The Special Meeting of the Board of School Directors of the Williamsport Area School District of which all members were duly notified and of which due public notice was given as required by Act 84 of 1986, was held on Tuesday evening, May 24, 2005, beginning at 6:00 p.m. in the Board of Directors’ Room, District Service Center, 201 West Third Street, Williamsport, Pennsylvania.
The President, David B. Stone, Jr., called the meeting to order with the following members:
PRESENT: Karen V. Harris, David A. Huffman, Susan A. Mahaffey, Pamela J. Markle,
Jay B. Shultz, David B. Stone, Jr., James E. Temple Lois T. Williams,
Thomas A. Zimmerman
ABSENT: None
INVOCATION – Silent Reflection
APPROVAL OF MINUTES: None
Student Representatives’ Report – None
BOARD PRESIDENT’S REPORT – Mr. David B. Stone, Jr.
Motion made by Mr. Shultz, seconded by Mrs. Markle, to approve the following two items under Board President’s Report:
A. Amend the adjudication for student 04/05-11 for the quasi-judicial hearing held on
April 20, 2005.
B. Approve a Special Meeting to be held on June 28, 2005, beginning at 6:00 p.m. to be held in
the Baskin Gallery at the District Service Center, 201 W. Third Street, Williamsport. The
purpose of the meeting will be to consider adopting the FY06 budget and any other business to come before the Board.
The motion carried by a unanimous roll call.
SUPERINTENDENT’S REPORT – Patricia A. Lowery, Ph.D.
A. Elementary Class Size and Staffing Alignment Data Discussion
Motion made by Mrs. Markle, seconded by Mrs. Harris, to accept the elementary class size and staffing alignment recommendation as presented.
The motion carried by a unanimous roll call.
B. Youth Leadership Lycoming - Dr. Lowery reported that she attended a graduation ceremony and recognition reception for our WAHS students that were selected to participate in the
Youth Leadership Lycoming Program.
Committee Reports by Board Members - None
Construction Projects - None
FINANCE REPORT
President Stone recognized Mr. Glen Williams who spoke to the board concerning Act 72.
The Board had a lengthy and detailed discussion about Act 72. Each board member offered his/her opinion and/or concerns. Mr. Zimmerman recommended that the following PSBA recommended qualifications to nullify the resolution be added to our resolution:
(1) If Act 71 of 2004 is declared by a court to be unconstitutional or invalid in whole or part,
notwithstanding the pendency of an appeal for such ruling; or
(2) If no property tax relief allocations have been distributed to the school district prior to the end
of the 2007-2008 school year.
The board agreed to add these qualifications to the proposed resolution
6.1 Motion made by Mrs. Markle, seconded by Mr. Shultz, to ratify the attached resolution opting in to Act 72 of 2004 “The Homeowner Tax Relief Act” for the purpose of qualifying the school district to receive property tax relief allocations, provided for under Act 72, with the
two qualifications listed above.
A RESOLUTION OF THE BOARD OF SCHOOL DIRECTORS OF WILLIAMSPORT AREA SCHOOL
DISTRICT, IMPOSING A TAX SOLELY FOR THE PURPOSE OF QUALIFYING THE SCHOOL
DISTRICT TO RECEIVE PROPERTY TAX RELIEF ALLOCATION PROVIDED UNDER ACT 72, UPON
THE EARNED AND NET PROFITS OF RESIDENTS OF SAID SCHOOL DISTRICT; OPTING INTO
AND INCORPORATING THE PROVISIONS OF ACT 72 OF 2004; PROVIDING FOR THE EFFECTIVE
DATE OF THE INCREASED TAX RATE, THE FILING OF RETURNS, AND THE WITHHOLDING,
PAYMENT AND COLLECTION OF THE TAX AND PROVIDING FOR THE DURATION THEREOF.
