Bill Text: IA HSB18 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to school funding by modifying provisions relating to the collection of sales tax for deposit in the secure an advanced vision for education fund, provisions relating to and prerequisites for the use of tax revenue from the secure an advanced vision for education fund, and provisions relating to the calculation of the additional property tax levy, and making appropriations.
Spectrum: Committee Bill
Status: (N/A - Dead) 2019-02-13 - Committee report, recommending amendment and passage. H.J. 290. [HSB18 Detail]
Download: Iowa-2019-HSB18-Introduced.html
House
Study
Bill
18
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
EDUCATION
BILL
BY
CHAIRPERSON
DOLECHECK)
A
BILL
FOR
An
Act
relating
to
school
funding
by
modifying
provisions
1
relating
to
the
collection
of
sales
tax
for
deposit
in
the
2
secure
an
advanced
vision
for
education
fund,
provisions
3
relating
to
and
prerequisites
for
the
use
of
tax
revenue
4
from
the
secure
an
advanced
vision
for
education
fund,
and
5
provisions
relating
to
the
calculation
of
the
additional
6
property
tax
levy,
and
making
appropriations.
7
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
8
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1768YC
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Section
1.
Section
257.2,
subsection
8,
Code
2019,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
e.
Foundation
base
supplement
payments
3
received
under
section
257.16D.
4
Sec.
2.
Section
257.4,
subsection
1,
paragraph
a,
Code
2019,
5
is
amended
by
adding
the
following
new
subparagraph:
6
NEW
SUBPARAGRAPH
.
(10)
The
amount
of
the
foundation
base
7
supplement
payment
to
be
received
by
the
school
district
under
8
section
257.16D.
9
Sec.
3.
Section
257.4,
subsection
1,
paragraph
b,
Code
2019,
10
is
amended
to
read
as
follows:
11
b.
For
the
budget
year
beginning
July
1,
2008,
and
12
succeeding
budget
years,
the
department
of
management
shall
13
annually
determine
an
adjusted
additional
property
tax
levy
14
and
a
statewide
maximum
adjusted
additional
property
tax
15
levy
rate,
not
to
exceed
the
statewide
average
additional
16
property
tax
levy
rate,
calculated
by
dividing
the
total
17
adjusted
additional
property
tax
levy
dollars
statewide
by
the
18
statewide
total
net
taxable
valuation.
For
purposes
of
this
19
paragraph,
the
adjusted
additional
property
tax
levy
shall
be
20
that
portion
of
the
additional
property
tax
levy
corresponding
21
to
the
state
cost
per
pupil
multiplied
by
a
school
district’s
22
weighted
enrollment,
and
then
multiplied
by
one
hundred
23
percent
less
the
regular
program
foundation
base
per
pupil
24
percentage
pursuant
to
section
257.1
,
and
then
reduced
by
the
25
amount
of
the
property
tax
replacement
payment
to
be
received
26
under
section
257.16B
and
the
amount
of
the
foundation
base
27
supplement
payment
to
be
received
under
section
257.16D
.
The
28
district
shall
receive
adjusted
additional
property
tax
levy
29
aid
in
an
amount
equal
to
the
difference
between
the
adjusted
30
additional
property
tax
levy
rate
and
the
statewide
maximum
31
adjusted
additional
property
tax
levy
rate,
as
applied
per
32
thousand
dollars
of
assessed
valuation
on
all
taxable
property
33
in
the
district.
The
statewide
maximum
adjusted
additional
34
property
tax
levy
rate
shall
be
annually
determined
by
the
35
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department
taking
into
account
amounts
allocated
pursuant
to
1
section
257.15,
subsection
4
,
and
the
balance
of
the
property
2
tax
equity
and
relief
fund
created
in
section
257.16A
at
the
3
end
of
the
calendar
year.
4
Sec.
4.
Section
257.15,
subsection
4,
paragraph
b,
Code
5
2019,
is
amended
to
read
as
follows:
6
b.
After
lowering
all
school
district
adjusted
additional
7
property
tax
levy
rates
to
the
statewide
maximum
adjusted
8
additional
property
tax
levy
rate
under
paragraph
“a”
,
the
9
department
of
management
shall
use
any
remaining
funds
at
the
10
end
of
the
calendar
year
to
further
lower
additional
property
11
taxes
by
increasing
for
the
budget
year
beginning
the
following
12
July
1,
the
state
regular
program
foundation
base
per
pupil
13
percentage
under
section
257.1
.
Moneys
used
pursuant
to
this
14
paragraph
shall
supplant
an
equal
amount
of
the
appropriation
15
made
from
the
general
fund
of
the
state
pursuant
to
section
16
257.16
that
represents
the
increase
in
state
foundation
aid.
17
Sec.
5.
NEW
SECTION
.
257.16D
Foundation
base
supplement
18
fund.
19
1.
A
foundation
base
supplement
fund
is
created
as
a
20
separate
and
distinct
fund
in
the
state
treasury
under
the
21
control
of
the
department
of
management.
Moneys
in
the
fund
22
include
revenues
credited
to
the
fund,
appropriations
made
to
23
the
fund,
and
other
moneys
deposited
into
the
fund.
24
2.
a.
There
is
appropriated
annually
from
the
fund
to
25
the
department
of
management
an
amount
necessary
to
make
all
26
foundation
base
supplement
payments
under
this
section.
The
27
department
of
management
shall
calculate
each
school
district’s
28
foundation
base
supplement
payment
based
on
the
distribution
29
methodology
under
paragraph
“b”
.
