Motion by: Second by: Vote: VI. Action Items A. Resolution Approving Long Term Facility Maintenance Revenue Ten Year Plan Ms.

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1 Independent School District 834 Stillwater Area Public Schools Central Services, 1875 South Greeley Street, Stillwater School Board Business Meeting Agenda September 22, 2016 at 5:30 p.m. I. Call to Order II. Roll Call III. Pledge of Allegiance IV. District Mission and School Board Goals V. Approval of the Agenda Motion by: Second by: Vote: VI. Action Items A. Resolution Approving Long Term Facility Maintenance Revenue Ten Year Plan Ms. Hoheisel Motion by: Second by: Vote: B. Certify 2016 Payable 2017 Property Tax Levy Ms. Hoheisel Motion by: Second by: Vote: Recess to Learning Session Reconvene to Open Meeting VII. Adjourn to Closed Session A. Pursuant to Minnesota Statute 13D.05 Subd. 3. (3) to develop or consider offers or counteroffers for the purchase or sale of real or personal property. The closed session is to discuss property identified as Parcel ID: , 614 Mulberry St W, Stillwater, MN Motion by: Second by: Vote: VIII. Adjourn Closed Session to Open Meeting Motion by: Second by: Vote: IX. Adjourn Open Meeting Motion by: Second by: Vote:

2 Agenda Item I. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: Call to Orderr Meeting Date: September 22, 2016 Background: The School Board Chair will call the meeting to order. Recommendation: Board action is not required.

3 Agenda Item II. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: Roll Call Meeting Date: September 22, 2016 Background: The School Board Chair will ask the secretary to take the roll. A quorum must be established in order for the meeting to proceed. Board Members George Hoeppner, Board Chair Mike Ptacek, Vice Chair Paula O Loughlin, Clerk Amy Burback, Treasurer Kathy Buchholz, Director Tom Lehmann, Director Shelley Pearson, Director Denise Pontrelli, Superintendent (ex-officio) Emera Balok, Student Board Member Bridget Smith, Student Board Member Recommendation: Board action is not required.

4 Agenda Item III. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: Pledge of Allegiance Meeting Date: September 22, 2016 Background: The Pledge of Allegiance will be recited prior the approval of the meeting agenda. I pledge Allegiance to the flag of the United States of America and to the Republic for which it stands, one nation under God, indivisible, with Liberty and Justice for all. Recommendation: Board action is not required.

5 Agenda Item IV. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: District Mission and School Board Goals Meeting Date: September 22, 2016 A School Board member will read the District Mission statement. The mission of Stillwater Area Public Schools, in partnership with students, family and community, is to develop curious individuals who are active and engaged leaders in an ever-changing world by challenging all students as they travel along their personalized learning pathways. A School Board member will read the School Board Goals As board members we are morally and legally responsible for an equitable and quality education for each and every student in our district. As board members we ensure decisionss are made in the interest of ALL students E-21 and for future generations impacted by our actions. Partner with Administration to assure all students are provided equitablee opportunities to reach their maximum potentiall Participate in efforts that support student and community engagement Direct district efforts to develop a balanced budget for Exercise Effective Self Governance Recommendation: Board action is not required.

6 Agenda Item V. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: Approval of the Agenda Meeting Date: September 22, 2016 Background: Once quorum has been established the School Board Chair will request approval of the meeting agenda. Recommendation: A motion and a second to approve the meeting agenda will be requested. Motion by: Seconded by: Vote:

7 Agenda Item VI.A. Date Prepared: September 19, 2016 ISD 834 Board Meeting Agenda Item: Long-term Facilities Maintenance Plan Meeting Date: September 22, 2016 Contact Person: Kristen Hoheisel, Executive Director of Finance and Operations Background: 2018 Ten-Year Plan Ms. Hoheisel presented information regarding Long-term Facility Maintenance Revenue Program at the June 23, 2016 Board of Education learning session. The 2015, 1 st Special Session, Chapter 3, Article 6 sections 1-4 and 14 (2015 Education Act) established this program for school districts, intermediate districts, other cooperatives and charter schools. The Long-term Facility Maintenance Ten Year Revenue Application replaces the old Health and Safety Revenue, Deferred Maintenance Revenue and Alternative Facilities Revenue programs beginning in FY In July, the school board reviewed two project lists with different dollar amounts and ultimately adopted the 2018 Ten Year Plan that was the lowest amount. That plan was submitted to the Department of Education. Administration recommends approval of the Long-term Facilities Maintenance Resolution that reflects a $350,000 increase over the prior revenue submission. Attachments: Board of Education Resolution Recommendation: A motion and a second to approve the Long-term Facilities Maintenance Plan for will be requested. Motion by: Seconded by: Vote:

