JACKSON SCHOOLS TAX RATE REMAINS UNCHANGED

JACKSON -- The Jackson Board of Education again voted not to increase its tax levy during a tax-rate hearing Tuesday night.

The hearing was held prior to a school board meeting. School boards are required to hold a public tax-rate hearing before Sept. 1 of each year for the purpose of setting a tax levy.

Voter-approved tax-rate changes affect funding for special projects, but the final decisions regarding school tax levies are made by school board members within state guidelines.

People living in the Jackson school district will be taxed $3.21 per $100 assessed valuation. The tax rate has remained unchanged since 1993.

During the 1998-1999 school year, the decision to maintain the tax rate caused the school district to use some reserve balances. Levels of spending and growth within districts are the main factors for determining tax rates.

"We kept the debt service at 46 cents because that's what we told the voters we would try to maintain when we won the last bond issue," said Dr. Terry Gibbons, assistant superintendent. "That's just the way we thought we should do it."

School officials must follow a strict formula when deciding the amount of tax levy that is needed to maintain levels of revenue. Those levies are dependent upon the amount of revenue collected the previous year, anticipated revenue for the coming year and shifts in enrollment and the consumer price index.

The tax rate levied may be lower than the rate computed using a standardized formula, as long as adequate funds are available to service debt requirements.

If the amount of anticipated revenue changes or enrollment decreases, school boards can increase tax rates to meet cost-of-living increases as measured by the index. Board members also are allowed to increase taxes as needed to maintain previous levels of revenue, regardless of whether voters attend the tax rate hearings.

Gibbons said the school board was able to maintain the tax rate because of continuous growth in enrollment and assessed valuation.

"Now that the state revenues have somewhat leveled off and there's full funding now, about the only way you can increase funding from the state is to grow in student population and assessed valuation," he said.

The school district's assessed valuation is expected to increase about $13 million to $217,963,138 this year. Estimated gains in residential and agricultural real estate and personal property are the reasons for the projected increases.

Jackson schools also have experienced enrollment gains for each of the past 10 years. Initial figures this year indicate an all-time high enrollment of 4,473 students, up 138 students from the previous year.

"We had about a 6 percent growth in assessed valuation this year, and we're looking at about a 3 percent growth in population," he said. "That has really helped us out tremendously."

Enrollment growth also causes growth in expenses for personnel, furniture and equipment needs, Gibbons said. School buildings also need additional rooms for the additional students.

District officials are looking at possible sites for expansion, should the need arise. If enrollment gains continue at their current level, new construction decisions could become necessary within a few years, Gibbons said.

"We're kind of looking at some other areas now to plan for the future," he said. "It's difficult to keep up."