Text: HF02196 Text: HF02198 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 257.51 SMALLER CLASS SIZE
1 2 INFRASTRUCTURE PROGRAM.
1 3 1. A smaller class size infrastructure program that
1 4 provides additional funding for school districts is
1 5 established. A board of directors that wishes to consider
1 6 participating in the smaller class size infrastructure program
1 7 shall hold a public hearing on the question of participation.
1 8 The board shall set forth its proposal, including the method
1 9 that will be used to fund the program, in a resolution and
1 10 shall publish the notice of the time and place of a public
1 11 hearing on the resolution. Notice of the time and place of
1 12 the public hearing shall be published not less than ten nor
1 13 more than twenty days before the public hearing in a newspaper
1 14 which is a newspaper of general circulation in the school
1 15 district. At the hearing, or no later than thirty days after
1 16 the date of the hearing, the board shall take action to adopt
1 17 a resolution to participate in the smaller class size
1 18 infrastructure program for a period not exceeding five years
1 19 or to direct the county commissioner of elections to submit
1 20 the question of participation in the program for a period not
1 21 exceeding ten years to the registered voters of the school
1 22 district at the next regular school election or at a special
1 23 election. If the board submits the question at an election
1 24 and a majority of those voting on the question favors
1 25 participation in the program, the board shall adopt a
1 26 resolution to participate and certify the results of the
1 27 election to the department of management.
1 28 2. If the board does not provide for an election and
1 29 adopts a resolution to participate in the smaller class size
1 30 infrastructure program, the district shall participate in the
1 31 smaller class size infrastructure program unless within
1 32 twenty-eight days following the action of the board, the
1 33 secretary of the board receives a petition containing the
1 34 required number of signatures, asking that an election be
1 35 called to approve or disapprove the action of the board in
2 1 adopting the smaller class size infrastructure program. The
2 2 petition must be signed by eligible electors equal in number
2 3 to not less than one hundred or thirty percent of the number
2 4 of voters at the last preceding regular school election,
2 5 whichever is greater. The board shall either rescind its
2 6 action or direct the county commissioner of elections to
2 7 submit the question to the registered voters of the school
2 8 district at the next following regular school election or a
2 9 special election. If a majority of those voting on the
2 10 question at the election favors disapproval of the action of
2 11 the board, the district shall not participate in the smaller
2 12 class size infrastructure program. If a majority of those
2 13 voting on the question favors approval of the action, the
2 14 board shall certify the results of the election to the
2 15 department of management and the district shall participate in
2 16 the program.
2 17 At the expiration of the twenty-eight day period, if no
2 18 petition is filed, the board shall certify its action to the
2 19 department of management and the district shall participate in
2 20 the program.
2 21 3. Participation in a smaller class size infrastructure
2 22 program is not affected by a change in the boundaries of the
2 23 school district, except as otherwise provided in this section.
2 24 If each school district involved in a school reorganization
2 25 under chapter 275 has approved a smaller class size
2 26 infrastructure program, and if the voters have not voted upon
2 27 the question of participation in the program in the
2 28 reorganized district, the smaller class size infrastructure
2 29 program shall be in effect for the reorganized district that
2 30 has been approved for the least amount and the shortest time
2 31 in any of the districts.
2 32 Sec. 2. NEW SECTION. 257.52 SMALLER CLASS SIZE
2 33 INFRASTRUCTURE FUNDING.
2 34 1. The additional funding for the smaller class size
2 35 infrastructure program for a budget year is limited to an
3 1 amount not exceeding ten percent of the total of regular
3 2 program district cost for the budget year and moneys received
3 3 under section 257.14 as a budget adjustment for the budget
3 4 year. Moneys received by a district for the smaller class
3 5 size infrastructure program are miscellaneous income and may
3 6 be used for any general fund purpose. However, moneys
3 7 received by a district for the smaller class size
3 8 infrastructure program shall be expended solely for smaller
3 9 class size infrastructure needs.
3 10 2. Certification of a board's intent to participate for a
3 11 budget year, the method of funding, and the amount to be
3 12 raised shall be made to the department of management not later
3 13 than April 15 of the base year. Funding for the smaller class
3 14 size infrastructure program shall be obtained from smaller
3 15 class size infrastructure state aid and from local funding
3 16 using either a smaller class size infrastructure income surtax
3 17 or a combination of a smaller class size infrastructure
3 18 property tax and a smaller class size infrastructure income
3 19 surtax as determined by the board of directors.
