AGENDA ADDENDUM
June 17, 2008
5. FINANCE REPORT CONT’D:
5.3
Consider adopting the General Fund Budget as summarized below and adopting the
following tax levies and resolutions, where appropriate, for the fiscal year
ending June 30, 2009:
ESTIMATED BEGINNING FUND BALANCE
AVAILABLE FOR APPROPRIATION 06/30/08 $
4,500,000
ESTIMATED RESERVE FOR ENCUMBRANCES 200,000
FY08-09 UNRESTRICTED REVENUE
63,499,972
FY08-09 RESTRICTED REVENUE
7,342,548
TOTAL ESTIMATED FUND BALANCE AND REVENUE
AVAILABLE FOR APPROPRIATION
75,542,520
FY08-09 UNRESTRICTED EXPENDITURES
63,457,925
FY08-09 RESTRICTED EXPENDITURES
7,342,548
ESTIMATED RESERVE FOR ENCUMBRANCES
200,000
TOTAL ESTIMATED EXPENDITURES
71,000,473
ESTIMATED JUNE 30, 2009 FUND BALANCE 4,542,047
08/09
Real Property (12.95 mills 07/08)
13.35
Act 511 Taxes
Earned Income
1½ %
Real Estate Transfer
½ of 1%
Exemptions:
RESOLVED,
by the Board of School Directors of Williamsport Area School District, that
homestead and farmstead exclusion real estate tax assessment reductions are
authorized for the school year beginning July 1, 2008, under the provisions of
the Homestead Property Exclusion Program Act (part of Act 50 of 1998) and the
Taxpayer Relief Act (Act 1 of 2006), as follows: 1.
Aggregate amount available for homestead and farmstead real estate tax
reduction.
The following amounts are available for homestead and farmstead real estate
tax reduction for the school year beginning July 1, 2008:
a.
Gambling tax funds
. The Pennsylvania Department of Education (PDE) has notified the School
District that PDE will pay to the School District during the school year
pursuant to Act 1, 53 P.S. § 6926.505(b), as a property tax reduction
allocation funded by gambling tax funds, the amount of $2,430,571.
2.
Homestead/farmstead numbers.
Pursuant to Act 50, 54 Pa. C.S. § 8584(i), and Act 1, 53 P.S. §
6926.341(g)(3), the County has provided the School District with a certified
report listing approved homesteads and approved farmsteads as follows:
a.
Homestead property number.
The number of approved homesteads within the School District is 7,524.
b.
Farmstead property number.
The number of approved farmsteads within the School District is 61.
c.
Homestead/farmstead combined number.
Adding these numbers, the aggregate number of approved homesteads and
approved farmsteads is 7,585.
3.
Real estate tax reduction base calculation.
Dividing the amount available during the school year for real estate tax
reduction of $2,430,574 by the aggregate number of approved homesteads and
approved farmsteads of 7,585 (before considering the assessed value of approved
homesteads and approved farmsteads having an assessed value below the
preliminary calculation of the maximum real estate assessed value reduction
amount to be established as the homestead and farmstead exclusion amount), the
preliminary calculation of the maximum real estate tax reduction amount
applicable to each approved homestead and to each approved farmstead is
$320.44.
4. Farmstead calculation.
The farmstead exclusion amount shall be 50% of the homestead exclusion
amount. Therefore the farmstead base tax reduction shall be $160.22
($320.44/2). Multiplying the Farmstead Base of $160.22 by the number of
approved farmsteads of 61 provides $9,772 of funds available for farmstead tax
reduction. This results in a farmstead assessed value base reduction of
$12,000 ($12,000 x millage rate of 13.35 mills = 160.22)
Exemptions cont’d:
Based on calculations provided by the School District Business Office from the
best available information and carefully evaluated by the School Board,
considering the assessed value of approved farmsteads having an assessed value
below the base calculation of 12,000 which shall be distributed to other
farmsteads with an assessed value above $12,000, the adjusted maximum farmstead
assessed value reduction shall be $22,770 which will result in a maximum tax
bill reduction of $303.98 ($22,770 x millage rate of 13.35 mills = $303.98)
5. Homestead calculation.
Subtracting the Farmstead allocation of $9,772 from the slot revenue funds
available of $2,430,571 provides $2,420,763 available for distribution to
approved homesteads. Dividing the homestead funds available of $2,420,763 by
the total approved homesteads of 7,524 provides a homestead reduction base of
$321.74 and an assessed value base reduction of $24,100 (24,100 x millage rate
of 13.35 mills = $321.74). Based on calculations provided by the School
District Business Office from the best available information and carefully
evaluated by the School Board, considering the assessed value of approved
homesteads having an assessed value below the base calculation of 24,100 which
shall be distributed to other homesteads with an assessed value above $24,100,
the adjusted maximum homestead assessed value reduction shall be $24,478 which
will result in a maximum tax bill reduction of $326.78 ($24,100 x millage rate
of 13.35 mills = $326.78)
6.
