Bill Text: IA HSB108 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A study bill relating to school district funding by providing for school district property tax replacement payments, making appropriations, modifying terminology, and including effective date and applicability provisions.
Spectrum: Unknown
Status: (N/A - Dead) 2013-02-07 - Education: Jorgensen Chair,Dolecheck, and Winckler. [HSB108 Detail]
Download: Iowa-2013-HSB108-Introduced.html
House
Study
Bill
108
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
GOVERNOR’S
BILL)
A
BILL
FOR
An
Act
relating
to
school
district
funding
by
providing
for
1
school
district
property
tax
replacement
payments,
making
2
appropriations,
modifying
terminology,
and
including
3
effective
date
and
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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1484XL
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S.F.
_____
H.F.
_____
Section
1.
Section
256C.4,
subsection
1,
paragraph
f,
Code
1
2013,
is
amended
to
read
as
follows:
2
f.
The
receipt
of
funding
by
a
school
district
for
the
3
purposes
of
this
chapter
,
the
need
for
additional
funding
4
for
the
purposes
of
this
chapter
,
or
the
enrollment
count
of
5
eligible
students
under
this
chapter
shall
not
be
considered
6
to
be
unusual
circumstances,
create
an
unusual
need
for
7
additional
funds,
or
qualify
under
any
other
circumstances
that
8
may
be
used
by
the
school
budget
review
committee
to
grant
9
supplemental
aid
to
or
establish
modified
allowable
growth
10
supplemental
state
aid
for
a
school
district
under
section
11
257.31
.
12
Sec.
2.
Section
257.2,
subsection
1,
Code
2013,
is
amended
13
by
striking
the
subsection.
14
Sec.
3.
Section
257.2,
subsection
9,
Code
2013,
is
amended
15
by
adding
the
following
new
paragraph:
16
NEW
PARAGRAPH
.
d.
Property
tax
replacement
payments
17
received
under
section
257.16B.
18
Sec.
4.
Section
257.2,
subsection
12,
Code
2013,
is
amended
19
to
read
as
follows:
20
12.
“State
percent
of
growth”
means
the
percent
of
growth
21
which
is
established
by
statute
pursuant
to
section
257.8
,
and
22
which
is
used
in
determining
the
allowable
growth
supplemental
23
state
aid
.
24
Sec.
5.
Section
257.2,
Code
2013,
is
amended
by
adding
the
25
following
new
subsection:
26
NEW
SUBSECTION
.
12A.
“Supplemental
state
aid”
means
the
27
amount
by
which
state
cost
per
pupil
and
district
cost
per
28
pupil
will
increase
from
one
budget
year
to
the
next.
29
Sec.
6.
Section
257.4,
subsection
1,
paragraph
a,
Code
2013,
30
is
amended
by
adding
the
following
new
subparagraph:
31
NEW
SUBPARAGRAPH
.
(8)
The
amount
of
the
school
district
32
property
tax
replacement
payment
received
by
the
school
33
district
under
section
257.16B.
34
Sec.
7.
Section
257.4,
subsection
1,
paragraph
b,
Code
2013,
35
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22
S.F.
_____
H.F.
_____
is
amended
to
read
as
follows:
1
b.
For
the
budget
year
beginning
July
1,
2008,
and
2
succeeding
budget
years,
the
department
of
management
shall
3
annually
determine
an
adjusted
additional
property
tax
levy
and
4
a
statewide
maximum
adjusted
additional
property
tax
levy
rate,
5
not
to
exceed
the
statewide
average
additional
property
tax
6
levy
rate,
calculated
by
dividing
the
total
adjusted
additional
7
property
tax
levy
dollars
statewide
by
the
statewide
total
8
net
taxable
valuation.
For
purposes
of
this
paragraph,
the
9
adjusted
additional
property
tax
levy
shall
be
that
portion
of
10
the
additional
property
tax
levy
corresponding
to
the
state
11
cost
per
pupil
multiplied
by
a
school
district’s
weighted
12
enrollment,
and
then
multiplied
by
one
hundred
percent
less
13
the
regular
program
foundation
base
per
pupil
percentage
14
pursuant
to
section
257.1
,
and
then
reduced
by
the
amount
of
15
property
tax
replacement
received
under
section
257.16B
.
The
16
district
shall
receive
adjusted
additional
property
tax
levy
17
aid
in
an
amount
equal
to
the
difference
between
the
adjusted
18
additional
property
tax
levy
rate
and
the
statewide
maximum
19
adjusted
additional
property
tax
levy
rate,
as
applied
per
20
thousand
dollars
of
assessed
valuation
on
all
taxable
property
21
in
the
district.
The
statewide
maximum
adjusted
additional
22
property
tax
levy
rate
shall
be
annually
determined
by
the
23
department
taking
into
account
amounts
allocated
pursuant
to
24
section
257.15,
subsection
4
.
The
statewide
maximum
adjusted
25
additional
property
tax
levy
rate
shall
be
annually
determined
26
by
the
department
taking
into
account
amounts
allocated
27
pursuant
to
section
257.15,
subsection
4
,
and
the
balance
of
28
the
property
tax
equity
and
relief
fund
created
in
section
29
257.16A
at
the
end
of
the
calendar
year.
30
Sec.
8.
Section
257.6,
subsection
1,
paragraph
a,
31
subparagraph
(5),
Code
2013,
is
amended
to
read
as
follows:
32
(5)
Resident
pupils
receiving
competent
private
instruction
33
from
a
licensed
practitioner
provided
through
a
public
34
school
district
pursuant
to
chapter
299A
shall
be
counted
35
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as
three-tenths
of
one
pupil.
Revenues
received
by
a
1
school
district
attributed
to
a
school
district’s
weighted
2
enrollment
pursuant
to
this
subparagraph
shall
be
expended
3
for
the
purpose
for
which
the
weighting
was
assigned
under
4
this
subparagraph.
If
the
school
district
determines
that
5
the
expenditures
associated
with
providing
competent
private
6
instruction
pursuant
to
chapter
299A
are
in
excess
of
the
7
revenue
attributed
to
the
school
district’s
weighted
enrollment
8
for
such
instruction
in
accordance
with
this
subparagraph,
9
the
school
district
may
submit
a
request
to
the
school
budget
10
review
committee
for
modified
allowable
growth
supplemental
11
state
aid
in
accordance
with
section
257.31,
subsection
5
,
12
paragraph
“n”
.
