House File 174 H-1019 Amend House File 174 as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < Section 1. Section 275.24, Code 2025, is amended to read 4 as follows: 5 275.24 Effective date of change. 6 1. When a school district is enlarged, reorganized, or 7 changes its boundary If a proposition to enlarge, reorganize, 8 or change the boundary of a school district pursuant to 9 sections 275.12 through 275.18 , 275.20 , and 275.22 , is approved 10 by voters pursuant to section 275.18 prior to January 1, 2025, 11 the change shall take effect on July 1 following the date of 12 the reorganization election held pursuant to section 275.18 . 13 2. If a proposition to enlarge, reorganize, or change the 14 boundary of a school district pursuant to sections 275.12 15 through 275.18, 275.20, and 275.22, is approved by voters 16 pursuant to section 275.18 on or after January 1, 2025, 17 the change shall take effect on July 1 in the calendar year 18 immediately subsequent to the calendar year in which the 19 reorganization election was held pursuant to section 275.18. 20 Sec. 2. Section 275.55, subsection 4, Code 2025, is amended 21 to read as follows: 22 4. a. (1) The If the proposition was approved by voters 23 pursuant to this section prior to January 1, 2025, the 24 attachment is effective July 1 following its approval. 25 (2) If the proposition was approved by voters pursuant to 26 this section on or after January 1, 2025, the attachment is 27 effective July 1 in the calendar year immediately subsequent to 28 the calendar year in which the attachment was approved. 29 b. If the dissolution proposal is for the dissolution of 30 a school district with a certified enrollment of fewer than 31 six hundred, the territory located in the school district that 32 dissolved is eligible, if approved by the director of the 33 department of education, for a reduction in the foundation 34 property tax levy under section 257.3, subsection 1 . If the 35 -1- HF 174.373 (1) 91 (amending this HF 174 to CONFORM to SF 171) jda/jh 1/ 2 #1.