History Reassessment & Tax Rate - MCSA · History Reassessment & Tax Rate 1960's: Minimum operating...

History Reassessment & Tax Rate

1960's: Minimum operating tax rate was $1.25. Higher tax rate could be voted, but must be reaffirmed by voters each year.

Early 1970's: Tax rate approved above $1.25 was not subjected to annual reaffirmation vote. Prior to 1985: All classifications of property were to be assessed at 33.33% of value Late 1970's: (A) State auditor study indicated that average property was assessed at 10%. (B)

School districts required to hold public hearings before setting annual tax rate. Early 1980's: (A) Cassily Lawsuit - filed in St. Louis County, questioned fairness of assessing new

homes at one-third value but not changing values of existing homes. (B) Supreme Court ruled in favor of Cassily and ordered the legislature to fix the problem.

1982: Proposition C established 1% sales tax for education, one-half of proceeds was to be

used to reduce the operating tax rate. Proposition C was an initiative petition sponsored by MSTA.

1985: Voters approved Constitutional Amendment sponsored by the legislature.

(A) Personal property assessed at 33 1/3% of value. (B) Residential real property assessed at 19% of value. (C) Commercial property assessed at 32% of value. (D) Agricultural property assessed at 12% of value. (E) Property to be reassessed in odd-numbered years (agricultural property revalued by State Tax Commission but subject to legislative over-ride). (F) Taxing authority would have to lower operating tax rates whenever reassessment raised evaluations of existing property by more than the CPI (also raise rates if reassessment lowered existing property rates if current levy is less than tax rate ceiling. (G) Replaces the Merchants and Manufacturing tax with surtax on commercial property.

1993 & 1994: SB380 required (also follow-up legislation): (A) School districts to have an incidental and teachers combined tax rate of at least $2.75 by 1995-96 (unless extremely high local assessed valuation). (B) Required the State Tax Commission to do studies in each county to see if assessors were assessing property properly and to use state funding to punish under-performers. (C) Required school districts to interrupt Prop C rollback at $2.75. (D) Allowed school districts to get voter approved Prop C rollback waiver.

1989: Voter approved Constitutional Amendment allowed school districts to approve

general obligation bond issues by a 4/7s approval vote if voted in any April or in even numbered years, August and November. (Other election dates still required 2/3s majority for approval.

Late 1990s: Voter approved Constitutional amendments:

(A) Raised operating tax rate school districts authorized to levy without voter approval from $1.25 to $2.75. (B) Allowed school districts to approve operating tax rates by a simple majority up to $6.00 (previous limit was $3.75). Tax rate above $6.00 must be approved by a 2/3s majority (previous limit above $3.75). (C) Increased general obligation bonding capacity from 10% to 15% or assessed valuation.

2000s: Legislation adopted by legislature:

(A) Required separate tax rates for residential, commercial, agricultural and personal property in St. Louis County. (B) Required school districts in first class Charter Counties to calculate a tentative tax rate in the spring based upon tentative information from the county assessor. (C) Requires that voluntary reduced operating tax rates can only be raised to the tax rate ceiling in non-reassessment years. (D) Requires that school districts publish in tax rate hearing notice the dollar amount and percentage change in tax dollars received due to reassessment and new construction. (E) Requires that tax rate increases approved by voters be adjusted by reassessment the summer following the tax rate election.

Consumer Price Index Pursuant to Section 137.073.4(1), RSMo, “…the state tax commission shall certify each year to each county clerk the increase in the general price level as measured by the Consumer price Index for All Urban Consumers for the United States, or its successor publications, as defined and officially reported by the United States Department of Labor, or its successor agency. The state tax commission shall certify the increase in such index on the latest twelve-month basis available on February first of each year over the immediately preceding prior twelve-month period in order that political subdivisions shall have this information available…. The table below summarizes the Consumer Price Index for All Urban Consumers (CPI) as certified by the Commission for the years listed.

Twelve Months Ending Change in the Consumer Price Index December, 2017 2.1% December, 2016 2.1% December, 2015 0.7% December, 2014 0.8% December, 2013 1.5% December, 2012 1.7% December, 2011 3.0% December, 2010 1.5% December, 2009 2.7% *December, 2008 0.1% April, 2008 3.9% April, 2007 2.6%

April, 2006 3.5% April, 2005 3.5% April, 2004 2.3% April, 2003 2.2% April, 2002 1.6% April, 2001 3.3% April, 2000 3.3% April, 1999 2.3% April, 1998 1.4% April, 1997 2.5% April, 1996 2.9% April, 1995 3.1% April, 1994 2.4% April, 1993 3.2% April, 1992 3.0% April, 1991 5.0% April, 1990 4.4% April, 1989 5.4% April, 1988 3.9% April, 1987 3.8%

April, 1986 1.6%

* Prior to legislation passed in 2008, CPI’s were certified as of the data available on June first each year.

State of Missouri Department of Elementary and Secondary Education

School Finance Section Estimated SARRU Revenue For The Operating Funds

Year: 2018-2019

District Code District Name

To Be Used on Line 2A of the District's

2018-2019 Tax Reduction Worksheet

(Before Prop C Reduction)

