001I didn't notice that. >> Good evening everyone and welcome to the KAG Heights Board of Education meeting on October 15th, 2025. Uh will the treasurer please call the role? >> Mr. Dob >> here, >> Mrs. Zer >> here. M >> here. >> Mr. Dea >> here. >> Mr. >> Here, five present, none absent. >> On behalf of the board, I would like to welcome all students, staff, parents, and interested community members to tonight's board of education meeting. The board values and encourages public comment on education issues. Anyone having an interest in the actions of the board may participate during the public comments portion of the meeting and if so, please identify yourself on the sign-in sheet. A copy of the board meeting agenda is available on the website and we do ask that you silence
002your cell phones during the meeting. Please rise for the pledge. I aliance to the flag of the United States of America and to the republic for it stands. One nation under God, indivisible, with liberty and justice for all. [laughter] >> Yeah. When you move the flag, you got to let us know. We've been looking over here for 12 years, right? So, [laughter] >> yeah. At least it was on that side of the room. It could have been worse. >> Goodness. >> Okay. Um, item two. Uh, may I have a motion for approval of the agenda, please? >> Second. >> Moved by Miss Pal, second by Mr. Dobins. There any discussion? >> We have added one item uh that we request for consideration. That's item 11 A. That would be to approve payment for a caterer
003for our senior serving seniors event that is next Wednesday. Uh we wanted to get that done now um because our next meeting is not until November 5th. So that was added today uh if everybody's okay with it. >> Okay. Any other item addition changes? Hearing none. Treasurer, please call the role. >> Miss Krauss. >> Hi. >> Mr. Dobins. >> Hi. >> Mrs. Hi. >> Mr. Dea. >> Hi. >> Mr. Jack. >> I. Motion passes 5. This point we'll move into section three recognition and I'll turn the meeting over to Mr. Young. >> All right. great time of month where we get to recognize some of our outstanding students. Uh you I'll say ahead of time students, you were selected amongst your peers as the best of the best uh for this particular month. We want
004to thank you for your leadership uh and the excellence you bring every day. You know, without you uh we don't have a purpose and and we truly appreciate all that you do to make our school better. So, we're going to start with the high school uh with uh Mr. Dree. He's going to do both middle school and high school. uh starting with high school and then we'll have Mr. Melvin come up for the fourth grade students of the month afterwards. >> Thank you, Mr. Young. Our first uh student of the month from the senior class, Maurice McCclardy, couldn't join us this evening. He did have a work obligation, but I am going to still read what his nominating teacher wrote. Maurice works very hard in his algebra 2 class. He consistently seeks out extra help
005when he is struggling on a concept. Maurice stays positive when things get difficult and always has a plan for success. His willingness to share his thinking has helped elevate the problem solving abilities of the entire class. Our class benefits from Maurice's positive attitude. Congratulations, Maurice. [applause] From the 11th grade, our student of the month, Giana Falner. Please come forward. [applause] She's here tonight with her mom, Ivonne, and her grandparents, Marcela and Angelo. She lives in Shaker Heights and she is the youngest of three. She has attended Kaaga Heights since she was in fifth grade and her favorite subject is math. Gianna is a member of the swimming and track teams and plays in the school orchestra. She told me she likes to bake outside of school. Her favorite part about being at Kaga Heights are
006her friends. And when she grows up, she wants to become an architect. Here is what her nominating teacher wrote. Gianna is a leader in our fourth period algebra class. She comes to class prepared every day and is willing to respond to more challenging questions during class. During class discussions, she stays focused and engaged with challenging problems, showing perseverance on difficult tasks. She asks questions that deepen her understanding rather than just seek the correct answer. And Gianna performs well on assessments and gets a great and sets a great example for her peers. Congratulations, Giana. Our 10th grade student of the month, >> Drayden Whitow, please step forward. [applause] >> Drayden, who goes by DJ, he's here tonight with his mom, Mickey. He has an older sibling and his family. He and his family live in Maple
007Heights. He has been attending Kaiga Heights since the start of his ninth grade uh school year. DJ's favorite subject in school is history and he is a member of the basketball team and one of our 10th grade students selected to participate in the first ring student leadership program. He plans to to go out for track this spring and high jump. Outside of school, he enjoys playing basketball, lifting weights, and spending time with his family. His favorite part of being a being a student here at Kaaga Heights is the community. It's so close. He said it feels like he's part of something. When he's done with school, he wants to have either a career in the NBA or become a real estate agent. Here is what his nominating teacher wrote. Drayton is a hard-working and very
008personable guy. I give him a lot of respect for wanting to step up and take honors English this year. He has a sincere ambition to get better at writing and his willing and he's willingly doing the work to make that happen. His engagement with the material and his insightful contributions elevates our classroom discussions. He is self-motivated and driven to be successful. I look forward to what you will accomplish by the end of the year. Congratulations, DJ. [applause] The ninth grade student of the month, Vanessa El Hash. [applause] Vanessa is joined here tonight with her parents, Meera and Wuji. She lives in Brooklyn Heights and she and she has attended Kaiga Heights since kindergarten. Her favorite subject is math. Vanessa is on the school's mock trial team in the marching band and is a class officer
009of the freshman class. She plans on becoming an endocrinologist specializing in diabetes. Here is what her nominating teacher wrote. Vanessa is doing a fantastic job in algebra 1. She has prepared every day and has performed at a high level on all assessments. Vanessa shows a lot of maturity for a freshman. She communicates well, asks questions when she needs to, and holds herself to a high standard. Vanessa is an asset to our sixth period algebra 1 class. Her positive attitude and willingness to help others sets an example for everyone around her. Congratulations, Vanessa. [applause] Congratulations. [applause] Our eighth grade student of the month, Maddie Melnik, please come forward. [applause] I [snorts] wasn't certain if Maddie could make it here this evening, but she was hopeful that she could. Um, so I'm going to skip right to
010what her nominating teacher had written in her nomination. We are proud to honor Mattie Melnik as our student of the month for demonstrating self-respect. Maddie consistently carries herself with confidence and integrity, making choices that reflect her values and goals. She sets a positive example for others by treating herself with kindness, taking responsibility for her actions, and showing pride in her work. Mattiey's ability to stay true to herself while encouraging others to do the same makes her a role model in our school community. Congratulations, Maddie. [applause] The seventh grade student of the month, Colin Chamberlain. Please come forward. [applause] Colin is here with his parents, Sean and Aaron. He is the youngest of three. He has been attending Ka Heights and both are alumni. Owen's favorite subject. He is a member of the school's football team
011and basketball. Outside of school, he enjoys playing with friends outside. His most memorable moment so far at night was his fifth grade. When he is done, he plans to continue plans to work as a nomination. is being recognized for his outstanding self control and dedication both in and out of the classroom. As a student enrolled in advanced classes, he consistently puts forth his best effort and demonstrates a strong work ethos helps him succeed academically. Beyond the class, he is also a valued member of the middle school. discipline where he is disciplined and his team shines his commitment to excellence. Excellence in all areas. [clears throat] Congratulations. [applause] And from the sixth grade, our student of the month for October, Arlo. His [applause] parents are Dana and they live in >> his favorite >> and class