3 20 3. The smaller class size infrastructure income surtax
3 21 shall fund at least sixty percent of the local funding costs
3 22 of the program. Subject to the limitation specified in
3 23 section 298.14, for each budget year the board shall determine
3 24 the percent of income surtax that will be imposed, expressed
3 25 as full percentage points, not to exceed twenty percent.
3 26 4. For purposes of sections 257.51 through 257.60,
3 27 "smaller class size infrastructure", means those activities
3 28 for which a school district is authorized to contract
3 29 indebtedness and issue general obligation bonds under section
3 30 296.1, except those activities related to a teacher's or
3 31 superintendent's home or homes. The activities include the
3 32 construction, reconstruction, repair, purchasing, or
3 33 remodeling of schoolhouses, stadiums, gyms, fieldhouses, and
3 34 bus garages, and the procurement of schoolhouse construction
3 35 sites and the making of site improvements. Additionally,
4 1 "school infrastructure" includes the payment or retirement of
4 2 outstanding bonds previously issued for school infrastructure
4 3 purposes as described in this subsection, and the maintenance
4 4 of schoolhouses and school district property.
4 5 Sec. 3. NEW SECTION. 257.53 SMALLER CLASS SIZE
4 6 INFRASTRUCTURE STATE AID APPROPRIATION.
4 7 1. In order to determine the amount of smaller class size
4 8 infrastructure state aid and the amount of local funding for
4 9 the smaller class size infrastructure program for a district,
4 10 the department of management shall divide the total assessed
4 11 valuation in the state by the total budget enrollment for the
4 12 budget year in the state to determine a state assessed
4 13 valuation per pupil and shall divide the assessed valuation in
4 14 each district by the district's budget enrollment for the
4 15 budget year to determine the district assessed valuation per
4 16 pupil. The department of management shall multiply the ratio
4 17 of the state's valuation per pupil to the district's valuation
4 18 per pupil by twenty-five hundredths and subtract that result
4 19 from one to determine the portion of the smaller class size
4 20 infrastructure program budget that is local funding. The
4 21 remaining portion of the budget shall be funded by smaller
4 22 class size infrastructure state aid.
4 23 2. There is appropriated for each fiscal year from the
4 24 general fund of the state to the department of education, the
4 25 sum of twenty million dollars to pay smaller class size
4 26 infrastructure state aid as determined under subsection 1.
4 27 3. If the amount appropriated under subsection 2 is
4 28 insufficient to pay the amount of smaller class size
4 29 infrastructure state aid determined under subsection 1, the
4 30 department of education shall prorate the amount of the
4 31 smaller class size infrastructure state aid provided to each
4 32 district.
4 33 4. Smaller class size infrastructure state aid shall be
4 34 paid at the same time and in the same manner as foundation aid
4 35 is paid under section 257.16.
5 1 Sec. 4. NEW SECTION. 257.54 COMPUTATION OF SMALLER CLASS
5 2 SIZE INFRASTRUCTURE AMOUNT.
5 3 1. The department of management shall establish the amount
5 4 of smaller class size infrastructure property tax to be levied
5 5 and the amount of smaller class size infrastructure income
5 6 surtax to be imposed by a district in accordance with the
5 7 decision of the board under section 257.52 for each school
5 8 year for which the smaller class size infrastructure program
5 9 is authorized. The department of management shall determine
5 10 these amounts based upon the most recent figures available for
5 11 the district's valuation of taxable property, individual state
5 12 income tax paid, and budget enrollment in the district, and
5 13 shall certify to the district's county auditor the amount of
5 14 smaller class size infrastructure property tax if a smaller
5 15 class size infrastructure property tax is to be imposed, and
5 16 to the director of revenue and finance the amount of smaller
5 17 class size infrastructure income surtax to be imposed.
5 18 2. The smaller class size infrastructure income surtax
5 19 shall be imposed on the state individual income tax for the
5 20 calendar year during which the school's budget year begins, or
5 21 for a taxpayer's fiscal year ending during the second half of
5 22 that calendar year and after the date the board adopts a
5 23 resolution to participate in the program or the first half of
5 24 the succeeding calendar year, and shall be imposed on all
5 25 individuals residing in the school district on the last day of
5 26 the applicable tax year. As used in this section, "state
5 27 individual income tax" means the taxes computed under section
5 28 422.5, less the credits allowed in sections 422.11A, 422.11B,
5 29 422.12, and 422.12B.
