Senate
File
192
-
Enrolled
Senate
File
192
AN
ACT
RELATING
TO
SCHOOL
FUNDING
BY
ESTABLISHING
THE
STATE
PERCENT
OF
GROWTH
AND
THE
CATEGORICAL
STATE
PERCENT
OF
GROWTH
FOR
THE
BUDGET
YEAR
BEGINNING
JULY
1,
2023,
MODIFYING
PROVISIONS
RELATING
TO
THE
PROPERTY
TAX
REPLACEMENT
PAYMENTS,
MAKING
APPROPRIATIONS,
AND
INCLUDING
EFFECTIVE
DATE
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
257.8,
subsections
1
and
2,
Code
2023,
are
amended
to
read
as
follows:
1.
State
percent
of
growth.
The
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2020,
is
two
and
three-tenths
Senate
File
192,
p.
2
percent.
The
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2021,
is
two
and
four-tenths
percent.
The
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2022,
is
two
and
one-half
percent.
The
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2023,
is
three
percent.
The
state
percent
of
growth
for
each
subsequent
budget
year
shall
be
established
by
statute
which
shall
be
enacted
within
thirty
days
of
the
transmission
of
the
governor’s
budget
required
by
February
1
under
section
8.21
during
the
regular
legislative
session
beginning
in
the
base
year.
2.
Categorical
state
percent
of
growth.
The
categorical
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2020,
is
two
and
three-tenths
percent.
The
categorical
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2021,
is
two
and
four-tenths
percent.
The
categorical
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2022,
is
two
and
one-half
percent.
The
categorical
state
percent
of
growth
for
the
budget
year
beginning
July
1,
2023,
is
three
percent.
The
categorical
state
percent
of
growth
for
each
budget
year
shall
be
established
by
statute
which
shall
be
enacted
within
thirty
days
of
the
transmission
of
the
governor’s
budget
required
by
February
1
under
section
8.21
during
the
regular
legislative
session
beginning
in
the
base
year.
The
categorical
state
percent
of
growth
may
include
state
percents
of
growth
for
the
teacher
salary
supplement,
the
professional
development
supplement,
the
early
intervention
supplement,
the
teacher
leadership
supplement,
and
for
budget
years
beginning
on
or
after
July
1,
2020,
transportation
equity
aid
payments
under
section
257.16C
.
Sec.
2.
Section
257.16B,
subsections
1
and
2,
Code
2023,
are
amended
to
read
as
follows:
1.
For
each
fiscal
year
beginning
on
or
after
July
1,
2020
2021
,
there
is
appropriated
from
the
general
fund
of
the
state
to
the
department
of
education
an
amount
necessary
to
make
all
school
district
property
tax
replacement
payments
under
this
section
,
as
calculated
in
subsection
2
.
2.
a.
For
the
budget
year
beginning
July
1,
2020,
the
department
of
management
shall
calculate
for
each
school
Senate
File
192,
p.
3
district
all
of
the
following:
(1)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2012,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
budget
year
beginning
July
1,
2020.
(2)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2020,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
budget
year
beginning
July
1,
2020.
(3)
The
amount
of
each
school
district’s
property
tax
replacement
payment.
Each
school
district’s
property
tax
replacement
payment
equals
the
school
district’s
weighted
enrollment
for
the
budget
year
beginning
July
1,
2020,
multiplied
by
the
remainder
of
the
amount
calculated
for
the
school
district
under
subparagraph
(2)
minus
the
amount
calculated
for
the
school
district
under
subparagraph
(1).
b.
a.
For
the
budget
year
beginning
July
1,
2021,
the
department
of
management
shall
calculate
for
each
school
district
all
of
the
following:
(1)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2012,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
budget
year
beginning
July
1,
2021.
(2)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2021,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
budget
year
beginning
July
1,
2021.
(3)
The
amount
of
each
school
district’s
property
tax
replacement
payment.
Each
school
district’s
property
tax
replacement
payment
equals
the
school
district’s
weighted
enrollment
for
the
budget
year
beginning
July
1,
2021,
multiplied
by
the
remainder
of
the
amount
calculated
for
the
school
district
under
subparagraph
(2)
minus
the
amount
calculated
for
the
school
district
under
subparagraph
(1).
c.
b.
(1)
For
each
the
budget
year
beginning
on
or
after
Senate
File
192,
p.
4
July
1,
2022,
the
amount
of
each
school
district’s
property
tax
replacement
payment
shall
be
the
product
of
the
school
district’s
weighted
enrollment
for
the
budget
year
multiplied
by
the
per
pupil
property
tax
replacement
amount
for
the
budget
year
calculated
under
subparagraph
(2).
(2)
The
per
pupil
property
tax
replacement
amount
for
the
budget
years
year
beginning
on
or
after
July
1,
2022,
is
equal
to
the
sum
of
one
hundred
fifty-three
dollars
plus
the
difference
between
the
following:
(a)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2022,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
applicable
budget
year
under
this
paragraph
beginning
July
1,
2022
.
(b)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2021,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
applicable
budget
year
under
this
paragraph
beginning
July
1,
2022
.
c.
(1)
For
each
budget
year
beginning
on
or
after
July
1,
2023,
the
amount
of
each
school
district’s
property
tax
replacement
payment
shall
be
the
product
of
the
school
district’s
weighted
enrollment
for
the
budget
year
multiplied
by
the
per
pupil
property
tax
replacement
amount
for
the
budget
year
calculated
under
subparagraph
(2).
(2)
The
per
pupil
property
tax
replacement
amount
for
budget
years
beginning
on
or
after
July
1,
2023,
is
equal
to
the
sum
of
one
hundred
fifty-three
dollars
plus
the
difference
between
the
following:
(a)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2023,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
applicable
budget
year
under
this
paragraph.
(b)
The
regular
program
state
cost
per
pupil
for
the
budget
year
beginning
July
1,
2021,
multiplied
by
one
hundred
percent
less
the
regular
program
foundation
base
per
pupil
percentage
pursuant
to
section
257.1
for
the
applicable
budget
year
under
this
paragraph.
Senate
File
192,
p.
5
Sec.
3.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
______________________________
AMY
SINCLAIR
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
192,
Ninetieth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor