MN HF3790

Restores authority for independent and special school districts to make capital expenditure levies for leasing space specifically for high school graduation ceremonies

Amends Minnesota Statutes section 126C.40, subdivision 1, adding "for high school graduation ceremonies" to the list of approved purposes alongside instructional purposes, storage, and furniture repair

Requires the Department of Education to approve lease levy costs for 2025-2026 graduation ceremony facilities (taxes payable in 2027), even if the lease was submitted after the graduation ceremony occurred

Maintains existing levy caps of $212 times adjusted pupil units per district annually, with projects over $500,000 (or $2,000,000 for districts without capital loans) subject to review and comment

Effective the day following final enactment