5 30 Sec. 5. NEW SECTION. 257.55 STATUTES APPLICABLE.
5 31 The director of revenue and finance shall administer the
5 32 smaller class size infrastructure income surtax imposed under
5 33 this chapter, and sections 422.20, 422.22 to 422.31, 422.68,
5 34 and 422.72 to 422.75 shall apply with respect to
5 35 administration of the smaller class size infrastructure income
6 1 surtax.
6 2 Sec. 6. NEW SECTION. 257.56 FORM AND TIME OF RETURN.
6 3 The smaller class size infrastructure income surtax shall
6 4 be made a part of the Iowa individual income tax return
6 5 subject to the conditions and restrictions set forth in
6 6 section 422.21.
6 7 Sec. 7. NEW SECTION. 257.57 DEPOSIT OF SMALLER CLASS
6 8 SIZE INFRASTRUCTURE INCOME SURTAX.
6 9 1. The director of revenue and finance shall deposit all
6 10 moneys received as smaller class size infrastructure income
6 11 surtax to the credit of each district from which the moneys
6 12 are received, in the school district income surtax fund which
6 13 is established in section 298.14.
6 14 2. The director of revenue and finance shall deposit
6 15 smaller class size infrastructure income surtax moneys
6 16 received on or before November 1 of the year following the
6 17 close of the school budget year for which the surtax is
6 18 imposed to the credit of each district from which the moneys
6 19 are received in the school district income surtax fund.
6 20 3. Smaller class size infrastructure income surtax moneys
6 21 received or refunded after November 1 of the year following
6 22 the close of the school budget year for which the surtax is
6 23 imposed shall be deposited in or withdrawn from the general
6 24 fund of the state and shall be considered part of the cost of
6 25 administering the smaller class size infrastructure income
6 26 surtax.
6 27 Sec. 8. NEW SECTION. 257.58 SMALLER CLASS SIZE
6 28 INFRASTRUCTURE INCOME SURTAX CERTIFICATION.
6 29 On or before October 20 each year, the director of revenue
6 30 and finance shall make an accounting of the smaller class size
6 31 infrastructure income surtax collected under this chapter
6 32 applicable to tax returns for the last preceding calendar
6 33 year, or for a taxpayer's fiscal year ending during the second
6 34 half of that calendar year and after the date the board adopts
6 35 a resolution to participate in the program, or the first half
7 1 of the succeeding calendar year, from taxpayers in each school
7 2 district in the state which has approved the smaller class
7 3 size infrastructure program, and shall certify to the
7 4 department of management and the department of education the
7 5 amount of total smaller class size infrastructure income
7 6 surtax credited from the taxpayers of each school district.
7 7 Sec. 9. NEW SECTION. 257.59 SMALLER CLASS SIZE
7 8 INFRASTRUCTURE INCOME SURTAX DISTRIBUTION.
7 9 The director of revenue and finance shall draw warrants in
7 10 payment of the amount of smaller class size infrastructure
7 11 surtax in the manner provided in section 298.14.
7 12 Sec. 10. NEW SECTION. 257.60 CONTINUATION OF SMALLER
7 13 CLASS SIZE INFRASTRUCTURE PROGRAM.
7 14 1. At the expiration of the period for which the smaller
7 15 class size infrastructure program was adopted, the program may
7 16 be extended for a period of not exceeding five or ten years in
7 17 the manner provided in section 257.51.
7 18 2. If the voters do not approve adoption of the smaller
7 19 class size infrastructure program, the board shall wait at
7 20 least one hundred twenty days following the election before
7 21 taking action to adopt the program or resubmit the
7 22 proposition.
7 23 Sec. 11. NEW SECTION. 279.59 CLASS SIZE REDUCTION
7 24 PROGRAM.
7 25 1. There is established a class size reduction program to
7 26 provide additional funds for school districts that develop a
7 27 class size reduction plan. To be eligible for a class size
7 28 reduction payment as provided in this section, a school
7 29 district shall submit annually by April 15 to the department
7 30 of education a plan which includes, at a minimum, the goals of
7 31 reducing class size in kindergarten through grade three and
7 32 instituting professional development to assist teachers in
7 33 teaching challenging curricula more effectively, the methods
7 34 by which the district shall achieve those goals, and a process
7 35 for engaging parents, teachers, school administrators, and
8 1 students in the shared goal of raising student achievement
8 2 levels. In addition, the plan shall provide for methods for
8 3 measuring student achievement and progress.