30
b.
The
moneys
available
in
a
fiscal
year
in
the
foundation
31
base
supplement
fund
shall
be
distributed
by
the
department
of
32
revenue
to
each
school
district
on
a
per
pupil
basis
calculated
33
using
each
school
district’s
weighted
enrollment,
as
defined
34
in
section
257.6,
for
that
fiscal
year.
However,
the
amount
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of
a
school
district’s
foundation
base
supplement
payment
for
1
a
budget
year
shall
not
exceed
an
amount
equal
to
the
school
2
district’s
weighted
enrollment
for
the
budget
year
multiplied
3
by
the
amount
for
the
budget
year
calculated
under
section
4
257.16B,
subsection
2,
paragraph
“f”
,
subparagraph
(2),
minus
5
the
amount
of
the
school
district’s
property
tax
replacement
6
payment
under
section
257.16B
for
the
budget
year.
7
3.
Notwithstanding
section
8.33,
any
moneys
remaining
in
8
the
foundation
base
supplement
fund
at
the
end
of
a
fiscal
year
9
shall
not
revert
to
any
other
fund
but
shall
remain
in
the
10
foundation
base
supplement
fund
for
use
as
provided
in
this
11
section
for
the
following
fiscal
year.
12
Sec.
6.
NEW
SECTION
.
257.51
Career
academy
fund
——
grant
13
program.
14
1.
A
career
academy
fund
is
created
and
established
as
15
a
separate
and
distinct
fund
in
the
state
treasury
under
the
16
control
of
the
department
of
education.
17
2.
a.
In
addition
to
moneys
deposited
in
the
career
18
academy
fund
pursuant
to
section
423F.2,
the
department
of
19
education
may
accept
gifts,
grants,
bequests,
and
other
private
20
contributions,
as
well
as
state
or
federal
funds,
and
shall
21
deposit
the
moneys
in
the
fund
to
be
used
for
purposes
of
22
this
section.
Moneys
in
the
fund
are
appropriated
to
the
23
department
of
education
and
shall
be
used
for
the
purposes
of
24
this
section.
25
b.
Notwithstanding
section
8.33,
moneys
in
the
fund
26
that
remain
unencumbered
or
unobligated
at
the
close
of
the
27
fiscal
year
shall
not
revert
but
shall
remain
available
for
28
expenditure
for
the
purposes
of
this
section
in
succeeding
29
fiscal
years.
Notwithstanding
section
12C.7,
subsection
2,
30
interest
earned
on
moneys
in
the
career
academy
fund
shall
be
31
credited
to
the
fund.
32
3.
The
department
of
education
shall
adopt
rules
to
33
establish
and
administer
a
career
academy
grant
program
34
to
provide
for
the
allocation
of
money
in
the
fund
in
35
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the
form
of
competitive
grants,
not
to
exceed
one
million
1
dollars
per
grant,
to
school
corporations
for
career
academy
2
infrastructure,
career
academy
equipment,
or
both,
in
3
accordance
with
the
goals
of
this
section
and
to
further
the
4
goals
of
the
establishment
and
operation
of
career
academies
5
under
section
258.15.
The
rules
adopted
by
the
department
6
of
education
shall
specify
the
eligibility
of
applicants
7
and
eligible
items
for
grant
funding.
Priority
for
grants
8
shall
first
be
given
to
applications
to
establish
new
career
9
academies
that
are
organized
as
regional
career
and
technical
10
education
planning
partnerships
pursuant
to
section
258.14
with
11
three
or
more
school
districts.
Subsequent
priority
shall
12
be
given
to
applications
for
expanding
and
updating
existing
13
facilities
and
infrastructure
to
serve
as
career
academies.
14
Sec.
7.
Section
423.2,
subsection
12,
Code
2019,
is
amended
15
to
read
as
follows:
16
12.
The
sales
tax
rate
of
six
percent
is
reduced
to
five
17
percent
on
January
1,
2030
2051
.
18
Sec.
8.
Section
423.2A,
subsection
2,
paragraph
c,
Code
19
2019,
is
amended
to
read
as
follows:
20
c.
Transfer
one-sixth
of
the
remaining
revenues
to
the
21
secure
an
advanced
vision
for
education
fund
created
in
section
22
423F.2
.
This
paragraph
“c”
is
repealed
December
31,
2029
23
January
1,
2051
.
24
Sec.
9.
Section
423.5,
subsection
4,
Code
2019,
is
amended
25
to
read
as
follows:
26
4.
The
use
tax
rate
of
six
percent
is
reduced
to
five
27
percent
on
January
1,
2030
2051
.
28
Sec.
10.
Section
423.43,
subsection
1,
paragraph
b,
Code
29
2019,
is
amended
to
read
as
follows:
30
b.
Subsequent
to
the
deposit
into
the
general
fund
of
31
the
state
and
after
the
transfer
of
such
revenues
collected
32
under
chapter
423B
,
the
department
shall
transfer
one-sixth
of
33
such
remaining
revenues
to
the
secure
an
advanced
vision
for
34
education
fund
created
in
section
423F.2
.
This
paragraph
is
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repealed
December
31,
2029
January
1,
2051
.
1
Sec.
11.
Section
423F.2,
subsection
3,
Code
2019,
is
amended
2
to
read
as
follows:
3
3.
a.