A
home
school
assistance
program
shall
not
13
provide
moneys
received
pursuant
to
this
subparagraph,
nor
14
resources
paid
for
with
moneys
received
pursuant
to
this
15
subparagraph,
to
parents
or
students
utilizing
the
program.
16
Moneys
received
by
a
school
district
pursuant
to
this
17
subparagraph
shall
be
used
as
provided
in
section
299A.12
.
18
Sec.
9.
Section
257.8,
subsections
3,
6,
and
7,
Code
2013,
19
are
amended
to
read
as
follows:
20
3.
Allowable
growth
Supplemental
state
aid
calculation.
The
21
department
of
management
shall
calculate
the
regular
program
22
allowable
growth
supplemental
state
aid
for
a
budget
year
by
23
multiplying
the
state
percent
of
growth
for
the
budget
year
24
by
the
regular
program
state
cost
per
pupil
for
the
base
year
25
and
shall
calculate
the
special
education
support
services
26
allowable
growth
supplemental
state
aid
for
the
budget
year
by
27
multiplying
the
state
percent
of
growth
for
the
budget
year
by
28
the
special
education
support
services
state
cost
per
pupil
for
29
the
base
year.
30
6.
Combined
allowable
growth
supplemental
state
aid
.
The
31
combined
allowable
growth
supplemental
state
aid
per
pupil
32
for
each
school
district
is
the
sum
of
the
regular
program
33
allowable
growth
supplemental
state
aid
per
pupil
and
34
the
special
education
support
services
allowable
growth
35
-3-
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supplemental
state
aid
per
pupil
for
the
budget
year,
which
may
1
be
modified
as
follows:
2
a.
By
the
school
budget
review
committee
under
section
3
257.31
.
4
b.
By
the
department
of
management
under
section
257.36
.
5
7.
Alternate
allowable
growth
supplemental
state
aid
——
6
definitions.
For
budget
years
beginning
July
1,
2000,
and
7
subsequent
budget
years,
references
to
the
terms
“allowable
8
growth”
“supplemental
state
aid”
,
“regular
program
state
cost
9
per
pupil”
,
and
“regular
program
district
cost
per
pupil”
shall
10
mean
those
terms
as
calculated
for
those
school
districts
that
11
calculated
regular
program
allowable
growth
supplemental
state
12
aid
for
the
school
budget
year
beginning
July
1,
1999,
with
the
13
additional
thirty-eight
dollars
specified
in
section
257.8,
14
subsection
4,
Code
2013
.
15
Sec.
10.
Section
257.8,
subsections
4
and
5,
Code
2013,
are
16
amended
by
striking
the
subsections.
17
Sec.
11.
Section
257.9,
subsection
1,
paragraph
b,
Code
18
2013,
is
amended
to
read
as
follows:
19
b.
The
total
calculated
under
this
subsection
shall
20
be
divided
by
the
total
of
the
budget
enrollments
of
all
21
school
districts
for
the
budget
year
beginning
July
1,
1990,
22
calculated
under
section
257.6,
subsection
4
,
if
section
23
257.6,
subsection
4
,
had
been
in
effect
for
that
budget
24
year.
The
regular
program
state
cost
per
pupil
for
the
budget
25
year
beginning
July
1,
1991,
is
the
amount
calculated
by
26
the
department
of
management
under
this
subsection
plus
an
27
allowable
growth
a
supplemental
state
aid
amount
,
as
defined
28
in
this
Act,
that
is
equal
to
the
state
percent
of
growth
for
29
the
budget
year
multiplied
by
the
amount
calculated
by
the
30
department
of
management
under
this
subsection
.
31
Sec.
12.
Section
257.9,
subsections
2,
4,
6,
7,
8,
9,
and
32
10,
Code
2013,
are
amended
to
read
as
follows:
33
2.
Regular
program
state
cost
per
pupil
for
1992-1993
and
34
succeeding
years.
For
the
budget
year
beginning
July
1,
1992,
35
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H.F.
_____
and
succeeding
budget
years,
the
regular
program
state
cost
1
per
pupil
for
a
budget
year
is
the
regular
program
state
cost
2
per
pupil
for
the
base
year
plus
the
regular
program
allowable
3
growth
supplemental
state
aid
for
the
budget
year.
4
4.
Special
education
support
services
state
cost
per
pupil
5
for
1992-1993
and
succeeding
years.
For
the
budget
year
6
beginning
July
1,
1992,
and
succeeding
budget
years,
the
7
special
education
support
services
state
cost
per
pupil
for
the
8
budget
year
is
the
special
education
support
services
state
9
cost
per
pupil
for
the
base
year
plus
the
special
education
10
support
services
allowable
growth
supplemental
state
aid
for
11
the
budget
year.
12
6.
Teacher
salary
supplement
state
cost
per
pupil.
For
the
13
budget
year
beginning
July
1,
2009,
for
the
teacher
salary
14
supplement
state
cost
per
pupil,
the
department
of
management
15
shall
add
together
the
teacher
compensation
allocation
made
16
to
each
district
for
the
fiscal
year
beginning
July
1,
2008,
17
pursuant
to
section
284.13,
subsection
1,
paragraph
“h”
,
Code
18
2009
,
and
the
phase
II
allocation
made
to
each
district
for
the
19
fiscal
year
beginning
July
1,
2008,
pursuant
to
section
294A.9
,
20
Code
2009,
and
divide
that
sum
by
the
statewide
total
budget
21
enrollment
for
the
fiscal
year
beginning
July
1,
2009.
The
22
teacher
salary
supplement
state
cost
per
pupil
for
the
budget
23
year
beginning
July
1,
2010,
and
succeeding
budget
years,
shall
24
be
the
amount
calculated
by
the
department
of
management
under
25
this
subsection
for
the
base
year
plus
an
allowable
growth
a
26
supplemental
state
aid
amount
that
is
equal
to
the
teacher
27
salary
supplement
categorical
state
percent
of
growth,
pursuant
28
to
section
257.8,
subsection
2
,
for
the
budget
year,
multiplied
29
by
the
amount
calculated
by
the
department
of
management
under
30
this
subsection
for
the
base
year.
31
7.
Professional
development
supplement
state
cost
per
32
pupil.
For
the
budget
year
beginning
July
1,
2009,
for
the
33
professional
development
supplement
state
cost
per
pupil,
the
34
department
of
management
shall
add
together
the
professional
35
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development
allocation
made
to
each
district
for
the
fiscal
1
year
beginning
July
1,
2008,
pursuant
to
section
284.13,
2
subsection
1,
paragraph
“d”
,
Code
2009
,
and
divide
that
sum
3
by
the
statewide
total
budget
enrollment
for
the
fiscal
4
year
beginning
July
1,
2009.
