TAMPA, FL

CITIZENS BUDGET REPORT

FISCAL YEAR ENDED2018/2019

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Vision

Preparing Students for Life

Mission

To provide an education and the supports that enable each student to excel as a successful and responsible citizen.

School Board Members Steve P. Cona III Lynn L. Gray Stacy A. Hahn Karen Perez Tamara P. Shamburger Melissa Snively Cindy Stuart

Superintendent of Schools Jeff Eakins

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MESSAGE FROM THE CBO

Dear Citizens and Taxpayers of Hillsborough County,

Business Services is proud to present The Citizens Budget Report. The objective of this report is

to present Hillsborough County Public Schools’ budget in a more understandable and readable

manner and to inform the citizens of Hillsborough County how the funds flow into the school

district, how they are spent, and the value they are receiving for their dollars.

The budget process is complex. The district’s strategic priorities drive the development of the

budget. Our dollars are regularly assessed on key performance indicators to ensure that goals

are being met and that the district remains fiscally sound. In addition, the district must also be

able to adopt short term priorities as conditions arise (i.e., hurricanes, school facility damages

or school safety). The district has been successful in meeting these challenges by continuing to

focus on maintaining and slightly increasing the fund balance.

We hope you find this information helpful. If you have any questions, please contact Susan

Garcia (813)272-4064 or visit the district’s website at:

https://www.sdhc.k12.fl.us/departments/13/budget-and-federal-finance/about/

Respectfully,

Gretchen Saunders

Gretchen Saunders, Chief Business Officer

VISION

Preparing students for life.

MISSION

To provide an education and the supports that

enable each student to excel as a successful and

responsible citizen.

In This Report:

Message from the CBO……………………………….….….1

School Board Members………………………….…….……2

Hillsborough County Public Schools Fast Facts.3-4

Who We Are….………………………………………………… 5

Budget Definitions ……………………….………..……...6

Following Your Tax Dollars………………….……..…..7-8

Adopted Budget Fiscal Year 2018/2019…...…..9-10

General Fund…………………………………………...……..11

Special Revenue Funds…………………………..………..12

Debt Service Funds…………………………..…..…………13

Capital Outlay Funds.……………………..….………13-14

Internal Service Funs ………………………..…...………15

Budget FAQs……………………………………….……..16-17

Property Tax FAQs………………………….…….……18-19

B

STRATEGIC PRIORITIES:

INCREASE GRADUATION RATES

COMMUNICATION WITH STAKEHOLDERS

BUILD STRONG CULTURE AND RELATIONSHIPS

STRENGTHEN FOUNDATIONS OF FINANCIAL Stewardship

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https://www.sdhc.k12.fl.us/departments/13/budget-and-federal-finance/about/

Hillsborough County Public

Schools is the eighth largest school district in the nation and the third

largest in the State of Florida. The

School Board is comprised of a seven-

member board elected on staggered

terms in a county-wide election. The

School Board is the policy making and

legislative authority for the school

district. They are responsible for

determining policy and adopting our

budget. The School Board appoints the

Superintendent of Schools.

The Superintendent is the Chief

Executive Officer and is responsible

for enforcement of Florida School

Statutes and laws, preparation and

administration of the annual budget,

provision of services, implementation

of policies, and appointment of

employees. Hillsborough County

Public Schools embraces the diversity

of its students and employees and

strives to achieve excellence in

education through a rigorous hands-

on curriculum taught by highly-

effective educators.

From left to right: Jeff Eakins, Superintendent, Karen Perez representing District 6, Stacy Hahn,

representing District 2, Cindy Stuart, representing District 3, Tamara Shamburger, Board Chair,

representing District 5, Melissa Snively, Vice Chair representing District 4, Lynn Gray representing

District 7 and Steve Cona, representing District 1.

SCHOOL BOARD MEMBERS

2Page 4 of 21

F A S TF A C T S

F I S C A L Y E A R2 0 1 8 / 2 0 1 9

The state passed a new law requiring an armedtrained first responder in every traditional public andcharter school.The state provided an additional sixmillion dollars to our district. However, it will cost theschool district an additional $7 million to comply withthe mandate. The  state also provided $4.9 million forthe district to develop a mental health plan in order toidentify students with mental illness earlier.

60% of our workforce arecertified teachers.

36% of our workforce aresupport employees such as:

secretaries, security officers,custodians, student nutrition

service employees, busdrivers, and clerks.

