Bill Text: DE HCR2 | 2015-2016 | 148th General Assembly | Draft
Bill Title: Creating A Sussex County Technical School District Property Tax Review Committee.
Spectrum: Moderate Partisan Bill (Republican 17-3)
Status: (Engrossed - Dead) 2015-01-22 - Passed by Senate. Votes: Passed 21 YES 0 NO 0 NOT VOTING 0 ABSENT 0 VACANT [HCR2 Detail]
Download: Delaware-2015-HCR2-Draft.html
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SPONSOR: |
Rep. D. Short & Rep. Wilson & Sen. Pettyjohn; |
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Reps. Hudson, Briggs King, Dukes, Gray, Hensley, Kenton, Miro, Outten, Ramone, Smyk, Spiegelman, Yearick, Schwartzkopf, Jaques; Sen. Richardson |
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HOUSE OF REPRESENTATIVES 148th GENERAL ASSEMBLY |
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HOUSE CONCURRENT RESOLUTION NO. 2 |
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CREATING A SUSSEX COUNTY TECHNICAL SCHOOL DISTRICT PROPERTY TAX REVIEW COMMITTEE. |
WHEREAS, the Sussex County Technical School District (the District) increased its property tax ceiling in tax year 1994 to 19.71 cents on each $100 value of real property; and
WHEREAS, the District went 14 years without a property tax increase and last increased its property tax ceiling over a three-year period starting in tax year 2008 and ending in tax year 2010 at 23.50 cents on each $100 value of real property; and
WHEREAS, since its last property tax increase, the District has experienced a slower rate of growth in its tax base at an average increase of 1.5% compared to average growth of 4.5% from tax year 1994 to 2010; and
WHEREAS, the District's enrollment stands at 1,545 students based on the September 30, 2014 Enrollment and Unit Allotment Report compared to its September 30, 2010 Enrollment Report of 1,295 students; and
WHEREAS, the District is forecasting its enrollment to be at approximately 2,000 students by Fiscal Year 2020; and
WHEREAS, based on the November 2013 Report of the Tax Rate Review Committee for the Sussex Technical School District, the District is requesting a 27.00 cent increase in its property tax ceiling on each $100 value of real property with year 1 increase 12.00 cents and years 2 through 6 increasing 3.00 cents per year.
NOW, THEREFORE:
BE IT RESOLVED that the House of Representatives and the Senate of the 148th General Assembly of the State of Delaware through this resolution request that a modified committee of the Sussex County Technical School District Property Tax Review Committee review the financial condition of the Sussex County Technical High School District and develop additional options to include raising the property tax ceiling and other possible considerations of action for the Sussex Technical School District the scope of review is detailed here to include, but not be limited to, the following:
1.The District's year-end financial position for Fiscal Year 2014 including its unencumbered cash carryover into Fiscal Year 2015;
2.A Fiscal Year 2015 year-end financial position forecast including a statement on the District's projected unencumbered cash carryover into Fiscal Year 2016;
3.Alternative growth forecasts for District enrollment and tax base projections;
4.Current expense operating requirements; and
5.A statement, including costs, on the District's major capital improvement plan.
BE IT FURTHER RESOLVED that the Subcommittee of Sussex County Technical School District Property Tax Review Committee shall be composed of the following members:
1.A representative of the Department of Education designated by the Secretary;
2.The Controller General, or designee;
3.The Director of the Office of Management and Budget, or designee; and
4.The Executive Director of the Delaware Association of School Administrators.
BE IT FURTHER RESOLVED that the Superintendent of the Sussex Technical School District shall coordinate and provide appropriate staff support for the Committee.
BE IT FURTHER RESOLVED that the Sussex County Technical School District Property Tax Review Committee shall submit its analysis to the Governor, Speaker of the House of Representatives, and President Pro Tempore of the Senate by March 16, 2015.
SYNOPSIS
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The current requested tax cap ceiling is based upon information formulated and detailed in a November 2013 report issued by the Tax Rate Review Committee for the Sussex Technical School District. This resolution will allow the Subcommittee to review more up to date and detailed financial information and offer to the Legislative body other options that might be considered. The requested tax ceiling currently is one option and the unfortunate other option expressed by the Sussex County Technical School District Administration is the reduction in force (RIF) of 47 employed individuals. This review is to affirm that these two mentioned approaches are solutions suggested by the District, but the Resolution additionally allows this Subcommittee to detail to the Legislative body other options that would be viable remedies to allow theSussex County Technical School District to operate efficiently into the future. |