012is chill outside of school. Arlo likes to likes biking with his dad playing video games and going out to dinner. >> His favorite favorite place the last page. [sighs] uh he wants to work in the field of engineering or work in a science related field when he grows up. And something interesting that I learned about Arlo today is that he attended a sailing camp last summer or last year and learned how to sail solo. Impressive. Here is what his nominating teacher wrote, teachers wrote. The sixth grade team of teachers are pleased to to nominate Arling Darling Arlo Darling as our student of the month, highlighting his remarkable strengths in character. Arlo consistently takes the initiative to excel academically, demonstrating a strong commitment to his own education and continuing to reach new heights. As a proud
013member of Kaiga Heights, he shows great awareness and support for his peers, actively seeking ways to assist them in their individual growth. His thoughtfulness and kindness extend to everyone around him, creating a positive and inclusive atmosphere. In addition to these qualities, Arlo is creative and possesses a great sense of humor. He knows how to be present in various situations, bringing both inspiration and rigor to his interactions. We are excited to continue watching his growth throughout the sixth grade and beyond as he undoubted undoubtedly has a bright academic future ahead. Congratulations, Arlo. [applause] And next, I'll ask Mr. Melvin to come up to present our >> Uh, first up we have fourth grader Lily Russell. [applause] Lily resides in Brooklyn with her mom and dad, her mom's friend and little sister, three years old. She has
014three cats, Winston, Freddy, and Rambo, and one dog, Maple. Her favorite subject is math because it is fun to learn new things. One of the things that Lily can't live without are her mom and dad. She doesn't know how [laughter] >> good >> outside school with her friends. When Lily grows up, she would like to be a teacher so she can help kids learn in 2026 and 2027. And I'm going to turn it over to our high school. >> Thank you, Mr. Suchi and uh one of the items that's going to be on tonight's uh agenda is our student activity and purpose statements. We have over a dozen students activity groups which are student managed groups and student managed funds and and I have asked members of our senior class and our junior class to
015come tonight and kind of give a little bit of overview or description of what it entails to run a studentled group. Um, and some of the things that they are tasked with in order to keep or maintain a student group, they've got to fund themselves. And so, one of my roles as the administrator is uh helping them coordinate their fundraising efforts so they don't overlap and so that we're not uh running one group against another group at any given time. And so, uh, Mr. Muio has put on the display and I just can't read that far. Mr. Mio, what class does it say at the top of that? >> This is the class of 2026. So, this is the the students activity purpose statement for uh the senior class. The gentlemen who I'm going to
016introduce next are representatives from the uh junior class. Okay? And so, uh I want to have them kind of highlight some of the things that they put in, what it is that they are using as fundraisers, and where does that money go towards because at the end of the day, they are either trying to create a positive ledger or a netneutral ledger. that is, you know, if I'm in an art club, I want to have the experience where the people who are in the art club this year benefit from this the fundraising that we do right now. So, I'm going to introduce Adam Gerb and Joey Ne who are the president. Adam is the president of the class of 2027 and Joey is the vice president of the class of 2027 to talk a little
017bit more about this. >> Thank you, Mr. Detroit. Good evening, everyone. My name is Joey De and I'm the vice president. So as elected by my classmates, I'm entrusted to give them a good high school experience which would include prom, some other associated events. So yeah and after prom. So we have to fund raise. We have to fund ourselves and we do that through various different fundraisers. The whole point is that we can have a positive experience for my fellow classmates. I'm going to introduce my president Adam Bur to explain different ways in which to fund raise and some examples of fundraising outside of just for class officer. >> Thank you. Good evening everybody. As you all know, I'm Adam Greed, president of the class of 2027. So elaborating [clears throat] on uh what my
018vice president was talking about, uh our goal is to of course provide the the the best memory for prom that our uh class can have. Uh so we have a smaller class, so we can afford to spend a little more on our prom. Uh so from the previous year, we had $3,000 uh coming on to this year. uh which meant that we had to strategically improvise uh to uh collect more money. Uh so which led to us establishing five different fundraisers. And the key with all these fundraisers, we have to get creative. Uh as you can see, we have the plant sale fundraiser, candy bar sales, uh t-shirt sale, um and then a calendar fundraiser. Now, we already went through one of these fundraisers already and it was very successful. So, we uh we profited
019more than $500 uh at the corn roast. Uh some of you may have been there, I'm not sure, but it was a very fun experience. And then [clears throat] it's not just for uh you know, I don't just fundra for uh the junior class, but there are other groups in the school uh other uh clubs where we also fundra for different goals. So like recycling club, we are fundraising to uh have uh implement uh better sustenance for the environment and how we can integrate that into our school. Uh and then for model UN uh and then um uh yeah for model UN we actually partner with I open. So we fund raise money uh and then that money goes to children in Africa for their education. And these are only a few examples of uh
020fundraising all across the school. Uh and at the end of the day, the goal of fundraising is to unify and help uh student community bond. Uh thank you everybody. >> Yeah, I do want to thank these guys for coming in this evening. Uh you know, I gave them kind of short notes at the front of the week to say, "Hey, put something together." And I also promised them they'll meet other people here to speak with them. So, they did a great job and I thank them for coming in. Uh, you know, prom is one of the biggest undertakings for the for the class officers. Uh, you know, last year I think prom at Brown Stadium cost somewhere in the realm of like 15 or $16,000, right? I mean, so these guys are trying to generate
021money to have that experience for their classmates. And so, they've devised and they help orchestrate and plan fundraising events such as the ones here so that they can net a profit and then choose a destination. The class of 2026 is planning to attend the botanical gardens for their prom this year. Um, and so these guys have yet to determine, but how much money they can raise will determine what they're capable of having. >> You you mentioned the corn roast. What did you actually did you sell something? Yeah, tell me about that. So at the cornrows there are different uh booths that are set up every year and uh as a club or organization you can volunteer to fill in one of those booths. Uh whatever you sell is then distributed uh to your group for
022fundraising and in the city and it's very profitable and a good experience for everybody. >> So you shared in what you sold? >> Yes. >> Okay. And you had volunte volunteers to do this. >> Volunteers from our class. Yes. >> From the class to do it. Good idea. Okay. >> Thank you members of the board. Thank you guys for coming to present. [applause] >> Okay. Moving on to section six. There are no comments uh on this sheet from the public. So, we'll move on to section seven, treasures business. Turn that over to Mr. Luchi. >> Thank you, Mr. President. I have uh I'm asking for items 7 A, 8 A, and 8B for approval, signing consent. >> Okay. Entertain a motion for those items, please. >> So moved. Second. >> Moved. Meter got that. Okay.
