By Janet Jacobs
The Frost Independent School District rollback election will take place from 7 a.m. to 7 p.m. Tuesday in the foyer of the performing arts building.
At issue is whether or not to raise the tax rate by an additional 13 cents for every $100 in appraised value, for a total tax rate of nearly $1.29.
With decreasing and static enrollment, Frost ISD is pinched between the need for more money to cover rising costs of fuel, electricity, food and senior teachers’ salaries, and less state aid. State aid is based on the number of students taught each day. In the last five years, Frost has lost about 20 percent of its student population, while costs have generally gone up.
However, the state will reward school districts where voters approve more taxes. The increase in taxes will raise the district about $75,000 in local funds, but an additional $225,000 in state funding.
To explain the necessity, the school superintendent and board hosted several meetings, including a town hall meeting.
“We’ve also tried to get it out by word-of-mouth,” said Superintendent Jim Revill.
No formal or even much informal opposition has arisen over the tax increase, said Bobby Vickery, a Frost resident.
“There was a bit of an outcry, but at the end of the day everybody said this is what we need to do,” Vickery said. “Our little community needs the school and needs to support it.”
If the measure fails, the district’s tax rate will roll back to what it would have been otherwise, which is about $1.16 for every $100 in value, which won’t be enough to cover the budget the school board approved. In that case, the district will have to eliminate some jobs, including support personnel like aides and janitors, as well as teachers.
If the measure succeeds, and attendance continues to drop, the extra money will give the school district a year to reduce the number of teachers without leaving any of them unemployed, Revill said. If it fails, the district will begin laying off teachers in October, or in the middle of this school year.
“I feel like we’ve done all we can do,” Revill said. “We put out realistic information and it’s up to the voters now.”
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Janet Jacobs may be reached via e-mail at jacobs@corsicanadailysun.com