculation for budget years beginning on or after July 1, 25 2020. For budget years beginning on or after July 1, 2020, 26 each school district’s property tax replacement payment amount 27 is equal to the school district’s weighted enrollment for the 28 applicable budget year multiplied by the difference of the 29 following: (1) the regular program state cost per pupil for 30 the budget year beginning July 1, 2020, multiplied by 100 31 percent less the regular program foundation base per pupil 32 percentage; and (2) the regular program state cost per pupil 33 for the budget year beginning July 1, 2012, multiplied by 100 34 percent less the regular program foundation base per pupil 35 -5- LSB 6150HV (1) 88 md/jh 5/ 6
H.F. 2243 percentage. 1 The bill takes effect upon enactment. 2 -6- LSB 6150HV (1) 88 md/jh 6/ 6
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