Bill Text: IA SF2078 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to school district property tax replacement payments. (Formerly SSB 3107.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2014-02-11 - Subcommittee, Jorgensen, Forristall, and Steckman. H.J. 219. [SF2078 Detail]
Download: Iowa-2013-SF2078-Introduced.html
Senate
File
2078
-
Introduced
SENATE
FILE
2078
BY
COMMITTEE
ON
EDUCATION
(SUCCESSOR
TO
SSB
3107)
A
BILL
FOR
An
Act
relating
to
school
district
property
tax
replacement
1
payments.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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S.F.
2078
Section
1.
Section
257.16B,
subsection
2,
paragraph
b,
1
unnumbered
paragraph
1,
Code
2014,
is
amended
to
read
as
2
follows:
3
For
each
the
budget
year
beginning
on
or
after
July
1,
2014,
4
the
department
of
management
shall
calculate
for
each
school
5
district
all
of
the
following:
6
Sec.
2.
Section
257.16B,
subsection
2,
paragraph
b,
7
subparagraph
(3),
Code
2014,
is
amended
to
read
as
follows:
8
(3)
The
amount
of
each
school
district’s
property
tax
9
replacement
payment.
Each
school
district’s
property
tax
10
replacement
payment
equals
the
school
district’s
weighted
11
enrollment
for
the
budget
year
beginning
July
1,
2014,
12
multiplied
by
the
remainder
of
the
amount
calculated
for
13
the
school
district
under
subparagraph
(2)
minus
the
amount
14
calculated
for
the
school
district
under
subparagraph
(1).
15
Sec.
3.
Section
257.16B,
subsection
2,
Code
2014,
is
amended
16
by
adding
the
following
new
paragraph:
17
NEW
PARAGRAPH
.
c.
For
each
budget
year
beginning
on
18
or
after
July
1,
2015,
the
department
of
management
shall
19
calculate
for
each
school
district
all
of
the
following:
20
(1)
The
regular
program
state
cost
per
pupil
for
the
budget
21
year
beginning
July
1,
2012,
multiplied
by
one
hundred
percent
22
less
the
regular
program
foundation
base
per
pupil
percentage
23
pursuant
to
section
257.1.
24
(2)
The
regular
program
state
cost
per
pupil
for
the
budget
25
year
beginning
July
1,
2015,
multiplied
by
one
hundred
percent
26
less
the
regular
program
foundation
base
per
pupil
percentage
27
pursuant
to
section
257.1.
28
(3)
The
amount
of
each
school
district’s
property
tax
29
replacement
payment.
Each
school
district’s
property
tax
30
replacement
payment
equals
the
school
district’s
weighted
31
enrollment
for
the
budget
year
multiplied
by
the
remainder
32
of
the
amount
calculated
for
the
school
district
under
33
subparagraph
(2)
minus
the
amount
calculated
for
the
school
34
district
under
subparagraph
(1).
35
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EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
Current
Code
section
257.16B
provides
for
school
district
4
property
tax
replacement
payments.
For
the
budget
year
5
beginning
July
1,
2013,
each
school
district’s
property
tax
6
replacement
payment
amount
is
equal
to
the
school
district’s
7
weighted
enrollment
for
that
budget
year
multiplied
by
the
8
difference
of
the
following:
(1)
the
regular
program
state
9
cost
per
pupil
for
the
budget
year
beginning
July
1,
2013,
10
multiplied
by
100
percent
less
the
regular
program
foundation
11
base
per
pupil
percentage;
and
(2)
the
regular
program
state
12
cost
per
pupil
for
the
budget
year
beginning
July
1,
2012,
13
multiplied
by
100
percent
less
the
regular
program
foundation
14
base
per
pupil
percentage.
For
each
budget
year
beginning
on
15
or
after
July
1,
2014,
each
school
district’s
property
tax
16
replacement
payment
amount
is
equal
to
the
school
district’s
17
weighted
enrollment
for
the
budget
year
multiplied
by
the
18
difference
of
the
following:
(1)
the
regular
program
state
19
cost
per
pupil
for
the
budget
year
beginning
July
1,
2014,
20
multiplied
by
100
percent
less
the
regular
program
foundation
21
base
per
pupil
percentage;
and
(2)
the
regular
program
state
22
cost
per
pupil
for
the
budget
year
beginning
July
1,
2012,
23
multiplied
by
100
percent
less
the
regular
program
foundation
24
base
per
pupil
percentage.
25
This
bill
modifies
the
replacement
payment
calculation
for
26
budget
years
beginning
on
or
after
July
1,
2015.
For
each
27
budget
year
beginning
on
or
after
July
1,
2015,
each
school
28
district’s
property
tax
replacement
payment
amount
is
equal
to
29
the
school
district’s
weighted
enrollment
for
the
budget
year
30
multiplied
by
the
difference
of
the
following:
(1)
the
regular
31
program
state
cost
per
pupil
for
the
budget
year
beginning
July
32
1,
2015,
multiplied
by
100
percent
less
the
regular
program
33
foundation
base
per
pupil
percentage;
and
(2)
the
regular
34
program
state
cost
per
pupil
for
the
budget
year
beginning
July
35
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