1. Brunswick City Schools Board of Education December, 2012

2. Types of tax issues 1. Regular operating levy 2. Emergency levy 3. Millage incremental levy 4. Dollar incremental levy 5. Replacement levy 6. Combination (dual purpose) 7. School district income tax 8. City/school income tax

3. Regular Operating Levy Millage rate is stated Millage rate is stated Voted for 1-10 years or... continuing Voted for 1-10 years or... continuing

4. Emergency Levy Dollar amount is stated Dollar amount is stated Ballot shows millage rate Ballot shows millage rate Mills are adjusted to the amount of the levy Mills are adjusted to the amount of the levy School income remains same School income remains same for life of levy for life of levy Voted for 1-10years Voted for 1-10years

5. Millage Incremental Levy Voted for continuing period of time or 1-10 years Voted for continuing period of time or 1-10 years Voters can approve up to 5 different rates over life of levy Voters can approve up to 5 different rates over life of levy Example: 5 mills, additional 2 mills in years 2-3 and an additional mill in years 4-5.

6. Voted in dollar amounts or % increases Up to 5 different amounts or %s Voted for 1-10 years Example: Tax voted to produce 1 million in year one and an additional 200,000 increment each year in years 2-5. Dollar Incremental Levy

7. Replacement Levy can replace all or part of expiring levy can replace all or part of expiring levy must be for same purpose must be for same purpose (operating, perm. improv.) (operating, perm. improv.) can raise more dollars even though millage remains same can raise more dollars even though millage remains same requires 2/3 vote of board requires 2/3 vote of board

8. Combination Levy voters accept/reject package voters accept/reject package allowable combinations: allowable combinations: operating/perm.improvement operating/perm.improvementor bond issue/property tax or bond issue/income tax bond issue/income tax

9. School District Income Tax can be approved for specified can be approved for specified years or continuing years or continuing can only be place on ballot 2 can only be place on ballot 2times/yr. issues for 5+ yr. may be issues for 5+ yr. may be repealed repealed paid by residents, estates and unincorporated businesses paid by residents, estates and unincorporated businesses

10. Combined City/School Income Tax negotiated agreement negotiated agreement each municipality must pass each municipality must pass the issue the issue at least 25% of proceeds at least 25% of proceeds must go to schools must go to schools