Linton Families and Community Members,

Linton Public School is committed to keeping our community informed about the financial realities that impact our district. Recent North Dakota legislation now limits local districts from increasing mill levies in the two funds we currently use, the General Fund and Miscellaneous Fund.

For the 2025-26 school year, Linton’s levy stands at 75 mills, ranking 131 out of 145 districts statewide, well below the state average of 111.8 mills. Under the new law, we are capped at a 3% increase in dollars from the previous year, which equals an increase of $39,235 in taxes from last year. This small change will have only a minimal effect on the school portion of your taxes.

However, the inability to raise local taxes, combined with the state increasing per-pupil payments by only 2.5% (down from 3% in recent years), makes district revenue less predictable. Covering the rising costs of operations, salaries, student resources, and facility maintenance becomes more challenging, especially if enrollment declines, which would reduce state funding.

Click the Link to Access the 2025 Linton Tax Meeting Presentation https://5il.co/3q9gb

Proactive Facility Planning

We believe it is far better to be proactive than reactive with building maintenance and improvements. At our September board meeting, the School Board passed a resolution to establish a Building Fund. This motion simply creates the fund; it currently has no revenue in it.

Of the 145 North Dakota high school districts, only 12 others do not have a building fund. Of those 12, five are tribal schools with other income sources. Among the remaining seven, only one district has a lower overall mill levy than Linton. Other districts without a building fund typically either have:

  • Their Miscellaneous levy maxed out at 12,

  • A large tuition levy,

  • A large sinking and interest levy, or

  • Substantial “in lieu of” revenue from oil-related sources.

Benefits of a Building Fund

A Building Fund provides important flexibility and long-term savings.

  • Dedicated Use: Money can only be used for building improvements, renovations, or additions.

  • Revenue Growth: It allows us to create and build revenue over time, even if not used immediately.

  • Financial Advantage: The fund is not subject to the state’s 35% ending fund balance requirement, giving us more control.

  • Future Savings: By investing steadily in our infrastructure, we can avoid a large building referendum later, saving taxpayers money and helping us stay ahead of major facility needs.

Our Commitment

Linton School will continue to monitor our budget, facility needs, educational priorities, and expenditures thoughtfully as we move forward with the Building Fund. We will also communicate openly with our community about any future needs or potential revenue sources, including updates on this fund.

Despite the funding limits we face, our mission remains the same: to provide an excellent education, maintain safe facilities, and ensure our resources meet the needs of today’s students and those to come.

—Michael Schirado, Superintendent