8 09/22/16 Fiscal Year 2018 Alternative Facility Projects Project Site for June Approved Estimated Original Estimated Cost Replace domestic galvanized water piping with copper piping. Afton Lakeland $450,000 $450,000 Replace failed steam traps Afton Lakeland $4,000 $4,000 Replace carpeting in 14 classrooms flooring installed in 2001 Afton-Lakeland $95,000 $95,000 Replace casework 10 classrooms Afton-Lakeland $95,000 $95,000 Seal coat parking lot to prevent further erosion Afton-Lakeland $19,000 $19,000 Seal coat playground to prevent further erosion Afton-Lakeland $18,000 $18,000 Replace windows in kitchen Andersen $18,000 $18,000 Seal coat playground to prevent further erosion Andersen $8,000 $8,000 Replace 2 roof top units Andersen $0 $150,000 Replace carpeting in Media Center installed in 1997 Andersen $0 $40,000 Replace make up air unit for the kitchen installed in 1996 Andersen $40,000 $40,000 Replace kitchen flooring Andersen $0 $40,000 Replace electronic door hardware and readers District Wide $0 $40,000 Replace lift station pumps and controls District Wide $30,000 $30,000 Project management costs, district salaries and fees District Wide $120,000 $120,000 Owners Representative District Wide $8,000 $8,000 Project design and quality control for buildings District Wide $300,000 $300,000 Replace carpeting in 12 classrooms installed in 2001 Lake Elmo $92,000 $92,000 Replace VCT flooring in 1996 addition Lake Elmo $27,000 $27,000 Replace wall covering system in 1996 addition Lake Elmo $45,000 $45,000 $275,000 * reconstruct perimeter walls like for like Replace interior doors and hardware Lake Elmo $45,000 $45,000 same place, windows included Replace casework 6 classrooms Lake Elmo $75,000 $75,000 Replace steam actuators Lake Elmo $5,000 $5,000 Replace Steam Traps Lake Elmo $12,000 $12,000 Abandon septic system and hook up to city sewer Lake Elmo $300,000 $300,000 Replace north and west parking lot Lily Lake $120,000 $120,000 Seal coat playground to prevent further erosion Lily Lake $10,000 $10,000 Replace hot water heater Lily Lake $18,000 $18,000 Replace steam actuators in VUV Lily Lake $15,000 $15,000 Replace failed steam traps Lily Lake $8,000 $8,000 Replace electronic door hardware and readers Lily Lake $11,000 $11,000 Replace doors and hardware Marine $14,000 $14,000 Seal coat parking lot to prevent further erosion Oak Park $19,000 $19,000 Replace worn doors and hardware installed in 1955 Oak Park $25,000 $25,000 Replace leaking steam traps Oak Park $8,000 $8,000 Replace Ceramic tile in Kitchen and Dish room Oak-Land Junior High $170,000 $170,000 Replace Dish room counters Oak-Land Junior High $60,000 $60,000 Replace exterior lighting on building Oak-Land Junior High $30,000 $30,000 Replace clocks Oak-Land Junior High $2,000 $2,000 Replace original 1967 worn door hardware Oak-Land Junior High $45,000 $45,000 Replace restroom faucets Oak-Land Junior High $4,000 $4,000 Replace leaking steam traps Oak-Land Junior High $8,000 $8,000 Replace 10 skylights Oak-Land Junior High $9,000 $9,000 Replace caulking around windows Rutherford $0 $34,000 Replace carpeting in Green House installed in 1998 Rutherford $60,000 $60,000 Paint Green House Rutherford $9,000 $9,000 Replace Carpeting in 2 houses Rutherford $0 $120,000 $120,000 Overlay South West Parking Lot Stillwater Area High School $0 $0 Tuck point West Auditorium wall Stillwater Area High School $100,000 $320,000 Replace flooring in upstairs hallway and locker bays Stillwater Area High School $30,000 $30,000 Replace carpeting in Media Center Stillwater Area High School $60,000 $60,000 Replace Forum room seating Stillwater Area High School $0 $85,000 Resurface Orchestra, Gymnastics and Wrestling gym Stillwater Area High School $48,000 $48,000 Replace Casework in Media Center Stillwater Area High School $100,000 $100,000 Replace classroom worn doors and hardware installed in 1992 Stillwater Area High School $45,000 $45,000 Replace Gym doors and hardware installed in 1992 Stillwater Area High School $44,000 $44,000 Replace restroom faucets Stillwater Area High School $6,000 $6,000 Replace plumbing fixtures Stillwater Area High School $10,000 $10,000 Replace electronic door hardware and readers Stillwater Area High School $15,000 $15,000 Replace three water coolers installed in 1993 Stillwater Area High School $9,000 $9,000 Replace water softener Stillwater Area High School $40,000 $40,000 Replace lighting in Black Box and Main Forum Stillwater Area High School $24,000 $24,000 Replace 3 VFD's Stillwater Area High School $15,000 $15,000 Replace Steam Traps Stillwater Area High School $5,000 $5,000 Repalce ceiling tile in classrooms around auditorium Stillwater Junior High School $75,000 $75,000 Replace operable walls in classrooms around Auditorium Stillwater Junior High School $200,000 $200,000 Replace carpeting in 7 classrooms installed in 1990 Stillwater Junior High School $90,000 $90,000 Replace VCT flooring in art classrooms installed in 1990 Stillwater Junior High School $27,000 $27,000 Resurface tennis court to prevent further erosion Stillwater Junior High School $85,000 $85,000 Replace pool locker room showers Stillwater Junior High School $40,000 $40,000 Replace Casework in classrooms around Auditorium Stillwater Junior High School $100,000 $100,000 Replace room unit ventilators in classrooms surrounding the Auditorium Stillwater Junior High School $400,000 $400,000 Replace Orchestra instrument storage cabinets Stillwater Junior High School $40,000 $40,000 Partial Roof Replacement Stillwater Junior High School $0 $670,000 Cover exterior Auditorium walls Stillwater Junior High School $0 $275,000 Replace electronic door hardware and readers Stillwater Junior High School $12,000 $12,000 Replace two water coolers Stillwater Junior High School $6,000 $6,000 Replace 3 VFD's Stillwater Junior High School $15,000 $15,000 Refurbish 7 Air Handlers and 5 Rooftop units Stillwater Junior High School $140,000 $140,000 Replace flooring in café and 2 classrooms Stonebridge $25,000 $25,000 Replace original Casework Stonebridge $30,000 $30,000

