CHAPTER 57-64MILL LEVY REDUCTION ALLOCATIONS AND GRANTS57-64-01. Definitions. For purposes of this chapter:1."Combined education mill rate" means the combined number of mills levied by a school district for the general fund, high school tuition, and high school transportation.2."Qualifying school district" means a school district that meets the conditions and requirements of this chapter to receive a mill levy reduction grant.3."Weighted student unit" means weighted student unit as determined for the school district under chapter 15.1-27.57-64-02. Mill levy reduction allocation and grant. Each qualifying school district inthe state is entitled to a mill levy reduction allocation and grant as provided in this chapter, subject to legislative appropriation to the superintendent of public instruction.1.The mill levy reduction allocation rate for each qualifying school district is equal to the payments to the school district based on the per student payment rate as determined for the school year under chapter 15.1-27.2.The grant to a qualifying school district may not exceed the smallest of:a.The allocation determined under subsection 1;b.The taxable valuation of property in the school district in the previous taxable year times the number of mills determined by subtracting one hundred mills from the combined education mill rate of the school district for taxable year 2008; orc.The taxable valuation of property in the school district in the previous taxable year times seventy-five mills.3.The grant to a qualifying school district may not be less than the grant to that school district in the preceding school year.4.The superintendent of public instruction shall report to each qualifying school district by July fifteenth of each year the mill levy reduction grant in dollars available to that school district during the upcoming school year.5.By December first, January first, February first, and March first of each school year, the superintendent of public instruction shall forward to each qualifying school district installments equal to twenty-five percent of the total mill levy reduction grant the district is eligible to receive during that school year.6.Allocations to a school district under this chapter are not considered per student payments or state aid for purposes of chapter 15.1-27.7.For all purposes under law relating to allocation of funds among political subdivisions based on property tax levies, property taxes levied by a school district are the amount that would have been levied without the mill reduction grant provided to the school district under this chapter.57-64-03. School district levy compliance.Page No. 11.To be eligible to receive a grant under this chapter, a qualifying school district must establish a spending level that does not result in a general fund mill rate exceeding one hundred ten mills. The certificate of levy form filed with the county auditor by a qualifying school district must reflect the revenue to be received by the school district under this chapter and that the general fund mill rate for the school district will not exceed one hundred ten mills unless:a.The district has approval of a majority of the electors of the school district for a higher levy;b.The higher levy is the result of a school district reorganization in compliance with chapter 15.1-12; orc.The higher levy does not produce an amount in dollars exceeding the amount allowed under section 57-15-01.1 for taxable year 2008 reduced by the amount of the school district's mill levy reduction grant under section 57-64-02 for the budget year.2.The authority under subdivision b of subsection 1 for a school district to levy a general fund mill rate exceeding one hundred ten mills applies for not more than ten taxable years after taxable year 2008 unless a majority of the electors of the school district approve an extension of that authority. Approval by electors of extension of levy authority under subdivision a or b of subsection 1 is effective for not more than ten taxable years at a time. A ballot measure for approval by electors of extension of levy authority under subdivision a or b of subsection 1 is subject to the following:a.The ballot measure must specify the number of mills for the general fund mill rate for which approval is sought.b.If a ballot measure for approval of authority to levy a specific number of mills is not approved by a majority of the electors of the school district voting on the question, the school district general fund levy limitation for subsequent years is subject to the limitations under section 57-15-01.1 or 57-15-14.57-64-04. Levy reduction priority. In setting mill rates for qualified school districts, thecounty auditor shall apply funds allocated to a school district under this chapter for mill levy reduction first to reduce the number of mills levied for general fund purposes and, if allocation funds remain after the general fund mill rate is reduced to zero, the balance must be applied to reduce the high school tuition levy and then to reduce the high school transportation levy of the qualified school district.57-64-05. Property tax relief sustainability fund. The property tax relief sustainabilityfund is a special fund in the state treasury. Moneys in the fund may be spent, pursuant to legislative appropriations, for property tax relief programs.Page No. 2Document Outlinechapter 57-64 mill levy reduction allocations and grants
