Text: SF00202 Text: SF00204 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 SENATE FILE 203 1 2 1 3 AN ACT 1 4 RELATING TO CERTAIN SCHOOL FINANCE PROVISIONS AND PROVIDING 1 5 AN EFFECTIVE DATE. 1 6 1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 8 1 9 Section 1. Section 257.3, subsection 2, Code 2001, is 1 10 amended to read as follows: 1 11 2. TAX FOR REORGANIZED AND DISSOLVED DISTRICTS. 1 12 Notwithstanding subsection 1, a reorganized school district 1 13 shall cause a foundation property tax of four dollars and 1 14 forty cents per thousand dollars of assessed valuation to be 1 15 levied on all taxable property which, in the year preceding a 1 16 reorganization, was within a school district affected by the 1 17 reorganization as defined in section 275.1, or in the year 1 18 preceding a dissolution was a part of a school district that 1 19 dissolved if the dissolution proposal has been approved by the 1 20 director of the department of education pursuant to section 1 21 275.55. In the year preceding the reorganization or 1 22 dissolution, the school district affected by the 1 23 reorganization or the school district that dissolved must have 1 24 had a certified enrollment of fewer than six hundred in order 1 25 for the four-dollar-and-forty-cent levy to apply. In 1 26 succeeding school years, the foundation property tax levy on 1 27 that portion shall be increasedtwenty cents per year until it1 28reaches the rate ofto the rate of four dollars and ninety 1 29 cents per thousand dollars of assessed valuation the first 1 30 succeeding year, five dollars and fifteen cents per thousand 1 31 dollars of assessed valuation the second succeeding year, and 1 32 five dollars and forty cents per thousand dollars of assessed 1 33 valuation the third succeeding year and each year thereafter. 1 34 For purposes of this section, a reorganized school district 1 35 is one whichabsorbedabsorbs at least thirty percent of the 2 1 enrollment of the school district affected by a reorganization 2 2 or dissolved during a dissolution and in which action to bring 2 3 about a reorganization or dissolutionwas initiated by a vote2 4of the board of directors or jointly by the affected boards of2 5directors prior to November 30, 1990, and the reorganization2 6or dissolution takesis initiated by a vote of the board of 2 7 directors or jointly by the affected boards of directors to 2 8 take effect on or after July 1,19912002, and on or before 2 9 July 1,19932006. Each district which initiated, by a vote 2 10 of the board of directors or jointly by the affected boards, 2 11 action to bring about a reorganization or dissolutionby2 12November 30, 1990to take effect on or after July 1, 2002, and 2 13 on or before July 1, 2006, shall certify the date and the 2 14 nature of the action taken to the department of education by 2 15SeptemberJanuary 1, 1991of the year in which the 2 16 reorganization or dissolution takes effect. 2 17A reorganized school district which meets the requirements2 18of this section for reduced property tax rates, but failed to2 19vote on reorganization or dissolution prior to November 30,2 201990, and failed to certify such action to the department of2 21education by September 1, 1991, shall cause to be levied a2 22foundation property tax of four dollars and sixty cents per2 23thousand dollars of assessed valuation on all eligible taxable2 24property pursuant to this section. In succeeding school2 25years, the foundation property tax levy on that portion shall2 26be increased twenty cents per year until it reaches the rate2 27of five dollars and forty cents per thousand dollars of2 28assessed valuation.2 29The reduced property tax rates of reorganized school2 30districts that met the requirements of section 442.2, Code2 311991, prior to July 1, 1991, shall continue to increase as2 32provided in that section until they reach five dollars and2 33forty cents.2 34 Sec. 2. Section 257.3, subsection 3, Code 2001, is amended 2 35 by striking the subsection. 3 1 Sec. 3. Section 257.3, subsection 4, Code 2001, is amended 3 2 to read as follows: 3 3 4. RAILWAY CORPORATIONS. For purposes of section 257.1, 3 4 the "amount per pupil of foundation property tax" does not 3 5 include the tax levied under subsection 1, 2,or32 on the 3 6 property of a railway corporation, or on its trustee if the 3 7 corporation has been declared bankrupt or is in bankruptcy 3 8 proceedings. 3 9 Sec. 4. Section 257.4, subsection 3, Code 2001, is amended 3 10 to read as follows: 3 11 3. APPLICATION OF TAX. No later than June115 of each 3 12 year, the department of management shall notify the county 3 13 auditor of each county the amount, in dollars and cents per 3 14 thousand dollars of assessed value, of the additional property 3 15 tax levy in each school district in the county. A county 3 16 auditor shall spread the additional property tax levy for each 3 17 school district in the county over all taxable property in the 3 18 district. 