8 4 2. a. There is appropriated from the general fund of the
8 5 state to the department of education for the fiscal year
8 6 beginning July 1, 1998, and ending June 30, 1999, the sum of
8 7 sixteen million dollars to be used to fund school districts
8 8 that meet the requirements of subsection 1 and which limit the
8 9 district's self-contained grade one classroom sizes to an
8 10 average student-to-teacher ratio of not more than seventeen
8 11 students to one teacher, or the equivalent, in a school that
8 12 utilizes team teaching methods.
8 13 b. There is appropriated from the general fund of the
8 14 state to the department of education for the fiscal year
8 15 beginning July 1, 1999, and ending June 30, 2000, the sum of
8 16 thirty-two million dollars to be used to fund school districts
8 17 that meet the requirements of subsection 1 and which limit the
8 18 self-contained grade one and grade two classroom sizes to an
8 19 average student-to-teacher ratio of not more than seventeen
8 20 students to one teacher, or the equivalent, in a school that
8 21 utilizes team teaching methods.
8 22 c. There is appropriated from the general fund of the
8 23 state to the department of education for the fiscal year
8 24 beginning July 1, 2000, and ending June 30, 2001, and for
8 25 succeeding years, the sum of forty-eight million dollars to be
8 26 used to fund school districts that meet the requirements of
8 27 subsection 1 and which limit the self-contained classroom
8 28 sizes in grades one through three to an average student-to-
8 29 teacher ratio of not more than seventeen students to one
8 30 teacher, or the equivalent, in a school that utilizes team
8 31 teaching methods.
8 32 d. There is appropriated from the general fund of the
8 33 state to the department of education for the fiscal year
8 34 beginning July 1, 2001, and ending June 30, 2002, and for
8 35 succeeding years, the sum of sixty-four million dollars to be
9 1 used to fund school districts that meet the requirements of
9 2 subsection 1 and which limit the self-contained classroom
9 3 sizes in kindergarten through grade three to an average
9 4 student-to-teacher ratio of not more than seventeen students
9 5 to one teacher, or the equivalent, in a school that utilizes
9 6 team teaching methods.
9 7 3. From the moneys appropriated in subsection 2 for each
9 8 fiscal year in which moneys are appropriated, the amount of
9 9 moneys allocated to school districts shall be in the
9 10 proportion that the basic enrollment for the budget year of
9 11 the grade level in the district for which the moneys are
9 12 appropriated bears to the sum of the basic enrollments for the
9 13 budget year of the grade level of all school districts in the
9 14 state qualifying for moneys under subsection 1 for the budget
9 15 year, as basic enrollment and budget year are defined in
9 16 chapter 257.
9 17 4. For each year in which an appropriation is made to the
9 18 class size reduction program, the department of education
9 19 shall notify the department of revenue and finance of the
9 20 amount to be paid to each school district based upon the
9 21 distribution plan set forth for the appropriation made
9 22 pursuant to this section. The allocation to each school
9 23 district under this section shall be made in one payment on or
9 24 about October 1 of the fiscal year for which the appropriation
9 25 is made, taking into consideration the relative budget and
9 26 cash position of the state resources. Prior to the receipt of
9 27 funds, school districts shall submit to the department of
9 28 education the plan developed in accordance with subsection 1
9 29 and that funds received under this section shall be used in
9 30 accordance with the required class size reduction plan.
9 31 5. Moneys received under this section shall not be
9 32 commingled with state aid payments made to a school district
9 33 under section 257.16 and shall be accounted for by the local
9 34 school district separately from state aid payments.
9 35 6. Payments made to school districts under this section
10 1 are miscellaneous income for purposes of chapter 257 or are
10 2 considered encumbered. Each local school district shall
10 3 maintain a separate listing for payments received and
10 4 expenditures made pursuant to this section.
10 5 Sec. 12. Section 298.14, unnumbered paragraphs 1 and 2,
10 6 Code 1997, are amended to read as follows:
10 7 For each fiscal year, the cumulative total of the percents
10 8 of surtax approved by the board of directors of a school
10 9 district and collected by the department of revenue and
10 10 finance under sections 257.21, 257.29, 257.54, 279.54, and
10 11 298.2, and the enrichment surtax under section 442.15, Code
10 12 1989, and an income surtax collected by a political
10 13 subdivision under chapter 422D, shall not exceed twenty
10 14 percent.
