Thomaston Upson 2023 School Mill Rate Q&A

This document provides answers to questions asked at the Thomaston-Upson Board of Education hearings for the setting of the 2023 school millage rate. Many of these questions are also answered in the FAQ document provided by the T-U School District on their website. That document may be accessed from the homepage at www.upson.k12.ga.us or from the following direct link: https://resource.echalk.com/sr/J0rbiicu .

August 10, 2023, 7:30 AM Hearing – Those asking questions or making statements included Mr. Cooter Waller, Mrs. Kim Wells, Dr. B. Waine Kong, and Mr. Andrew Carroll 

1. QUESTION: How are budget priorities determined?
   ANSWER: Budget priorities are determined based on the district and schools’ strategic and continuous improvement plans, the district’s 5-year facilities plan, and daily/yearly operational needs at both the schools and district levels. 
2. QUESTION: What are our reading and math scores?
   ANSWER: Test data may be found on the Governor’s Office of Student Achievement website at https://gaawards.gosa.ga.gov/analytics/saw.dll?dashboard. Use the drop- down menu at the top of the page to view Thomaston-Upson data by school. The following is an excerpt from the press release sent to WTGA Fun 101 radio and The Upson Beacon relating to 2023 End-of-Grade and End-of-Course Georgia Milestones Results: 

Substantial focus, professional learning, and resources have been applied toward improving student literacy, one of three district goals of school Superintendent Dr. Larry Derico. Reading status, reading on grade level or above, increased in grades 4 and 7 when compared to last year’s 4th and 7th grade students. Students also showed increased proficiency in reading as they progressed from one grade to another, especially in grades 4th to 5th, 6th to 7th, and 7th to 8th. Grade 8 ELA scores increased above the 2019 pre- pandemic weighted performance scores. The percentage of students scoring Proficient and/or Distinguished on the English-Language Arts EOG in grades 4 and 7 also increased in 2023. 

Thomaston-Upson County students showed growth in mathematics in grade 4 when compared to 2022 4th grade. Math EOG results for grades 4, 5, and 7 ranked third in the Griffin RESA district, which includes surrounding counties. Gains in student achievement were also noted in 8th Grade Science, 8thGrade Georgia History, and Biology EOC. Scores for ULHS students taking a Biology EOC ranked third in the Griffin RESA district of surrounding counties. 

3. QUESTION: Is this tax money actually getting to the students?
   ANSWER: According to the Governor’s Office of Student Achievement, the Thomaston- Upson County Schools’ 2021-22 per pupil expenditures (PPE) were $11,392.49. State PPE average for 2021-22 was $12,106.64. (2022-23 data has not been released.) 
4. QUESTION: Has the amount of taxes levied risen 51% since 2018?
   ANSWER: While the amount of taxes levied has risen 51% since 2018, this amount is a direct correlation to the increase in the property tax digest. The net digest has increased 54.5% since 2018. In 2018, the net value of a mill equaled $599,231. In 2024, the value of a mill equates to $925,779. 

5. QUESTION: Why could you not take $2 million out of the fund balance and give a rebate to senior citizens?
   ANSWER: Since 1992, the school district has offered senior tax exemptions of $15,000. The 2023 tax digest projects more than $166 million in “tax exemptions.” Overall exemptions, including senior exemptions increased 34.7% from 2022 to 2023. Since 2018, exemptions, have increased 49.1%. Property owners should verify with the Upson County Tax Assessors board that they are receiving all the tax exemptions they may be qualified to receive. The Thomaston-Upson School System is in the process of evaluating the current senior citizen school tax exemption to determine the fiscal impact of any proposed changes for eligible senior citizens. This process requires careful consideration as exemptions for one group of property owners can place an increased tax burden on all other property owners.
6. QUESTION: How do our students’ academic scores compare with state and other county scores? 

ANSWER: The Governor’s Office of Student Achievement provides public information on academic achievement within all school districts in Georgia. This data may be accessed at https://gaawards.gosa.ga.gov/analytics/saw.dll?dashboard. Use the drop-down menu at the top of the page to view Thomaston-Upson data as well as data from any school district you would like to use for comparisons. Other available data on this website includes Accountability, Demographic, and Personnel & Finance for each school system in Georgia. 

August 10, 2023, 6 PM Hearing – Those asking questions or making statements included Mr. Cooter Waller, Mr. Norman Allen, Mr. Bill Mayer, and Mrs. Susan Galloway 

1. QUESTION: What is the district’s fund balance total?
ANSWER: Currently, the Thomaston-Upson School System’s unrestricted fund balance is $11.5 million (unaudited). 

