August 2016

www.utahtaxpayers.org

Utah Taxpayers Association

Utah School Spending Report: Fiscal Year 2014 - 2015 PubliceducationisoneofthelargestrecipientsoftaxpayerdollarsinUtah.Fundingpubliceducationconsumed30%ofUtah’sstatebudgetinFY2015,secondonlytosocialservices(34%).Whenhighereducationisincluded,educationinUtahreceives42%ofthestate’sannualbudget.EveryyeartheUtahTaxpayersAssociationcompilestheUtahStateOfficeofEducation’sfinancialandstatisticaldataforeachofUtah's41schooldistrictsand120charterschoolsandusesthisinformationtocomparespendingtrendsbetweenLEAs(localeducationagencies–districtandcharterschools). Utah’sschooldistrictsandcharterschoolsreceived$5,739,222,432inrevenuesinFY2015andspent$5,510,925,468.Sowheredoesthemoneycomefromandwheredoesitgo?

Whichstate&localtaxesgotowardspubliceducation?

Source: Utah State Tax Commission and Utah State Office of Education

1

IndividualIncomeTaxAllofthestate’sindividualincometaxisusedforeducationpurposes,includingpubliceducationandhighereducation.

FY2015Collected=$3,157,668,910

CorporateFranchiseTaxAllofthestate’scorporatefranchisetaxisusedforeducationpurposes,includingpubliceducationandhighereducation.

FY2015Collected=$373,938,274

PropertyTaxInfiscalyear2015,54%ofallpropertytaxespaidacrossthestatewenttopubliceducation.StatePropertyTaxStatewideBasicLevy:ThelegislaturerequiresallschooldistrictstolevythistaxforM&Opurposes.Therateisthesameacrossthestate,buttheamountoffundinggeneratedvariesbasedonthevalueofpropertyineachschooldistrict.LocalPropertyTaxLocalschooldistrictshavetheauthoritytolevypropertytaxesdirectlytofunddistrictschools.Fivedifferentlocalleviesareavailable.BoardLocalLevy:ApprovedbythelocalschoolboardforM&Oandsupplementedbythestate.Allschooldistrictscurrentlyimposethislevy.CapitalLocalLevy:Approvedbythelocalschoolboardtofundcapitalprojects.SomerevenuesmaybeusedforM&O.Allschooldistrictscurrentlyimposethislevy.AnadditionalCapitalLocalLevyrateof.0006isimposedonGranite,Jordan,SaltLake,MurrayandCanyonsschooldistrictsfortemporaryequalizationpurposes.VotedLocalLevy:ApprovedbythelocalschooldistrictelectorateforM&Oandsupplementedbythestate.AllschooldistrictsexceptforDaggett,Garfield,Grand,

2

Kane,Morgan,UintahandWaynecurrentlyimposethislevy.DebtServiceLevy:Leviedtofundgeneralobligationbonds.AllschooldistrictsexceptforEmery,Millard,SanJuan,So.SummitandWaynecurrentlyimposethislevy.AnadditionaldebtservicelevyisleviedonGrandandCanyonsschooldistrictsfortemporaryequalizationpurposes.JudgmentRecovery:Leviedtofundapropertytaxjudgmentagainsttheschooldistrictasaresultofasuccessfulappealofover-collectionofpropertytax.Emeryistheonlyschooldistrictcurrentlylevyingforjudgmentrecovery.

FY2015State&LocalPropertyTaxYield=$1,492,092,162

Wine,Liquor,HeavyBeerMark-UpWine,liquorandhigheralcoholcontentbeersaresubjecttoamandatorysalespricemarkup.TenpercentoftherevenuesfromthismarkupgotowardstheUniformSchoolFundtosupporttheschoollunchprogram.

