Growth triggers emergency school levies

COEUR d'ALENE - An uptick in the number of children attending Coeur d'Alene public schools this year will generate new property tax revenue for the school district.

Trustees voted unanimously Friday to certify an emergency levy of $658,341. In doing so, they exercised elective taxing authority granted under state law that allows boards in growing districts to seek property tax relief at the start of each school year, without voter approval, to cover the costs of educating additional students for whom the district is not yet receiving a state appropriation. Emergency levy eligibility is determined by comparing the average daily attendance of the first three days of school with the previous year's numbers.

This year, 149 more students showed up for the first few days of school, with an average daily attendance of 10,317.

"Our recommendation is...for the full amount. It is entirely up to you as a board where to go with it," said Superintendent Matt Handelman, before the board discussion on the matter.

"We know the emergency levy cannot alleviate all our needs but we can definitely focus emergency levy dollars to areas that will directly touch kids and positively impact classrooms."

A list of identified needs due to increased enrollment - with a price tag of $1.3 million - was presented to the board. It included curriculum materials, furniture, "overage assistants," two half-time additional elementary principals, two additional full-time teachers and one half-time teacher, a part-time school nurse, additional school secretary time, playground assistants, behavior support assistants, special education paraprofessionals, homework assistants and additional technology devices for classrooms.

Handelman noted that the administration recognizes the need to be considerate of the district's taxpayers while acknowledging the needs of the students and teachers.

The levy is expected to cost property owners $9.30 annually per $100,000 of taxable assessed value. For the owner of a $200,000 home, the new property tax is expected to equate to $18.60 for the year.

Last year, the trustees authorized an emergency levy of $450,000, less than the $545,465 they could have levied for the additional 127 students who showed up for the first days of school. When the final audit of the district's general fund budget last year uncovered $2 million in unanticipated funds, the trustees voted to return the $450,000 to the taxpayers.

That money is being returned to the taxpayers this year, said Wendell Wardell, the district's chief operating officer. They could not return it last year, Wardell said, so that amount will not be levied this year.

During the board discussion prior to its vote, Trustee Dave Eubanks urged his fellow board members to use restraint in making their decision. He reminded them that the board will have to go to the voters later in the school year and ask them to approve another maintenance and operations levy.

A two-year supplemental levy of $12.9 million per year was approved by voters in 2013. The second year of that levy - which represents about 20 percent of the district's general operating fund - will expire June 30.

"I am very concerned about ticking off the taxpayers," Eubanks said.

Trustee Tom Hearn said he favored levying the full $658,431 because the district has many needs.

"In my opinion, the Legislature has shown far too much restraint when it comes to funding the education of our children," Hearn said. "I think it is my job to advocate for the students, the teachers and the facilities of this district. The levy is another battle...We'll have to deal with it when we come to it."

Board chair Christa Hazel said she agrees they have to be considerate and thoughtful about the district's taxpayers. She also pointed out that the needs of the district due to the increased enrollment will cost double the amount they are eligible to levy.

"Unfortunately, we're put in a very difficult decision in having to make a decision such as this because this is the funding mechanism for schools, so we're between a rock and a hard place," Hazel said.

Trustee Tom Hamilton said he agreed with Hazel; the needs are great.

"I would actually support the full amount with earmarks that put it right, straight to classrooms," Hamilton said.

Hamilton said he would agree to the full amount if they struck the additional elementary school principals from the list of items the funds would be used for.

"It's firepower for the CEA (Coeur d'Alene Education Association) and it's firepower for the general public when we try to run an M and O levy...and while that's probably going to get rocks thrown at me by elementary principals, it's not an argument I want to give to those factions at this point," Hamilton said.

He then made a motion that they certify the full levy amount, allowing the district administration to spend the levy funds at their discretion for all the needs noted, except the elementary principals.

The motion passed.