The Superior Express -

Members of the Superior Board of Education unanimously passed the 2023-24 budget and related tax requests Monday evening in special meeting. All members of the board were present.

“Tax askings have been fairly level. This time we are taking a jump up,” Matt Sullivan, board president, said. “Inflation and the loss of state aid are the primary reasons behind this year’s increase. The costs of salaries, fuel, utilities and food are all up. For example, food costs for the district are up $80,000 over the last four years’ average costs.

“There is also a need to get the district cash reserve raised to a more healthy level,” Supt. John Whetzal said. “Our goal is to be prepared for the unknowns.”

“State mandates limit the district’s ability to grow the budget,” added Kim Williams, district accountant.

“Patrons want us to keep spending down,” added Sullivan. “I feel like we have, but people need to remembers 75 to 80 percent of the district’s budget funds salaries. That means if we want to reduce spending, then we have to cut staff. We are here to do the best job we can for the students.”

“In 2018-19, the budget tax asking was $6.11 million. Our tax asking is not that different, so it is territory we unfortunately have been in before,” Sullivan said.

Total personal and real property tax requirement needed to fund the 2023-24 budget is $6,575.758. Of the total tax requirement $727,273 is for bond purposes which goes toward the bond issued to build the elementary school. The tax rate is $1.186505 per $100 valuation. The 2022-23 tax rate was $1.055444. (The tax rate which would levy the same amount of property tax as last year, when multiplied by the new total assessed value of property would be 1.052544 per $100 of assessed value. )

The district’s valuation increased seven percent, from $518,240,941 in 2022-23 to $554,212.197 this year.

Property tax was set for four funds: general purpose fund ($5,626,264), bond fund ($565,657), special building fund ($222,222) and the qualified capital purpose fund ($161,616). In recent years, three major projects have depleted the special building fund and the and the capital purpose fund. First Wildcat track was rebuilt, then the junior-senior high school building was re-roofed and most recently the middle school and senior high front entrance, administrative office complex and main restrooms were renovated.

Grading percentages were also changed Monday evening. Board members unanimously voted to adopt a 10 point grading scale immediately. A request for the change initiated with the curriculum committee, who asked if the change could be implemented before parent-teacher conferences. As the school moves toward standard reference evaluations, there will still be a need for a letter grade to establish a GPA for college admission and scholastic recognition. The committee suggested the 10 point scale would be easier to use. It is the most commonly used scale in the nation, John Whetzal, superintendent, said, “Some equity is involved. Under the prior system, a 91 percent is a B. In neighboring districts 91 percent would be an A for the same grade.