Battle Ground Public Schools Levy Presentation February 25, 2013
1. Battle Ground School District
Levy Meeting
February 25, 2013
MaryBeth Lynn
Assistant Superintendent
Finance and School Operations
2. Funding for Schools
• State Apportionment Funding
• Special Purpose Funding
– State and Federal Grants
• Examples
– State and Federal Special Education
– Title I and LAP
– Bilingual Education
– Highly Capable
• Fees – materials & school lunch
• Levy
• Levy Equalization
3. How is funding received?
• State Apportionment
– Allocated by the state monthly based on average
enrollment and staffing ratio
– District must maintain a minimum staffing ratio of
46 certificated staff for every 1,000 full time
students. Funding penalized if minimum ratio not
maintained
– Certificated staff includes classroom teachers,
librarians, school nurses, counselors, instructional
specialists, art, music, band, etc.
4. How is funding received?
• Special Purpose Funding
– State special purpose funding is primarily received
monthly
– Federal special purpose grants primarily operate
on a cost reimbursement basis – spend the funds
and then seek reimbursement
• Fees
– Paid as required
5. How is funding received?
• Levy Dollars
– Tax levies are based on the calendar year =
January through December
– School years and school budgets are September
through August
– September through December = 2nd half tax
collection (2013)
– January through August = 1st half of new tax
collection (2014)
6. Tax collection illustration
• Tax levy for 2013 calendar year = $22,601,500
• Proposed tax levy for 2014 calendar year =
$24,420,000
• Approximately 45% of tax is paid in 2nd half
• Approximately 55% of tax is paid in 1st half
• 45% X $22,601,500 = $10,170,675
• 55% X $24,420,000 = 13,431,000
• Collection 2013-14 school year = $23,601,675
7. Levy equalization illustration
• A school levy is calculated as a percent of most state
and federal dollars a district receives
• All districts can levy up to 28% of their funds
• Levy equalization exists because of the vastly
different tax rates needed to get the levy due to
property “rich” versus property “poor” districts
• Property “poor” districts are those which need a
tax rate higher than the state average tax rate
needed for the first half of the allowable 28% levy
(i.e. the average tax rate for a 14 percent levy).
8. Levy equalization illustration
• The current state average for a 14% levy is
$1.485
• Ridgefield School District’s rate for a 14% levy
is $1.311, which is less than the state
average, so the district receives no levy
equalization.
• Battle Ground School District’s rate for a 14%
levy is $2.498
9. Levy equalization illustration
• 2014 levy proposal tax rate with levy
equalization = $4.49 per $1,000
• 2014 levy proposal tax rate without levy
equalization = $5.61 per $1,000
• The tax rate for 28% levy for Ridgefield School
District would be $2.622
• Levy equalization is distributed based on the
calendar year.
10. With Levy Without Levy Reduction
2012-2013 2013-2014 2013-2014
Property Taxes 22,116,957 23,601,675 10,170,562 (13,431,113)
Levy
Equalization 6,075,218 6,075,218 1,686,469 (4,388,749)
28,192,175 29,676,893 11,857,031 (17,819,862)
Total Budget 120,815,182 122,299,900 104,480,038 15.63%
Less:
Grant/Special (29,771,997) (29,771,997) (29,771,997)
Funded
Programs
Net Budget 91,043,185 92,527,903 74,708,041 21.87%