023And Miss Deca is the second there. Um, would you have some review? Yep. Uh so 8A uh we had a fantastic presentation done by two students tonight. So these are um the activity purpose statements that Mr. Dietree was talking about that the students uh fill out themselves. They work on this themselves uh along with the uh adviserss. So we can see the adviserss here with the class of 2026 uh Helen McFersonson and Shelby Castle. And then we have the students, the president, secretary, vice president, and treasur. And we have the class of 2027, which uh they had discussed tonight. Uh we don't have all of them tonight, but we have about >> three Yeah. three that are missing. >> Yeah. So we have these for approval, and these all roll in our 200 fund that
024we have. They each have their own special cost center. It's a fourdigit number that uh keeps track of their uh account. Um the next item I have is 8B and this would be so back in April of 2025 at our board board of education meeting on the 23rd. We approved an agreement with BSN sports to participate in their sports incentive program for five years. And a perk of that program is called the impact facility media package uh which states that they will provide uh one year in the agreement the amount of $12,000 of product uh to us. So with that perk we had purchased uh four five items. So we purchased one scores table at a value of $8,999. Uh, we received three rugs. Uh, we didn't purchase this. We got this all for free.
025So, that scores table was free with a value of $8,999. We had three rugs, 4x6, uh, for a value each of 335. So, that comes to $1,5 value. Uh, one decals, one larger, one medium, $95 and $75. So, in all, um, you know, with the tax that the business had to to pay for it, um, that's what we received. So our pictures we have uploaded as well. So this is a picture of what the scores table is going to look like. Yeah. >> From Mr. Garish. We also have picture two which is one of the decals that we have. Three be another decal. Four is going to be rocks. Those are the items as for approval. >> All right. Any questions for the treasurer? Treasure, please. >> Mrs. >> Hi. >> Mrs. Deck. >> Hi.
026>> Mr. Dbins. >> Hi. >> Miss Krauss. >> Hi. >> Mr. Suk. >> Hi. Motion passes 5-0. Uh, section 10, treasure comments and discussion. Uh just for tonight, uh first uh we probably want to put on our calendar the records commission meeting. Uh since we're in the month of October, so maybe sometime in the month of November or December, uh we can look to schedule that and that's just uh you know meeting that we're going to review any u you know records items that would have to be taken care of. So I'll reach out to Mr. Saki, Mr. you know, we can work on date that works. >> Okay. >> Uh we do have in our policy that talks about we would have one of these record commission meetings every year. So we're fulfilling that
027item in policy. Um the second item that we have tonight for discussion is suburban health consortium. So we had ended the fiscal year. Fiscal year starts 101. So 101 of 24 to 9:30 at 25. Um, we started the fiscal year with 4.6 million. We brought in 98.4 million of revenue. Uh, we spent 98 three almost $98.4 million in expenditures, which means our ending balance for the year um is almost where we started. So 4.7. Uh we had a small $52,000 surplus for the year. Um we do remain outside of compliance in regard to OC section 9.833 which is a calculation that's completed by the actuary for suburbia health consortium and they say how much we have to have as far as an ending balance goes and they have that listed as 11,695,000. So our ending
028balance is 4.7. we have to get to that point just to meet the bare minimum of OC section 9.833 which is the actuarial um assessment for what we should do. So we had a heavy balance or heavy uh premium increase you know last year and we just you know treaded water with it. So, we're looking at, you know, a handful of years at high premium increases just to get to where um, you know, the actuary is talking to me. Any questions? Um, you know, I did want to point out one thing in the financial reports. So, this is from Todd Huster. He's the retired treasurer from Orange Schools. He's still carrying on as the fiscal agent. Um he was actually hired through the ESC of Northeast Ohio via Brexville schools. So he's still doing this
029for a couple years. Um and then he just put and I highlighted here. SHC ended the year virtually where we started. While it was our intent to build reserves, SHC is only 52,512 ahead of where we were last year. SHC is still well below the terminal reserve level recommended pursuant to revised code section 9.833. Cash flow management remains tricky especially in the months when weekly premium payments have to be made five times. So he actually holds back invoices to receive cash from the schools paying the premium before he can make those payments to our insurance company. Um I am told that a number of health consortia around the state nation are in a similar position. SHC has transitioned to Smith RX as the new uh prescription drug provider from uh Express Scripts. So that's going
030to begin January 1st and we look forward uh to the year ahead. Hopefully the projected savings from Smith RX that move and promise service level will be positive for the consortium and its members. While break even fiscal year numbers aren't the worst case scenario, it's not what we had thought would happen in light of the rate increase that went into effect a year ago. So the consortium uh you know was thinking we would be ahead by 1.5 million. So we'd be you know 4.5 let's say for example we're at 4.6 six, but 1.5 million on top of that would be about 6 million, but we did. So, and the financials are here for the year if anybody is interested. Did want to point out the investment earnings of the consortium. Uh, consortium only made for
031their fiscal year $97,828. Remember, we pulled in over a million dollars. So just say any questions before we move on to um I just wanted to include here in board docs if anybody's interested that the property tax working group recommendation report was issued uh back in September. The report's right here. I did want to point out just in my uh opinion the most crucial recommendation is number two on page eight which limit uh the carryover balance for all taxing districts to 100%. So any carryover balance over 100% would need to be justified in writing to the satisfaction of the county budget commission. So remember we had issu we had a a huge um you know uh couple months there with the cash carry over bbalance that we dealt with. So we were looking at initially
03225% then 30 then 50 negotiated settle on 40. Uh we wrote uh resolutions as a board you know group those to say that uh you know that's not nearly enough. Um you know Mr. O and myself drove down to Columbus to testify. Uh we invited Senator Serino here a couple weeks ago. Um so we've been really trying to tackle that cash carryover. And you know, it's it's really nice to see that the property tax working group uh that was uh put [snorts] in place by Governor DeWine uh came out with a re the recommendation that we see here of 100% cash. Then our last item to talk about tonight is the KY County Budget Commission property tax issue. This will take a bit of time. Uh because it turned out to be very complicated. Yes.
