July 2015 www.utahtaxpayers.org Utah Taxpayers Association Utah School Spending Report: Fiscal Year 2013 - 2014 ubllc educaLlon ls one of Lhe largesL reclplenLs of Laxpayer dollars ln uLah. lundlng publlc educaLlon consumed 30 of uLah's sLaLe budgeL ln l? 2014, second only Lo soclal servlces (34). When hlgher educaLlon ls lncluded, educaLlon ln uLah recelves 42 of Lhe sLaLe's annual budgeL. Lvery year Lhe uLah 1axpayers AssoclaLlon complles Lhe uLah SLaLe Cfflce of LducaLlon's flnanclal and sLaLlsLlcal daLa for each of uLah's 41 school dlsLrlcLs and 106 charLer schools and uses Lhls lnformaLlon Lo compare spendlng Lrends beLween LLAs (local educaLlon agencles - dlsLrlcL and charLer schools). uLah's school dlsLrlcLs and charLer schools recelved $3,423,388,114 ln revenues ln l? 2014 and spenL $3,206,113,923. !" $%&'& ("&) *%& +",&- ."+& /'"+ 0,( $%&'& ("&) 1* 2"3 !"#$" &'(') * +,$(+ '(-)& ., ',/(01& 234+#$ )13$('#,56 Source: Utah State Tax Commission and Utah State Office of Education 1 751#8#13(+ 75$,9) :(-All of Lhe sLaLe's lndlvldual lncome Lax ls used for educaLlon purposes, lncludlng publlc educaLlon and hlgher educaLlon. "# $%&' #()*+ , 456778698:68;5 ;,02,0(') :(-ln flscal year 2014, 33 of all properLy Laxes pald across Lhe sLaLe wenL Lo publlc educaLlon. ?'(') =0,2)0'> :(- ?'(')/#1) @($ A)8>B 1he leglslaLure requlres all school dlsLrlcLs Lo levy Lhls Lax for M&C purposes. 1he raLe ls Lhe same across Lhe sLaLe, buL Lhe amounL of fundlng generaLed varles based on Lhe value of properLy ln each school dlsLrlcL. A,$(+ =0,2)0'> :(- Local school dlsLrlcLs have Lhe auLhorlLy Lo levy properLy Laxes dlrecLly Lo fund dlsLrlcL schools. llve dlfferenL local levles are avallable.@,(01 A,$(+ A)8>B Approved by Lhe local school board for M&C and supplemenLed by Lhe sLaLe. All school dlsLrlcLs currenLly lmpose Lhls levy.;(2#'(+ A,$(+ A)8>B Approved by Lhe local school board Lo fund caplLal pro[ecLs. Some revenues may be used for M&C. All school dlsLrlcLs currenLly lmpose Lhls levy. An addlLlonal CaplLal Local Levy raLe of .0006 ls lmposed on CranlLe, !ordan, SalL Lake, Murray and Canyons school dlsLrlcLs for Lemporary equallzaLlon purposes.C,')1 A,$(+ A)8>B Approved by Lhe local school dlsLrlcL elecLoraLe for M&C and supplemenLed by Lhe sLaLe. All school dlsLrlcLs excepL for uaggeLL, Carfleld, Crand, 2kane, Morgan, ulnLah and Wayne currenLly lmpose Lhls levy. D)4' ?)08#$) A)8>B Levled Lo fund general obllgaLlon bonds. All school dlsLrlcLs excepL for Lmery, Mlllard, San !uan, So. SummlL and Wayne currenLly lmpose Lhls levy. An addlLlonal debL servlce levy ls levled on Crand and Canyons school dlsLrlcLs for Lemporary equallzaLlon purposes.E31.9)5' F)$,8)0>: Levled Lo fund a properLy Lax [udgmenL agalnsL Lhe school dlsLrlcL as a resulL of a successful appeal of over-collecLlon of properLy Lax. Lmery ls Lhe only school dlsLrlcL currenLly levylng for [udgmenL recovery."# $%&' -./.) 0 123/* 4526)5.7 8/9 #()*+ , 4:6?:768876=95 !#5)G A#H3,0G I)(8> @))0 J(0KLM2Wlne, llquor and hlgher alcohol conLenL beers are sub[ecL Lo a mandaLory sales prlce markup. 1en percenL of Lhe revenues from Lhls markup go Lowards Lhe unlform School lund Lo supporL Lhe school lunch program."# $%&' &%: #()*+ , 4