1. Duxbury’s Education Spending in Context
How do we move beyond a “level services” budget in order to
fund improvements to teaching and learning in our schools?
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2. What is the scale of change needed to fund improvements?
The Superintendent’s FY2019 Recommended Budget, which was not included in the town’s budget, requested a $747,000 increase over ”level services”:
Budget Request
FTE
Budget Impact
2.0 FTE Instructional Coaches
2.00
120,000
2.0 FTE Special Education Team Chairs
180,000
2.9 FTE Middle School Teachers
2.90
174,000
0.4 FTE Art Department Head
0.40
24,000
Net increase to expense accounts
249,000
Total
7.30
747,000
This amount roughly equals 1% of Duxbury’s General Fund Revenue:
FY2017 General Fund Revenue = $74,270,660
1% = $742,706
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3. What is General Fund Revenue?
Duxbury Schools’ revenue sources:
General Fund Revenue
Property Tax Levy
Local Receipts
State and Federal Aid
MA Chapter 70 funds
Entitlement grants and reimbursements
Revolving Funds & Other Revenue
User fees
In FY2017, 86.1% of Education spending in Duxbury was drawn from General Fund Revenue.
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To change the “holding pattern” in Duxbury’s Education spending, the growth and/or the allocation of General Fund Revenue must change.
What might we learn by comparing Duxbury’s General Fund revenue base and allocation to those of other towns that support top-performing schools?
Looking at Duxbury’s revenue base:
What is Duxbury’s real estate tax base and rate?
What is the average family’s tax burden?
How do these compare to other towns that support top-performing schools?
Looking at Duxbury’s revenue allocation:
How does Duxbury spend its General Fund Revenue on Education?
How does this compare to other towns that support top-performing schools?
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Comparing Duxbury with other towns that support top-performing school districts is possible using the financial data available from the MA DoR.
“Top-performing school districts”: the top 50 districts listed in Boston Magazine’s “Best Public School Districts in Boston 2017”:
For regional school districts, each of the constituent towns in the district was included; thus, the municipal financial data of the “Top 50” school districts includes data from a total of 64 municipalities.
All municipal financial data comes from the MA Department of Revenue’s Division of Local Services website.
Municipal Finance Trend Dashboard:
Revenue and Expenditure Reports from Schedule A:
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Revenue base: Duxbury is a predominantly residential town Property classed as Residential or Open Space accounts for 95.8% of Duxbury’s property tax base. The median for towns with top-performing schools is 89.9%.
Median = 89.9%
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Tax Rate Duxbury’s FY2017 Residential Tax Rate was $15.51 per $1,000 of Assessed Value; the median for towns with top-performing schools was $15.32 per $1,000.
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Property Tax Burden In FY2017, the Average Single Family property tax bill in Duxbury was $9,925; the median for towns with top-performing schools was $9,225.
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Revenue allocation In FY2016*, Duxbury spent 45.85% of its General Fund Revenue on Education; the median for towns with top-performing schools was 51.26%.
*FY2016 is the most recent year for which data was available for all towns in the Top 50 School Districts.
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Revenue allocation among ”predominantly residential” towns* Among the 32 towns with a residential tax base and top-performing schools, median FY2016 spending on Education from General Fund Revenue was 53.24%. In Duxbury, the ratio was 45.85%.
*Predominantly residential towns: Residential or Open Space accounts for more than 90% of all assessed value for the town.
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Revenue allocation over the prior decade In FY2017, the ratio of Duxbury’s General Fund Revenue spent on Education fell slightly to 45.73%, lower than in any of the previous 10 years.
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Moving the needle What if Duxbury were to allocate General Fund Revenue to Education at the median level of other towns with top-performing school districts?
Duxbury’s FY2017 General Fund Revenue: $74,270,660 Revenue allocation ratio: 45.73% FY2017 Education Spending: $33,962,973 A] Median allocation, all Top 50 School Districts: 51.26% Education Spending at the median allocation: $38,071,140 B] Median allocation, Predominantly Residential Towns: 53.24% Education Spending at the median allocation: $39,541,700
$4,108,167 more
for our schools
$5,578,727 more
for our schools
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Spending priorities The distribution of Duxbury’s General Fund expenditures has been affected by a rise in debt service costs related to the construction of a new Police Station, Fire Station, and Middle School/High School.
Education
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Capital Debt Exclusion
Proposition 2 1/2 allows for the cost of long-term capital improvements debt to be offset by tax levy above the annual cap.
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