The
moneys
available
in
a
fiscal
year
in
the
secure
4
an
advanced
vision
for
education
fund
shall
be
distributed
by
5
the
department
of
revenue
to
each
school
district
on
a
per
6
pupil
basis
calculated
using
each
school
district’s
budget
7
enrollment,
as
defined
in
section
257.6
,
for
that
fiscal
year.
8
b.
(1)
Prior
to
distribution
of
moneys
in
the
secure
an
9
advanced
vision
for
education
fund
to
school
districts,
two
10
and
one-tenths
percent
of
the
moneys
available
in
a
an
amount
11
equal
to
the
equity
transfer
amount
for
the
fiscal
year
minus
12
the
foundation
base
transfer
amount
for
the
fiscal
year
shall
13
be
distributed
and
credited
to
the
property
tax
equity
and
14
relief
fund
created
in
section
257.16A
,
an
amount
equal
to
15
the
foundation
base
transfer
amount
shall
be
distributed
and
16
credited
to
the
foundation
base
supplement
fund
created
in
17
section
257.16D,
and
an
amount
equal
to
the
career
academy
18
transfer
amount
for
the
fiscal
year
shall
be
distributed
and
19
credited
to
the
career
academy
fund
created
in
section
257.51
.
20
(2)
For
purposes
of
this
subsection,
the
equity
transfer
21
amount
is
determined
by
multiplying
the
equity
transfer
22
percentage
by
the
amount
of
moneys
available
in
the
secure
an
23
advanced
vision
for
education
fund
in
the
fiscal
year.
24
(a)
For
the
fiscal
year
beginning
July
1,
2018,
the
equity
25
transfer
percentage
is
two
and
one-tenths
percent.
26
(b)
For
each
fiscal
year
beginning
on
or
after
July
1,
2019,
27
the
equity
transfer
percentage
is
equal
to
the
equity
transfer
28
percentage
for
the
immediately
preceding
fiscal
year,
unless
29
the
amount
of
moneys
available
in
the
secure
an
advanced
vision
30
for
education
fund
in
the
fiscal
year
equals
or
exceeds
one
31
hundred
two
percent
of
the
amount
of
moneys
available
in
the
32
fund
for
the
immediately
preceding
fiscal
year,
in
which
case
33
the
equity
transfer
percentage
shall
be
the
equity
transfer
34
percentage
for
the
immediately
preceding
fiscal
year
plus
one
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percent
subject
to
the
limitation
in
subparagraph
division
(c).
1
(c)
If
the
equity
transfer
percentage
calculated
under
2
subparagraph
division
(b)
exceeds
twelve
percent,
the
equity
3
transfer
percentage
for
that
fiscal
year
shall
be
twelve
4
percent.
5
(3)
For
purposes
of
this
subsection,
the
foundation
6
base
transfer
amount
equals
the
equity
transfer
amount
for
7
the
fiscal
year
under
subparagraph
(2)
minus
the
sum
of
the
8
following:
9
(a)
Two
and
one-tenths
percent
of
the
amount
of
the
moneys
10
available
in
the
secure
an
advanced
vision
for
education
fund
11
in
the
fiscal
year.
12
(b)
Two-thirds
of
the
product
of
the
equity
transfer
13
percentage
for
the
fiscal
year
minus
two
and
one-tenths
percent
14
multiplied
by
the
moneys
available
in
the
secure
an
advanced
15
vision
for
education
fund
in
the
fiscal
year.
16
(4)
(a)
For
purposes
of
this
subsection,
the
career
academy
17
transfer
amount
for
the
fiscal
year
beginning
July
1,
2019,
is
18
one
million
dollars.
19
(b)
For
each
fiscal
year
beginning
on
or
after
July
1,
20
2020,
the
career
academy
transfer
amount
is
equal
to
the
lesser
21
of
five
million
dollars
or
the
amount
of
the
career
academy
22
transfer
amount
for
the
immediately
preceding
fiscal
year,
23
unless
the
amount
of
moneys
available
in
the
secure
an
advanced
24
vision
for
education
fund
in
the
fiscal
year
equals
or
exceeds
25
one
hundred
two
and
one-half
percent
of
the
amount
of
moneys
26
available
in
the
fund
for
the
immediately
preceding
fiscal
27
year,
in
which
case
the
career
academy
transfer
amount
equals
28
the
lesser
of
five
million
dollars
or
the
sum
of
the
amount
29
of
the
career
academy
transfer
amount
for
the
immediately
30
preceding
fiscal
year
plus
one-half
percent
of
the
amount
of
31
moneys
available
in
the
secure
an
advanced
vision
for
education
32
fund
in
the
fiscal
year
following
the
deposit
of
revenues
in
33
the
property
tax
equity
and
relief
fund
and
the
foundation
base
34
supplement
fund.
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_____
Sec.
12.
Section
423F.3,
subsection
3,
paragraph
b,
Code
1
2019,
is
amended
to
read
as
follows:
2
b.
(1)
If
the
board
of
directors
intends
to
use
funds
for
3
purposes
other
than
those
listed
in
paragraph
“a”
,
or
change
the
4
use
of
funds
to
purposes
other
than
those
listed
in
paragraph
5
“a”
,
the
board
shall
adopt
a
revenue
purpose
statement
or
amend
6
an
existing
revenue
purpose
statement
,
subject
to
approval
of
7
the
electors,
listing
the
proposed
use
of
the
funds.
School
8
districts
shall
submit
the
statement
to
the
voters
no
later
9
than
sixty
days
prior
to
the
expiration
of
any
existing
revenue
10
purpose
statement
or
change
in
use
not
included
in
the
existing
11
revenue
purpose
statement.