Homestead/farmstead exclusion authorization – July 1 tax bills.
The tax notice issued to the owner of each approved homestead within the
School District shall reflect a homestead exclusion real estate assessed value
reduction equal to the lesser of: (a) the County-established assessed value of
the homestead, or (b) the maximum real estate assessed value reduction of
$24,478. The tax notice issued to the owner of each approved farmstead within
the School District shall reflect an additional farmstead exclusion real
estate assessed value reduction equal to the lesser of: (a) the
County-established assessed value of the farmstead, or (b) the maximum real
estate assessed value reduction of $22,770. For purposes of this Resolution,
“approved homestead” and “approved farmstead” shall mean
homesteads and farmsteads listed in the report referred to in paragraph 2 above
and received by the School District from the County Assessment Office on or
before May 1 pursuant to Act 1, 53 P.S. § 6926.341(g)(3), based on
homestead/farmstead applications filed with the County Assessment Office on or
before March 1. This paragraph 5 will apply to tax notices issued based on the
initial tax duplicate used in issuing initial real estate tax notices for the
school year, which will be issued on or promptly after July 1, and will not
apply to interim real estate tax bills.
5.8
Consider authorizing a June 27, 2008 order for the payment of bills with
retroactive Board approval to occur on July 15, 2008.
7.
CURRICULUM REPORT CONT’D:
7.7
Consider approving J. Henry Cochran Elementary School Student/Parent Handbook
for the 2008-09 school year.
7.8
Consider approving Stevens Elementary School Student/Parent Handbook for the
2008-09 school year.
7.9
Consider approving participation by 14 rising Grade 8 students in Mansfield
University’s Summer Leadership Academy. The cost of the program is funded
through a grant by Mansfield University. The cost of two professional
employees to accompany the students, plus transportation, is funded through the
district’s general fund.
7.10
Consider approving Kelley Coledo to accompany 14 rising Grade 8 students to the
five-day Leadership Academy Program at Mansfield University at the rate of $90
per day plus mileage. The district is responsible for the cost of the
teacher accompanying the group plus the cost of transporting the students. All
other costs are paid for by Mansfield University.
8.
PERSONNEL REPORT CONT’D:
8.1 RESIGNATIONS
Consider accepting the following resignation(s), effective on the dates and for
the purposes indicated:
G.
Brianna R. Nau, part-time instructional support aide at Cochran Elementary
School, for personal reasons, effective June 11, 2008.
8.3* ELECTION OF STAFF
Consider the election of the following staff, for the purpose and on the date
indicated:
Q.
The following persons as part-time aides to assist the Athletic Program at the
high school and the middle schools during the fall and spring sessions,
effective June, 2008 at the current contract rate (position previously held by
Linda McManus):
Jennifer A. Douglass
2631 Route 973 East, Cogan Station
Dana A. Strunk
117 Grandview Avenue Ext., Cogan Station
R.
The following substitute teacher(s), subject to assignment by the
Superintendent of Schools, at the salary and/or daily rates as established by
Board policy ($90 per day for first 45 days; $110 per day for days beyond the
45th
day; up to a maximum of 180 days/year), and only for the actual number of
hours assigned and worked:
Brianna R. Nau 2323 Riverside Dr., Apt. 3, S. Williamsport
8.5 CONTRACTED SERVICES
A.
Consider approving Carol K. DeSilva, 207 Feigles Rd., Muncy, to provide
services as needed for Camp Ophelia and extended year programs in the
Williamsport Area School District, effective June 9, 2008, through June 5,
2009. Ms. DeSilva shall be paid at the rate of $950 per week for Camp Ophelia
and at the rate of $27.03/$27.71 per hour for other extended year services
provided. (Contract for Ms. DeSilva's services will be prepared and executed.)
8.6 OTHER
A.
Consider approving up to 20 additional days during the summer of 2008 for Lisa
M. Nible, School Psychologist, at her per diem rate for 2007-2008, to complete
necessary testing and completion of Initial Evaluations Reports.
B.
Consider approving up to 20 additional days during the summer of 2008 for
Stephanie M. Pardoe, Extended Day Program Coordinator, at her per diem rate for
2007-2008, for work with the 21st Century grant projects.