FAQs

Fargo Public Schools (FPS) is asking voters to reauthorize its existing excess general fund mill levy. State law NDCC 57-15-14 requires FPS to obtain reapproval from its taxpayers to continue any prior voter authorized general fund tax levies.

This vote does not increase FPS’s mill levy. It allows FPS to access growth in property values that are already occurring, like other local entities.

FPS is a school district with a General Fund excess mill levy. This means it has a General Fund mill levy above the state cap of 70 mills. FPS is currently approved for a General Fund mill levy of 127 mills. 

Currently, FPS levies 126.78 General Fund mills through a combination of the General Fund, Tuition Fund and Miscellaneous Fund to assist in paying for the cost of educating its students. 

Yes, in 2002 and in 2017 voters approved an excess mill levy that exceeded the state cap.

Per state law, an excess mill levy may not be effective for more than ten taxable years without voter reapproval.

FPS’s revenue received through local taxpayers will be frozen. Moving forward FPS will not have the same access to the true value of assessed properties, like the City of Fargo, Park District or County receives.

‘Frozen’ means FPS receives the same total dollars from local property taxes each year, even as Fargo grows. As property values increase, the mill rate is reduced to keep total collections flat. In other words, as the community grows, FPS’s local funding does not grow with it. The result is several million dollars in unrealized revenue each year.

No additional property tax is collected on behalf of FPS. Instead, the mill rate is adjusted downward so that the total dollars collected remains the same. As property values increase, taxpayers may see a lower school mill rate, but the District does not receive additional revenue.

Over the past twenty-five years, FPS has decreased the General Fund mill levy by a total of 170.82 mills. 125.0 mills were decreased due to required legislative action (75 mill decrease in fiscal year 2010 and 50 mill decrease in fiscal year 2014). 45.82 mills were decreased through demonstrated fiscal responsibility by FPS to relieve the tax burden on property owners.

Since 2017, actual dollars generated from local property taxes have increased because property values in Fargo have grown. FPS has been levying the same number of mills, but those mills are now applied to a larger tax base, which generates more dollars. The increase in dollars shown below is due to rising property values, not an increase in the school district’s mill levy.

The ballot language will be the following:

The current Fargo Public School District’s general fund levy is 127.00 mills.  The current statutory general fund limitation is seventy mills on the dollar of the taxable valuation of the school district.

Shall Fargo Public School District No. 1 have a general fund mill levy of 110.00 mills effective December 31, 2027?

For the 2025-26 school year, the FPS School Board chose to structure its general fund levy authority into separate levies as allowable by law:

• 109.98 mills General Fund
• 12 mills Miscellaneous Fund
• 4.8 mills Tuition Fund

Due to this restructuring, the District is seeking a lower excess mill levy than the previous authorization. The miscellaneous fund mills and tuition fund mills will continue outside of this excess mill levy.

Property taxes will not increase directly as a result of a yes vote in this election. Homeowners will only have an increase in property taxes as a result of a property valuation increase as set by the City’s Assessors Office or a levy increase by other taxing entities (i.e., City, Park District, or County).

The setting of taxable value of a home and other properties is determined by the City Assessors office. 

The result of this vote is not the sole indicator of whether or not your property taxes will increase or decrease.  The FPS portion of your property tax may decrease if your house is not reassessed. However, the overall value of your property is the key indicator of your tax bill and any increase in that value may impact the amount of taxes you pay.

Cass County distributes information regarding property taxes annually. They have a website where you can estimate your property taxes, which is available at this link. 

FPS will receive a fixed amount of local property tax revenue, regardless of city growth or property value changes (as the City of Fargo, Park District and County do) until the value of 70 mills equals that dollar amount. Over time, this will limit FPS’s ability to keep pace with increasing costs and student needs.

FPS is proactively planning and has developed many plans for the operations of the district, such as the Strategic Plan, Long Range Financial Plan and Long Range Facility Plan. The outcome of the election will impact these plans and the budget for future school years.

FPS will find it difficult to continue offering the same educational experience that our city has supported for years.  Budget decisions will need to align with available resources, including programming and staffing. All services and programs the district currently offers students and families will be reviewed and considered for cuts, reductions or reorganizations.

If voters approve an excess mill levy on November 3, 2026, FPS will receive property taxes based on the assessed value of property for a period of ten years. FPS will continue to provide quality educational opportunities for all students in the District. Education is a cornerstone in the foundation of Fargo; FPS desires to meet the community’s expectation of a high-quality education for its students.