CHAPTER 57-64MILL LEVY REDUCTION ALLOCATIONS AND GRANTS57-64-01. Definitions. For purposes of this chapter:1."Combined education mill rate" means the combined number of mills levied by a school district for the general fund, high school tuition, and high school transportation.2."Qualifying school district" means a school district that meets the conditions and requirements of this chapter to receive a mill levy reduction grant.3."Weighted student unit" means weighted student unit as determined for the school district under chapter 15.1-27.57-64-02. Mill levy reduction allocation and grant. Each qualifying school district inthe state is entitled to a mill levy reduction allocation and grant as provided in this chapter, subject to legislative appropriation to the superintendent of public instruction.1.The mill levy reduction allocation rate for each qualifying school district is equal to the payments to the school district based on the per student payment rate as determined for the school year under chapter 15.1-27.2.The grant to a qualifying school district may not exceed the smallest of:a.The allocation determined under subsection 1;b.The taxable valuation of property in the school district in the previous taxable year times the number of mills determined by subtracting one hundred mills from the combined education mill rate of the school district for taxable year 2008; orc.The taxable valuation of property in the school district in the previous taxable year times seventy-five mills.3.The grant to a qualifying school district may not be less than the grant to that school district in the preceding school year.4.The superintendent of public instruction shall report to each qualifying school district by July fifteenth of each year the mill levy reduction grant in dollars available to that school district during the upcoming school year.5.By December first, January first, February first, and March first of each school year, the superintendent of public instruction shall forward to each qualifying school district installments equal to twenty-five percent of the total mill levy reduction grant the district is eligible to receive during that school year.6.Allocations to a school district under this chapter are not considered per student payments or state aid for purposes of chapter 15.1-27.7.For all purposes under law relating to allocation of funds among political subdivisions based on property tax levies, property taxes levied by a school district are the amount that would have been levied without the mill reduction grant provided to the school district under this chapter.57-64-03. School district levy compliance.Page No. 11.To be eligible to receive a grant under this chapter, a qualifying school district must establish a spending level that does not result in a general fund mill rate exceeding one hundred ten mills. The certificate of levy form filed with the county auditor by a qualifying school district must reflect the revenue to be received by the school district under this chapter and that the general fund mill rate for the school district will not exceed one hundred ten mills unless:a.The district has approval of a majority of the electors of the school district for a higher levy;b.The higher levy is the result of a school district reorganization in compliance with chapter 15.1-12; orc.The higher levy does not produce an amount in dollars exceeding the amount allowed under section 57-15-01.1 for taxable year 2008 reduced by the amount of the school district's mill levy reduction grant under section 57-64-02 for the budget year.2.The authority under subdivision b of subsection 1 for a school district to levy a general fund mill rate exceeding one hundred ten mills applies for not more than ten taxable years after taxable year 2008 unless a majority of the electors of the school district approve an extension of that authority. Approval by electors of extension of levy authority under subdivision a or b of subsection 1 is effective for not more than ten taxable years at a time. A ballot measure for approval by electors of extension of levy authority under subdivision a or b of subsection 1 is subject to the following:a.The ballot measure must specify the number of mills for the general fund mill rate for which approval is sought.b.If a ballot measure for approval of authority to levy a specific number of mills is not approved by a majority of the electors of the school district voting on the question, the school district general fund levy limitation for subsequent years is subject to the limitations under section 57-15-01.1 or 57-15-14.57-64-04. Levy reduction priority. In setting mill rates for qualified school districts, thecounty auditor shall apply funds allocated to a school district under this chapter for mill levy reduction first to reduce the number of mills levied for general fund purposes and, if allocation funds remain after the general fund mill rate is reduced to zero, the balance must be applied to reduce the high school tuition levy and then to reduce the high school transportation levy of the qualified school district.57-64-05. Property tax relief sustainability fund. The property tax relief sustainabilityfund is a special fund in the state treasury. Moneys in the fund may be spent, pursuant to legislative appropriations, for property tax relief programs.Page No. 2Document Outlinechapter 57-64 mill levy reduction allocations and grants