FY201510%Yield=$41,386,241

A B C D E F G H I J K L M N O P Q R S T U V W X Y ZDebtService CapitalOutlay

InstructionExpense

InstructionExpenseas%ofGF

StudentSupportServices

MediaServices Admin O&M Student

Transport

1 Alpine 75,307 $3,824 70% $204 $238 $519 $457 $249 $5,491 $308 $249 $1,154 $7,202 $75,245 190% 53% 23.2 36% 57% 7% $237,980 0.008096 0.006677 117% Alpine 12 Davis 69,879 4,038 69% 210 264 602 580 190 5,883 313 282 546 7,024 73,974 161% 48% 24.2 38% 55% 8% 259,059 0.008259 0.00684 120% Davis 23 Granite 67,822 4,560 68% 332 228 658 807 138 6,721 435 137 187 7,480 71,196 181% 50% 22.4 36% 52% 12% 324,736 0.006831 0.005412 95% Granite 34 Jordan 52,324 3,672 66% 202 275 632 600 209 5,591 357 171 640 6,759 72,545 191% 54% 23.4 38% 55% 7% 291,628 0.0067 0.005281 93% Jordan 45 Canyons 33,899 4,083 62% 300 340 936 684 222 6,564 361 438 1,689 9,052 74,175 188% 55% 22.4 52% 41% 7% 476,430 0.007823 0.006404 112% Canyons 56 Nebo 31,895 3,520 62% 334 282 641 602 262 5,641 348 237 817 7,043 68,215 199% 47% 23.5 32% 60% 8% 201,471 0.009183 0.007764 136% Nebo 67 Weber 31,184 4,235 70% 218 101 674 585 239 6,052 405 285 783 7,525 70,897 172% 48% 22.0 31% 60% 8% 260,856 0.006526 0.005107 90% Weber 78 Washington 28,167 4,140 67% 325 338 603 601 183 6,190 361 304 1,021 7,876 76,102 188% 51% 20.2 44% 47% 9% 431,614 0.007368 0.005949 104% Washington 89 SaltLake 23,600 5,248 68% 283 537 673 793 222 7,756 529 115 531 8,931 87,976 146% 45% 20.2 55% 33% 11% 785,342 0.006303 0.004884 86% SaltLake 911 Provo 16,983 4,371 75% 242 75 740 318 117 5,864 314 108 492 6,778 73,630 180% 45% 24.0 33% 55% 11% 288,503 0.006636 0.005217 91% Provo 1110 Cache 16,976 4,051 70% 172 229 524 459 381 5,817 350 450 2,403 9,019 71,543 153% 41% 24.2 33% 59% 8% 231,659 0.007808 0.006389 112% Cache 1012 Tooele 13,988 3,994 66% 314 184 550 733 254 6,030 456 289 891 7,666 67,532 183% 52% 20.9 35% 51% 14% 252,870 0.009593 0.008174 143% Tooele 1213 Ogden 12,128 4,240 57% 466 913 953 730 173 7,475 635 562 1,296 9,968 74,927 185% 49% 20.3 35% 47% 18% 261,889 0.009234 0.007815 137% Ogden 1314 BoxElder 11,341 3,961 68% 189 130 618 591 357 5,846 388 358 367 6,959 70,509 167% 49% 22.8 45% 49% 7% 324,985 0.008386 0.006967 122% BoxElder 1415 Iron 8,933 4,152 69% 209 157 602 633 248 6,001 368 140 388 6,898 70,801 171% 47% 21.2 38% 53% 9% 348,988 0.00729 0.005871 103% Iron 1516 Uintah 7,287 4,532 65% 179 172 877 705 511 6,976 418 150 2,116 9,661 70,471 169% 45% 24.2 56% 37% 7% 756,754 0.006061 0.004642 81% Uintah 1617 Murray 6,502 4,082 68% 310 201 737 538 144 6,012 321 270 3,427 10,030 82,171 165% 49% 22.0 48% 45% 7% 458,623 0.006846 0.005427 95% Murray 1719 Wasatch 6,286 5,562 72% 350 92 803 534 343 7,685 327 385 533 8,930 86,814 177% 48% 19.8 59% 35% 6% 657,127 0.007368 0.005949 104% Wasatch 1918 Logan 5,957 4,580 69% 363 289 668 526 200 6,625 485 299 1,352 8,760 73,496 176% 46% 20.8 42% 47% 11% 343,630 0.008549 0.00713 125% Logan 1820 Duchesne 5,076 4,267 61% 141 231 752 894 655 6,940 385 913 5,177 13,415 70,052 163% 46% 21.5 53% 41% 6% 606,963 0.007689 0.00627 