The
professional
development
5
supplement
state
cost
per
pupil
for
the
budget
year
beginning
6
July
1,
2010,
and
succeeding
budget
years,
shall
be
the
7
amount
calculated
by
the
department
of
management
under
8
this
subsection
for
the
base
year
plus
an
allowable
growth
a
9
supplemental
state
aid
amount
that
is
equal
to
the
professional
10
development
supplement
categorical
state
percent
of
growth,
11
pursuant
to
section
257.8,
subsection
2
,
for
the
budget
year,
12
multiplied
by
the
amount
calculated
by
the
department
of
13
management
under
this
subsection
for
the
base
year.
14
8.
Early
intervention
supplement
state
cost
per
pupil.
For
15
the
budget
year
beginning
July
1,
2009,
for
the
early
16
intervention
supplement
state
cost
per
pupil,
the
department
of
17
management
shall
add
together
the
early
intervention
allocation
18
made
to
each
district
for
the
fiscal
year
beginning
July
19
1,
2008,
pursuant
to
section
256D.4,
Code
2009,
and
divide
20
that
sum
by
the
statewide
total
budget
enrollment
for
the
21
fiscal
year
beginning
July
1,
2009.
The
early
intervention
22
supplement
state
cost
per
pupil
for
the
budget
year
beginning
23
July
1,
2010,
and
succeeding
budget
years,
shall
be
the
24
amount
calculated
by
the
department
of
management
under
25
this
subsection
for
the
base
year
plus
an
allowable
growth
26
a
supplemental
state
aid
amount
that
is
equal
to
the
early
27
intervention
supplement
categorical
state
percent
of
growth,
28
pursuant
to
section
257.8,
subsection
2
,
for
the
budget
year,
29
multiplied
by
the
amount
calculated
by
the
department
of
30
management
under
this
subsection
for
the
base
year.
31
9.
Area
education
agency
teacher
salary
supplement
state
cost
32
per
pupil.
For
the
budget
year
beginning
July
1,
2009,
for
33
the
area
education
agency
teacher
salary
supplement
state
cost
34
per
pupil,
the
department
of
management
shall
add
together
the
35
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teacher
compensation
allocation
made
to
each
area
education
1
agency
for
the
fiscal
year
beginning
July
1,
2008,
pursuant
to
2
section
284.13,
subsection
1,
paragraph
“i”
,
Code
2009
,
and
3
the
phase
II
allocation
made
to
each
area
education
agency
for
4
the
fiscal
year
beginning
July
1,
2008,
pursuant
to
section
5
294A.9
,
Code
2009,
and
divide
that
sum
by
the
statewide
special
6
education
support
services
weighted
enrollment
for
the
fiscal
7
year
beginning
July
1,
2009.
The
area
education
agency
teacher
8
salary
supplement
state
cost
per
pupil
for
the
budget
year
9
beginning
July
1,
2010,
and
succeeding
budget
years,
shall
be
10
the
amount
calculated
by
the
department
of
management
under
11
this
subsection
for
the
base
year
plus
an
allowable
growth
a
12
supplemental
state
aid
amount
that
is
equal
to
the
teacher
13
salary
supplement
categorical
state
percent
of
growth,
pursuant
14
to
section
257.8,
subsection
2
,
for
the
budget
year,
multiplied
15
by
the
amount
calculated
by
the
department
of
management
under
16
this
subsection
for
the
base
year.
17
10.
Area
education
agency
professional
development
supplement
18
state
cost
per
pupil.
For
the
budget
year
beginning
July
1,
19
2009,
for
the
area
education
agency
professional
development
20
supplement
state
cost
per
pupil,
the
department
of
management
21
shall
add
together
the
professional
development
allocation
made
22
to
each
area
education
agency
for
the
fiscal
year
beginning
23
July
1,
2008,
pursuant
to
section
284.13,
subsection
1,
24
paragraph
“d”
,
Code
2009
,
and
divide
that
sum
by
the
statewide
25
special
education
support
services
weighted
enrollment
for
the
26
fiscal
year
beginning
July
1,
2009.
The
area
education
agency
27
professional
development
supplement
state
cost
per
pupil
for
28
the
budget
year
beginning
July
1,
2010,
and
succeeding
budget
29
years,
shall
be
the
amount
calculated
by
the
department
of
30
management
under
this
subsection
for
the
base
year
plus
an
31
allowable
growth
a
supplemental
state
aid
amount
that
is
equal
32
to
the
professional
development
supplement
categorical
state
33
percent
of
growth,
pursuant
to
section
257.8,
subsection
2
,
for
34
the
budget
year,
multiplied
by
the
amount
calculated
by
the
35
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S.F.
_____
H.F.
_____
department
of
management
under
this
subsection
for
the
base
1
year.
2
Sec.
13.
Section
257.10,
subsection
1,
Code
2013,
is
amended
3
to
read
as
follows:
4
1.
Regular
program
district
cost
per
pupil
for
5
1991-1992.
For
the
budget
year
beginning
July
1,
1991,
in
order
6
to
determine
the
regular
program
district
cost
per
pupil
for
a
7
district,
the
department
of
management
shall
divide
the
product
8
of
the
regular
program
district
cost
per
pupil
of
the
district
9
for
the
base
year,
as
regular
program
district
cost
per
pupil
10
would
have
been
calculated
under
section
442.9
,
Code
1989,
11
multiplied
by
its
budget
enrollment
for
the
base
year
as
budget
12
enrollment
would
have
been
calculated
under
section
442.4
,
13
Code
1989,
plus
the
amount
added
to
district
cost
pursuant
14
to
section
442.21
,
Code
1989,
for
each
school
district,
by
15
the
budget
enrollment
of
the
school
district
for
the
budget
16
year
beginning
July
1,
1990,
calculated
under
section
257.6,
17
subsection
4
,
as
if
section
257.6,
subsection
4
,
had
been
in
18
effect
for
that
budget
year.
