Sunday, September 20, 2015

Education Property Tax

( The following is from a 2010 NH Fiscal Policy Institute. The statewide education property tax is a bit of a confusing topic , especially since the hold on the" donor town" tax has been in place and this brief article provides a good explanation.  The statewide property tax for 2014 was $2.53 and the changes noted in the last paragraph did not occur.)  

Education property tax
Since 1999, New Hampshire has imposed a statewide property tax for the purposes of supporting local education expenditures.  Present law requires that cities and towns collectively generate $363 million each year under this tax.  By December 15 of each year, the DRA Commissioner must inform each municipality of the amount of property tax revenue it is required to raise to help meet that total.  The amount each municipality is mandated to produce, in turn, is based upon the amount of total equalized property value, adjusted for the purposes of the education tax, within its boundaries.  For the tax year beginning April 1, 2009, DRA calculated that a uniform statewide property tax rate of $2.135 per $1,000 of equalized value would be sufficient to yield the mandated sum of $363 million.  In practice, however, that rate varied from jurisdiction to jurisdiction; for instance, data from DRA’s Municipal Services Division indicate that, for tax year 2009, it fell below $2.00 in Randolph and Sugar Hill but exceeded $2.50 in Tilton and Plaistow.
Individuals with incomes below $20,000 and married couples with incomes below $40,000 may apply, under New Hampshire’s Low and Moderate Income Homeowners Property Tax Relief Program, for a rebate of some or all of the statewide education property tax they owe.  The precise amount of the rebate varies depending on one’s income, the value of one’s home, and the city or town in which one lives, but, according to the Department of Revenue, it distributed a total of $3.1 million in rebates in 2009 – or an average of $120 per household.
As Figure 7 indicates, New Hampshire’s approach to generating revenue under the education property tax has changed on multiple occasions since its inception.  When the tax was first enacted, the uniform statewide property tax rate was set in statute – at $6.60 per $1,000 of equalized value.  Subsequent changes in law lowered that uniform rate – to $5.80 in 2002, to $4.92 in 2003, and to $3.33 per $1,000 of equalized value in 2004 – until, effective for 2005, the law was amended to specify http://www.nhfpi.org/research/state-tax/an-overview-of-new-hampshires-tax-system.htmlthe amount to be raised, rather than the rate to be used.  Taken in combination with the general growth in property values up until the economic downturn, this meant that the effective uniform rate continued to fall each year between 2005 and 2009.
Finally, it is important to note that, while the statewide property tax is imposed by state statute – and the resulting revenue is typically recorded as a deposit into the state’s Education Fund – the tax is collected and, at least through the end of the current fiscal year, retained in its entirety by each municipality for the purposes of meeting its obligations to provide a constitutionally-adequate education to local schoolchildren.  Changes in law adopted in 2008 and scheduled to take effect in July 2011 would change this practice, such that cities and towns that generate more in statewide property tax revenue than is needed to meet their own education adequacy obligations would be required to transmit the excess to the state for distribution to other cities and towns.  However, whether those changes will be allowed to take effect as intended is now subject to considerable public debate.

19 comments:

Margaret Holmes said...

Please provide a source for the cost per pupil for all school districts in New Hampshire. There is one someplace. A simple list by school district or SAU.

Joseph Cormier said...

Good topic blogger. Something else the taxpayers, have no say, at the town meeting, in addition to the County tax.



Municipal - Property Tax Rates & Related Data
http://www.revenue.nh.gov/mun-prop/municipal/property-tax-rates.htm

WARRANTS FOR TAX YEAR APRIL 1, 2015 (RSA 76:8)
RSA 76:3 = $2.42 PER $1,000 VALUE

RSA 76:3
http://www.gencourt.state.nh.us/rsa/html/V/76/76-3.htm

RSA 76:8 Commissioner's warrant
http://www.gencourt.state.nh.us/rsa/html/V/76/76-8.htm

State Education Property Tax Warrant pdf file 01/2015
http://www.revenue.nh.gov/mun-prop/municipal/documents/2015-warrant.pdf


A view in 1999
http://www.gcglaw.com/resources/economic/pdfs/StatewidePropertyTaxStudy.pdf


Joseph Cormier said...