2. QUESTION: Why does the district have a fund balance?
ANSWER: A fund balance is necessary to adequately serve the children of our community both short term and long term against any type of disruption. The general fund balance is used to compensate for the delay in the flow of property tax revenue from July to October and provides a way to set money aside for scheduled, unforeseen or unscheduled expenses, or near catastrophic events. Without a general fund balance, districts may have to borrow funds to meet insufficient cash reserves. The establishment of sufficient and stable fund balance reserves is considered a prudent business practice and demonstrates solid financial planning, sound fiscal management, and a strong fiscal position to remain solvent. According to the GA Department of Audits & Accounts, the Thomaston-Upson School System has a “Positive” fiscal health rating with an operating reserve of 19.7%, which falls within the “Normal” category. Less than a 12% operating reserve falls within the “Cautionary” category and less than 6% operating reserve is within the “Critical” category. 

3. QUESTION: How does our current fund balance compare to the past 5 years’ fund 

balances?
ANSWER: Unrestricted Fund Balance data - June 30, 2023: $11.5 million (unaudited); June 30, 2022: 11.3 million; June 30, 2021: $12.7 million; June 30, 2020: $11.6 Million; 2019: $9.3 million 

4. QUESTION: If the district had to utilize the fund balance to operate, how long before that balance is depleted?
   ANSWER: If the Thomaston-Upson School System had no revenue from any additional sources, the current fund balance would be depleted in 3.5 months. It is also important to note that from March through October, the school system receives very little property tax revenue. The fund balance sustains system operations during these months and prevents us from having to borrow money. 
5. QUESTION: How does the T-U School System mill rate compare to that of other counties? 

ANSWER: For 2022, Thomaston-Upson Schools had the lowest school millage rate from among Butts, Fayette, Henry, Lamar, Meriwether, Monroe, Newton, Pike, and Griffin- Spalding school districts. Currently, school districts are in the process of setting school mill rates, and preliminary reports show that Upson will the 3rd lowest within this 10- county group with the following tentative mill rates: Butts: 13.175 mills; Fayette: 19.25 mills; Henry: 20.0 mills; Lamar: 14.0 mills; Meriwether: 17.281 mills; Monroe: 15.3 mills; Newton: 16.788 mills; Pike: 17.03 mills; Griffin-Spalding: 19.47 mills; Thomaston-Upson: 14.01 mills. 

6. QUESTION: What is the student:teacher ratio?
   ANSWER: 14:1 (According to Public School Review, the approximate average in Georgia is 15:1.) 
7. QUESTION: Why did the district not rebid a project that received only one bid rather than award a contract to the sole bidder?
   ANSWER: When only one bid was received for the Construction Manager at Risk for upcoming athletic facilities improvements, the Board requested that the Director of Operations, Mr. Marc Ellington, put it out for rebid, and he did. During the rebid process, 4 companies requested the scope of work, but we still only received 2 bids during the second round of bidding. 
8. QUESTION: How do our students’ academic performances compare with those of surrounding counties?
   ANSWER: The Governor’s Office of Student Achievement provides public information on academic achievement within all school districts in Georgia. This data may be accessed at https://gaawards.gosa.ga.gov/analytics/saw.dll?dashboard. Use the drop-down menu at the top of the page to view Thomaston-Upson data as well as data from any school district in Georgia. 
9. QUESTION: Why has the district not changed the Homestead Exemption for senior citizens? 

ANSWER: Since 1992, the school district has offered senior tax exemptions of $15,000. The 2023 tax digest projects more than $166 million in “tax exemptions.” Overall exemptions, including senior exemptions, increased 34.7% from 2022 to 2023. Since 2018, exemptions, have increased 49.1%. Property owners should verify with the Upson County Tax Assessors board that they are receiving all the tax exemptions they may be qualified to receive. The Thomaston-Upson School System is in the process of evaluating the current senior citizen school tax exemption to determine the fiscal impact of any proposed changes for eligible senior citizens. This process requires careful consideration as exemptions for one group of property owners can place an increased tax burden on all other property owners. 

10.  QUESTION: Why does the school district collect more in taxes than the city and the county? 

ANSWER: If you view the county tax digests throughout the state, you will find that this is true of most school districts. Georgia expects school districts to contribute revenue to the funding of public schools. The amount each district is expected to raise for its education costs is based on its property values: Each district is expected to contribute at least $5.00 for every $1,000 of taxable local property wealth (minus certain exempted property) for the purpose of funding its schools. Georgia sets a floor for local property tax rates, as well as a level above which voter approval is required. School districts are required to raise at least $5.00 for every $1,000 of taxable local property wealth and may not levy more than $20.00 for every $1,000 of taxable local property wealth without voter approval. School districts in Georgia may receive local revenue from property taxes and from local sales taxes.