Text: SF00480 Text: SF00482 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 257.10, subsection 8, unnumbered 1 2 paragraph 1, Code 2001, is amended to read as follows: 1 3 Combined district cost is the sum of the regular program 1 4 district cost per pupil multiplied by the weighted enrollment 1 5 and the special education support services district cost, plus 1 6 the additional district cost allocated to the district to fund 1 7 media services and educational services provided through the 1 8 area education agency. For the school budget year beginning 1 9 July 1, 2001, and succeeding budget years, combined district 1 10 cost shall include the instructional support program budget 1 11 adjustment pursuant to section 257.18A. 1 12 Sec. 2. NEW SECTION. 257.18A INSTRUCTIONAL SUPPORT 1 13 PROGRAM – BUDGET ADJUSTMENT. 1 14 1. For the school budget year beginning July 1, 2001, and 1 15 succeeding budget years, an instructional support program 1 16 budget adjustment that provides additional funding for school 1 17 districts is established. The additional funding for the 1 18 instructional support program budget adjustment for a budget 1 19 year is limited to an amount not exceeding ten percent of the 1 20 total of regular program district cost for the budget year and 1 21 moneys received under section 257.14 as a budget adjustment 1 22 for the budget year. Moneys received by a district for the 1 23 instructional support program may be used for any general fund 1 24 purpose, but shall not be used as, or in a manner which has 1 25 the effect of, supplanting funds authorized to be received 1 26 under sections 257.41, 257.46, 298.2, and 298.4, or to cover 1 27 any deficiencies in funding for special education 1 28 instructional services resulting from the application of the 1 29 special education weighting plan under section 256B.9. 1 30 2. The amount of the instructional support program budget 1 31 adjustment to be received by a school district shall be 1 32 determined annually by the department of management, and shall 1 33 be added to the combined district cost pursuant to section 1 34 257.10, subsection 8. 1 35 Sec. 3. Section 257.29, Code 2001, is amended to read as 2 1 follows: 2 2 257.29 EDUCATIONAL IMPROVEMENT PROGRAM. 2 3 An educational improvement program is established to 2 4 provide additional funding for school districts in which the 2 5 regular program district cost per pupil for a budget year is 2 6 one hundred ten percent of the regular program state cost per 2 7 pupil for the budget yearand which have approved the use of2 8the instructional support program established in section2 9257.18. A board of directors that wishes to consider 2 10 participating in the educational improvement program shall 2 11 hold a hearing on the question of participation and the 2 12 maximum percent of the regular program district cost of the 2 13 district that will be used. The hearing shall be held in the 2 14 manner provided in section 257.18, Code 2001, for the 2 15 instructional support program as applicable for school budget 2 16 years prior to July 1, 2001. Following the hearing, the board 2 17 may direct the county commissioner of elections to submit the 2 18 question to the registered voters of the school district at 2 19 the next following regular school election or a special 2 20 election held not later than the following February 1. If a 2 21 majority of those voting on the question favors participation 2 22 in the program, the board shall adopt a resolution to 2 23 participate and shall certify the results of the election to 2 24 the department of management and the district shall 2 25 participate in the program. If a majority of those voting on 2 26 the question does not favor participation, the district shall 2 27 not participate in the program. 2 28 The educational improvement program shall provide 2 29 additional revenues each fiscal year equal to a specified 2 30 percent of the regular program district cost of the district, 2 31 as determined by the board but not more than the maximum 2 32 percent authorized by the electors if an election has been 2 33 held. Certification of a district's participation for a 2 34 budget year, the method of funding, and the amount to be 2 35 raised shall be made to the department of management not later 3 1 than April 15 of the base year. 3 2 The educational improvement program shall be funded by 3 3 either an educational improvement property tax or by a 3 4 combination of an educational improvement property tax and an 3 5 educational improvement income surtax. The method of raising 3 6 the educational improvement moneys shall be determined by the 3 7 board. Subject to the limitation in section 298.14, if the 3 8 board uses a combination of an educational improvement 3 9 property tax and an educational improvement income surtax, the 3 10 board shall determine the percent of income surtax to be 3 11 imposed, expressed as full percentage points, not to exceed 3 12 twenty percent. 3 13 The department of management shall establish the amount of 3 14 the educational improvement property tax to be levied or the 3 15 amount of the combination of the educational improvement 3 16 property tax to be levied and the amount of the school 3 17 district income surtax to be imposed for each school year that 3 18 the educational improvement amount is authorized. The 3 19 educational improvement property tax and income surtax, if an 3 20 income surtax is imposed, shall be levied and imposed, 3 21 collected, and paid to the school district in the manner 3 22 provided for the instructional support program in sections 3 23 257.21 through 257.26, Code 2001, as applicable for school 3 24 budget years prior to July 1, 2001. Moneys received by a 3 25 school district under the educational improvement program are 3 26 miscellaneous income. 3 27 Once approved at an election, the authority of the board to 3 28 use the educational improvement program shall continue until 3 29 the board votes to rescind the educational improvement program 3 30 or the voters of the school district by majority vote order 3 31 the discontinuance of the program. The board shall call an 3 32 election to vote on the proposition whether to discontinue the 3 33 program upon the receipt of a petition signed by not less than 3 34 one hundred eligible electors or thirty percent of the number 3 35 of electors voting at the last preceding school election, 4 1 whichever is greater. 