Excess%20Levy%20Order%20FY26-FY30.pdf

Parent document: Special Meeting - Excess Levy Proposal-07-09-2024.pdf

Text

Cabell County Board of Education
Excess Levy Order


EXCESS LEVY ORDER

After full consideration thereof, The Board of Education of the County of Cabell
(the “Board”), being of the opinion that the maximum levies for current expenses authorized by
Article 8, Chapter 11 of the Code of West Virginia, 1931, as amended, will not provide sufficient
funds for the payment of the current expenses of schools in Cabell County, including
expenditures for the purposes hereinafter stated, during the fiscal years beginning July 1, 2025,
July 1, 2026, July 1, 2027, July 1, 2028 and July 1, 2029, and have ascertained that the amounts
hereinafter shown in excess of the amounts raised by regular levies will be needed by the Board
during each of said five (5) fiscal years and that an election should be held to increase such

levies, in conformity with law, it is hereby ordered and declared:

(1) — The purposes for which such additional funds are needed during the term
of this five year excess levy, and the approximate average annual amount for such purposes after
due allowances for discounts, delinquencies, exonerations, uncollected taxes and shrinkage,

subject to variation from year to year as set forth herein, are as follows:

ANNUAL AMOUNT
PURPOSE FOR WHICH ADDITIONAL FUNDS ARE FOR
NEEDED EACH PURPOSE

(A) School Safety — Including, but not limited to, school resource

officers; school security guards; security cameras; security alarm

systems; fire alarm systems; emergency communications; and $542,112
emergency planning and preparedness.

(B) Employee Salaries and Benefits — Including, but not limited to,

salaries of personnel in excess of 200 days; salaries for staff in

excess of state funding formula; local salary supplements above the

state minimum pay schedule; substitute personnel; and employee $16,145,473
benefits, including, but not limited to taxes, retirement

contributions, insurance benefits, unemployment compensation,

and workers compensation.

(C) Career & Technical Education and Workforce Development —

Including, but not limited to, staff; equipment, supplies, and travel

expenses for CTE programs. $3,120,530
(D) Cybersafety and Device Security — Including, but not limited
to, technology support and cybersecurity. $200,000


(E) Instructional Support and School Libraries — Including, but not

limited to, library books; library software; textbooks; instructional

software; instructional supplies; postage; postage supplies and

equipment; support for instrumental music programs including $2,082,924
equipment, music, and supplies, equipment repair, and supplies; art

supplies; and student and staff travel.

(F) Summer Programs — Including, but not limited to, staff, student

transportation, supplies, and field trips for summer programs. $551,375
(G) Athletics — Including, but not limited to, salaries for coaches;

intramural activities; and other costs associated with athletic $836,808
programs.

(H) Facilities Maintenance and Equipment — /ncluding, but not

limited to, construction; building repair; roof replacement;

asbestos abatement; equipment repair; new equipment; equipment $4,610,744
replacement; new furniture; furniture replacement; paving; new

vehicles; vehicle replacement, custodial supplies; property

insurance; liability insurance; and flood insurance.

(1) Cabell County Public Library — Funds to support the operation

of the Cabell County Public Library, subject to the provisions $1,862,289
addressing the proportionate allocation of any surplus or deficient

excess levy collections described below.

(J) Greater Huntington Park and Recreation District — Funds to

support the operation of the Greater Huntington Park and

Recreation District for the purpose of providing services to parks in $575,979
Cabell County, subject to the provisions addressing the

proportionate allocation of any surplus or deficient excess levy

collections described below.

TOTAL $30,528,234

The amounts set forth above are the anticipated average annual amounts for each purpose. The
actual amounts for each purpose likely will vary from one fiscal year to the next. If the amounts
budgeted by the Board for a specific purpose or purposes for a fiscal year are not able to be spent
entirely in such fiscal year, then the unspent amounts may be carried over and spent on such
specific purpose or purposes in subsequent fiscal years. If any item in the above-stated purposes
is declared unconstitutional or invalid due to judicial or legislative action, then any affected

funds will be distributed among the remaining constitutional and valid itemized purposes.

(2) The approximate amount considered necessary for said purposes in said

five (5) fiscal years in the sum of $30,528,234 annually.



(3) The total amount necessary to carry out the above purposes, after making
reasonable allowances for uncollected taxes and shrinkage, is $152,641,170 or the sum of

$30,528,234 annually.

(4) The separate and aggregate valuation of each class of taxable property
within the Cabell County School District for the assessment year ending June 30, 2024, is as

follows:

CLASS OF TAXABLE PROPERTY ASSESSED VALUATION
Class I -
Class II (Less Homestead) $1,710,390,889
Class IT $1,329,462,177
Class IV $1,464,141,690
AGGREGATE ASSESSED VALUATION $4,503,994,756

(5) The proposed additional rate of levy in cents per $100 of the assessed
value on each class of property within Cabell County School District for the fiscal years

beginning July 1, 2025, July 1, 2026, July 1, 2027, July 1, 2028 and July 1, 2029 is as follows:

Class II

Class III

91.80

(6) The years to which the additional levy shall apply if authorized by the

voters are the fiscal years beginning July 1, 2025, July 1, 2026, July 1, 2027, July 1, 2028 and
July 1, 2029.