10 15 A school district income surtax fund is created in the
10 16 office of treasurer of state. Income surtaxes collected by
10 17 the department of revenue and finance under sections 257.21,
10 18 257.29, 257.54, 279.54, and 298.2 and section 442.15, Code
10 19 1989, shall be deposited in the school district income surtax
10 20 fund to the credit of each school district. A separate
10 21 accounting of each surtax, by school district, shall be
10 22 maintained.
10 23 Sec. 13. DEPARTMENT OF EDUCATION STUDY. The department of
10 24 education shall conduct a study of the state's school
10 25 infrastructure. The purpose of the study shall be to
10 26 determine the current statewide condition and use of public
10 27 school infrastructure and to ascertain the future
10 28 infrastructure needs of public school districts predicated by
10 29 the classroom space needs for smaller classes, all-day, every-
10 30 day, kindergarten, and prekindergarten. The department shall
10 31 collect data relating to the condition of attendance centers
10 32 within districts; the capacity per room, attendance center,
10 33 and district; space availability within each district; and the
10 34 age of attendance centers within a district. The department
10 35 shall develop recommendations for maintaining a database of
11 1 school district infrastructure, which includes the above
11 2 information, an inventory of school district infrastructure
11 3 resources, fire and safety deficiencies, and any other data
11 4 pertinent to the assessment and evaluation of the classroom
11 5 environment and resources throughout the state. The
11 6 department shall submit a report of its findings and
11 7 recommendations to the general assembly by December 31, 1998.
11 8 EXPLANATION
11 9 This bill establishes a smaller class size infrastructure
11 10 program and a class size reduction program, appropriates
11 11 moneys for purposes of the class size reduction program, and
11 12 directs the department of education to conduct a study of the
11 13 current statewide condition of public school infrastructure to
11 14 determine the future infrastructure needs of public school
11 15 districts.
11 16 The smaller class size infrastructure program created by
11 17 the bill is similar to the instructional support program,
11 18 except that the moneys received by a district for the smaller
11 19 class size infrastructure program shall be expended solely for
11 20 smaller class size infrastructure needs, which the bill
11 21 defines. The bill provides that the smaller class size
11 22 infrastructure income surtax must fund at least 60 percent of
11 23 the cost of the program. The bill also includes a standing
11 24 general fund appropriation of $20 million to the department of
11 25 education to pay smaller class size infrastructure state aid.
11 26 If the appropriation is insufficient for the need, the amounts
11 27 provided to districts shall be prorated.
11 28 The class size reduction program established under the bill
11 29 provides additional funds for school districts that submit an
11 30 annual plan to the department of education that includes, at a
11 31 minimum, the goals of reducing class size in kindergarten and
11 32 grades one through three and instituting professional
11 33 development to assist teachers in teaching challenging
11 34 curricula more effectively, the methods by which the district
11 35 shall achieve those goals, and a process for engaging parents,
12 1 teachers, school administrators, and students in the shared
12 2 goal of raising student achievement levels. In addition, the
12 3 plan shall provide for methods for measuring student
12 4 achievement and progress.
12 5 The bill appropriates $16 million for grade one in the
12 6 fiscal year beginning July 1, 1998. The bill adds grade two
12 7 and another $16 million in the fiscal year beginning July 1,
12 8 1999, adds grade three and another $16 million in fiscal year
12 9 2000, and adds kindergarten and another $16 million in fiscal
12 10 year 2001, to arrive at a total of $64 million for the fiscal
12 11 year beginning July 1, 2001, and for all succeeding years.
12 12 The moneys allocated shall be distributed in the proportion
12 13 that the basic enrollment of the grade level in the district
12 14 for which the moneys are appropriated bears to the sum of the
12 15 basic enrollments of all school districts in the state for
12 16 that grade level qualifying for moneys for the budget year.
12 17 Prior to receiving the funds, school districts shall submit
12 18 to the department of education the required class size
12 19 reduction plan.
12 20 Payments made to school districts under this section are
12 21 miscellaneous income for purposes of Code chapter 257 or are
12 22 considered encumbered.
12 23 LSB 3333YH 77
12 24 kh/jw/5.1
Text: HF02196 Text: HF02198 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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