4 2 Participation in an educational improvement program is not 4 3 affected by a change in the boundaries of the school district, 4 4 except as otherwise provided in this section. If each school 4 5 district involved in school reorganization under chapter 275 4 6 has approved an educational improvement program, and if the 4 7 voters have not voted upon the question of participation in 4 8 the program in the reorganized district, the educational 4 9 improvement program shall be in effect for the reorganized 4 10 district that has been approved for the least amount and the 4 11 shortest time in any of the districts. 4 12 Notwithstanding the requirement in the first unnumbered 4 13 paragraph of this section that the regular program district 4 14 cost per pupil for a budget year is one hundred ten percent of 4 15 the regular state cost per pupil, the board of directors may 4 16 participate in the educational improvement program as provided 4 17 in this section if the school district had adopted an 4 18 enrichment levy of fifteen percent of the state cost per pupil 4 19 multiplied by the budget enrollment in the district prior to 4 20 July 1, 1992, and upon expiration of the period for which the 4 21 enrichment levy was adopted, adopts a resolution for the use 4 22 of the instructional support program established in section 4 23 257.18, Code 2001, as applicable for budget years prior to 4 24 July 1, 2001. The maximum percent of the regular district 4 25 cost of the district that may be used under this paragraph 4 26 shall not exceed five percent. 4 27 Sec. 4. Section 298.2, subsection 4, unnumbered paragraph 4 28 2, Code 2001, is amended to read as follows: 4 29 If a combination of a property tax and income surtax is 4 30 used, by April 15 of the previous school year, the board shall 4 31 certify the percent of the income surtax to be imposed and the 4 32 amount to be raised to the department of management and the 4 33 department of management shall establish the rate of the 4 34 property tax and income surtax for the school year. The 4 35 physical plant and equipment property tax and income surtax 5 1 shall be levied or imposed, collected, and paid to the school 5 2 district in the manner provided for the instructional support 5 3 program in sections 257.21 through 257.26, Code 2001, as 5 4 applicable for budget years prior to July 1, 2001. 5 5 Sec. 5. Section 298.14, Code 2001, is amended to read as 5 6 follows: 5 7 298.14 SCHOOL DISTRICT INCOME SURTAXES. 5 8 For each fiscal year, the cumulative total of the percents 5 9 of surtax approved by the board of directors of a school 5 10 district and collected by the department of revenue and 5 11 finance under sections257.21,257.29,and 298.2, and the 5 12 enrichment surtax under section 442.15, Code 1989, and an 5 13 income surtax collected by a political subdivision under 5 14 chapter 422D, shall not exceed twenty percent. 5 15 A school district income surtax fund is created in the 5 16 office of treasurer of state. Income surtaxes collected by 5 17 the department of revenue and finance under sections257.21,5 18 257.29,and 298.2 and section 442.15, Code 1989, shall be 5 19 deposited in the school district income surtax fund to the 5 20 credit of each school district. A separate accounting of each 5 21 surtax, by school district, shall be maintained. 5 22 The director of revenue and finance shall draw warrants in 5 23 payment of the surtaxes collected in each school district. 5 24 Warrants shall be payable in two installments to be paid on 5 25 approximately the first day of December and the first day of 5 26 February following collection of the taxes and shall be 5 27 delivered to the respective school districts. 5 28 Sec. 6. IMPLEMENTATION OF ACT. Section 25B.2, subsection 5 29 3, shall not apply to this Act. 5 30 Sec. 7. Sections 257.18 through 257.27, Code 2001, are 5 31 repealed effective June 30, 2001. 5 32 Sec. 8. EFFECTIVE DATES. This Act, being deemed of 5 33 immediate importance, takes effect upon enactment. 5 34 EXPLANATION 5 35 This bill provides for the mandatory imposition of the 6 1 instructional support program by all school districts in the 6 2 state. Currently, Code sections 257.18 through 257.27 provide 6 3 that a school district may establish an instructional support 6 4 program to be funded through a combination of state aid and 6 5 local funding consisting of either a property tax levy or a 6 6 combination of property tax and income surtax. Additionally, 6 7 these current provisions authorize a decision to participate 6 8 in the program for up to five years by board action, or for up 6 9 to 10 years with voter approval. The bill provides for the 6 10 repeal of Code sections 257.18 through 257.27 effective June 6 11 30, 2001, and implements an instructional support program 6 12 budget adjustment to be made annually by the department of 6 13 management. The bill provides that for the school budget year 6 14 beginning July 1, 2001, and succeeding budget years, the 6 15 budget adjustment would be an addition to the combined 6 16 district cost for a school district, which would result in an 6 17 increase in the additional property tax levy imposed pursuant 6 18 to Code section 257.4, subsection 1. 6 19 The bill may include a state mandate as defined in Code 6 20 section 25B.3. The bill makes inapplicable Code section 6 21 25B.2, subsection 3, which would relieve a political 6 22 subdivision from complying with a state mandate if funding for 6 23 the cost of the state mandate is not provided or specified. 6 24 Therefore, political subdivisions are required to comply with 6 25 any state mandate included in the bill. 6 26 The bill provides conforming changes regarding the repeal 6 27 of Code sections 257.18 through 257.27. 6 28 The bill takes effect upon enactment. 6 29 LSB 1336XS 79 6 30 rn/cls/14.1
Text: SF00480 Text: SF00482 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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