This bill amends provisions related to the minimum basic tax that school districts impose.
This bill:
- ensures state funding in an amount that covers the total cost of the basic school program for a school district that imposes the combined minimum basic tax rate;
- requires school districts that impose the combined minimum basic tax to remit to the state the revenue the tax generates;
- repeals provisions regarding state and local contributions toward the basic school program; and
- makes technical and conforming changes.
Recommended by: Revenue and Taxation Interim Committee

Statutes affected:
Introduced: 11-13-302, 53F-2-205, 53F-2-301, 53F-2-515, 59-2-902
Amended 2/7/2025 12:02:964: 11-13-302, 53F-2-205, 53F-2-301, 53F-2-515, 59-2-902
Amended 2/13/2025 11:02:648: 11-13-302, 53F-2-205, 53F-2-301, 53F-2-515, 59-2-902