|
Following
is a projection of future Brandywine tax rates provided to the
school board on Jan. 17:
|
Description |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
|
Countywide education tax |
46.8 |
46.8 |
46.8 |
46.8 |
46.8 |
46.8 |
|
Current expense -- Brandywine |
32.6 |
48.8 |
48.2 |
48.9 |
50.2 |
51.4 |
|
Total current expense |
79.4 |
95.6 |
95.0 |
95.7 |
97.0 |
98.2 |
|
Debt service |
5.13 |
9.99 |
13.18 |
15.85 |
17.97 |
17.97 |
|
Tuition tax |
9.5 |
9.5 |
9.5 |
9.5 |
9.5 |
9.5 |
|
Minor cap |
1.3 |
1.3 |
1.3 |
1.3 |
1.3 |
1.3 |
|
Technology |
1.7 |
1.7 |
1.7 |
1.7 |
1.7 |
1.7 |
|
|
|
Total tax |
97.03 |
118.09 |
120.68 |
124.05 |
127.47 |
128.67 |
|
All figures are
cents for each $100 of assessed value. Years are fiscal
years.
SOURCE: Brandywne School District |
Following
is a comparison of current tax rates of the five New Castle
County school districts.
| |
Brandywine |
Appoquinimink |
Christina |
Colonial |
Red Clay |
|
Countywide tax |
46.8 |
46.8 |
46.8 |
46.8 |
46.8 |
|
Current expense |
32.6 |
56.0 |
24.2 |
25.78 |
24.93 |
|
Total current expense |
79.4 |
102.8 |
71.0 |
72.58 |
71.73 |
|
Current expense - residential* |
n/a |
n/a |
n/a |
19.2 |
22.7 |
|
Total current expense - residential* |
n/a |
n/a |
n/a |
66.0 |
69.9 |
|
Debt service |
5.13 |
24.3 |
7.5 |
4.0 |
1.4 |
|
Tuition tax |
9.5 |
13.0 |
15.0 |
16.8 |
17.4 |
|
Matching tax |
4.0 |
1.0 |
2.8 |
3.1 |
2.4 |
|
|
|
|
|
|
|
|
Total tax |
97.03 |
141.1 |
96.3 |
96.48 |
92.93 |
|
Total tax - residential* |
n/a |
n/a |
n/a |
89.9 |
90.7 |
|
All figures are
cents for each $100 of assessed value.
* After state-financed residential rate reduction
SOURCE: Delaware Department of Education |
. Because
each of Delaware's three counties assess property on a different
basis and property values vary, tax rates are not fully
comparable, according to Jerry Gallagher, director of finance
for Delaware Department of Education. In addition, some
districts in Kent and Sussex Counties also levy a capitation tax
-- a so-called head tax. A more valid comparison, he said, is
found by relating dividing total assessed value by total market
value and then applying the rate to an indexed number. DelDOE
uses a theoretical $100,000 market value. The resultant figures
are proportional with any market value. Following is the amount
of school tax paid this year on a $100,000 house in each of the
state's 16 conventional public school districts. Taxes on a
non-residential property, such as stores and office buildings,
with the same value are higher in those districts which do not
allow the state-financed residential rate reduction.
|
New Castle County |
Kent County |
Sussex County |
|
District |
Tax |
District |
Tax |
District |
Tax |
|
Brandywine |
$438.20 |
Caesar Rodney |
$388.40 |
Cape Henlopen |
$259.50 |
|
Appoquinimink |
395.10 |
Capital |
417.30 |
Delmar |
456.70 |
|
Christina |
442.90 |
Lake Forest |
419.50 |
Indian River |
280.40 |
|
Colonial |
440.20 |
Milford |
371.20 |
Laurel |
346.70 |
|
Red Clay |
433.90 |
Smryna |
454.50 |
Seaford |
362.80 |
|
|
|
|
|
Woodbridge |
344.20 |
|
SOURCE: Delaware
Department of Education |
|
