Bill Text: IA HF189 | 2011-2012 | 84th General Assembly | Introduced


Bill Title: A bill for an act establishing a school district property tax relief supplement for certain fiscal years, making an appropriation, and including effective date and applicability provisions. (Formerly HSB 41)

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2011-12-31 - END OF 2011 ACTIONS [HF189 Detail]

Download: Iowa-2011-HF189-Introduced.html
House File 189 - Introduced HOUSE FILE 189 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HSB 41) A BILL FOR An Act establishing a school district property tax 1 relief supplement for certain fiscal years, making 2 an appropriation, and including effective date and 3 applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2076HV (1) 84 md/sc
H.F. 189 Section 1. SCHOOL DISTRICT PROPERTY TAX RELIEF SUPPLEMENT 1 —— APPROPRIATION. 2 1. There is appropriated from the general fund of the state 3 to the department of management, for the fiscal year beginning 4 July 1, 2011, an amount sufficient to pay the school district 5 property tax relief supplements under this section. Payments 6 under this section shall be paid in the manner provided in 7 section 257.16 . 8 2. a. The department of management shall determine 9 the amount of the budget adjustment under section 257.14, 10 subsection 3, paragraph “a”, subparagraph (8), for each school 11 district within the state. 12 b. Each school district that has a budget adjustment amount 13 determined under paragraph “a” that is greater than zero shall 14 receive a property tax relief supplement in an amount equal to 15 the budget adjustment amount determined under paragraph “a”. 16 3. The department of management shall notify each school 17 district of the amount of the property tax relief supplement 18 not later than June 1, 2011. 19 4. School districts that receive a property tax relief 20 supplement under this section shall not levy property taxes 21 for a budget adjustment under section 257.14, subsection 3, 22 paragraph “a”, subparagraph (8), for the budget year beginning 23 July 1, 2011. 24 5. Property tax relief supplement payments received by a 25 school district under this section may be used for any purpose 26 for which moneys generated through property taxes resulting 27 from a budget adjustment under section 257.14 may be used. 28 Sec. 2. EFFECTIVE UPON ENACTMENT AND APPLICABILITY. This 29 Act, being deemed of immediate importance, takes effect upon 30 enactment and applies to the budget year beginning July 1, 31 2011. 32 EXPLANATION 33 This bill appropriates from the general fund of the state 34 to the department of management, for the fiscal year beginning 35 -1- LSB 2076HV (1) 84 md/sc 1/ 2
H.F. 189 July 1, 2011, an amount sufficient to pay the school district 1 property tax relief supplements authorized in the bill. 2 The bill requires the department of management to determine 3 the amount of the budget adjustment under Code section 4 257.14(3)(a)(8) for each school district within the state. 5 Each school district that has a budget adjustment amount 6 determined under the bill that is greater than zero shall 7 receive a property tax relief supplement payment in an amount 8 equal to the budget adjustment amount. The bill prohibits a 9 school district that receives a property tax relief supplement 10 under the bill from levying property taxes for a budget 11 adjustment under Code section 257.14(3)(a)(8) for the budget 12 year beginning July 1, 2011. 13 The department of management is required to notify each 14 school district of the amount of the property tax relief 15 supplement not later than June 1, 2011. Payment of property 16 tax relief supplements are made in the same manner as other 17 payments to school districts under Code section 257.16. Moneys 18 received by a school district under the bill may be used for 19 any purpose for which moneys generated through property taxes 20 resulting from a budget adjustment under Code section 257.14 21 may be used. 22 The bill takes effect upon enactment and applies to the 23 budget year beginning July 1, 2011. 24 -2- LSB 2076HV (1) 84 md/sc 2/ 2
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