033Very important. It's very important. Uh Matt, did you want to lead us off on that? So I'll just set the stage for it, I guess. So uh about two weeks ago when Mr. Nuccio two and a half weeks ago when he was completing the forecast as he does every year. He was reconciling um reconciling the numbers comparing what the county had given him versus what he has been keeping as as records. And he's rarely been off by more than I I would estimate 5% or less in his calculations. and he called me up to the office and said, "There's something is not right here. I want you to look at this." And um we noticed that our collections were off by about $2.3 million. Um based on what Mr. Muio's records indicated we should be
034getting, just going back to tax year 23 and stacking a brand new levy on top of that. told us that if nothing had changed, we should have been somewhere around $17 million, but the number was coming in at around $15 million. And so, uh, he contacted two, we contacted two legal counsels, Dennis Breton and, uh, Sean McIntyre, right? Yeah. And so David Seed has been kind of the point person on this, but we did have um and it's been innocent Britain representative Gary Stradanski as well. We met virtually with the budget commission yesterday and >> Yeah, yesterday was Tuesday. Okay. Yet yesterday, uh, they indicated to us that they have narrowed down an issue with class two appraisals in Valley View. And that was about as far as they would commit to because from there,
035um, Mr. Muccio set a bear trap for them and it got them chasing potato a little bit. Um, and he's able to almost reconcile down to the penny exactly where they're off and why they're off. Um, we don't know where the error exactly occurred in the chain, but he's going to explain all that and we have another meeting next week on Thursday because, you know, it's you could say in the meeting all I all I could contribute was the question, how do we get our money? uh that was all I could contribute because you had people talking in code uh which Matt has very well articulated in these documents but it's a very serious very serious issue because if if we are short $2 million no error of our own uh then we're going to
036have to take legal action and again there's no guarantees there that has long-term ramifications So Matt's going to go through and talk about this and we'll have a lot a week from tomorrow. We'll have a little bit more information because they need an opportunity on their end to figure out exactly what went wrong, how it went wrong, why it went wrong, and how we're going to reconcile it. And this does affect it also affects uh the village of Valley View because they do have a parks and recreation levy that um we saw in tax year 23 collected was it 23 collected $1.9 million for tax year 24 is it 24 and 25 23 and 24 and 24 only selected a million dollars So that's because their class 2 is affected by this as well. And
037we notified the mayor's office yesterday of this and I think we're we may have a conversation in the near future with that office so we can explain that. So it's it's only a value issue and it's only affecting class two >> and class two is commercial. >> Yeah. So Matt's going to go through and explain all of that as well as he can. Um it's a really really important thing to understand and to be able to reconcile. >> Uh thank you Mr. Young. So u jumping into this um you know we did have that meeting and when they told us that there was a overstatement of 90 million valuation. I think all of our eyes popped wide open. 90 million and that's probably after a 35% assessed valuation calculation. So, it's a huge figure. 35%
038of that gives you 90 million is what they're saying that it was overstated by. So, we'll get to that point. Um, so everybody has uh in front of them my sheets and these are my sheets that I create um my rates and amounts calculations and there are three of them. So, let's look at the first one that we have here and this is our baseline. Um, so this is what I did when we board approved our alternate tax budget back in January. And all the figures I pulled from are from Kyoga County. So let's take a look at the valuations that we have here. So if we're looking at that sheet pull up here. So right here we're going to look at these valuations and we can see that class one which is residential and
039agriculture is 145 million. You can see commercial industrial mineral is 336 million and on the sheet we can see that public utility personal property is 93 million for a total of 576,202490. Now, if I go to the website, which I just pulled up for Kyoga County, there's our school. That's what they have listed for the 2024 assessed value. 576202490, 93 million for public utility personal property, uh, 336 for commercial, and 145 for residential. So, that's my starting point. And then also we can see the effective rates. So we have effective rates top and I'll go back to the sheet and those effective rates are right here and we have them for class one and for class two and it's interesting because we have two of these effective rate sheets. So this is what's called the
040DTE. So it stands for the division of tax equalization DTE department of taxation and stable housing and this is their 515 report and we can see it was generated December 27th 2024 and we can see that the rate here for other which is commercial class 2 is 27.668956 and That's what I have on my sheet here at 27.668956 that we can see down there. Um, what's interesting is I just noticed this the other day, but there are two DTE 515s and the second one is dated May 9th, 2025, which is right here. And I uploaded these to um ordocs too. So if anybody's curious, we can pull these down. But here is the second DTE 515 also for tax year 2024 dated May 9th, 2025. And if you come down here to our school district,
041we can see that that amount is 27 682528. are slightly different than what we just saw before. So that's a question I had from the budget commission. Why are there two DTE 515s with different rates just for our class 2 slightly off? So going back to our baseline report which I did back in January of 2025 using again the DT515 from that December and we had the values that were sent to us from Kyogre County at the time. So my formulas are right and I plug that in and it says we should generate 17.5 million. Uh and if we look at prior year that figure is 13 million excuse me 13 I'll round 13.5 for the sake of this um and the real difference between the two years would be the 3.5 million for our
042new levy also if valuation went up we collect a little more for inside millage and let's round that to 500,000 so that's our 4 million added from 13.4 4 13.5 from prior years 4 million on top is 17.5 and that's what I had here 17.5. So that was the baseline. This is where everything gets complicated with with accounting. So let's flip it to the next page um on our staple packet. So right here um is my sheet inputting figures from Kyogre County and pull up there. So it's going to be this. So this is the report that was completed by Kyogre County and everybody has a copy of these as well. So it's going to be in one of the other staple packets and there's an email from the budget commission saying that this is
