2025 Session Last amended: 2005 session

§ 275.14 — Census

Plain-Language Summary

This section explains how school district populations are determined for tax purposes. Population counts are based on the most recent federal census, but school districts can submit their own population estimates to the state demographer for approval if no recent census has been done.

Practical Notes
If your school district believes its population has changed significantly since the last federal census, the school board can prepare a population estimate and submit it to the state demographer. An approved estimate can affect how school funding formulas work.