Overview of School Finance in Iowa
Overview of School Finance in Iowa
School Aid Presentation
Brief History/Principles Allowable Growth Rate/State Cost Per Pupil Foundation Level School Aid Revenue School Aid Formula Funding Components Discretionary Programs Miscellaneous Valuations per Pupil and Property Tax Implications Addendum
LSA: August 2013
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Brief History and Goals of School Finance in Iowa
LSA: August 2013
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Brief History of School Finance in Iowa
In 1950 ? 4,652 school districts Reorganization Plan adopted in 1950s
1965 ? 1,098 school districts 1975 ? 450 school districts 1985 ? 437 school districts 1995 ? 384 school districts 2005 ? 367 school districts Currently ? 346 school districts
LSA: August 2013
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Brief History of School Finance in Iowa
Until the mid 1960s ? school district funding was all property tax
In 1971, school foundation program adopted (enrollment-based) ? substantial increase in State aid to school districts
In 1989 ? enactment of Iowa Code chapter 257 with implementation beginning in FY 1992
LSA: August 2013
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