A bill for an act relating to school district budgeting by modifying provisions relating to proposed property tax amounts. (Formerly HSB 768 .)

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

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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,

35

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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.

6

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