3% of our workforce areprincipals and assistant

principals and 1% are districtadministrators.

Personnel

Materials and Supplies

Health Services

     Safety/Security

Transportation

Classroom Technology

Hillsborough County SchoolDistrict is the Largest Employer

in Hillsborough County

11.01%  Federal Sources

38.54%  State Source

 33.41%  Local Sources & 

17.04% Non Revenue      Sources

Where do our dollars come from? Where do our  dollars go?

Who do we employ?New Mandates that Impact the Budget

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THE DISTRICT'S STRATEGIC PRIORITIES ARE:  1. Increase Graduation Rates

2. Communication with Stakeholders 3. Build Strong Culture and Relationships

4. Strengthen Foundations of Financial Stewardship

With less dollars being allocated to education andnot keeping up with inflation, the district had tomake some tough decisions. Nineteen hundredpositions were eliminated, courtesy busing wasdiscontinued for middle and high schools district-wide, and school bell schedules were adjusted tooptimize the use of our bus drivers.

Strategic Priorities

How the budget was balanced:

F A S TF A C T S

F I S C A L Y E A R2 0 1 8 / 2 0 1 9

4Page 6 of 21

HILLSBOROUGH COUNTY PUBLIC SCHOOLSWho We Are

Hillsborough ranks at the top 27 large schooldistricts across America. Fourth graders tied for

1st place in reading and math. Eighth graderstied for 1st place in reading and second in math.

Our school busestravel 16 million

miles annually andtransport studenton 837 bus routes

The Student Nutrition Servicesdepartment served 125,892,550

(million) breakfasts,20,626,041(million) lunches and

1,379,296 (million) dinners inFiscal Year 17/18

Hillsborough CountyPublic Schools is theeighth largest in thenation based on thenumber of students

attending our schools.

Hillsborough CountyPublic Schools employsover 25,000 employees

Including 15,000certifiedteachers

850 bus drivers

1,547 Food Serviceemployees

1,552 custodians

Graduation ratesincreased from 79.10% in

2016 to 85.8% in 2018

The district has 230schools and 215,000students

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1. Appropriations - a sum of money or total of assets devoted to a special purpose or something that has been appropriated specifically: money set aside by formal action of a statute, a granting organization, United States government, school board, etc. for a specific use.

2. Expenditures - Payment of cash or cash-equivalent for goods or services, or a charge against

available funds in settlement of an obligation as evidenced by an invoice, receipt, voucher,

or other such document.

Fund - Dollars set aside for a specific purpose.

FTE (Full Time Equivalent) – An FTE is defined as one student in membership in a Florida

Education Finance Program (FEFP) or combination of programs for 180 days and not less

than 900 hours for grades 4-12, and not less than 720 hours for grades PK-3.

Homestead Exemption - Homestead exemption is a constitutional privilege that reduces

the assessed value of residential property up to $25,000 for qualified permanent residents

for school district taxes.

An Amendment to the “Save Our Homes” act was passed in January 2008 providing for an

additional homestead exemption of up to $25,000 to home owners whose homes have an

assessed value of more than $50,000. This additional exemption does not apply to the

school board millage.

Millage Rate - Millage rate is the rate at which property taxes are levied on property. A mill

is 1/1000 of a dollar. Property taxes are computed by multiplying the taxable value of the

property by the number of mills levied.

Referendum - A vote in which all the people in a county or an area are asked to give their

opinion about or decide a matter of political or social importance.

Required Local Effort - The amount of funding that each school district in Florida provides

annually toward the cost of the FEFP. Each school district generates the required local effort

by levying a state mandated millage rate on ad valorem taxes (ad valorem taxes and

property taxes can be used interchangeably).

Revenue – Dollars generated from taxation, state allocations, grants or other sources.

BUDGET DEFINITIONS

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On September 11, 2018, the School

Board of Hillsborough County

approved a $3-billion-dollar budget.

The budget was balanced with a

0.1820 school property tax millage

decrease. This means that if the value

of your property remained the same

as last year, you will be paying less in

school property taxes.

School districts in Florida must follow

the budget process established by

Florida Statutes to prepare and

approve the annual budget. The

budget is prepared by governmental

fund type and is required to be

balanced. Budget amendments are

submitted monthly to reflect any

legally authorized revisions of the

original budget.

