Bill Text: IA HSB117 | 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, 2023, modifying provisions relating to the property tax replacement payments, making appropriations, and including effective date provisions.(See HF 171.)

Spectrum: Committee Bill

Status: (Introduced) 2023-02-01 - Committee report approving bill, renumbered as HF 171. [HSB117 Detail]

Download: Iowa-2023-HSB117-Introduced.html
House Study Bill 117 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON EDUCATION BILL BY CHAIRPERSON WHEELER) 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, 2023, 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 2094YC (2) 90 md/jh
H.F. _____ Section 1. Section 257.8, subsections 1 and 2, Code 2023, 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, 2020, is two and three-tenths 4 percent. The state percent of growth for the budget year 5 beginning July 1, 2021, is two and four-tenths percent. The 6 state percent of growth for the budget year beginning July 1, 7 2022, is two and one-half percent. The state percent of growth 8 for the budget year beginning July 1, 2023, is three percent. 9 The state percent of growth for each subsequent budget year 10 shall be established by statute which shall be enacted within 11 thirty days of the transmission of the governor’s budget 12 required by February 1 under section 8.21 during the regular 13 legislative 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 2020, is two and three-tenths percent. The categorical state 17 percent of growth for the budget year beginning July 1, 2021, 18 is two and four-tenths percent. The categorical state percent 19 of growth for the budget year beginning July 1, 2022, is two 20 and one-half percent. The categorical state percent of growth 21 for the budget year beginning July 1, 2023, is three percent. 22 The categorical state percent of growth for each budget 23 year shall be established by statute which shall be enacted 24 within thirty days of the transmission of the governor’s 25 budget required by February 1 under section 8.21 during the 26 regular legislative session beginning in the base year. The 27 categorical state percent of growth may include state percents 28 of growth for the teacher salary supplement, the professional 29 development supplement, the early intervention supplement, the 30 teacher leadership supplement, and for budget years beginning 31 on or after July 1, 2020, transportation equity aid payments 32 under section 257.16C . 33 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2023, are 34 amended to read as follows: 35 -1- LSB 2094YC (2) 90 md/jh 1/ 5
H.F. _____ 1. For each fiscal year beginning on or after July 1, 2020 1 2021 , 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, 2020, 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, 2020. 13 (2) The regular program state cost per pupil for the budget 14 year beginning July 1, 2020, 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, 2020. 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, 2020, 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. For the budget year beginning July 1, 2021, the 26 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 for the budget year beginning July 32 1, 2021. 33 (2) The regular program state cost per pupil for the budget 34 year beginning July 1, 2021, multiplied by one hundred percent 35 -2- LSB 2094YC (2) 90 md/jh 2/ 5
H.F. _____ less the regular program foundation base per pupil percentage 1 pursuant to section 257.1 for the budget year beginning July 2 1, 2021. 3 (3) The amount of each school district’s property tax 4 replacement payment. Each school district’s property tax 5 replacement payment equals the school district’s weighted 6 enrollment for the budget year beginning July 1, 2021, 7 multiplied by the remainder of the amount calculated for 8 the school district under subparagraph (2) minus the amount 9 calculated for the school district under subparagraph (1). 10 c. b. (1) For each the budget year beginning on or after 11 July 1, 2022, 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, 2022, 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, 2022, 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, 2022 . 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, 2022 . 30 c. (1) For each budget year beginning on or after July 31 1, 2023, 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 2094YC (2) 90 md/jh 3/ 5
H.F. _____ year calculated under subparagraph (2). 1 (2) The per pupil property tax replacement amount for budget 2 years beginning on or after July 1, 2023, 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, 2023, 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. EFFECTIVE DATE. This Act, being deemed of immediate 16 importance, takes effect upon enactment. 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 This bill relates to school funding by establishing the 21 state percent of growth and the categorical state percent 22 of growth for the budget year beginning July 1, 2023, and 23 modifying provisions relating to the property tax replacement 24 payments. 25 The bill establishes a state percent of growth of 3 percent 26 for the budget year beginning July 1, 2023. The state percent 27 of growth is used to calculate the amount of supplemental state 28 aid for a budget year as part of the state school foundation 29 program. The bill also establishes a categorical state percent 30 of growth of 3 percent for the budget year beginning July 1, 31 2023. The categorical state percent of growth is generally 32 used to calculate the amount of supplemental state aid for each 33 of the categorical funding supplements. 34 Code section 257.16B provides for school district property 35 -4- LSB 2094YC (2) 90 md/jh 4/ 5
H.F. _____ tax replacement payments. For each budget year beginning on 1 or after July 1, 2022, the amount of each school district’s 2 property tax replacement payment is the product of the school 3 district’s weighted enrollment for the budget year multiplied 4 by the per pupil property tax replacement amount for the budget 5 year. The per pupil property tax replacement amount for budget 6 years beginning on or after July 1, 2022, is equal to the 7 sum of $153 plus the difference between the following: (1) 8 the regular program state cost per pupil for the budget year 9 beginning July 1, 2022, multiplied by 100 percent less the 10 regular program foundation base per pupil percentage; and (2) 11 the regular program state cost per pupil for the budget year 12 beginning July 1, 2021, multiplied by 100 percent less the 13 regular program foundation base per pupil percentage. The 14 regular program foundation base per pupil percentage is 88.4 15 percent. 16 The bill modifies the property tax replacement payment 17 calculation for budget years beginning on or after July 1, 18 2023. For budget years beginning on or after July 1, 2023, 19 the amount of each school district’s property tax replacement 20 payment is the product of the school district’s weighted 21 enrollment for the budget year multiplied by the per pupil 22 property tax replacement amount for the budget year. The 23 per pupil property tax replacement amount for budget years 24 beginning on or after July 1, 2023, is equal to the sum of $153 25 plus the difference between the following: (1) the regular 26 program state cost per pupil for the budget year beginning July 27 1, 2023, multiplied by 100 percent less the regular program 28 foundation base per pupil percentage; and (2) the regular 29 program state cost per pupil for the budget year beginning July 30 1, 2021, multiplied by 100 percent less the regular program 31 foundation base per pupil percentage. 32 The bill takes effect upon enactment. 33 -5- LSB 2094YC (2) 90 md/jh 5/ 5
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