Bill Text: IA HF2613 | 2023-2024 | 90th General Assembly | Introduced


Bill Title: A bill for an act relating to school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2024, modifying provisions relating to the property tax replacement payments, making appropriations, and including effective date provisions.(Formerly HSB 712.)

Spectrum: Committee Bill

Status: (Engrossed) 2024-03-14 - Placed on calendar under unfinished business. S.J. 536. [HF2613 Detail]

Download: Iowa-2023-HF2613-Introduced.html
House File 2613 - Introduced HOUSE FILE 2613 BY COMMITTEE ON EDUCATION (SUCCESSOR TO HSB 712) A BILL FOR An Act relating to school funding by establishing the state 1 percent of growth and the categorical state percent of 2 growth for the budget year beginning July 1, 2024, modifying 3 provisions relating to the property tax replacement 4 payments, making appropriations, and including effective 5 date provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 6305HV (2) 90 dg/jh
H.F. 2613 Section 1. Section 257.8, subsections 1 and 2, Code 2024, 1 are amended to read as follows: 2 1. State percent of growth. The state percent of growth for 3 the budget year beginning July 1, 2021, is two and four-tenths 4 percent. The state percent of growth for the budget year 5 beginning July 1, 2022, is two and one-half percent. The 6 state percent of growth for the budget year beginning July 1, 7 2023, is three percent. The state percent of growth for the 8 budget year beginning July 1, 2024, is three percent. The 9 state percent of growth for each subsequent budget year shall 10 be established by statute which shall be enacted within thirty 11 days of the transmission of the governor’s budget required by 12 February 1 under section 8.21 during the regular legislative 13 session beginning in the base year. 14 2. Categorical state percent of growth. The categorical 15 state percent of growth for the budget year beginning July 1, 16 2021, is two and four-tenths percent. The categorical state 17 percent of growth for the budget year beginning July 1, 2022, 18 is two and one-half percent. The categorical state percent of 19 growth for the budget year beginning July 1, 2023, is three 20 percent. The categorical state percent of growth for the 21 budget year beginning July 1, 2024, is three percent. The 22 categorical state percent of growth for each budget year shall 23 be established by statute which shall be enacted within thirty 24 days of the transmission of the governor’s budget required by 25 February 1 under section 8.21 during the regular legislative 26 session beginning in the base year. The categorical state 27 percent of growth may include state percents of growth for 28 the teacher salary supplement, the professional development 29 supplement, the early intervention supplement, the teacher 30 leadership supplement, and for budget years beginning on or 31 after July 1, 2020, transportation equity aid payments under 32 section 257.16C . 33 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2024, are 34 amended to read as follows: 35 -1- LSB 6305HV (2) 90 dg/jh 1/ 6
H.F. 2613 1. For each fiscal year beginning on or after July 1, 2021 1 2022 , there is appropriated from the general fund of the state 2 to the department of education an amount necessary to make all 3 school district property tax replacement payments under this 4 section , as calculated in subsection 2 . 5 2. a. For the budget year beginning July 1, 2021, the 6 department of management shall calculate for each school 7 district all of the following: 8 (1) The regular program state cost per pupil for the budget 9 year beginning July 1, 2012, multiplied by one hundred percent 10 less the regular program foundation base per pupil percentage 11 pursuant to section 257.1 for the budget year beginning July 12 1, 2021. 13 (2) The regular program state cost per pupil for the budget 14 year beginning July 1, 2021, multiplied by one hundred percent 15 less the regular program foundation base per pupil percentage 16 pursuant to section 257.1 for the budget year beginning July 17 1, 2021. 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, 2021, 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 b. a. (1) For the budget year beginning July 1, 2022, 26 the amount of each school district’s property tax replacement 27 payment shall be the product of the school district’s weighted 28 enrollment for the budget year multiplied by the per pupil 29 property tax replacement amount for the budget year calculated 30 under subparagraph (2). 31 (2) The per pupil property tax replacement amount for the 32 budget year beginning July 1, 2022, is equal to the sum of one 33 hundred fifty-three dollars plus the difference between the 34 following: 35 -2- LSB 6305HV (2) 90 dg/jh 2/ 6
H.F. 2613 (a) The regular program state cost per pupil for the budget 1 year beginning July 1, 2022, multiplied by one hundred percent 2 less the regular program foundation base per pupil percentage 3 pursuant to section 257.1 for the budget year beginning July 4 1, 2022. 5 (b) The regular program state cost per pupil for the budget 6 year beginning July 1, 2021, multiplied by one hundred percent 7 less the regular program foundation base per pupil percentage 8 pursuant to section 257.1 for the budget year beginning July 9 1, 2022. 10 c. b. (1) For each the budget year beginning on or after 11 July 1, 2023, the amount of each school district’s property 12 tax replacement payment shall be the product of the school 13 district’s weighted enrollment for the budget year multiplied 14 by the per pupil property tax replacement amount for the budget 15 year calculated under subparagraph (2). 