Show SCHOOL FINANCE From the tile Pocket to the Classroom Story of Educational Tax Tux Dollar NOTE This Is the first of oC a part four Informative series dealing with school I finance In Utah outlined by the Utah State Stale Board Doard of oC Education School finance is big business in Utah t In fact a larger percentage of Utah's I t total tax revenues was spent on public education this last year than on any t other item Two hundred and seventy seventy- 1 seven million dollars which includes money on buildings and equipment were spent on elementary and secondary ed ed- 1 last year i THE PATHS taken by the thc educational dollar from the taxpayers pocket to the school classroom arc are many and sometimes sometimes some some- times complicated In the main however there are arc three methods of oC raising monI mon mon- I ics les for Utah's schools V O 1 First is the Basic School Program Under this program the largest percentage per of school funds' funds is raised The Basic School Program relies relics on a local i property tax Each of the 40 school districts districts dis dis- I in Utah must levy at least a 16 16 i mill tax on property One mill is Is' equivalent equi equi- I valent to one tenth of one cent this i means that a taxpayer will pay laxon tax lax on each assessed of oC property THE STATE guarantees that each district district district dis dis- dis- dis will receive a certain amount of oC operating op- op crating monies from the mill 16 tax The 1972 Budget Session of oC the Utah Legislature Legislature Legis lature set the figure at for each group of 27 students in average daily attendance in any given district For financing purposes the 27 students In average daily attendance make up one distribution unit DU This means means that when a district cannot cannot can can- not raise the basic for each gro group Jp of 27 students from the mill 16 tax the difference will be made up by bythe bythe bythe the general state school funds The law also provides that if IC a school district Isable is isable isable able to raise more than the from the mill 16 levy it will have to remit remit re re- re mit the excess back into the general state fund THE PURPOSE of oC the law is to distribute distribute dist dist- money equally among poor and wealthy wealth districts 11 Second is the Board Leeway Program Program Program Pro Pro- gram to mills 16 or for ea each h dis- dis finance formula district school boards may levy additional property taxes in orders to go beyond the basic school program program program pro pro- gram of mills 16 or for Cor each distribution dis dis- unit in the district But the law declares that a district school board can only impose up to 12 additional mills beyond the Basic School School Sch Sch- ool Program of 16 Thus with tho the mills 16 from Crom the Basic School Program along with the additional 12 mills a board hoard bo ho- ard may decide to impose a taxpayer in almost an any any- school district may expect to pay at least mills 28 2800 per in assessed property value in taxes AS WITH the Basic School Program the State Stale guarantees that each district will be able to raise a certain amount from the tax In Jn this case districts are guaranteed that they can raise at least per distribution unit 27 students students students stu stu- dents additional mill imposed under the Board Leeway Program Thus if IC a district levied the maximum mills 12 it would be guaranteed a total of 12 times for Cor each distribution unit But Dut if iC a district Is able to raise more than the guarantee under the Board Lee Lee- way Program it gets to keep the excess III Ill THIRD is the Voted Leeway Program Pro Pro- gram The Utah law permits school dIstricts districts dist dIst- to go beyond both the 16 J mills IB-mills milis levy imposed under the Basic School Program and the mill 12 maximum possible under Board Leeway Program Districts may only go beyond with 28 mill tax however howe with a special elec eke lion tion The voters in each district decide whether or not additional funds are arc needed needed need need- ed cd by the schools On the Voted Leeway there is also a State guarantee of per distribution distribution ution unit for each additional mill that to Impose This means that in those districts where the guarantee of oC Is not reached with each mill imposed the State will make up tip the difference Nearly all districts In the State Stale however can raise more than the guarantee on the Voted Leeway THE BASIC School Program the Board Doard Leeway Program and the Voted Leeway Program pretty well takes care of or the regular schools programs The Legislature does docs make special categorical categorical orical appropriations from general state funds for Cor special programs such as summer summer sum mer programs community school programs programs programs pro pro- grams career development program For next year the 1972 Dud Budget get Session of the Legislature allocated some 3 In categorical for special programs Money for school buildings and equipment equipment equip equip- ment also comes largely from local sch school ool districts The program to finance buildings and equipment however will willbe willbe willbe be one of the topics treated in Part of the series on School Finance |