1. Champlain Islands Unified Union School District March 5,2019
FY 2020 Proposed Budget
Champlain Islands Unified Union School District
March 5,2019

2. The goals of the CIUUSD
The ACT 46 Study Committee identified “Expanding student opportunities while reorganizing into more financially sustainable governance structure(s) underscored the Committee's focus.” in the Executive Summary of the ACT 46 Report

3. Increased Opportunities for Students
Addition of a Full Time World Language Teacher
Addition of Funding for a More Robust After School Program
Addition of a .4 FTE Library Media Specialist Position
Restructure of How Guidance Services are Provided to Add a Full Time Clinician
Added School Choice for Grand Isle 7 & 8 Grade Students
Addition of Instrumental Music for North Hero Students
Addition of Funding for Transportation for Isle La Motte Students

4. Opportunities for Taxpayers
ACT 46 provided incentives for voluntary mergers. In the first year that incentive is an 8 cent reduction of the newly merged districts combined tax rate; however, no newly merged districts tax rate could go up or down by more than 5%

5. Grand Isle and Isle La Motte Tax Rates
The budget proposed by the CIUUSD board lowers both the Grand Isle and Isle La Motte tax rates by the 5% maximum allowed under ACT 46.
In other words reducing expenditures any further in the CIUUSD will not lower the Grand Isle or Isle La Motte tax rates.

6. North Hero Tax Rate
When the CIUUSD board crafted the FY 2020 CIUUSD budget they worked hard to put forward a budget that has opportunities for students but also did not project to increase taxes in any towns. The Tax Rate in North Hero is estimated to stay flat. It actually decreases from $1.585 to $ Two significant factors which made this difficult was in the FY 19 budget North Hero used money from a one time reserve account to fund ongoing building maintenance and the Common Level of Appraisal moved in a direction which increased tax rates; from 98.51% to 97.64%

7. Increase or (Decrease)
Budget Highlights
FY 2020 CIUUSD
2020 Budget
2019 Budget
Increase or (Decrease)
% Change
Operational
$5,000,534
$4,914,277
$86,257
1.8%
Tuition
$2,773,123
$2,359,795
$413,328
17.5%
Special Ed/EEE/Title 1 (net)
$637,568
$599,659
$37,909
6.3%
Total Revenues
($848,151)
($703,384)
($144,767)
20.5%
NET EDUCATION SPENDING
$7,563,074
$7,170,347
$392,727
5.5%
NET COST PER PUPIL
$17,314
$16,432
$882
5.4%
Total Expenses
$8,411,225
$7,873,731
$537,494
6.8%

8. How Do We Compare? To previous years’ tax rates? Grand Isle Tax Rates
FY2020 *Estimated
FY2019
FY2018
Homestead
1.518
1.598
1.499
Non Homestead
1.582
1.629
1.470
PROJECTED TAX RATE REDUCTION LOWERS TAX LIABILITY BY $160 ON A $200,000 PROPERTY ASSESSMENT

9. How Do We Compare? To previous years’ tax rates?
Isle La Motte Tax Rates
FY2020 *Estimated
FY2019
FY2018
Homestead
1.593
1.677
1.625
Non Homestead
1.582
1.629
1.459
PROJECTED TAX RATE REDUCTION LOWERS TAX LIABILITY BY $168 ON A $200,000 PROPERTY ASSESSMENT

10. How Do We Compare? To previous years’ tax rates? North Hero Tax Rates
FY2020 *Estimated
FY2019
FY2018
Homestead
1.583
1.585
1.219
Non Homestead
1.582
1.629
1.540
PROJECTED TAX RATE REDUCTION LOWERS TAX LIABILITY BY $4 ON A $200,000 PROPERTY ASSESSMENT

11. The Property Tax Formula
EXPENDITURES $8,411,225
Expenditures are the total dollars a school
district intends to spend.
MINUS LOCAL REVENUES $848,151
Local revenues are money the district has or
is owed (e.g., federal dollars, state aid for special
education, transportation, tuitions, surplus, interest).
EDUCATION SPENDING $7,563,074
Education spending is the amount that needs to
be raised by education property taxes, augmented
by the Education Fund.
DIVIDED BY EQUALIZED PUPILS
Equalized pupils is a two-year weighted average.
ED SPENDING PER EQUALIZED PUPIL $17,314
Ed spending divided by equalized pupils.

12. Next… PROPERTY TAX YIELD PER $1 OF TAX RATE $10,666
Formerly referred to as the Base Amount, which is
set by the state and used to compare to a district’s
education spending per equalized pupil.
EQUALIZED TAX RATE TO BE PRORATED
Ed spending per equalized pupil divided by
property tax yield
COMMON LEVEL OF APPRAISAL
Grand Isle %
Isle La Motte %
North Hero %
CLA is the ratio of the town’s listed property values
versus the state’s estimated values. The state’s value
is set by actual sales averaged over three years.
ACTUAL HOMESTEAD TAX RATE
Grand Isle $1.5179
Isle La Motte $1.5927
North Hero $1.5826
Equalized tax rate divided by the CLA. This is
multiplied by the assessed value of your home and
divided by 100. The resulting education tax is added
to the municipal tax to calculate your total property
tax due.  

13. Other situations… INCOME SENSITIVITY
Taxes based on income instead of property value.
Tax liability can be based on taxable income for household income up to $147,500 for 2019.
You must apply for a property tax adjustment.
Download forms at:   
ACTUAL NON-HOMESTEAD TAX RATE
Grand Isle
Isle La Motte
North Hero
Non homestead base rate divided by CLA. The resulting non-homestead rate is multiplied by the assessed value, divided by 100, and added to the municipal tax to determine your non-homestead property tax.

14. FY 2020 CIUUSD Proposed School Budget Detail
2020 Budget
2019 Budget
Increase or (Decrease)
Notes
Instructional
$4,932,815
$4,586,057
$346,758
Additional Tuition expense
Title 1
$17,496
$17,430
$66
Pre K
$143,869
$136,809
$7,060
43X $3,356
Special Education
$434,038
$403,464
$30,574
EEE
$42,165
$41,956
$209
EEE Aide was needed
Student Body Activities
$80,769
$36,337
$44,432
Before/After School Program
Summer School
$5,863 $0
Guidance
$77,955
$79,271
($1,316)
Change in Health Ins.
Health Services
$179,436
$77,677
$101,759
Clinician added
Library & Technology
$142,646
$106,154
$36,491
Board of Education
$44,830
$34,246
$10,584
Legal Services
Administration from SU
$589,142
$659,332
($70,190)
Allocation moved to Spec Ed
Principal Services
$417,780
$401,390
$16,390
Health insurance and compensation increase
Spec. Ed Coordination from SU
$584,501
$563,729
$20,772
More…

15. Increase or (Decrease) Notes
2020 Budget
2019 Budget
Increase or (Decrease)
Notes

16. PLEASE VOTE TUES. MARCH 5 Grand Isle Town Offices 7 a.m.-7 p.m.
Isle La Motte Town Offices 9 a.m.-7p.m.
North Hero Town Offices 7 a.m.-7p.m.