To Be Used on State Auditor's 2018 Form

A, Maximum Prior Year Revenue from

State Assessed Property

001-090 ADAIR CO. R-I 76,072.34 76,092.83

001-091 KIRKSVILLE R-III 796,739.24 796,953.80

001-092 ADAIR CO. R-II 57,338.04 57,353.48

002-089 NORTH ANDREW CO. R-VI 158,793.58 159,639.16

002-090 AVENUE CITY R-IX 79,020.80 79,524.45

002-097 SAVANNAH R-III 1,025,441.78 1,030,673.67

003-031 TARKIO R-I 313,508.47 313,508.47

003-032 ROCK PORT R-II 368,680.41 368,680.41

003-033 FAIRFAX R-III 150,898.72 150,898.72

004-106 COMMUNITY R-VI 239,780.23 239,799.80

004-109 VAN-FAR R-I 481,389.18 481,791.21

004-110 MEXICO 59 1,946,719.88 1,946,721.16

005-120 WHEATON R-III 40,663.61 40,663.61

005-121 SOUTHWEST R-V 77,559.67 77,559.67

005-122 EXETER R-VI 27,714.29 27,714.29

005-123 CASSVILLE R-IV 159,326.89 159,326.89

005-124 PURDY R-II 57,055.80 57,055.80

005-127 SHELL KNOB 78 15,597.83 15,597.83

005-128 MONETT R-I 372,941.97 372,941.97

006-101 LIBERAL R-II 198,414.60 198,493.76

006-103 GOLDEN CITY R-III 83,516.45 83,551.66

006-104 LAMAR R-I 566,832.33 567,058.47

007-121 MIAMI R-I 85,824.07 85,889.23

007-122 BALLARD R-II 62,901.06 62,948.81

007-123 ADRIAN R-III 339,558.95 339,816.73

007-124 RICH HILL R-IV 157,699.41 157,816.92

007-125 HUME R-VIII 86,993.74 87,044.01

007-126 HUDSON R-IX 26,445.79 26,465.87

007-129 BUTLER R-V 523,101.28 523,482.63

Report as of: 7/5/2018 9:52:15 AM Page 1 of 18



Year: 2018-2019








008-106 LINCOLN R-II 85,449.29 85,449.29

008-107 WARSAW R-IX 209,067.55 209,067.55

008-111 COLE CAMP R-I 123,329.22 123,458.60

009-077 MEADOW HEIGHTS R-II 46,042.30 46,634.69

009-078 LEOPOLD R-III 16,980.02 17,198.49

009-079 ZALMA R-V 21,690.84 21,963.99

009-080 WOODLAND R-IV 76,776.13 77,737.20

010-087 SOUTHERN BOONE CO. R-I 98,459.75 98,629.33

010-089 HALLSVILLE R-IV 84,612.91 84,757.73

010-090 STURGEON R-V 143,031.28 143,274.40

010-091 CENTRALIA R-VI 338,366.09 338,480.39

010-092 HARRISBURG R-VIII 52,496.81 52,693.94

010-093 COLUMBIA 93 1,058,646.93 1,060,453.49

011-076 EAST BUCHANAN CO. C-1 450,558.48 453,550.25

011-078 MID-BUCHANAN CO. R-V 187,138.08 187,154.30

011-079 BUCHANAN CO. R-IV 83,816.78 83,824.04

011-082 ST. JOSEPH 2,973,321.04 2,973,578.72

012-108 NEELYVILLE R-IV 66,361.42 66,362.23

012-109 POPLAR BLUFF R-I 650,267.30 650,267.30

012-110 TWIN RIVERS R-X 119,219.62 119,264.44

013-054 BRECKENRIDGE R-I 86,448.36 86,650.88

013-055 HAMILTON R-II 743,825.48 745,550.55

013-057 NEW YORK R-IV 41,229.22 41,325.81

013-058 COWGILL R-VI 70,488.67 70,653.80

013-059 POLO R-VII 465,302.55 466,293.33

013-060 MIRABILE C-1 87,778.34 87,983.97

013-061 BRAYMER C-4 401,486.00 402,589.58

013-062 KINGSTON 42 63,838.79 63,988.34

014-126 NORTH CALLAWAY CO. R-I 151,217.58 152,772.16

014-127 NEW BLOOMFIELD R-III 86,574.68 87,516.11




Year: 2018-2019








014-129 FULTON 58 285,298.29 288,400.71

014-130 SOUTH CALLAWAY CO. R-II 121,461.73 122,549.70

015-001 STOUTLAND R-II 54,026.52 54,030.31

015-002 CAMDENTON R-III 653,213.62 653,251.76

015-003 CLIMAX SPRINGS R-IV 45,835.29 45,836.99

015-004 MACKS CREEK R-V 46,943.35 46,946.13

016-090 JACKSON R-II 936,821.06 950,402.39

016-092 DELTA R-V 42,501.37 43,163.22

016-094 OAK RIDGE R-VI 64,965.51 66,001.18

016-096 CAPE GIRARDEAU 63 686,100.20 696,810.82

016-097 NELL HOLCOMB R-IV 70,952.80 71,986.76

017-121 HALE R-I 363,351.91 365,087.60

017-122 TINA-AVALON R-II 316,384.61 317,864.67

017-124 BOSWORTH R-V 160,252.11 161,022.29

017-125 CARROLLTON R-VII 2,473,682.42 2,484,607.60

017-126 NORBORNE R-VIII 471,092.67 473,344.97

018-047 EAST CARTER CO. R-II 24,778.29 24,779.23

018-050 VAN BUREN R-I 11,986.03 11,986.74

019-139 ARCHIE R-V 170,876.66 170,885.75

019-140 STRASBURG C-3 45,213.36 45,213.36

019-142 RAYMORE-PECULIAR R-II 1,683,859.93 1,683,859.93

019-144 SHERWOOD CASS R-VIII 236,749.97 236,750.24

019-147 EAST LYNNE 40 50,616.63 50,616.63

019-148 PLEASANT HILL R-III 587,650.87 587,650.87

019-149 HARRISONVILLE R-IX 643,860.57 643,860.57

019-150 DREXEL R-IV 106,249.59 106,284.06

019-151 MIDWAY R-I 118,615.29 118,615.29

019-152 BELTON 124 1,287,654.15 1,287,654.15

020-001 STOCKTON R-I 81,304.70 81,346.15

020-002 EL DORADO SPRINGS R-II 126,805.04 126,853.61




Year: 2018-2019








021-148 NORTHWESTERN R-I 629,853.69 635,617.39

021-149 BRUNSWICK R-II 986,471.35 995,147.36

021-150 KEYTESVILLE R-III 554,323.44 559,371.39

021-151 SALISBURY R-IV 2,009,387.35 2,025,458.21

022-088 CHADWICK R-I 15,291.44 15,291.87

022-089 NIXA PUBLIC SCHOOLS 431,771.21 431,843.45

022-090 SPARTA R-III 53,431.22 53,432.70

022-091 BILLINGS R-IV 28,980.93 28,981.73

022-092 CLEVER R-V 86,526.18 86,528.37

022-093 OZARK R-VI 405,002.63 405,013.88

022-094 SPOKANE R-VII 50,896.75 50,898.15

023-101 CLARK CO. R-I 617,766.52 617,766.52

024-086 KEARNEY R-I 619,378.54 620,539.48

024-087 SMITHVILLE R-II 530,264.54 530,389.59

024-089 EXCELSIOR SPRINGS 40 761,030.16 761,052.00

024-090 LIBERTY 53 2,121,293.13 2,121,417.90

024-091 MISSOURI CITY 56 5,616.08 5,616.43

024-093 NORTH KANSAS CITY 74 3,322,408.16 3,322,608.89

025-001 CAMERON R-I 1,003,201.73 1,013,699.48

025-002 LATHROP R-II 472,186.25 478,596.24

025-003 CLINTON CO. R-III 311,511.39 315,966.64

026-001 COLE CO. R-I 135,501.15 138,932.18

026-002 BLAIR OAKS R-II 254,435.61 262,415.00

026-005 COLE CO. R-V 130,696.27 133,785.03

026-006 JEFFERSON CITY 1,713,295.87 1,763,252.49

027-055 BLACKWATER R-II 116,054.71 116,254.52

027-056 COOPER CO. R-IV 75,854.37 75,854.37

027-057 PRAIRIE HOME R-V 105,929.59 106,010.53

027-058 OTTERVILLE R-VI 164,655.39 164,656.86

027-059 PILOT GROVE C-4 168,944.17 168,944.17




Year: 2018-2019








027-061 BOONVILLE R-I 950,730.89 950,730.89

028-101 CRAWFORD CO. R-I 244,432.41 244,432.55

028-102 CRAWFORD CO. R-II 355,764.61 355,765.48

028-103 STEELVILLE R-III 237,953.63 237,953.63

029-001 LOCKWOOD R-I 203,231.69 203,331.84

029-002 DADEVILLE R-II 79,324.65 79,406.32

029-003 EVERTON R-III 103,785.91 103,837.06

029-004 GREENFIELD R-IV 275,447.82 275,583.56

030-093 DALLAS CO. R-I 350,364.12 350,379.76

031-116 PATTONSBURG R-II 52,725.61 52,794.44

031-117 WINSTON R-VI 66,816.71 66,896.08

031-118 NORTH DAVIESS R-III 25,530.67 25,560.79

031-121 GALLATIN R-V 194,729.67 194,953.86

031-122 TRI-COUNTY R-VII 58,268.26 58,359.06

032-054 OSBORN R-O 41,284.15 41,845.33

032-055 MAYSVILLE R-I 198,013.82 200,686.37

032-056 UNION STAR R-II 96,491.04 97,091.95

032-058 STEWARTSVILLE C-2 81,999.57 83,117.05

033-090 SALEM R-80 64,668.86 64,668.86

033-091 OAK HILL R-I 9,770.93 9,770.94

033-092 GREEN FOREST R-II 17,002.84 17,002.84

033-093 DENT-PHELPS R-III 21,035.47 21,035.47

033-094 NORTH WOOD R-IV 17,376.17 17,376.17

034-121 SKYLINE R-II 6,494.04 6,499.89

034-122 PLAINVIEW R-VIII 7,456.12 7,462.84

034-124 AVA R-I 74,312.95 74,378.59

035-092 MALDEN R-I 105,022.26 105,183.03

035-093 CAMPBELL R-II 63,079.76 63,176.32

035-094 HOLCOMB R-III 55,111.79 55,196.15

035-097 CLARKTON C-4 35,302.53 35,356.57




