Brunswick City Schools

Board of Education

December, 2012

Types of tax issues

1. Regular operating levy2. Emergency levy3. Millage incremental levy4. Dollar incremental levy5. Replacement levy6. Combination (dual purpose)7. School district income tax8. City/school income tax

Regular Operating Levy

Millage rate is stated

Voted for 1-10 years or . . . continuing

Emergency Levy

• Dollar amount is stated• Ballot shows millage rate• Mills are adjusted to the

amount of the levy • School income remains same for life of levy• Voted for 1-10years

Millage Incremental Levy

• Voted for continuing period of time or 1-10 years

• Voters can approve up to 5 different rates over life of levy

Example: 5 mills, additional 2 mills in years 2-3 and an additional mill in years 4-5.

• Voted in dollar amounts or % increases

• Up to 5 different amounts or %’s • Voted for 1-10 years

Example: Tax voted to produce 1 million in year one and an additional 200,000

increment each year in years 2-5.

Dollar Incremental Levy

Replacement Levy

• can replace all or part of expiring levy

• must be for same purpose (operating, perm. improv.)• can raise more dollars even

though millage remains same• requires 2/3 vote of board

Combination Levy

• voters accept/reject package• allowable combinations: operating/perm.improvement

orbond issue/property tax

or bond issue/income tax

School District Income Tax

• can be approved for specified years or continuing• can only be place on ballot 2

times/yr.• issues for 5+ yr. may be repealed• paid by residents, estates and

unincorporated businesses

Combined City/School Income Tax

• negotiated agreement• each municipality must pass the issue• at least 25% of proceeds must go to schools