Rule 10.23.102 - FUNDING THE BASE BUDGET LEVY(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; (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; (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.Mont. Admin. r. 10.23.102
NEW, 1990 MAR p. 723, Eff. 3/16/90; AMD, 1992 MAR p. 224, Eff. 2/14/92; AMD, 1994 MAR p. 1824, Eff. 7/8/94; AMD, 1996 MAR p. 2168, Eff. 8/9/96; AMD, 2000 MAR p. 632, Eff. 2/25/00; AMD, 2002 MAR p. 1740, Eff. 6/28/02; AMD, 2004 MAR p. 1613, Eff. 7/23/04; AMD, 2006 MAR p. 3070, Eff. 12/22/06; AMD, 2016 MAR p. 880, Eff. 5/21/2016AUTH: 20-9-102, MCA;IMP: 20-5-321, 20-5-322, 20-5-323, 20-5-324, 20-9-141, 20-9-308, MCA