On the May 6, 2025 Mail-In Ballot
This page is to provide you with more detailed information regarding the general fund levy, reasons for the levy, how the general fund is funded, how tax impacts are determined, and other specific funds and their purposes.
WHAT IS THE SCHOOL GENERAL FUND?
The general fund is the school’s largest fund, primarily used to pay for the basic expenses of operating a school district, including, but not limited to:
- Teacher salaries and benefits
- School safety
- School supplies
- CurriculumTechnology
- Student activities
- Utilities
- Maintenance costs
The revenue generated from the levy would be used to fund the programs and services that the state and other sources don’t fully fund.
UNDERSTANDING SCHOOL BUDGETS
Each budget has its own specific purpose and spending limits. We have a beautiful campus; it is important to understand the school was built with funds through a school bond that were specifically approved for that purpose. Our buses are all paid for out of a bus depreciation fund, not the general fund. Another example would be the bus barn facility that the district is pursuing on the 40 acres near the hospital. The general fund would NOT be used to fund this project, but rather the transportation fund and other appropriate school funds. Additional funds with specific purposes include the transportation fund, adult education fund, and the retirement fund, to name a few. Money from those funds cannot be used for general fund expenditures. For example, we cannot use the transportation fund for funding additional teachers, purchasing curriculum, and purchasing technology.
HOW IS THE GENERAL FUND BUDGET DETERMINED FOR SCHOOLS?
The general fund budget for each school district is specific to the school’s enrollment which is used in the state formula to determine the school’s budget. The need for a levy was discussed in length at the January 14th school meeting.
HOW WOULD THE DISTRICT USE THE GENERAL FUND LEVY?
Funding Teachers
A significant reason for pursuing a general fund levy would be for staffing in the middle school, as well as intervention services for students who are below grade level in their academics. With the levy, the district would be able to hire two additional teachers. More staff would mean smaller class sizes and more individual attention to students. Large class loads can easily contribute to decreased student engagement, which can lead to behavioral issues and lower student achievement, as well as teacher burnout.
Update Curriculum
Another important reason for the levy would be to enhance our educational programs with an updated curriculum, such as an elementary reading curriculum. We would update the curriculum to give our staff and students one that is current and better aligns with the state standards.
Modernize Technology
Pursuing a levy would allow the district to update our technology, and replace outdated and obsolete software and devices. By updating these devices, it would give our staff and students technology that is current and more efficient.
GENERAL FUND LEVY AMOUNT
Levy amounts must be approved for the ballot at the March school board meeting. While the inflationary increases in HB15 and the STARS ACT funding of the double quality educator payment are still in legislation, there is great optimism that the funding bills will be signed into law, which will increase our budgets. The general fund levy amounts are estimated based on the Office of Public Instruction (OPI) general fund worksheet, which accounts for HB15 and the STARS Act. The following amounts were approved to be on the ballot and could be lower when we receive the official budgets from OPI:
| High School District |
$156,572.09 |
| Elementary School Distict (Includes the Middle School) |
$233,105.54 |
TAXABLE VALUATION
Every school district has a taxable valuation and it differs from year to year. The Department of Revenue assesses properties within the district and estimates the market value of all real estate that is subject to property taxes. Schools receive their taxable value typically the first week in August. The taxable value plays an important role in the mills required to operate the school.
Levy Mills = Proposed Levy Amount / School’s Mill Value
School’s Taxable Value = Market Value x MT Tax Rate (1.35%)
School’s Mill Value = School’s Taxable Value x 0.001
|
Proposed Levy Amt |
Mill Value |
Mills |
| HS District |
$156,572.09 |
$28,269.28 |
5.54 |
| ES/MS District |
$233,105.54 |
$29,743.02 |
7.84 |
Determining Your Tax Impact
Annual Tax Impact = Home’s Mill Value x School’s Mill Value
Home’s Taxable Value = Home’s Market Value x Tax Rate (1.35%)
Home’s Mill Value = Home’s Taxable Value x 0.001
| Home's Market Value |
Home's Taxable Value |
Home's Mill Value |
AnnualTax Impact |
| HS District |
ES/MS District |
| $100K |
$1350 |
1.35 |
$7.48 |
$10.58 |
| $300K |
$4050 |
4.05 |
$22.43 |
$31.74 |
| $600K |
$5100 |
8.10 |
$44.86 |
$63.48 |
FREQUENTLY ASKED QUESTIONS
Q: When does a school receive their General Fund budgets from the Montana Office of Public Instruction?
A: Schools receive their budgets for the following year by March 1st after the student count dates. However, during legislative years, those budgets could be adjusted and distributed later due to pending legislation.
Q: Is there a minimum budget that Trustees must adopt?
A: Yes. Schools are required by law to adopt the minimum budget, or the BASE, which is 80% of the MAX budget.
Q: What funding sources make up the General Fund BASE budget?
A: The primary funding sources are property taxes (local permissive mills), guaranteed tax base, and a variety of state funding sources.
Q: What is the General Fund MAX Budget?
A: The MAX budget is the most the district can adopt per the law. To fund the MAX budget, districts rely mostly on prior voted levies as well as current voted levies.
Q: Does the Columbus School District operate at the MAX budget?
A: No. The Columbus school district operates between the BASE and the MAX budget called the OVERBASE. Currently, both the elementary and high school districts are operating at 94% of the MAX budget.
Q: For the 2024-2025 school year, how much levy revenue would be needed to operate at the MAX budgets?
A: The elementary school district would require $238,866 and the high school $150,920.
Q: When asking for a levy, does the school district have to request the entire amount to get to the MAX budget?
A: No, the amount can be lower and is determined by the Trustees.
Q: When is the regular school election and how does a person vote?
A: The regular school election is Tuesday, May 6, 2025. The election is a mail ballot ONLY so ballots will be mailed to each registered voter residing in the school district in April.
Q: Will there be any other school elections this spring besides the General Fund Levy election?
A: Yes. There are two 3-year Trustee positions available and one 1-year Trustee positions available.
WANT MORE INFORMATION?
join us for one of the upcoming information presentations where we discuss the general fund levy. Snacks and refreshments will be provided.
*A quorum of trustees may be present.
