2023 School Spending Report

School Tax and Spending Report 2023 A report by the Utah Taxpayers Association

Methodology The Utah Taxpayers Association compiles data from the Utah State Board of Education's annual reports to compare spending trends between the state's local education agencies (LEAs), comprised of 41 school districts and 114 charter schools.

Sources Utah State Board of Education, Annual Financial Report, 2022 Utah State Board of Education, Superintendent's Annual Report, 2022 Utah State Tax Commission, 2022 Tax Rates

Facts and Figures Public education is one of the largest recipients of taxpayer dollars in Utah.

Funding public education consumed 43% of Utah’s state revenue sources.

27% of all total fund sources in Utah went to public education.

In Utah, 57% of all property taxes paid goes to public education.

Utah’s school districts and charter schools received $9,034,875,979 in revenues in FY 2022 and spent $8,371,078,002.

Schools Counties Cities and Towns Distribution of Property Tax Revenue in 2021

Special Districts 0%

20%

40%

60%

Primary Funding Sources: Local Property Tax $2.4BN

Local Levy Tax Yield 2022

Local school districts have the authority to levy property taxes directly to fund district schools.

Five major different local levies are available:

Board Local Levy Approved by the local school board for M&O and supplemented by the state.

All school districts currently impose this levy.

Voted Local Levy Approved by the local school district electorate for M&O and supplemented by the state.

Capital Local Levy

Debt Service Levy

Approved by the local school board to fund capital projects. Some revenues may be used for M&O. All school districts currently impose this levy.

Levied to fund general obligation bonds. All school districts except for Emery, Garfield, Kane, Park City, San Juan, South Summit, and Wayne currently impose this levy.

Judgement Recovery Levied to fund a property tax judgment against the school district as a result of a successful appeal of over -collection of property tax.

Primary Funding Sources: Statewide Property Tax $805MM

Statewide Levy Revenue 2022

The Legislature requires all school districts to implement the statewide basic levy as part of local property taxes for maintenance and operation (M&O) purposes.

Primary Funding Sources: Income Taxes $7.7BN

$6.7BN

The rate for 2022 is uniform statewide at 0.001661, but state income taxes fill the gap to the degree that the LEA's generated revenue falls short of the WPU. 2018 legislation froze the statewide basic levy for five years.

Although this is set to expire in 2023, it has resulted in property tax increases of more than $406 million throughout the state.

$937MM

Total Income Tax Revenue 2022

Individual Income Tax Per the Utah State Constitution which limits its use, almost 90% of the state's individual income tax revenue is used for education purposes, including public education and higher education.

FY2022 Revenue = $6,771,925,739 Corporate Franchise Tax Similarly, most of the state’s corporate franchise tax is used for education purposes, including public education and higher education.

FY2022 Revenue = $937,045,419

Utah School Spending Report Fiscal Year 2021-2022 A Comparison of Per-Student Spending, Teacher and Staff Compensation, and School Property Taxes Per Student Spending A

B

C

D Instruction

School Districts

1 Alpine 2 Davis 3 Granite 4 Jordan 7 Nebo 6 Washington 5 Canyons 8 Weber 11 Tooele 10 Cache 9 Salt Lake 12 Provo 15 Iron 13 Box Elder 14 Ogden 16 Wasatch 17 Uintah 18 Murray 20 Duchesne 19 Logan 22 Sevier 21 Park City 23 Carbon 25 Morgan 24 South Sanpete 26 Millard 27 San Juan 28 Juab 29 North Sanpete 35 North Summit 30 Emery 31 South Summit 32 Beaver 33 Grand 34 Kane 36 Garfield 37 Rich 38 Wayne 39 Piute 40 Tintic 41 Daggett DISTRICT CHARTER STATE

October 2022 Enrollment

84,666 71,564 59,121 57,829 36,623 36,453 32,933 32,557 23,828 19,731 19,449 13,612 12,421 12,338 10,246 8,793 6,829 5,768 5,224 5,143 4,563 4,350 3,334 3,290 3,189 3,120 2,881 2,705 2,534 2,534 2,085 1,669 1,507 1,435 1,424 1,243 511 438 260 254 177 598,631 78,761 677,392

E

F G H General Fund Student Services

I

Teachers J

K

L Debt

M Capital

N

School Total Total Lunch/ Bond Facility Instruction Spending Instruction Support Media Student General B-fast Expense as Admin O&M Interest Constr.

