School Finance Basics
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1 School Finance Basics Catherine Clark, Texas Association of School Boards 2017 Texas Association of School Boards, Inc. All rights reserved.
2 Foundation Program Basics Establish a foundation An amount of money needed to provide educational services, adjusted for district and student characteristics Arrange for property to be valued for tax purposes Set a minimum property tax rate for program participation Permit a range of property tax rates, subject to limits Apply the district-adopted tax rate to property value to calculate the tax levy Apply state aid if the local property tax does not yield the foundation Recapture local property taxes if the local district can reach and exceed the foundation level 2017
3 Two Districts with Different Wealth, Same Tax Rate $ Foundation Low wealth Mid wealth 2017
4 Three Districts with Different Wealth, Same Tax Rate $ Foundation Low Wealth Mid Wealth High Wealth 2017
5 Guaranteed Yield Formulas $ Tax Yield $31.95 Low Mid Wealth High 2017
6 Current School Finance System, Recapture $99 Recapture $5140 Golden Pennies $31.95 Yield/penny/WADA M&O tax rate Tier 1 Tier 2 Tier 3 Assumes $1.50 M&O tax rate in 2005 Includes $25,000 homestead exemption and fractional funding $1.00 $1.06 $
7 Other Resources Grant funds Funds for capital outlay and debt repayment Federal funds 2017
8 Foundation School Program: The State Share is Falling History ( estimated by LBB) Billions of Dollars Fiscal Year State FSP Spending *Data for FY17-FY19 are estimated Source: Direct from LBB, General Appropriations Act, Texas Education Agency Local FSP Spending 8
9 Ten Year Student Funding Trends 60% Local Aid per Student State Aid per Student Federal Aid per Student 50% PERCENTAGE SPLIT 40% 30% 20% 10% 0% Local Aid per Student 45% 43% 46% 44% 46% 48% 49% 50% 49% 52% State Aid per Student 45% 44% 38% 40% 43% 41% 41% 39% 41% 38% Federal Aid per Student 10% 14% 16% 16% 11% 11% 10% 10% 10% 10% FISCAL YEAR
10 Texas relies on property taxes and sales taxes to fund state and local government. Property Tax (14 th ) Income Tax (N/A) State Sales Tax (10 th )
11 The Majority of Property Taxes Fund Public Schools Special District Growth of the Property Tax by Taxing Unit Type 30 13% 25 School District 54% City County 17% DOLLARS (IN BILLIONS) % Special Purpose District Levy 4,952,734,9 5,133,820,4 5,392,511,5 4,926,074,0 5,543,422,3 5,529,434,2 6,370,469,8 6,954,137,4 County Levy 6,342,704,9 6,526,724,0 6,567,069,8 6,742,912,7 7,064,659,1 7,537,749,4 8,114,998,1 8,696,387,3 City Levy 6,451,012,4 6,593,755,0 6,755,401,4 6,810,049,3 7,054,989,7 7,324,430,8 7,828,571,7 8,380,435,8 School Levy 21,233,517, 21,780,056, 21,558,289, 22,001,561, 23,072,781, 24,854,671, 26,792,677, 28,176,465, Source: Texas Comptroller of Public Accounts, 2015 property Tax Levies 11
12 Looking at only Operations & Maintenance funding, since 2015 local property tax revenue has increased by 10% while the state has only increased its funding by 3%. Source: PEIMS Financial Standard Reports (Author s Calculation) Since 2015, school funding from local property taxes have increased $14.35 Billion while state funding increased $2.17 Billion Source: Legislative Budget Board 12
13
14 General Appropriations Act FY18 19 The legislature reduced the State s share of public education funding. The budget that the legislature passed counts on over 14% increase in local property taxes over the FY tax years. 14
15 General Appropriations Act FY
16 Letter from the Texas Education Agency 16
17 If the State of Texas doesn t assume its share, the problem will only get worse. Student Enrollment (2015): 4,852,600 Projected Student Enrollment (2019): 5,166,298 Source: General Appropriations Act FY 18 FY 19 17
18 Cost Rank State Average Funding per Student* NAEP Performance Score** Perf. Rank State Average Funding per Student* NAEP Performance Score** 1 New York $20, Alaska $18, New Jersey $17, Connecticut $17, Vermont $16, Wyoming $15, Massachusetts $14, Rhode Island $14, New 9 Hampshire $14, Pennsylvania $14, Texas $8, Massachusetts $14, New Hampshire $14, Ranking by NAEP Performance 3 New Jersey $17, Minnesota $11, Vermont $16, Virginia $10, Maryland $13, Wyoming $15, Indiana $9, Pennsylvania $14, Texas $8,
19 How do dollars equate to performance in Texas? District M&O Funding per Student (FY16) Performance Ranking* (FY16) Top 30 Performers in Texas $9, Texas Average $8,
20 More State Investment in Public Education Will Lower Property Taxes Surging property taxes are directly linked to the state s school finance system. The state s dependence on local property taxes is enormous and clear, while school districts costs continue to increase with 60% of students who are economically disadvantaged, and 20% that are English Language Learners. Two ways of reducing local property taxes: 1. Increase state investment; and 2. Pass legislation so that school districts are not penalized for lowering tax rates. 20
21 Questions?
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