H.F. 2272 Section 1. Section 257.10, subsection 2, paragraph b, Code 1 2018, is amended to read as follows: 2 b. If the regular program district cost per pupil of a 3 school district for the budget year under paragraph “a” exceeds 4 one hundred five percent of the regular program state cost 5 per pupil for the budget year and the state percent of growth 6 for the budget year is greater than two percent, the regular 7 program district cost per pupil for the budget year for that 8 district shall be reduced to one hundred five percent of the 9 regular program state cost per pupil for the budget year. 10 However, under such conditions, if the difference between the 11 regular program district cost per pupil for the budget year and 12 the regular program state cost per pupil for the budget year 13 is greater than an amount equal to two percent multiplied by 14 the regular program state cost per pupil for the base year, the 15 regular program district cost per pupil for the budget year 16 shall be reduced by the amount equal to two percent multiplied 17 by the regular program state cost per pupil for the base year. 18 Sec. 2. Section 257.10, subsection 2, Code 2018, is amended 19 by adding the following new paragraph: 20 NEW PARAGRAPH . c. (1) In order to provide regular program 21 district cost per pupil equity among all school districts in 22 the state, following approval at election under subparagraph 23 (2), the regular program district cost per pupil for a district 24 shall be increased by the amount per pupil approved at election 25 for a period not to exceed ten budget years, and not to exceed 26 the amount authorized under subparagraph (3). 27 (2) The board of directors of a school district may, on 28 its own motion, or shall, upon receipt of a petition signed by 29 eligible electors equal in number to at least thirty percent of 30 the number of voters who voted at the last preceding regular 31 school election, direct the county commissioner of elections 32 to submit to the registered voters of the school district 33 the question of whether to increase the school district’s 34 regular program district cost per pupil. The ballot shall 35 -1- LSB 5950YH (4) 87 md/jh 1/ 4

H.F. 2272 specify the amount by which the regular program district cost 1 per pupil is to be increased, not to exceed the limitation 2 under subparagraph (3), the budget year for which the increase 3 will take effect, and the number of years for which the 4 increase will apply. The question shall be submitted at an 5 election held on a date specified in section 39.2, subsection 6 4, paragraph “c” . If a majority of the votes cast upon the 7 proposition is in favor of the proposition, the department of 8 management shall increase the school district’s regular program 9 district cost per pupil by the amount approved by the voters 10 for the budget year specified on the ballot. For an increase 11 to apply to a budget year, the election approving the increase 12 must occur before the school district’s budget for that budget 13 year is certified under section 24.17. The school district’s 14 regular program district cost per pupil for future budget years 15 shall be calculated in the manner otherwise provided in this 16 subsection including any increases made under this paragraph 17 until expiration of the period of budget years authorized at 18 election or until the increase is repealed at election under 19 subparagraph (4). 20 (3) The amount by which a school district’s regular program 21 district cost per pupil may be increased under this paragraph 22 shall not exceed an amount equal to the difference between the 23 school district’s regular program district cost per pupil for 24 the budget year specified on the ballot and the highest regular 25 program district cost per pupil among all school districts in 26 the state for the same budget year. 27 (4) An increase in a school district’s regular program 28 district cost per pupil authorized under this paragraph may be 29 repealed prior to expiration of the period of budget years for 30 which the increase was approved after an election at which a 31 majority of the votes cast upon the proposition is in favor of 32 repealing the increase. The election at which the question of 33 repeal is offered shall be called and held in the same manner 34 and under the same conditions as provided in subparagraph (2) 35 -2- LSB 5950YH (4) 87 md/jh 2/ 4

H.F. 2272 for the election on the approval of the increase. 1 Sec. 3. APPLICABILITY. This Act applies to school budget 2 years beginning on or after July 1, 2019. 3 EXPLANATION 4 The inclusion of this explanation does not constitute agreement with 5 the explanation’s substance by the members of the general assembly. 6 This bill authorizes the voters of a school district to 7 approve an increase in a school district’s regular program 8 district cost per pupil, subject to limitations established in 9 the bill. 10 The board of directors of a school district may, on its 11 own motion, or shall, upon receipt of a petition signed by 12 eligible electors equal in number to at least 30 percent of the 13 number of voters who voted at the last preceding regular school 14 election, direct the county commissioner of elections to submit 15 to the registered voters of the school district the question 16 of whether to increase the school district’s regular program 17 district cost per pupil. The ballot must specify the amount 18 by which the regular program district cost per pupil is to be 19 increased and the budget year for which the increase will take 20 effect. If a majority of the votes cast upon the proposition 21 is in favor of the proposition, the department of management 22 is required to increase the school district’s regular program 23 district cost per pupil by the amount approved by the voters 24 beginning with the budget year specified on the ballot. 25 However, for an increase to apply to a budget year, the 26 election approving the increase must occur before the school 27 district’s budget for that budget year is certified under Code 28 section 24.17. The school district’s regular program district 29 cost per pupil for future budget years is then calculated in 30 the manner required under current law including any increases 31 made under the bill. 32 Under the bill, the amount by which a school district’s 33 regular program district cost per pupil may be increased shall 34 not exceed an amount equal to the difference between the school 35 -3- LSB 5950YH (4) 87 md/jh 3/ 4

H.F. 2272 district’s regular program district cost per pupil for the 1 budget year specified on the ballot and the highest regular 2 program district cost per pupil among all school districts in 3 the state for the same budget year. 4 The bill authorizes an increase in a school district’s 5 regular program district cost per pupil to be repealed by 6 election prior to expiration of the period of budget years for 7 which the increase was approved. The election at which the 8 question of repeal is offered shall be called and held in the 9 same manner and under the same conditions as provided for the 10 election on the approval of the increase. 11 The bill also specifies that existing Code language related 12 to adjustments to a school district’s regular program district 13 cost per pupil if certain conditions are met provides for a 14 different adjustment if certain other conditions are met. 15 The bill applies to school budget years beginning on or after 16 July 1, 2019. 17 -4- LSB 5950YH (4) 87 md/jh 4/ 4