3 19 Sec. 5. Section 257.11, subsection 2, paragraph c, Code 3 20 2001, is amended by striking the paragraph and inserting in 3 21 lieu thereof the following: 3 22 c. Pupils attending class for all or a substantial portion 3 23 of a school day pursuant to a whole grade sharing agreement 3 24 executed under sections 282.10 through 282.12 shall be 3 25 eligible for supplementary weighting pursuant to this 3 26 subsection as follows: 3 27 (1) A school district which was participating in a whole 3 28 grade sharing arrangement during the budget year beginning 3 29 July 1, 2001, and which adopts a resolution jointly with the 3 30 other affected boards to study the question of undergoing a 3 31 reorganization or dissolution to take effect on or before July 3 32 1, 2006, shall receive a weighting of one-tenth of the 3 33 percentage of the pupil's school day during which the pupil 3 34 attends classes in another district, attends classes taught by 3 35 a teacher who is jointly employed under section 280.15, or 4 1 attends classes taught by a teacher who is employed by another 4 2 school district. A district shall be eligible for 4 3 supplementary weighting pursuant to this subparagraph for a 4 4 maximum of two years. Receipt of supplementary weighting for 4 5 a second year shall be conditioned upon submission of 4 6 information resulting from the study to the school budget 4 7 review committee indicating progress toward the objective of 4 8 reorganization on or before July 1, 2006. 4 9 (2) A school district which was not participating in a 4 10 whole grade sharing arrangement during the budget year 4 11 beginning July 1, 2001, which executes a whole grade sharing 4 12 agreement pursuant to sections 282.10 through 282.12 for the 4 13 budget year beginning July 1, 2003, and which adopts a 4 14 resolution jointly with the other affected boards to study the 4 15 question of undergoing a reorganization or dissolution to take 4 16 effect on or before July 1, 2006, shall receive a weighting of 4 17 one-tenth of the percentage of the pupil's school day during 4 18 which the pupil attends classes in another district, attends 4 19 classes taught by a teacher who is jointly employed under 4 20 section 280.15, or attends classes taught by a teacher who is 4 21 employed by another school district. A district shall be 4 22 eligible for supplementary weighting pursuant to this 4 23 subparagraph for a maximum of three years. Receipt of 4 24 supplementary weighting for a second and third year shall be 4 25 conditioned upon submission of information resulting from the 4 26 study to the school budget review committee indicating 4 27 progress toward the objective of reorganization on or before 4 28 July 1, 2006. 4 29 Sec. 6. Section 257.11, Code 2001, is amended by adding 4 30 the following new subsection: 4 31 NEW SUBSECTION. 4A. REGIONAL ACADEMIES. 4 32 a. For the school budget year beginning July 1, 2002, and 4 33 succeeding budget years, in order to provide additional funds 4 34 for school districts in which a regional academy is located, a 4 35 supplementary weighting plan for determining enrollment is 5 1 adopted. 5 2 b. A school district which establishes a regional academy 5 3 shall be eligible to assign its resident pupils attending 5 4 classes at the academy a weighting of one-tenth of the 5 5 percentage of the pupil's school day during which the pupil 5 6 attends classes at the regional academy. For the purposes of 5 7 this subsection, "regional academy" means an educational 5 8 institution established by a school district to which multiple 5 9 schools send pupils in grades seven through twelve, and may 5 10 include a virtual academy. A regional academy shall include 5 11 in its curriculum advanced-level courses and may include in 5 12 its curriculum vocational-technical programs. The maximum 5 13 amount of additional weighting for which a school district 5 14 establishing a regional academy shall be eligible is an amount 5 15 corresponding to fifteen additional pupils. 5 16 Sec. 7. NEW SECTION. 257.11A SUPPLEMENTARY WEIGHTING AND 5 17 SCHOOL REORGANIZATION. 