Interim Revenue Committee reviews levy and bond election data, hears concerns about SB 204

Shelly Turner, executive director of the Montana Association of School Business Officials, told the Interim Committee on Revenue that MASBO does not keep a centralized historical database of voted levies and bonds and urged caution before asking districts to reconstruct 10 years of records.

"MASBO historically does not maintain centralized election specific levy and bond data," Turner said, describing a fragmented system in which "districts may administer elections in‑house, partner with counties, or fully transfer elections to the county election administrator," and noting high turnover in school business offices. She warned that retrospective collection "in some cases, the information may not be recoverable with confidence."

Megan Moore, the committee's data analyst, summarized results from a county survey covering 2015–2025. Moore said 36 counties responded and that the survey captured election type, ballot language when available, votes, and, where reported, dollar amounts and duration. "There are more levies than bonds," Moore said, and levies tended to appear more often in even‑year federal or statewide elections. She also flagged incomplete data: "I don't have every data point for every levy or bond," she told members, and offered to share the underlying spreadsheet with legislators.

The committee reviewed the posture of Senate Bill 204, a 2025 proposal that did not pass. Moore said the bill "would have limited mill levies to 10 years without voter reapproval" while creating exceptions for school levies and certain public‑safety levies and setting a phase‑out/reapproval schedule with an effective date of Jan. 1, 2026.

Public commenters urged care before adopting broad limits. Kelly Lynch of the Montana League of Cities and Towns said municipalities rarely use standalone special elections because of cost and opposed raising turnout requirements that could allow opponents to defeat levies by abstention. Carter Marsh of the Montana Professional Firefighters said forcing repeated reapproval could shift revenue expectations onto fire levies and leave public safety underfunded. Bob Storey of the Montana Taxpayers Association said exemptions and the statutory patchwork make a one‑size‑fits‑all law difficult to draft.

Committee members discussed tradeoffs: Senator Fern and others emphasized the risks to school budgets and long‑term staffing and contracts if levies that fund operations or staffing expire; Senator Beard cited voter confusion about turnout and urged clearer public education. Several members and stakeholders urged that any retrospective data request be narrowly scoped, provide time and clear parameters, and account for administrative capacity in small counties.

The committee did not adopt a final legislative position on SB 204 at the meeting. Members asked Moore to (1) provide the underlying county spreadsheet and (2) bring revised draft language and a DOR‑hosted median‑value calculator for PD 5 (ballot impact language) to a future meeting.

The committee adjourned for lunch and reconvened for Department of Revenue monitoring and other agenda items.