Annually, the budget is built on any

legislative changes, Florida Statutes

and the FEFP (Florida Education

Finance Program) First Calculation

which is published in the spring after

the Florida Legislative Session has

finished. The FEFP Second

Calculation, which is issued 20 days

after the local property appraiser’s

office certifies the property values to

the Florida Department of Revenue is

used also along with historical

expenditure data, and any known

factors or trends for the upcoming

year such as a new subdivision, a

business moving to Hillsborough

County, additional charter schools

opening, etc.

The FEFP was enacted in 1973 to

equalize educational funding and

opportunities across the state. The

FEFP takes into consideration: (1)

varying local property taxes; (2)

varying education program costs; (3)

cost of living; and (4) varying costs

due to sparsity and dispersion of

student population.

In order to participate in the FEFP,

school districts in the State of Florida

are required by Florida Statute to levy

the millage rate set by the Florida

Department of Education for School

State Property Taxes. This portion of

the school property taxes goes

directly to the state and is

redistributed to the school districts

based on student enrollments. The

discretionary portion of school

property taxes comes directly to the

school district and is set at 0.748 mills

for discretionary operating and 1.50 mills for local capital outlay. School

FOLLOWING THE TAX DOLLARS

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districts cannot change the millage

rates nor lower property taxes.

The requirements for setting tax rates

and adopting budgets for all local

governments and school districts are

established under the Truth in

Millage (TRIM) legislation (section

200.065 of the Florida Statutes).

TRIM was enacted in 1980 in the

State of Florida. The legislation

dictates the timetable, hearing

requirements and advertising

specifications that must be adhered

to every year.

For school districts, the Department

of Revenue certifies the tax rolls to

the Department of Education no later

than July 1 of each year. The

Department of Education then

calculates the millage rates school

districts must levy in order to

participate in the FEFP and certifies

the rate to each district. This portion

of the tax bill is called the Required

Local Effort (RLE).

For fiscal year 2018/2019, the RLE

millage rate the School District of

Hillsborough County must levy was

4.1660. This is a decrease of -0.1820

mills from last year.

2017/2018 2018/2019 Difference

Operating Budget

State Required Local Effort1 4.3480 4.1660 -0.1820 Discretionary Operating2 0.7480 0.7480 0.0000 Required Local Effort Prior Period Adjustment 0.0000 0.0000 0.0000 Critical Operating Needs 0.0000 0.0000 0.0000 Supplemental 0.0000 0.0000 0.0000 Total 5.0960 4.9140 -0.1820 Debt Service 0.0000 0.0000 0.0000 Local Capital Outlay3 1.5000 1.5000 0.0000 Total Mills 6.5960 6.4140 -0.1820 1 Required by the State of Florida to participate in the Florida Education Finance Program (FEFP) 2 The maximum rate allowed by law - to be used at the discretion of the district 3 The maximum rate allowed by law to fund new construction; remodeling, maintenance and renovation of a lease-purchase agreement; and the repayment of loans.

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ADOPTED BUDGET FISCAL YEAR 2018/2019

BUDGET REGULATIONS

The budgetary accounts of the District are grouped into funds in accordance with generally accepted accounting principles and standards prescribed by the Florida Department of Education. The Financial and Program Cost Accounting and Reporting for Florida

Schools manual has established a modified accrual basis of accounting as the standard for governmental fund budgeting and reporting. All Florida school districts must adhere to this basis.

The budget document contains financial information for each of the funds or fund groups of the District for which a budget must be adopted. Budgetary control is maintained at the function level (who you are buying it for) and object level (what you are buying).

Each principal or site manager is responsible for their respective budget.

Expenditures are not authorized that are in excess of budgetary appropriations. As with any projection, however, changes to appropriations are necessary in order to meet critical needs as they are identified. Therefore, budget amendments are prepared on a monthly basis and submitted to the School Board for approval.

Comparison of Budget – All Funds

The total budget for all funds for the 2018/2019 fiscal year totaled $3,014,117,647 (billion). This is a decrease of $103,488,663 (million) below the final number in the 2017/2018 Budget. The 2018/2019 total budget figure reflected below includes a General Fund operating budget of $1,893,628,749.86 (billion) and a Capital Projects budget of $365,113,959 (million).