Year: 2018-2019








035-098 SENATH-HORNERSVILLE C-8 85,546.11 85,677.06

035-099 SOUTHLAND C-9 27,998.56 28,041.42

035-102 KENNETT 39 219,323.49 220,288.14

036-123 FRANKLIN CO. R-II 61,476.27 61,487.79

036-126 MERAMEC VALLEY R-III 1,097,000.93 1,097,315.06

036-131 UNION R-XI 1,110,037.21 1,110,245.17

036-133 LONEDELL R-XIV 159,592.39 159,622.29

036-134 SPRING BLUFF R-XV 114,996.79 115,018.33

036-135 STRAIN-JAPAN R-XVI 39,476.37 39,488.92

036-136 ST. CLAIR R-XIII 746,248.75 746,385.76

036-137 SULLIVAN 703,090.52 703,190.28

036-138 NEW HAVEN 166,228.22 166,259.36

036-139 WASHINGTON 1,296,721.08 1,296,926.54

037-037 GASCONADE CO. R-II 730,312.05 731,500.63

037-039 GASCONADE CO. R-I 457,135.98 457,743.32

038-044 KING CITY R-I 105,164.77 105,391.51

038-045 STANBERRY R-II 61,324.16 61,338.41

038-046 ALBANY R-III 55,393.82 55,393.82

039-133 WILLARD R-II 295,983.36 302,600.17

039-134 REPUBLIC R-III 310,754.66 317,635.50

039-135 ASH GROVE R-IV 72,560.67 73,451.85

039-136 WALNUT GROVE R-V 20,607.71 21,054.13

039-137 STRAFFORD R-VI 87,816.93 89,243.09

039-139 LOGAN-ROGERSVILLE R-VIII 200,752.95 201,947.00

039-141 SPRINGFIELD R-XII 1,635,678.13 1,672,244.26

039-142 FAIR GROVE R-X 108,270.26 109,568.15

040-100 GRUNDY CO. R-V 72,633.64 73,082.51

040-101 SPICKARD R-II 45,509.54 45,826.27

040-103 PLEASANT VIEW R-VI 51,002.07 51,357.03

040-104 LAREDO R-VII 43,940.25 44,246.06




Year: 2018-2019








040-107 TRENTON R-IX 857,643.00 863,611.90

041-001 CAINSVILLE R-I 24,992.34 25,001.34

041-002 SOUTH HARRISON CO. R-II 254,367.17 254,456.54

041-003 NORTH HARRISON R-III 62,543.87 62,566.26

041-004 GILMAN CITY R-IV 36,939.06 36,959.10

041-005 RIDGEWAY R-V 25,388.72 25,397.81

042-111 HENRY CO. R-I 242,428.75 242,480.28

042-113 SHAWNEE R-III 29,299.55 29,299.55

042-117 CALHOUN R-VIII 48,344.26 48,344.26

042-118 LEESVILLE R-IX 49,809.24 49,809.24

042-119 DAVIS R-XII 22,296.96 22,296.96

042-121 MONTROSE R-XIV 47,611.77 47,611.77

042-124 CLINTON 569,605.27 569,605.27

043-001 HICKORY CO. R-I 143,361.81 143,409.91

043-002 WHEATLAND R-II 61,154.54 61,158.50

043-003 WEAUBLEAU R-III 70,518.86 70,521.14

043-004 HERMITAGE R-IV 48,522.62 48,525.76

044-078 CRAIG R-III 151,561.79 151,561.79

044-083 MOUND CITY R-II 677,235.48 677,235.48

044-084 SOUTH HOLT CO. R-I 606,247.17 606,247.17

045-076 NEW FRANKLIN R-I 171,357.78 172,479.89

045-077 FAYETTE R-III 249,025.69 250,665.06

045-078 GLASGOW 168,569.15 169,816.27

046-128 HOWELL VALLEY R-I 32,384.93 32,385.22

046-130 MOUNTAIN VIEW-BIRCH TREE R-III 130,012.01 130,013.67

046-131 WILLOW SPRINGS R-IV 150,267.53 150,270.98

046-132 RICHARDS R-V 64,157.24 64,157.82

046-134 WEST PLAINS R-VII 239,383.68 239,385.83

046-135 GLENWOOD R-VIII 41,493.57 41,493.95

046-137 JUNCTION HILL C-12 35,792.99 35,793.31




Year: 2018-2019








046-140 FAIRVIEW R-XI 78,792.91 78,793.62

047-060 SOUTH IRON CO. R-I 253,986.08 254,033.50

047-062 ARCADIA VALLEY R-II 774,075.41 774,229.31

047-064 BELLEVIEW R-III 135,623.44 135,651.34

047-065 IRON CO. C-4 190,337.90 190,370.07

048-066 FORT OSAGE R-I 904,246.47 906,120.46

048-068 BLUE SPRINGS R-IV 2,646,331.38 2,651,815.72

048-069 GRAIN VALLEY R-V 779,574.70 781,190.31

048-070 OAK GROVE R-VI 451,379.53 452,150.00

048-071 LEE'S SUMMIT R-VII 3,405,728.18 3,412,567.76

048-072 HICKMAN MILLS C-1 1,085,894.47 1,088,144.91

048-073 RAYTOWN C-2 1,660,005.90 1,663,446.15

048-074 GRANDVIEW C-4 782,806.58 784,428.90

048-075 LONE JACK C-6 114,902.90 115,099.49

048-077 INDEPENDENCE 30 2,660,312.51 2,665,825.83

048-078 KANSAS CITY 33 2,670,260.80 2,675,794.73

048-080 CENTER 58 472,121.17 473,084.63

049-132 CARL JUNCTION R-I 468,290.92 468,777.75

049-135 AVILLA R-XIII 29,984.23 30,015.44

049-137 JASPER CO. R-V 84,970.75 85,039.08

049-140 SARCOXIE R-II 120,747.21 120,848.02

049-142 CARTHAGE R-IX 720,699.78 721,406.52

049-144 WEBB CITY R-VII 617,212.15 617,854.52

049-148 JOPLIN SCHOOLS 1,239,493.94 1,240,477.92

050-001 NORTHWEST R-I 1,240,875.62 1,247,772.61

050-002 GRANDVIEW R-II 130,245.47 130,981.42

050-003 HILLSBORO R-III 678,391.22 682,206.91

050-005 DUNKLIN R-V 311,224.37 312,982.94

050-006 FESTUS R-VI 616,201.30 619,548.56

050-007 JEFFERSON CO. R-VII 189,118.24 190,172.15




Year: 2018-2019








050-009 SUNRISE R-IX 77,772.25 78,194.92

050-010 WINDSOR C-1 582,494.93 585,786.31

050-012 FOX C-6 2,349,160.37 2,361,826.86

050-013 CRYSTAL CITY 47 106,253.40 106,853.79

050-014 DESOTO 73 539,163.97 542,204.51

051-150 KINGSVILLE R-I 113,117.78 113,124.28

051-152 HOLDEN R-III 497,234.48 497,263.12

051-153 CHILHOWEE R-IV 80,118.07 80,121.97

051-154 JOHNSON CO. R-VII 242,111.77 242,125.77

051-155 KNOB NOSTER R-VIII 656,070.60 656,116.21

051-156 LEETON R-X 118,989.90 118,996.74

051-159 WARRENSBURG R-VI 1,389,447.71 1,389,528.06

052-096 KNOX CO. R-I 435,902.27 436,023.55

053-111 LACLEDE CO. R-I 113,784.89 113,791.06

053-112 GASCONADE C-4 10,849.90 10,850.84

053-113 LEBANON R-III 467,722.48 467,762.93

053-114 LACLEDE CO. C-5 71,556.78 71,562.38

054-037 CONCORDIA R-II 240,304.05 240,488.90

054-039 LAFAYETTE CO. C-1 508,588.08 508,996.10

054-041 ODESSA R-VII 1,192,894.12 1,193,774.06

054-042 SANTA FE R-X 232,900.28 233,392.91

054-043 WELLINGTON-NAPOLEON R-IX 242,540.35 242,721.00

054-045 LEXINGTON R-V 530,046.32 530,471.56

055-104 MILLER R-II 134,525.44 134,525.44

055-105 PIERCE CITY R-VI 156,846.03 156,846.03

055-106 MARIONVILLE R-IX 175,843.49 175,843.50

055-108 MT. VERNON R-V 360,071.89 360,071.89

055-110 AURORA R-VIII 471,804.53 471,804.53

055-111 VERONA R-VII 92,191.12 92,191.12

056-015 CANTON R-V 242,929.11 243,567.36




Year: 2018-2019








056-017 LEWIS CO. C-1 508,784.16 509,942.76

057-001 SILEX R-I 104,509.42 104,566.86

057-002 ELSBERRY R-II 189,264.56 189,264.56

057-003 TROY R-III 1,525,172.64 1,525,172.64

057-004 WINFIELD R-IV 388,116.39 388,116.39

058-106 LINN CO. R-I 107,494.74 107,498.28

058-107 BUCKLIN R-II 82,391.36 82,404.07

058-108 MEADVILLE R-IV 118,201.29 118,201.40

058-109 MARCELINE R-V 638,537.90 642,042.46

058-112 BROOKFIELD R-III 518,227.67 518,265.34

059-113 SOUTHWEST LIVINGSTON CO. R-I 48,910.07 48,945.41

059-114 LIVINGSTON CO. R-III 17,803.73 17,812.16

059-117 CHILLICOTHE R-II 396,935.77 397,120.80

060-077 MCDONALD CO. R-I 524,383.26 524,383.26

061-150 ATLANTA C-3 120,732.35 121,031.14

061-151 BEVIER C-4 116,879.19 117,168.45

061-154 LA PLATA R-II 209,902.45 210,405.13

061-156 MACON CO. R-I 846,867.66 848,894.44

061-157 CALLAO C-8 66,145.92 66,309.61

061-158 MACON CO. R-IV 64,861.53 65,022.05

062-070 MARQUAND-ZION R-VI 10,201.19 10,201.19

062-072 FREDERICKTOWN R-I 151,268.86 151,278.32

063-066 MARIES CO. R-I 181,266.04 181,266.04

063-067 MARIES CO. R-II 332,213.55 332,606.24

064-072 MARION CO. R-II 99,530.21 99,778.33

064-074 PALMYRA R-I 517,906.38 519,197.48

064-075 HANNIBAL 60 1,686,837.60 1,690,357.54

065-096 NORTH MERCER CO. R-III 174,635.13 174,700.18