12
(2)
(a)
Notwithstanding
any
provision
of
law
to
the
13
contrary,
for
each
school
district
with
an
existing
revenue
14
purpose
statement
for
the
use
of
revenues
from
the
secure
an
15
advanced
vision
for
education
fund
adopted
under
this
paragraph
16
or
adopted
under
another
provision
of
law
before
July
1,
17
2019,
such
revenue
purpose
statement
shall
terminate
and
be
18
of
no
further
force
and
effect
on
January
1,
2031,
or
the
19
expiration
date
of
the
revenue
purpose
statement,
whichever
is
20
earlier.
If
such
a
school
district
intends
to
use
funds
for
21
purposes
other
than
those
listed
in
paragraph
“a”
and
does
not
22
intend
to
operate
without
a
revenue
purpose
statement
on
or
23
after
January
1,
2031,
or
the
expiration
date
of
the
revenue
24
purpose
statement,
whichever
is
earlier,
the
board
of
directors
25
shall
submit
a
revenue
purpose
statement
for
approval
by
the
26
electors
under
subparagraph
(1)
on
or
after
July
1,
2019,
27
and
such
revenue
purpose
statement
submitted
to
the
electors
28
shall
include
all
proposed
uses
including
those
previously
29
approved
by
the
electors,
if
applicable.
The
following,
in
30
substantially
the
following
form,
shall
be
included
in
the
31
notice
of
the
election
published
under
paragraph
“d”
and
32
published
on
the
school
district’s
internet
site:
33
If
a
majority
of
eligible
electors
voting
on
the
question
34
fail
to
approve
this
revenue
purpose
statement,
revenues
35
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received
by
the
school
district
from
the
secure
an
advanced
1
vision
for
education
fund
shall
first
be
expended
for
.
.
.
.
2
(State
the
purposes
in
the
order
listed
in
subsection
1
and
as
3
required
by
subsection
4
of
this
section
for
which
the
revenues
4
received
by
the
school
district
under
this
chapter
will
be
5
expended.)
6
(b)
Unless
a
new
revenue
purpose
statement
is
adopted
by
7
the
electors,
the
existing
revenue
purpose
statement
remains
8
in
effect
until
January
1,
2031,
or
the
expiration
date
of
the
9
revenue
purpose
statement,
whichever
is
earlier.
If
a
revenue
10
purpose
statement
is
terminated
under
the
provisions
of
this
11
subparagraph,
such
termination
shall
not
affect
the
validity
12
of
or
a
first
lien
on
bonds
issued
under
section
423E.5,
Code
13
2019,
or
section
423F.5
prior
to
the
date
the
revenue
purpose
14
statement
is
terminated
under
subparagraph
division
(a),
or
15
the
validity
of
a
contract
or
other
obligation
of
the
school
16
district
secured
in
whole
or
in
part
by
or
requiring
the
17
payment
of
funds
received
under
this
chapter
in
effect
prior
18
to
the
date
the
revenue
purpose
statement
is
terminated
under
19
subparagraph
division
(a).
20
Sec.
13.
Section
423F.3,
subsection
5,
paragraph
b,
Code
21
2019,
is
amended
to
read
as
follows:
22
b.
The
infeasibility
cost-benefit
analysis
of
remodeling,
23
reconstructing,
or
repairing
existing
buildings.
24
Sec.
14.
Section
423F.3,
subsection
5,
Code
2019,
is
amended
25
by
adding
the
following
new
paragraph:
26
NEW
PARAGRAPH
.
i.
Benefits
and
effects
of
the
new
27
construction
on
student
learning.
28
Sec.
15.
Section
423F.3,
subsection
6,
Code
2019,
is
amended
29
by
adding
the
following
new
paragraph:
30
NEW
PARAGRAPH
.
0d.
Additionally,
“school
infrastructure”
31
includes
school
safety
and
security
infrastructure.
For
32
purposes
of
this
paragraph,
“school
safety
and
security
33
infrastructure”
includes
but
is
not
limited
to
safe
rooms,
34
remote
entry
technology
and
equipment,
security
camera
systems,
35
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_____
card
access
systems,
and
communication
systems
with
access
to
1
fire
and
police
emergency
frequencies.
For
purposes
of
this
2
paragraph,
“school
safety
and
security
infrastructure”
does
3
not
include
the
cost
of
personnel,
development
of
safety
and
4
security
plans,
or
training
related
to
the
implementation
of
5
safety
and
security
plans.
6
Sec.
16.
Section
423F.3,
Code
2019,
is
amended
by
adding
the
7
following
new
subsections:
8
NEW
SUBSECTION
.
6A.
The
use
of
revenues
received
under
9
this
chapter
on
or
after
July
1,
2019,
for
an
athletic
facility
10
infrastructure
project,
as
defined
in
subsection
6B,
or
for
11
costs
associated
with
an
athletic
facility
infrastructure
12
project,
shall
not
be
authorized
until
each
attendance
center
13
within
the
school
district
is
equipped
with
secured
entrance
14
and
exit
door
systems
to
protect
against
threats
to
safety
and
15
security
of
students
and
school
employees,
including
but
not
16
limited
to
remote
locking
and
entry
technology
or
card
access
17
systems.
18
NEW
SUBSECTION
.
6B.
a.