WHEREAS, the Board of School Directors of the Williamsport Area School District
(hereinafter called “Board”), Lycoming County, Pennsylvania hereby
opts-in to the Homeowner Tax Relief Act (Act 72 of 2004) (“Act 72”);
and
6.1
Motion made by Mrs. Markle, seconded by Mr. Shultz to ratify the attached
resolution cont’d:
WHEREAS, in the judgment of the Board it is necessary, to levy and
impose an additional 0.1 % tax upon earned income and net profits to
provide for additional revenue for exclusions for homestead and farmstead
property to reduce school district property taxes and to qualify for a
state property tax reduction allocation; and
WHEREAS, the Board, by virtue of Sections 321(B)(1) and 331(A) of the Act 72 is
authorized and empowered to impose, levy and collect an additional tax on
earned income and net profits;
NOW, THEREFORE, BE IT RESOLVED, by the Board of School Directors of
Williamsport Area School District, Lycoming County, Pennsylvania, and it is
hereby resolved by the authority of the same, as follows:
SECTION 1. INCORPORATION OF STATUTE
: The provisions of Act 72 are incorporated herein by reference. To the extent
that Act incorporates portions of Pennsylvania statutes, the school
district also incorporates those provisions here.
SECTION 2. IMPOSITION OF TAX
: A tax for the purpose of further funding homestead and farmstead exclusions
of one tenth of one percent (0.1%) on earned income received and net profits
earned by residents of Williamsport Area School District is hereby levied and
assessed and shall become effective in accordance with the provisions of
section 321(D) of Act 72 which state that, “An earned income and net
profits tax rate authorized under this section and imposed pursuant to section
331shall be effective beginning on the first day of the fiscal year in which a
school district will receive a payment under section 505(B) “[of Act
72].” Section 505(B) of Act 72 provides an allocation to school districts
from the property tax relief reserve fund “commencing July 1, 2005 and
each fiscal year thereafter” for the purpose of property tax relief. Each
school district will receive
6.1
Motion made by Mrs. Markle, seconded by Mr. Shultz to ratify the attached
resolution cont’d:
notification of whether such an allocation is to be made by April 20, 2005 and
by April 20 of each year thereafter.
SECTION 3. DECLARATION, RETURN AND PAYMENT OF TAX: (A).
NET PROFITS AND NET PROFITS NOT SUBJECT TO WITHHOLDING:
Every taxpayer making net profits and earned income not subject to withholding
in any year beginning January 1, 2006 and thereafter shall file on or before
April 15, 2006, and annually thereafter, a declaration of his estimated net
profits for the current year; shall pay the tax due thereon in quarterly
installments, on or before April 15, June 15, September 15 of the current year
and January 15 of the succeeding year; and shall file a final return and to pay
to the officer or bureau the balance of the tax due, on April 15 of the
succeeding year, all as provided in Section 13, III, A(1), of The Local Tax
Enabling Act. For the year beginning January 1, 2005, a declaration of
estimated net profits for the period July 1 through December 31, 2005, shall be
filed on or before June 15, 2005 and installment payments for the period of
July 1 through September 30, 2005 shall be paid on
September 15, 2005 and for the period of October 1, 2005 through December 31,
2005 shall be paid on January 15, 2006.
(B). ANNUAL RETURN:
For each year beginning with the year 2005, every taxpayer shall make a file a
final consolidated return on or before April 15 of the succeeding year, and pay
the tax due, all as provided in Section 13, III of The Local Tax Enabling Act.
Every taxpayer making such return shall, at the time of filing thereof, pay to
the officer the amount of tax shown as due thereon, all as provided in
Sections 8711-8712 of Act 50 of 1998, Section 13, III, B. (2) of The Local Tax
Enabling Act and of Act 72.
6.1
Motion made by Mrs. Markle, seconded by Mr. Shultz to ratify the attached
resolution cont’d:
SECTION 4. COLLECTION AT SOURCE:
(A).
Every employer having an office, factory, workshop, branch, warehouse or other
place of business within the geographical area of Williamsport Area School
District shall deduct the tax imposed by this Resolution on the earned income
payable by him to his employee or employees who reside in the geographical area
of Williamsport Area School District. Said employers shall file consolidated
quarterly returns and final returns and pay quarterly to the officer the amount
of taxes deducted, all as set forth in Section 13, IV (b) of The Local Tax
Enabling Act. The returns shall be for calendar quarters and shall be returned
and the tax paid on or before April 30, July 31, and October 31 of the
current year, and January 31 of the succeeding year. (1).