The
regular
program
district
cost
19
per
pupil
for
the
budget
year
beginning
July
1,
1991,
is
the
20
amount
calculated
by
the
department
of
management
under
this
21
subsection
plus
the
allowable
growth
supplemental
state
aid
22
amount
,
as
defined
in
this
Act,
calculated
for
regular
program
23
state
cost
per
pupil,
except
that
if
the
regular
program
24
district
cost
per
pupil
for
the
budget
year
calculated
under
25
this
subsection
in
any
school
district
exceeds
one
hundred
26
ten
percent
of
the
regular
program
state
cost
per
pupil
for
27
the
budget
year,
the
department
of
management
shall
reduce
28
the
regular
program
district
cost
per
pupil
of
that
district
29
for
the
budget
year
to
an
amount
equal
to
one
hundred
ten
30
percent
of
the
regular
program
state
cost
per
pupil
for
the
31
budget
year,
and
if
the
regular
program
district
cost
per
pupil
32
for
the
budget
year
calculated
under
this
subsection
in
any
33
school
district
is
less
than
the
regular
program
state
cost
per
34
pupil
for
the
budget
year,
the
department
of
management
shall
35
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H.F.
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increase
the
regular
program
district
cost
per
pupil
of
that
1
district
to
an
amount
equal
to
the
regular
program
state
cost
2
per
pupil
for
the
budget
year.
3
Sec.
14.
Section
257.10,
subsection
2,
paragraph
a,
Code
4
2013,
is
amended
to
read
as
follows:
5
a.
For
the
budget
year
beginning
July
1,
1992,
and
6
succeeding
budget
years,
the
regular
program
district
cost
per
7
pupil
for
each
school
district
for
a
budget
year
is
the
regular
8
program
district
cost
per
pupil
for
the
base
year
plus
the
9
regular
program
allowable
growth
supplemental
state
aid
for
the
10
budget
year
except
as
otherwise
provided
in
this
subsection
.
11
Sec.
15.
Section
257.10,
subsection
4,
paragraph
a,
Code
12
2013,
is
amended
to
read
as
follows:
13
a.
For
the
budget
year
beginning
July
1,
1992,
and
14
succeeding
budget
years,
the
special
education
support
services
15
district
cost
per
pupil
for
the
budget
year
is
the
special
16
education
support
services
district
cost
per
pupil
for
the
base
17
year
plus
the
special
education
support
services
allowable
18
growth
supplemental
state
aid
for
the
budget
year.
19
Sec.
16.
Section
257.10,
subsection
5,
Code
2013,
is
amended
20
to
read
as
follows:
21
5.
Combined
district
cost
per
pupil.
The
combined
district
22
cost
per
pupil
for
a
school
district
is
the
sum
of
the
regular
23
program
district
cost
per
pupil
and
the
special
education
24
support
services
district
cost
per
pupil.
Combined
district
25
cost
per
pupil
does
not
include
modified
allowable
growth
26
supplemental
state
aid
added
for
school
districts
that
have
27
a
negative
balance
of
funds
raised
for
special
education
28
instruction
programs,
modified
allowable
growth
supplemental
29
state
aid
granted
by
the
school
budget
review
committee
for
a
30
single
school
year,
or
modified
allowable
growth
supplemental
31
state
aid
added
for
programs
for
dropout
prevention.
32
Sec.
17.
Section
257.10,
subsection
9,
paragraph
a,
Code
33
2013,
is
amended
to
read
as
follows:
34
a.
For
the
budget
year
beginning
July
1,
2009,
the
35
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85
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22
S.F.
_____
H.F.
_____
department
of
management
shall
add
together
the
teacher
1
compensation
allocation
made
to
each
district
for
the
fiscal
2
year
beginning
July
1,
2008,
pursuant
to
section
284.13,
3
subsection
1,
paragraph
“h”
,
Code
2009
,
and
the
phase
II
4
allocation
made
to
each
district
for
the
fiscal
year
beginning
5
July
1,
2008,
pursuant
to
section
294A.9
,
Code
2009,
and
6
divide
that
sum
by
the
district’s
budget
enrollment
in
the
7
fiscal
year
beginning
July
1,
2009,
to
determine
the
teacher
8
salary
supplement
district
cost
per
pupil.
For
the
budget
9
year
beginning
July
1,
2010,
and
succeeding
budget
years,
10
the
teacher
salary
supplement
district
cost
per
pupil
for
11
each
school
district
for
a
budget
year
is
the
teacher
salary
12
supplement
program
district
cost
per
pupil
for
the
base
year
13
plus
the
teacher
salary
supplement
state
allowable
growth
14
supplemental
state
aid
amount
for
the
budget
year.
15
Sec.
18.
Section
257.10,
subsection
10,
paragraph
a,
Code
16
2013,
is
amended
to
read
as
follows:
17
a.
For
the
budget
year
beginning
July
1,
2009,
the
18
department
of
management
shall
divide
the
professional
19
development
allocation
made
to
each
district
for
the
fiscal
20
year
beginning
July
1,
2008,
pursuant
to
section
284.13,
21
subsection
1,
paragraph
“d”
,
Code
2009
,
by
the
district’s
22
budget
enrollment
in
the
fiscal
year
beginning
July
1,
2009,
23
to
determine
the
professional
development
supplement
cost
24
per
pupil.
For
the
budget
year
beginning
July
1,
2010,
25
and
succeeding
budget
years,
the
professional
development
26
supplement
district
cost
per
pupil
for
each
school
district
27
for
a
budget
year
is
the
professional
development
supplement
28
district
cost
per
pupil
for
the
base
year
plus
the
professional
29
development
supplement
state
allowable
growth
supplemental
30
state
aid
amount
for
the
budget
year.
31
Sec.
19.
Section
257.10,
subsection
11,
paragraph
a,
Code
32
2013,
is
amended
to
read
as
follows:
33
a.
For
the
budget
year
beginning
July
1,
2009,
the
34
department
of
management
shall
divide
the
early
intervention
35
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85
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10/
22
S.F.
_____
H.F.
_____
allocation
made
to
each
district
for
the
fiscal
year
beginning
1
July
1,
2008,
pursuant
to
section
256D.4
,
Code
2009,
by
the
2
district’s
budget
enrollment
in
the
fiscal
year
beginning
July
3
1,
2009,
to
determine
the
early
intervention
supplement
cost
4
per
pupil.
For
the
budget
year
beginning
July
1,
2010,
and
5
succeeding
budget
years,
the
early
intervention
supplement
6
district
cost
per
pupil
for
each
school
district
for
a
budget
7
year
is
the
early
intervention
supplement
district
cost
per
8
pupil
for
the
base
year
plus
the
early
development
supplement
9
state
allowable
growth
supplemental
state
aid
amount
for
the
10
budget
year.
11
Sec.
20.
Section
257.13,
subsections
2
and
3,
Code
2013,
are
12
amended
to
read
as
follows:
13
2.
