Business officer Brennan explained a one-time reconciliation after an incorrect 2024 equalization rate (78 vs. the actual 69.18) redistributed tax responsibilities; Wheatland will see a one-time increase while other towns will see credits; the board affirmed the corrective approach and will include adjusted rates in the tax bill mailing.

Baldwin Park will ask voters this fall to approve applying the same 4% gross‑receipts tax the city charges retail cannabis to non‑retail operations, a change staff said would reduce disputes and align tax treatment across cannabis business types.

Fire and town staff presented proposed amendments to the Ross Valley Paramedic Authority JPA and a four-year parcel tax plan aimed at equalizing per-parcel paramedic taxes across member jurisdictions; the presentation was informational and council will consider formal approval at the June 2 meeting.

Councilors and staff discussed a proposal to remove Logan City from the county fire/EMS assessment, create a separate fire protection district that would levy its own tax, and equalize municipal and unincorporated tax burdens — a change staff said would be revenue-neutral to the county but raise the per-household share for properties outside Logan.

The board approved a resolution related to a Sarpy County Tax Equalization and Review Commission appeal; district staff said the appeal will reduce property-tax revenue by more than $800,000 and the resolution allows the county to allocate credit back over multiple years to ease levy planning.

The Morton County Board of Tax Equalization approved 2025 valuation rolls for multiple cities, townships and the county on June 10, 2025, after hearing property appeals; one Mandan property had its value reduced and several New Salem parcels were reclassified to agricultural.

Joint Fiscal Office explained that Act 73 allows districts to seek voter approval for supplemental district spending (SDS) up to 5% of base×LTW ADM (10% in early transition), taxed via an equalized property tax with recapture to a state reserve that reduces rates the following year.

Education leaders emphasize unified advocacy to address funding disparities affecting local districts.