On or before February 28, 2006, and on each February 28 thereafter, every
employer shall file with the officer:
(a)
An annual consolidated return showing the total amount of earned income paid,
the total amount of tax deducted, and the total amount of tax paid to the
officer for the period beginning January 1 and ending December 31 of the prior
year.
(b)
A return withholding statement for each employee employed during all or any
part of the calendar year, setting forth the employee's name, address and
social security number, the amount of earned income paid to the employee during
said period, the amount of tax deducted, the political subdivisions imposing
the tax upon such employee, and the amount of tax paid to the officer. Every
employer shall furnish two (2) copies of the individual return to the employee
for whom it is filed.
(B)
Every employer who discontinues business prior to December 31 of any year
shall, within thirty (30) days after discontinuance of business, file
consolidated returns and withholding statements hereinabove required and
pay the tax due.
6.1
Motion made by Mrs. Markle, seconded by Mr. Shultz to ratify the attached
resolution cont’d:
(C)
No employer shall be required to register, deduct taxes, file returns or pay
taxes for domestic servants.
SECTION 5. ADMINISTRATION
: Pursuant to section 322(A) of Act 72, the tax levied by this Resolution shall
be administered by the income tax officer or bureau selected from time to time
by action of the Board of School Directors of Williamsport Area School
District pursuant to section 10 of the Local Tax Enabling Act. Such officer or
bureau shall have the powers and duties, and be subject to the penalties,
provided in The Local Tax Enabling Act.
SECTION 6. APPLICABILITY
: The tax imposed in Section 2 of this Resolution shall not be levied on the
net profits of any person, institution or organization as to whom it is beyond
the power of Williamsport Area School District to impose said tax under
existing law, the Constitution of the United States of America, or the
Constitution and laws of the Commonwealth of Pennsylvania.
SECTION 7. SEVERABILITY
: The provisions of this Resolution are severable. If any part of this
Resolution is declared to be unconstitutional, illegal or invalid, the validity
of the remaining provisions shall be unaffected thereby. It is the intention
of the Williamsport Area School District that this Resolution would have been
adopted and such unconstitutional, illegal or invalid part not been included
herein.
RESOLVED, this _______ day of _________________, 2005. ATTEST:
BOARD OF SCHOOL DIRECTORS OF
WILLIAMSPORT AREA SCHOOL DISTRICT
________________________________ By
___________________________________
Secretary
President
Roll Call - Yea: Markle, Stone, Zimmerman
Nay: Harris, Huffman, Mahaffey, Shultz, Temple, Williams
The motion failed.
6.2*
Motion made by Mr. Zimmerman, seconded by Mrs. Mahaffey, to adopt the following
resolution relative to a proposed budget for the 2005-2006 fiscal year:
RESOLVED: That in accordance with the School Laws of Pennsylvania, 1949 as
amended, Section 687, the Board of School Directors of the Williamsport Area
School District announces a proposed general fund budget in the amount of funds
which will be required by the Williamsport Area School District for the fiscal
year beginning July 1, 2005, and
RESOLVED FURTHER: That a meeting of the Board of School Directors of the
Williamsport Area School District is scheduled to be held at 6:00 p.m. on
Tuesday,
June 28, 2005, for the
purpose of adopting the general fund budget and such other general business as
may be brought before the Board, and
RESOLVED FURTHER: That the Secretary be and is hereby authorized and directed
to provide for special notice in a local newspaper that the proposed budget is
available for inspection at the Office of the Board Secretary of the
Williamsport Area School District, 201 West Third Street, Williamsport,
Pennsylvania for all who may be interested:
The following is a summary of the proposed General Fund Budget for the fiscal
year beginning July 1, 2005:
ESTIMATED BEGINNING FUND BALANCE
AVAILABLE FOR APPROPRIATION 06/30/05 $
1,250,000
ESTIMATED REVENUE (Restricted & Unrestricted)
65,779,793
TOTAL ESTIMATED FUND BALANCES AND REVENUES
AVAILABLE FOR APPROPRIATION
67,029,793
ESTIMATED EXPENDITURES AND OTHER
FINANCING USES (Restricted & Unrestricted)
66,102,182
ESTIMATED ENDING UNRESERVED FUND BALANCE 06/30/06 927,611
TOTAL APPROPRIATIONS AND ENDING FUND BALANCE 67,029,793
Although the Tax levy will not be made until the budget is adopted on June 28,
2005, the proposed budget anticipates the following taxes:
05/06
Real Property (18.20 mills 04/05)
11.98
NOTE: (11.52 mills is the revenue neutral millage as
determined by the Lycoming County Assessment
Office) Act 511 Taxes
Earned Income
1½ %
Real Estate Transfer
½ of 1%
The motion carried 8-1 with Mr. Huffman voting in opposition.
