1. WEST CHESTER AREA SCHOOL DISTRICT2004-05 BUDGET
  1. CHESTER COUNTY MILLAGE
  2. PREVIOUS YEAR MILLAGE
  3. INCREASE
  4. 10.94
  5. 10.20
  6. IFIVE YEAR HISTORY OF TAXINCREASES
  7. FIVE YEAR HISTORY OFEQUALIZA TIONBETWEEN COUNTIES
  8.  
  9. Comparison of Growth in Millage
  10. Comparison of Growth in Millage

WEST CHESTER AREA SCHOOL
DISTRICT
2004-05 BUDGET

WEST CHESTER AREA SCHOOL
DISTRICT
2004-05 BUDGET

WEST CHESTER AREA SCHOOL
DISTRICT
2004-05 BUDGET
MILLAGE
CALCULATION
1.
Net amount
to
be raised
from
real estate
taxes, 2004-05
$99,589,439
2.
Gross tax to be levied (estimate 96.4
collection)
$1 03,308,547
3.
Equalization
between counties
-
Section 672.1
Most Recent Value
_________
Certified
by STE8
Percent
a.
Chester County
$6,495,659,900
95.10
Delaware County
$334,897,800
4.90
$6,830,557,700
100.00
b.
Gross Real
Estate Levy:
Chester County
-
95.10
$98,243,396
Delaware County -4.90
$5,065,151
$103,308,547
4.
Millage Calculation:
a.
Tax Levy
-
Chester County divided
by the
$98,243,396
13.55
mills
Assessed Value
-
Chester County
$7,250,824,012
b.
Tax
Levy
-
Delaware County
divided
by the
$5,065,151
10.94 mills
Assessed
Value
-
Delaware County
463,148,990
TAX
LEVY
Real
Estate Tax at the rate of Thirteen
and
Fifty-Five Hundredths (1355)
mills, or $1355
per one
hundred
dollars of assessed
valuation of
taxable
real property,
in
the Townships of East
Bradford,
East Goshen,Thornbury, West Goshen, Westtown,
West Whiteland,
and the
Borough of West Chester,
all
of Chester
County,
Pennsylvania;
and Ten and
Ninety-Four
Hundredths (10.94)
mills,
or
$1 .094
per one hundred
dollars of assessed valuation
oftaxable real
property,
in the Township of Thornbury,
Delaware County,
Pennsylvania.
Legally,
school district
real estate taxes must be equalized between
counties based
on the most recent market value
certified
by the State
Tax
Equalization
Board
(STEB).
For 2003-04,
Delaware County
represented 4.61
of the total market value of the
School District;
for
2004-05, Delaware
County represents 4.90.
150

