(5) For the 2009 property tax year, the full-value education mill rate is the amount necessary to result in a 45.0% local share in fiscal year 2009-10.

3. Exceeding maximum local cost share expectations; separate article. Beginning with the 2005-2006 school budget, the legislative body of a school administrative unit may adopt property tax rates an additional local appropriation that exceed exceeds the local cost share expectation established by section 15688, subsection 3, paragraph A if that action is approved in a separate article by a vote of the school administrative unit's legislative body through the same process that the school budget is approved in that school administrative unit. If that additional appropriation causes the school administrative unit to exceed the maximum state and local spending target described in subsection 4, the voting requirements of subsection 4 apply.

4. Exceeding the maximum state and local spending target.__The sum of a school administrative unit's local contribution to the total cost of funding public education determined pursuant to section 15688, subsection 3, paragraph A plus the state contribution as calculated in section 15688, subsection 3, paragraph B plus the additional local contribution raised pursuant to section 15690, subsection 3 may not exceed the targeted state and local spending for fiscal year 2005-06 and succeeding fiscal years. The targeted state and local spending for fiscal years 2005-06, 2006-07, 2007-08 and 2008-09 is as follows:

A.__The targeted state and local spending for fiscal year 2005-06 is equal to the state and local spending, excluding local only debt, from fiscal year 2004-05 increased by the 3-year average percent of increase in the Consumer Price Index plus 25% of the difference between that result and 100% of the essential programs and services costs for fiscal year 2005-06 or 100% of the essential programs and services costs, whichever is less;

B.__The targeted state and local spending for fiscal year 2006-07 is equal to the state and local spending, excluding local only debt, from fiscal year 2005-06 increased by the 3-year average percent of increase in the Consumer Price Index plus 25% of the difference between that result and 100% of the essential programs and services costs for fiscal