House
File
2764
-
Reprinted
HOUSE
FILE
2764
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
768)
(As
Amended
and
Passed
by
the
House
April
20,
2026
)
A
BILL
FOR
An
Act
relating
to
school
district
budgeting
by
modifying
1
provisions
relating
to
proposed
property
tax
amounts.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
HF
2764
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Section
1.
Section
24.2A,
subsection
2,
paragraph
b,
1
subparagraph
(3),
Code
2026,
is
amended
to
read
as
follows:
2
(3)
The
combined
amount
of
the
proposed
property
tax
dollars
3
to
be
certified
for
all
of
the
political
subdivision’s
levies
4
for
the
budget
year
and
the
proposed
combined
property
tax
rate
5
per
one
thousand
dollars
for
such
levies.
If
the
political
6
subdivision
is
a
school
district
and
the
state
percent
of
7
growth
and
the
categorical
state
percent
of
growth
for
the
8
applicable
school
budget
year
have
not
been
established
by
law
9
prior
to
March
5,
the
percents
of
growth
used
to
determine
the
10
school
district’s
proposed
budget
shall
not
exceed
percents
of
11
growth
equal
to
those
applicable
to
the
immediately
preceding
12
school
budget
year.
13
Sec.
2.
Section
24.2A,
subsection
4,
paragraph
a,
Code
2026,
14
is
amended
to
read
as
follows:
15
a.
Each
political
subdivision
shall
set
a
time
and
place
16
for
a
public
hearing
on
the
political
subdivision’s
proposed
17
property
tax
amount
for
the
budget
year
and
the
political
18
subdivision’s
information
included
in
the
statements
under
19
subsection
2
.
The
proposed
property
tax
hearing
shall
be
set
20
on
a
date
on
or
after
March
20
of
the
budget
year
immediately
21
preceding
the
budget
year
for
which
the
tax
is
being
proposed.
22
At
the
hearing,
the
governing
body
of
the
political
subdivision
23
shall
receive
oral
or
written
testimony
from
any
resident
or
24
property
owner
of
the
political
subdivision.
This
public
25
hearing
shall
be
separate
from
any
other
meeting
of
the
26
governing
body
of
the
political
subdivision,
including
any
27
other
meeting
or
public
hearing
relating
to
the
political
28
subdivision’s
budget,
and
other
business
of
the
political
29
subdivision
that
is
not
related
to
the
proposed
property
tax
30
amounts
and
the
information
in
the
statements
shall
not
be
31
conducted
at
the
public
hearing.
After
all
testimony
has
been
32
received
and
considered,
the
governing
body
may
decrease,
33
but
not
increase,
the
proposed
property
tax
amount
to
be
34
included
in
the
political
subdivision’s
budget.
However,
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if
the
political
subdivision
is
a
school
district,
due
to
1
the
timing
of
enrollment
determinations
and
enactment
of
2
legislation
affecting
school
district
budgets
during
the
budget
3
process,
the
school
district
may,
subject
to
other
limitations
4
established
by
law,
increase
the
proposed
property
tax
amount
5
to
be
included
in
the
school
district’s
budget.
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