Budget Timeline

Montana Code Annotated (MCA) outlines the deadlines specified in this timeline, and each reference to statute is hyperlinked in the table below. Per the General Provisions in §1-1-307, MCA, whenever a deadline (act) is appointed by law or contract to be performed upon a particular day, which day falls upon a holiday or a Saturday, such act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed.

Current Law

Description

MCA Statute(s)

June 30

Close of the fiscal year.

20-1-301

Between July 1 and August 10 of each year

District clerk publishes one notice of date, time and place of budget meeting.

20-9-115

By the third (3rd) Friday in July

OPI allocates annual statutory appropriation for technology fund.

20-9-534(2)

By July 20

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.

20-9-121(1), (2), (3)
20-9-604(5)

By the first (1st) Monday of August

Department of Revenue delivers taxable valuation information to county superintendent.

20-9-122

Not later than
August 15

Trustees report annual financial activities of each fund maintained by the district to the county superintendent.

20-9-213(6)

Not later than
August 15

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.

20-9-213(6)

August 15
(OPI form FP-8a due date)

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.

20-9-151(2)

Before the second (2nd) Monday of August

County superintendent computes revenue available to finance the transportation budget.

20-10-144

On or before
August 20

Trustees meet to consider all budget information and any attachments required by law.

20-9-131(1)

Not later than
August 25 and before the computation of the general fund net levy requirement by the county superintendent.

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.


20-9-131(2)

20-9-151(1)

Within 3 days after final approval

Upon final approval, trustees deliver adopted budget, including amounts to be raised by tax levies, to the county superintendent.

20-9-131(3)

On or before
August 25
(OPI form FP-8b due date)

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.

20-9-151(2)

By the later of the first (1st) Tuesday in September or within 30 calendar days after receiving certified taxable values.

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



  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)

By the later of the first (1st) Tuesday in September or within 30 calendar days after receiving certified taxable values.

County superintendent places the final adopted school budgets before the county commissioners.

20-9-142

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.

County commissioners shall fix tax levies.

20-9-152

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.

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.

20-9-152(1)

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.

County commissioners levy community college mills.

20-15-313

On or before
September 15

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.

20-3-209


20-9-134(1)

On or before 
September 15

After final budget is adopted by trustees, the county superintendent completes all remaining portions of the budget forms and sends final budget to OPI.

20-9-501(11)
20-10-146(4)

On or before 
September 15

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).

20-3-205(1)(l)

By the second (2nd) Monday in September
or within 30 calendar days after receiving certified taxable values.

County clerk and recorder reports mill levies to Dept. of Revenue

15-10-305(1)

By the second (2nd) Monday in October

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.

15-10-305(2)

Within 10 days after the receipt of the property tax record.

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

15-16-101