065-098 PRINCETON R-V 361,334.01 361,462.70

066-102 ELDON R-I 508,933.54 509,024.85




Year: 2018-2019








066-103 MILLER CO. R-III 48,957.28 48,965.46

066-104 ST. ELIZABETH R-IV 68,112.87 68,123.59

066-105 SCHOOL OF THE OSAGE 452,700.63 452,759.89

066-107 IBERIA R-V 188,605.93 188,637.41

067-055 EAST PRAIRIE R-II 162,568.59 162,568.59

067-061 CHARLESTON R-I 128,312.05 128,312.05

068-070 MONITEAU CO. R-I 649,944.63 655,296.20

068-071 HIGH POINT R-III 51,067.99 51,488.48

068-072 MONITEAU CO. R-V 34,405.77 34,689.06

068-073 TIPTON R-VI 281,993.27 283,945.42

068-074 JAMESTOWN C-1 219,402.37 220,300.23

068-075 CLARKSBURG C-2 40,820.94 41,124.47

069-104 MIDDLE GROVE C-1 24,653.87 24,676.01

069-106 MONROE CITY R-I 454,187.95 454,619.59

069-107 HOLLIDAY C-2 38,877.26 38,912.17

069-108 MADISON C-3 92,181.77 92,264.55

069-109 PARIS R-II 170,890.95 171,042.09

070-092 WELLSVILLE MIDDLETOWN R-I 334,932.73 335,004.53

070-093 MONTGOMERY CO. R-II 1,099,192.39 1,099,195.18

071-091 MORGAN CO. R-I 298,012.70 298,049.59

071-092 MORGAN CO. R-II 516,806.60 516,878.10

072-066 RISCO R-II 81,848.60 82,313.31

072-068 PORTAGEVILLE 378,162.35 380,309.44

072-073 GIDEON 37 130,957.76 131,701.29

072-074 NEW MADRID CO. R-I 791,858.57 796,183.48

073-099 EAST NEWTON CO. R-VI 339,709.00 339,709.00

073-102 DIAMOND R-IV 204,150.75 204,158.55

073-105 WESTVIEW C-6 45,165.33 45,165.33

073-106 SENECA R-VII 361,000.34 361,000.34

073-108 NEOSHO SCHOOL DISTRICT 1,129,254.78 1,129,254.78




Year: 2018-2019








074-187 NODAWAY-HOLT R-VII 289,087.93 289,414.27

074-190 WEST NODAWAY CO. R-I 127,227.80 127,739.52

074-194 NORTHEAST NODAWAY CO. R-V 117,838.66 118,276.44

074-195 JEFFERSON C-123 64,801.08 65,061.71

074-197 NORTH NODAWAY CO. R-VI 102,770.46 103,183.81

074-201 MARYVILLE R-II 752,720.18 755,577.36

074-202 SOUTH NODAWAY CO. R-IV 81,870.09 82,200.23

075-084 COUCH R-I 21,358.12 21,400.82

075-085 THAYER R-II 107,919.05 108,134.83

075-086 OREGON-HOWELL R-III 30,817.80 30,860.02

075-087 ALTON R-IV 102,596.21 102,801.34

076-081 OSAGE CO. R-I 113,631.95 113,995.69

076-082 OSAGE CO. R-II 387,423.43 388,697.80

076-083 OSAGE CO. R-III 512,015.20 513,659.15

077-100 THORNFIELD R-I 9,956.04 9,956.15

077-101 BAKERSFIELD R-IV 42,218.66 42,219.11

077-102 GAINESVILLE R-V 77,320.90 77,321.75

077-103 DORA R-III 27,275.05 27,281.56

077-104 LUTIE R-VI 15,515.90 15,516.07

078-001 NORTH PEMISCOT CO. R-I 95,645.47 101,026.19

078-002 HAYTI R-II 245,786.60 259,613.83

078-003 PEMISCOT CO. R-III 60,157.96 63,161.15

078-004 COOTER R-IV 72,290.18 76,357.01

078-005 SOUTH PEMISCOT CO. R-V 250,915.26 263,970.83

078-009 DELTA C-7 74,387.34 78,396.52

078-012 CARUTHERSVILLE 18 441,570.90 463,891.75

078-013 PEMISCOT CO. SPEC. SCH. DIST. 170,800.06 170,800.06

079-077 PERRY CO. 32 590,292.34 604,622.64

079-078 ALTENBURG 48 24,446.07 25,102.30

080-116 PETTIS CO. R-V 72,212.84 72,651.59




Year: 2018-2019








080-118 LA MONTE R-IV 67,226.20 67,637.88

080-119 SMITHTON R-VI 122,900.07 123,577.70

080-121 GREEN RIDGE R-VIII 76,590.29 77,059.32

080-122 PETTIS CO. R-XII 35,371.32 35,587.93

080-125 SEDALIA 200 1,054,410.48 1,060,613.48

081-094 ST. JAMES R-I 205,175.00 205,182.87

081-095 NEWBURG R-II 40,092.92 40,092.92

081-096 ROLLA 31 401,580.15 401,580.15

081-097 PHELPS CO. R-III 26,088.96 26,088.96

082-100 BOWLING GREEN R-I 1,276,555.51 1,294,675.88

082-101 PIKE CO. R-III 369,041.45 374,188.81

082-105 BONCL R-X 53,711.81 54,501.53

082-108 LOUISIANA R-II 702,948.34 713,214.63

083-001 NORTH PLATTE CO. R-I 203,202.50 203,231.19

083-002 WEST PLATTE CO. R-II 413,713.93 413,742.94

083-003 PLATTE CO. R-III 1,441,307.12 1,441,485.31

083-005 PARK HILL 4,061,517.21 4,062,073.73

084-001 BOLIVAR R-I 376,604.06 384,982.02

084-002 FAIR PLAY R-II 53,193.32 54,376.66

084-003 HALFWAY R-III 37,182.49 38,009.65

084-004 HUMANSVILLE R-IV 50,564.62 51,646.29

084-005 MARION C. EARLY R-V 74,921.50 76,588.79

084-006 PLEASANT HOPE R-VI 158,441.14 160,603.77

085-043 SWEDEBORG R-III 6,692.74 6,706.22

085-044 RICHLAND R-IV 53,561.93 53,614.91

085-045 LAQUEY R-V 47,369.72 47,465.16

085-046 WAYNESVILLE R-VI 429,310.97 430,175.94

085-048 DIXON R-I 101,940.70 102,060.72

085-049 CROCKER R-II 37,851.16 37,927.42

086-100 PUTNAM CO. R-I 126,179.34 126,179.34




Year: 2018-2019








087-083 RALLS CO. R-II 396,881.99 396,899.76

088-072 NORTHEAST RANDOLPH CO. R-IV 306,221.52 306,828.76

088-073 RENICK R-V 170,844.39 171,071.16

088-075 HIGBEE R-VIII 142,650.91 143,007.58

088-080 WESTRAN R-I 487,647.71 488,614.71

088-081 MOBERLY 1,871,578.37 1,875,149.09

089-080 LAWSON R-XIV 662,916.98 663,126.12

089-087 ORRICK R-XI 179,841.51 179,841.51

089-088 HARDIN-CENTRAL C-2 136,058.60 136,058.60

089-089 RICHMOND R-XVI 1,003,794.77 1,003,794.77

090-075 CENTERVILLE R-I 16,066.20 16,068.96

090-076 SOUTHERN REYNOLDS CO. R-II 89,222.85 89,238.18

090-077 BUNKER R-III 34,870.68 34,876.03

090-078 LESTERVILLE R-IV 45,455.58 45,463.39

091-091 NAYLOR R-II 14,786.09 14,798.07

091-092 DONIPHAN R-I 45,484.33 45,531.77

091-093 RIPLEY CO. R-IV 4,834.87 4,839.91

091-095 RIPLEY CO. R-III 3,895.23 3,899.29

092-087 FT. ZUMWALT R-II 2,621,396.73 2,621,396.73

092-088 FRANCIS HOWELL R-III 2,443,901.04 2,443,901.04

092-089 WENTZVILLE R-IV 2,547,149.30 2,547,149.30

092-090 ST. CHARLES R-VI 733,529.87 733,529.87

092-091 ORCHARD FARM R-V 267,095.50 267,095.50

093-120 APPLETON CITY R-II 89,919.48 89,934.25

093-121 ROSCOE C-1 20,694.36 20,694.36

093-123 LAKELAND R-III 118,632.15 118,632.15

093-124 OSCEOLA 121,126.25 121,126.25

094-076 BISMARCK R-V 168,746.01 168,949.85

094-078 FARMINGTON R-VII 1,130,517.37 1,132,307.43

094-083 NORTH ST. FRANCOIS CO. R-I 831,449.79 832,657.55




Year: 2018-2019








094-086 CENTRAL R-III 626,901.92 627,830.13

094-087 WEST ST. FRANCOIS CO. R-IV 427,199.86 427,505.61

095-059 STE. GENEVIEVE CO. R-II 733,641.75 735,541.75

096-088 HAZELWOOD 2,503,011.01 2,520,741.88

096-089 FERGUSON-FLORISSANT R-II 1,476,993.29 1,487,456.04

096-090 PATTONVILLE R-III 810,424.37 816,076.35

096-091 ROCKWOOD R-VI 3,076,715.18 3,097,947.22

096-092 KIRKWOOD R-VII 926,732.17 932,375.18

096-093 LINDBERGH SCHOOLS 953,120.27 959,871.99

096-094 MEHLVILLE R-IX 1,687,191.00 1,697,432.16

096-095 PARKWAY C-2 2,539,291.11 2,556,896.27

096-098 AFFTON 101 393,217.73 395,820.98

096-099 BAYLESS 235,759.79 237,429.87

096-101 BRENTWOOD 134,271.73 135,046.22

096-102 CLAYTON 391,142.65 393,716.50

096-103 HANCOCK PLACE 252,736.63 254,213.58

096-104 JENNINGS 359,630.43 362,177.98

096-106 LADUE 627,507.66 631,606.34

096-107 MAPLEWOOD-RICHMOND HEIGHTS 185,394.42 186,659.29

096-109 NORMANDY SCHOOLS COLLABORATIVE

531,699.08 535,421.47

096-110 RITENOUR 888,585.07 894,879.64

096-111 RIVERVIEW GARDENS 809,336.68 815,069.86

096-112 UNIVERSITY CITY 395,968.27 398,693.29

096-113 VALLEY PARK 129,443.40 130,356.30

096-114 WEBSTER GROVES 643,537.79 648,014.36

096-119 SPECL. SCH. DST. ST. LOUIS CO. 5,749,842.74 5,749,842.74

