Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 2100

as introduced - 94th Legislature (2025 - 2026) Posted on 03/10/2025 02:45pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 03/07/2025

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13
2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8
3.9
3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19

A bill for an act
relating to education finance; reducing referendum allowances; increasing local
optional revenue authority; appropriating money; amending Minnesota Statutes
2024, sections 126C.10, subdivision 2e; 126C.17, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 126C.10, subdivision 2e, is amended to read:


Subd. 2e.

Local optional revenue.

(a) Local optional revenue for a school district equals
the sum of the district's first tier local optional revenue and second tier local optional revenue.
new text begin For fiscal year 2025 and 2026, new text end a district's first tier local optional revenue equals $300 times
the adjusted pupil units of the district for that school year. new text begin For fiscal year 2027 and later, a
district's first tier local optional revenue equals $400 times the adjusted pupil units of the
district for that school year.
new text end A district's second tier local optional revenue equals $424 times
the adjusted pupil units of the district for that school year.

(b) A district's local optional levy equals the sum of the first tier local optional levy and
the second tier local optional levy.

(c) A district's first tier local optional levy equals the district's first tier local optional
revenue times the lesser of one or the ratio of the district's referendum market value per
resident pupil unit to $880,000.

(d) deleted text begin For fiscal year 2023, a district's second tier local optional levy equals the district's
second tier local optional revenue times the lesser of one or the ratio of the district's
referendum market value per resident pupil unit to $548,842. For fiscal year 2024, a district's
second tier local optional levy equals the district's second tier local optional revenue times
the lesser of one or the ratio of the district's referendum market value per resident pupil unit
to $510,000.
deleted text end For fiscal year 2025, a district's second tier local optional levy equals the
district's second tier local optional revenue times the lesser of one or the ratio of the district's
referendum market value per resident pupil unit to $626,450. For fiscal year 2026, a district's
second tier local optional levy equals the district's second tier local optional revenue times
the lesser of one or the ratio of the district's referendum market value per resident pupil unit
to $642,038. For fiscal year 2027 and later, a district's second tier local optional levy equals
the district's second tier local optional revenue times the lesser of one or the ratio of the
district's referendum market value per resident pupil unit to $671,345.

(e) The local optional levy must be spread on referendum market value. A district may
levy less than the permitted amount.

(f) A district's local optional aid equals its local optional revenue minus its local optional
levy. If a district's actual levy for first or second tier local optional revenue is less than its
maximum levy limit for that tier, its aid must be proportionately reduced.

Sec. 2.

Minnesota Statutes 2024, section 126C.17, subdivision 1, is amended to read:


Subdivision 1.

Referendum allowance.

(a) A district's initial referendum allowance for
fiscal year deleted text begin 2021deleted text end new text begin 2027new text end and later equals the result of the following calculations:

deleted text begin (1) subtract $424 from the district's allowance under Minnesota Statutes 2018, section
126C.17, subdivision 1, paragraph (a), clause (5);
deleted text end

deleted text begin (2) if the result of clause (1) is less than zero, set the allowance to zero;
deleted text end

deleted text begin (3) add to the result in clause (2) any new referendum allowance authorized between
July 1, 2013, and December 31, 2013, under Minnesota Statutes 2013, section 126C.17,
subdivision 9a;
deleted text end

deleted text begin (4) add to the result in clause (3) any additional referendum allowance per adjusted pupil
unit authorized between January 1, 2014, and June 30, 2019;
deleted text end

deleted text begin (5) subtract from the result in clause (4) any allowances expiring in fiscal year 2016,
2017, 2018, 2019, or 2020;
deleted text end

deleted text begin (6) subtract $300 from the result in clause (5); and
deleted text end

deleted text begin (7) if the result of clause (6) is less than zero, set the allowance to zero.
deleted text end

new text begin (1) subtract $100 from the district's allowance for fiscal year 2026 calculated under
Minnesota Statutes 2024, section 126C.17, subdivision 1, paragraph (a), clause (7); and
new text end

new text begin (2) if the result of clause (1) is less than zero, set the allowance to zero.
new text end

(b) A district's referendum allowance equals the sum of the district's initial referendum
allowance, plus any new referendum allowance authorized after July 1, deleted text begin 2019deleted text end new text begin 2025new text end , minus
any allowances expiring in fiscal year deleted text begin 2021deleted text end new text begin 2027new text end or later, plus any inflation adjustments
for fiscal year deleted text begin 2021deleted text end new text begin 2027new text end and later approved by the voters prior to July 1, deleted text begin 2019deleted text end new text begin 2025new text end ,
provided that the allowance may not be less than zero. For a district with more than one
allowance for fiscal year deleted text begin 2015 that expires in the same yeardeleted text end new text begin 2027new text end , the reduction under
paragraph (a), deleted text begin clausesdeleted text end new text begin clausenew text end (1) deleted text begin and (6)deleted text end , shall be made first from any allowances that do
not have an inflation adjustment approved by the voters.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2027 and later.
new text end

Sec. 3. new text begin APPROPRIATIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Department of Education. new text end

new text begin The sums indicated in this section are
appropriated from the general fund to the Department of Education for the fiscal years
designated.
new text end

new text begin Subd. 2. new text end

new text begin General education aid. new text end

new text begin (a) For general education aid under Minnesota Statutes,
section 126C.13, subdivision 4:
new text end

new text begin $
new text end
new text begin .......
new text end
new text begin .....
new text end
new text begin 2026
new text end
new text begin $
new text end
new text begin .......
new text end
new text begin .....
new text end
new text begin 2027
new text end

new text begin (b) The 2026 appropriation includes $....... for 2025 and $....... for 2026.
new text end

new text begin (c) The 2027 appropriation includes $....... for 2026 and $....... for 2027.
new text end

Minnesota Office of the Revisor of Statutes, Centennial Office Building, 3rd Floor, 658 Cedar Street, St. Paul, MN 55155