5 18 1. In determining weighted enrollment under section 257.6, 5 19 if the board of directors of a school district has approved a 5 20 contract for sharing pursuant to section 257.11 and the school 5 21 district has approved an action to bring about a 5 22 reorganization to take effect on and after July 1, 2002, and 5 23 on or before July 1, 2006, the reorganized school district 5 24 shall include, for a period of three years following the 5 25 effective date of the reorganization, additional pupils added 5 26 by the application of the supplementary weighting plan, equal 5 27 to the pupils added by the application of the supplementary 5 28 weighting plan in the year preceding the reorganization. For 5 29 the purposes of this paragraph, the weighted enrollment for 5 30 the period of three years following the effective date of 5 31 reorganization shall include the supplementary weighting in 5 32 the base year used for determining the combined district cost 5 33 for the first year of the reorganization. However, the 5 34 weighting shall be reduced by the supplementary weighting 5 35 added for a pupil whose residency is not within the 6 1 reorganized district. 6 2 2. For purposes of this section, a reorganized district is 6 3 one in which the reorganization was approved in an election 6 4 pursuant to sections 275.18 and 275.20 and takes effect on or 6 5 after July 1, 2002, and on or before July 1, 2006. Each 6 6 district which initiates, by a vote of the board of directors 6 7 or jointly by the affected boards, action to bring about a 6 8 reorganization or dissolution to take effect on or after July 6 9 1, 2002, and on or before July 1, 2006, shall certify the date 6 10 and the nature of the action taken to the department of 6 11 education by January 1 of the year in which the reorganization 6 12 or dissolution takes effect. 6 13 3. Notwithstanding subsection 1, a school district which 6 14 was participating in a whole grade sharing arrangement during 6 15 the budget year beginning July 1, 2001, and which received a 6 16 maximum of two years of supplementary weighting pursuant to 6 17 section 257.11, subsection 2, paragraph "c", shall include 6 18 additional pupils added by the application of the 6 19 supplementary weighting plan, equal to the pupils added by the 6 20 application of the supplementary weighting plan in the year 6 21 preceding the reorganization, for a period of four years 6 22 following the effective date of the reorganization. 6 23 4. A school district shall be eligible for a combined 6 24 maximum total of six years of supplementary weighting under 6 25 the provisions of this section and section 257.11, subsection 6 26 2, paragraph "c". 6 27 Sec. 8. Section 257.13, subsections 1 and 2, Code 2001, 6 28 are amended to read as follows: 6 29 1. For the school budget year beginning July 1,20002001, 6 30 and succeeding budget years, if a district's actual enrollment 6 31 for the budget year, determined under section 257.6, is 6 32 greater than its budget enrollment for the budget year, the 6 33 district shall be eligible to receive an on-time funding 6 34 budget adjustment. The adjustment shall be in an amount equal 6 35 tofifty percent ofthe difference between the actual 7 1 enrollment for the budget year and the budget enrollment for 7 2 the budget year, multiplied by the district cost per pupil. 7 3 2. The board of directors of a school district that wishes 7 4 to receive an on-time funding budget adjustment shall adopt a 7 5 resolution to receive the adjustment and notify the school 7 6 budget review committee by November 1,2000annually. The 7 7 school budget review committee shall establish a modified 7 8 allowable growth in an amount determined pursuant to 7 9 subsection 1. 7 10 Sec. 9. Section 257.14, subsection 1, Code 2001, is 7 11 amended to read as follows: 7 12 1. For the budget year commencing July 1,20002001, if 7 13 the department of management determines that the regular 7 14 program district cost of a school district for a budget year 7 15 is less than the total of the regular program district cost 7 16 plus any adjustment added under this section for the base year 7 17 for that school district, the school district shall be 7 18 eligible to receive a budget adjustment for that district for 7 19 that budget year up to an amount equal to the difference. The 7 20 board of directors of a school district that wishes to receive 7 21 a budget adjustment pursuant to this subsection shall, 7 22 notwithstanding the public notice and hearing provisions of 7 23 chapter 24 or any other provision to the contrary, within 7 24 thirty days followingApril 6, 2000the effective date of this 7 25 Act, adopt a resolution to receive the budget adjustment and 7 26 immediately notify the department of management of the 7 27 adoption of the resolution and the amount of the budget 7 28 adjustment to be received. 