SIERRA VISTA — In the grand scheme of school budgeting and how much tax you will owe, every student counts.
But other factors such as rising assessed valuations will likely result in higher taxes, local school officials say.
The governing board of Sierra Vista Unified School District is anxiously awaiting the outcome of a March 27 100-day count of preschool students at Carmichael and Town and Country elementary schools. Hundredth-day counts already have been conducted in all the other schools of the district.
“Our preschool is about 32 students, so we want to make sure that we include all the data, it’s accurate, so that when we report our final numbers, everything, we utilize and maximize our ADM,” said District Business Manager Michelle Quiroz as she presented a budget update to the board Tuesday night.
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ADM — or Average Daily Membership — is a yardstick used in complex formulas of the Arizona Department of Education as it dishes out money across the state. ADM is measured on the 40th day of school and the 100th day.
Assistant Superintendent Bill Roach said the situation this year of having five different 100-day counts within the district has been resolved. Next school year, he said, there will be only two 100-day counts, and they will be only three or four days apart instead of six weeks apart as was the case this year. “So we have improved that for next year, significantly,” Roach said.
Quiroz has analyzed the 40- and 100-day ADM over five years, which shows that Sierra Vista Unified School District No. 68 has lost 0.236 percent of its ADM in that time, or approximately 16 students.
She is projecting that the district’s final ADM of this year will be 6,168.762, representing 37.17 fewer students, mathematically speaking, than last year.
One of the key areas that Quiroz must take into account is special education, the fastest-growing component of the school’s budget.
In one of the several categories of special education, Multiple Disabilities-Resource, there has been a large increase of students since last year.
“There’s a significant increase, a 101-student increase from last year,” Quiroz said. “When we have those types of changes, I want to make sure that this is accurate, because if we get any information that comes back that says, no, your census was incorrect, that can significantly impact what our final calculations are for budgeting.”
After the March 27 head count of preschoolers, it will take about another month for the state to conduct its reports and analyses, and for the state and district to reconcile their figures of the Sierra Vista school district’s total enrollment.
By then, the district will have a clearer picture from the County Assessor’s Office of how property owners’ assessed valuations are changing and what impact that will have on taxes.
That situation is not looking good.
Quiroz reported preliminary data from the Assessor’s Office that show that the average primary assessed valuation for elementary and high school in the district has increased by 12.76 percent. The average secondary has increased by 18.58 percent.
“So our assessed valuations have increased,” Quiroz said. “What that typically equates to is, as our assessed valuation increases, our state equalization decreases. That means we get less money from the state. That means we typically have to increase your taxes.”
Based on a slight decline in assessed valuations for commercial property owners, board member Hal Thomas commented, “From my perspective, the homeowner is across the barrel on this.”
Quiroz emphasized that she is being “very cautious” in projections, because, “We cannot calculate a budget yet because of those ADM numbers … and if we’re off 50 students, that can affect everything, our tax rate and everything.”
Board member Donald Rothery pressed Quiroz for a timeline of when a budget and tax estimate will be known.
She said probably early May, but because the district needs to start sooner as it plans for staffing and other needs, her staff already are preparing early projections based on the district’s own data.
Rothery said people want to know their tax bill.
“I just don’t want to have another situation where they don’t know until it gets there,” he said.
Anyone who is interested in the budgeting process of the Sierra Vista Unified School District may attend the 4 p.m. Thursday meeting of the school board’s Financial Advisory Committee. The meeting is held in the district office at 3555 E. Fry Blvd. For information, call 515-2700.
Herald/Review City Editor Ted Morris can be reached at 515-4614 or by e-mail at cityeditor@svherald.com.

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To Former Teacher wrote on Mar 19, 2008 8:16 PM: