require an election for an excess tax levy of a school district.

Updated publication and notification requirements for excess tax levies, including specific dimensions for newspaper announcements and alternative mailing procedures for smaller opt-out amounts.

Clarified that excess tax levy elections must clearly state the number of years the levy applies and the total maximum dollar amount payable over the full term.

Changed the election deadline for excess tax levies from July 15 to October 1 of the year prior to when taxes are payable, providing more time for public consideration.

Extended excess tax levy procedures to capital outlay funds, allowing school districts to raise additional revenues for capital projects using the same opt-out and election processes as general fund levies.

Added restrictions preventing excess tax levy revenues from capital outlay funds from being transferred to the general fund, ensuring these funds remain designated for capital purposes.