7 29 Sec. 10. Section 257.14, subsection 2, Code 2001, is 7 30 amended by striking the subsection and inserting in lieu 7 31 thereof the following: 7 32 2. For the budget years commencing July 1, 2002, and July 7 33 1, 2003, if the department of management determines that the 7 34 regular program district cost of a school district for a 7 35 budget year is less than the total of the regular program 8 1 district cost plus any adjustment added under this section for 8 2 the base year for that school district, the school district 8 3 shall be eligible to receive a budget adjustment for that 8 4 district for that budget year up to an amount equal to the 8 5 difference. The board of directors of a school district that 8 6 wishes to receive a budget adjustment pursuant to this 8 7 subsection shall adopt a resolution to receive the budget 8 8 adjustment and shall, by April 1, annually, notify the 8 9 department of management of the adoption of the resolution and 8 10 the amount of the budget adjustment to be received. 8 11 Sec. 11. Section 257.14, Code 2001, is amended by adding 8 12 the following new subsection: 8 13 NEW SUBSECTION. 3. For the budget year commencing July 1, 8 14 2004, and succeeding budget years, if the department of 8 15 management determines that the regular program district cost 8 16 of a school district for a budget year is less than one 8 17 hundred one percent of the regular program district cost for 8 18 the base year for that school district, a district shall be 8 19 eligible for a budget adjustment corresponding to the 8 20 following schedule: 8 21 a. For the budget year commencing July 1, 2004, the 8 22 greater of the difference between the regular program district 8 23 cost for the budget year and one hundred one percent of the 8 24 regular program district cost for the base year, or ninety 8 25 percent of the amount by which the budget guarantee as 8 26 calculated for the budget year beginning July 1, 2003, exceeds 8 27 the adjusted guarantee amount. For purposes of this 8 28 paragraph, the "adjusted guarantee amount" means the amount 8 29 which would be applicable for the budget year beginning July 8 30 1, 2004, if the budget guarantee were determined for that 8 31 budget year as calculated for the budget year beginning July 8 32 1, 2003. 8 33 b. For the budget year commencing July 1, 2005, the 8 34 greater of the difference between the regular program district 8 35 cost for the budget year and one hundred one percent of the 9 1 regular program district cost for the base year, or eighty 9 2 percent of the amount by which the budget guarantee as 9 3 calculated for the budget year beginning July 1, 2003, exceeds 9 4 the adjusted guarantee amount. For purposes of this 9 5 paragraph, the "adjusted guarantee amount" means the amount 9 6 which would be applicable for the budget year beginning July 9 7 1, 2005, if the budget guarantee were determined for that 9 8 budget year as calculated for the budget year beginning July 9 9 1, 2003. 9 10 c. For the budget year commencing July 1, 2006, the 9 11 greater of the difference between the regular program district 9 12 cost for the budget year and one hundred one percent of the 9 13 regular program district cost for the base year, or seventy 9 14 percent of the amount by which the budget guarantee as 9 15 calculated for the budget year beginning July 1, 2003, exceeds 9 16 the adjusted guarantee amount. For purposes of this 9 17 paragraph, the "adjusted guarantee amount" means the amount 9 18 which would be applicable for the budget year beginning July 9 19 1, 2006, if the budget guarantee were determined for that 9 20 budget year as calculated for the budget year beginning July 9 21 1, 2003. 9 22 d. For the budget year commencing July 1, 2007, the 9 23 greater of the difference between the regular program district 9 24 cost for the budget year and one hundred one percent of the 9 25 regular program district cost for the base year, or sixty 9 26 percent of the amount by which the budget guarantee as 9 27 calculated for the budget year beginning July 1, 2003, exceeds 9 28 the adjusted guarantee amount. For purposes of this 9 29 paragraph, the "adjusted guarantee amount" means the amount 9 30 which would be applicable for the budget year beginning July 9 31 1, 2007, if the budget guarantee were determined for that 9 32 budget year as calculated for the budget year beginning July 9 33 1, 2003. 9 34 e. For the budget year commencing July 1, 2008, the 9 35 greater of the difference between the regular program district 10 1 cost for the budget year and one hundred one percent of the 10 2 regular program district cost for the base year, or fifty 10 3 percent of the amount by which the budget guarantee as 10 4 calculated for the budget year beginning July 1, 2003, exceeds 10 5 the adjusted guarantee amount. For purposes of this 10 6 paragraph, the "adjusted guarantee amount" means the amount 10 7 which would be applicable for the budget year beginning July 10 8 1, 2008, if the budget guarantee were determined for that 10 9 budget year as calculated for the budget year beginning July 10 10 1, 2003. 