The
board
of
directors
of
a
school
district
that
wishes
14
to
receive
an
on-time
funding
budget
adjustment
shall
adopt
15
a
resolution
to
receive
the
adjustment
and
notify
the
school
16
budget
review
committee
annually,
but
not
earlier
than
November
17
1,
as
determined
by
the
department
of
education.
The
school
18
budget
review
committee
shall
establish
a
modified
allowable
19
growth
supplemental
state
aid
in
an
amount
determined
pursuant
20
to
subsection
1
.
21
3.
If
the
board
of
directors
of
a
school
district
22
determines
that
a
need
exists
for
additional
funds
exceeding
23
the
authorized
budget
adjustment
for
on-time
funding
pursuant
24
to
this
section
,
a
request
for
modified
allowable
growth
25
supplemental
state
aid
based
upon
increased
enrollment
may
be
26
submitted
to
the
school
budget
review
committee
as
provided
in
27
section
257.31
.
28
Sec.
21.
Section
257.15,
subsection
4,
paragraph
b,
Code
29
2013,
is
amended
to
read
as
follows:
30
b.
After
lowering
all
school
district
adjusted
additional
31
property
tax
levy
rates
to
the
statewide
maximum
adjusted
32
additional
property
tax
levy
rate
under
paragraph
“a”
,
the
33
department
of
management
shall
use
any
remaining
funds
at
the
34
end
of
the
calendar
year
to
further
lower
additional
property
35
-11-
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22
S.F.
_____
H.F.
_____
taxes
by
increasing
for
the
budget
year
beginning
the
following
1
July
1,
the
state
foundation
base
percentage.
Moneys
used
2
pursuant
to
this
paragraph
shall
supplant
an
equal
amount
of
3
the
appropriation
made
from
the
general
fund
of
the
state
4
pursuant
to
section
257.16
that
represents
the
increase
in
5
state
foundation
aid.
6
Sec.
22.
NEW
SECTION
.
257.16B
School
district
property
tax
7
replacement
payments.
8
1.
For
each
fiscal
year
beginning
on
or
after
July
1,
2013,
9
there
is
appropriated
from
the
general
fund
of
the
state
to
the
10
department
of
education
an
amount
necessary
to
make
all
school
11
district
property
tax
replacement
payments
under
this
section,
12
as
calculated
in
subsection
2,
paragraph
“c”
.
13
2.
For
each
budget
year
beginning
on
or
after
July
1,
2013,
14
the
department
of
management
shall
calculate
for
each
school
15
district
all
of
the
following:
16
a.
The
state
cost
per
pupil
for
the
budget
year
beginning
17
July
1,
2012,
multiplied
by
one
hundred
percent
less
the
18
regular
program
foundation
base
per
pupil
percentage
pursuant
19
to
section
257.1.
20
b.
The
state
cost
per
pupil
for
the
budget
year
multiplied
21
by
one
hundred
percent
less
the
regular
program
foundation
base
22
per
pupil
percentage
pursuant
to
section
257.1.
23
c.
The
amount
of
each
school
district’s
property
tax
24
replacement
payment.
Each
school
district’s
property
tax
25
replacement
payment
equals
the
school
district’s
weighted
26
enrollment
for
the
budget
year
multiplied
by
the
remainder
of
27
the
amount
calculated
for
the
school
district
under
paragraph
28
“b”
minus
the
amount
calculated
for
the
school
district
under
29
paragraph
“a”
.
30
3.
School
district
property
tax
replacement
payments
under
31
this
section
shall
be
paid
by
the
department
of
education
at
32
the
same
time
and
in
the
same
manner
as
foundation
aid
is
paid
33
and
may
be
included
in
the
monthly
payment
of
state
aid
under
34
section
257.16,
subsection
2.
35
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85
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S.F.
_____
H.F.
_____
Sec.
23.
Section
257.31,
subsection
5,
unnumbered
paragraph
1
1,
Code
2013,
is
amended
to
read
as
follows:
2
If
a
district
has
unusual
circumstances,
creating
an
unusual
3
need
for
additional
funds,
including
but
not
limited
to
the
4
circumstances
enumerated
in
paragraphs
“a”
through
“n”
,
the
5
committee
may
grant
supplemental
aid
to
the
district
from
any
6
funds
appropriated
to
the
department
of
education
for
the
use
7
of
the
school
budget
review
committee
for
the
purposes
of
8
this
subsection
.
The
school
budget
review
committee
shall
9
review
a
school
district’s
unexpended
fund
balance
prior
to
10
any
decision
regarding
unusual
finance
circumstances.
Such
11
aid
shall
be
miscellaneous
income
and
shall
not
be
included
in
12
district
cost.
In
addition
to
or
as
an
alternative
to
granting
13
supplemental
aid
the
committee
may
establish
a
modified
14
allowable
growth
supplemental
state
aid
for
the
district
by
15
increasing
its
allowable
growth
supplemental
state
aid
.
The
16
school
budget
review
committee
shall
review
a
school
district’s
17
unspent
balance
prior
to
any
decision
to
increase
modified
18
allowable
growth
supplemental
state
aid
under
this
subsection
.
19
Sec.
24.
Section
257.31,
subsection
6,
paragraph
a,
Code
20
2013,
is
amended
to
read
as
follows:
21
a.
The
committee
shall
establish
a
modified
allowable
22
growth
supplemental
state
aid
for
a
district
by
increasing
23
its
allowable
growth
supplemental
state
aid
when
the
district
24
submits
evidence
that
it
requires
additional
funding
for
25
removal,
management,
or
abatement
of
environmental
hazards
due
26
to
a
state
or
federal
requirement.
Environmental
hazards
shall
27
include
but
are
not
limited
to
the
presence
of
asbestos,
radon,
28
or
the
presence
of
any
other
hazardous
material
dangerous
to
29
health
and
safety.
30
Sec.
25.
Section
257.31,
subsection
7,
paragraph
b,
Code
31
2013,
is
amended
to
read
as
follows:
32
b.
Other
expenditures,
including
but
not
limited
to
33
expenditures
for
salaries
or
recurring
costs,
are
not
34
authorized
under
this
subsection
.
Expenditures
authorized
35
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under
this
subsection
shall
not
be
included
in
allowable
growth
1
supplemental
state
aid
or
district
cost,
and
the
portion
of
the
2
unexpended
fund
balance
which
is
authorized
to
be
spent
shall
3
be
regarded
as
if
it
were
miscellaneous
income.