16 (2) The per pupil property tax replacement amount for 17 the budget years year beginning on or after July 1, 2023, is 18 equal to the sum of one hundred fifty-three dollars plus the 19 difference between the following: 20 (a) The regular program state cost per pupil for the budget 21 year beginning July 1, 2023, multiplied by one hundred percent 22 less the regular program foundation base per pupil percentage 23 pursuant to section 257.1 for the applicable budget year under 24 this paragraph beginning July 1, 2023 . 25 (b) The regular program state cost per pupil for the budget 26 year beginning July 1, 2021, multiplied by one hundred percent 27 less the regular program foundation base per pupil percentage 28 pursuant to section 257.1 for the applicable budget year under 29 this paragraph beginning July 1, 2023 . 30 c. (1) For each budget year beginning on or after July 31 1, 2024, the amount of each school district’s property 32 tax replacement payment shall be the product of the school 33 district’s weighted enrollment for the budget year multiplied 34 by the per pupil property tax replacement amount for the budget 35 -3- LSB 6305HV (2) 90 dg/jh 3/ 6
H.F. 2613 year calculated under subparagraph (2). 1 (2) The per pupil property tax replacement amount for budget 2 years beginning on or after July 1, 2024, is equal to the sum 3 of one hundred fifty-three dollars plus the difference between 4 the following: 5 (a) The regular program state cost per pupil for the budget 6 year beginning July 1, 2024, multiplied by one hundred percent 7 less the regular program foundation base per pupil percentage 8 pursuant to section 257.1 for the applicable budget year under 9 this paragraph. 10 (b) The regular program state cost per pupil for the budget 11 year beginning July 1, 2021, multiplied by one hundred percent 12 less the regular program foundation base per pupil percentage 13 pursuant to section 257.1 for the applicable budget year under 14 this paragraph. 15 Sec. 3. CODE SECTION 257.8 —— IMPLEMENTATION. The 16 requirements of section 257.8, subsections 1 and 2, regarding 17 the enactment of bills establishing the state percent of growth 18 and the categorical state percent of growth within thirty 19 days of the transmission of the governor’s budget required by 20 February 1 under section 8.21 during the regular legislative 21 session beginning in the base year, do not apply to this Act. 22 Sec. 4. EFFECTIVE DATE. This Act, being deemed of immediate 23 importance, takes effect upon enactment. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill relates to school funding by establishing the 28 state percent of growth and the categorical state percent 29 of growth for the budget year beginning July 1, 2024, and 30 modifying provisions relating to the property tax replacement 31 payments. 32 The bill establishes a state percent of growth of 3 percent 33 for the budget year beginning July 1, 2024. The state percent 34 of growth is used to calculate the amount of supplemental state 35 -4- LSB 6305HV (2) 90 dg/jh 4/ 6
H.F. 2613 aid for a budget year as part of the state school foundation 1 program. The bill also establishes a categorical state percent 2 of growth of 3 percent for the budget year beginning July 1, 3 2024. The categorical state percent of growth is generally 4 used to calculate the amount of supplemental state aid for each 5 of the categorical funding supplements. 6 Under current law, the state percent of growth and the 7 categorical state percent of growth used to determine the 8 funding each school district shall receive for the upcoming 9 budget year is required to be set by statute within 30 days of 10 the transmission of the governor’s budget required by February 11 1 under Code section 8.21. The bill allows the state percent 12 of growth and categorical state percent of growth to be set on 13 a date after 30 days from the transmission of the governor’s 14 budget. 15 Code section 257.16B provides for school district property 16 tax replacement payments. For each budget year beginning on 17 or after July 1, 2023, the amount of each school district’s 18 property tax replacement payment is the product of the school 19 district’s weighted enrollment for the budget year multiplied 20 by the per pupil property tax replacement amount for the budget 21 year. The per pupil property tax replacement amount for budget 22 years beginning on or after July 1, 2023, is equal to the 23 sum of $153 plus the difference between the following: (1) 24 the regular program state cost per pupil for the budget year 25 beginning July 1, 2023, multiplied by 100 percent less the 26 regular program foundation base per pupil percentage; and (2) 27 the regular program state cost per pupil for the budget year 28 beginning July 1, 2021, multiplied by 100 percent less the 29 regular program foundation base per pupil percentage. The 30 regular program foundation base per pupil percentage is 88.4 31 percent. 32 The bill modifies the property tax replacement payment 33 calculation for budget years beginning on or after July 1, 34 2024. For budget years beginning on or after July 1, 2024, 35 -5- LSB 6305HV (2) 90 dg/jh 5/ 6
H.F. 2613 the amount of each school district’s property tax replacement 1 payment is the product of the school district’s weighted 2 enrollment for the budget year multiplied by the per pupil 3 property tax replacement amount for the budget year. The 4 per pupil property tax replacement amount for budget years 5 beginning on or after July 1, 2024, is equal to the sum of $153 6 plus the difference between the following: (1) the regular 7 program state cost per pupil for the budget year beginning July 8 1, 2024, multiplied by 100 percent less the regular program 9 foundation base per pupil percentage; and (2) the regular 10 program state cost per pupil for the budget year beginning July 11 1, 2021, multiplied by 100 percent less the regular program 12 foundation base per pupil percentage. 13 The bill takes effect upon enactment. 14 -6- LSB 6305HV (2) 90 dg/jh 6/ 6
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