043them creating that packet that spreadsheet right here for us which is on the screen that we can see. So this one matches to the dollar to my rates and amounts calculation. second one that we're looking at. So the total that I have there now updated isn't 17.5 from our baseline rates and amounts calculation that we were looking at. Right? So it wasn't the 17.5 from this sheet, but rather now it's saying 17,357,601 on the purple numbers that we have here. And that's because um we can see everything boxed in orange and I have it highlighted below also in orange. So those are adjusted tax year 2024 effective rates to the May 9 2025 DTE 515. So that's what the county is using that May 9 2025 DT second DTE. It slightly adjusts our effective rate
044for class 2. And I also updated our public utility personal property value. So it goes down from 73 or excuse me from 93 million to 90 million. And that's according to the county when I'm working with the state. So when I plug in those two changes to the inputs, it gives me those purple output numbers for the amount the total gross amount of all of our levies at 100% collection, which does match to what Kyoka County created themselves. And this is what I asked them to to create for us. And we can see that that amount down there in the bottom right is 17 million. I input that bottom right figure just the total of everything. 17,357601, which is every green amount. So this green amount right here which does match if you were to
045look to what I have calculated for our one mil of PI 446,788. Uh this is the total of all of our outside and then we have our inside millage 2,348470 which is right here. So this sheet matches the two of them together. Uh but keep in mind that we haven't even tackled the biggest issue yet with Kyogre County. That's going to be with us flipping to the third and final sheet. Now look, there's a drastic difference in those purple numbers between the second and the third on our rates and amount sheet. So it went from 17.3 million to 14.7 million. I'm going pull up the county's sheet on that 14.7 million which is this sheet. The big difference that we're going to see is they're using this figure and I updated it with a brown
046highlight 243,45650 right here on my rates and amounts. And that's a $93 million reduction from sheet two. So, it went from 336 million to $243 million. And that's a $93 million reduction. And that's what the county told us the other day was that there was a 90 million $93 million overstatement to valuation in the village of Valley View >> for class two. Now, when I pull up what's called the abstract, which is this report, it's the DTE93, and it's I don't have it uh printed out for everybody, but it's uh up on the screen, and it's uploaded into board docs if anybody's curious on the abstract. But we're going to look at this is for tax year 24, and we're going to look at and this is for Valley B row 12. So, this is
047the reappraisal update. uh that Kyhoga County performed. B is for building, L is for land. So we can see that 91,158,000 and then almost a $2 million figure, 1.9 right here. Well, that's about 93 million. So basically what they were telling us yesterday is that the entire reappraiser that they did is wrong and they're backing it up. But the county did >> the county did >> and then gave to people and said >> not people business >> businesses sorry and said this is now the number now they're coming back and changing their mind. >> That appears to be the case. So, the county initially came out and we saw it's even on their website today. It's at $336 million, but they're saying that there is an overstatement in value to the tune of $93 million.
048And the only thing I can see close enough to that is the reappraisal that we have down there, which is about 93 million that they reappraised and raised it. Now, it's interesting, too, because when I pull up our five-year forecast, and down here, I have all of the percentage increases throughout the years for class one and class 2. And we can see that we had a 30 more than 30% jump, which is out of the normal. It's usually 3 1 9 2 less than 1 7%. The only difference was that was a reappraisal year, 2024. and we heard stories of crazy reappraisals coming through. So when I looked at that, I said, "Well, that kind of makes sense with what we're hearing in the news, even though it's a lot higher than anything in previous
049years." And the last trienal update in 21 was a 9% increase. The last reappraisal done back in 2018 was a 7%. So we were greater than 30%. But they're saying that that increase to 336 million for class 2 shouldn't be >> 93 million too. It's 93 million too high. So if we back out 93 million from 333 million, that basically takes us to >> But then it actually went down >> 243 million, right? So we go down by about 3 million. >> So is residential too high? That's >> they didn't tell us that. >> Yes, it is. >> Um so they're saying that that's the case. And when I plug the figures into the third sheet that we have >> commercial down, >> right? So when I plug that into the third sheet, you know,
050we see the 14.7, but then I said, "Wait a second. You guys didn't update the effective rates. They're still as they were on the May 2025 DTE. And we know if valuation goes up, effective rates go down because we have to collect the same amount. You always have to collect the same amount of money. So if we just compare these two years, let's take a look. 1976 levy on the bottom half of the page 2,292,000. But we're only pulling in, if we look at the top half of the page, 1.9 million below the 1981 levy, 1,41,000. But if we look at the top, that's only at 881,000. Below for our 1988 levy, 1.3 million. Up top, it's 1.1. Below our 1991 levy was 173,000. Up top, it's 146. Below our 1997 levy was 1.7. Up
051top, it's 1.4. Below our 2003 was 1.8. Up top it is 1.5. Below our 2012 was 3.1. Up top it's 2.6. And then we see our new levies in 2024 up top because we didn't have them down below. So that cumulative total of everything where it should be because remember House Bill 920 says everything's frozen at when you pass that levy and the valuation if it goes up effective rates go down or vice versa. Everything's frozen at that dollar amount. So, the county did not or the state did not adjust the effective rates correctly when they updated this $90 million reduction in valuation because the rates, if we look look at the effective rates and just compare them from the top half to the bottom, that 1976 levy up top is 3.5 ms, but below
052it was 5 ms. Up top it was 1.6. six below was 2.2. So they have to raise the effective rates to match essentially the top because we're pretty much back at square one. So up top it should be not 3.5 but rather five. So those effective rates up top here in orange were not properly calculated. That's my assessment. And then do you think the effective rates for the new levy are too low because there's a that's what should we have collected on that because there's it's based on the correct >> yes yeah it should be I think it should be according to my baseline so that's the first page that we have you can see where that new levy's coming in um so maybe um you know we can just see the money again valuation
053is what comes into play for a lot of that we have to factor that in So, this is essentially the issue with Kya County. And I emailed a bunch of questions. We talked with legal counsel. And you know, the the effect of this is about $2.3 million. and we're going back and we're saying to the county um you know again I'm starting with a baseline with them and I'm saying to them you know create me the sheets uh you know your schedule for you know when it should have you know from point the first point in time. So that's what we have here and it does show a $17.3 million gross amount for all of our leies at 100%. And we know that that was just a little bit down because they're playing around with