Prior
to
approving
the
use
19
of
revenues
received
under
this
chapter
for
an
athletic
20
facility
infrastructure
project
within
the
scope
of
the
school
21
district’s
approved
revenue
purpose
statement
or
pursuant
22
to
subsection
4
for
a
school
district
without
an
approved
23
revenue
statement,
the
board
of
directors
shall
certify
that
24
the
school
district
satisfies
the
requirements
of
subsection
25
6A
and
shall
adopt
a
resolution
setting
forth
the
proposal
26
for
the
athletic
facility
infrastructure
project
and
hold
an
27
additional
public
hearing
on
the
issue
of
construction
of
the
28
athletic
facility.
Notice
of
the
time
and
place
of
the
public
29
hearing
shall
be
published
not
less
than
ten
nor
more
than
30
twenty
days
before
the
public
hearing
in
a
newspaper
which
is
a
31
newspaper
of
general
circulation
in
the
school
district.
If
32
at
any
time
prior
to
the
fifteenth
day
following
the
hearing,
33
the
secretary
of
the
board
of
directors
receives
a
petition
34
containing
the
required
number
of
signatures
and
asking
that
35
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_____
the
question
of
the
approval
of
the
use
of
revenues
for
the
1
athletic
facility
infrastructure
project
be
submitted
to
the
2
voters
of
the
school
district,
the
board
of
directors
shall
3
either
rescind
the
board’s
resolution
for
the
use
of
revenues
4
for
the
athletic
facility
infrastructure
project
or
direct
the
5
county
commissioner
of
elections
to
submit
the
question
to
the
6
registered
voters
of
the
school
district
at
an
election
held
7
on
a
date
specified
in
section
39.2,
subsection
4,
paragraph
8
“c”
.
The
petition
must
be
signed
by
eligible
electors
equal
9
in
number
to
not
less
than
one
hundred
or
thirty
percent
of
10
the
number
of
voters
at
the
last
preceding
election
of
school
11
officials
under
section
277.1,
whichever
is
greater.
If
a
12
majority
of
those
voting
on
the
question
favors
the
use
of
the
13
revenues
for
the
athletic
facility
infrastructure
project,
the
14
board
shall
be
authorized
to
approve
such
use
by
resolution
of
15
the
board.
If
a
majority
of
those
voting
on
the
question
does
16
not
favor
the
use
of
the
revenues
for
the
athletic
facility
17
infrastructure
project,
the
board
of
directors
shall
rescind
18
the
board’s
resolution
for
the
use
of
revenues
for
the
athletic
19
facility
infrastructure
project.
If
a
petition
is
not
received
20
by
the
board
of
directors
within
the
prescribed
time
period,
21
the
board
of
directors
may
approve
the
use
of
revenues
for
22
the
athletic
facility
infrastructure
project
without
voter
23
approval.
24
b.
After
fourteen
days
from
the
date
of
the
hearing
under
25
paragraph
“a”
or
fourteen
days
after
the
date
of
the
election
26
held
under
paragraph
“a”
,
if
applicable,
whichever
is
later,
an
27
action
shall
not
be
brought
questioning
the
board
of
directors’
28
authority
to
use
funds
for
the
athletic
facility
infrastructure
29
project
or
questioning
the
legality
of
any
proceedings
in
30
connection
with
the
authorization
of
such
use.
31
c.
For
purposes
of
this
subsection:
32
(1)
“Athletic
facility”
means
a
building
or
structure,
or
33
portion
thereof,
that
is
not
physically
attached
to
a
student
34
attendance
center.
35
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(2)
“Athletic
facility
infrastructure
project”
means
a
school
1
infrastructure
project
that
includes
in
whole
or
in
part
the
2
construction
of
an
athletic
facility.
3
(3)
“Construction”
does
not
include
repair
or
maintenance
4
of
an
existing
facility.
5
Sec.
17.
Section
423F.4,
Code
2019,
is
amended
to
read
as
6
follows:
7
423F.4
Borrowing
authority
for
school
districts.
8
1.
A
Subject
to
the
conditions
established
under
subsection
9
2,
a
school
district
may
anticipate
its
share
of
the
revenues
10
under
section
423F.2
by
issuing
bonds
in
the
manner
provided
in
11
section
423E.5
,
Code
2019
.
However,
to
the
extent
any
school
12
district
has
issued
bonds
anticipating
the
proceeds
of
an
13
extended
local
sales
and
services
tax
for
school
infrastructure
14
purposes
imposed
by
a
county
pursuant
to
former
chapter
423E,
15
Code
and
Code
Supplement
2007,
prior
to
July
1,
2008,
the
16
pledge
of
such
revenues
for
the
payment
of
principal
and
17
interest
on
such
bonds
shall
be
replaced
by
a
pledge
of
its
18
share
of
the
revenues
under
section
423F.2
.
19
2.
a.
Bonds
issued
on
or
after
July
1,
2018,
shall
not
be
20
sold
at
public
sale
as
provided
in
chapter
75,
or
at
a
private
21
sale,
without
notice
and
hearing.
Notice
of
the
time
and
place
22
of
the
public
hearing
shall
be
published
not
less
than
ten
nor
23
more
than
twenty
days
before
the
public
hearing
in
a
newspaper
24
which
is
a
newspaper
of
general
circulation
in
the
school
25
district.
26
b.
