SF3761 (Legislative Session 94 (2025-2026))
School district eligibility to levy for swimming pool operating costs modification
Related bill: HF3834
AI Generated Summary
Purpose
- The bill changes who can raise money through a local property tax levy to cover the operating costs of a swimming pool. It focuses on certain rural, border-area school districts and lets them levy to pay for the pool’s ongoing operations, rather than funding it entirely from other sources.
Main Provisions
- Eligible districts: A school district may levy for swimming pool operating costs if its home office is in a county that (a) has a population density of ten or fewer persons per square mile (based on the 2000 census), (b) has an international border, and (c) contains more than one school district within its boundaries.
- Levy purpose: The levy may be used to pay the net operational costs of a swimming pool.
- Annual basis: The levy is an annual authorization (one year at a time).
- Cap on the levy: The amount may not exceed the net actual costs of operating the swimming pool for the previous year.
- Definition of net actual costs: Net actual costs are the operating costs minus any operating revenues and minus any payments from other local governmental units.
Significant Changes to Existing Law
- Adds a new Swimming Pool Levy provision to Minnesota Statutes, creating an explicit authority for certain rural border districts to levy for swimming pool operations.
- Establishes specific eligibility criteria and a clear cost cap tied to last year’s actual costs.
- Clarifies how net costs are calculated (operating costs minus revenues and offset payments from other local governments).
Practical Implications
- This creates a new funding mechanism for selected districts to support swimming pool operations, potentially reducing reliance on other funding sources or shifting costs to local property taxes within the eligible districts.
Notes on Terms Used in the Bill
- Swimming pool levy
- Net operational costs
- Net actual costs
- Operating costs
- Operating revenues
- Payments from other local governmental units
- Home office
- Population density (ten or fewer per square mile, 2000 census)
- International border
- More than one school district within boundaries
Relevant Terms - Swimming pool levy - Net operational costs - Net actual costs - Operating costs - Operating revenues - Payments from other local governmental units - Home office - Population density - International border - Multiple school districts within boundaries
Bill text versions
- Introduction PDF PDF file
Upcoming committee meetings
- Education Finance on: March 24, 2026 08:30
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 23, 2026 | Senate | Action | Introduction and first reading | ||
| February 23, 2026 | Senate | Action | Referred to | Education Finance |
Citations
[
{
"analysis": {
"added": [
"Authorizes a swimming pool levy for eligible school districts.",
"Definition of net actual costs as operating costs minus operating revenues and minus payments from other local governmental units."
],
"removed": [],
"summary": "This bill amends Minnesota Statutes 2024 section 126C.455 to authorize a levy for the net operational costs of a swimming pool by certain school districts, with the levy capped at the prior year's net actual costs, and defines net actual costs as operating costs minus operating revenues and minus payments from other local governmental units.",
"modified": [
"Adds eligibility criteria based on population density, international border status, and the presence of more than one school district within the district's boundaries."
]
},
"citation": "126C.455",
"subdivision": ""
}
]Progress through the legislative process
In Committee