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Tax levy set above the revenue neutral rate; LOB petition window open

Financial
Excerpt from Macksville USD 351 Board of Education Minutes - September 14, 2026 for Tax levy set above the revenue neutral rate; LOB…
Official source excerpt: Macksville USD 351 Board of Education Minutes - September 14, 2026; editorial caption by Our School Board · source-evidence

What happened

On September 14, 2026 the board voted 6-0 by roll call to levy property taxes above the revenue neutral rate for 2026-27, then approved the budget. It also passed a resolution letting the district adopt a local option budget of up to 33% of state foundation aid. Under the resolution, if voters file a petition signed by at least 10% of qualified electors with the county election officer within 40 days after it is published, the question goes to an election.

Why it matters to families

Going above the revenue neutral rate means property owners pay more in school taxes than the rate that would raise the same money as last year. The local option budget resolution can be challenged only during the 40-day petition window.

The evidence

September 14, 2026 minutes, Reso #47 (levy exceeding revenue neutral rate 'is hereby adopted', roll call), Reso #52 (local option budget 'not to exceed 33%... unless a petition in opposition... signed by not less than 10% of the qualified electors... within 40 days after publication'), Reso #53 (2026-27 budget approved).

The source

Board of Education Minutes - September 14, 2026

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