(7) The question of such additional levies shall be submitted to a vote in the
Cabell County School District, which embraces Cabell County, West Virginia, at the General
Election to be held in said County on November 5, 2024.

(8) If a majority of the voters at the election to be held on November 5, 2024,
approved the proposed additional levies for the fiscal year beginning July 1, 2025, July 1, 2026,
July 1, 2027, July 1, 2028 and July 1, 2029, the said Board of Education of the County of Cabell


will not issue bonds as provided by Section 16, Article 8, Chapter 11 of the Code of West

Virginia, 1931, as amended.

(9) In the event the Board shall obtain additional money by grant or otherwise
from the state or federal government, or from any agency of either, or from any other sources, for
the purposes aforesaid, levy monies specified for these purposes may be used for the general

operation of the school system.

(10) ‘If surplus excess levy funds are generated due to increased assessed
valuations or collections, then in either case the Board shall be authorized and empowered to
expend at the end of each fiscal year, during the term of the levies, the surplus (if any) in excess
of the amount needed for any of the above-stated purposes and/or for the enrichment,
supplementation, operation, improvement and advancement of educational programs, services
and facilities operated and owned by the Board, and other purposes pertinent to the operation of
Cabell County Schools, in the sole discretion of the Board; provided, however, that the Board
will allocate the proportionate amount of such surplus excess levy collections to the Cabell
County Public Library and Greater Huntington Park and Recreation District based on their
respective allocation amounts set forth in the chart in Section 1 above. For the avoidance of
doubt, in a surplus scenario for any given fiscal year, the amount of surplus excess levy
collections to be allocated to the two entities are as follows: Cabell County Public Library
6.10022% of any aggregate surplus excess levy collections, and Greater Huntington Park and
Recreation District 1.88671% of any aggregate surplus excess levy collections. Subject to the
prior sentence, such additional or surplus funds may be used either in substitution for or in

addition to the funds obtained from the excess levy.

(11) ‘If the actual amount collected is less than the approximate annual amounts
allocated for the above-stated purposes for any one or more fiscal years, the Board is hereby
authorized and empowered to determine in its discretion (i) which one or more of the above-
stated purposes shall be reduced for each such fiscal year and (11) the amount of each such
reduction for such fiscal year; provided, however, that the total of all such reductions shall not

exceed the amount of such collection deficiency each year; provided, further, that the amount


any such reduction to the Cabell County Public Library and Greater Huntington Park and
Recreation District shall be proportionate to their respective allocation amounts set forth in the
chart in Section 1 above. For the avoidance of doubt, in a deficiency scenario for any given
fiscal year, the amount of any excess levy funds to be reduced to the two entities are as follows:
Cabell County Public Library 6.10022% of such aggregate deficiency amount, and Greater
Huntington Park and Recreation District 1.88671% of such aggregate deficiency amount.

(12) The Board will not issue excess levy bonds upon the approval of the

proposed increased levy.

(13) Notice of said election to authorize the renewal of such additional levies
shall be given by publication of notice thereof at least once a week for two (2) successive weeks
within fourteen (14) consecutive days next preceding the election in The Herald Dispatch, a

newspaper of general circulation in Cabell County School District.

(14) _ The official ballot to be used in the election herein provided shall be in

form as follows:

[See Form of Ballot on the following pages.|


OFFICIAL BALLOT

The Board of Education
Of the County of Cabell
Election to Authorize Renewal of Additional Levies
November 5, 2024

Election to authorize additional levies for the fiscal years beginning July 1, 2025, July 1, 2026,
July 1, 2027, July 1, 2028 and July 1, 2029, in the total amount of $30,528,234 annually for the
purpose of paying the current expenses of The Board of Education of the County of Cabell (the
“Board”), including for the purposes hereinafter set forth, all according to the Excess Levy Order
of the Board adopted and entered on the 10th day of July 2024, and as more particularly
described below:

ANNUAL AMOUNT
PURPOSE FOR WHICH ADDITIONAL FUNDS ARE FOR
NEEDED EACH PURPOSE

(A) School Safety — Including, but not limited to, school resource

Officers; school security guards; security cameras, security alarm

systems; fire alarm systems; emergency communications; and $542,112
emergency planning and preparedness.

(B) Employee Salaries and Benefits — Including, but not limited to,

salaries of personnel in excess of 200 days; salaries for staff in

excess of state funding formula; local salary supplements above the

state minimum pay schedule; substitute personnel; and employee $16,145,473
benefits, including, but not limited to taxes, retirement

contributions, insurance benefits, unemployment compensation,

and workers compensation.