Any
part
of
4
the
amount
not
actually
spent
for
the
authorized
purpose
shall
5
revert
to
its
former
status
as
part
of
the
unexpended
fund
6
balance.
7
Sec.
26.
Section
257.31,
subsection
14,
paragraph
b,
8
subparagraph
(3),
Code
2013,
is
amended
to
read
as
follows:
9
(3)
A
school
district
is
only
eligible
to
receive
10
supplemental
aid
payments
during
the
budget
year
if
the
school
11
district
certifies
to
the
school
budget
review
committee
that
12
for
the
year
following
the
budget
year
it
will
notify
the
13
school
budget
review
committee
to
instruct
the
director
of
the
14
department
of
management
to
increase
the
district’s
allowable
15
growth
supplemental
state
aid
and
will
fund
the
allowable
16
growth
supplemental
state
aid
increase
either
by
using
moneys
17
from
its
unexpended
fund
balance
to
reduce
the
district’s
18
property
tax
levy
or
by
using
cash
reserve
moneys
to
equal
the
19
amount
of
the
deficit
that
would
have
been
property
taxes
and
20
any
part
of
the
state
aid
portion
of
the
deficit
not
received
21
as
supplemental
aid
under
this
subsection
.
The
director
of
the
22
department
of
management
shall
make
the
necessary
adjustments
23
to
the
school
district’s
budget
to
provide
the
modified
24
allowable
growth
supplemental
state
aid
and
shall
make
the
25
supplemental
aid
payments.
26
Sec.
27.
Section
257.32,
subsection
1,
paragraph
a,
Code
27
2013,
is
amended
to
read
as
follows:
28
a.
An
area
education
agency
budget
review
procedure
is
29
established
for
the
school
budget
review
committee
created
30
in
section
257.30
.
The
school
budget
review
committee,
in
31
addition
to
its
duties
under
section
257.31
,
shall
meet
and
32
hold
hearings
each
year
to
review
unusual
circumstances
of
area
33
education
agencies,
either
upon
the
committee’s
motion
or
upon
34
the
request
of
an
area
education
agency.
The
committee
may
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grant
supplemental
aid
to
the
area
education
agency
from
funds
1
appropriated
to
the
department
of
education
for
area
education
2
agency
budget
review
purposes,
or
an
amount
may
be
added
to
3
the
area
education
agency
special
education
support
services
4
allowable
growth
supplemental
state
aid
for
districts
in
an
5
area
or
an
additional
amount
may
be
added
to
district
cost
for
6
media
services
or
educational
services
for
all
districts
in
an
7
area
for
the
budget
year
either
on
a
temporary
or
permanent
8
basis,
or
both.
9
Sec.
28.
Section
257.37,
subsections
1
and
3,
Code
2013,
are
10
amended
to
read
as
follows:
11
1.
For
the
budget
year
beginning
July
1,
1991,
and
12
succeeding
budget
years,
the
total
amount
funded
in
each
area
13
for
media
services
shall
be
computed
as
provided
in
this
14
subsection
.
For
the
budget
year
beginning
July
1,
1991,
the
15
total
amount
funded
in
each
area
for
media
services
in
the
16
base
year
shall
be
divided
by
the
enrollment
served
in
the
17
base
year
to
provide
an
area
media
services
cost
per
pupil
in
18
the
base
year,
and
the
department
of
management
shall
compute
19
the
state
media
services
cost
per
pupil
in
the
base
year
which
20
is
equal
to
the
average
of
the
area
media
services
costs
per
21
pupil
in
the
base
year.
For
the
budget
year
beginning
July
1,
22
1991,
and
succeeding
budget
years,
the
department
of
management
23
shall
compute
the
allowable
growth
supplemental
state
aid
for
24
media
services
in
the
budget
year
by
multiplying
the
state
25
media
services
cost
per
pupil
in
the
base
year
times
the
state
26
percent
of
growth
for
the
budget
year,
and
the
total
amount
27
funded
in
each
area
for
media
services
cost
in
the
budget
year
28
equals
the
area
media
services
cost
per
pupil
in
the
base
year
29
plus
the
allowable
growth
supplemental
state
aid
for
media
30
services
in
the
budget
year
times
the
enrollment
served
in
the
31
budget
year.
Funds
shall
be
paid
to
area
education
agencies
32
as
provided
in
section
257.35
.
33
3.
For
the
budget
year
beginning
July
1,
1991,
and
34
succeeding
budget
years,
the
total
amount
funded
in
each
area
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H.F.
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for
educational
services
shall
be
computed
as
provided
in
this
1
subsection
.
For
the
budget
year
beginning
July
1,
1991,
the
2
total
amount
funded
in
each
area
for
educational
services
3
in
the
base
year
shall
be
divided
by
the
enrollment
served
4
in
the
area
in
the
base
year
to
provide
an
area
educational
5
services
cost
per
pupil
in
the
base
year,
and
the
department
of
6
management
shall
compute
the
state
educational
services
cost
7
per
pupil
in
the
base
year,
which
is
equal
to
the
average
of
8
the
area
educational
services
costs
per
pupil
in
the
base
year.
9
For
the
budget
year
beginning
July
1,
1991,
and
succeeding
10
budget
years,
the
department
of
management
shall
compute
11
the
allowable
growth
supplemental
state
aid
for
educational
12
services
by
multiplying
the
state
educational
services
cost
13
per
pupil
in
the
base
year
times
the
state
percent
of
growth
14
for
the
budget
year,
and
the
total
amount
funded
in
each
area
15
for
educational
services
for
the
budget
year
equals
the
area
16
educational
services
cost
per
pupil
for
the
base
year
plus
17
the
allowable
growth
supplemental
state
aid
for
educational
18
services
in
the
budget
year
times
the
enrollment
served
in
the
19
area
in
the
budget
year.
Funds
shall
be
paid
to
area
education
20
agencies
as
provided
in
section
257.35
.
21
Sec.
29.
Section
257.37A,
subsection
1,
paragraph
a,
Code
22
2013,
is
amended
to
read
as
follows:
23
a.
For
the
budget
year
beginning
July
1,
2009,
the
24
department
of
management
shall
add
together
the
teacher
25
compensation
allocation
made
to
each
area
education
agency
for
26
the
fiscal
year
beginning
July
1,
2008,
pursuant
to
section
27
284.13,
subsection
1,
paragraph
“i”
,
Code
2009
,
and
the
phase
II
28
allocation
made
to
each
area
education
agency
for
the
fiscal
29
year
beginning
July
1,
2008,
pursuant
to
section
294A.9,
Code
30
2009
,
and
divide
that
sum
by
the
special
education
support
31
services
weighted
enrollment
in
the
fiscal
year
beginning
July
32
1,
2009,
to
determine
the
area
education
agency
teacher
salary
33
supplement
cost
per
pupil.
