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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
March 12, 2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 171, an Act modifying provisions related to the effective date of school
district enlargements, reorganizations, changes in boundaries, and dissolutions, and
including retroactive applicability provisions.
The above Senate File is hereby approved on this date.
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL_ DES MOINES, IOWA 50319 515.281.5211 FAX 515.725.3527 WWW.GOVERNOR.IOWA.GOV
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Senate File 171
AN ACT
MODIFYING PROVISIONS RELATED TO THE EFFECTIVE DATE OF SCHOOL
DISTRICT ENLARGEMENTS, REORGANIZATIONS, CHANGES IN
BOUNDARIES, AND DISSOLUTIONS, AND INCLUDING RETROACTIVE
APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 275.24, Code 2025, is amended to read as
follows:
275.24 Effective date of change.
1. When a school district i3 enlarged, reorganized, or
changes its boundary If a proposition to enlarge, reorganize,
or change the boundary of a school district pursuant to
sections 275.12 through 275.18, 275.20, and 275.22, is approved
by voters pursuant to section 275.18 prior to January 1, 2025,
the change shall take effect on July 1 following the date of
the reorganization election held pursuant to section 275.18.
2. If a proposition to enlarge, reorganize, or change the
boundary of a school district pursuant to sections 275.12
through 275.18, 275.20, and 275.22, is approved by voters
pursuant to section 275.18 on or after January 1, 2025,
the change shall take effect on July 1 in the calendar year
immediately subsequent to the calendar year in which the
reorganization election was held pursuant to section 275.18.
Senate File 171, p. 2
Sec. 2. Section 275.55, subsection 4, Code 2025, is amended
to read as follows:
4. a. ( 1) qlh-e If the proposition was approved by voters
pursuant to this section prior to January 1, 2025, the
attachment is effective July 1 following its approval.
( 2) If the proposition was approved by voters pursuant to
this section on or after January 1, 2025, the attachment is
effective July 1 in the calendar year immediately subsequent to
the calendar year in which the attachment was approved.
b. If the dissolution proposal is for the dissolution of
a school district with a certified enrollment of fewer than
six hundred, the territory located in the school district that
dissolved is eligible, if approved by the director of the
department of education, for a reduction in the foundation
property tax levy under section 257.3, subsection 1. If the
director approves a reduction in the foundation property tax
levy as provided in this section, the director shall notify the
director of the department of management of the reduction.
Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
retroactively to January 1, 2025.
AMY SINCLAIR
Presiden`f of the Senate
I hereby
i
PAT GRASSLEY
Speaker of the House
certify that this bill originated in the Senate and
is known as Senate File 171, Ninety-first General Assembly.
Approvedfi"[V• , 2025
W. CHARLES SMITHSON
Sec etary a f the Senate
KIM REYN
Governor