MT HB156

Replaces individual school district BASE budget levies with countywide levies to support BASE budgets of all elementary and high school districts within each county, shifting guaranteed tax base aid eligibility from the district level to the county level

Reduces required tuition payments for out-of-district student attendance from 35.3% to 20% of the tuition per-ANB amount, reflecting the new countywide levy structure

Requires county superintendents to calculate and report BASE funding revenue requirements for all districts in the county, with county commissioners setting the countywide BASE funding levies

Repeals Section 15-1-409, MCA, which allowed school districts to exclude certain property subject to tax protest from guaranteed tax base calculations

Effective July 1, 2026, with full implementation of countywide levies beginning in fiscal year 2027; superintendent of public instruction must determine the initial guaranteed tax base multiplier to maintain statewide distribution equal to fiscal year 2026 levels multiplied by 1.03