Excess-levy votes would get mailed and online notices

School district boards would publish notice before voting on an excess property-tax levy, and county officials would mail or electronically send the notice to property owners. This applies to school district excess levies under sections 10-12-43 and 10-12-43.1. The notice must state the maximum levy being considered, the amount allowed without an excess levy, the hearing details, the estimated tax increase per $100,000 of taxable value, and the planned use of the money. The school district must repay the county for printing and mailing costs, including staff time, with mailing-time costs capped at ten cents per notice. Taxpayers must have an opportunity to comment at the public hearing. The notice must be published at least 21 days before the board votes on the levy.

Governing bodies of taxing districts would publish notice before voting on an excess property-tax levy, and county officials would send the notice to property owners. This applies to excess levies under section 10-13-36; counties would send notices to property owners countywide, while other districts would cover property owners within the county’s boundaries. The notice must state the maximum levy being considered, the amount allowed without an excess levy, the hearing details, the estimated tax increase per $100,000 of taxable value, and the planned use of the money. A district other than a county must repay the county for printing and mailing costs, including staff time, with mailing-time costs capped at ten cents per notice. Taxpayers must have an opportunity to comment at the public hearing. The notice must be published at least 21 days before the governing body votes on the levy.

Registered voters could refer a school district excess-levy resolution to an election by filing a petition with the school district’s business manager. The petition process covers school district excess levies for general-fund or capital-outlay purposes under sections 10-12-43 and 10-12-43.1. The petition must be signed by at least 5% of the district’s registered voters or 2,500 registered voters, whichever is less. The ballot must state how many years the levy would apply and the total maximum taxes payable over that period. The election would follow special-election rules. The petition must be filed within 20 days after the board adopts the resolution, and the referendum must occur on or before October 1 of the year before the taxes are payable.