Treasurer recommends property tax over income tax

Projections show expenses topping incomes by fiscal year 2005-06.


News photo by Ann Tormet
District Treasurer Jonathan Boyd answers questions from the public after his presentation at a levy workshop event Monday at
Thomas Worthington High School.

By PAMELA WILLIS

Residents filled the seats set up for Monday's public discussion of Worthington City Schools District's upcoming levy request.

Treasurer Jonathan Boyd said last week that an operating levy request of 5.25 mills would needed to offset a projected budget deficit of nearly $23 million by the end of fiscal year 2009.

Boyd said the school board must decide on the type and amount of a levy request and pass a resolution of necessity and a resolution to proceed by Feb. 16 to put a levy request on the May 2 ballot.

Boyd opened the meeting by outlining the financial needs of the district.

"If we look at a two-year operating levy, we will need $22,973,000 to balance the budget in the next 21/2 years," Boyd said. "We will experience a deficit of that amount by the end of fiscal year 2009."

Boyd said an operating levy request in the amount of 5 to 5.25 mills would be needed to offset the deficit.

"My recommendation is 5.25 mills, because a 5-mill levy amount might not be enough to ensure we make it through the two-year period," Boyd said.

Voters approved a 6.85-mill continuing operating levy request in March 2004, which Boyd said was expected to generate enough operating funds to last two years.

Boyd's new five-year financial forecast revealed expenditures exceeding revenues by the end of fiscal year 2006.

Actual revenues for fiscal year 2004-05 were $107,169,784, with total expenditures at $100,954,231.

Projected revenues for fiscal year 2005-06 are $100,109,444, with expenditures projected to be $105,496,920.

Ending cash balances would keep the district in the black until the end of fiscal year 2008, where Boyd listed a projected deficit of $5.9 million, which would jump to more than $22.9 million by the end of 2009, without added revenue.

Boyd also talked briefly about the capital needs of the district, some of which were listed in a handout given at the forum.

Board members had recently discussed the need for a possible permanent-improvement levy request that could be combined with an operating levy request or placed on a separate ballot.

"There is a significant amount of pent-up need in the area of capital improvements," Boyd said.

Listed under "technology replacement" on the handout was the fact that 71.7 percent of the computers in the district were five years old or older, that "instructional materials accompanying purchased textbooks required new operating systems" and that "purchased software no longer works on old computers."

The estimated cost of updating the district's computers every five years is $1 million per year, as listed on the handout.

Other capital improvements listed as "priority" were roof repairs at Worthington Hills and Worthington Estates elementary schools and the Dow Nelson Fieldhouse; carpet replacement at Bluffsview, Granby and Worthington Park elementary schools; ceiling, lighting and boiler replacement at Colonial Hills Elementary School, and numerous other repairs and replacements, including replacement of the tennis courts at Worthington Kilbourne High School.

The priority repairs are estimated at $1,638,405.

Boyd briefly explained the types of levy requests board members might put on the ballot, including a property tax, a replacement tax or an income tax.

Boyd recommended a regular property tax, because a replacement tax meant businesses that paid tangible taxes would not pay additional taxes.

"An income tax might ease the burden of people on fixed incomes, but because businesses are not required to pay an income tax, residents would have to pay 100 percent of the income tax, instead of 48 percent of a property tax," Boyd said. "It would also take 18 months to collect a full year of revenue for an income tax."

Boyd said last week the district would lose $1 million in tangible taxes in a two-year period with an income tax.