Transcript Tuckahoe Common School District

Tuckahoe Common
School District
1- Property Tax Levy Cap Impact
2- 2012-2013 Budget
Property Tax Cap:
A change in the conversation
In the past
The new paradigm
• Budget to budget increases
• Tax levy increases
• Contingency Cap / Budget
• Property Tax Levy Cap is on the
levy increase (2% or CPI
whichever is lower) beginning
in 2012-13
• Tax rate increases
from year to year
• Allows for exemptions beyond
the 2%
Property Tax Cap Facts
• Stays in affect until 2016-17
• Allows for exemptions that could go beyond the 2%
• Is a “soft” cap not a “hard” cap – does not relate to the increase
in taxes that you will pay individually
• Changes the 50.1% majority to a 60% super-majority for all
budgets over the maximum property levy limit
• If the budget proposal is not approved by the required margin,
after two attempts, the Board of Trustees must adopt a budget
that requires a tax levy no greater than that of the prior year
(0% increase in the tax levy)
Property Tax Levy Limit Calculation
Prior year tax levy
X
Tax base growth factor, if any
+
PILOTS receivable
Taxes levied for exemptions, prior year
=
Adjusted Prior Year Tax Levy
X
Allowable levy growth factor (lesser of 2% or CPI)
PILOT for coming year
+
Available carryover, and any exclusions
=
“Tax Levy Limit”
15,815,008
X
1.0039
+
29,000
383,400
=
15,522,286
X
1.02
29,000
+
401,640
=
16,205,372
QUESTIONS
??????
Budget Planning Questions
What are the priorities for learning.
How do we efficiently align the resources with learning needs.
How do we effectively implement long term fiscal responsibility
and communications.
How do we address rising health care and personnel costs.
Challenges Affecting Budget Planning
 Increased academic expectations
 Increasing tuition, health, and retirement costs
 Increases in state mandates for CSE and CPSE
 Most ambitious reform agenda from NYSED in decades
 Incur additional requirements for teacher training, RTTT, ESL and CSE
 Technological Assessments/Instruction
 Imposition of a Property Tax Levy Cap
 Weary tax base: homeowners bear the primary tax burden
 Falling house prices and assessed values
 End of Federal Aid (AARA, Jobs Stimulus)
Our Budget Planning Reflects:
• A learning environment for all.
• A proposed budget to include the following:
•
•
•
•
•
•
Class sizes of approximately 20 students/class at all grade levels
Full day pre-kindergarten
Maintain art, music, and technology programs
Special Education services to support learning and speech
ESL intervention that include Language Literacy Intervention
Science curriculum integrated into the General Education Classroom
• Produce a budget that will establish a property tax level below
property tax levy cap mandates.
Budget Planning Reflections (con’t)
• The 2011 assessment value of Tuckahoe property.
• Decrease in educational services.
• Changing non-resident funding (Seneca Falls) formula
costs
• Service for unfunded mandates from the State/Federal
Governments
Budget to Levy Increase/Decrease
$1,400,000
9.27%
$1,200,000
7.65%
$1,000,000
6.25%
$800,000
$600,000
$400,000
3.84%
3.50%
2.27%
3.19%
2.18%
$200,000
$0
Projected
Budget Increase
Levy Increase
*
Budget History
Efficient/Effective Changes
• 2010-2011
• 2 Special Education TA’s
• 1 Special Education
Teacher
• Reduction in Technology
Improvements
• Teaching Assistants for
Grades 2,3,4,5
• 2011-2012
• Reduction of part-time music
teacher
• Reduction of 1 regular
education teacher
• Reduction of 1 part-time
monitor
• Consolidation of Technology
and Tech Ed Teacher
• Reduction of FLES Teacher
• Reduced Employer share of
health insurance through
contract negotiations
• Eliminated AIS cost while
keeping program
School Year 2012-2013 Respects Each Program as a Priority
2012-2013 Proposed Roll Over
Budget Levy Increase
2012-2013 Roll Over Budget
$18,025,029
4.839%
Efficient/Effective Reductions to Stay Under
the Cap
2012-2013 Proposed Budget
Levy Increase
2012-2013 Proposed Budget
$17,605,210
2.184%
Reality
Change between Roll Over
Budget and Proposed Budget
shows a decrease of
$419,818
Programmatic reductions for
school year
2012-2013
Program changes reflected in
2012-2013 Proposed Budget
• Budget items that have been removed or are above the
2.47% include the following:
Budget Reductions
Budget Cost
Tax Levy Increase
Elementary Science Teacher
Outdoor Education 5th and 8th Gr.