For
bonds
subject
to
the
requirements
of
paragraph
27
“a”
,
if
at
any
time
prior
to
the
fifteenth
day
following
the
28
hearing,
the
secretary
of
the
board
of
directors
receives
a
29
petition
containing
the
required
number
of
signatures
and
30
asking
that
the
question
of
the
issuance
of
such
bonds
be
31
submitted
to
the
voters
of
the
school
district,
the
board
shall
32
either
rescind
its
adoption
of
the
resolution
or
direct
the
33
county
commissioner
of
elections
to
submit
the
question
to
the
34
registered
voters
of
the
school
district
at
an
election
held
35
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_____
on
a
date
specified
in
section
39.2,
subsection
4,
paragraph
1
“c”
.
The
petition
must
be
signed
by
eligible
electors
equal
2
in
number
to
not
less
than
one
hundred
or
thirty
percent
of
3
the
number
of
voters
at
the
last
preceding
election
of
school
4
officials
under
section
277.1,
whichever
is
greater.
If
the
5
board
submits
the
question
at
an
election
and
a
majority
of
6
those
voting
on
the
question
favors
issuance
of
the
bonds,
the
7
board
shall
be
authorized
to
issue
the
bonds.
8
c.
After
fourteen
days
from
the
date
of
the
hearing
under
9
paragraph
“a”
or
fourteen
days
after
the
date
of
the
election
10
held
under
paragraph
“b”
,
if
applicable,
whichever
is
later,
11
an
action
shall
not
be
brought
questioning
the
legality
of
12
any
bonds
or
the
power
of
the
authority
to
issue
any
bonds
13
or
to
the
legality
of
any
proceedings
in
connection
with
the
14
authorization
or
issuance
of
the
bonds.
15
Sec.
18.
Section
423F.6,
Code
2019,
is
amended
to
read
as
16
follows:
17
423F.6
Repeal.
18
This
chapter
is
repealed
December
31,
2029
January
1,
2051
.
19
Sec.
19.
STATE
MANDATE
FUNDING
SPECIFIED.
In
accordance
20
with
section
25B.2,
subsection
3,
the
state
cost
of
requiring
21
compliance
with
any
state
mandate
included
in
this
Act
shall
22
be
paid
by
a
school
district
from
state
school
foundation
aid
23
received
by
the
school
district
under
section
257.16.
This
24
specification
of
the
payment
of
the
state
cost
shall
be
deemed
25
to
meet
all
of
the
state
funding-related
requirements
of
26
section
25B.2,
subsection
3,
and
no
additional
state
funding
27
shall
be
necessary
for
the
full
implementation
of
this
Act
28
by
and
enforcement
of
this
Act
against
all
affected
school
29
districts.
30
EXPLANATION
31
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
32
the
explanation’s
substance
by
the
members
of
the
general
assembly.
33
Code
section
423.2
imposes
a
state
tax
of
6
percent
upon
34
the
sales
price
of
all
sales
of
tangible
personal
property,
35
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_____
consisting
of
goods,
wares,
merchandise,
and
other
items
1
designated
by
statute,
sold
at
retail
in
the
state
to
consumers
2
or
users,
except
as
otherwise
provided
by
Code
chapter
423.
3
Generally,
by
operation
of
law,
a
sale
subject
to
the
sales
4
tax
is
also
subject
to
the
use
tax.
Following
the
transfer
5
of
amounts
required
by
statute,
if
applicable,
one-sixth
of
6
the
remaining
state
sales
tax
revenue
from
the
6
percent
tax
7
is
transferred
to
the
secure
an
advanced
vision
for
education
8
(SAVE)
fund
created
in
Code
section
423F.2.
Moneys
in
the
SAVE
9
fund
are
allocated
to
school
districts
on
a
per
pupil
basis
to
10
be
used
for
infrastructure
and
property
tax
reduction
purposes
11
specified
in
Code
chapter
423F.
Under
current
law,
the
sales
12
tax
rate
of
6
percent
is
reduced
to
5
percent
on
January
1,
13
2030,
and
Code
chapter
423F,
along
with
other
corresponding
14
provisions,
is
repealed
December
31,
2029.
15
This
bill
extends
the
6
percent
sales
tax
rate,
the
16
allocation
to
the
SAVE
fund,
and
the
statutory
repeal
of
Code
17
chapter
423F
until
January
1,
2051.
18
Code
section
423F.2
provides
that
prior
to
distribution
of
19
SAVE
revenues
to
school
districts,
2.1
percent
of
the
moneys
20
available
in
the
SAVE
fund
are
distributed
and
credited
to
21
the
property
tax
equity
and
relief
(PTER)
fund
to
be
used
for
22
additional
property
tax
levy
aid.
The
bill
provides
that
for
23
each
fiscal
year
beginning
on
or
after
July
1,
2019,
the
equity
24
transfer
amount,
as
created
in
the
bill,
is
distributed
and
25
credited
to
the
PTER
fund
and
foundation
base
supplement
fund
26
in
amounts
specified
in
the
bill.
The
bill
creates
the
equity
27
transfer
percentage,
which
is
used
to
determine
the
amount
of
28
the
equity
transfer
amount,
and
is
equal
to
the
equity
transfer
29
percentage
for
the
immediately
preceding
fiscal
year,
unless
30
the
amount
of
money
available
in
the
SAVE
fund
in
the
fiscal
31
year
is
equal
to
or
exceeds
102
percent
of
the
amount
of
money
32
available
in
the
SAVE
fund
for
the
immediately
preceding
fiscal
33
year,
in
which
case
the
equity
transfer
percentage
shall
be
the
34
equity
transfer
percentage
for
the
immediately
preceding
fiscal
35
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year
plus
1
percent.
However,
the
bill
caps
the
percentage
at
1
12
percent.
