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SSB 3100

A bill for an act relating to school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2026, modifying provisions relating to property tax replacement payments, the regular program state cost per pupil, funding for school district budget adjustments, and school district enrollment, and including effective date and applicability provisions.

2025-2026 Regular Session

Iowa bill adjusts school funding formulas and growth percentages for fiscal year 2026-2027, modifying property tax replacement and per-pupil cost calculations affecting district allocations.

Subcommittee Meeting: 02/03/2026 11:30AM Senate Lounge.
#budgets #fiscalyear #propertytaxes #schoolbudgets #schooldistricts #schoolfinance #schools #stateaid #students
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Bill Summary · SSB 3100

Legislative bill overview

SSB 3100 adjusts Iowa's school funding formula for the 2026-2027 fiscal year by establishing new growth percentages for general and categorical funding, modifying property tax replacement mechanisms, and adjusting the per-pupil cost calculations. The bill also addresses school district budget adjustments and enrollment-based funding allocation.

Why is this important

School funding formulas directly determine how much money individual districts receive and affect classroom resources, teacher salaries, and program offerings across Iowa. These technical adjustments to growth rates and per-pupil costs have cascading effects on local property taxes and school district planning, making it a high-stakes budget matter that impacts both educators and taxpayers.

Potential points of contention

  • Growth percentage disputes: The specific "state percent of growth" and "categorical state percent of growth" figures are not detailed in available bill information; stakeholders may disagree on whether these percentages adequately fund education or strain state budgets
  • Property tax replacement implications: Modifications to property tax replacement payments could shift costs between state and local taxpayers, affecting property tax burden distribution across regions
  • Per-pupil cost adjustments: Changes to regular program state cost per pupil may disadvantage districts with growing or declining enrollment, creating winners and losers among school systems

Compiled from official sources — confirm details with the bill’s official record.

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