For
the
budget
year
beginning
July
34
1,
2010,
and
succeeding
budget
years,
the
area
education
agency
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teacher
salary
supplement
district
cost
per
pupil
for
each
area
1
education
agency
for
a
budget
year
is
the
area
education
agency
2
teacher
salary
supplement
district
cost
per
pupil
for
the
base
3
year
plus
the
area
education
agency
teacher
salary
supplement
4
state
allowable
growth
supplemental
state
aid
amount
for
the
5
budget
year.
6
Sec.
30.
Section
257.37A,
subsection
2,
paragraph
a,
Code
7
2013,
is
amended
to
read
as
follows:
8
a.
For
the
budget
year
beginning
July
1,
2009,
the
9
department
of
management
shall
divide
the
area
education
10
agency
professional
development
supplement
made
to
each
11
area
education
agency
for
the
fiscal
year
beginning
July
1,
12
2008,
pursuant
to
section
284.13,
subsection
1,
paragraph
13
“d”
,
Code
2009
,
by
the
special
education
support
services
14
weighted
enrollment
in
the
fiscal
year
beginning
July
1,
2009,
15
to
determine
the
professional
development
supplement
cost
16
per
pupil.
For
the
budget
year
beginning
July
1,
2010,
and
17
succeeding
budget
years,
the
area
education
agency
professional
18
development
supplement
district
cost
per
pupil
for
each
area
19
education
agency
for
a
budget
year
is
the
area
education
agency
20
professional
development
supplement
district
cost
per
pupil
21
for
the
base
year
plus
the
area
education
agency
professional
22
development
supplement
state
allowable
growth
supplemental
23
state
aid
amount
for
the
budget
year.
24
Sec.
31.
Section
257.38,
subsection
1,
unnumbered
paragraph
25
1,
Code
2013,
is
amended
to
read
as
follows:
26
Boards
of
school
districts,
individually
or
jointly
with
27
boards
of
other
school
districts,
requesting
to
use
modified
28
allowable
growth
supplemental
state
aid
for
programs
for
29
returning
dropouts
and
dropout
prevention,
shall
submit
30
comprehensive
program
plans
for
the
programs
and
budget
31
costs,
including
annual
requests
for
modified
allowable
32
growth
supplemental
state
aid
for
funding
the
programs,
to
the
33
department
of
education
as
a
component
of
the
comprehensive
34
school
improvement
plan
submitted
to
the
department
pursuant
to
35
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_____
H.F.
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section
256.7,
subsection
21
.
The
program
plans
shall
include:
1
Sec.
32.
Section
257.38,
subsection
2,
Code
2013,
is
amended
2
to
read
as
follows:
3
2.
Program
plans
shall
identify
the
parts
of
the
plan
that
4
will
be
implemented
first
upon
approval
of
the
request.
If
5
a
district
is
requesting
to
use
modified
allowable
growth
6
supplemental
state
aid
to
finance
the
program,
the
school
7
district
shall
not
identify
more
than
five
percent
of
its
8
budget
enrollment
for
the
budget
year
as
returning
dropouts
and
9
potential
dropouts.
10
Sec.
33.
Section
257.40,
Code
2013,
is
amended
to
read
as
11
follows:
12
257.40
Approval
of
programs
for
returning
dropouts
and
13
dropout
prevention
——
annual
report.
14
1.
The
board
of
directors
of
a
school
district
requesting
15
to
use
modified
allowable
growth
supplemental
state
aid
16
for
programs
for
returning
dropouts
and
dropout
prevention
17
shall
submit
requests
for
modified
at-risk
allowable
growth
18
supplemental
state
aid
,
including
budget
costs,
to
the
19
department
not
later
than
December
15
of
the
year
preceding
20
the
budget
year
during
which
the
program
will
be
offered.
21
The
department
shall
review
the
request
and
shall
prior
to
22
January
15
either
grant
approval
for
the
request
or
return
the
23
request
for
approval
with
comments
of
the
department
included.
24
An
unapproved
request
for
a
program
may
be
resubmitted
with
25
modifications
to
the
department
not
later
than
February
1.
26
Not
later
than
February
15,
the
department
shall
notify
the
27
department
of
management
and
the
school
budget
review
committee
28
of
the
names
of
the
school
districts
for
which
programs
using
29
modified
allowable
growth
supplemental
state
aid
for
funding
30
have
been
approved
and
the
approved
budget
of
each
program
31
listed
separately
for
each
school
district
having
an
approved
32
request.
33
2.
Beginning
January
15,
2007,
the
department
shall
submit
34
an
annual
report
to
the
chairpersons
and
ranking
members
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H.F.
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of
the
senate
and
house
education
committees
that
includes
1
the
ways
school
districts
in
the
previous
school
year
used
2
modified
allowable
growth
supplemental
state
aid
approved
under
3
subsection
1
;
identifies,
by
grade
level,
age,
and
district
4
size,
the
students
in
the
dropout
and
dropout
prevention
5
programs
for
which
the
department
approves
a
request;
describes
6
school
district
progress
toward
increasing
student
achievement
7
and
attendance
for
the
students
in
the
programs;
and
describes
8
how
the
school
districts
are
using
the
revenues
from
the
9
modified
allowable
growth
supplemental
state
aid
to
improve
10
student
achievement
among
minority
subgroups.
11
Sec.
34.
Section
257.41,
subsections
1
and
3,
Code
2013,
are
12
amended
to
read
as
follows:
13
1.
Budget.
The
budget
of
an
approved
program
for
returning
14
dropouts
and
dropout
prevention
for
a
school
district,
after
15
subtracting
funds
received
from
other
sources
for
that
purpose,
16
shall
be
funded
annually
on
a
basis
of
one-fourth
or
more
17
from
the
district
cost
of
the
school
district
and
up
to
18
three-fourths
by
an
increase
in
allowable
growth
supplemental
19
state
aid
as
defined
in
section
257.8
.
Annually,
the
20
department
of
management
shall
establish
a
modified
allowable
21
growth
supplemental
state
aid
for
each
such
school
district
22
equal
to
the
difference
between
the
approved
budget
for
the
23
program
for
returning
dropouts
and
dropout
prevention
for
that
24
district
and
the
sum
of
the
amount
funded
from
the
district
25
cost
of
the
school
district
plus
funds
received
from
other
26
sources.