TOTAL BUDGET AT A GLANCE

Fund Types 2017/2018 2018/2019 Increase

(Decrease)

Final Budget Adopted Budget Difference

General Fund $ 1,848,358,885 $1,893,628,750 $ 45,270,864

Special Revenue $ 232,999,748 $ 230,729,668 $ (2,270,080) Food Service $ 140,985,782 $ 144,850,108 $ 3,864,327 Debt Service $ 372,095,121 $ 175,702,206 $ (196,392,915) Capital Outlay (new) $ 168,478,687 $ 208,343,564 $ 39,864,876

Capital Outlay (committed) $ 156,770,396 $ 156,770,396 $ -

Internal Service $ 197,918,690 $ 204,087,955 $ 6,169,265 Total All Funds $3,117,606,310 $3,014,117,646.77 $(103,488,662.77)

9Page 11 of 21

To balance the budget, maintain

current educational programs for

students, and provide compensation

to instructional and support staff, the

School Board had to make very

complex and controversial decisions.

Courtesy busing was discontinued

and school start times were adjusted

to increase efficiency and reduce

transportation costs, 1,900 positions

have been eliminated over a three-

year period and administrative staff

was reduced by 22%.

The operating budget for fiscal year

2018/2019 provides for:

Increase spending in school safety by adding additional

security staff and hardening of

our buildings

Additional resources for mental health

Increase amounts to participants in the Florida

Retirement System

Increase cost in health insurance

Raise package for instructional and support employee salaries

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General Fund

The General Fund serves as the

primary operating fund for the school

district. It includes all local, state,

and federal funding, as well as the

district’s required reserve funding.

All general tax revenues and other

receipts that are not allocated by law

or by contractual agreement to

another fund are accounted for here.

Daily operating costs such as

personnel salaries and benefits,

transportation, utilities, materials and

supplies are reflected in this fund.

Again, the general fund is the daily

operating fund of the district and

covers the day to day expenditures. It

is an estimate of the projected

operational expenditures for the

fiscal year.

The General Fund reflects a projected

$45,270,864 increase in revenues and

expenditures over last fiscal year.

This increase can be attributed

mainly to legislative mandates to

enhance the school safety program

by having a resource officer at every

school, increase of mental health

awareness and identification, a rate

increase in the Florida Retirement

System program, and a 3% growth

rate in health insurance.

The Base Student Allocation (BSA)

which is set annually by the Florida

Legislature, increased 47 cents per

pupil for the fiscal year 2018/2019

from the previous fiscal year. In prior

years, the BSA has not kept up with

student growth or inflation. In

addition, millage rates levied against

property values have decreased. This

loss of funding has made it difficult

for school districts in Florida to

continue to meet their obligations. At

the same time, the district continues

to provide a high quality education to

every student in addition to adhering

to all the state and federal mandates

that we must follow. Some of these

requirements extend beyond the

district’s primary mission of

education; however, they are vital to

the district’s role as a valued

community partner. For example,

school districts are required to

provide facilities and staff members

for shelters in any declared

emergency. This includes hurricanes,

tornadoes, flooding, etc. The district

also manages the community

volunteer program, the Head Start

Program and works with other

governmental entities to ensure

appropriate community planning.

11Page 13 of 21

The Special Revenue Funds

The majority of grants or special

revenue dollars are accounted for in

a Special Revenue Fund. This fund is

established to track dollars that must

be used for a specific purpose. The

district has 102 grants and receives

over $230,000,000 (million) dollars in

revenue annually.

A few of the major grants include:

Title I – Part A of the Elementary and

Secondary Education Act provides

financial assistance to local education

agencies and schools with high

percentages of children from low

income families to help ensure that

all of the children meet challenging

state mandates. The district receives

approximately $50,067,554 for this

endeavor.

The Individuals with Disabilities

Education Act (IDEA) is legislation

that helps to make sure that children

with disabilities are provided with a

Free Appropriate Public Education

(FAPE) that is tailored to their

individual needs. The district receives

$41,250,945 (million) in IDEA dollars.

Student Nutrition Services is also

accounted for in a Special Revenue

Fund. The district serves over

125,982,550 (million) breakfasts,

20,626,041(million) lunches, and

1,379,296 (million) dinners in one

fiscal year. Student Nutrition Services

generates approximately

$144,850,108 (million) dollars in

revenue and must be self-sustaining.

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Debt Service Funds

The Debt Service Fund was

established to track the principal and

interest payments and expenditures

related to the issuance and

retirement of debt. Over a ten-year

period, the district built and opened

60 schools to accommodate the rapid

growth in Hillsborough County. Bonds

were issued to fund this growth.

