Iowa 2025-2026 Regular Session

Iowa Senate Bill SF2436

Introduced
2/23/26  

Caption

A bill for an act relating to the division of revenue of school district foundation property taxes for urban renewal projects, authorizing voluntary payments by school districts, and including applicability provisions.(Formerly SSB 3138.)

Impact

This legislation will impact the financial interactions between school districts and municipalities. As school districts are granted the option to contribute a portion of their property tax revenue to urban renewal projects, municipalities could benefit from increased funding for initiatives that aim to revitalize urban areas, thereby potentially improving local infrastructure and services. The voluntary nature of the payments means the school districts have discretion over these financial contributions, fostering a cooperative relationship in urban planning.

Summary

Senate File 2436 introduces provisions regarding the division of revenue from school district foundation property taxes specifically pertaining to urban renewal projects. The bill allows for a new mechanism where school districts may voluntarily pay a portion of their foundation property taxes to municipalities for urban renewal efforts. This act seeks to enable enhanced collaboration between school districts and municipalities in promoting urban renewal while ensuring that the foundation property taxes are levied and paid in accordance with existing laws.

Contention

Notably, the debate surrounding SF2436 may pivot on concerns about the financial implications for school districts. Critics may argue that diverting foundation property tax revenue could disadvantage educational funding by reducing the available resources for schools. Supporters, however, may emphasize the potential benefits of urban renewal initiatives in improving community health and economic sustainability, viewing the bill as a crucial step towards integrated urban development strategies.

Companion Bills

IA SSB3138

Related A bill for an act relating to the division of revenue of school district foundation property taxes for urban renewal projects, authorizing voluntary payments by school districts, and including applicability provisions.(See SF 2436.)

Previously Filed As

IA SSB3138

A bill for an act relating to the division of revenue of school district foundation property taxes for urban renewal projects, authorizing voluntary payments by school districts, and including applicability provisions.(See SF 2436.)

IA SF2440

A bill for an act relating to the permissible uses of certain school district property tax revenue for urban renewal projects and including effective date provisions.(Formerly SSB 3136.)

IA HF2777

A bill for an act relating to Iowa's urban renewal law by modifying the division of revenue, and including applicability provisions.(Formerly HF 92.)

IA HF92

A bill for an act relating to Iowa's urban renewal law by modifying the division of revenue, and including applicability provisions.(See HF 2777.)

IA SSB3136

A bill for an act relating to the permissible uses of certain school district property tax revenue for urban renewal projects and including effective date provisions.(See SF 2440.)

IA SF2496

A bill for an act relating to Iowa's urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including effective date and applicability provisions. (Formerly SF 2476.) Effective date: 05/02/2026. Applicability date: 07/01/2026.

IA SF2476

A bill for an act relating to Iowa's urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including applicability provisions.(See SF 2496.)

IA SF511

A bill for an act relating to Iowa's urban renewal law and urban revitalization law by establishing provisions governing certain property used for gaming, and including effective date, applicability, and retroactive applicability provisions.(Formerly SSB 1159.)

IA SF60

A bill for an act relating to the state school foundation program and the calculation of minimum state foundation aid for school districts and including applicability provisions.

IA HF1009

A bill for an act authorizing the use of revenues from the district management levy to pay costs related to school safety and security and including applicability provisions.(Formerly HSB 311.)

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