ISD 728 board briefed on levy timeline; officials recommend certifying preliminary levy at maximum

District finance staff presented a detailed overview of the school district levy process at the Sept. 8 ISD 728 board meeting and recommended certifying the preliminary levy at the maximum amount allowed under state law at the September meeting, with a final levy to be certified in December.

Executive Director John Regan walked the board through how state law, enrollment, property wealth and voter-approved referendums interact to determine a district's levy. "The levy is the annual cycle to determine how much local property tax our school district can receive. It's a collaborative effort between our school district, the state, and the county," Regan said. He identified student enrollment as the primary driver of levy calculations and noted Sherburne County as the district's primary county for administration.

Regan explained the timing: the district certifies a proposed levy in September, holds a Truth in Taxation public hearing in late November or early December (the district scheduled its hearing for Dec. 8), and then certifies a final levy in December. He recommended certification at the maximum authorized amount this September to allow administrative adjustments before the December final certification. "The reason you're doing it to the maximum is [it] allows for adjustments to be made before we get to that final levy," Regan said.

Why it matters: Certifying at the maximum preserves state aid and gives the district flexibility to adjust the final figure in December, Regan said. Board members asked clarifying questions about whether the district could increase the levy after certification (it cannot) and whether the numbers available in September are final (the numbers are available but subject to reconciliation). The transcript records no formal board motion to finalize the levy at the meeting; administration requested direction to proceed with a preliminary certification at the maximum amount.