110% Duchesne 2021 ParkCity 4,763 6,810 63% 514 664 1,365 975 494 10,822 325 27 804 11,978 102,428 160% 47% 17.2 91% 7% 3% 2,460,946 0.00477 0.003351 59% ParkCity 2122 Sevier 4,520 4,662 68% 179 64 726 851 331 6,814 470 441 4,719 12,444 76,811 155% 49% 21.6 38% 51% 11% 314,792 0.007256 0.005837 102% Sevier 2223 Carbon 3,383 5,246 64% 310 101 1,164 885 450 8,157 473 63 399 9,093 80,580 155% 43% 19.3 49% 43% 8% 591,837 0.007088 0.005669 99% Carbon 2324 So.Sanpete 3,157 5,673 73% 416 267 524 578 266 7,723 438 343 550 9,053 77,277 165% 41% 19.5 25% 65% 11% 175,693 0.009325 0.007906 139% So.Sanpete 2425 SanJuan 2,975 6,230 57% 418 996 1,209 1,312 861 11,026 586 0 1,754 13,366 79,017 145% 38% 17.1 22% 47% 31% 314,079 0.007739 0.00632 111% SanJuan 2527 Morgan 2,836 3,465 69% 98 28 659 440 348 5,037 305 556 157 6,056 75,601 169% 50% 24.6 44% 51% 5% 335,554 0.007596 0.006177 108% Morgan 2726 Millard 2,803 5,958 67% 127 201 861 1,042 650 8,839 585 0 1,023 10,447 85,791 130% 43% 19.7 49% 41% 10% 742,404 0.006020 0.004601 81% Millard 2628 No.Sanpete 2,377 5,150 68% 416 246 721 666 384 7,583 608 239 574 9,003 78,534 147% 44% 21.5 32% 58% 11% 270,884 0.00786 0.006441 113% No.Sanpete 2829 Emery 2,220 6,217 62% 222 181 1,369 1,591 518 10,099 543 0 425 11,067 85,489 167% 48% 17.5 53% 41% 7% 904,386 0.005642 0.004223 74% Emery 2930 Juab 2,412 3,975 67% 236 352 609 520 247 5,940 481 382 408 7,211 69,938 167% 46% 22.3 41% 51% 8% 343,685 0.008227 0.006808 119% Juab 3031 Beaver 1,563 5,220 60% 382 68 1,253 1,382 341 8,647 457 577 389 10,071 83,823 153% 45% 19.6 49% 41% 9% 793,821 0.006354 0.004935 87% Beaver 3132 So.Summit 1,537 5,299 68% 303 191 966 717 353 7,828 322 0 748 8,898 81,877 165% 49% 19.7 64% 32% 4% 1,050,208 0.006326 0.004907 86% So.Summit 3233 Grand 1,451 5,137 60% 209 633 1,173 1,038 374 8,563 442 888 529 10,422 67,740 174% 43% 16.7 61% 30% 9% 1,078,634 0.006303 0.004884 86% Grand 3334 Kane 1,209 6,160 59% 731 333 1,487 1,141 638 10,489 388 0 1,896 12,773 83,431 142% 42% 17.0 48% 46% 6% 1,010,011 0.005336 0.003917 69% Kane 3435 No.Summit 1,034 5,701 70% 157 94 976 521 720 8,168 573 209 574 9,525 86,617 146% 44% 18.2 56% 39% 5% 992,080 0.006042 0.004623 81% No.Summit 3536 Garfield 922 5,917 60% 378 138 1,788 1,163 441 9,825 350 100 951 11,226 76,112 114% 46% 16.9 38% 54% 8% 679,720 0.006383 0.004964 87% Garfield 3638 Rich 492 7,775 62% 232 198 2,309 1,059 888 12,462 723 120 597 13,901 89,908 176% 49% 14.9 55% 40% 4% 1,698,198 0.004784 0.003365 59% Rich 3837 Wayne 469 8,018 64% 225 370 1,839 1,017 1,088 12,557 498 4 550 13,610 76,737 115% 48% 13.2 27% 64% 10% 610,279 0.003522 0.002103 37% Wayne 3739 Piute 291 9,765 64% 0 72 2,662 1,738 1,108 15,346 826 949 651 17,773 78,729 124% 43% 11.5 21% 63% 16% 376,987 0.006253 0.004834 85% Piute 3940 Tintic 258 7,823 61% 411 342 2,061 1,660 442 12,739 354 313 8,552 21,960 77,512 138% 44% 14.5 20% 76% 4% 201,706 0.008301 0.006882 121% Tintic 4041 Daggett 181 9,585 56% 10 846 3,067 2,235 1,463 17,207 710 76 1,708 19,700 79,052 178% 48% 11.4 43% 51% 5% 1,583,117 0.00437 0.002951 52% Daggett 41