Expense Services Services Transport Fund % of GF $5,592 6,153 6,210 5,525 4,997 5,436 6,222 6,211 4,899 5,807 7,768 6,336 5,017 6,178 6,055 7,615 5,887 6,800 6,474 6,989 6,113 9,358 6,934 5,257 6,924 7,771 8,567 6,402 6,852 3,819 8,386 7,477 7,112 7,979 7,230 6,253 11,297 8,607 13,765 10,745 15,823 $5,992 $5,398 $5,695

69% 68% 60% 67% 63% 69% 61% 71% 66% 67% 60% 60% 66% 69% 55% 74% 56% 64% 62% 63% 62% 47% 60% 66% 70% 65% 55% 65% 64% 68% 60% 57% 60% 60% 61% 54% 61% 59% 61% 55% 60% 65% 47% 56%

$388 387 879 564 578 468 639 394 404 400 588 757 371 437 864 425 493 614 330 698 424 1,411 458 300 467 374 1,496 694 461 120 587 727 451 856 536 273 291 457 698 932 51 $532 $670 $601

$286 $884 389 987 737 1,145 403 841 513 818 336 775 709 1,332 126 976 490 576 457 714 1,147 1,389 892 1,277 515 731 228 678 1,350 1,357 99 1,118 392 1,436 608 1,208 317 1,033 500 1,172 268 1,233 1,174 2,230 151 1,507 75 1,179 571 753 395 1,209 1,760 1,438 663 984 604 1,413 74 603 663 1,637 443 1,914 575 1,869 862 1,497 574 1,558 916 1,876 715 3,218 538 2,900 336 3,986 678 3,568 1,356 3,847 $489 $1,004 $231 $1,382 $360 $1,193

$565 838 1,142 689 704 635 842 702 785 677 1,316 1,042 681 898 1,003 711 1,455 993 1,603 801 1,350 1,511 1,528 644 836 1,589 1,386 746 944 420 1,880 1,339 1,408 1,238 1,379 1,479 1,387 1,445 2,236 2,433 3,261 $843 $784 $814

$262 $8,049 233 8,986 235 10,351 263 8,285 367 7,990 188 7,839 365 10,118 333 8,741 240 7,395 618 8,725 366 13,034 192 10,512 318 7,653 451 8,949 300 11,101 283 10,313 783 10,455 227 10,584 719 10,474 359 11,095 419 9,817 578 19,834 671 11,545 523 8,004 323 9,873 616 11,954 909 15,577 365 9,864 507 10,781 456 5,639 789 13,941 414 13,065 458 11,881 528 13,293 475 11,759 433 11,474 1,335 18,421 698 14,645 1,506 22,527 1,097 19,454 1,928 26,274 $318 $9,253 $75 $8,581 $197 $8,917

$354 411 433 415 373 382 417 485 401 439 677 431 389 484 857 452 528 563 491 719 595 481 693 515 659 684 790 539 892 256 809 379 661 548 450 454 903 493 1,316 604 765 $445 $417 $431

$352 $217 $8,972 87 356 9,839 53 1,716 12,553 308 584 9,593 295 1,139 9,798 920 103 9,244 382 2,718 13,634 1,616 100 10,943 281 1,832 9,909 0 322 9,487 14 975 14,700 93 2,375 13,410 62 266 8,370 383 1,777 11,593 755 3,260 15,972 1,029 35 11,828 38 80 11,101 194 25 11,366 1,613 114 12,692 478 1,584 13,877 1,133 0 11,545 2,146 168 22,629 79 5,201 17,518 1,240 4 9,763 400 120 11,052 558 345 13,539 5 664 17,036 1,147 2,161 13,712 236 8 11,917 278 49 6,222 208 13,702 28,660 15 1,720 15,179 43 1,866 14,451 1,696 868 16,405 934 7,759 20,903 720 2,970 15,617 216 757 20,297 2 81 15,221 1,015 0 24,857 2,816 6 22,879 695 281 28,015 $404 $944 $11,046 $321 $1,170 $10,489 $363 $1,057 $10,768

O

P

Revenue Q

R

S

T

School Property Taxes (2022) U

School Classroo Admin m Average Student Salary as Teachers Teacher /Teache % of as % of Salary r Ratio Teacher Licensed Salary Staff

Local State Federal

$54,995 62,395 65,119 60,860 39,916 58,192 64,693 59,958 58,861 61,556 71,599 57,806 59,092 62,856 57,611 68,766 50,650 67,862 56,211 63,265 62,914 64,513 55,505 52,568 54,635 57,050 60,500 52,401 53,447 67,133 54,615 56,998 62,883 56,344 61,014 58,532 66,442 53,589 52,198 60,065 55,692 $59,056 $52,863 $59,671

38% 42% 45% 43% 34% 48% 56% 32% 28% 38% 65% 40% 31% 38% 43% 63% 41% 50% 39% 43% 29% 91% 38% 45% 24% 45% 16% 40% 27% 60% 54% 69% 48% 66% 45% 29% 58% 29% 15% 20% 40% 43% 8% 26%

