Current through Register Vol. 18, September 20, 2024
(1) The BASE budget
is funded by:
(a) guaranteed tax base aid for
eligible districts, as provided in
20-9-368,
MCA;
(b) property tax revenue
generated by the BASE budget levy and the levy in support of a school not
approved as an isolated school under the provisions of
20-9-302, MCA;
(c) direct state aid;
(d) special education allowable cost
payments;
(e) qualified educator
payments;
(f) Indian education for
all payments deposited into the general fund;
(g) at-risk student payments;
(h) American Indian student achievement gap
payments;
(i) data-for-achievement
payment;
(j) nonlevy revenue; and
(k) reappropriated fund
balance.
(2) To
determine the BASE budget levy requirement needed to help fund the BASE budget
area, the county superintendent shall first subtract the other revenues
available to fund the district's BASE budget. The remaining amount is the BASE
budget levy requirement.
(a) For purposes of
calculating the general fund BASE budget levy requirement, nonlevy revenues
must be estimated at an amount equal to the current year's actual collections,
with the following exceptions:
(i) Revenue
from coal gross proceeds shall be estimated by the DOR and reported to
districts and county superintendents, by fund, by May 1. Districts must use the
May 1 estimate provided by the DOR as the ensuing year's revenue budget for
this funding source.
(ii)
Anticipated tuition revenue for out of district pupils under the provisions of
20-5-321
through
20-5-323,
MCA, may be used to fund the BASE or over-BASE budgets under
20-9-308,
MCA and the tuition received for a pupil with disabilities in excess of the
amount received for a pupil without disabilities as calculated under
20-5-323(2)
, MCA, may be deposited to the miscellaneous programs fund pursuant to
20-5-324,
MCA.
(iii) Anticipated oil and
natural gas production taxes.
(iv)
Revenue from one-time funding sources, including prior year protested taxes,
tax audit receipts, penalties and interest on taxes, and federal payments in
lieu of tax, may be estimated in the ensuing year's budget in an amount that is
based on the most current information available to the district.
(v) School block grant funding as provided in
20-9-630,
MCA.
(3) To
determine the BASE budget mills needed, the BASE budget levy requirement is
divided by:
(a) for districts eligible for
GTB aid, the sum of:
(i) the district's
taxable valuation divided by 1000 plus,
(ii) the district's guaranteed tax base
subsidy per mill.
(b)
for districts that are not eligible for GTB aid, the district's taxable
valuation divided by 1000.
(4) When reporting the general fund BASE
budget levy requirements to the county commissioners in accordance with
20-9-141,
MCA, each county superintendent must report the following information for each
district eligible for GTB aid:
(a) the final
district GTB ratio and the statewide GTB ratio for the current fiscal year, as
provided by OPI in accordance with ARM
10.21.101B through
10.21.101D; and
(b) the calculation used to determine the
mills needed to fund the levy requirement for the BASE budget.
AUTH:
20-9-102,
MCA;IMP:
20-5-321,
20-5-322,
20-5-323,
20-5-324,
20-9-141,
20-9-308,
MCA