BOARD POLICY – None
CURRICULUM REPORT - None
PERSONNEL REPORT
9.1
Motion made by Mrs. Markle, seconded by Mr. Shultz, to rescind motion 9.3 H,
approved by
the Board of School Directors at the May 17, 2005 Board Meeting as follows:
Lee Ann Vollman, 289 Grimesville Road, Williamsport, as Head Cheerleading Coach
according to the contract rate outlined in the collective bargaining agreement
with the
Williamsport Education Association (stipend amount $2,210) for the 2005-2006
school year.
The motion carried by a unanimous roll call.
President Stone recognized the following individuals to speak to the board
concerning the head cheerleading coach position: Jodi Scott, Brenda Wright,
Dorothy Zimmerman, Carl Stine, Elizabeth Stine, Traci Walters, Cecila Olsen,
John Imrisek, Kelly Fetters, Ed Shaffer and Carol Butters.
President Stone called an executive session for personnel and legal advice
beginning at 6:34 p.m. The meeting reconvened at 7:10 p.m.
9.2
Motion made by Mrs. Markle, seconded by Mr. Temple, to approve Lee Ann Vollman,
as
Head Cheerleading Coach according to the contract rate outlined in the
collective bargaining
agreement with the Williamsport Education Association (stipend amount $2,210)
for the 2005-2006 school year.
The motion carried by a unanimous roll call.
PROFESSIONAL DEVELOPMENT
10.1
Motion made by Mrs. Mahaffey, seconded by Mr. Shultz, to approve released time
for staff
members to participate in professional development activities in accordance
with the
Professional Development Plan of the Williamsport Area School District and
consider
approving training programs. All expenditures proposed are within local, state
and federal budget categories approved as noted.
The motion carried by a unanimous roll call.
STUDENT/COMMUNITY ACTIVITIES
11.1
Motion made by Mrs. Markle, seconded by Mrs. Harris, to approve the following
student trip:
A.
Thirty six (36) Williamsport Area High School Key Club student to travel to a
Philadelphia Phillies baseball game during June 2005. Students will be
accompanied
by their advisor and chaperones. Students eligible to participate will not have
been
suspended from school more than five days; will have no bus disciplinary record
; will
be passing all major courses; and are not, in the judgment of their house
principal,
experiencing attendance difficulties. Transportation will be provided by
contract
carrier and paid for by the Key Club.
The motion carried by a unanimous roll call.
BIDS/CONTRACTS - None
TAX ITEMS - None
ITEMS FROM BOARD MEMBERS
President Stone reported that he appointed Pam Markle to review our policy of
having an invocation at the beginning of our meetings.
ITEMS FROM BOARD MEMBERS CONT’D:
Mrs. Mahaffey reported that our Girl’s Softball team begins playoff
competition tomorrow afternoon.
ITEMS FROM PUBLIC
Elaine Buffington asked about our procedure for reviewing complaints such as
the problems with cheerleading.
Motion made by Mrs. Markle, seconded by Mrs. Harris, and carried the meeting
adjourned at 8:55 p.m.
_________________________________
Charles E. Peterson, Jr. Board Secretary