Capital Outlay Funds

The Capital Outlay Fund includes

dollars for the purchase of land,

student furniture, classroom

equipment, and the acquisition or

construction of education facilities

and maintenance for these facilities.

The millage rate which school

districts can vote and levy against

property taxes for capital outlay

decreased from 2 mills to 1.5 mills. In

addition, State PECO (Public

Education Capital Outlay) dollars

have decreased.

In the next 15 years, our county is

estimated to need a minimum of 32

new schools. At the same time, our

existing schools need repairs and

maintenance that has been deferred

due to lack of funding. In order to

address the situation, the School

Board of Hillsborough County

requested and was approved to have

an amendment added to the

November 6, 2018 ballot asking

voters to increase the sales tax

revenue for our district.

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The taxpayers of Hillsborough County

approved this referendum which will

raise the sales tax by half a cent for

ten years and will generate an

estimated $131,000,000 per year to

be used solely for the purpose of

maintaining and renovating schools,

increasing technology at school sites,

and continue enhanced security

measures. For more information on

the sales tax referendum please see:

https://www.hillsboroughschools.org

PUBLIC EDUCATION CAPITAL OUTLAY BY FISCAL YEAR

Fiscal Year PECO Maintenance PECO New Construction

2007-08 $ 15,701,999 $ 14,874,133

2008-09 $ 9,096,752 $ 7,865,448

2009-10 $ 3,114,703 -

2010-11 $ 8,672,645 -

2011-12 - -

2012-13 - -

2013-14 - -

2014-15 $ 3,831,847 -

2015-16 $ 3,496,051 -

2016-17 $ 4,894,472 -

2017-18 $ 3,436,612 -

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

20

07

-08

20

08

-09

20

09

-10

20

10

-11

20

11

-12

20

12

-13

20

13

-14

20

14

-15

20

15

-16

20

16

-17

20

17

-18

PECO Maintenance

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

20

07

-08

20

08

-09

20

09

-10

20

10

-11

20

11

-12

20

12

-13

20

13

-14

20

14

-15

20

15

-16

20

16

-17

20

17

-18

PECO New Construction

14Page 16 of 21

https://www.hillsboroughschools.org/

Internal Service Funds

These funds are used to track any activity that provides goods or services to other

funds on a cost reimbursement basis. The district maintains a general liability self-

insurance fund which accounts for the administration of liability and property

claims, a worker’s compensation self-insurance fund which tracks the collection of

worker’s compensation funds and expenditures, and a health insurance fund

which records the collection of premiums and disbursement of payments.

15Page 17 of 21

BUDGET FREQUENTLY ASKED QUESTIONS

What is the Budget review audit process?

The budget of the school district goes through various review processes during

the fiscal year. The budget is Board approved beginning with the original budget

in September. Monthly amendments are submitted and must be approved by the

Board to account for any adjustments. By Florida statute, the original budget is

submitted to the Florida Department of Education (FLDOE) electronically. The

FLDOE has edits in place to ensure that the budget matches the dollars it has

allocated to each district. If there are any discrepancies, an error message is

generated and the district must either correct the error or explain the reason for

the discrepancy.

Our budget is audited during the same time as our financial accounts. The

auditors verify that the revenue recorded in the school district ledgers balance to

what the state and federal government report they have provided us in the

period from July 1 to June 30. These numbers must agree to the budget numbers

reported in the financial reports. See the link below to access this information.

(https://www.sdhc.k12.fl.us/doc/list/accounting-services/documents-forms/11-

49/)

What is the Base Student Allocation (BSA)?

The BSA is the amount of dollars allocated by the Florida State Legislature as a

base funding amount for all full time students in the State of Florida.

How can we match up school district revenue budgets to federal government

budgets for the school district in the same fiscal year?

The fiscal year for Florida School Districts and the State of Florida begins July 1

and ends June 30th. The fiscal year for the federal government runs from October

1 through September 30th. Any dollars received by the school district during the

months of July through September would be reflected in our fiscal year

2018/2019 for the school district and in fiscal year 2017/2018 for the federal

government.

16Page 18 of 21

https://www.sdhc.k12.fl.us/doc/list/accounting-services/documents-forms/11-49/https://www.sdhc.k12.fl.us/doc/list/accounting-services/documents-forms/11-49/

Where are the lottery dollars allocated in the budget?