097-116 MIAMI R-I 83,381.51 83,753.26

097-118 OREARVILLE R-IV 72,958.82 73,284.10

097-119 MALTA BEND R-V 75,877.17 76,215.46




Year: 2018-2019








097-122 HARDEMAN R-X 86,508.31 86,894.00

097-127 GILLIAM C-4 40,106.50 40,285.32

097-129 MARSHALL 2,474,961.16 2,485,995.57

097-130 SLATER 339,915.14 341,430.62

097-131 SWEET SPRINGS R-VII 449,383.46 451,240.19

098-080 SCHUYLER CO. R-I 169,783.28 169,783.28

099-082 SCOTLAND CO. R-I 295,182.76 295,182.76

100-059 SCOTT CITY R-I 183,710.63 184,240.43

100-060 CHAFFEE R-II 157,638.72 158,093.33

100-061 SCOTT CO. R-IV 222,676.87 223,319.05

100-062 SCOTT CO. CENTRAL 70,113.24 70,315.44

100-063 SIKESTON R-6 888,476.72 891,603.94

100-064 KELSO C-7 33,401.30 33,497.63

100-065 ORAN R-III 80,184.48 80,415.72

101-105 WINONA R-III 17,243.07 17,244.78

101-107 EMINENCE R-I 9,869.90 9,870.53

102-081 NORTH SHELBY 365,892.00 366,690.14

102-085 SHELBY CO. R-IV 867,455.68 869,321.70

103-127 RICHLAND R-I 93,759.97 94,432.23

103-128 BELL CITY R-II 77,091.53 77,644.28

103-129 ADVANCE R-IV 138,515.38 139,527.25

103-130 PUXICO R-VIII 257,438.96 258,865.64

103-131 BLOOMFIELD R-XIV 226,065.72 227,686.61

103-132 DEXTER R-XI 714,586.43 719,710.02

103-135 BERNIE R-XIII 167,641.01 168,840.50

104-041 HURLEY R-I 25,364.94 25,364.94

104-042 GALENA R-II 52,232.82 52,233.39

104-043 CRANE R-III 65,225.91 65,225.91

104-044 REEDS SPRING R-IV 208,094.04 208,094.04

104-045 BLUE EYE R-V 61,333.16 61,333.16




Year: 2018-2019








105-123 GREEN CITY R-I 64,909.84 64,956.59

105-124 MILAN C-2 165,723.95 165,843.29

105-125 NEWTOWN-HARRIS R-III 22,327.72 22,347.13

106-001 BRADLEYVILLE R-I 23,672.64 23,712.45

106-002 TANEYVILLE R-II 35,690.66 35,758.59

106-003 FORSYTH R-III 161,436.26 161,743.51

106-004 BRANSON R-IV 702,272.35 703,584.47

106-005 HOLLISTER R-V 200,100.30 200,458.75

106-006 KIRBYVILLE R-VI 57,172.83 57,281.65

106-008 MARK TWAIN R-VIII 8,433.24 8,449.29

107-151 SUCCESS R-VI 10,906.83 10,906.83

107-152 HOUSTON R-I 75,857.82 75,857.82

107-153 SUMMERSVILLE R-II 29,255.64 29,255.95

107-154 LICKING R-VIII 68,026.38 68,026.38

107-155 CABOOL R-IV 61,948.36 61,950.47

107-156 PLATO R-V 47,830.55 47,843.65

107-158 RAYMONDVILLE R-VII 15,101.76 15,101.76

108-142 NEVADA R-V 830,067.64 830,177.22

108-143 BRONAUGH R-VII 52,494.62 52,501.67

108-144 SHELDON R-VIII 61,520.61 61,528.73

108-147 NORTHEAST VERNON CO. R-I 64,684.52 64,693.06

109-002 WRIGHT CITY R-II OF WARREN CO. 364,500.63 364,500.63

109-003 WARREN CO. R-III 750,868.23 750,868.23

110-014 KINGSTON K-14 445,393.94 445,393.94

110-029 POTOSI R-III 1,256,890.75 1,256,890.75

110-030 RICHWOODS R-VII 136,294.26 136,295.14

110-031 VALLEY R-VI 311,736.24 311,737.56

111-086 GREENVILLE R-II 199,801.43 199,801.43

111-087 CLEARWATER R-I 243,158.89 243,159.16

112-099 NIANGUA R-V 31,302.40 31,302.40




Year: 2018-2019








112-101 FORDLAND R-III 59,131.99 59,132.01

112-102 MARSHFIELD R-I 328,106.74 328,106.74

112-103 SEYMOUR R-II 83,108.76 83,108.76

113-001 WORTH CO. R-III 166,657.24 166,657.24

114-112 NORWOOD R-I 41,604.90 41,657.84

114-113 HARTVILLE R-II 81,426.84 81,531.39

114-114 MOUNTAIN GROVE R-III 162,799.17 162,989.60

114-115 MANSFIELD R-IV 78,938.72 79,039.08

114-116 MANES R-V 8,909.93 8,921.37

115-115 ST. LOUIS CITY 4,078,592.41 4,078,592.41


INFORMAL TAX RATE CALCULATOR FILE

Data Entry Page Printed On: 7/18/2018

For School Districts Levying a Single Rate on All Property

Name of Political Subdivision: XYZ School District

Political Subdivision Code: 30-123-4567

(30-XXX-XXXX) YEAR: 2018

Purpose of Levy: Operating Funds

INSTRUCTIONS: COMPLETE THE HIGHLIGHTED CELLS TO USE THIS TAX RATE CALCULATOR.

CLICK ON THE TABS BELOW TO VIEW THE SUMMARY PAGE, FORM A, FORM B, FORM C, & INFORMATIONAL DATA.

PRINT OFF THE SUMMARY PAGE, FORM A, FORM B, FORM C, & INFORMATIONAL DATA IF DESIRED.

Column 1 Column 2Based on Prior Year

Tax Rate Ceiling as if For Political

No Voluntary Reductions Subdivision Use

were Taken in a Prior

Even Numbered Year

Summary Page

1) (2017) Prior year tax rate ceiling, revised if applicable

Column 1 (Prior year Informational Data, Line F)

Column 2 (Prior year Summary Page, Line F in an even year, Line F minus Line H in an odd year) 4.0000 4.0000

2) Maximum authorized levy (Prior year's Summary Page, Line E)

most recent voter approved tax rate 4.0000 4.0000

4) (2018) Date & rate the current year tax rate ceiling was increased up to $2.7500

using Amendment 2

(Date) (Rate)

Form A - Assessed Valuations Real Estate Personal Property

1) (2018) Current year assessed valuation 8,300,000 2,005,000

2) New construction and improvements 300,000 Calculated Amount

3) Newly added territory

4) (2017) Prior year assessed valuation 8,000,000 2,000,000

5) Newly separated territory

6) Property changed from local to state assessed

7) (2017) Revenue from state assessed property (provided by DESE) 50,000

8) (2018) Estimated revenue from state assessed property 50,000

Form B - Additional Voter Approved Rates - See Form B for additional instructions

1) Date of election: 3) Election results: Yes:

No:

1a) Is this election increasing an existing rate? 4) Expiration date

(Yes or No) (if applicable):

2a) Voter approved tax rate or increase 5) Proposition C waiver: (attach ballot)

Amount of increase (an "increase of/by") Full or Partial

or

2b) Stated rate approved (an "increase to") 5a) Prop C results: Yes:

No:

Ballot Language Approved: Attach a sample ballot or state the proposition posed to voters exactly as it appeared on the ballot.

Form C - Debt Service Requirements - See Form C for additional instructions

1) (2019) Principal and interest payments for following calendar year (Form C, Line 2) 50,000

2) Estimated cost of collection & allowance for delinquencies (Form C, Line 3) 2,500

3) (2020) Reasonable reserve payments for year following next calendar year (Form C, Line 4) 45,000

4 ) (2018) Anticipated December 31st balance (Form C, Line 6) 25,000

5) (2018) Estimated revenue from state assessed property for debt service (Form C, Line 8) 5,500

Information gathered on this tab is used to calculate the Summary Page, Form A, Form B, Form C, &

Informational Data tabs. Data entered in Column 1 is used to calculate the tax rate ceiling had no

voluntary reductions been taken in a prior even numbered year (see the Informational Data tab for this

calculation). The political subdivision must use Column 2 for setting its property tax rates (see the

Summary Page and Form A for this calculation). The numbers in Column 2 may be different from

Column 1 if a voluntary reduction was taken in a prior even numbered year. in Calculating its

Tax Rate

(Form Revised 12-2017) Data Entry Page

INFORMAL TAX RATE CALCULATOR FILE Printed on: 7/18/2018

Summary Page (2018)


Political Subdivision Name Political Subdivision Code Purpose of Levy

For Political

Subdivision Use in

Calculating its

Tax Rate

A.

