HF 266 (LSB 2092YH (2) 85)

HOUSE FILE 266

BY  HEATON

A BILL FOR

An Act relating to school district transportation costs by authorizing a school district to impose a transportation cost supplemental levy and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  298.17  Transportation cost supplemental levy.
   1.  The board of directors of a school district with district transportation costs per pupil in excess of the state average transportation costs per pupil, as those amounts are determined under section 257.31, subsection 17, paragraph “c”, may certify for levy by April 15 of the school year preceding the budget year, a tax on all taxable property in the school district for a transportation cost supplemental levy. The revenue from the tax levied in this section shall be placed in the general fund of the school district and expended for the purposes authorized under subsection 3.
   2.  The amount certified by a school district for levy under this section for a school budget year shall not exceed an amount equal to the number of transported pupils in the district for the budget year multiplied by the remainder of the district’s average transportation costs per pupil minus the state average transportation costs per pupil, as those amounts are determined under section 257.31, subsection 17, paragraph “c”. However, such resulting amount shall be reduced by the amount of transportation assistance aid received by the district under section 257.31, subsection 17, for the same budget year, if applicable.
   3.  Revenues received by a school district from a levy imposed under this section shall be expended only for the cost of repairing, maintaining, and fueling school district transportation equipment and school buses, as defined in section 321.1, subsection 69.
   4.  Except for an adjustment in the amount certified for levy under subsection 2, imposition of a transportation cost supplemental levy under this section shall not affect a school district’s eligibility for transportation assistance under section 257.31, subsection 17.
   5.  Revenues received by a school district under this section shall not be included in district cost and such amounts shall be miscellaneous income.
    Sec. 2.  APPLICABILITY.  This Act applies to school budget years beginning on or after July 1, 2014.
EXPLANATION
   This bill authorizes the board of directors of a school district with district transportation costs per pupil in excess of the state average transportation costs per pupil, as those amounts are determined under Code section 257.31(17)(c), to certify for levy a tax on all taxable property in the school district for a transportation cost supplemental levy. The amount certified by a school district for levy for a school budget year shall not exceed an amount equal to the number of transported pupils for the budget year multiplied by the remainder of the district’s average transportation costs per pupil minus the state average transportation costs per pupil. The bill provides, however, that such resulting amount shall be reduced by the amount of transportation assistance aid received by the district under Code section 257.31(17) for the same budget year, if applicable.
   The bill specifies that revenues received by a school district from a levy imposed under the bill shall be expended only for the cost of repairing, maintaining, and fueling school district transportation equipment and school buses. The bill provides that except for an adjustment in the amount that may be certified for levy, imposition of a transportation supplemental levy does not affect a school district’s eligibility for transportation assistance under Code section 257.31(17).
   The bill specifies that revenues received by a school district from a transportation cost supplemental levy shall not be included in district cost and such amounts shall be miscellaneous income.
   The bill applies to school budget years beginning on or after July 1, 2014.