37 schools 21 elementary, 10 middle and 6 high 4,700 staff members 7 th largest district of 180 school districts in Georgia 15 Year Student Enrollment History* 8/201646,061+1,341 3/201644,720+8,775 3/201135,945+10,086 3/200625,859+8,610 3/200117,249 *State March FTE Reports

Highest CCRPI score in GA Highest graduation rate in metro-Atlanta (and in FCS history) Highest ACT score in GA Highest SAT math score in GA Highest Financial Efficiency Rating in GA (and only 5-Star) Highest SAT score in metro-Atlanta 2 nd highest Standard & Poor’s rating in GA Lowest per pupil cost in metro-Atlanta Lowest operational millage rate

Bond: 1992, 1995, 1999, 2005 and 2014 SPLOST: 1997*, 2001, 2006* and 2011 SPLOST is an one-cent sales tax on goods that lasts a maximum of five years or until the established cap is reached. Current SPLOST expires June 2017; two opportunities a year for voting: March or November *Bonds issued Voter Approved Funding for Capital Improvements

One-cent sales tax on goods that lasts a maximum of five years or until the established cap is reached. By law, SPLOST for School funds can only be used for capital outlay projects for educational purposes and to make payments on bonds. FC voters approved SPLOST referendums in 1997, 2001 and All projects promised in these referendums have been completed. By law, SPLOST for school funds can only be used for capital outlay projects and to make payments on bonds. SPLOST is a consumption tax and not a property tax. It is charged on goods purchased in Forsyth County, regardless of where the purchaser resides. Forsyth County government and City of Cumming taxes and SPLOST/Bond Referendums are not related to the school district, each is a separate government entity.

One-cent sales tax on goods that lasts a maximum of five years or until the established cap is reached. By law, SPLOST for School funds can only be used for capital outlay projects for educational purposes and to make payments on bonds. FC voters approved SPLOST referendums in 1997, 2001 and All projects promised in these referendums have been completed. If Approved the SPLOST Would… Make the payments for $159,471,625 of voter approved debt (portions of four issues, last one being the 2014 bond resolution) Provide a possible $33,528,375 for capital improvements Land is a priority; renovations and improvements to existing schools, transportation, technology and safety Go into effect in July 2017 and allow for collections to continue without interruption Expire in June 2022 or when a projected maximum of $195 million is collected

One-cent sales tax on goods that lasts a maximum of five years or until the established cap is reached. By law, SPLOST for School funds can only be used for capital outlay projects for educational purposes and to make payments on bonds. FC voters approved SPLOST referendums in 1997, 2001 and All projects promised in these referendums have been completed. If the SPLOST is Not Approved… The Forsyth County Board of Education would have to increase the current debt service millage rate (property taxes) to make the bond payments. It is projected that an annual increase would be:

In 2001 the voters of Forsyth County approved a 100% senior (65) homestead exemption for school taxes. Since that time, Forsyth County’s population has grown from 98,407 to 212,500. Only one other county in metro-Atlanta has a similar exemption (Cobb, 62+; Cherokee's exemption has a home value cap).Cherokee's

In FY 2015, senior exemptions accounted to over $19 million in lost revenue. The FC Board of Education found that homeowners that were NOT the legal guardians of the students residing in rental and residential properties were claiming $500,000 in senior exemptions, thus shifting the burden of funding these students to the remaining taxpayers.

This revision would NOT change: For those that have senior exemptions and DO NOT have children residing in their home For those that have senior exemptions and have legal guardianship of children living in the home Other homestead exemptions

If this revision is approved, homeowners 65 years of age and older that are NOT the legal guardians of the students residing in rental and residential properties would pay school taxes. If this revision is not approved, the homestead exemption for school taxes will stay as it.

One-cent sales tax on goods that lasts a maximum of five years or until the established cap is reached. By law, SPLOST for School funds can only be used for capital outlay projects for educational purposes and to make payments on bonds. FC voters approved SPLOST referendums in 1997, 2001 and All projects prom these referendums have been completed. Registration and Advanced Voting Last day to register to vote: Oct. 11 Advanced Weekdays, Oct , 8am to 6pm Saturday, Oct. 29 and M-F, Oct. 31-Nov. 4, 7am to 7pm Locations: Cumming City Hall Hampton Park Library Midway Park Community Bldg. Sharon Springs Community Bldg. FC Administration Building (8am to 4:30pm)

One-cent sales tax n goods that lasts a maximum of five years or until the established cap is reached. By law, SPLOST for School funds can only be used for capital outlay projects for educational purposes and to make payments on bonds. FC voters approved SPLOST referendums in 1997, 2001 and All projects promised in these referendums have been completed. 7:00 a.m. to 7:00 p.m. Voter designated precinct Be informed! Special Elections are LAST on the ballot.; 1 st is SPLOST and 2 nd is Senior Homestead Q & A PowerPoint Video More information! Tuesday, November 8: Voting Day