Preliminary Education Fund Outlook (millions of dollars)
a b c d
e f g
Base Homestead Property Tax Rate Average Homestead Property Tax Rate Uniform Non-Residential Property Tax Rate Base Tax Rate on Household Income 1 Average Tax Rate on Household Income Base Education Amount Per Equalized Pupil Property Yield Per Equalized Pupil 2% Income Yield Per Equalized Pupil Total Equalized Pupil Count Statewide Education Grand List Growth Rate Statewide Education Spending Growth Rate
Sources 1 Homestead Education Tax 1a Income Sensitivity Adjustment 1b Homeowner Rebate - EF share only* 2 Non-Homestead Education Tax 3 Sales & Use Tax 4 Purchase & Use Tax 5 General Fund Transfer 5a Transfer from Rainy Day Reserve 5b Property Tax Relief Fund Transfer 6 Lottery Transfer 7 Medicaid Transfer 8 Other Sources (Wind & Solar Property Tax, Other) 9
FY2015
Included in line 1a.
Allocation of Revenue Surplus/(Deficit) 23
Revenue Surplus/(Deficit)
24 25 26
Prior-Year Reversions Transfer to/(from) Stabilization Reserve Transfer to/(from) Unreserved/Unallocated
Stabilization Reserve 27 Prior-Year Stabilization Reserve 28 Current-Year Stabilization Reserve 29 Percent of Prior-Year Net Appropriations 30 Maximum Reserve Target @ 5.0% 31 Minimum Reserve Target @ 3.5%
0.9
(11.4)
(20.2)
(5.9) 1.7 5.1
(16.8) 0.5 4.9
0.0 0.8 (21.0)
30.3 32.0 5.00% 32.0 22.4
32.0 32.5 5.00% 32.5 22.8
32.5 33.3 5.00% 33.3 23.3
Available Funds 32 Prior-Year Unreserved/Unallocated 10.0 16.1 21.0 33 Current-Year Unreserved/Unallocated 16.1 21.0 (0.0) 1. The average income rate is presented for year over year comparisons only. Because of the property tax adjustment "lag," the true average may vary slightly. * GF share of homeowner rebate: ** GF share of renter rebate: DRAFT CONSENSUS ESTIMATE
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