Bill Text: IA SSB1081 | 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 and the transportation equity payments, making appropriations, and including effective date provisions.(See SF 192.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-02-01 - Committee report approving bill, renumbered as SF 192. [SSB1081 Detail]
Download: Iowa-2023-SSB1081-Introduced.html
Senate
Study
Bill
1081
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
EDUCATION
BILL
BY
CHAIRPERSON
ROZENBOOM)
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
and
the
transportation
equity
payments,
making
5
appropriations,
and
including
effective
date
provisions.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
7
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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
two
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
two
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
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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
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_____
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
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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.
Section
257.16C,
subsection
3,
paragraph
d,
Code
16
2023,
is
amended
to
read
as
follows:
17
d.
(1)
For
the
fiscal
year
beginning
July
1,
2019,
there
18
is
appropriated
from
the
general
fund
of
the
state
to
the
19
department
of
management
for
deposit
in
the
transportation
20
equity
fund
the
sum
of
nineteen
million
dollars,
or
so
much
21
thereof
as
is
necessary,
to
be
used
for
the
purposes
of
this
22
section
.
23
(2)
For
the
fiscal
year
beginning
July
1,
2020,
there
24
is
appropriated
from
the
general
fund
of
the
state
to
the
25
department
of
management
for
deposit
in
the
transportation
26
equity
fund
the
sum
of
the
following,
or
so
much
thereof
as
is
27
necessary,
to
be
used
for
the
purposes
of
this
section
:
28
(a)
The
amount
appropriated
to
the
transportation
equity
29
fund
under
this
paragraph
for
the
immediately
preceding
fiscal
30
year.
31
(b)
The
product
of
the
amount
determined
under
subparagraph
32
division
(a)
multiplied
by
the
categorical
percent
of
growth
33
under
section
257.8,
subsection
2
,
for
the
budget
year
34
beginning
on
the
same
date
of
the
fiscal
year
for
which
the
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appropriation
is
made.
1
(c)
Seven
million
two
hundred
fifty-three
thousand
2
eighty-eight
dollars.
3
(3)
(1)
For
the
fiscal
year
beginning
July
1,
2021,
and
4
the
fiscal
year
beginning
July
1,
2022,
and
the
fiscal
year
5
beginning
July
1,
2023,
there
is
appropriated
from
the
general
6
fund
of
the
state
to
the
department
of
management
for
deposit
7
in
the
transportation
equity
fund
an
amount
necessary
to
make
8
all
transportation
equity
aid
payments
under
subsection
2
,
to
9
be
used
for
the
purposes
of
this
section
.
10
(4)
(2)
For
each
fiscal
year
beginning
on
or
after
July
11
1,
2023
2024
,
there
is
appropriated
from
the
general
fund
of
12
the
state
to
the
department
of
management
for
deposit
in
the
13
transportation
equity
fund
the
sum
of
the
following,
or
so
much
14
thereof
as
is
necessary,
to
be
used
for
the
purposes
of
this
15
section
:
16
(a)
The
amount
appropriated
to
the
transportation
equity
17
fund
under
this
paragraph
for
the
immediately
preceding
fiscal
18
year.
19
(b)
The
product
of
the
amount
determined
under
subparagraph
20
division
(a)
multiplied
by
the
categorical
percent
of
growth
21
under
section
257.8,
subsection
2
,
for
the
budget
year
22
beginning
on
the
same
date
of
the
fiscal
year
for
which
the
23
appropriation
is
made.
24
Sec.
4.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
25
importance,
takes
effect
upon
enactment.
26
EXPLANATION
27
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
28
the
explanation’s
substance
by
the
members
of
the
general
assembly.
29
This
bill
relates
to
school
funding
by
establishing
the
30
state
percent
of
growth
and
the
categorical
state
percent
of
31
growth
for
the
budget
year
beginning
July
1,
2023,
modifying
32
provisions
relating
to
the
property
tax
replacement
payments,
33
and
modifying
appropriations
for
school
transportation
funding.