DISTRICTTotal/Avg 566,387 $4,232 67% $263 $269 $680 $635 $242 $6,320 $381 $258 $936 $7,896 $77,446 163% 49% 22.2 43% 48% 9% $593,418 0.007124 0.005705 100%CHARTERTotal/Avg 67,509 $3,230 54% $280 $124 $871 $555 $47 $6,036 $182 $526 $897 $7,641 $49,089 183% 55% 20.5 6% 88% 6%STATETotal/Avg 633,896 $4,125 66% $264 $254 $700 $626 $221 $6,290 $360 $286 $932 $7,868 $74,426 165% 50% 22.0 39% 52% 9%

DatafromtheUtahStateOfficeofEducationandtheUtahStateTaxCommission.AllcalculationsdonebytheUtahTaxpayersAssociation.10%ofBasic=capitalprojects(fund32)expendituresthatareusedforgeneralfundpurposesarecountedingeneralfundtotalsandexcludedfromcapitalprojectstotalA:Districtslistedinorderofhighesttolowestenrollment I:Includessalariesandbenefitsofdrivers,mechanicsandrelatedpersonnel,travelandperdiem,andcostsrelatedtobusingstudentstoandfromschoolandschoolactivitiesC:Includesteachersalariesandbenefits,substitutes,aides,teachingsupplies,textbooksandmaterials K:Includessalariesandbenefitsoffoodservicepersonnel,foodcosts,andcostsrelatedtofoodpreparationandserviceE:Includessalariesandbenefitsofguidancepersonnel,healthandsocialworkers,psychologistsandsecretarialstaffL:Toavoiddoublecounting,bondprincipalpaymentisexcludedF:Includessalariesandbenefitsoflibrarypersonnelandclericalhelp,librarybooksandaudiovisualmaterialM:Includesacquisitionandconstructionofbuildingsandamountspaidtonon-payrollvendorstooperate,repair,ormaintainorrentdistrictproperty;suppliesandequipmentfornewschools.ExlcudesbondprincipalpaymentG:Includessalariesandbenefitsofdistrictadministration,principals,businessofficeandsecretarialsupportO:IncludessalaryandbenefitsH:Includessalariesandbenefitsofcustodialandmaintenanceservices,relatedmaterialsandsupplies V:Assessedpropertyvalueinthedistrictperstudent.

SchoolDistricts

AssessedValuation

perStudent

FY15PropertyTaxRate

PropertyTaxRate(minus.001535statewidebasiclevy)

TaxRateminus

basiclevyas%ofState

Average

FederalTotalSpending

AverageTeacherComp

SchoolAdminSalaryas

%TeacherSalary

ClassroomTeachersas%ofStaff

Student/TeacherRatio

Local StateBondInterest FacilityConstruction

SchoolDistrictsOctober2015

Enrollment

GeneralFund+10%ofBasic

Nutrition

Instruction StudentServices

TotalGeneralFund

UtahSchoolSpendingReport-FiscalYear2014-2015AComparisonofPer-StudentSpendingandSchoolFinance

Per-StudentSpending Teachers Revenue PropertyTaxBase

August 2016

Utah Taxpayers Association

Utah Taxpayers Association 656 East 11400 South, Suite R

Draper, Utah 84020 (801) 972-8814

Utah’s FY 2014 – 2015 Public Education Revenues

ThefollowingchartsshowthesourcesofpubliceducationrevenueinUtahandwherethoserevenuesareallocatedaccordingtofund.Somerevenueisrestrictedtoacertainfund,meaningthatitcanonlybeusedforcertainpurposes.Beyondthetaxeslistedonthefrontpageofthisreport,othersourcesofeducationfundinginclude:unclaimedpropertyreturnedtothestate(escheats),schoollandstrustfund,one-timelegislativeappropriations,feesanddonations,etc.Thefirstchartshowstotaldollaramountsofrevenuetoschooldistrictsandcharterschools.Thesecondchartshowsthetotalrevenuesfromthefirstchartasroundedpercentages,andthelastchartshowstotalrevenueperstudent.

Notes: 1. Includes the general fund and student activities fund. 2. Includes the capital outlay fund and building reserves fund. 3. Includes statewide basic levy and all local levies. 4. This revenue total does not match the expenditure total from the front page because there is an additional revenue category for districts and charter schools, “other financing sources & uses.” Additionally, revenues overall do not match expenditures because expenditures for facility construction are incurred immediately, whereas property taxes to retire construction bonds are received over several years. School districts may use revenues to increase reserves or may use existing reserves to increase expenditures.