The
equity
transfer
percentage
for
the
fiscal
year
2
beginning
July
1,
2018,
is
2.1
percent.
The
amount
required
to
3
be
transferred
from
the
SAVE
fund
to
the
PTER
fund
is
equal
to
4
the
equity
transfer
amount
minus
the
foundation
base
transfer
5
amount.
6
The
bill
also
establishes
a
foundation
base
transfer
amount
7
that
equals
the
equity
transfer
amount
minus
the
sum
of
2.1
8
percent
of
the
amount
of
the
moneys
available
in
the
SAVE
fund
9
in
the
fiscal
year
plus
two-thirds
of
the
product
of
the
equity
10
transfer
percentage
minus
2.1
percent
multiplied
by
the
moneys
11
available
in
the
SAVE
fund
in
the
fiscal
year.
An
amount
equal
12
to
the
foundation
base
transfer
amount
is
credited
to
the
13
foundation
base
supplement
fund
to
be
used
by
the
department
of
14
management
for
purposes
of
making
foundation
base
supplement
15
payments
to
school
districts
on
a
per
pupil
basis
calculated
16
using
each
school
district’s
weighted
enrollment
and
subject
to
17
specified
total
foundation
base
supplement
limits
in
the
bill.
18
The
bill
also
establishes
a
career
academy
transfer
amount
19
that
for
the
fiscal
year
beginning
July
1,
2019,
is
$1
million.
20
For
each
fiscal
year
beginning
on
or
after
July
1,
2020,
the
21
career
academy
transfer
amount
is
equal
to
the
lesser
of
$5
22
million
or
the
amount
of
the
career
academy
transfer
amount
23
for
the
immediately
preceding
fiscal
year,
unless
the
amount
24
of
moneys
available
in
the
SAVE
fund
in
the
fiscal
year
equals
25
or
exceeds
102.5
percent
of
the
amount
of
moneys
available
in
26
the
fund
for
the
immediately
preceding
fiscal
year,
in
which
27
case
the
career
academy
transfer
amount
equals
the
lesser
of
28
$5
million
or
the
sum
of
the
amount
of
the
career
academy
29
transfer
amount
for
the
immediately
preceding
fiscal
year
plus
30
0.5
percent
of
the
amount
of
moneys
available
in
the
SAVE
fund
31
in
the
fiscal
year
following
the
deposit
of
revenues
in
the
32
property
tax
equity
and
relief
fund
and
the
foundation
base
33
supplement
fund.
34
An
amount
equal
to
the
career
academy
transfer
amount
35
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is
credited
to
the
career
academy
fund
to
be
used
by
the
1
department
of
education
for
purposes
of
providing
competitive
2
grants,
not
to
exceed
$1
million
per
grant,
to
school
districts
3
for
career
academy
infrastructure,
career
academy
equipment,
or
4
both,
in
accordance
with
the
bill
and
to
further
the
goals
of
5
the
establishment
and
operation
of
career
academies
under
Code
6
section
258.15.
7
Under
the
bill,
existing
revenue
purpose
statements
for
the
8
use
of
SAVE
fund
revenues
adopted
before
July
1,
2019,
shall
9
terminate
and
be
of
no
further
force
and
effect
on
January
1,
10
2031,
or
the
expiration
date
of
the
revenue
purpose
statement,
11
whichever
is
earlier.
If
a
school
district
intends
to
use
12
SAVE
fund
revenues
for
purposes
other
than
those
which
can
13
be
approved
by
the
school
board
alone
and
does
not
intend
to
14
operate
without
a
revenue
purpose
statement
on
or
after
January
15
1,
2031,
or
the
expiration
of
the
revenue
purpose
statement,
16
whichever
is
earlier,
the
school
board
must
submit
a
revenue
17
purpose
statement
for
approval
by
the
electors
on
or
after
18
July
1,
2019,
and
such
revenue
purpose
statement
submitted
to
19
the
electors
shall
include
all
proposed
uses
including
those
20
previously
approved
by
the
electors,
if
applicable.
The
bill
21
specifies
that
if
a
revenue
purpose
statement
is
terminated
22
under
the
provisions
of
the
bill,
such
termination
shall
23
not
affect
the
validity
of
or
a
first
lien
on
bonds
issued
24
under
Code
sections
423E.5
and
423F.5
prior
to
the
date
of
25
termination,
or
the
validity
of
a
contract
or
other
obligation
26
of
the
school
district
secured
in
whole
or
in
part
by
or
27
requiring
the
payment
of
SAVE
revenues
in
effect
prior
to
the
28
date
of
termination.
29
The
bill
prohibits
the
use
of
SAVE
revenues
received
on
or
30
after
July
1,
2019,
for
an
athletic
facility
infrastructure
31
project
until
each
attendance
center
within
the
school
district
32
is
equipped
with
secured
entrance
and
exit
door
systems
to
33
protect
against
threats
to
safety
and
security
of
students
and
34
school
employees,
including
but
not
limited
to
remote
locking
35
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and
entry
technology
or
card
access
systems.
1
The
bill
provides
that
prior
to
approving
the
use
of
SAVE
2
revenues
for
an
athletic
facility
infrastructure
project
3
that
is
defined
in
the
bill
to
mean
a
school
infrastructure
4
project
that
includes
in
whole
or
in
part,
the
construction
5
of
an
athletic
facility,
the
board
of
directors
must
first
6
certify
that
the
school
district
has
met
the
secured
entrance
7
requirements
in
the
bill
and
hold
an
additional
public
8
hearing
on
the
issue
of
the
athletic
facility.
