MN SF2391

Allows school districts with more than two high schools that qualify for secondary sparsity revenue to levy up to $650 per adjusted pupil unit annually for building leases, exceeding the standard $212 limit.

Creates a new paragraph (j) establishing the secondary sparsity lease levy authority effective for taxes payable in 2024 and later.

Requires Independent School District No. 2142 in St. Louis County to adopt a written resolution specifying that lease levy proceeds exceeding $212 per pupil unit must support projects at Cherry and South Ridge Schools.

Maintains existing lease levy provisions including restrictions on newly constructed buildings, requirements for commissioner approval, and prohibitions on using proceeds for maintenance services.

Effective for taxes payable in 2024 and later, with the sparsity-based increased levy authority applying to geographically isolated districts facing enrollment and facility challenges.