Building Fund Refund Information (2017-2023)
This page provides information regarding the district’s Building Fund levy from 2017 through 2023, the school board’s decision to voluntarily repay collected Building Fund taxes, and the process for taxpayers to request a refund.
QUICK SUMMARY
Refunds are available for Building Fund taxes collected from 2017–2023
Property owners must complete and return the Opt-In Form to receive a refund
Deadline to return the form: July 6th, 2026
Refunds are only issued to the taxpayer/property owner of record for the applicable tax year(s)
If no form is returned, no refund will be issued
Questions? Contact Dr. Daniel Warcken at 701-724-3205
Refund Documents & Resources
OVERVIEW
Sargent Central Public School District is voluntarily offering refunds of Building Fund levy taxes collected from 2017 through 2023 after determining the levy did not receive the voter authorization required under North Dakota law.
On February 12th, 2025, the Sargent Central School Board unanimously approved repayment of all Building Fund levy collections from 2017–2023.
The district is committed to handling this process in a transparent, fair, and responsible manner while continuing to maintain educational services and district operations.
IMPORTANT DATES
June 2026
Refund letters mailed to taxpayers
July 6th, 2026
Deadline to return Opt-In Form
How the Refund Process Works
Step 1 - Receive Your Refund Packet
Property owners identified through Sargent County tax records will receive a refund packet by mail.
The packet includes:
Cover Letter
Refund Opt-In Form
Return Envelope
Step 2 - Complete the Opt-In Form
Taxpayers should:
Confirm contact information
Identify eligible parcel(s)
Select applicable tax year(s)
Sign the form
Step 3 - Return the Form
Return the form by: Monday, July 6th, 2026
Forms may be returned using the enclosed envelope or mailed to:
Sargent Central Public School
Attn: Julie Colemer
575 5th Street SW
Forman, ND 58032
Step 4 - Verification Process
The district will review submitted forms to:
Verify taxpayer eligibility
Confirm ownership records
Validate parcel and tax year information
Additional documentation may be requested if necessary.
Step 5 - Refund Issued
Once submitted forms are reviewed and eligibility is verified, the district will determine the total amount of approved refund claims and develop a responsible financial plan for issuing refunds. Because the total financial impact may be significant and will depend on the number of verified claims received, the district cannot currently provide a specific timeline for when refund checks will be issued.
The district is committed to managing the repayment process carefully, transparently, and in a fiscally responsible manner while continuing to maintain educational programs and district operations.
Who is Eligible FOR A REFUND?
Refunds are available to:
The taxpayer/property owner of record for the applicable tax year(s)
Authorized representatives with proper documentation
Important notes:
If ownership changed during 2017–2023, refunds apply only to the owner of record for that specific year
If taxes were paid through escrow, the property owner remains the eligible taxpayer
Property owners with multiple parcels may receive multiple letters
What Happens if I do not return the opt-in form?
If the district does not receive a completed Opt-In Form by July 6th, 2026:
No refund will be issued
The district will retain the funds
No additional action will be taken by the district
HOW TO ESTIMATE YOUR REFUND
To estimate your refund:
Step 1
Locate your property tax statements from 2017–2023
Step 2
Add together all School District Tax amounts paid during those years
Step 3
Multiply the total by 0.0556
Refund Formula
Estimated Refund = Total School District Taxes Paid × 0.0556
Example: If total school district taxes paid from 2017–2023 equal $10,000:
$10,000 × 0.0556 = approximately $556
Background and Timeline
September 27th, 2017
School board approved the establishment of a Building Fund
2017-2023
Building Fund taxes levied annually
Fall 2024
After news coverage regarding a building fund levy issue in another North Dakota district, the district initiated a review of its own Building Fund authority
Review Findings
The district determined that the required voter approval through an election had not occurred
February 12th, 2025
The school board unanimously approved voluntary repayment of all Building Fund levies collected from 2017 through 2023
January 14th, 2026
Board approved Opt-In documents
June 2026
Refund packets mailed
WHAT THE LAW REQUIRES
North Dakota Century Code provides that a school district may levy taxes for a Building Fund, not in excess of twenty mills, when authorized by sixty percent of qualified electors voting on the question at a regular or special election.
At the time the Building Fund was established, the district operated under the understanding that it had authority to levy up to 20 mills annually. Upon later review of statutory requirements, it was determined that formal voter authorization through an election had not occurred.
In simple terms:
A Building Fund levy requires voter approval
At least 60 percent approval is required
Approval must occur at a regular or special election
Because voter approval was not obtained, the levy did not meet statutory requirements.
