Senate File 2275 - Introduced SENATE FILE 2275 BY WARNSTADT A BILL FOR An Act relating to school districts’ additional property tax 1 levies and teacher salary supplements for certain school 2 budget years and including effective date and applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5290XS (2) 83 ak/sc

S.F. 2275 Section 1. ADDITIONAL PROPERTY TAX LEVY AND TEACHER SALARY 1 SUPPLEMENT DISTRICT COST ADJUSTMENT. 2 1. a. The department of management, in consultation with 3 the department of education, shall determine the additional 4 property tax levy rate, pursuant to section 257.4, for each 5 school district based upon those levy rates for the school 6 budget year commencing July 1, 2009. The departments shall 7 rank the school districts from the highest additional property 8 tax levy rate to the lowest additional property tax levy rate. 9 b. The departments shall calculate the percentage difference 10 in additional property tax levy rate for each school district 11 from the school district with the highest additional property 12 tax levy rate. 13 c. The departments shall determine the dollar amount each 14 school district would have generated for the school budget 15 year commencing July 1, 2009, if the school district had used 16 the same levy rate as the school district with the highest 17 additional property tax levy rate. 18 2. a. The departments shall use section 257.10, subsection 19 9, paragraph “a” , to calculate the amount of total teacher 20 salary supplement funding available to all school districts for 21 the school budget year commencing July 1, 2010. 22 b. The departments shall calculate the percentage of the 23 total teacher salary supplement and the actual amount in 24 dollars that each school district is scheduled to receive in 25 the school budget year commencing July 1, 2010. 26 c. The departments shall then calculate a reduction in 27 the percentage of total teacher salary supplement funding for 28 each school district that matches an equivalent, or lesser, 29 percentage by which the school district’s additional property 30 tax levy rate is less than the highest additional property tax 31 levy rate for the school budget year beginning July 1, 2009. 32 d. The departments shall calculate the percentage reduction 33 in total teacher salary supplement into actual dollars reduced 34 for each school district, as applicable, and that dollar amount 35 -1- LSB 5290XS (2) 83 ak/sc 1/ 3

S.F. 2275 shall not exceed the dollar amount that a school district would 1 have generated if the school district’s additional property tax 2 levy rate were the same as the highest additional property tax 3 levy rate as calculated in subsection 1. 4 Sec. 2. EFFECTIVE UPON ENACTMENT AND APPLICABILITY. This 5 Act, being deemed of immediate importance, takes effect upon 6 enactment and applies for the school budget year commencing 7 July 1, 2010, and ending June 30, 2011. 8 EXPLANATION 9 This bill relates to school districts’ additional property 10 tax levy rates and teacher salary supplement funding. 11 The bill directs the department of management along with the 12 department of education to determine the additional property 13 tax levy rate (APTLR) for each school district based on the 14 levy rates for the school budget year beginning July 1, 2009. 15 The districts shall be ranked in order by which district pays 16 the highest APTLR to the lowest APTLR. 17 Next, the departments shall calculate the percentage 18 difference in the APTLR for each district from the district 19 with the highest APTLR. The departments shall determine the 20 dollar amount each district would have generated for the school 21 budget year commencing July 1, 2009, if the district had used 22 the same levy rate as the district with the highest APTLR. 23 Then, the departments shall calculate the amount of total 24 teacher salary supplement funding available to all districts 25 for the school budget year commencing July 1, 2010. The 26 departments shall determine the percentage of total teacher 27 salary supplement funding each district is scheduled to receive 28 in the school budget year beginning July 1, 2010. 29 The departments shall then calculate a reduction in the 30 percentage of total teacher salary supplement funding for each 31 district that matched an equivalent, or lesser, percentage by 32 which the district’s APTLR is less than the highest APTLR for 33 the school budget year beginning July 1, 2009. The departments 34 shall calculate the percentage reduction in total teacher 35 -2- LSB 5290XS (2) 83 ak/sc 2/ 3

S.F. 2275 supplement into actual dollars reduced for each district, as 1 applicable, and that dollar amount shall not exceed the dollar 2 amount that a district would have generated if the district’s 3 APTLR were the same as the highest APTLR as calculated in 4 subsection 1. 5 The bill is effective upon enactment and applies to the 6 school budget year commencing July 1, 2010, and ending June 30, 7 2011. 8 -3- LSB 5290XS (2) 83 ak/sc 3/ 3