The
bill
9
defines
“athletic
facility”
to
mean
a
building
or
structure,
10
or
portion
thereof,
that
is
not
physically
attached
to
a
11
student
attendance
center.
If
at
any
time
prior
to
the
15th
12
day
following
the
hearing,
the
secretary
of
the
board
of
13
directors
receives
a
petition
containing
the
required
number
14
of
signatures
and
asking
that
the
question
of
the
approval
of
15
the
use
of
revenues
for
the
athletic
facility
infrastructure
16
project
be
submitted
to
the
voters
of
the
school
district,
the
17
board
of
directors
shall
either
rescind
the
resolution
for
18
use
of
SAVE
revenues
for
the
athletic
facility
infrastructure
19
project
or
direct
the
county
commissioner
of
elections
to
20
submit
the
question
to
the
registered
voters
of
the
school
21
district.
If
a
majority
of
those
voting
on
the
question
22
favors
the
use
of
the
SAVE
revenues
for
the
athletic
facility
23
infrastructure
project,
the
board
shall
be
authorized
to
24
approve
such
use
by
resolution
of
the
board.
If
a
majority
25
of
those
voting
on
the
question
does
not
favor
the
use
of
the
26
SAVE
revenues
for
the
school
infrastructure
project,
the
board
27
of
directors
shall
rescind
the
board’s
resolution
for
use
of
28
SAVE
revenues
for
the
athletic
facility
infrastructure
project.
29
If
a
petition
is
not
received
by
the
board
of
directors
30
within
the
prescribed
time
period,
the
board
of
directors
may
31
approve
the
use
of
SAVE
revenues
for
the
athletic
facility
32
infrastructure
project
without
voter
approval.
The
bill
also
33
establishes
limitations
on
the
period
of
time
to
bring
an
34
action
to
question
the
authority
to
use
funds
for
such
purpose
35
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or
the
legality
of
any
proceedings
in
connection
with
the
1
authorization
of
such
use.
2
Code
section
423F.3
defines
“school
infrastructure”
for
3
purposes
of
the
uses
for
which
school
districts
are
permitted
4
to
expend
SAVE
revenues.
The
bill
adds
“school
safety
and
5
security
infrastructure”,
as
defined
in
the
bill,
to
the
6
definition
of
“school
infrastructure”.
7
Current
law
authorizes
a
school
district
to
anticipate
8
its
share
of
SAVE
fund
revenues
by
issuing
bonds
without
9
voter
approval.
The
bill
provides
that
revenue
bonds
issued
10
on
or
after
July
1,
2019,
shall
not
be
sold
at
public
sale
11
or
at
a
private
sale
without
notice
and
a
public
hearing.
12
Additionally,
if
at
any
time
prior
to
the
15th
day
following
13
the
hearing,
the
secretary
of
the
board
of
directors
receives
14
a
petition
containing
the
required
number
of
signatures
and
15
asking
that
the
question
of
the
issuance
of
such
bonds
be
16
submitted
to
the
voters
of
the
school
district,
the
school
17
board
shall
either
rescind
its
adoption
of
the
resolution
or
18
direct
the
county
commissioner
of
elections
to
submit
the
19
question
to
the
registered
voters
of
the
school
district.
The
20
petition
must
be
signed
by
eligible
electors
equal
in
number
21
to
not
less
than
100
or
30
percent
of
the
number
of
voters
at
22
the
last
preceding
election
of
school
officials,
whichever
23
is
greater.
If
the
school
board
submits
the
question
at
an
24
election
and
a
majority
of
those
voting
on
the
question
favors
25
issuance
of
the
bonds,
the
board
shall
be
authorized
to
issue
26
the
bonds.
The
bill
also
places
limitations
on
the
period
27
of
time
during
which
an
action
questioning
the
legality
or
28
procedural
compliance
for
the
issuance
of
such
bonds
may
be
29
brought.
30
Currently,
a
school
district
with
a
certified
enrollment
31
of
fewer
than
250
pupils
in
the
entire
district
or
certified
32
enrollment
of
fewer
than
100
pupils
in
high
school
must
apply
33
to
the
department
of
education
for
a
certificate
of
need
34
before
the
school
district
can
expend
the
supplemental
school
35
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infrastructure
amount
received
for
new
construction
or
for
1
payments
for
bonds
issued
for
new
construction
against
the
2
supplemental
school
infrastructure
amount.
The
bill
modifies
3
the
criteria
to
be
used
by
the
department
of
education
in
4
determining
whether
to
issue
a
certificate
of
need
to
include
5
the
cost-benefit
analysis
of
remodeling,
reconstructing,
or
6
repairing
existing
buildings
versus
new
construction
and
7
consideration
of
the
benefit
of
the
new
construction
on
student
8
learning.
9
The
bill
may
include
a
state
mandate
as
defined
in
Code
10
section
25B.3.
The
bill
requires
that
the
state
cost
of
11
any
state
mandate
included
in
the
bill
be
paid
by
a
school
12
district
from
state
school
foundation
aid
received
by
the
13
school
district
under
Code
section
257.16.
The
specification
14
is
deemed
to
constitute
state
compliance
with
any
state
mandate
15
funding-related
requirements
of
Code
section
25B.2.
The
16
inclusion
of
this
specification
is
intended
to
reinstate
the
17
requirement
of
political
subdivisions
to
comply
with
any
state
18
mandates
included
in
the
bill.
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