Title 20, Title 20

(1) Except as provided in subsection (5), the maximum amount of oil and natural gas production taxes that a school district may retain is 130% of the school district's maximum budget, determined in accordance with 20-9-308. (2) Upon receipt of school district budget reports requi…

(1) Average number belonging must be computed for each budget unit as follows: (a) compute an average enrollment by adding a count of regularly enrolled pupils who were enrolled as of the first Monday in October of the prior school fiscal year to a count of regularly enrolled pup…

The average number belonging of a budget unit of a school district, calculated in accordance with the ANB formula prescribed in 20-9-311, may be increased when: (1) the opening of a new elementary school or the reopening of an elementary school has been approved in accordance wit…

(1) As used in this section, "ANB" means the current year ANB. (2) The 3-year average ANB provided for in 20-9-311 does not apply to the calculation and distribution of state special education allowable cost payments provided for in this section. (3) For the purpose of establishi…

(1) An educational entity eligible for a quality educator and qualified staff payment under 20-9-327 must receive an enhanced quality educator and qualified staff payment for all quality educators and qualified staff, calculated as provided in 20-9-306, if it meets the legislativ…

(1) The state shall provide a data-for-achievement payment to public school districts as defined in 20-6-101 and 20-6-701. The data-for-achievement payment is calculated as provided in 20-9-306. (2) Funds received for the data-for-achievement payment must be used by a school dist…

(1) In preparing and submitting an agency budget pursuant to 17-7-111 and 17-7-112, the superintendent of public instruction shall determine the inflation factor for the basic and per-ANB entitlements, the data-for-achievement payment, the per-ANB amount used to calculate the tot…

(1) (a) The state shall provide a quality educator and qualified staff payment as calculated in 20-9-306 to the following educational entities: (i) public school districts, as defined in 20-6-101 and 20-6-701; (ii) special education cooperatives, as described in 20-7-451; (iii) t…

(1) The state shall provide an at-risk student payment to public school districts, as defined in 20-6-101 and 20-6-701, for at-risk students, as defined in 20-1-101 and referred to in 20-9-309. (2) The at-risk student payment must be distributed to public school districts by the …

(1) Except as provided in subsection (5), the state shall provide an Indian education for all payment to public school districts, as defined in 20-6-101 and 20-6-701, to implement the provisions of Article X, section 1(2), of the Montana constitution and Title 20, chapter 1, part…

(1) The state shall provide an American Indian achievement gap payment to public school districts, as defined in 20-6-101 and 20-6-701, for the purpose of closing the educational achievement gap that exists between American Indian students and non-Indian students. (2) (a) The Ame…

(1) The county commissioners of each county shall levy an annual basic county tax of 33 mills on the dollar of the taxable value of all taxable property within the county, except for property subject to a tax or fee under 61-3-321(2) or (3), 61-3-529, 61-3-537, 61-3-562, 61-3-570…

All fines and penalties collected under the provisions of this title, except those collected by a justice's court, must be paid into the elementary county equalization fund as provided by 20-9-331(2)(a)(iii). In order to implement this section and any other provision of law requi…

(1) The county commissioners of each county shall levy an annual basic county tax of 22 mills on the dollar of the taxable value of all taxable property within the county, except for property subject to a tax or fee under 61-3-321(2) or (3), 61-3-529, 61-3-537, 61-3-562, 61-3-570…

(1) The superintendent of public instruction shall calculate the apportionment of revenue available in the elementary and high school county equalization funds in accordance with the following procedure: (a) determine the percentage that the county equalization money available fo…

(1) There is a school equalization and property tax reduction account in the state special revenue fund. Contingent on appropriation by the legislature, money in the account is for distribution to school districts as the second source of funding for state equalization aid as prov…

(1) Subject to deductions made under 77-1-109, as used in this title, the term "interest and income money" means the total of the following revenue, as provided for by Article X, section 5, of the 1972 Montana constitution: (a) 95% of the interest received from the investment of …

(1) Except as provided in 20-9-516, the state board of land commissioners shall deposit the interest and income money for each fiscal year into the guarantee account, provided for in 20-9-622, by the last business day of February and June before the close of the fiscal year in wh…

(1) As used in this title, the term "state equalization aid" means revenue as required in this section for distribution to the public schools for guaranteed tax base aid, BASE aid, and state debt service assistance. (2) The superintendent of public instruction may spend throughou…

(1) The board of public education shall administer and distribute the BASE aid and state advances for county equalization in the manner and with the powers and duties provided by law. The board of public education: (a) shall adopt policies for regulating the distribution of BASE …

The superintendent of public instruction shall administer the distribution of the state and county equalization aid by: (1) establishing the annual entitlement of each district and county to state and county equalization aid, based on the data reported in the retirement, general …

(1) The superintendent of public instruction shall: (a) supply the county treasurer and the county superintendent with a monthly report of the payment of BASE aid in support of the BASE funding program of each district of the county; (b) in the manner described in 20-9-344, provi…

The apportionment of state equalization aid shall be the second source of revenue in calculating the financing of the elementary district BASE funding program and the high school district BASE funding program. In order to allow for the estimation of the amount of money to be real…