054the values. Uh, you know, the value for public utility, personal property was 93 million that they initially came out and said, but rather 90 million. So, we're still working with um, you know, the county. We have our meeting on Thursday, but yeah, I I I mean, I sent today an email over and this is the email I had sent to the budget commission. I had 14 questions. A lot of these have, you know, two or three elements in each question. But yeah, I'm kind of going pretty pointed with my questioning on all of this and saying, you know, this is what I'm seeing. And even at the bottom, I I give them my, you know, in short, my thoughts are this essentially what I'm saying here that the effective rates were never updated. And we
055know as property values increase or decrease, the effective millage rate on that voted levy is increase or decrease. So that levy generates the same amount of money. Um, so it's like Mr. Young was saying, it's an issue that affects us to the tune of approximately 2.3 million. I'm still trying to pinpoint a baseline, a starting number, but I have so many changing factors from them. It's hard to kind of, but I think it's 17.3. I think think I can get us there as a starting number. Um, but you know, the village could be off 850,000 as well for Valley View. But I just find it hard going back to again this right here, this abstract, if they're telling us that it's the village of Valley View, which they did, right? >> That's correct. That's what
056um David Seed actually >> we we're the one who brought up >> if Valley View may have an issue that the county didn't say a word about it. say that seed folded up with his cell phone. >> Yeah. So it's well the kind of it's focused on that. >> Yeah. Well, yeah. The county is focused on valley only class two, >> right? So I I just find it hard to believe that in a reappraisal year from what Kyoga County is telling us that they feel the valuation at 336 million's overstated and it's overstated in their focus in the value view that that's grabbing everything from the reappraisal and saying no the value didn't go up actually it went down by 3 million but that's what they're telling us but even with that valuation decreasing effective
057rates have to go up. So, we still meet the law with House Bill 920. So, we're still collecting that amount of revenue for all those outside voted levels. That's where we're at with the county. And that makes sense because, you know, the county, you know, maybe they sent that second DTE in January or February to the Department of Taxation and then maybe the Department of Taxation, I'm thinking maybe that that amount that was certified by Kyogre County, I'm not thinking it was 93 million. Maybe it was 9 million and then maybe the county in assessing these tax bills added an extra zero to 93 million and send them out. I don't know. There's a lot there that I'm still trying to get. So that's that email with the 14 questions that I asked and we're
058going to sit and we're going to go through everything and and you know try to piece it together. But I just don't have access to their internal system and start pulling stuff myself or sit in you know a room and go through everything. I have to I have to go through, you know, certain people to get this. But in short, looks like we're off approximately $2.3 million. And that's because they're playing around the valuation and they dropped it significantly. And the Department of Taxation um did not adjust those effective rates to that large reduction that they have. So we still generate HB920 same amount for all those outside voted lobbyings 176 and 188 as we did last year to this year. >> Hopefully I explained it. >> So So what what um amounts did we
059um project [clears throat] that the u the the budget bills that passed in uh 2024? What do we project that? And did the county sign off on this saying, "Yeah, this is going to generate this amount of money." >> Yes. >> I thought we got to the point of getting pretty specific. >> We did. Um, and I can pull that up real quick, too. So, March. So, we did get a certification from Kyogre County from both. So, I'll open the 7 mil um operating expense levy right here. So, we can see it's tax year 24, collection year 25, signed by me, also signed by the budget commission. Um, and then over here it's going to say it's estimated to bring in 3,66,000. So, let's just round it to 3 million for the sake of this.
060Then if we look at our 1 mil PI, same thing. 1 mil PI continuing tax year 24, collection year 25, signed by me, signed by the budget commission, 438,000. So when we had both, that's about the 3.5 million that it should bring in every year. So, >> so it would seeming see I'm you're much more attuned to this than I am, but it seems that we as a district that this would perhaps be a a a starting point or maybe even an ending point for what we would expect or should expect the county to remmit to us as when and as taxes are collected and received less less whatever is uh not collected and that's a local. Uh I think we led with that uh that exact question to the county. We said if we
061just look at prior year and we just add in the new levy of 3.5 we should be over 17 million. So we try >> off on >> and we Yeah, I said that. So I started with that very basic kind of premise and then we went from there. So that >> Yeah, that was the trap you caught him in because he says, "Okay, let's let's pretend >> right >> these valuations didn't happen. Let's go back to tax year 23. Here's the number, >> right? >> Here's our new levy. >> What are those two? Well, three numbers. >> They signed off on it. >> Yep. >> Yeah. And you said, and then that's part of the process is that we have to say what we think it's going to generate, tell the voters that, and then
062we have to act upon that or the voters have to act on it. They did. >> Yeah. >> And here we are. >> Right. And even when we were explaining that, I mean, they understood that. Um, and I think that they're trying to make sense of everything that's happening. So I think that's the easiest way to explain it like last year and then we'll just add in our new items. That pretty much takes us to where you know we should be at. So I've been leaving attending the conversations with them with that. >> So when when um is what dates are critical in terms of the the county's remittances to the district of of tax revenues and has there been a dispersement yet or when will it when's it schedu? We've already we've already collected
063everything for tax year 25. So, um you know, it comes to us in an advanced schedule. Let me pull this up as well. >> But you collected the incorrect amount, >> correct? >> So, um this is our property tax advance schedule. >> Thank god we're allowed to have a cash carryover. So, >> but the dates but the dates that money >> curious to know is what are the what are the dates that the next dates that we as a district should be mindful of? >> Y so right I'll answer that two ways. So um >> short years >> so you know back in time this is the collection schedule from the county. So we had collected an advance in January 15th then February uh 14th then we collect all the remaining the settlement in March.