9 09/22/16 Replace two operable walls Stonebridge $0 $120,000 Replace worn doors and hardware from 1971 Stonebridge $25,000 $25,000 Seal coat parking lot to prevent further erosion Withrow $14,000 $14,000 Seal coat playground to prevent further erosion Withrow $4,000 $4,000 Replace 2 roof top units Withrow $0 $120,000 Total FY18 $4,330,000 $6,244,000 $4,680,000 Category Physical Hazards $110,000 Other Hazardous Materials $70,000 Environmental Health & Safety Management $200,000 Asbestos Removal and Encapsulation $130,000 Fire Safety $220,000 Indoor Air Quality $70,000 Total Health and Safety Capital Projects $800,000 n/a Health and Safety, Projects Costing > $100,000 per Site n/a Asbestos Removal and Encapsulation $0 Fire Safety $240,000 Indoor Air Quality $0 Total Health and Safety Capital Projects $100,000 or More $240,000 n/a Accessibility n/a Category $30,000 Accessibility $0 n/a Deferred Capital Expenditures and Maintenance Projects n/a Category n/a Building Envelope $109,000 Building Hardware and Equipment $366,000 Electrical $97,000 Interior Surfaces $1,523,000 $1,873,000 Mechanical Systems $616,000 Plumbing $594,000 Professional Services and Salary $428,000 Roof Systems $0 Site Projects $597,000 Total Deferred Capital Expense and Maintenance $4,330,000 $4,680,000 n/a n/a Total Annual 10 Year Plan Expenditures $5,370,000 $5,720,000

