Pursuant to 20-9-335, MCA, the Office of Public Instruction has calculated the apportionment of revenue available in the elementary and high school county equalization funds. Located at the above link are the FY2018 County Equalization Reports for all counties. The total amount available for the county's share of equalization has been determined using the information provided on the FY2018 Form FP-6b County Treasurer's Report for Countywide School and State Funds. Please review the report particularly any located or non-located joint district information. Both located and non-located districts in your county should be identified on the report and will have pro-rated ANB, DSA, and county equalization amounts. Accuracy is very important. County equalization information is used by county officials, by the federal government for impact aid funding calculations and by fiscal analysts during legislative sessions.

Also located on the above link are the FY2018 Form FP6b for all counties. The reports should reflect all changes (if any) that have been made to the original reports. The FP6b county reports are reconciled to the 55 mill information in the County Collection Reporting (CCR) application for the Department of Revenue (DOR). If any of the changes affect the cash balances (beginning or ending), please adjust accordingly on your FY2019 report to ensure you are using the correct amounts. Also, please note any adjustments made are a result of our reconciliation to information that was reported to us by the DOR. Questions regarding the Protested Taxes should be directed to

I appreciate all your help in bringing the FY2018 FP-6b reconciliation process to a close. The information you provide is invaluable in assisting OPI with reconciling to the information reported by the Department of Revenue. Please contact me at or (406) 444-9852 if you have questions. Thanks.