Current Law
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Description
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MCA Statute(s)
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June 30
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Close of the fiscal year.
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20-1-301
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Between July 1 and August 10 of each year
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District clerk publishes one notice of date, time and place of budget meeting.
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20-9-115
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By the third (3rd) Friday in July
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OPI allocates annual statutory appropriation for technology fund.
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20-9-534(2)
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By July 20
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County treasurer provides bond, endowment fund and cash balances information for school trustees’ financial summary (TFS) and cash balances for county school funds supported by countywide levies.
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20-9-121(1), (2), (3)
20-9-604(5)
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By the first (1st) Monday of August
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Department of Revenue delivers taxable valuation information to county superintendent.
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20-9-122
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Not later than
August 15
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Trustees report annual financial activities of each fund maintained by the district to the county superintendent.
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20-9-213(6)
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Not later than
August 15
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Annual fiscal reports for joint school districts must be submitted to the county superintendent of each county in which part of the joint district is situated.
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20-9-213(6)
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August 15
(OPI form FP-8a due date)
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Located and non-located counties exchange information between August 10 and August 15 in order to determine what percentage of the joint district their county supports.
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20-9-151(2)
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Before the second (2nd) Monday of August
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County superintendent computes revenue available to finance the transportation budget.
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20-10-144
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On or before
August 20
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Trustees meet to consider all budget information and any attachments required by law.
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20-9-131(1)
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Not later than
August 25 and before the computation of the general fund net levy requirement by the county superintendent.
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Trustees adopt final budget.
Trustees of a joint district shall adopt a budget according to school budgeting laws and send a copy to the county superintendent of each county in which a part of the joint district is located.
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20-9-131(2)
20-9-151(1)
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Within 3 days after final approval
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Upon final approval, trustees deliver adopted budget, including amounts to be raised by tax levies, to the county superintendent.
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20-9-131(3)
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On or before
August 25
(OPI form FP-8b due date)
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County superintendent in located county prepares and signs a joint statement of the required levies for joint districts (OPI form FP-8) and submits to county superintendent in non-located county.
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20-9-151(2)
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By the later of the first (1st) Tuesday in September or within 30 calendar days after receiving certified taxable values.
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County superintendent reports levy requirements to the county commissioners
1. General Fund
2. Bus Depreciation Fund
3. Debt Service Fund
4. Building Reserve Fund
5. Non-Operating Fund
6. Technology Fund
7. Adult Education Fund
8. Transportation Fund
9. County Retirement Fund (county-wide levy)
10. County Transportation Fund (county-wide levy)
11. Levies for Joint Districts
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1. 20-9-141(3)
2. 20-10-147(2)
3. 20-9-439(2)
4. 20-9-503(1)
5. 20-9-506(3)
6. 20-9-533(4)
7. 20-7-705(5)
8. 20-10-144(5)
9. 20-9-501(5)(b)
10. 20-10-146(3)
11. 20-9-151(3)
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By the later of the first (1st) Tuesday in September or within 30 calendar days after receiving certified taxable values.
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County superintendent places the final adopted school budgets before the county commissioners.
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20-9-142
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By the later of the first (1st) Thursday after the first (1st)Tuesday in September or within 30 calendar days after receiving certified taxable values.
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County commissioners shall fix tax levies.
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20-9-152
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By the later of the first (1st) Thursday after the first (1st)Tuesday in September or within 30 calendar days after receiving certified taxable values.
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County commissioners of each county in which a part of a joint district is located shall fix and levy taxes on that portion of the joint district located in each board’s county.
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20-9-152(1)
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By the later of the first (1st) Thursday after the first (1st)Tuesday in September or within 30 calendar days after receiving certified taxable values.
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County commissioners levy community college mills.
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20-15-313
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On or before
September 15
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County superintendent submits annual reports to OPI: (1) final budget for each district; (2) revenue amounts and levy requirement for county transportation and county retirement funds; (3) financial activities of each district of the county (TFS); and (4) other, as requested by OPI.
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20-3-209
20-9-134(1)
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On or before
September 15
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After final budget is adopted by trustees, the county superintendent completes all remaining portions of the budget forms and sends final budget to OPI.
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20-9-501(11)
20-10-146(4)
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On or before
September 15
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County superintendent submits a report of the revenues amounts used to establish the levy requirements for county school funds supporting elementary and high school transportation and retirement obligations to OPI. (OPI form FP-10).
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20-3-205(1)(l)
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By the second (2nd) Monday in September
or within 30 calendar days after receiving certified taxable values.
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County clerk and recorder reports mill levies to Dept. of Revenue
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15-10-305(1)
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By the second (2nd) Monday in October
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Department of Revenue completes the computation of taxes, fees and assessments to be levied against the property and notifies the county clerk and recorder and county treasurer.
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15-10-305(2)
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Within 10 days after the receipt of the property tax record.
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County treasurer sends each taxpayer a written notice of taxes and assessments due for the current year.
- One-half of all taxes levied and assessed is due on November 30 or within 30 days after the notice is postmarked.
- One-half of the taxes levied and assessed is due on May 31
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15-16-101
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