10 11 f. For the budget year commencing July 1, 2009, the 10 12 greater of the difference between the regular program district 10 13 cost for the budget year and one hundred one percent of the 10 14 regular program district cost for the base year, or forty 10 15 percent of the amount by which the budget guarantee as 10 16 calculated for the budget year beginning July 1, 2003, exceeds 10 17 the adjusted guarantee amount. For purposes of this 10 18 paragraph, the "adjusted guarantee amount" means the amount 10 19 which would be applicable for the budget year beginning July 10 20 1, 2009, if the budget guarantee were determined for that 10 21 budget year as calculated for the budget year beginning July 10 22 1, 2003. 10 23 g. For the budget year commencing July 1, 2010, the 10 24 greater of the difference between the regular program district 10 25 cost for the budget year and one hundred one percent of the 10 26 regular program district cost for the base year, or thirty 10 27 percent of the amount by which the budget guarantee as 10 28 calculated for the budget year beginning July 1, 2003, exceeds 10 29 the adjusted guarantee amount. For purposes of this 10 30 paragraph, the "adjusted guarantee amount" means the amount 10 31 which would be applicable for the budget year beginning July 10 32 1, 2010, if the budget guarantee were determined for that 10 33 budget year as calculated for the budget year beginning July 10 34 1, 2003. 10 35 h. For the budget year commencing July 1, 2011, the 11 1 greater of the difference between the regular program district 11 2 cost for the budget year and one hundred one percent of the 11 3 regular program district cost for the base year, or twenty 11 4 percent of the amount by which the budget guarantee as 11 5 calculated for the budget year beginning July 1, 2003, exceeds 11 6 the adjusted guarantee amount. For purposes of this 11 7 paragraph, the "adjusted guarantee amount" means the amount 11 8 which would be applicable for the budget year beginning July 11 9 1, 2011, if the budget guarantee were determined for that 11 10 budget year as calculated for the budget year beginning July 11 11 1, 2003. 11 12 i. For the budget year commencing July 1, 2012, the 11 13 greater of the difference between the regular program district 11 14 cost for the budget year and one hundred one percent of the 11 15 regular program district cost for the base year, or ten 11 16 percent of the amount by which the budget guarantee as 11 17 calculated for the budget year beginning July 1, 2003, exceeds 11 18 the adjusted guarantee amount. For purposes of this 11 19 paragraph, the "adjusted guarantee amount" means the amount 11 20 which would be applicable for the budget year beginning July 11 21 1, 2012, if the budget guarantee were determined for that 11 22 budget year as calculated for the budget year beginning July 11 23 1, 2003. 11 24 j. For the budget year commencing July 1, 2013, and each 11 25 budget year thereafter, the difference between the regular 11 26 program district cost for the budget year and one hundred one 11 27 percent of the regular program district cost for the base 11 28 year. 11 29 For the purposes of this subsection, a school district 11 30 shall be eligible to apply the eighty, seventy, sixty, fifty, 11 31 forty, thirty, twenty, and ten percent provisions in 11 32 paragraphs "b" through "i", only if the school district 11 33 received a budget adjustment for the budget year beginning 11 34 July 1, 2004, based on the ninety percent provision in 11 35 paragraph "a". 12 1 The board of directors of a school district that wishes to 12 2 receive a budget adjustment pursuant to this subsection shall 12 3 adopt a resolution to receive the budget adjustment and shall, 12 4 by April 1, annually, notify the department of management of 12 5 the adoption of the resolution and the amount of the budget 12 6 adjustment to be received. 12 7 Sec. 12. EFFECTIVE DATE. Sections 4 and 9 of this Act, 12 8 being deemed of immediate importance, take effect upon 12 9 enactment. 12 10 12 11 12 12 12 13 MARY E. KRAMER 12 14 President of the Senate 12 15 12 16 12 17 12 18 BRENT SIEGRIST 12 19 Speaker of the House 12 20 12 21 I hereby certify that this bill originated in the Senate and 12 22 is known as Senate File 203, Seventy-ninth General Assembly. 12 23 12 24 12 25 12 26 MICHAEL E. MARSHALL 12 27 Secretary of the Senate 12 28 Approved , 2001 12 29 12 30 12 31 12 32 THOMAS J. VILSACK 12 33 Governor
Text: SF00202 Text: SF00204 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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