# Mont. Code Ann. § 20-9-308: 20-9-308 BASE budgets and general fund budget limits > Montana · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-308 ## Section - **Citation:** Mont. Code Ann. § 20-9-308 - **Heading:** 20-9-308 BASE budgets and general fund budget limits - **Jurisdiction:** Montana - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MT Code / Title 20 / Chapter 9 / Part 3 / Section 20-9-308 ## Text 20-9-308 . (Temporary) BASE budgets and general fund budget limits. (1) The trustees of a district shall adopt a general fund budget that is at least equal to the BASE budget established for the district. The trustees of a district may adopt a general fund budget up to the greater of: (a) the current year maximum general fund budget; or (b) the previous year's general fund budget plus any increase in direct state aid for the basic and per-ANB entitlements and any increases in state funding of the data-for-achievement payment under 20-9-325 and in the general fund payments in 20-9-327 through 20-9-330 . (2) (a) Except as provided in subsection (2)(b), whenever the trustees of a district propose to adopt a general fund budget that exceeds the BASE budget for the district and propose to increase the over-BASE budget levy over the highest revenue previously authorized by the electors of the district or imposed by the district in any of the previous 5 years to support the general fund budget, the trustees shall submit a proposition to the electors of the district, as provided in 20-9-353 . (b) The intent of this section is to increase the flexibility and efficiency of elected school boards without increasing school district property taxes. In furtherance of this intent and provided that budget limitations otherwise specified in law are not exceeded, the trustees of a district may increase the district's over-BASE budget levy without a vote if the board of trustees reduces nonvoted property tax levies authorized by law to be imposed by action of the trustees of the district by at least as much as the amount by which the over-BASE budget levy is increased. The ongoing authority for any nonvoted increase in the over-BASE budget levy imposed under this subsection (2)(b) must be decreased in future years to the extent that the trustees of the district impose any increase in other nonvoted property tax levies. (3) The BASE budget for the district must be financed by the following sources of revenue: (a) state equalization aid, as provided in 20-9-343 , including any guaranteed tax base aid for which the district may be eligible, as provided in 20-9-366 through 20-9-369 ; (b) county equalization aid, as provided in 20-9-331 and 20-9-333 ; (c) a district levy for support of a school not approved as an isolated school under the provisions of 20-9-302 ; (d) payments in support of special education programs under the provisions of 20-9-321 ; (e) nonlevy revenue, as provided in 20-9-141 ; and (f) a BASE budget levy on the taxable value of all property within the district. (4) The over-BASE budget amount of a district must be financed by a levy on the taxable value of all property within the district or other revenue available to the district, as provided in 20-9-141 . ## Nearby sections - [Mont. Code Ann. § 20-9-302 20-9-302 School isolation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-302.md) - [Mont. Code Ann. § 20-9-303 20-9-303 Nonisolated school BASE budget funding -- special education funds](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-303.md) - [Mont. Code Ann. § 20-9-305 20-9-305 Proration and calculation of BASE funding program for joint district](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-305.md) - [Mont. Code Ann. § 20-9-306 20-9-306 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-306.md) - [Mont. Code Ann. § 20-9-308 20-9-308 BASE budgets and general fund budget limits](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-308.md) - [Mont. Code Ann. § 20-9-309 20-9-309 Basic system of free quality public elementary and secondary schools defined -- identifying educationally relevant factors -- establishment of funding formula and budgetary structure -- legislative review](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-309.md) - [Mont. Code Ann. § 20-9-310 20-9-310 Oil and natural gas production taxes for school districts -- allocation and limits](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-310.md) - [Mont. Code Ann. § 20-9-311 20-9-311 Calculation of ANB -- 3-year averaging](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-311.md) - [Mont. Code Ann. § 20-9-313 20-9-313 Circumstances under which regular ANB may be increased](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-313.md) - [Mont. Code Ann. § 20-9-321 20-9-321 Allowable cost payment for special education](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-321.md) - [Mont. Code Ann. § 20-9-324 20-9-324 Incentives for educational entities meeting legislative goal for competitive base pay of teachers -- definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-324.md) - [Mont. Code Ann. § 20-9-325 20-9-325 Data-for-achievement payment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-325.md) - [Mont. Code Ann. § 20-9-326 20-9-326 Annual inflation-related adjustments to basic entitlements and per-ANB entitlements -- reporting](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-326.md) - [Mont. Code Ann. § 20-9-327 20-9-327 Quality educator and qualified staff payment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-327.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T20_C9_P3_S20-9-308. Check the current official text before relying on it. Not legal advice.