Special Education Personnel
1 Social Worker - PART-TIME
Field Trips
Cultural Arts Playwriter Program
Reduction in Administration
Total budget if all items added back to budget
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
115,451.00
38,977.00
133,794.00
41,369.00
33,298.50
7,500.00
49,429.00
419,818.50
16,275,872.50
16,314,849.50
16,448,643.50
16,490,012.50
16,523,311.00
16,530,811.00
16,580,240.00
16,580,240.00
Tax Levy Rate Increase
2.914%
3.161%
4.007%
4.268%
4.479%
4.526%
4.839%
4.839%
The Property Tax Caps Real Story
We cannot keep up with the increasing
costs and stay under the cap!
Average of Budget Annual Average Increase
Tuition
25.79%
4.76%
Active Health Benefits
7.01%
-2.17% *
Retirement
3.20%
20.13%
Retiree Heatlh Benefits
1.27%
4.08%
*This change/percentage is based on 2011 CBA agreement that provides short term financial relief. Long-term
projections are 7-9% annual increase.
Tuition Costs and Choice
$7,000,000.00
$6,000,000.00
$5,000,000.00
$4,000,000.00
Hampton Bays HS Only
$3,000,000.00
$2,000,000.00
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
Five Year Projection Summary
• Real negative growth for our school
• Year-to-Year reduction in future programs
• The need to examine the alternatives if we want Tuckahoe
Common School District to be Tuckahoe Common School
District
Spending Projections for Next Five Years as
a Surplus (Deficit)
Surplus (Deficit)
$1,000,000
$500,000
$0
($500,000)
($1,000,000)
($1,500,000)
($2,000,000)
($2,500,000)
2012
2013
2014
2015
2016
Shortfalls Unless the Cap is Pierced
2013-14
2014-15
2015-16
Teachers
Teacher Assistants
All Outdoor Education Programs
All Field Trips
All Clubs
Part-time Social Worker
All after school programs
Teachers
Teachers
Principal
Custodial Staff
Part-time Business Office Staff Monitors
Custodial Staff
Clerical Staff
Cafeteria Program Staff
Monitors
This equals to:
What are our Options??
1. Attend a less expensive High School
2013-2014
Southampton High School ONLY
$ 4,964,400.00
Westhampton Beach High School ONLY $ 3,891,405.00
Hampton Bays High School ONLY
$ 3,089,608.52
Current Cost for Dual HS Choices
$ 4,671,555.00
2014-2015
$ 5,106,780.00
$ 3,983,222.25
$ 3,133,158.37
$ 4,822,445.25
2015-2016
$ 6,288,219.00
$ 4,846,860.11
$ 3,726,234.08
$ 6,078,920.40
2. Teach the 9th grade at Tuckahoe Common School District
Cost Savings for Teaching 9th Gr. At Tuckahoe
2013-2014
2014-2015
2015-2016
$ 1,471,050.00 $
1,166,874.00 $ 2,202,196.00
What are our Options?? (con’t)
3. Research cost effectiveness of a Tuckahoe High School
Grades 9-12
4. Consider consolidation
Voting History
2009-2010
• Voters approve budget by 54 votes
YES – 135 NO – 81
This represents a 62.50% approval
2010-2011
• Voters approve budget by 19 votes
YES – 212 NO – 193
This represents a 52.35% approval
2011-2012
• Voters approve budget by 8 votes
YES – 165 NO – 157
This represents a 51.24% approval
Budget Forum Summary
• We have one more year to plan for the maiden voyage of the
Property Tax Cap Impact before we reach the iceberg.
• We have a hard working Teacher and Administrative Staff that
will work to route a safe course for your children.
• We need your inputs to guide our efforts.
This is your Budget
Vote on May 15, 2012
7 am – 8 pm
We encourage you to vote!!!!
QUESTIONS
??????
“Some view our schools as burdens as if they
were centers for problems. We view our
schools as treasures and a citizenship
obligation to support our children’s future”
Anonymous Author