Form Sfn 24754 - Maximum Levy Worksheet - For Tax Years Beginning With 2009 Page 2
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3Instructions For Maximum Levy Worksheet
For Tax Years Beginning With 2009
School District General Fund
This worksheet can be used to calculate the maximum dollars that may be levied for the general fund in a given school
district. One worksheet should be completed for the general fund of each school district.
Following are instructions for specifi c line numbers:
1, 11& 12:
Enter the dollar amount of taxes actually levied for the general fund as shown as the Final Levy on the
Maximum Levy Worksheet for each of the years shown.
13:
The “base year” is the tax year with the highest amount levied in dollars in property taxes, of the three
tax years immediately preceding.
14.
Enter the dollar amount of any temporary increased or excess levy that was in effect for the base year
but is not in effect for the current year. Start with the dollar amount of the increased or excess levy
as approved by the voters and apply any percentage increases that were added as authorized by the
legislature.
17.
The calculated mill rate for the base year is the dollars of taxes levied divided by the sum of the taxable
value of the property subject to tax plus the taxable value of exempt* property.
18.
Enter the taxable value of taxable and exempt* property that was existing in the based year but is no
longer existing in the taxing district in the current year. Examples of reasons why the property no
longer exists in the taxing district include the following: destruction of property, demolition, removal of
structures or improvements, loss by annexation to another district. Do not include any change in value
caused by reassessment, change in classifi cation, change in value made by any board of equalization, or
loss in value caused by taxable property becoming exempt*.
20.
Enter the taxable value of taxable and exempt* property that has been added to the taxing district
since the base year. Examples of property added include: new construction and property added by
annexation. Do not include any changes in value caused by reassessment, change in classifi cation,
change in value made by any board of equalization, or increase in value caused by exempt* property
becoming taxable.
22.
Enter any increased, additional, or excess mill levy authorized by the legislature or the voters that was
not in effect in the base year.
24.
Enter the amount by which the Mill Levy Reduction Grant for the budget year exceeds the amount of
the base year Mill Levy Reduction Grant. For 2009, this is the total amount of the 2009 Mill Levy
Reduction Grant. The base year Mill Levy Reduction Grant cannot exceed the budget year Mill Levy
Reduction Grant.
27.
The Mill Levy Reduction Grant received for the budget year must be deducted from the general fund
property tax levy before the Certifi ed General Fund Levy is entered.
Exempt* property means property exempted from taxation as new or expanding businesses under North
Dakota Century Code ch. 40-57.1; improvements to property under N.D.C.C. ch. 57-02.2; or buildings
belonging to institutions of public charity (subsection 8), new single-family residential or townhouse or
condominium property (subsection 35), property used for early childhood services (subsection 36), or
pollution abatement improvements (subsection 37) under N.D.C.C. § 57-02-08.
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