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Budgets, School Districts

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A school district exists to educate school age children by operating schools or contracting for educational services. Taxes may be levied by such publicly operated agencies for school purposes. A school district is also called a local education agency (LEA) and is a school corporation.

Contact for School District Certified Budgets: John Parker, Department of Management
Contact for School Finance Tools: Kassandra Cline, 515-326-2242

Budget Guarantee Changes and Property Tax Implications Presentation

Budget Guarantee Calculator

Budget Guarantee Estimator

Unspent Balance Projection Calculator

Financial Indicators

Explanation of Financial Measures

Financial Reports

Regular Program State Cost

Budget Year Regular Program State Cost
2021-2022 $7,227
2020-2021 $7,048
2019-2020 $6,880
2018-2019 $6,736
2017-2018 $6,664

For the Regular Program District Cost, see Maximum Tuition Rates.


Department of Management - School Resources

Financing Public Education in Iowa

Legislative Guide to Basic Iowa Education Finance

Legislative Guide to Local Property Tax

Legislative Services - Iowa Property Tax and Local Government Finance Trends

Legislative Services - Iowa School Finance Formula Overview

Legislative Services - K-12 Education Funding

Legislative Services - School Aid - Additional Levy Components

Legislative Services - School Aid - Supplementary Weightings

Legislative Services - School District Cash Reserve Levy

Legislative Services - School Finance Formula - Aid and Levy Worksheet

Legislative Services - School Food Service Breakfast Programs

Legislative Services - State Funding for Preschool

Legislative Services - State School Aid Funding for Special Education

For more information from Legislative Services on specific fiscal topics, go to Fiscal Topics.