CHAPTER 57-64MILL LEVY REDUCTION ALLOCATIONS AND GRANTS57-64-01. Definitions. For purposes of this chapter:1."Combined education mill rate" means the combined number of mills levied by a school district for the general fund, high school tuition, and high school transportation.2."Qualifying school district" means a school district that meets the conditions and requirements of this chapter to receive a mill levy reduction grant.3."Weighted student unit" means weighted student unit as determined for the school district under chapter 15.1-27.57-64-02. Mill levy reduction allocation and grant. Each qualifying school district inthe state is entitled to a mill levy reduction allocation and grant as provided in this chapter, subject to legislative appropriation to the superintendent of public instruction.1.The mill levy reduction allocation rate for each qualifying school district is equal to the payments to the school district based on the per student payment rate as determined for the school year under chapter 15.1-27.2.The grant to a qualifying school district may not exceed the smallest of:a.The allocation determined under subsection 1;b.The taxable valuation of property in the school district in the previous taxable year times the number of mills determined by subtracting one hundred mills from the combined education mill rate of the school district for taxable year 2008; orc.The taxable valuation of property in the school district in the previous taxable year times seventy-five mills.3.The grant to a qualifying school district may not be less than the grant to that school district in the preceding school year.4.The superintendent of public instruction shall report to each qualifying school district by July fifteenth of each year the mill levy reduction grant in dollars available to that school district during the upcoming school year.5.By December first, January first, February first, and March first of each school year, the superintendent of public instruction shall forward to each qualifying school district installments equal to twenty-five percent of the total mill levy reduction grant the district is eligible to receive during that school year.6.Allocations to a school district under this chapter are not considered per student payments or state aid for purposes of chapter 15.1-27.7.For all purposes under law relating to allocation of funds among political subdivisions based on property tax levies, property taxes levied by a school district are the amount that would have been levied without the mill reduction grant provided to the school district under this chapter.57-64-03. School district levy compliance.Page No. 11.To be eligible to receive a grant under this chapter, a qualifying school district must establish a spending level that does not result in a general fund mill rate exceeding one hundred ten mills. The certificate of levy form filed with the county auditor by a qualifying school district must reflect the revenue to be received by the school district under this chapter and that the general fund mill rate for the school district will not exceed one hundred ten mills unless:a.The district has approval of a majority of the electors of the school district for a higher levy;b.The higher levy is the result of a school district reorganization in compliance with chapter 15.1-12; orc.The higher levy does not produce an amount in dollars exceeding the amount allowed under section 57-15-01.1 for taxable year 2008 reduced by the amount of the school district's mill levy reduction grant under section 57-64-02 for the budget year.2.The authority under subdivision b of subsection 1 for a school district to levy a general fund mill rate exceeding one hundred ten mills applies for not more than ten taxable years after taxable year 2008 unless a majority of the electors of the school district approve an extension of that authority. Approval by electors of extension of levy authority under subdivision a or b of subsection 1 is effective for not more than ten taxable years at a time. A ballot measure for approval by electors of extension of levy authority under subdivision a or b of subsection 1 is subject to the following:a.The ballot measure must specify the number of mills for the general fund mill rate for which approval is sought.b.If a ballot measure for approval of authority to levy a specific number of mills is not approved by a majority of the electors of the school district voting on the question, the school district general fund levy limitation for subsequent years is subject to the limitations under section 57-15-01.1 or 57-15-14.57-64-04. Levy reduction priority. In setting mill rates for qualified school districts, thecounty auditor shall apply funds allocated to a school district under this chapter for mill levy reduction first to reduce the number of mills levied for general fund purposes and, if allocation funds remain after the general fund mill rate is reduced to zero, the balance must be applied to reduce the high school tuition levy and then to reduce the high school transportation levy of the qualified school district.57-64-05. Property tax relief sustainability fund. The property tax relief sustainabilityfund is a special fund in the state treasury. Moneys in the fund may be spent, pursuant to legislative appropriations, for property tax relief programs.Page No. 2Document Outlinechapter 57-64 mill levy reduction allocations and grants