Description
Sets the SSA and Categorical growth rates a 1.75% for the 2026-2027 school year. Changes the formula for the property tax replacement to schools. Makes the regular program cost per pupil for 2026 the regular program cost in the base year plus $5 and recalculates the cost in future years. Funds the budget adjustment of a district through the foundation formula and not property taxes as of 2026. Makes the school budget enrollment the greater of the actual enrollment and the adjusted enrollment for the base year. Includes a formula for the adjusted enrollment.
Related Bills: SSB 3100
Status:
Recent Actions
Position: Monitor
Topic/Subject: Fiscal & Funding, K-12
Last Modified: 07/21/2026
More Information
https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF 2201