"Margaret Holmes said...
Please provide a source for the cost per pupil for all school districts in New Hampshire. There is one someplace. A simple list by school district or SAU."


COST PER PUPIL BY DISTRICT, 2013-2014
http://education.nh.gov/data/documents/cost_pup13_14.pdf


Financial Reports... NH Dept. of Education
http://education.nh.gov/data/financial.htm#cost



Anonymous said...

I believe Anon@8:28 may have been trying too make the point that Terence believes it was a plant although according to published polls (many of them) 1 in 3 Republicans believe Obama is a Muslim. I think the man might have been genuine. Does anyone have any evidence he was a plant? President GWB blamed the Iraq war on bad intelligence from the Brits not his bad decision. There were U.S. intelligence reports to the contrary. Why would Muslims hate us and the Europeans? All we did was take their land and natural resources. It is the elders of Iran that preach death to America not the younger generations. How many Iranians were involved in 9/11? I am an elder too and not in favor of SSM although I accept it is the law of the land. Most of the younger generations don't think anything of it. The point is we elders are very conservative. Look at pictures of the religious protest held during the past week in Tennessee and you will see a sea of gray. Lastly, in your narrative of the three students, were all three arrested or just the clock maker? An arrest record never goes away.

Margaret Holmes said...

Thank you for the cost per pupil numbers.

So give or take - Moultonborough could save about $6,000 per pupil if Moultonborough sent the high school students to Wolfeboro.

That's just off the top. There are ancillary costs savings - so the savings to the Moultonborough taxpayers could be quite higher.

Makes one wonder. Does Moultonborough really need a high school?

But what about the bus costs. Come one now. We already have a bus cost. Insignificant in the overall scheme of taxes.

Time to get a petition warrant article to dump the high school.

Anonymous said...

My child was bussed to Kingswood from MA for a course not offered at the Academy back in the 90s. I don't know if that is still the practice.

Moultonboro Blogger said...

I would not be in support of going back to Governor Wentworth and I doubt they would want 500 additional students. Personally, I don't think its in the best interest of the town to close our schools. I would rather see other towns send students to us. People do move here in part due to the schools.

Bill Hecktel said...

Good point.
Except: Total Moultonborough population is going down.
Total school enrollment is going down.

Anonymous said...

This is a great site for those that enjoy investigating various facts and figures of our political history:

http://www.insidegov.com/

http://us-presidents.insidegov.com/

Major accomplishments, economic policies and other facts of our presidents can be viewed in the second link. You can even compare Presidents.

I learned much to my surprise that JFK has the highest average favorability rating of the Presidents starting with FDR. I am just old enough to remember that there was great concern over electing a Catholic President since it might lead to the Pope dictating our policies. Now we have to worry about electing a (another maybe in some minds) Muslim President.

Please let me know if it should be tagged as more liberal media:).

Anonymous said...

America was founded on the Judeo- Christian values which has served the American people well John F. Kennedy believed in the Constitution and swore on the Bible to up-hold it. Muslim's believe in Sharia Law. Sharia Law is not compatible with the Constitution.

.

Anonymous said...

Yes, Judeo Christian values, like slavery? Ah,the good old days.

Moultonboro Blogger said...

Anon at 10:42pm- My purpose in writing on this topic was to combat ignorance and encourage readers to seek real facts on their own. I doubt you really know what Sharia law really is since Muslims the world over don't have a singular understanding. As I wrote, we are fighting a perverted and extreme form of Islam, not all Muslim. Here is a good article from the Southern Poverty Law Center that might enlighten you: http://www.tolerance.org/publication/sharia

Joseph Cormier said...

I agree, for whatever that matters!

"This is a great site for those that enjoy investigating various facts and figures of our political history:"

The Team:

https://www.graphiq.com/about

Also, click on "See more details"

I, also, remember the "being Catholic" caused concern. However, some research into the close election (especially his father's connections in Chicago)show that is not the reason he got elected, either. Just another attempt at finding a way of bringing down an opponent. Usual politics; nothing to get excited about. It's to be expected! I don't think JFK is the epitome of Catholic teaching ... "collections" and favors maybe. Hey ... my ex was a relative of Cardinal Cushing!

