BOARD WORKSHOP AND

BOARD MEETING
APRIL 18 2017
IMPACT OF STATE REDUCTIONS
REVENUE SHIFT AND EXPENSE
REDUCTIONS
 State Revenue has not been sufficient to support
Expenses for a number of years.
Governor Carney has recognized the structural
deficiency and is proposing actions to increase
revenues and decrease expenses.
Current proposals will impact public education

STATE BUDGET CONTINUES TO REFLECT

A STRUCTURAL DEFICIENCY
 If
authorized by Legislation to raise operating taxes
without Referendum, will CSD Board exercise this new
authority?
What Permanent reductions in expenses will CSD
experience?
Final determinations by the State will not be known until
the end of June. However, we are forced to make
decisions in advance of that determination.
DE Code Title 14 1410 requires Teacher notification on
or before May 15. Permanent reductions may result in a
decrease in education service.

DECISIONS THAT MUST BE MADE

Focused conversation and determination on Tax Burden
Shift from State revenue sources to a tax based on
assessed property value

TONIGHTS AGENDA
Governor has proposed reduced support for Public
Education.
Governor has also proposed granting authority to
School Boards to recover some of the reduction by
increasing property taxes.

REVENUE SHIFT
IMPACT ON CHRISTINA SCHOOL
DISTRICT
 Members of the School Board must decide if they are
going to raise taxes IF authorized by legislation

MATCH ?
 FISCAL 2018 TAXABLE ASSESSED PROPERTY VALUE
$5,570,586,691
Property Taxes are assessed at a rate per $100 of
assessed value.
CSD TAX BASIS $ 55,705,866
Rate to raise Match funds ~ 7.3

ASSESSED PROPERTY VALUES

CHRISTINA SCHOOL DISTRICT
ASSESSED PROPERTY VALUE IS NOT
REFLECTIVE OF THE MARKET VALUE OF
PROPERTY
FISCAL IMPACT MATCH $3,863,292
ESTIMATED TAX INCREASE 7.3
 District required financial support from the state in fiscal 2006 &
2007. Advances of ~$15 Million was repaid through FY 2011.
District continues to operate at levels established by unit count
(earned positions). (not the circumstance which led to the
problems prior to FY 2006)
Supplemental positions supported by Federal Funding or, if
appropriate, Tuition tax.
Failed Referendums in FY 2015 resulted in spending decrease of
~$9 Million. Many expense categories not returned to prior levels.

CSD HISTORY LITTLE ROOM FOR

REDUCTION
DECISION BY BOARD REGARDING WILLINGNESS TO MATCH HAS IMPLICATION
ON REDUCTION PLANS
Yes to a Match Tax requires District to identify ~$2 Million. Areas impacted
may include: Building Budgets (weighted by need); Technology; Professional
Development; High School Credit Recovery programs; Reduction of EPER; and
returning unfilled non-academic units.
No to a Match Tax requires District to identify ~5.9 Million impact includes
above as well Programs currently supported by Academic Excellence Units.

It is our expectation that the State will not require reductions of $5.9 Million
without the ability for the Board to generate revenue of ~$3.9 Million.

PLANNING DECISION EXPENSE

REDUCTION
Questions?