10 Agenda Item X. C. Date Prepared: September 22, 2016 ISD 834 Board Meeting Agenda Item: Adopt Preliminary Proposed Property Tax Levy 2016 Payable 2017 Meeting Date: September 22, 2016 Contact Person: Kristen Hoheisel, Executive Director of Finance and Operations Background State law requires that the School Board adopt a proposed property tax levy for taxes payable in 2017 by September 30, This is the first step in the setting of property tax levies for next year. Other steps in the process are outlined below. This is very similar to the timeline that has been followed in previous years. The amount adopted by the district for preliminary 2016 payable 2017 provides revenue for the school year and is limited by state statute and voter approved referendum. This differs from the county and city calendar in that the 2017 levy provides the revenue for their 2017 calendar year budget. The school board may adopt a preliminary levy based on September estimates, or may adopt a preliminary levy that states Maximum Levy. If the board adopts a Maximum Levy, then Minnesota Department of Education adjustments may be made subsequent to the action by the Board. If a dollar amount is adopted in September, adjustments that would increase the levy are not allowed. Historically, the Maximum has been adopted in September as an assurance that final corrections or adjustments would be included for Board of Education consideration prior to certifying the final levy in December. September 22 September 30 November November / December December 8 At the board business meeting in which the proposed levy is adopted, District 834 is required to announce the meeting date, time and location of the subsequent meeting in which public testimony will be allowed and the final levy and budget will be discussed. The time and place of those meetings must be included in the proceedings or summary of proceedings published in the official newspaper per MS District 834 must provide Washington County with information by this date so that the meeting time and location may be included on the parcel specific notices which are mailed by the County in November. Washington County will mail estimated property tax statements, typically called truth-in-taxation notices to all taxpayers. These notices will show the estimated payable 2017 along with the actual 2016 property taxes on each individual parcel of property, based on a combination of proposed levies adopted by the school district, county, cities, and other taxing jurisdictions. The public must be allowed to speak at the budget and levy meeting. This meeting must occur after November 24 and must not be held before 6:00 p.m. The district may adopt the final levy at this same meeting. The final property tax levy must be adopted by the school board no later than five working days after December 20, The district must certify to the county auditor on or before five working days after December 20. At 6:00 p.m. District 834 will begin its regularly scheduled business meeting at which the budget and levy will be discussed and the public allowed to speak. will be presented Proposed 2016 (Payable 2017) Property Tax Levy Page 1

11 explaining the district s proposed levy and its estimated impact on taxpayers. Citizens will be given an opportunity to address the School Board, ask questions, and make suggestions. The School Board will take action to certify the amount of the final levy at the meeting on December 8. The final certified levy may not be greater than the proposed levy (except for additional amounts approved by voters in a referendum election or for corrections made by the Department of Education), but it may be less than the proposed levy. January 7 The District must notify the Minnesota Department of Education of the final certified levies by this date. As the above timeline shows, the action that the School Board takes now is not the final action on the payable 2017 levies. However, it is an important action for two reasons. First, the final levy that the School Board certifies in December may not be greater than the proposed levy approved now (except for additions or corrections made by the Department of Education or by district voters through an election on referendum authority). Second, the amount of the proposed levy will be used by the County to calculate the truth-in-taxation notices that will be sent to taxpayers. The maximum amounts the district can levy in various categories are specified in state law. These levy limitations are calculated for the district in detailed worksheets from the Minnesota Department of Education (MDE). We received the MDE worksheets commencing September 9 and have been receiving updates ongoing through mid-september. We have been verifying data as it has become available. The total levy is made up of many separate components in three funds (General, Community Service and Debt Service). The District is also allowed (or in some cases, required) to make a number of adjustments to levies certified in earlier years. Most of these adjustments are made either to correct for levies certified in earlier years based on estimated data or to compensate for legislative changes in funding formulas. A separate set of adjustments is allowed to make up for abatements of prior years taxes (i.e., reductions in taxes on individual parcels of property that were approved after levies were set). The 2016 (Payable 2017) property tax levy provides revenue primarily for the school year. For most of the categories there is a corresponding category of state aid. Thus, the amount that is levied will affect both the property tax and state aid revenue for The worksheet on page 6 compares the actual levies certified in 2015 to the preliminary levy limitations for 2016 (Payable 2017). Changes in Levy Amounts. Following is a summary of the levy categories and some of the factors that have caused changes in the levy amounts. Operating Referendum. Beginning with the school year, voters approved an eight year operating referendum of $1, per pupil, subject to an annual rate of inflation. For fiscal year 2018, this amount is $1, Local Optional Revenue and 1 st Tier Board Approved Referendum Levy offset the voter approved referendum allowance. Equity Revenue Levy. Beginning with Payable 2004, equity revenue is split between state aid and levy. The equity revenue levy is spread on the Referendum Market Value (RMV) and is equalized at the same rate as tier two Proposed 2016 (Payable 2017) Property Tax Levy Page 2