064So that's the first half. That's when I emailed the county and said we're trending low you know and they're like everybody is like okay. So I was waiting for the second half to come in um in uh July and August and receive that. We were still low on my numbers and then I'm like I reached out to Kyogre County uh to get this collection information once they have it available. They usually don't until um the middle of I think it's October or November, but I asked for it um early because I was working on the financial new financial forecast that we have. They sent it to me and this was the real kicker because I wasn't sure if our collection percentage was super low, like 85% >> or what, but I wanted to see what
065they had for collection information. And they sent this over uh September 30th, I think I got it. Um, that's when the the the bells went off and I said, "Oh my gosh." And that's what kickstarted everything because on here it was 15.1 and we should be over 17. So that's what kind of initiated everything. As far as any dates going in the future, we sat with the county and they they they told us that they feel that going into the future everything should be correct, but it's just not correct this year >> and they're not playing fix it. >> Well, [clears throat] from our opinion, they have to fix it. But that's where the battle is going to be >> cuz what what's the what's the long term? I have a question. >> Effect of
066not collecting 2.3 million this year. >> Well, it's catastrophic. First of all, you can't Yeah, no idea that. >> I did. They charge the businesses the correct amount of money. >> We're still trying to figure that cuz we we left >> because otherwise where's the 2 million? >> Exactly. We asked them that. We said we said it's one of two options. You either charge the right amount and you're you didn't give us the 2 million. You're withholding it or you charge completely the wrong amount. You don't have 2 million. collect it from the business and you're going to have to >> so they either charged it right or wrong. If they charged it right, they didn't give us the 2 million. They're still holding it in their >> in their bank account and their computer
067system is telling them not to send it to us, you know, through all this or they didn't send it, you know, correctly out. We're still trying to figure all that out and the county doesn't know. They couldn't answer that question when we asked them. So, as a you know, as a lay person, could could I basically just update those figures you had there to 2026, you know, January 15, 2026, first half first half advance uh deposit date? I mean, is a is a crude metric. >> Are you saying like when we're going to get the >> when the district is going to start receiving funds from this >> for this from this tax collection period? >> Oh, yeah. and there's going to be a massive spotlight on 2026. So, all of our collections. So, right,
068our, you know, my hope, our hope is that we get to the bottom of this situation, we all understand it, we fix it, and then we're mindful to look at next year and we say, now that we've addressed and fixed it in current year, we're going to make sure it doesn't occur in future years. That's my hope with the county. Um and that's what we you know that that's what we will do. We will you know articulate that to county. >> So I have one other question. Um and this is a little bit uh off the the path. Um we recently I think adopted a threeyear or fouryear plan. Do we we as a district either need to revise or amend that based on this information? >> It's possible. It's possible. Um I'm going to
069have to take a look at our forecast. Let me do an update. The update's been bumped up, I think, to February, I want to say, now instead of the May forecast. But I could do even another one, but there's still the countyy's out of compliance with possible 920. I mean, we have not collected the the revenue that we're legally entitled to and we have a case. >> I say this is costing the district money, legal fees. >> Oh, yeah. >> So, not just collecting the money, but now we're costing legal fees. So, like we have more than a case, we're going to have to charge. >> Oh, [clears throat] yeah. I've been telling I've been saying that we should go after the county for attorney fees and it's causing us time too that we have
070to work on all this and >> yeah your time and everything we got to charge >> this isn't the first time you cut >> once we get this figured out >> right so Oh yeah we yeah we >> we got two legal fees firms working on it their fees too right >> and of course they're legal people they know how to do all this >> right [snorts] and it's such a massive issue for us $2 million from our from our school that we have both of our legal councils working as co-consel together because it's such a material issue. Um but yeah, it's going to it's going to cost money and we absolutely 100% that's my I was on the same page with that >> and you could should pay us for that. So >> um
071>> I'm glad you're on it. Thank you so much. And um I >> what is the next room for region comp? Uh >> what do you think the next step is going to be from the county answers or another meeting or >> I can answer after Matt if you want to give your thoughts. >> I think they have to they're taking the time to figure out exactly what happened. >> I mean we we're meeting in 8 days. So, a week from tomorrow, we are meeting and we're going to hear what they believe happened and what their >> ideas with respect to reconciliation of this >> uh is going to be and then we will >> we will respond >> based on that. >> Right. But in my, you know, in my 14 questions that I
072asked, I made two public record requests to them, uh, highlighted in blue, uh, you know, at this point in time. But these are pretty in-depth questions. And, you know, this is what I'm going to, this is just my starting point. So, it's I mean, we're carrying the football all the way through the end zone in this one. It's not we're not, you know, this is just it has to be done. Um and we will and it's uh you know it's either going to be done you know hopefully simplistically that we can say this is our starting point last year we have a new levy of 3.5 um should be 3.5 at least higher. So, we'll start with the very simplistic point. If that you isn't getting across, then we'll get into the weeds on it.