If the money available for BASE aid is not the result of a reduction in spending under 17-7-140 and is not sufficient to provide the guaranteed tax base aid required under 20-9-366 through 20-9-369 and BASE aid support determined under 20-9-347, the superintendent of public instr…

(1) The trustees of a district may propose to adopt an over-BASE budget amount for the district general fund that does not exceed the general fund budget limitations, as provided in 20-9-308. If the trustees of a district are required to submit to the electors of the district a p…

There is a levy of 40 mills imposed by the county commissioners of each county on all taxable property within the state, except property for which a tax or fee is required under 61-3-321(2) or (3), 61-3-529, 61-3-537, 61-3-562, 61-3-570, and 67-3-204. Proceeds of the levy must be…

Revenue received in support of county equalization under the provisions of 20-9-331 and 20-9-333 is to be used for county equalization aid for the public schools, as provided by law, and must be accounted for in accordance with generally accepted accounting principles.

(1) Pursuant to 20-9-141, the portion of a district's BASE budget not funded by BASE aid, fund balance reappropriated, nonlevy revenue, and, if applicable, a district levy for support of a school not approved as an isolated school under the provisions of 20-9-302 is the district'…

(1) The department of revenue and the office of public instruction shall annually collaborate and jointly assess how reappraisal affects, on a statewide basis, the portions of funding between guaranteed tax base aid and local property tax responsibilities for the general fund BAS…

Subject to adjustments pursuant to 20-9-336, as used in 20-9-366 through 20-9-371 the following definitions apply: (1) (a) "County elementary guaranteed tax base ratio" or "county high school guaranteed tax base ratio" for guaranteed tax base funding for the countywide levy for B…

(1) If the county elementary or high school guaranteed tax base ratio is less than the corresponding statewide elementary or high school guaranteed tax base ratio, the county may receive guaranteed tax base aid based on the number of mills levied for the countywide levy for BASE …

(1) The amount of guaranteed tax base aid per ANB that a county may receive in support of the retirement fund budgets of the elementary school districts in the county is the difference between the county mill value per elementary ANB and the statewide mill value per elementary AN…

(1) The superintendent of public instruction shall administer the distribution of guaranteed tax base aid by: (a) providing each school district and county superintendent, by March 1 of each year, with the preliminary statewide and county guaranteed tax base ratios and, by May 1 …

As used in this title, unless the context clearly indicates otherwise, the following definitions apply: (1) "School facility entitlement" means: (a) $300 per ANB for an elementary school district; (b) $450 per ANB for a high school district; or (c) $370 per ANB for an approved an…

(1) The state reimbursement for school facilities for a district is the percentage determined in 20-9-346(2)(b) times (1-(district mill value per ANB/facility guaranteed mill value per ANB)) times the lesser of the total school facility entitlement calculated under the provisions…

The increases in state funding of BASE aid, as defined in 20-9-306, that a school district uses to increase its previous year's adopted general fund budget by an amount in excess of the inflation calculated in compliance with 20-9-326 are for the purpose of assisting school distr…

(1) There is a school facilities fund administered by the department of administration. Pursuant to 17-5-703, a percentage of coal severance taxes received by the state must be deposited into this fund. Earnings not transferred to the school facility and technology account as pro…

(1) Beginning in fiscal year 2028, the state shall provide a future ready payment to school districts. The payment is composed of incentive amounts as described in 20-9-306 and this section. The purpose of the payment is to: (a) expand personalized career and technical education …

(1) Annually, but not later than December 1, the department of labor and industry shall adopt in rule a list of industry-recognized credentials, combinations of credentials, and work-based learning experiences, and the credit value of each. The list must: (a) be developed, in par…

(1) Beginning in school fiscal year 2027, a school district must receive an enhanced quality educator and qualified staff payment, calculated as provided in 20-9-306 and this section, if it meets the legislative goals for resource sharing as described in this section. (2) If two …

(1) The legislative fiscal analyst shall develop publicly available and interactive data tools related to school funding. The purpose of these tools is to help Montanans better understand school funding and to assist policymakers in monitoring the status of school funding. (2) Th…

(1) The school district bonding provisions of this title and all applicable laws of the state shall govern: (a) the issuance, refunding, and sale of school district bonds; (b) the levying of taxes for payment of the principal and interest on school district bonds; and (c) the red…

For the purposes of indebting an elementary district, a high school district, or a community college district by the issuance of bonds under the provisions of this title, the term "school district" means any elementary district, high school district, county high school district, …

(1) The trustees of a school district may issue and negotiate general obligation bonds, oil and natural gas revenue bonds, or impact aid bonds of the school district for the purpose of: (a) building, altering, repairing, buying, furnishing, equipping, purchasing lands for, or obt…

(1) The trustees of a school district may enter into a contract with the trustees of any school district within the county, with any school district in an adjoining county, with the governing body of another political subdivision within the county in which the school district is …

The facility constructed under 20-9-404 must be jointly owned by the school districts or other political subdivisions contributing to its construction in proportion to the contribution of each political subdivision. The sale or other disposition of a district's interest in the fa…