revise property tax levies for school districts and to revise the state aid to general and special education formulas.
What changed between versions
Maximum general fund tax levy increased to $21.10 per thousand dollars of taxable valuation for taxes payable in 2026 and beyond.
Maximum tax levy on agricultural property set at $12.50 per thousand dollars of taxable valuation.
Maximum tax levy for owner-occupied single-family dwellings set at $51.80 per thousand dollars of taxable valuation.
Fall enrollment calculation now includes a 10% adjustment for students participating in high school interscholastic activities while receiving alternative instruction.
Nonresident students in state custody attending public schools may now be included in the receiving district's fall enrollment count.
School districts must maintain proportional levy relationships between general, agricultural, and owner-occupied property levies when levies are below maximums.