12 referendum levy. District 834 does not qualify for equalization due to market value. The total equity levy revenue is $790, Local Optional Revenue Levy. Beginning with the school year, metro districts receive $424 per adjusted pupil unit of revenue. Legislatively in 2014, there was a name change from Location Equity to Local Optional revenue. This is an offset to our voter approved referendum allowance in the amount of $3,798, Transition Revenue Levy. Beginning with the school year, districts received transition revenue to hold them harmless from formula changes as a result of the 2003 legislation. For the transition revenue was comprised of all state aid. Beginning with Payable 2004, transition revenue is split between state aid and local levy. The transition levy is spread on RMV and is equalized at the same rate as tier two referendum levy which District 834 no longer qualifies. The total transition revenue is $27, and is all local levy. 1 st Tier Board Approved Referendum Levy. Beginning with the school year, school boards were allowed to convert up to $300/APU of existing authority from voter-approved to board-approved. Districts with less than $300/APU of referendum authority are permitted to authorize additional new referendum revenue up to the difference between $300 per APU and the district s existing referendum authority. The total referendum aid amount is $200, and the levy is $2,487, Student Achievement Levy (aka: Uniform General Education Levy). Beginning with Payable 2014, the State implemented a levy raising approximately $20,000,000 for general education. The levy of $132, is the District s portion of this new Statewide levy. Operating Capital Levy. Beginning with Payable 2004, operating capital was split between state aid and levy. The portion of the operating capital (approximately 53 percent) that is on the local levy is spread on the adjusted net tax capacity. Total operating capital is estimated to be $2.036 million with $1.079 million as levy and $957,603 as state aid. Achievement and Integration Levy. Establishes a program to promote diversity, racial and economic integration, and increase academic achievement. The program requires at least 80% of a district s revenue to be used for innovative and integrated learning environments. The amount for Payable 2017 is $243, Reemployment Insurance Levy. This calculation fluctuates each year. It represents differences in what is projected for reemployment insurance and the actual costs from the year prior. The estimated amount is $68, for Safe Schools Levy. The Safe Schools Levy provides $36 per pupil unit. The total for Payable 2017 is $322, These funds can be used for: 1) Police liaison officers, 2) Drug abuse prevention programs, 3) Gang resistance education programs, 4) Costs for security in the schools or on school property, and/or 5) Costs associated for other crime prevention, drug abuse, student and staff safety and violence prevention measures. The 2007 Legislature provided school districts authority to levy funds for local intermediates under the Safe Schools Levy guidelines. Correspondingly on the levy worksheet is a category titled Safe Schools Levy Intermediate. These funds ($116,461.80) will be levied and sent to Intermediate School District 916 for expenses for school resource officers and expenses related to an emergency notification system. Proposed 2016 (Payable 2017) Property Tax Levy Page 3

13 Career and Technical Education Levy. Beginning in , this became an equalized levy. District 834 does not qualify for equalization. This revenue is used to partially fund the technical education program. For Payable 2017, the amount of the levy is $159, Long Term Facility Maintenance Levy. The 2015 Legislature adopted a bill combines deferred maintenance, health and safety and alternative facilities revenue. Because we are an alternative facility district, we are held harmless regarding a formula cap. For Payable 2017, the levy amount is $5,740, There is also a levy of $539,304 included in the debt service fund for payment of principal and interest on alternative facilities bonds issued during March 2000, November 2001 and Spring 2006 (for projects at Oak-Land and Stillwater Junior High Schools). Building Lease Levy. This levy authority is used to cover costs associated with the district s leased space. For Payable 2017, the current lease levy limit is $1,899, District 834 levy amount is $1,055, Basic Community Service Levy. The Basic Community Service levy for Payable 2017 is $451, The 2005 Legislature increased the general revenue formula from $5.23 to $5.42 per capita. Prior to the 2003 legislation, the formula allowance was $5.95 per capita. Other Community Service Levies. Early Childhood Family Education Levy decreased by approximately $10,000 due to a variety of factors including a change in the tax rate and adjusted net tax capacity. General, Community Service and Debt Service Fund Abatements and Other Adjustments. There are several levy adjustments from prior years. This is typical as the levy is certified on a projected pupil count and the subsequent adjustments are made based on actual student enrollment. Many adjustments span two subsequent levy processes to ensure the most accurate information. Debt Service Levies. The state requires the district to levy 105 percent of the amount needed each year to ensure enough resources to meet the debt service obligations. The 5 percent allows for variations in investment earnings, delinquent tax collections, and other unforeseen issues that may arise during the fiscal year. Correspondingly, in subsequent years, there is a calculation adjustment to account for the difference between the 105 percent levy and the actual principal and interest payments. This calculation is listed as Debt Service Excess Reduction. Total Levy. The total levy being proposed at this time for 2016 (taxes payable in 2017), after all adjustments and reductions, is $37,236, This is a projected increase of 1.75% from the Payable 2016 levy. Levy Impact. We won t know the exact tax rate for taxes payable in 2017 until at least January. However, we will have estimates at the Board Business meeting in December. Attachment: Proposed 2016 (Payable 2017) Property Tax Levy, by Fund and Category Proposed 2016 (Payable 2017) Property Tax Levy Page 4

