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Senate File 2228 Reduces School Foundation Property Tax Rate and Repeals Education Savings Account Program

Original title: A bill for an act relating to school district funding provisions, including reducing the foundation property tax and repealing the education savings account program, and including effective date and applicability provisions.

Last action · February 10, 2026: Subcommittee: Sinclair, Kraayenbrink, and Quirmbach. S.J. 244 .Sponsor: Herman Quirmbach

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Senate File 2228 lowers the statewide school levy from $5.40 to $4.04 per $1,000 of and repeals Iowa's starting with the 2026-2027 school budget year.

Why it matters

Property owners will see a lower rate on taxable real estate, and families utilizing state funds for nonpublic school expenses will see the eliminated.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxable property owners

Property owners will pay a reduced foundation property tax rate of $4.04 per $1,000 of assessed valuation instead of $5.40.

Directly affected

Nonpublic school pupils

Directly affected

School districts

School districts will experience changes in property tax levy collections and district cost calculations due to the repeal of education savings account student counts.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the new school foundation property tax rate under this bill?
The bill reduces the rate from $5.40 to $4.04 per $1,000 of on taxable property.
What happens to the education savings account program?
The bill completely repeals the and removes related income tax deductions and funding supplement adjustments.
When do these changes take effect?
Both divisions of the act take effect upon enactment and apply to school budget years beginning on or after July 1, 2026.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. Feb 10, 2026Senate
    Subcommittee: Sinclair, Kraayenbrink, and Quirmbach. S.J. 244 .
  2. Feb 5, 2026SenateIntroduced
    Introduced, referred to Education. S.J. 212 .

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Reversal of Education Savings Account Program

The bill completely strikes and repeals the education savings account program along with related income tax deductions and funding calculation adjustments.

Connected Entities

Sinclair, Herman Quirmbach, Department of Revenue and 2 more
PersonSinclair“Subcommittee member”Map →
PersonHerman Quirmbach“Bill sponsor in the Senate”Map →
OrganizationDepartment of Revenue“State department receiving certifications of property tax credits”Map →
OrganizationDepartment of Education“State department overseeing school district dissolutions and reorganizations”Map →
PersonKraayenbrink“Subcommittee member”Map →

Sources

Open source document

www.legis.iowa.gov

Analysis Score

0–100
  • Significance85
    How much this matters to a regular citizen
  • Controversy90
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz75
    Current news / social attention level

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