4.0000

B.

4.0000

C.

Date the School Board decided to use Amendment 2 (if using)

D.

4.0000

E. Maximum authorized levy

greater of 1984 rate or most recent voter approved rate 4.0000

F. Current year tax rate ceiling maximum legal rate to comply with Missouri laws (Lower of Line D or E) 4.0000

G1.

G2.

H. Less voluntary reduction by school district taken from tax rate ceiling (Line F)

I. Plus allowable recoupment rate added to tax rate ceiling (Line F) If applicable, attach Form G or H.

J. Tax rate to be levied (Line F - Line G1- Line G2 - Line H + Line I) 4.0000

AA. Rate to be levied for debt service, if applicable (Form C, Line 12)

BB. Additional special purpose rate authorized by voters after the prior year tax rates were set, adjusted to provide the

Certification of Non-Binding Estimated Tax Rate to the County Clerk(s)

I, the undersigned, (Office) of (Political Subdivision) levying a rate in

(County(ies)) do hereby certify that the data set forth above and on the accompanying forms is true and accurate to the best knowledge and belief.

accompanying forms is true and accurate to the best of knowledge and belief.

Please complete Lines G through BB, sign this form, and return to the county clerk(s).

(Date) (Signature) (Printed Name) (Telephone)

XYZ School District 30-123-4567 Operating Funds

Prior year tax rate ceiling as defined in Chapter 137, RSMo, revised if the prior year data changed or a

voluntary reduction was taken in a non-reassessment year (Prior year Summary Page, Line F minus Line H in

odd numbered year or prior year Summary Page, Line F in even numbered year)

NOTE: THIS IS AN INFORMAL TAX RATE CALCULATOR FILE INTENDED FOR POLITICAL SUBDIVISION PRELIMINARY

CALCULATIONS ONLY. THIS FILE IS NOT INTENDED TO BE USED BY THE POLITICAL SUBDIVISION TO SUBMIT THEIR TAX RATE

TO THE COUNTY.

(Line B if no election, otherwise Line C )

Current year rate computed pursuant to Article X, Section 22, of the Missouri Constitution and Section 137.073, RSMo, if

no voter approved increase (Form A, Line 22)

Less required Proposition C (sales tax) reduction taken from tax rate ceiling (Line F), if applicable

Circle the type of waiver your district has Full Partial No

Attach a copy of the DESE Prop C Reduction Worksheet if there is no waiver.

ONLY THE PROFORMA PRINTED FROM THE STATE AUDITOR'S ON-LINE TAX RATE SYSTEM SHOULD BE SUBMITTED TO THE

COUNTY TO SET THE FINAL TAX RATE. CONTACT THE STATE AUDITOR'S OFFICE IF YOU HAVE MISPLACED YOUR USER ID

AND/OR PASSWORD.

revenue available if applied to prior year assessed value and increased by the percentage of CPI. (Form B, Line 16

if a different purpose)

Less 20% required reduction for 1st class charter county school district NOT submitting an estimated non-binding tax

rate to the county(ies) taken from tax rate ceiling (Line F)

The information to complete the Summary Page is available from prior year forms, computed on the attached forms, or computed on

this page. Information on this page takes into consideration any voluntary reduction(s) taken in previous even numbered year(s). If in

an even numbered year, the political subdivision wishes to no longer use the lowered tax rate ceiling to calculate its tax rate, it can

hold a public hearing and pass a resolution, a policy statement, or an ordinance justifying its action prior to setting and certifying its

tax rate. The information in the Informational Data, at the end of these forms, provides the rate that would be allowed had there been

no previous voluntary reduction(s) taken in an even numbered year(s).

Amount of rate increase authorized by voters if same purpose, adjusted to provide the revenue available if applied to the

prior year assessed value and increased by the percentage of CPI (Form B, Line 16)

OR

Increase to the total operating levy up to $2.75 per Amendment 2, if applicable

WARNING: A voluntary reduction taken in an even number year will lower the tax rate ceiling

Rate to compare to maximum authorized levy to determine tax rate ceiling

for the following year.

XYZ School District

(Form Revised 12-2017) Summary Page

7/18/2018INFORMAL TAX RATE CALCULATOR FILE Printed on: 7/18/2018

Form A (2018)


1. (2018) Current year assessed valuation Include the current locally assessed valuation obtained from the county clerk, county assessor, or

comparable office finalized by the local board of equalization.

(a) 8,300,000 + (b) 2,005,000 = 10,305,000

(Real Estate) (Personal Property) (Total)

2. Assessed valuation of new construction & improvements

2(a) - Obtained from the county clerk or county assessor 2(b) - Increase in personal property, use the formula listed under Line 2(b)

(a) 300,000 + (b) 5,000 = 305,000

(Real Estate) Line 1(b) - 3(b) - 5(b) + 6(b) + 7(b) (Total)

If Line 2b is negative, enter zero

3. Assessed value of newly added territory obtained from the county clerk or county assessor

(a) 0 + (b) 0 = 0


4. Adjusted current year assessed valuation

(Line 1 total - Line 2 total - Line 3 total) 10,000,000

5. (2017) Prior year assessed valuation Include prior year locally assessed valuation obtained from the county clerk, county Assessor, or

comparable office finalized by the local board of equalization. NOTE: If this is different than the amount on the prior year Form A, Line 1, then

revise the prior year tax rate ceiling. Enter the revised prior year tax rate ceiling on this year's Summary Page, Line A.

(a) 8,000,000 + (b) 2,000,000 = 10,000,000


6. Assessed value of newly separated territory

obtained from the county clerk or county assessor

(a) 0 + (b) 0 = 0


7. Assessed value of property locally assessed in prior year, but state assessed in current year

obtained from the county clerk or county assessor

(a) 0 + (b) 0 = 0


8. Adjusted prior year assessed valuation

(Line 5 total - Line 6 total - Line 7 total) 10,000,000

For Political

Subdivision Use in

Calculating its Tax

Rate

9. Percentage increase in adjusted valuation of existing property in the current year over the prior year's assessed valuation

(Line 4 - Line 8 / Line 8 x 100) 0.0000%

10. Increase in Consumer Price Index (CPI) certified by the State Tax Commission 2.1000%

11. Adjusted prior year assessed valuation (Line 8) 10,000,000

12. (2017) Tax rate ceiling from prior year (Summary Page, Line A) 4.0000

13. Maximum prior year adjusted revenue from locally assessed property that existed in both years

(Line 11 x Line 12 / 100) 400,000

14. Maximum prior year revenue from state assessed property before reductions,

provided by the Department of Elementary & Secondary Education (DESE) 50,000

15. Total adjusted prior year revenue (Line 13 + Line 14) 450,000

16. Permitted reassessment revenue growth

The percentage entered on Line 16 should be the lower of the actual growth (Line 9), the CPI (Line 10), or 5%.

A negative figure on Line 9 is treated as a 0 for Line 16 purposes. Do not enter less than 0 or more than 5%. 0.0000%

17. Additional revenue permitted (Line 15 x Line 16) 0

18. Total revenue permitted in current year from property that existed in both years (Line 15 + Line 17) 450,000

19. Estimated current year revenue from state assessed property before reductions

The school district should use its best estimate. (i.e. same amount as Line 14, current year's Line 14 multiplied by the percentage

increase in state assessed valuation per the State Tax Commission, or using the best educated guess) If this amount declines

substantially from the amount on Line 14, provide written documentation to explain the reasons for such difference. 50,000

20. Total revenue permitted in current year from existing locally assessed property * (Line 18 - Line 19) 400,000

21. Adjusted current year assessed valuation (Line 4) 10,000,000

22. Maximum tax rate permitted by Article X, Section 22, and Section 137.073, RSMo (Line 20 / Line 21 x 100)

Round a fraction to the nearest one/one hundredth of a cent.

Enter this rate on the Summary Page, Line B. 4.0000

* To compute the total property tax revenues billed for the current year (including revenues from all new construction and improvements and annexed

property), multiply Line 1 by the rate on Line 22 and divide by 100. The property tax revenues billed would be used in estimating budgeted revenues.

Operating Funds

Computation of reassessment growth and rate for compliance with Article X, Section 22, and Section 137.073, RSMo.

Information on this page takes into consideration any voluntary reduction(s) taken in previous even numbered year(s). If in an even

numbered year, the political subdivision wishes to no longer us the lowered tax rate ceiling to calculated its tax rate, it can hold a

public hearing and pass a resolution, a policy statement, or an ordinance justifying its action prior setting and certifying its tax

rate. The information in the Informational Data, at the end of these forms, provides the rate that would be allowed had there been

no previous voluntary reduction(s) taken in an even numbered year(s).

