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HF 10

Revisor's bill.

2025, First Special Session Introduced by Tina Liebling and 1 co-sponsor

Clarifies that attached territory becomes effective July 1 after approval and lets DOE approve a reduced foundation property tax levy for small dissolved districts.

Introduction and first reading
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Bill Summary · HF 10

Summary — HF 10 (Revisor’s bill)

Status: Introduced January 14, 2025; Introduction and first reading. (Note: bill received multiple committee actions, was renumbered as HF 174, and was reported out of committee with amendments; legislative records show the bill was withdrawn on 2025-02-24. Companion bills: SF 690 and SF 9. Primary sponsor: Rep. Sorensen.)

Purpose

HF 10 makes a technical change to the timing of when territory attached to another district following an approved school district dissolution becomes effective, and clarifies a process for reducing the foundation property tax levy for territory from small dissolved districts.

Key provisions

  • Amends Iowa Code section 275.55, subsection 4:
    • Modifies the effective-date language for an attachment resulting from an approved dissolution proposal so that the attachment is effective on July 1 in the calendar year immediately subsequent to the calendar year in which the attachment was approved. (This replaces the prior phrasing that the attachment is “effective July 1 following its approval.”)
  • Adds an express rule for small dissolved districts:
    • If the dissolution proposal is for a school district with certified enrollment fewer than 600, territory in the dissolved district is eligible — subject to approval 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 such a reduction, the Director must notify the Director of the Department of Management of the reduction.
  • Applicability clause: the bill applies to dissolution propositions approved by voters on or after the bill’s effective date.

Who is affected

  • Residents and property taxpayers of school districts that are dissolved and whose territory is attached to other districts — particularly territories from districts with certified enrollment under 600.
  • Receiving school districts that gain attached territory.
  • State officials: the Director of the Department of Education (approval authority and notification duty) and the Director of the Department of Management (recipient of notification).
  • Voters in districts considering dissolution proposals.

Potential impact and effect

  • Clarifies the timing for when territory attachments take legal effect (July 1 in the calendar year following the calendar year of approval), which may reduce ambiguity about fiscal-year and levy timing.
  • Provides a process for reducing the foundation property tax levy for territory from small dissolved districts, potentially lowering property-tax levies for affected territory if approved by the Department of Education.
  • Implementation applies only to dissolution propositions approved on or after the bill’s effective date.

Legislative history (selected)

  • Introduced 01/14/2025; referred to Education. Subcommittee and committee hearings in January 2025; committee report recommending amendment and passage (01/28/2025). Renumbered as HF 174 in committee report.
  • Multiple authors added and committee referrals occurred; record shows the bill was withdrawn 02/24/2025.

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

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