IN Fox Chapel Area Summer 2019 | Page 17

Other Expenditures/Debt Service Other Objects Other Financing Uses Total Other Expenditures $ $ $ 3,319,040 2,250,042 5,569,082 • Includes all debt service/bond payments • Includes capital projects fund transfer of 50% of anticipated ticket sale revenues 2.02% of total expenditures $527.53 per pupil cost Budgetary Reserve Other Objects Total Budgetary Reserve 5.36% of total expenditures 3.2% decrease in other expenditures costs from 2018-2019 estimated actual $1,397.51 per pupil cost $ $ • Based on unassigned fund balance • These funds are made available for any unplanned expenses that may come up • Just because funds are made available does not mean that they will be fully spent 2,102,221 2,102,221 Gaming Funds Distribution & Taxpayer Liability • On May 2, 2019, the Pennsylvania Department of Education provided the Fox Chapel Area School District with the amount of the district’s share of gaming funds available for distribution. • The proposed final budget includes a distribution of $1,471,950.18. • The method of distributing these funds, as prescribed by Act 1, the Taxpayer Relief Act, will be via the implementation of the Homestead/Farmstead Exclusion. – Under this provision, any property in the school district that was approved by Allegheny County as a homestead will have the lesser of its taxable value, or an estimated $9,602.30 of its taxable value, excluded for the purposes of calculating school district real estate taxes for the 2019 tax year. • The owners of the qualifying properties in the district will receive the equivalent of a $187.97 reduction in their property taxes. • Property owners who currently do not have an approved homestead exclusion will have the opportunity to apply again when the district sends out letters to those homeowners in December 2019. • These calculations are based on Allegheny County’s certification that there are 7,844 qualifying properties in the Fox Chapel Area School District. The reduction amount may change if the county adjusts those numbers. 2018 Assessed Value Homestead Exclusion Net Assessed Value $100,000 <$9,655.61> $90,344.39 Millage Rate $212,200 (Median Home) 2019 $400,000 <$9,655.61> <$9,655.61> $202,544.39 $390,344.39 $100,000 215,000 $400,000 <$9,602.30> <$9,602.30> <$9,602.30> $90,397.70 $205,397.70 $390,397.70 19.5750 19.5750 $1,769.53 $4,020.66 $7,642.03 Annual Increase $1.04 $55.85 $1.04 % Increase 0.06% 1.41% 0.01% Tax Liability # of Properties $1,768.49 $3,964.81 $7,640.99 7,827 7,844 1. These amounts can be reduced by 2% if paid in full during the discount period. 2. Senior citizens may qualify for a property tax rebate program available through the state. FOX CHAPEL AREA ❘ SUMMER 2019 15