WEST CHESTER AREA
SCHOOL DISTRICT
2004-05 BUDGET

Back to top


CHESTER COUNTY MILLAGE

Back to top


PREVIOUS YEAR MILLAGE

Back to top


INCREASE
13.55
12.59
.96 MILLS
7.6
DELAWARE
COUNTY MILLAGE
PREVIOUS YEAR MILLAGE
INCREASE/DECREASE
7.2

Back to top


10.94

Back to top


10.20
.74
MILLS
151

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET
ANALYSIS OF
TAX
LEVY
INCREASE
2004-05
BUDGET PROPOSAL
CHESTER CO.
DELAWARE Co.
2004-05
MILLAGE
13.55
10.94
2003-04 MILLAGE
12.59
10.20
INCREASE
0.96
0.74
2003-04 BUDGET
2004-05 BUDGET
INCRJ(DECR.)
INCRJ(DECR.
MILLAGE INCRJ(DECR.)
CHESTER CO.
DELAWARE CO.
“ION-EXPENSE AND REVENUE FACTORS AFFECTING THE
MILLAGE
CHANGES
IN
STEB PERCENTAGE BETWEEN CHESTER AND DELAWARE COUNTY
INCREASE IN
ASSESSED VALUES IN CHESTER AND DELAWARE
COUNTIES
REVENUES:
FUND BALANCE
$
7,383,404
FUND BALANCE DESIGNATED FOR TECHNOLOGY
$
(2,976,041)
LOCAL REVENUES EXCL. CURRENT RE. TAXES
$
22,494,540
STATE REVENUES EXCLUDING RETIREMENT SUBSIDY
$
21,234,605
STATERETIREMENTSUBSIDY
$
1,333,545
$
5,386,246
$
$
(2,136,444)
$
$
23,433,740
$
$
21,261,127
$
$
1,570,000
$
(1,997.158)
839,597
939,200
26,522
236,455
-270
-282
42
0.1
17.7
TOTAL REVENUES
$
49,470,053
$
49,514669
$
44,616
01
~14AN0FS
IN ~YP~N~.c
A1F’Ffll~O
TO MFFT(~ONTRA~TIiAL
ORI 104 TION~ MAINTAIN cF’PVI(~PI
IVFI
ANO PRO VIOF
~OR
!~TI
~fl~NT
OROWTM
(0.04)
(0.30)
0.28
(0.12)
(0.13)
(0.00)
(0.03)
(0.01)
0.67
(0.99)
0.23
(0.09)
(0.11)
(0.00)
(0.03)
(0.01)
2.8
0.27
0.22
0.10
0.08
0.14
0.11
0.02
0.02
5.4
0.53
0.43
7.3
0.17
0.14
20.8
0.08
0.06
-
0.05
0.04
10.9
0.30
0.24
-5.8
3.0
SALARIES
SALARY INCREASES
$
69,511,452
$
71,460,747
$
1,949,295
NET ATTRITION
FACTOR
$
698,292
$
698,292
STAFFADDITIONS
$
973,546
$
973,546
FEDERAL PROGRAMS
S
-
$
160,000
$
160,000
TOTALSALARIES
$
69,511,452
$
73,292,585
$
3,781,133
BENEFITS
BENEFITS
S
16840,555
$
18,077,766
$
1,237,211
DISTRICT CONTRIB TO PSERS RETIREMENT
S
2,600,000
$
3,139,821
$
539,821
BENEFITS FOR STAFF ADDITIONS
$
-
$
348,839
$
348,839
TOTALBENEFITS
$
19,440,555
$
21.566,426
$
2,125,871
PROFESSIONAL SERVICES -SUBSTITUTES
$
1,126,250
$
1,060,800
$
(65,450)
TRANSPORTATION:
3
DAILY
RATE INCREASE
S
8,739,676
$
9,001,866
$
262,190
ADJUST FOR 2002-03 ACTUAL LESS THAN
BUDGET
5
(68,198)
$
(68,198)
ADD’L BUSES FOR STUDENT TRANSPORT
INCR.
5
124,005
$
124,005
BUSING FOR EXTRA DAYS AT CHARTER SCHOOLS
5
45,000
$
45,000
IU CONTRACTED FOR CASE
$
52,146
$
56,242
$
4,096
IU CONTRACTED FOR SPECIAL EDUCATION
5
705,000
$
1,126,000
$
421,000
597
TOTAL TRANSPORTATION
5
9,496.822
$
10,284,915
$
788,093
8.3
CURR.
PROPOSALS
S
1,360,418
$
1,191,050
$
(169,368)
-12,4
SPECIAL EDUCATION
SERVICES & TUITIONS
5
3,986,238
$
4,812,377
$
826.139
20.7
CAT
TUITION
5
809,389
$
866,322
$
56,933
7.0
CASE
TUITION
5
648,000
$
747,892
$
99.892
15.4
CHARTER SCHOOL TUITION
5
3,347,075
$
4,467,145
$
1,120,070
-
DEBT SERVICE
$
15,607,452
$
16,678,180
$
1,070,728
6.9
FUND BALANCE CONTINGENCY
5
2,600,000
$
2,600,000
$
-
0.0
-
-
CHANGE IN
PPA
5
2,437,132
$
2,461,900
$
24,768
1.0
0.00
0.00
GENERAL FUND FACILITY PROJECTS
5
277,194
$
198,991
$
(78.203)
-28.2
(0.01)
(0.01)
OPERATION & MAINTENANCE
5
5,199,935
$
5,579,740
$
379,805
7.3
0.05
0.04
OTHER EXPENSES
$
3,878,297
$
3,295,786
~
-150
~Q~)
(0.07)
TOTAL EXPENSES
$
139,726,209
$
149,104,109
$
9,377,900
6.7
1.31
1.06
NET AMOUNT TO BE RAISED
FROM TAXES
5
90,256,156
$
99,589,440
$
9,333,284
10.3
0.96
014
(0.01)
0.04
(0.01)
0.02
0.01
0.00
0.06
0.11
(0.02)
0.12
0.01
0.01
0.16
0.15
(0.01
0.03
(0.01~
0.01
0.01
0.00
0.05
0.09
(0.02)
0.09
0.01
0.01
0,13
0.12
152