34
The
bill
establishes
a
state
percent
of
growth
of
2
percent
35
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for
the
budget
year
beginning
July
1,
2023.
The
state
percent
1
of
growth
is
used
to
calculate
the
amount
of
supplemental
state
2
aid
for
a
budget
year
as
part
of
the
state
school
foundation
3
program.
The
bill
also
establishes
a
categorical
state
percent
4
of
growth
of
2
percent
for
the
budget
year
beginning
July
1,
5
2023.
The
categorical
state
percent
of
growth
is
generally
6
used
to
calculate
the
amount
of
supplemental
state
aid
for
each
7
of
the
categorical
funding
supplements.
8
Code
section
257.16B
provides
for
school
district
property
9
tax
replacement
payments.
For
each
budget
year
beginning
on
10
or
after
July
1,
2022,
the
amount
of
each
school
district’s
11
property
tax
replacement
payment
is
the
product
of
the
school
12
district’s
weighted
enrollment
for
the
budget
year
multiplied
13
by
the
per
pupil
property
tax
replacement
amount
for
the
budget
14
year.
The
per
pupil
property
tax
replacement
amount
for
budget
15
years
beginning
on
or
after
July
1,
2022,
is
equal
to
the
16
sum
of
$153
plus
the
difference
between
the
following:
(1)
17
the
regular
program
state
cost
per
pupil
for
the
budget
year
18
beginning
July
1,
2022,
multiplied
by
100
percent
less
the
19
regular
program
foundation
base
per
pupil
percentage;
and
(2)
20
the
regular
program
state
cost
per
pupil
for
the
budget
year
21
beginning
July
1,
2021,
multiplied
by
100
percent
less
the
22
regular
program
foundation
base
per
pupil
percentage.
The
23
regular
program
foundation
base
per
pupil
percentage
is
88.4
24
percent.
25
The
bill
modifies
the
property
tax
replacement
payment
26
calculation
for
budget
years
beginning
on
or
after
July
1,
27
2023.
For
budget
years
beginning
on
or
after
July
1,
2023,
28
the
amount
of
each
school
district’s
property
tax
replacement
29
payment
is
the
product
of
the
school
district’s
weighted
30
enrollment
for
the
budget
year
multiplied
by
the
per
pupil
31
property
tax
replacement
amount
for
the
budget
year.
The
32
per
pupil
property
tax
replacement
amount
for
budget
years
33
beginning
on
or
after
July
1,
2023,
is
equal
to
the
sum
of
$153
34
plus
the
difference
between
the
following:
(1)
the
regular
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program
state
cost
per
pupil
for
the
budget
year
beginning
July
1
1,
2023,
multiplied
by
100
percent
less
the
regular
program
2
foundation
base
per
pupil
percentage;
and
(2)
the
regular
3
program
state
cost
per
pupil
for
the
budget
year
beginning
July
4
1,
2021,
multiplied
by
100
percent
less
the
regular
program
5
foundation
base
per
pupil
percentage.
6
For
each
fiscal
year
beginning
on
or
after
July
1,
2023,
7
Code
section
257.16C
appropriates
from
the
general
fund
of
the
8
state
to
the
transportation
equity
fund
the
sum
of
the
amount
9
appropriated
for
the
immediately
preceding
fiscal
year
plus
10
the
product
of
the
amount
appropriated
for
the
immediately
11
preceding
fiscal
year
multiplied
by
the
categorical
percent
12
of
growth
for
the
corresponding
school
budget
year.
The
bill
13
modifies
the
appropriation
for
the
fiscal
year
beginning
14
July
1,
2023,
such
that
the
total
appropriated
is
equal
to
15
the
amount
necessary
to
make
all
transportation
equity
aid
16
payments.
17
The
bill
takes
effect
upon
enactment.
18
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LSB
1327XC
(4)
90
md/jh
7/
7
