Asked & Answered Mike Mertens, AAEA Assistant Executive Director
The question was regarding a millage rollback when a district's boundaries extend across one or more county lines, and some counties rollback and others do not. How does this scenario play out? Does the district have a different millage rate in different counties? The issue gets even more complicated if a district's boundaries extend across multiple county lines. Some guidance is provided in Arkansas Code 26-26-408 - Implementation of Millage Rollback in Fringe School Districts. “Fringe school districts” is the term used for those school districts whose boundaries extend across one or more county lines. In general, when there is a countywide reappraisal of property for ad valorem tax purposes, and a rollback occurs, the millage rollback for fringe school districts will be implemented as follows: That part of the school district in a county reappraised first will be rolled back in accordance with procedures prescribed in law and taxes will be levied at that millage rate until such time as a similar reappraisal is completed in the other counties in which the school district lies. At this point, the rolled back millage for the first part of the school district that has been reappraised and the millages for each succeeding part of the school district that has been reappraised shall be averaged, weighted by the percentage of the total assessment of the school district that each part consists of in order to create a weighted average millage, and thereafter the weighted average millage for the school district will be the millage rate levied in the whole school district. Sounds complicated right? Districts faced with this issue should consult with their financial advisor for advice on how to proceed in their particular situation.
If you have questions for Mike, email him at m.mertens@theaaea.org.
Awards Stephen Bitely Receives ASPMA Blue Ribbon Award Stephen Bitely was presented the Blue Ribbon Award at the ASPMA annual conference at the Hot Springs Convention Center on October 3. This annual award is given to Arkansas School Plant Management Association members who have demonstrated quality leadership and have contributed their talents, efforts, and abilities for the betterment of Arkansas school facilities. Stephen, regional Vice-President of Inspections for VSC Fire and Security, has served as an exhibitor representative on the ASPMA board of directors for a number of years. He serves as a valued advisor to the board and has been instrumental in assisting the association in enhancing member and vendor benefits in recent years. Congratulations to Stephen on a recognition well deserved! 6