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET

Back to top


IFIVE
YEAR HISTORY OF TAXINCREASES
CHESTER
COUNTY
DELAWARE
COUNTY
YEAR
MILLAGE
INC Ri
DECR
AVERAGE
R1~SIDEN11&L
ASSESSMENT
&VERACE
TAX BILL
MILLAGE
0/
IN(RJ
DECR
AVERAGE
RESIDENTIAL
ASSESSMENT
WERACE
TAX BILL
1998-99
10.69
N/A
$183,000
$1,956
408.6
.4
$5,610
$2,292
1999-99
11.06
3.5
$183,000
$2,024
432.2
5.8
$5,610
$2,425
2000-01
11.38
2.9
$183,000
$2,083
10.56
NYA
$220,000
$2,323
2001-02
11.63
2.2
$183,000
$2,128
11.50
8.9
$220,000
$2,530
2002-03
12.11
4.1
$183,000
$2,216
11.13
(-3.3)
$220,000
$2,449
2003-04
12.59
3.9
$183,000
$2,303
10.20
(-8.3)
$220,000
$2,244
2004-05
13.55
7.6
$183,000
$2,480
10.94
7.2
$220,000
$2,407
153

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET

Back to top


FIVE YEAR HISTORY OF
EQUALIZA TIONBETWEEN COUNTIES
YEAR
CHESTER
COUNTY
DELAWARE
COUNTY
2004-05
95.10
4.90
2003-04
95.39
4.61
2002-03
95.13
4.87
2001-02
94.89
5.11
2000-01
94.97
5.03
1999-00
95.23
4.77
154

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET
REAL PROPERTYASSESSMENT DATA
YEAR*
MARKET
VALUE
ASSESSED VALUE
RATIO
(1998)
2000-01
$4,976,951,300
$6,650,182,803
134.00
(1999)
2001-02
$5,148,238,400
$6,953,494,103
135.00
(2000)
2002-03
$5,796,677,500
$7,240,477,869
124.00
(2001)
2003-04
$6,067,531,900
$7,518,564,978
124.00
(2002)
2004-05
$6,830,557,700
$7,713,973,002
113.00
*
THE YEAR IN PARENTHESIS INDICATES
WHEN MARKET VALUE
WAS
ACTUALLY CALCULATED BY THE STATE TAX EQUALIZATION BOARD.
FOR EXAMPLE, THE
1998 MARKET VALUE WAS REPORTED TO THE SCHOOL
DISTRICT FOR THE 2000-01 FISCAL YEAR.
155

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET
I
INCREASE IN ASSESSED
VAL
UE
OF REAL
ESTA TE
CHESTER COUNTY
(S
Millions)
DELAWARE
COUNTY
BASE ASSESSMENT
$351.6
$5.0
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
$
5.2
$
1.1
$
3.8
$
4.8
$
4.6
$
6.6
$0.2
$0.5
$0.2
$0.4
$0.2
$0.3
Value Prior to Reassessment
$377.7
$6.8
Reassessed Value
1998-99
(Chester County)
$5,801.2
$6.8
1998-99
1999-00
N/A
$205.5
$0.5
$0.4
Value Prior to Reassessment
(Delaware County)
Reassessed Value 2000-01
$6,006.7
$6,006.7
$7.7
$359.3
2000-01
$
284.1
N/A
2001-02
$
303.7
(.4)
2002-03
$
263.9
$ 23.1
2003-04
$
237.0
$ 41.0
2004-05
$
155.3
$ 40.1
2004-05 ASSESSED VALUE
$ 7,250.8
$ 463.1
156

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET
k
SSESSED
VAL
UE OF REAL ESTA TE
IMPACT OF CHESTER COUNTY APPEALS
YEAR
APPEALS
FILED
OF TAX
BASE
REDUCTIONS
IN TAX BASE
OF TAX
BASE
1993-94
1994-95
1995-96
1996-97
1997-98
$
42,000,000
$
26,000,000
$ 20,695,000
$17,113,000
$13,312,000
12
7
6
5
4
$
8,016,110
$
4,578,360
$
3,704,180
$2,818,310
$ 1,691,000
2.00
1.50
1.00
.75
.50
TOTAL
$ 119,120,000
34
$20,807,960
5.75
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
BASE YEAR
$
36,623,660
$
55,989,920
$122,823,860
$132,569,900
$
92,830,570
$191,121,795
N/A
.6
1.9
19
1.9
1.3
2.6
N/A
$ 7,834,210
$20,109,710
$
5,727,710
$12,988,160
($4,541,680)
$17,373,250
N/A
.1
.3
.08
.17
(.06)
.24
151

