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Trustees hear that House Bill 4846 could bring roughly $664,000 to the district for FY27
Summary
Superintendent told trustees the district expects approximately $664,000 from Ennis in fiscal year 2027 under House Bill 4846; trustees and the business manager discussed the reconciliation formula and how mill rates and student counts affect funding levels.
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The Big Sky School District's superintendent told trustees the district expects about $664,000 from Ennis in fiscal year 2027 under a reconciliation tied to House Bill 4846, and staff explained the formula and timing that produce that estimate.
"We're anticipating 664,000, from Ennis in fiscal year 27," the Superintendent said, adding that the reconciliation calculation uses two ratios: the district's taxable value relative to other districts and a proportion based on student counts. The district business manager (Courtney) explained the math: "The reconciliation is based on two ratios... the taxable value of Big Sky School District to any school district, and then a proportion of the number of kids in relation to what we have and what they have in full enrollment."
Trustees pressed for clarification about how the payment gets computed and how it flows to district funds. Staff said these reconciliation dollars are non-general-fund (flexible) dollars that the district can use for multiple purposes. Officials discussed timing: half the payment is expected on Dec. 1 and half on June 1 for the relevant fiscal year. The Superintendent also noted the figure depends on prior-year taxable value and headcount formulas, and that enrollment and mill rates can make next year's amount materially lower.
Meeting figures: Trustees discussed that the current estimate is driven by 17 out-of-district students tied to the Ennis taxable value; the Superintendent said the district expects roughly $480,000 this year from the same payment schedule and noted an annualized figure that staff described as near $640,000 in some calculations. Administration projected that the amount could drop to roughly $310,000—$330,000 if out-of-district pupil counts decline (the Superintendent estimated 12 such students next year).
The board did not take a formal vote on the reconciliation petition at this meeting beyond receiving the report; trustees asked staff to continue monitoring enrollment and mill-rate sensitivity and to return with finalized budget impacts for upcoming budget work.
Next steps: business manager to incorporate the reconciliation estimate into year-end budget projections and report updates to the board.