183% 196% 195% 176% 150% 184% 190% 183% 144% 174% 154% 174% 155% 164% 180% 178% N/A 172% 161% 176% 149% 114% 159% 165% 164% 89% 139% 175% 150% 158% 155% 159% 185% 134% 160% 164% 192% 113% 130% 149% 157% 176% 179% 178%

79% 80% 75% 79% 77% 80% 75% 84% 83% 80% 76% 79% 83% 82% 73% 78% 81% 76% 83% 78% 85% 75% 80% 84% 81% 82% 77% 83% 83% 81% 85% 80% 83% 85% 80% 85% 79% 82% 84% 86% 79% 80% 83% 82%

24.4 23.1 20.4 21.5 22.9 22.4 20.5 21.0 30.9 23.1 17.5 18.6 24.4 21.3 18.6 21.8 23.2 19.8 19.2 19.7 20.2 14.6 18.9 20.4 18.6 19.5 16.5 21.6 20.5 17.5 16.0 17.5 18.6 15.8 20.4 19.5 14.8 14.4 11.6 10.5 9.4 21.6 18.1 19.85

50% 46% 41% 47% 56% 39% 34% 54% 63% 53% 23% 45% 56% 51% 38% 30% 45% 38% 49% 39% 53% 5% 47% 50% 64% 41% 52% 49% 56% 30% 36% 26% 41% 22% 46% 61% 32% 59% 70% 75% 50% 45% 86% 66%

12% 12% 14% 10% 11% 13% 11% 13% 9% 10% 12% 15% 13% 11% 19% 7% 13% 12% 12% 18% 18% 4% 14% 7% 13% 14% 32% 11% 17% 11% 10% 5% 11% 12% 9% 9% 10% 12% 15% 5% 10% 12% 6% 9%

V

W

X

Y

Z

AA

AB

Property Tax rate Debt Debt Assessed M&O Tax M&O Tax Tax Rate minus Service Service as Valuation Rate Rate as % (minus basic levy Tax Rate % of Per (Board/Voted of State 0.001661 as % of (GOBond/ State Student Levy) Average statewide State Capital) Average basic levy) Average $441,737 425,498 600,820 497,637 356,435 684,089 822,783 512,223 258,893 371,907 1,619,486 572,288 465,698 463,308 658,886 958,273 582,964 808,481 505,850 667,753 405,538 4,505,013 587,618 459,988 267,308 827,741 300,143 510,878 415,947 1,965,125 1,019,510 1,932,244 987,931 1,686,883 1,281,113 597,206 2,904,632 1,018,297 562,490 400,606 1,857,595 $896,800

0.002159 0.003338 0.002824 0.002076 0.002751 0.001831 0.002942 0.001579 0.003594 0.002409 0.002238 0.002645 0.001707 0.002802 0.002575 0.003777 0.002897 0.002888 0.003200 0.002920 0.002797 0.002182 0.003599 0.002324 0.002784 0.003265 0.003741 0.002638 0.002764 0.002079 0.003834 0.002403 0.002701 0.002973 0.002355 0.004113 0.001739 0.001788 0.002000 0.003292 0.001859 0.002692

80% 124% 105% 77% 102% 68% 109% 59% 133% 89% 83% 98% 63% 104% 96% 140% 108% 107% 119% 108% 104% 81% 134% 86% 103% 121% 139% 98% 103% 77% 142% 89% 100% 110% 87% 153% 65% 66% 74% 122% 69% 100%

0.003022 0.002555 0.002512 0.002290 0.004206 0.002509 0.001795 0.002260 0.003903 0.002721 0.000821 0.002620 0.001615 0.002310 0.003189 0.002754 0.002794 0.001184 0.004249 0.002676 0.002643 0.000270 0.003030 0.005406 0.004765 0.001895 0.002183 0.003307 0.001960 0.000944 0.002645 0.001178 0.001725 0.002580 0.000085 0.000539 0.000631 0.001080 0.001216 0.002382 0.000000 0.002255

134% 113% 111% 102% 187% 111% 80% 100% 173% 121% 36% 116% 72% 102% 141% 122% 124% 53% 188% 119% 117% 12% 134% 240% 211% 84% 97% 147% 87% 42% 117% 52% 77% 114% 4% 24% 28% 48% 54% 106% 0% 100%

0.005243 0.005981 0.005444 0.004507 0.007033 0.004386 0.004982 0.003905 0.007635 0.005180 0.003148 0.005356 0.003374 0.005181 0.005924 0.006585 0.005865 0.004124 0.007505 0.005775 0.005465 0.002483 0.006766 0.007755 0.007567 0.005169 0.005936 0.005967 0.004742 0.003046 0.006568 0.003614 0.004428 0.005624 0.003219 0.004661 0.002378 0.002878 0.003223 0.005674 0.003185 0.005061