WEST CHESTER
AREA
SCHOOL
DISTRICT
2004-05 BUDGET
I
Comparison of
Growth
in Millage
I
MILLACE
& CONSUMER PRICE
INDEX (CPI)
CUMULATIVE
INCREASE
CHESTER
COUNTY
CPI INCREASE
-~-
MILLAGE INCREASE
-~-
ENROLLMENT IN~R
+
~PI1N~R
-
.—
r~’
~.
120
110
100
90
80
70
60
50
40
30
20
10
0
—I
158

WEST CHESTER
AREA
SCHOOL
DISTRICT
2004-05 BUDGET
Comparison of Growth in Millage

Back to top


MILLAGE & CONSUMER PRICE INDEX (CPI)
120
110
100
90
80
70
30
20
10
CUMULATIVE
INCREASE
DELAWARE COUNTY
CPI INCREASE
-*-
MILLACE INCREASE
-
—~-ENROLLMENTINCR+CPlINCR
-
~
EEEE
r
)
60
50
40
I
(
A
159

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET

Back to top


Comparison of Growth in Millage
MILLAGE & STATEWIDE AVERAGE WEEKLY WAGE
CUMULATIVE
INCREASE
CHESTER
COUNTY
A
L~V
A
I I I I
120
110
100
SAWW INCREASE
-*-MILLAGE INCREASE
~
f~JD1’U
1
1t1L’kT
flieD
OL
~
AU1U1
Th(’D
9Ø.
80——————
70——————
60—
I
/
/
‘I
/
50
40
30~
20~
10-
—A
160

WEST CHESTER AREA SCHOOL DISTRICT
2004-05 BUDGET

Back to top


Comparison of
Growth
in Millage
MILLAGE & STATEWIDE AVERAGE WEEKLY WAGE
120
110
100
90
80
70
,1
60———
50~—————7~
20
10~
CUMULATIVE
INCREASE
Anr
1~~fiFAQF
DELAWARE
COUNTY
SAWW INCREASE
-
1
IVIILLfUJL
I1~AU1I1~L
-~-
ENROLLMENT IN~R
+
SAWW IN~R
-
I
I—
~_
L
I—
.d
7
7
‘/
40
/
30
A
161

~)
.~
n
~
.
--.-
.—.-——-.--
.... .—~
--..----——-——~
.-~—.
,
I’.)
C)
.-.-bi
CD
r..)
(.~
b~
09
-
-.____
.
~
.
--.---
t’~)
ip~)
-
-4
-
~..
I..,
-
1C~
-.-
..____
C.,
-4
-
----__
..
—-
~
C)
~~_____~
D
CD
-S
~
--..-—____
C)
.~.
-..-—
--—-—.-
CD
I..,
...a
--—
~
iI1~
.~
2003-04 MILLAGE
RATE
-S
-S
I~’3
i..)
I..
,1,
.
I
I.
~..
I
I
I
I
I
I
p..~
09
I
I
I
CD
CD
C.,

WEST
CHESTER
AREA
SCHOOL
DISTRICT
2004-05 BUDGET
I
Comparison of Chester County SchoolDistricts
WEST CHESTER AREA SCHOOL
DISTRICT TO COUNTY AVERAGE
WEST CHESTER AREA
COUNTY
SCHOOL
DISTRICT
AVERAGE
INCRJDECR.
2003-04 BUDGET
STUDENTS
COST/STUDENT
$147,466,991
11,646
$12,662
$68,049,127
5,476
$12,519
(-54)
(-53)
(-1)
MARKET VALUE (MV)
MV/STUDENT
$6,830,557,700
$586,515
$2,441,857,783
$438,194
(-64)
(-25)
2003-04 MILLAGE
REAL
ESTATE TAXES
(ASSESS. AT $183,000)
12.59
$2,304
19.29
$3,529
53
53
UT
@
$60,000
OTHER
$300
0
$
200
17
2003-04 TOTAL TAXES
$2,604
$3,746
44
2004-05 MILLAGE
(ASSES. AT $183,000)
REAL
ESTATE
TAXES
2004-05 TOTAL TAXES
13.55
$2,480
$2,780
20.23
$3,701
$3,918
49
49
41
163

WEST CHESTER AREA SCHOOL DISTRICT
2004-05
BUDGET
EQUALIZED MILL
West Chester Ranked
427th
out of
501
I
Taxpayer Effort in
School Districts in the Level of
the State
Tax
Effort Analysis 2000-2001
Chester County School Districts
4~fl~
o~,
~O~/”d*to~
O~4~Do1~.
164

Back to top