Building Fund Summary
Taxes Levied - Historical
Building Fund Summary (2017-2023)
Total Building Fund Taxes Collected: $786,191
Total Mills Levied: 41.1 mills
Estimated Over-Levy Amount: $164,325
Estimated Over-Levy Mills: 8.9 mills
Although the estimated over-levy amount was lower, the school board chose to voluntarily repay the full amount collected through the Building Fund during this period.
School Board Action
On February 12th, 2025, the Sargent Central School Board unanimously approved voluntary repayment of all Building Fund levy collections from 2017–2023.
The board chose full repayment in order to:
Ensure fairness to taxpayers
Provide a clear and final resolution
Demonstrate accountability
Maintain public trust
Frequently Asked Questions
Why am I receiving this letter?
The district determined the Building Fund levy did not receive the voter authorization required under North Dakota law.
Who can receive a refund?
The taxpayer/property owner of record for the applicable tax year(s).
What if I only owned property for part of the time?
You may request refunds only for years in which you were the taxpayer/property owner of record.
Why did I need to fill out the Opt-In Form?
The opt-in process helps verify taxpayer eligibility, confirm ownership records, and ensure refunds are issued accurately and securely. The district also understands that some taxpayers may choose not to request a refund and may prefer to allow the district to retain the funds. By utilizing an opt-in process, the district can more efficiently identify and process only those taxpayers who wish to participate in the refund program.
What if I moved?
Provide your updated mailing address on the Opt-In Form.
What if I owned multiple parcels?
You may receive multiple letters. One Opt-In Form may cover all parcels.
What happens if I do not return the form?
No refund will be issued.
What if I do not receive a letter?
The district utilized Sargent County tax records to identify taxpayers of record for affected years. If you believe you may be eligible and do not receive a letter, please contact the district.
Will interest be included?
No. Refunds include only the original levy amounts collected.
When will checks be mailed?
The district cannot currently provide a specific timeline for issuing refund checks. The repayment timeline will depend on the number of verified claims received and the overall financial impact to the district.
Is the district legally required to repay these funds?
The district is not currently under a court order, legal judgment, or state directive requiring repayment of the Building Fund levy collections from 2017–2023. The district would not be violating state law by choosing not to voluntarily repay these funds.
Why is the district repaying the full amount instead of only the estimated over-levy amount?
Although the estimated over-levy amount was lower, the school board chose to voluntarily repay the full amount collected through the Building Fund from 2017–2023 in order to provide fairness, clarity, accountability, and a final resolution to the matter.
What is a mill?
A mill is a unit used to calculate property taxes. One mill equals $1 of tax for every $1,000 of taxable property value.
Will this impact school operations?
The district remains financially stable and committed to maintaining educational services and operations.
School Fund Balances
April - Historical
Financial Impact
The repayment could represent a significant financial commitment by the district, depending on the number of verified refund claims received through the opt-in process.
However, Sargent Central Public School remains financially stable and committed to maintaining educational programs, staffing, and district operations throughout the refund process.
The district will continue managing taxpayer resources carefully, responsibly, and transparently.
Why School Districts Use Building Funds
Building Funds help school districts maintain safe and functional facilities by supporting:
HVAC systems
Roof repairs
Parking lot maintenance
Safety upgrades
Facility improvements
Long-term maintenance planning
Approximately 75% of North Dakota public school districts currently utilize voter-approved Building Fund levies.
regional mill levy comparison
Sargent Central’s overall school district mill levy for the 2025-2026 school year remains among the lowest in the region. In addition, many neighboring school districts currently utilize voter-approved Building Fund levies to support facility maintenance, repairs, safety improvements, and long-term capital projects.
Richland — Total Mills: 111.84 | Building Fund Mills: 20.0
Oakes — Total Mills: 105.78 | Building Fund Mills: 19.87
Wyndmere — Total Mills: 105.97 | Building Fund Mills: 19.87
Lisbon — Total Mills: 103.0 | Building Fund Mills: 20.0
Lidgerwood — Total Mills: 102.0 | Building Fund Mills: 20.0
Milnor — Total Mills: 99.54 | Building Fund Mills: 19.33
Fairmount — Total Mills: 99.0 | Building Fund Mills: 14.0
North Sargent — Total Mills: 96.16 | Building Fund Mills: 9.84
Enderlin — Total Mills: 96.14 | Building Fund Mills: 9.98
Hankinson — Total Mills: 96.0 | Building Fund Mills: 20.0
LaMoure — Total Mills: 95.0 | Building Fund Mills: 10.0
Sargent Central — Total Mills: 89.03 | Building Fund Mills: N/A
CONTACT INFORMATION
The district acknowledges this situation and is committed to addressing it responsibly, transparently, and fairly. We appreciate the patience, understanding, and continued support of our students, staff, taxpayers, and community as we work through the refund process and move forward together.
For more information, please contact:
Dr. Daniel Warcken, Superintendent
Together is Central.
