revise property tax levies for school districts and to revise the state aid to general and special education formulas.
What changed between versions
The tax year referenced in the property tax levy section was changed from 2026 to 2027, aligning the bill with the current fiscal year.
Maximum property tax mill levies were updated: general fund levy is now $4.867 per thousand dollars of taxable valuation (was $5.421867), agricultural property is $1.051 (was $1.1255), and owner-occupied single-family dwellings is $0.669 (was $2.051866).
A new requirement was added stating that if a district imposed an excess levy pursuant to § 10-12-43, the three mill levies must maintain the same proportion to each other as the maximum levies for taxes payable in 2026.
The enrolled version includes standard formatting changes such as removing the 'hoghoused' disclaimer and updating the bill status from 'JOINT APPROPRIATIONS ENGROSSED' to 'ENROLLED'.