The school district does receive discretionary lottery dollars. However, the

majority of the lottery dollars are allocated for Bright Future Scholarships and

“School Recognition” funds. The school recognition dollars are allocated to

schools that improve one letter grade or receive an “A” for their school grade. The

school then votes on how they want to spend the dollars. The majority of schools

vote to use the lottery dollars to pay the teachers and site staff bonuses.

For more information on lottery dollars and education please see the line below:

www.fldoe.org/core/fileparse.php/7507/urlt/Lotbook.pdf

How are the schools supply budgets allocated?

The school supply budget dollars are allocated 50% in the spring for the upcoming

fiscal year based on projected student enrollments and using School Board

approved student supply rates. On the 20th day student count of the new school

year, the enrollment projections are “trued-up” and budgets adjusted for the

actual number of students at each school. In January, the additional 50% are

allocated plus or minus any adjustments from the 20th day count student count.

Why doesn’t my school have classroom, student or building supplies?

All schools are allocated equitably for supplies based on student enrollments

using School Board approved supply rates. Dollars are allocated for specific

categories such as: custodial supplies (paper towels, toilet paper, cleaning

supplies), teaching supplies, Exceptional Student Education forms, periodicals, art

supplies, science supplies, sixth-grade specials (wheel), and career and technical

supplies. However, it is up to the school administration to allocate those dollars

within their school.

17Page 19 of 21

http://www.fldoe.org/core/fileparse.php/7507/urlt/Lotbook.pdf

SCHOOL PROPERTY TAX FREQUENTLY ASKED QUESTIONS

What is the difference between market value, assessed value and taxable

value?

All property in Hillsborough County is appraised by the Hillsborough County

Property Appraiser. The school district does not set any of the values for

property. The market value is the probable price your house can sell for in

the open market. Assessed value may be lower than market value if your

property is subject to the “Save Our Homes” Amendment or the Non-

Homestead Cap. Taxable value is the assessed value minus any exemptions.

Why is the assessed value higher on my tax bill for school taxes than any

other taxing authority?

If you are subject to the non-homestead cap your assessed value can only

increase by 10% for all taxing authorities except school district taxes. School

districts are exempt by law from the 10% cap. Therefore, if you have a non-

homestead property that has increased more than 10% in value, the

assessed value may be the market value for school tax purposes. See “Save

Our Homes” Amendment 10 to the Florida Constitution.

Why is the homestead exemption for school taxes only $25,000 when it is

$50,000 for all other taxing entities?

School Districts in Florida are exempt from the additional $25,000

exemption. See “Save Our Homes” Amendment 10 to the Florida

Constitution.

“Every person who owns and resides on real property in Florida on January 1 and makes the property his or her permanent residence is eligible to receive a homestead exemption up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes.“

http://dor.myflorida.com/dor/property/taxpayers/exemptions.html

18Page 20 of 21

Please see the Department of Revenue’s website for additional information. http://floridarevenue.com/property/Pages/Taxpayers_Exemptions.aspx

Why do I have to pay school taxes if I do not have any children in school?

There are no exemptions in Florida for property owners that do not

have children in a Florida public school. Property tax law can be found in

Florida Statute 196.031.

Can the district lower my tax bill for school taxes?

School districts do not have the authority to change or decrease a

homeowner’s tax bill. The School District must levy the millage prescribed

by Florida Department of Education in order to receive Florida Education

Finance Program (FEFP) dollars.

Why is there a State School Tax and a Local School Tax and what happens

to the dollars collected by each?

The state school tax portion of your tax bill is the amount that is dictated by

the Florida Legislature for the district to levy in order to participate in the

Florida Education Finance Program (FEFP). As the dollars are collected and

remitted to the state, the Florida Department of Education (FLDOE)

redistributes the dollars based on FTE or actual students in the district. The

greater the number of FTE in a district, the greater the amount received

from the FEFP. This is how the dollars are equalized for school districts

across the state. This year the district will raise $415,700,836 (million) in

state property taxes.

The local portion of the school property tax is remitted directly to the

school district. A portion of the revenue dollars generated will be used to

pay for projects in the School Board Approved Five-Year Capital Outlay

Plan. This year the district will raise $74,638,557 in local property taxes that

will go the capital fund.

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http://floridarevenue.com/property/Pages/Taxpayers_Exemptions.aspx

CitizensBudgetReport Coverbinder no covercitizens budgetV3B as of 1-25-19 with TRIM infomy-5c-20new-5c-_33297959 (17) 1-23-19picto2citizens budgetV3B as of 1-25-19 with TRIM info