There are some that believe FDR was a great president. I'm not going to judge. Some believe he and Churchill needed to find a way to get the USA into the war. Our Pacific naval fleet was put into a small harbor (except for the carriers, that could recover the fleet) and we did get into the war. The public was outraged at the attack. That took care of the prevailing isolationist mentality. Fact or fiction, or opinion/view of facts!

I was a history major, my first year of college (that I paid for, from working) pursuing a vocation as a teacher at Lowell State College, now part of U. Mass. I left (no pun) and went into the military. The G.I. bill paid for my three degrees after, in business schools. Can see it now ... me a teacher ... wouldn't have enough bail money!

I don't think there's a Muslim candidate, and personally, I don't care as long as U.S. law is followed. We have non-Muslims, now, who don't follow "the law".

I remember reading somewhere, back when, don't know about now, that it was Indonesian law that all, must be Muslim. I haven't found any evidence, though I haven' tried very hard. Someone might misconstrue that as Obama is Muslim because he lived in Indonesia for a while. He admits smoking pot ... does that make him a druggie? His Presidency might drive many to drink ... are they drunks?

http://www.jihadwatch.org/2014/02/indonesia-aceh-government-approves-new-law-saying-every-citizen-muslim-and-non-muslim-must-obey-sharia

Elections are elections. People elect people.

PhD's in psychology, probably should have more weight in the media ... and we know they're all half nuts ... liberal or not! :)



Anonymous said...

Anon @10:42 PM. Judeo is a recent addition. Sunday was our day of rest when we had one, not Saturday. All three religions (Judaism, Christianity, and Islam) are Abrahamic religions, i.e., based on the prophet Abraham. They also have the same God - Yahweh = God = Allah. There are somewhere in the vicinity of 35,000 to 60,000 Jews living in Iran and they even have a dedicated seat in the Iranian Congress. The Iranian leaders have been saying "Death to America" since the revolution in 1979 in which they threw out the U.S. appointed Shah. It's just a phrase and they have never acted on it. Actually, Israel sold U.S. weapons to Iran during the Iranian-Iraqi War. The big question is how much did our administration at the time know.

Anonymous said...

Muslims have been associated with and promoted the slave trade for centuries. Some would argue it still exists in their culture. Women are hardly considered free in Muslim society.

It was President Abraham Lincoln, a Republican, that freed the slaves. A fact the Democrats are quick to forget.

http://africanhistory.about.com/od/slavery/a/IslamRoleSlavery01.htm

http://africanhistory.about.com/od/slavery/a/IslamRoleSlavery02.htm

https://en.m.wikipedia.org/wiki/Abraham_Lincoln

Anonymous said...

Obey the constitution. Interesting that Ben Carson is advocating violating the constitution which the president swears to uphold: Article VI, paragraph 3 of the United States constitution states “no religious test shall ever be required as a qualification to any office or public trust under the United States.”
Funny isn't it that the right will jump on Obama about the constitution, but ignore this outrageous action.

Anonymous said...

would Ben Carson denounce the tenets of his faith to be president? think not.

Anonymous said...

And Christians didn't promote the slave trade?

Do you think the Republican Party of today is the party of Lincoln?

The Southern States were all Democratic in the 1800s specifically because the Republican Lincoln freed the slaves. The Northern States were typically Republican.

Today, it is the exact opposite. Is it plausible that the people totally reversed their views? I don't believe so. The Southern Democrats left the Party starting in the 1960s and 70s because of the Civil Rights Act legislated by LBJ and his fellow Democrats. The Northern Republicans also supported this legislation. Strom Thurmond was originally a Democrat as a case in point.

Joseph Cormier said...

Debates ... wonderful! Amazing what the NH Education Tax can bring out!

Why can't the old "Talk of the Town" channel be turned into a civil debate channel? It can even be streamed! Wouldn't that be fun. We can ask Walt to be moderator, with strict time limits for each participant!

Here's a video that's a little dated; 2012. He might be a Muslim ... or a Jew ... was Christ a Jew ... who's Christ ... I thought that was a swear word! Keep an eye on the tee shirts. Just change a couple of names from 2012 to now.


https://www.youtube.com/watch?v=cIoq6QH_rkk


May Allah be with you ... and Dominus Vobiscum ... and Peace Bro!
... and there will probably be a couple of ... "Up Yours" as well.