H-1019

   Amend House File 174 as follows:
   1.  By striking everything after the enacting clause and inserting:
   <Section 1.  Section 275.24, Code 2025, is amended to read as follows:
   275.24  Effective date of change.
   1.  When a school district is enlarged, reorganized, or changes its boundary If a proposition to enlarge, reorganize, or change the boundary of a school district pursuant to sections 275.12 through 275.18, 275.20, and 275.22, is approved by voters pursuant to section 275.18 prior to January 1, 2025, the change shall take effect on July 1 following the date of the reorganization election held pursuant to section 275.18.
   2.  If a proposition to enlarge, reorganize, or change the boundary of a school district pursuant to sections 275.12 through 275.18, 275.20, and 275.22, is approved by voters pursuant to section 275.18 on or after January 1, 2025, the change shall take effect on July 1 in the calendar year immediately subsequent to the calendar year in which the reorganization election was held pursuant to section 275.18.
   Sec. 2.  Section 275.55, subsection 4, Code 2025, is amended to read as follows:
   4.  a.  (1)  The If the proposition was approved by voters pursuant to this section prior to January 1, 2025, the attachment is effective July 1 following its approval.
   (2)  If the proposition was approved by voters pursuant to this section on or after January 1, 2025, the attachment is effective July 1 in the calendar year immediately subsequent to the calendar year in which the attachment was approved.
   b.  If the dissolution proposal is for the dissolution of a school district with a certified enrollment of fewer than six hundred, the territory located in the school district that dissolved is eligible, if approved by the director of the department of education, for a reduction in the foundation property tax levy under section 257.3, subsection 1. If the director approves a reduction in the foundation property tax levy as provided in this section, the director shall notify the director of the department of management of the reduction.
   Sec. 3.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2025.>

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MOORE of Cass