Bills › 88th General Assembly
Establishing authority for school districts to impose additional property taxes and income surtaxes for certain school resource officer expenses under the instructional support program
Topics:K–12 educationProperty taxesSchool safety
Same legislation: SF 2155
Where it is now
- Done: IntroducedJanuary 22, 2020
- Done: SubcommitteeJanuary 23, 2020
- Done: Senate committeeFebruary 5, 2020
- Skipped: Passes the SenateContinued as SF 2155
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2155 → Its progress continues under the new number. Go to SF 2155 What’s a funnel?
What’s in it
This bill authorizes school districts to raise additional amounts of property tax or income surtax under the instructional support program for certain school resource officer expenses.18 authorizes school districts to raise additional amounts of funding by property taxes or income surtaxes for school general fund purposes. The amount authorized to be raised is limited to an amount not exceeding percent of the total of regular program district cost for the budget year and moneys received as a budget adjustment for the budget year.
Read the full explanation
Participation in the instructional support program may be for a period not to exceed years subject to voter approval or for a period of years if approved by the school board, subject to a voter petition requesting an election. The bill authorizes an additional annual amount of funding under the instructional support program for school resource officer expenses only for school budget years beginning on or after July 1, 2021. The bill defines “school resource officer expenses” to mean the cost to provide or employ one school resource officer as defined by federal law and the cost of the personal safety equipment for that school resource officer. The federal law definition of “school resource officer” is a career law enforcement officer, with sworn authority, deployed in community-oriented policing, and assigned by the employing police department or agency to work in collaboration with schools and community-based organizations to address crime and disorder problems, gangs, and drug activities affecting or occurring in or around an elementary or secondary school; to develop or expand crime prevention efforts for students; to educate likely school-age victims in crime prevention and safety; to develop or expand community justice initiatives for students; to train students in conflict resolution, restorative justice, and crime awareness; to assist in the identification of physical changes in the environment that may reduce crime in or around the school; and to assist in developing school policy that addresses crime and to recommend procedural changes. The bill also provides that for each school district that has approved participation in the instructional support program before July 1, 2020, for a term of years that includes a school budget year beginning on or after July 1, 2021, the school district shall not certify an amount in excess of the current law maximum amount unless the additional amount for school resource officer expenses is authorized in the manner provided for participation in the instructional support program.
Senate subcommittee
Named January 23, 2020. On January 28, 2020 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Fiscal note
AI summary This bill allows school districts to raise additional property or income taxes to pay for expenses related to one school resource officer. There is no fiscal impact to the state, though the bill may increase property taxes or income surtaxes for local residents. The exact amount of these local tax increases cannot be estimated because it will vary by school district.2
Read the fiscal note
Description
Senate File 2155 gives school districts the authority to raise additional amounts of property tax or income tax under the Instructional Support Program for certain expenses related to one school resource officer (SRO). The additional amount of funding for an SRO is to be adopted by board resolution under Iowa Code section 257.19.
Background
The Instructional Support Program was created by 1989 Iowa Acts, chapter 135 (School and Area Education Agency Financing), and the implementation of the Program began in FY 1992. The Program allows districts to increase their general fund budgets by up to 10.0% of the total regular program district cost. Districts may implement the Program for a five-year duration with local board approval (subject to a reverse referendum), or for 10 years with voter approval. For the FY 2020 budget year, 326 out of 327 school districts are participating in the Instructional Support Program.
An SRO is not defined in Iowa Code. This Bill defines an SRO by federal code in 34 U.S.C. § 10389. It is not known how many school districts currently employ an SRO under this definition. In general, a school district contracts for an SRO under a 28E agreement with a nearby political subdivision. Contracts vary by school district. For example:
- The Creston Community School District contracts with the City of Creston for an SRO on a full-time basis when school is in session. The contract stipulates that the district reimburse the City of Creston at 75.0% of the total cost for the SRO position. The hours, office facilities, equipment, and duties are specified in the contract. The SRO is a police department employee.
- The Prairie Valley Community School District contracts with the City of Gowrie for an SRO part-time on an hourly basis which can vary between 5 and 25 hours per week, based on the school calendar. The cost for the SRO is based on an established hourly rate which includes salary, travel, and equipment, but does not cover benefits. The SRO is a police department employee.
- The Des Moines Independent Community School District contracts with the City of Des Moines for 10 SROs, splitting costs 50/50 based on a mutually approved budget with Des Moines. The SROs are police department employees.
Assumptions
- It is not known how many districts will pass board resolutions to increase property tax or income surtax to cover allowed expenses under the provisions of this Bill.
- School districts that pass board resolutions for allowable expenses for one SRO will increase property tax or income surtaxes under the Instructional Support Program.
- Allowable expenses for SROs will vary by district depending on a contract with the nearby political authority. Based on SRO contracts reviewed, this may range from an estimated $15,000 to $80,000 annually.
Fiscal Impact
- Under the provisions of this Bill, there is no fiscal impact to the State.
- The Bill may increase property taxes or income surtaxes; however, the extent is not currently known and will vary by school district.
Sources
- Iowa Department of Education
- Iowa Association of School Boards
- Department of Management
- Extra Bonding Capacity, School Resource Officers · February 7, 2020
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88th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- SF 117 Establishing authority for school districts to impose additional property taxes and income…89th General Assembly · Renumbered as SF 258Nearly identical
Matched by wording or an identical title.