Political Subdivision Name Political Subdivision Code

30-123-4567

Purpose of Levy

XYZ School District

(Form Revised 12-2017) Form A


Form B (2018)


Calculation of New Voter Approved Tax Rate or Tax Rate Increase

1. Date of election

2. Ballot language

Attach a sample ballot or state the proposition posed to the voters exactly as it appeared on the ballot.

3. Election results

(Yes) (No)

4. Expiration date

Enter the last year the levy will be in effect, if applicable.

5. New Proposition C waiver

Indicate whether the district obtained a new waiver to eliminate part or all of

the required Proposition C Reduction.

Indicate the election results on the Proposition C waiver

(Yes) (No)

6. Amount of increase approved by voters

(An "increase/Decrease of/by") OR a.

Stated rate approved by voters

(An "increase/decrease to") b.

For Political

Subdivision Use in

Calculating its Tax

Rate

7. Prior year tax rate ceiling or voluntarily reduced rate to apply voter approved increase to

(Summary Page, Line A if increase to an existing rate, otherwise 0)

8. Voter approved increased tax rate to adjust

(If an "increase of/by" ballot, Line 6a + Line 7, if an "increase to" ballot, Line 6b)

9. Adjusted prior year assessed valuation (Form A, Line 8)

10. Maximum prior year adjusted revenue from locally assessed property that existed in both years (Line 8 x Line 9 / 100)

11. Consumer Price Index (CPI) certified by the State Tax Commission 2.1000%

12. Permitted revenue growth for CPI (Line 10 x Line 11)

13. Total revenue allowed from the additional voter approved increase

from locally assessed property that existed in both years (Line 10 + Line 12)

14. Adjusted current year assessed valuation (Form A, Line 4)

15. Adjusted voter approved increased tax rate

This rate will allow the same revenue as applying the voter approved increased rate (Line 8) to the

prior year assessed value (Line 9) increased by CPI (Line 11).

(Line 13 / Line 14 x 100)

16. Amount of rate increase authorized by voters for the current year

Section 137.073.2, RSMo, allows taxing authorities that passed a voter approved increase after August 27, 2008,

to levy a rate that is the greater of the increase approved by voters (Line 8) or the adjusted voter approved increase (Line 15)

in order to generate substantially the same revenue that would have been generated by applying the voter approved increase

to the total assessed valuation at the time of the voter approval increased by the consumer price index (Line 11). Enter this

rate computed on the Summary Page, Line C if increasing an existing levy, otherwise, on the Summary Page,

Line BB if this is a new or a temporary rate increase.

(If Line 8 > Line 15, then Line 8, otherwise, Line 15)

XYZ School District 30-123-4567 XYZ School District

Since the prior year tax rate computation, some political subdivisions may have held elections where the voters approved an increase to an existing tax or

approved a new tax. Form B is designed to document the election.

Information on this page takes into consideration any voluntary reduction(s) taken in previous even numbered year(s). If in an

even numbered year, the political subdivision wishes to no longer us the lowered tax rate ceiling to calculated its tax rate, it can

hold a public hearing and pass a resolution, a policy statement, or an ordinance justifying its action prior setting and certifying its

tax rate. The information in the Informational Data, at the end of these forms, provides the rate that would be allowed had there

been no previous voluntary reduction(s) taken in an even numbered year(s).

Purpose of LevyPolitical Subdivision CodePolitical Subdivision Name

(Form Revised 12-2017) Form B

Printed on: 7/18/2018


Form C (2018)


Debt Service

Purpose of Levy

Debt Service Calculation for General Obligation Bonds Paid for with Property Taxes

1. Total current year assessed valuation obtained from the county clerk or county assessor

(Form A, Line 1 total) 10,305,000

2. Amount required to pay debt service requirements during the next calendar year

(i.e. Assuming the current year is year 1, use January - December year 2 payments to complete

the year 1 Form C) Include the principal and interest payments due on outstanding general

obligation bond issues plus anticipated fees of any transfer agent or paying agent due during the

next calendar year. 50,000

3. Estimated costs of collection and anticipated delinquencies (i.e. collector fees & commissions & assessment fund withholdings)

Experience in prior years is the best guide for estimating uncollectible taxes.

It is usually 2% to 10% of Line 2 above. 2,500

4. Reasonable reserve up to one year's payment

(i.e. Assuming the current year is year 1, use January - December year 3 payments to complete

the year 1 Form C) It is important that the debt service fund have sufficient reserves to

prevent any default on the bonds.

Include payments for the year following the next calendar year accounted for on Line 2. 45,000

5. Total required for debt service (Line 2 + Line 3 + Line 4) 97,500

6. Anticipated balance at end of current calendar year

Show the anticipated bank or fund balance at December 31st of this year (this will equal the

current balance minus the amount of any principal or interest due before December 31st

plus any estimated investment earning due before December 31st). Do not add the anticipated

collections of this tax into this amount. 25,000

7. Property tax revenue required for debt service (Line 5 - Line 6)

Line 6 is subtracted from Line 5 because the debt service fund is only allowed to have the

payments required for the next calendar year (Line 2) and the reasonable reserve of the

following year's payment (Line 4). Any current balance in the fund is already available to

meet these requirements so it is revenues required for debt service purposes. 72,500

8. Estimated revenue from state assessed property for debt service for the next calendar year

(January – December) - Must be estimated by the school district. In most instances a good

estimate would be the same amount as the state assessed revenues actually placed in the debt

service fund in the prior year. 5,500

9. Revenue required from locally assessed property for debt service

(Line 7 - Line 8) 67,000

10. Computation of debt service tax rate (Line 9 / Line 1 x 100)

Round a fraction to the nearest one/one hundredth of a cent. 0.6502

11. Less voluntary reduction by school district 0.0502

12. Actual rate to be levied for debt service purposes * (Line 10 - Line 11)

Enter this rate on Line AA of the Summary Page 0.6000

* The tax rate levied may be lower than the rate computed as long as adequate funds are available to service

the debt requirements.

The tax rate for debt service will be considered valid if, after making payment(s) for which the tax was levied, the bonds remain outstanding, and the

debt fund reserves do not exceed the following year's payments. Since property taxes are levied and collected on a calendar year basis (January -

December), it is recommended that this levy be computed using calendar year data.

30-123-4567XYZ School District

Political Subdivision CodePolitical Subdivision Name

(Form Revised 12-2017) Form C


Informational Data (2018)


Based on Prior

Year Tax Rate

Step 1 Ceiling as if No

Voluntary Reductions

Step 2 Submit a copy of the resolution, policy statement, or ordinance to the State Auditor's Office for review. were Taken

Informational Summary Page

A. Prior year tax rate ceiling (Prior year Informational Summary Page, Line F) 4.0000

B. Current year rate computed (Informational Form A, Line 22 below) 4.0000

C. Amount of increase authorized by voters for current year (Informational Form B, Line 16 below)

D. Rate to compare to maximum authorized levy (Line B if no election, otherwise Line C) 4.0000

E. Maximum authorized levy

Greater of the 1984 rate or most recent voter approved rate 4.0000

F. Tax rate ceiling if no voluntary reductions were taken in a prior even numbered year (Lower of Line D or E) 4.0000

Informational Form A

9. Percentage increase in adjusted valuation (Form A, Line 4 - Line 8 / Line 8 x 100) 0.0000%

10. Increase in Consumer Price Index (CPI) certified by the State Tax Commission 2.1000%

11. Adjusted prior year assessed valuation (Form A, Line 8) 10,000,000

12. (2016) Tax rate ceiling from prior year (Informational Summary Page, Line A from above) 4.0000

13. Maximum prior year adjusted revenue from locally assessed property

that existed in both years (Line 11 x Line 12 / 100) 400,000

14. Maximum prior year adjusted revenue from state assessed property before reductions, provided by DESE 50,000

15. Total adjusted prior year revenue (Line 13 + Line 14) 450,000

16. Permitted reassessment revenue growth

0.0000%

17. Additional reassessment revenue permitted (Line 15 x Line 16) 0

18. Total revenue permitted in current year from property that existed in both years (Line 15 + Line 17) 450,000

19. Estimated current year revenue from state assessed property before reductions, estimated by school district 50,000

20. Revenue permitted from existing locally assessed property (Line 18 - Line 19) 400,000

21. Adjusted current year assessed valuation (Form A, Line 4) 10,000,000

22.

4.0000

Informational Form B

7. Prior year tax rate ceiling to apply voter approved increase to

(Informational Summary Page, Line A if increase to an existing rate, otherwise 0)

8. Voter approved increased tax rate to adjust

(If an "increase of/by" ballot, Form B, Line 6a + Line 7, if an "increase to" ballot, Form B, Line 6b)

9. Adjusted prior year assessed valuation (Form A, Line 8)

10. Maximum prior year adjusted revenue from property that existed in both years (Line 8 x Line 9 / 100)

11. Consumer Price Index (CPI) certified by the State Tax Commission 2.1000%

12. Permitted revenue growth for CPI (Line 10 x Line 11)

13. Total revenue allowed from the additional voter approved increase

from property that existed in both years (Line 10 + Line 12)

14. Adjusted current year assessed valuation (Form A, Line 4)

15. Adjusted voter approved increased tax rate (Line 13 / Line 14 x 100)

16. Amount of rate increase authorized by voters for the current year

(If Line 8 > Line 15, then Line 8, otherwise, Line 15)

XYZ School District 30-123-4567 Operating Funds

Purpose of LevyPolitical Subdivision CodePolitical Subdivision Name

The percentage entered on Line 16 should be the lower of the actual growth (Line 9), the CPI (Line 10), or 5%.