14 GENERAL FUND Operating Referendum - Voter Approved Prior Years Adjustments Pay 2016 RMV Pay 2016 NTC Total Est. Pay 2017 RMV Est. Pay 2017 NTC Total 10,575, ,575, ,649, ,649, , , , , Sub Total 10,949, ,949, ,668, ,668, Equity Local Optional Transition 1st Tier Board Approved Referendum Prior Years Adjustments 861, , , , ,851, ,851, ,798, ,798, , , , , ,368, ,368, ,487, ,487, , , , , Sub Total 7,203, ,203, ,145, ,145, Student Achievement Operating Capital Alt Teacher Comp (QCOMP) Achievement & Integration Reemployment Ins Safe Schools Safe Schools Intermediate Career and Technical Annual OPEB Long Term Facilities Maintenance Building / Land Lease Total Before Adjustments Prior Years Adjustments 283, , , , ,450, ,450, ,079, ,079, , , , , , , , , , , , , , , , , , , , , ,653, ,653, ,740, ,740, ,272, ,272, ,363, ,363, ,569, ,569, ,226, ,226, (924,779.75) (924,779.75) (739,909.23) (739,909.23) Sub Total ,644, ,644, ,486, ,486, Total General 18,152, ,644, ,797, ,813, ,486, ,300, COMMUNITY ED Basic Community Education Early Child Family Home Visiting Adults w/ Disabilities School Age Care Prior Years Adjustments 447, , , , , , , , , , , , , , , , , , , , (426.33) (426.33) 15, , Service , , , , Proposed 2016 (Payable 2017) Property Tax Levy Page 5

15 DEBT SERVICE Debt Service Voter-Approved Debt Excess 3,870, ,870, ,066, ,066, (444,331.66) (444,331.66) (320,905.28) (320,905.28) Prior Years Adjustments 24, , , , Sub Total ,450, ,450, ,750, ,750, Debt Service Other Debt Excess 1,082, ,082, ,080, ,080, (75,457.37) (75,457.37) (51,363.19) (51,363.19) Prior Years Adjustments Sub Total ,006, ,006, ,029, ,029, Total Debt Service ,457, ,457, ,779, ,779, OPEB Debt Service Other Debt Excess 5,408, ,408, ,214, ,214, Prior Years Adjustments 4, , Total OPEB Debt ,413, ,413, ,215, ,215, GRAND TOTAL 18,152, ,441, ,594, ,813, ,422, ,236, Proposed 2016 (Payable 2017) Property Tax Levy Page 6

16 Preliminary Proposed Property Tax Levy Presented to the School Board September 22, 2016 Curiosity Thrives Here Purpose Provide an overview of the proposed, preliminary, property tax levy for Payable 2017 Review significant changes Curiosity Thrives Here 1

17 Key Messages Preliminary certification is a component of the overall levy process Revisions to the levy are still being made which will likely change the total amount Certifying the Maximum allows for greater flexibility The board will have one more chance to act on the 2017 property tax levy December 8 certification Truth in Taxation Hearing Curiosity Thrives Here Timelines September 22 Board adopts Preliminary Proposed 2016 Levy Payable 2017 September 30 Mid November District provides County with proposed levy and date of meeting the final levy and budget will be discussed County mails property tax statements showing estimated Payable 2017 property taxes and meeting date/time/location for the final levy and budget discussions Curiosity Thrives Here 2

