Bills › 89th 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
Sponsored by the Senate Education Committee
Topics:K–12 educationPublic safety & emergenciesTaxesProperty taxesSchool safety
Same legislation: SF 117
Where it is now
- Done: IntroducedJanuary 21, 2021
- Done: SubcommitteeJanuary 27, 2021
- Done: Senate committeeFebruary 4, 2021
- Stopped: Passes the SenateDied when the General Assembly ended
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary School districts can raise more money through property or income taxes to pay for school resource officers and their safety equipment. To use this extra funding, a school board must pass a resolution, and voters may need to approve the tax increase. This change allows schools to hire sworn law enforcement officers to work with students and help prevent crime on campus.1
Read the official explanation
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. 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, 2022. 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, 2021, for a term of years that includes a school budget year beginning on or after July 1, 2022, 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. In addition, if a school district intends to certify an additional amount of funding for the school resource officer expenses for a budget year, the school board must adopt a resolution specifying the additional amount to be certified.
Senate subcommittee
Named February 9, 2021. On February 18, 2021 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
Minimal Compare with other bills
AI summary Senate File 258 allows school districts to raise additional property or income taxes to pay for certain expenses related to one school resource officer. This bill has no fiscal impact to the state, though it may increase property taxes or income surtaxes for local school districts.3
Read the fiscal note
Description
Senate File 258 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 2021 budget year, 326 out of 327 school districts are participating in the Instructional Support Program. More information on Instructional Support can be found here. An SRO is not defined in Iowa Code. This Bill defines an SRO by reference to 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 an Iowa Code chapter 28E agreement with a nearby political authority. 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 depending on the school calendar. The cost for the SRO is based on an established hourly rate that 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 8, 2021
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89th General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SF 2155 Establishing authority for school districts to impose additional property taxes and income…88th General Assembly · Approved by committee · same titleCleared committee
- SF 2065 Establishing authority for school districts to impose additional property taxes and income…88th General Assembly · Renumbered as SF 2155 · same titleCleared committee
Matched by wording or an identical title.