073But, um, but yeah, we've already started and, you know, the county, you know, at least the county didn't come out and say that there's no issue whatsoever and it's this because I'm like, that's going to be a tougher hill to climb. Um, so they at least acknowledged an issue and they said, you know, the valuation was overstated by 90 some million dollars, which caught all of us offguard. and um you know so and again I have the sheet from Kyogre County um their own sheet right here that shows you know if everything um was back to the starting point for tax year what's our total amount of the levies and from Kyogre County it's 17.3 so I got them to put it on paper they did it themselves um and I can match it to
074my spreadsheets and see how they arrived at it with a lot of changes that they did to valuation and uh effective millage but I understand that and you know they gave us a collection information report that said 15.1 that's a lot different than 17.3 that we have here so um so we'll still you know hammer those basic points with them and if we have to get in the weeds we will but I'm trying to you know make it very um you know easy that they that they understand it and they see it as well on this too which but they should I mean they're they're the experts they should be teaching me. >> Is it possible that the class two valuation did not include the levy to increase in the levy? No, >> no. Because
075um Well, I guess anything's possible. I'm going to say it's not >> higher. >> Yeah, it's [cough] >> right. Anything's possible, but I see it here on their uh DT from May, the new levy right here. So, we can see 2024 current expense and the 2024 PI. So, seven and one, that's our email levy right there. >> Um so, I see it on reports. Um, I've seen it come through as money to us, just a lot lower on the PI. Um, so I I see that and I, you know, again, I just fall back to um there must be a second certification by Kyogre County to the Department of Taxation which caused that second DTE 515 to be generated in May. And what what is that from Kaga County? You know, let me see that
076document. And then, you know, we have our legal counsel looking at um, you know, tax bills going out and we'll get to the bottom of it and we'll report back. Um, but yeah, it's a it's a situation I never thought we would be. And um, it it is taking, you know, time to try to organize it in a fashion that, you know, we can explain it to them easy. Hopefully. >> It's like spaghetti. When I looked at it, I'm like, you got to be kidding. There's so many numbers that are off in so many areas. It's like, how am I going to organize this and explain it in a fashion that people don't understand? >> You seem to have drilled in on the exact area, which makes it a whole lot easier. >> Yep. >>
077Yeah. >> Thank you for doing that. I would pass this along to Rick Medallion, too, by the way, because it's going to affect them as well. >> Do you want him to >> absolutely >> to work with you on it? Give you a call and >> Yeah. >> We might be able to get their legal team involved, too. >> Yeah. The the more help the better. Um, you know, and it's just um, you know, we want to work with Kyogre County, but we also, you know, the sooner we can get them to understand this issue, the better. So absolutely anybody they can assist and we can you know uh be able to articulate it to them in a way that they understand it um is positive. So absolutely >> okay cuz Rick is also an
078excellent treasurer as well. So you might have a few other ideas on how to get get it across. >> That's all I have. That's my >> Thank you very much. >> That's all you have. at the moment. [laughter] >> Let's move on to section 11, superintendent's business. >> All right. Thank you. So, there are just three items on the consent agenda. We have um 11 A, 12 A, and 13A for consideration. >> Okay. I'll entertain a motion for those three items, please. So, move by Mr. Dobins. >> Second by it. Almost said because I saw the the hand move, but I heard the voice. Um discussion. Yeah. >> All right. So 11A was added tonight. Uh this is for catering services by Mark Chase to not exceed $200 to assist us with the catering of
079our seniors serving seniors event. That is next Wednesday, October 22nd, 2025. It will be held uh at Kyog Heights Village Hall. Last year it was in KLMa. There's um I think some construction going on down there. So, we're moving it here to Village Hall. So, we'll be doing that from 5 to 6:30. And of course, everybody here is invited to that event. So, it's a great event that we're doing with our senior class. >> I get two invitations because I'm on both sides. >> Yeah. >> Did I get two dinners then? >> Winner winner. You get a chicken dinner. Yeah. Um, next we've got just uh one supplemental. It's a substitute scoreboard operator for high school soccer. And then 13A, this is our updated substitute teacher list. Has three additional people that have been added
080uh to this particular list. So those are the only items I have. >> Okay. Any questions for those? Hearing none, treasure, please call. >> Mr. Dobins. >> Hi. >> Miss Prra. >> I. >> Mrs. Eter. >> Hi. >> Mrs. Deka. >> Hi. >> Mrs. >> Hi. Motion passes 5-0. Uh on to section 15, superintendent discussion and comments. >> Yeah, I won't be long. This is unsolicited. I think we should be grateful for the skill set and the work that Matt Muccio does. Uh not every treasurer operates that way. There's only a handful probably out there that have that level of detail and can you can go back and historically verify his work. Um against real numbers and again when I say he's only off by about 5%, it's probably not 5%. And so when you
081see something as significant as this, you have a lot of confidence in what he does, what he knows. Um, sitting there yesterday listening to him go back and forth very politely with the budget commission and and legal counsel. I was out of my league. I could not have done uh could not have had those conversations. It's beyond my level of expertise. And it's something we shouldn't take for granted. So I I do want to thank you because we we are a small team. People wear a lot of hats. they do a lot of things and the number of requirements and mandates never seem to decrease in our world. Um, and so, you know, I think it's something that we should uh acknowledge or I want to acknowledge because I would be I would be very
082concerned with almost any other treasur that we would just keep on going and not recognize that we had a $2.3 million deficit and not understand why we have a $2.3 million deficit and then have the expertise to be able to argue why that has to get corrected. So, you know, I do want to bring that up. So, thank you. Um, quarter one ends this week. So, uh, it's hard to believe we're a quarter way through the school year and and things are starting to wrap up. You know, we're in the postseason. We've had some some good wins here out of a couple of our teams. I know soccer, girls soccer is continuing to go. Boys are this weekend. Volleyball, we got a win last night. Still have two uh regular season football games. Uh, cross
083country is still going. Uh but but it's starting to wrap up here and we're going to be in winter sports before we know it. Anything else from my peanut gallery out there that I think I [laughter] need to add or good? >> Really grateful to >> I say to this Matt's explanation because I had I knew there was something in but I >> Yeah. Wow. Yeah. Grateful for the entire team here at Kaga Heights. No matter what your role is, everybody's important and uh it's fantastic. So that's that's all I have. >> Okay. Thank you. Uh board committee reports and comments section 161. Um I do have one thing. Oh career center. Um normally in October we have the all boards dinner in the career center that has been cancelled this year. It has been
084moved to April to be part of the grand opening of all of the renovations and additions that have been done. So, my apologies to the three of you uh who won't be on the board next year at this time. If you'd like, I could ask for for an exception and see if we can get you invited to that dinner as well. Um [laughter] the look on the face is making me laugh. Um so, that's about all I have on the career center because I missed I I I missed their meeting. The first time I missed in nine years on the on that board, it's the first time I missed a meeting was this past one. So, um I don't have any real details on other things that are going out. Um section 17 future agenda
085items anyone 18 agenda information should be noted. Board of Education members received their agenda several days prior and have had plenty of opportunity to study and so on. upcoming meetings all here in the Bon Ray Media Center. On November 5th, the work session at 6 November, it's hard to say. We're already talking about November meetings. November 19th, the regular meeting 7 and November December the 10th, the work session at 6. And that will get us through the end of the year, right? For those of you who are left on the ballot this year, those are your last three, >> but you can always come. I mean, >> yes, sir. Always welcome. We won't throw you out. >> Uh where where am I? I lost place. