The Lowndes County board of supervisors is encouraging the county school board to lower its budget request for the 2013-14 school year.
County administrator Ralph Billingsley appeared before the Lowndes County School Board Tuesday night during a special meeting to address the supervisors’ concerns over the county schools’ amended budget.
According to Billingsley, the amount the school board is asking for is different than the amount they previously advertised, a fact that is “concerning” to supervisors. In June, the school board approved a budget of $13,086,240. However, when Lowndes County Tax Assessor Greg Andrews calculated the ad valorem tax in July, the value of a mill increased by $57,000 and generated $2,722,320. The board then amended its budget request to $15,808,560.
“We were concerned that the amount that was advertised in June, the $13-million and change, had been raised to $15.8 million,” Billingsley said.
Under the original budget, the board was operating with an approximately $800,000 deficit. With the amended budget request, the county schools would have a surplus of approximately $1.6 million. Currently, the school board has approximately $14.2 million in its reserve account. With the surplus, the county would have $15.8 million in its reserve account.
Billingsley said the county is in the process of setting its budget for the upcoming fiscal year and asked the school board to lower its budget request, which could potentially lower the millage rate and save taxpayers money.
Property taxes are calculated with mills. One mill is worth one-thousandth of a dollar. For example, if the millage rate is 20 mills, you would pay $20 for every $1,000 of assessed value on your property. The assessed value of a property is the appraised value multiplied by the assessment ratio (10% for residential properties). A property appraised for $100,000 in this example would pay $200 in taxes.
Municipalities, counties and school districts each establish their own millage rates to meet budgetary needs.
“Our concern is about passing a budget and advertising an amount that later changed to something like $2.7 (million) or $2.8 million more, and we’re hoping that we can go back to something maybe in between the two and have some requests of the taxpayers or something less than the $15.8 and still have a surplus, but just not ($1.6 million),” Billingsley said.
School board member Dr. Wes Barrett asked if leaving the budget request at the $15 million amount would “strain” the county budget.
“It’s the county taxpayers,” Billingsley replied. “This isn’t coming to us. This is strictly county taxpayers.”
The board went into a two-and-a-half hour executive session to discuss the budget and potential properties for the vo-tech center.
During the executive session, Billingsley was waiting outside with Andrews and supervisors Harry Sanders, Jeff Smith, Bill Brigham.
Sanders said amending the budget was “common sense.”
“First off, you don’t tax people so the school can sit there and have money in their savings account,” Sanders said. “They don’t have anything in their budget where they’re spending any of that money.”
“They advertised (a $13-million budget), had a public hearing for (a $13-million budget), advertised again for (a $13-million budget). Then they sent it the county. It’s our responsibility to give them $13 million, give them what they ask for. Then they asked us for $15.7 million. We have to set the millage and I don’t think it’s legal to do that. You don’t deceive the public. They’re deceiving the taxpayers and it’s not right.”
“They need to make a realistic request of exactly how many dollars they need and we’ll set the millage to give them that many dollars. I don’t think it’s the supervisors’ responsibility to give them more money than they need. It’s a disservice to the taxpayers.”
Billingsley said he understands that the school does not need a deficit but said a budget that would funnel an additional $1.6 million into the reserve fund isn’t necessary.
“I wouldn’t take it back to the $13 million,” he said. “There are some things that they’ve been putting off what they need to do and the new budget they passed, they put an additional $300,000 or $400,000 in expenditures. I would leave that in there, leave a little surplus on top of that, a couple of $100,000, maybe $300,000 and that would be my request.
“I would say instead of the $15.8 million request, I would take it down to $14.5 million.”
The board emerged from executive session with no action taken on the budget request.
Sarah Fowler covered crime, education and community related events for The Dispatch.
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