A negative figure on Line 9 is treated as a 0 for Line 16 purposes. Do not enter less than 0, nor more than 5%.

Maximum tax rate permitted by Article X, Section 22, and Section 137.073, RSMo, if no voluntary reduction was taken

(Line 20 / Line 21 x 100)

This page shows the information that would have been on the line items for the Summary Page, Form A, and/or Form B had no

voluntary reduction(s) been taken in prior even numbered year(s). The information on this page should not be used in the current

year unless the taxing authority wishes to reverse any voluntary reduction(s) taken in prior even numbered year(s) and follows the

following steps in an even numbered year.

The governing body should hold a public hearing and adopt a resolution, a policy statement, or an ordinance justifying its

action prior to setting and certifying its tax rate.

(Form Revised 12-2017) Informational Data

To County Clerk (Name):

Name of County:

County District Code:

of school money necessary to maintain the public school for a term of 9 months, and certify that

the data shown are correct.

Name of President of Board of Education:

Name of Secretary of Board of Education:

Assessed valuation in this county as certified in accordance with Section 137.245, RSMo, or amended prior

to September 1.

2018 2019

Length of school term authorized is: Number of days 174 and 1,044.00 hours in session.

Yes No

X

¢ ¢ ¢

¢ ¢ ¢

¢ ¢ ¢

¢ ¢ ¢

¢ ¢

a. Pursuant to Section 137.073, RSMo.

b. Unadjusted levy is equal to the tax rate ceiling less a voluntary reduction. It is not reduced for Proposition C Rollback.

c. Adjusted levy - Reduced by Proposition C, Section 164.013, RSMo.

d. Operating Funds tax rate ceiling.

e. Debt Service fund ceiling.

Estimated Revenue from M & M Surcharge Tax in this county:

MO 500-0059 (Rev. 06/06)

Totals $4.6000 $4.6000 460.00 474,030.00$

Estimated Revenue from State Assessed Railroad and Utilities in this county: 55,500$

3. Debt Service e

4. Capital Projects

460.00

-$

60.000.6000$

0.00

0.6000$ 60.00

Article X, Section 11(C), Constitution of Missouri provides that in any school district where the Board of Education is not

proposing a higher tax rate for school purposes, the last tax rate approved shall continue and the tax rate need not be submitted

to the voters.

5,000$

1. Incidental d

2. Teachers

-$

0.00

60.00

0.00

4.0000$

0.6000$

0.00

Actual Tax Levy

(Adjusted Levy c

)

4.0000$

District Name: XYZ SCHOOL DISTRICT

A separate vote was cast in accordance with Sections 164.121, 164.131, 164.141, 164.151, RSMo, to provide for

a bond issue (where applicable).

Year Beginning July 1, Year Ending June 30,

Mailing Address:

In compliance with Section 164.011, RSMo, we the undersigned, hereby submit an estimate of the amount

Prop C Roll Back

-$

-$

N/A

N/A

Tax Rate a

Fund Unadjusted Levy b

-$

400.00

8/23/2018

-$

Signature of President of Board of Education: Date

8/23/2018

400.00

0.00

Telephone Number: 123-456-7890 Fax Number: 123-456-7891

4.0000$

Tax Rate Ceiling

400.00

0.00

Missouri Department of Elementary and Secondary Education

Division of Administrative and Financial Services

ESTIMATE OF REQUIRED LOCAL TAXES

(Submit to county clerk of each county where district has assessed valuation on or before September 1)

JANE DOE

10,305,000$

Signature of Secretary of Board of Education: Date

PATTY JONES

ABC

123-4567

1234 First Street

XYZ, MO 60000

SUSAN SMITH

Line Data Column C Calculation

2 Current Year Assessed Valuation (Form A - Line 1) 10,305,000$

3 Current Year Operating Tax Rate (Summary -Line J) 4.6000$

4 Current Year Revenue 474,030$ [=(L2*L3)/100]

5

6Amount of Operating Tax Increase approved either by voters or Board of

Education since Prior Year September 1.-$

7

8 Previous Year Assessed Valuation (Form A - Line 5) 10,000,000$

9 Previous Year Operating Tax Rate (Summary - Line A) 4.6000$

10 Previous Year Revenue 460,000$ [=(L8*L9)/100]

11

12 Additional Revenue Due to Increase In Voter Approved Tax Rate -$ [=(L6*L2)/100]

13

14New Construction And Improvements Assessed Value in Current Year (Form

A Line 2)305,000$

15

16

17 New Revenue 14,030$ [=((L2*L3)/100)-((L8*L9)/100)]

18 New Revenue minus voter approved revenue 14,030$ [=L17-L12]

19 New Revenue Due To New Construction 14,030$ [=(L9*L14)/100]

20 New Revenue Due to Reassessment -$ [=IF(L6=0,L17-L19,L17-L19-L12)]

21

22 Percent Increase Due to Reassessment 0.0000% [=(L20/L10)]

23

24 Public Hearing Notice Information25 New Revenue from new Construction and Improvements 14,030$ [=L19]

26 New Revenue from Reassessment 0 [=L20]

27 Percentage of new Revenue from Reassessment 0.0000% [=L22]

Tax Rate Hearing Notice Calculator

XYZ SCHOOL DISTRICT ABC, Missouri

NOTICE

TAX RATE HEARING A hearing will be held at 6:00 p.m., August 23, 2018, at 1234 First Street, XYZ,

Missouri, at which time citizens may be heard on the property tax rates proposed to

be set by the XYZ School District. The tax rates are set to produce the revenues

which the budget for the fiscal year beginning July 1, 2018, shows to be required

from the property tax. Each tax rate is determined by dividing the amount of

revenue needed by the current assessed valuation. The result is multiplied by 100

so the tax rate will be expressed in cents per $100 valuation.

Assessed Valuation (by categories)

Estimated

Current Tax Prior Tax

Year 2018 Year 2017

Real Estate $ 8,300,000 $ 8,000,000

Personal Property 2,005,000 2,000,000

$ 10,305,000 $ 10,000,000

The following Tax Rates are Proposed and may be revised prior to August 23, 2018 as additional

information becomes available:

Amount of

Property Tax Property

Revenues Tax Rate

Fund Budgeted (per $100)

Incidental $ 412,200 $ 4.0000

Debt Service $ 61,830 $ 0.6000

$ 474,030 $ 4.6000

New Revenue from New Construction and Improvements: $14,030

New Revenue from Reassessment: $0

Percentage of Increase from Reassessment: 0.0%

Board of Education

XYZ School District

Susan Smith, President

Patty Jones, Secretary

JEFFERSON CITY SCHOOL DISTRICT

Jefferson City, Missouri

NOTICE TAX RATE HEARING

A hearing will be held at 6:00 p.m., August 8, 2016, at 315 East Dunklin, Jefferson City, Missouri, at which time citizens may be heard on the property tax rates proposed to be set by the Jefferson City School District. The tax rates are set to produce the revenues which the budget for the fiscal year beginning July 1, 2016, shows to be required from the property tax. Each tax rate is determined by dividing the amount of revenue needed by the current assessed valuation. The result is multiplied by 100 so the tax rate will be expressed in cents per $100 valuation. The district is assuming a 97.5% collection rate for budgeting purposes.

Assessed Valuation (by categories) Estimated Current Tax Prior Tax Year 2016 Year 2015 Real Estate $ 1,003,711,081 $ 991,969,479 Personal Property 247,886,445 231,009,450 $ 1,251,577,526 $ 1,222,978,929 The following Tax Rates are Proposed and may be revised prior to August 8, 2016 as additional information becomes available: Amount of Property Tax Property New Revenue Revenues Tax Rate New Reassess- Percent From Fund Budgeted (per $100) Construction ment _ Reassessment Incidental $ 41,978,000 $ 3.4400 $ 1,179,332 ($ 196,741) -0.4682% Debt Service 3,136,000_ $_ 0.2570_ _88,107 _ ($ 14,609) _ -0.4648% _ $ 45,114,000 $ 3.6970 $ 1,267,439 ($ 211,350) -0.4680%

Board of Education Jefferson City School District

John Ruth, President Stephanie Sappenfield, Secretary

The Jefferson City Public School District respectfully suggests that those

attending School District events and open meetings refrain from wearing fragrances.

History Reassessment & Tax Rate - MCSA · History Reassessment & Tax Rate 1960's: Minimum operating...

Documents

Transcript of History Reassessment & Tax Rate - MCSA · History Reassessment & Tax Rate 1960's: Minimum operating...