104% 118% 108% 89% 139% 87% 98% 77% 151% 102% 62% 106% 67% 102% 117% 130% 116% 81% 148% 114% 108% 49% 134% 153% 150% 102% 117% 118% 94% 60% 130% 71% 88% 111% 64% 92% 47% 57% 64% 112% 63% 100%

School Districts

Alpine Davis Granite Jordan Nebo Washington Canyons Weber Tooele Cache Salt Lake Provo Iron Box Elder Ogden Wasatch Uintah Murray Duchesne Logan Sevier Park City Carbon Morgan S. Sanpete Millard San Juan Juab N. Sanpete N. Summit Emery S. Summit Beaver Grand Kane Garfield Rich Wayne Piute Tintic Daggett

Data from the Utah State Board of Education and the Utah State Tax Commission. All calculations done by the Utah Taxpayers Association.

10% of Basic = capital projects (fund 32) expenditures that are used for general fund purposes are counted in general fund totals where available, but are included in the capital project total.

A: Districts listed in order of highest to lowest enrollment I: Includes salaries and benefits of drivers, mechanics and related personnel, travel and per diem, and costs related to busing students to and from school and school activities C: Includes teacher salaries and benefits, substitutes, aides, teaching supplies, textbooks and materials K: Includes salaries and benefits of food service personnel, food costs, and costs related to food preparation and service E: Includes salaries, benefits of guidance personnel, health, social workers, psychologists & secretarial staffL: To avoid double counting, bond principal payment is excluded F: Includes salaries and benefits of library personnel and clerical help, library books and audiovisual material M: Includes acquisition and construction of buildings and amounts paid to non-payroll vendors to operate, repair, or maintain or rent district property; supplies and equipment for new schools. Exlcudes bond principal payment G: Includes salaries and benefits of district administration, principals, business office and secretarial support V: Assessed property value in the district per student.

H: Includes salaries and benefits of custodial and maintenance services, related materials and supplies

1 2 3 4 7 6 5 8 11 10 9 12 15 13 14 16 17 18 20 19 22 21 23 25 24 26 27 28 29 35 30 31 32 33 34 36 37 38 39 40 41

Public Education Revenues

The following charts show the sources of public education revenue in Utah and where those revenues are allocated according to fund.

Some revenue is restricted to a certain fund, meaning that it can only be used for certain purposes.

Beyond the taxes listed earlier in this report, other sources of education funding include: unclaimed property returned to the state (escheats), school lands trust fund, one-time legislative appropriations, fees, and donations.

Asterisks are addressed on the following page.

Local Fund

State

Federal

Total**

Property†

Other

Operations*

$1,501,487,734

$407,592,666

$4,011,235,217

$672,271,205

$6,592,586,822

Capital¨

$357,777,567

$43,161,179

$34,328,118

$9,468,963

$444,735,827

Debt Service

$470,111,660

$31,540,112

$0

$1,085,290

$502,737,362

Nutrition

$0

$6,853,973

$47,713,349

$311,942,662

$366,509,984

Non K-12

$6,539,486

$3,150,749

$13,985,144

$2,143,852

$25,819,231

$2,335,916,447

$492,298,679

$4,107,261,828

$996,911,972

$7,932,389,226

Total

Revenue Distributions and Revenue Per Student

Local Fund

State

Federal

Total**

Property†

Other

Operations*

23%

6%

61%

10%

100%

Capital¨

80%

10%

8%

2%

100%

Debt Service

94%

6%

0%

0%

100%

Nutrition

0%

2%

13%

85%

100%

Non K-12

25%

12%

54%

8%

100%

Total

29%

6%

52%

13%

100%

** This revenue total does not match the expenditure total from the facts and figures page because there is an additional revenue category for districts and charter schools, “other financing sources and uses.” Additionally, revenues overall do not match expenditures because expenditures for facility construction are incurred immediately, whereas property taxes to retire construction bonds are received over several years. School districts may use revenues to increase reserves or may use existing reserves to increase expenditures.

*Includes the general fund and student activities fund ¨Includes the capital outlay fund and building reserves fund †Includes statewide basic levy and all local levies

Local Fund

State

Federal

Total**

Property†

Other

Operations*

$2,217

$602

$5,922

$992

$9,732

Capital¨

$528

$64

$51

$14

$657

Debt Service

$694

$47

-

$2

$742

Nutrition

-

$10

$70

$461

$541

Non K-12

$10

$5

$21

$3

$38

$3,448

$727

$6,063

$1,472

$11,710

Total