27
3.
Limitation.
For
the
fiscal
year
beginning
July
1,
2013,
28
and
each
succeeding
fiscal
year,
the
ratio
of
the
amount
of
29
modified
allowable
growth
supplemental
state
aid
established
by
30
the
department
of
management
compared
to
the
school
district’s
31
total
regular
program
district
cost
shall
not
exceed
two
and
32
one-half
percent.
However,
if
the
school
district’s
highest
33
such
ratio
so
determined
for
any
fiscal
year
beginning
on
or
34
after
July
1,
2009,
but
before
July
1,
2013,
exceeded
two
and
35
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H.F.
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one-half
percent,
the
ratio
may
exceed
two
and
one-half
percent
1
but
shall
not
exceed
the
highest
such
ratio
established
during
2
that
period.
3
Sec.
35.
Section
257.46,
subsection
2,
Code
2013,
is
amended
4
to
read
as
follows:
5
2.
The
remaining
portion
of
the
budget
shall
be
funded
6
by
the
thirty-eight
dollar
increase
in
allowable
growth
7
supplemental
state
aid,
as
defined
in
this
Act,
for
the
8
school
budget
year
beginning
July
1,
1999,
multiplied
by
a
9
district’s
budget
enrollment.
The
thirty-eight
dollar
increase
10
for
the
school
budget
year
beginning
July
1,
1999,
shall
11
increase
in
subsequent
years
by
each
year’s
state
percent
of
12
growth.
School
districts
shall
annually
report
the
amount
13
expended
for
a
gifted
and
talented
program
to
the
department
of
14
education.
The
proportion
of
a
school
district’s
budget
which
15
corresponds
to
the
thirty-eight
dollar
increase
in
allowable
16
growth
supplemental
state
aid,
as
defined
in
this
Act,
for
the
17
school
budget
year
beginning
July
1,
1999,
added
to
the
amount
18
in
subsection
1
,
shall
be
utilized
exclusively
for
a
school
19
district’s
gifted
and
talented
program.
20
Sec.
36.
Section
273.23,
subsection
8,
Code
2013,
is
amended
21
to
read
as
follows:
22
8.
For
the
school
year
beginning
on
the
effective
date
23
of
an
area
education
agency
reorganization
as
provided
in
24
this
subchapter
,
the
special
education
support
services
25
cost
per
pupil
shall
be
based
upon
the
combined
base
year
26
budgets
for
special
education
support
services
of
the
area
27
education
agencies
that
reorganized
to
form
the
newly
formed
28
area
education
agency,
divided
by
the
total
of
the
weighted
29
enrollment
for
special
education
support
services
in
the
30
reorganized
area
education
agency
for
the
base
year
plus
the
31
allowable
growth
supplemental
state
aid
amount
per
pupil
for
32
special
education
support
services
for
the
budget
year
as
33
calculated
in
section
257.8
.
34
Sec.
37.
Section
280.4,
subsection
3,
Code
2013,
is
amended
35
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_____
H.F.
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to
read
as
follows:
1
3.
In
order
to
provide
funds
for
the
excess
costs
of
2
instruction
of
limited
English
proficient
students
above
3
the
costs
of
instruction
of
pupils
in
a
regular
curriculum,
4
students
identified
as
limited
English
proficient
shall
be
5
assigned
an
additional
weighting
of
twenty-two
hundredths,
and
6
that
weighting
shall
be
included
in
the
weighted
enrollment
of
7
the
school
district
of
residence
for
a
period
not
exceeding
8
four
years.
However,
the
school
budget
review
committee
9
may
grant
supplemental
aid
or
modified
allowable
growth
10
supplemental
state
aid
to
a
school
district
to
continue
funding
11
a
program
for
students
after
the
expiration
of
the
four-year
12
period.
13
Sec.
38.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
14
of
immediate
importance,
takes
effect
upon
enactment.
15
Sec.
39.
APPLICABILITY.
This
Act
applies
to
school
budget
16
years
beginning
on
or
after
July
1,
2013.
17
EXPLANATION
18
This
bill
relates
to
school
district
funding
by
providing
19
for
school
district
property
tax
replacement
payments
and
20
modifying
school
district
funding
terminology.
21
For
each
fiscal
year
beginning
on
or
after
July
1,
2013,
22
the
bill
appropriates
from
the
general
fund
of
the
state
to
23
the
department
of
education
an
amount
necessary
to
make
all
24
school
district
property
tax
replacement
payments
under
new
25
Code
section
257.16B.
26
Under
the
bill,
for
each
school
budget
year
beginning
on
27
or
after
July
1,
2013,
each
school
district’s
property
tax
28
replacement
payment
amount
is
equal
to
the
school
district’s
29
weighted
enrollment
for
the
budget
year
multiplied
by
the
30
difference
of
the
following:
(1)
the
state
cost
per
pupil
for
31
the
budget
year
multiplied
by
100
percent
less
the
regular
32
program
foundation
base
per
pupil
percentage
pursuant
to
Code
33
section
257.1
and
(2)
the
state
cost
per
pupil
for
the
budget
34
year
beginning
July
1,
2012,
multiplied
by
100
percent
less
the
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regular
program
foundation
base
per
pupil
percentage
pursuant
1
to
Code
section
257.1.
2
The
bill
specifies
the
timing
and
manner
in
which
school
3
district
property
tax
replacement
payments
are
made
by
the
4
department
of
education.
5
The
bill
modifies
the
definition
of
miscellaneous
income
6
under
Code
chapter
257
to
exclude
property
tax
replacement
7
payments
received
by
a
school
district
under
new
Code
8
section
257.16B.
The
bill
also
modifies
the
calculation
for
9
determining
the
amount
of
a
school
district’s
additional
10
property
tax
levy
to
reflect
property
tax
replacement
payment
11
amounts
received
under
new
Code
section
257.16B.
12
The
bill
modifies
school
district
funding
terminology
in
13
Code
chapters
256C,
257,
273,
and
280
by
changing
the
term
14
“allowable
growth”
to
“supplemental
state
aid”
and
by
changing
15
the
term
“modified
allowable
growth”
to
“modified
supplemental
16
state
aid”.
17
The
bill
takes
effect
upon
enactment
and
applies
to
school
18
budget
years
beginning
on
or
after
July
1,
2013.
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