House File 267
HOUSE FILE
BY WILDERDYKE, TJEPKES, DE BOEF,
S. OLSON, WATTS, and JONES
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act providing for an additional property tax levy for school
2 districts, and providing an effective date.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 2300YH 80
5 rn/pj/5
PAG LIN
1 1 Section 1. NEW SECTION. 298.12 ADDITIONAL INSTRUCTIONAL
1 2 LEVY.
1 3 1. A board of directors of a school district may certify
1 4 for levy by April 15 of a school year a tax on all taxable
1 5 property in the school district for an additional
1 6 instructional levy. The levy shall be at a rate that will
1 7 raise an amount not to exceed ten percent of the total of
1 8 regular program district cost for the budget year and moneys
1 9 received under section 257.14 as a budget adjustment for the
1 10 budget year. Moneys received by a school district pursuant to
1 11 the levy are miscellaneous income, shall be placed in the
1 12 additional instructional levy fund, and may be used for any
1 13 general fund purpose. However, moneys received shall not be
1 14 used as, or in a manner which has the effect of, supplanting
1 15 funds authorized to be received under sections 257.19, 257.41,
1 16 257.46, 298.2, and 298.4, or to cover any deficiencies in
1 17 funding for special education instructional services resulting
1 18 from the application of the special education weighting plan
1 19 under section 256B.9.
1 20 2. A board which passes a resolution authorizing
1 21 imposition of the levy pursuant to this section shall direct
1 22 the county commissioner of elections to provide for submitting
1 23 the proposition of levying an additional instructional levy
1 24 for a period of time authorized by the voters in the notice of
1 25 election, not to exceed four years, in the notice of the
1 26 regular school election or a special election. The
1 27 proposition is adopted if sixty percent of those voting on the
1 28 proposition at the election approves it. A proposition shall
1 29 not be submitted to the voters more than twice in any twelve=
1 30 month period.
1 31 Sec. 2. NEW SECTION. 298A.7A ADDITIONAL INSTRUCTIONAL
1 32 LEVY FUND.
1 33 The additional instructional levy fund is a special revenue
1 34 fund. An additional instructional levy fund must be
1 35 established in any school corporation which levies the tax
2 1 authorized under section 298.12.
2 2 Sec. 3. EFFECTIVE DATE. This Act, being deemed of
2 3 immediate importance, takes effect upon enactment.
2 4 EXPLANATION
2 5 This bill provides an additional property tax levy for
2 6 school districts.
2 7 The bill provides that the board of directors of a school
2 8 district may certify for levy by April 15 of a school year a
2 9 tax on all taxable property in the school district for an
2 10 additional instructional levy. The bill provides that the
2 11 levy shall be in an amount not to exceed 10 percent of the
2 12 total of regular program district cost for the budget year and
2 13 moneys received under Code section 257.14 as a budget
2 14 adjustment for the budget year. The bill provides that
2 15 revenue raised by the levy may be used for any general fund
2 16 purpose, but shall not be used to supplant funds from other
2 17 designated sources or to cover any special education
2 18 instructional services funding deficiencies.
2 19 The bill requires the additional levy to be approved by a
2 20 60 percent majority of the voters. The bill also provides
2 21 that the levy shall remain in place for a maximum of four
2 22 years, and may not be submitted to the voters more than twice
2 23 per year. The bill additionally provides for the creation of
2 24 a special revenue fund for the deposit of additional
2 25 instructional levy revenue.
2 26 The bill takes effect upon enactment.
2 27 LSB 2300YH 80
2 28 rn/pj/5