(C) Career & Technical Education and Workforce Development —

Including, but not limited to, staff; equipment, supplies, and travel

expenses for CTE programs. $3,120,530
(D) Cybersafety and Device Security — Including, but not limited
to, technology support and cybersecurity. $200,000

(E) Instructional Support and School Libraries — Including, but not

limited to, library books; library software; textbooks; instructional

software; instructional supplies; postage; postage supplies and

equipment; support for instrumental music programs including $2,082,924
equipment, music, and supplies, equipment repair, and supplies; art

supplies; and student and staff travel.

(F) Summer Programs — Jncluding, but not limited to, staff, student

transportation, supplies, and field trips for summer programs. $551,375



(G) Athletics — Including, but not limited to, salaries for coaches;

intramural activities; and other costs associated with athletic $836,808
programs.

(H) Facilities Maintenance and Equipment — /ncluding, but not

limited to, construction; building repair; roof replacement;

asbestos abatement; equipment repair; new equipment; equipment $4,610,744
replacement; new furniture; furniture replacement; paving; new

vehicles; vehicle replacement, custodial supplies; property

insurance, liability insurance; and flood insurance.

(1) Cabell County Public Library — Funds to support the operation

of the Cabell County Public Library, subject to the provisions $1,862,289
addressing the proportionate allocation of any surplus or deficient

excess levy collections described below.

(J) Greater Huntington Park and Recreation District — Funds to

support the operation of the Greater Huntington Park and

Recreation District for the purpose of providing services to parks in $575,979
Cabell County, subject to the provisions addressing the

proportionate allocation of any surplus or deficient excess levy

collections described below.

TOTAL $30,528,234

The amounts set forth above are the anticipated average annual amounts for each
purpose. The actual amounts for each purpose likely will vary from one fiscal year to the next. If
the amounts budgeted by the Board for a specific purpose or purposes for a fiscal year are not
able to be spent entirely in such fiscal year, then the unspent amounts may be carried over and
spent on such specific purpose or purposes in subsequent fiscal years. If any item in the above-
stated purposes is declared unconstitutional or invalid due to judicial or legislative action, then
any affected funds will be distributed among the remaining constitutional and valid itemized

purposes.

In the event the Board shall obtain additional money by grant or otherwise from the state
or federal government, or from any agency of either, or from any other sources, for the purposes
aforesaid, levy monies specified for these purposes may be used for the general operation of the
school system. If surplus excess levy funds are generated due to increased assessed valuations or
collections, then in either case the Board shall be authorized and empowered to expend at the end
of each fiscal year, during the term of the levies, the surplus (if any) in excess of the amount
needed for any of the above-stated purposes and/or for the enrichment, supplementation,
operation, improvement and advancement of educational programs, services and facilities
operated and owned by the Board, and other purposes pertinent to the operation of Cabell County
Schools, in the sole discretion of the Board; provided, however, that the Board will allocate the
proportionate amount of such surplus excess levy collections to the Cabell County Public Library
and Greater Huntington Park and Recreation District based on their respective allocation
amounts set forth in the chart above. For the avoidance of doubt, in a surplus scenario for any
given fiscal year, the amount of surplus excess levy collections to be allocated to the two entities
are as follows: Cabell County Public Library 6.10022% of any aggregate surplus excess levy


collections, and Greater Huntington Park and Recreation District 1.88671% of any aggregate
surplus excess levy collections. Subject to the prior sentence, such additional or surplus funds
may be used either in substitution for or in addition to the funds obtained from the excess levy.

If the actual amount collected is less than the approximate annual amounts allocated for
the above-stated purposes for any one or more fiscal years, the Board is hereby authorized and
empowered to determine in its discretion (i) which one or more of the above-stated purposes
shall be reduced for each such fiscal year and (11) the amount of each such reduction for such
fiscal year; provided, however, that the total of all such reductions shall not exceed the amount of
such collection deficiency each year; provided, further, that the amount any such reduction to the
Cabell County Public Library and Greater Huntington Park and Recreation District shall be
proportionate to their respective allocation amounts set forth in the chart above. For the
avoidance of doubt, in a deficiency scenario for any given fiscal year, the amount of any excess
levy funds to be reduced to the two entities are as follows: Cabell County Public Library
6.10022% of such aggregate deficiency amount, and Greater Huntington Park and Recreation
District 1.88671% of such aggregate deficiency amount.

The additional levies, in cents per $100 of assessed value on each class of property, shall
be on Class I property 22.95¢; on Class II property, 45.90¢; on Class II] property 91.80¢; on
Class IV property, 91.80¢.

INSTRUCTION TO VOTERS

Those favoring the additional levies, mark in the square “FOR THE LEVIES”; and those
against such additional levies, mark in the square “AGAINST THE LEVIES”.

CO FOR THE LEVIES

CO AGAINST THE LEVIES

(14) This Excess Levy Order shall become effective immediately on the date
on which it is adopted by the Board.

[Signature page follows this page.]|


Adopted and entered on this 10th day of July 2024.

THE BOARD OF EDUCATION OF THE
COUNTY OF CABELL

President

ATTEST:

Superintendent and Secretary