H.F. 2091 Section 1. Section 257.4, subsection 1, paragraph b, Code 1 2020, is amended to read as follows: 2 b. (1) For the budget year beginning July 1, 2008, and 3 succeeding budget years, the department of management shall 4 annually determine an adjusted additional property tax levy and 5 a statewide maximum adjusted additional property tax levy rate, 6 not to exceed the statewide average additional property tax 7 levy rate, calculated by dividing the total adjusted additional 8 property tax levy dollars statewide by the statewide total 9 net taxable valuation. For purposes of this paragraph, the 10 adjusted additional property tax levy shall be that portion of 11 the additional property tax levy corresponding to the state 12 cost per pupil multiplied by a school district’s weighted 13 enrollment, and then multiplied by one hundred percent less the 14 regular program foundation base per pupil percentage pursuant 15 to section 257.1 , and then reduced by the amount of the 16 property tax replacement payment to be received under section 17 257.16B and the amount of the foundation base supplement 18 payment to be received under section 257.16D . The Subject 19 to the adjustment and limitation under subparagraph (2), the 20 district shall receive adjusted additional property tax levy 21 aid in an amount equal to the difference between the adjusted 22 additional property tax levy rate and the statewide maximum 23 adjusted additional property tax levy rate, as applied per 24 thousand dollars of assessed valuation on all taxable property 25 in the district. The statewide maximum adjusted additional 26 property tax levy rate shall be annually determined by the 27 department taking into account amounts allocated pursuant to 28 section 257.15, subsection 4 , and the balance of the property 29 tax equity and relief fund created in section 257.16A at the 30 end of the calendar year. 31 (2) For school budget years beginning on or after July 32 1, 2021, if the board of directors of a school district 33 has adopted and filed with the department of management on 34 or before March 1 preceding the budget year a resolution 35 -1- LSB 5116YH (3) 88 md/jh 1/ 3

H.F. 2091 authorizing the expenditure of funds from the property tax 1 equity and relief fund under section 257.16A, subsection 2A, 2 for school-based mental health and behavioral services, the 3 amount of adjusted additional property tax levy aid otherwise 4 to be received by the school district shall be reduced by the 5 amount of funding approved for expenditure in the resolution 6 and the amount so approved shall instead be paid to the school 7 district as miscellaneous income for the applicable budget year 8 to be used as provided in section 257.16A, subsection 2A. 9 Sec. 2. Section 257.16A, Code 2020, is amended by adding the 10 following new subsection: 11 NEW SUBSECTION . 2A. a. For budget years beginning on 12 or after July 1, 2021, the board of directors of a school 13 district that receives moneys from the property tax equity 14 and relief fund may annually by resolution adopted and filed 15 with the department of management, and following a public 16 hearing and subject to the limitations of this subsection, 17 approve the use of a portion of the amounts received for 18 school-based mental health and behavioral services provided 19 through attendance centers in the school district. The maximum 20 amount of funding from the property tax equity and relief fund 21 that may be approved by the board of directors for school-based 22 mental health and behavioral services is fifty percent of the 23 difference between the amount received by the school district 24 in the budget year minus the amount received by the school 25 district for the budget year beginning July 1, 2020. 26 b. For purposes of this subsection, “school-based mental 27 health and behavioral services” means school-based mental health 28 projects and behavioral issue services, mental health and 29 behavioral assessments, and purposes related to the furtherance 30 of the children’s behavioral health care service domains 31 identified in section 331.397A, subsection 4, including staff 32 costs related to such services. 33 EXPLANATION 34 The inclusion of this explanation does not constitute agreement with 35 -2- LSB 5116YH (3) 88 md/jh 2/ 3

H.F. 2091 the explanation’s substance by the members of the general assembly. 1 School districts with adjusted additional property tax levy 2 rates that exceed the statewide maximum adjusted additional 3 property tax levy rate are eligible to receive adjusted 4 additional property tax levy aid appropriated from the property 5 tax equity and relief (PTER) fund, which consists of a standing 6 annual appropriation from the general fund of the state and 7 specified amounts of sales and use tax revenues from the secure 8 an advanced vision for education (SAVE) fund. The adjusted 9 additional property tax levy aid is used to lower the school 10 district’s adjusted additional property tax levy rate to the 11 statewide maximum adjusted additional property tax levy rate. 12 For school budget years beginning on or after July 1, 13 2021, this bill authorizes those eligible school districts 14 to authorize the expenditure of funds from the PTER fund for 15 “school-based mental health and behavioral services”, as 16 defined in the bill. The annual authorization to expend such 17 funds must be by resolution of the board and must be preceded 18 by a public hearing. The maximum amount of the funding from 19 the PTER fund that may be approved for school-based mental 20 health and behavioral services is 50 percent of the difference 21 between the amount received by the school district in the 22 budget year minus the amount received by the school district 23 for the budget year beginning July 1, 2020. 24 -3- LSB 5116YH (3) 88 md/jh 3/ 3