18 General Fund Levies Pay 2016 RMV Pay 2016 NTC Est. Pay 2017 Est. Pay 2017 Levy Description of Categoricals Total RMV NTC Total Add your comments Operating Referendum Voter Approved 10,575, ,575, ,649, ,649, Prior Years Adjustments 374, , , , Sub Total 10,949, ,949, ,668, ,668, Equity 861, , , , Local Optional 3,851, ,851, ,798, ,798, Transition 27, , , , st Tier Board Approved Referendum 2,368, ,368, ,487, ,487, Prior Years Adjustments 94, , , , Sub Total 7,203, ,203, ,145, ,145, Student Achievement 283, , , , Operating Capital 1,450, ,450, ,079, ,079, Achievement & Integration 250, , , , Reemployment Ins 54, , , , Safe Schools 326, , , , Safe Schools Intermediate 118, , , , Career and Technical 159, , , , Long Term Facility Maintenance 4,653, ,653, ,740, ,740, Building / Land Lease 1,272, ,272, ,363, ,363, Total Before Adjustments 8,569, ,569, ,226, ,226, Prior Years Adjustments (924,779.75) (924,779.75) (739,909.23) (739,909.23) Sub Total ,644, ,644, ,486, ,486, Total General Fund 18,152, ,644, ,797, ,813, ,486, ,300, Community Service Levies Add your comments Levy Description of Categoricals Pay 2016 RMV Pay 2016 NTC Total Est. Pay 2017 RMV Est. Pay 2017 NTC Total Basic Community Education 447, , , , Early Child Family 320, , , , Home Visiting 6, , , , Adults w/ Disabilities 2, , , , School Age Care 150, , , , Prior Years Adjustments (426.33) (426.33) 15, , Total Community Service , , , , Curiosity Thrives Here 3

19 Debt Service Levies Add your comments Levy Description of Categoricals Pay 2016 RMV Pay 2016 NTC Total Est. Pay 2017 RMV Est. Pay 2017 NTC Total Debt Service Voter Approved 3,870, ,870, ,066, ,066, Debt Excess (444,331.66) (444,331.66) (320,905.28) (320,905.28) Prior Years Adjustments 24, , , , Sub Total ,450, ,450, ,750, ,750, Debt Service Other 1,082, ,082, ,080, ,080, Debt Excess (75,457.37) (75,457.37) (51,363.19) (51,363.19) Prior Years Adjustments Sub Total ,006, ,006, ,029, ,029, Total Debt Service ,457, , ,779, ,779, OPEB Debt Service Other 5,408, ,418, ,214, ,214, Debt Excess Prior Years Adjustments 4, , Total OPEB Debt ,413, ,413, ,215, ,215, Totals Add your comments Levy Description of Categoricals Pay 2016 RMV Pay 2016 NTC Total Est. Pay 2017 RMV Est. Pay 2017 NTC Total General 18,152, ,644, ,797, ,813, ,486, ,300, Community Service , , , , Debt Service ,457, ,457, ,779, ,779, OPEB Debt Service ,413, ,413, ,215, ,215, Total 18,152, ,441, ,594, ,813, ,422, ,236, Curiosity Thrives Here 4

20 Next Steps Administration recommends the school board adopt a Maximum proposed 2017 property tax levy at the September 22, 2016 business meeting School board will act on final levy certification on December 8, 2016 Taxpayers will have an opportunity to provide input during the Truth in Taxation meeting Curiosity Thrives Here 5

21 Questions? 6

22 Agenda Item XII. A. Date Prepared: September 16, 2016 ISD 834 Board Meeting Agenda Item: Adjourn Meeting Date: September 22, 2016 Contact Person: Board Chair Background: The meeting must be adjourned formally. Adjourn to Closed Session A. Closed Session for Property Pursuant to Minnesota Statute 13D.05 Subd. 3. ( 3) to develop or consider offers or counteroffers for the purchase or sale of reall or personal property. The closed session is to discuss property identified as Parcel ID: , 614 Mulberry St W, Stillwater, MN Motion by: Seconded by: Vote: Adjourn to Open Meeting Motion by: Seconded by: Vote: Adjourn Motion by: Seconded by: Vote: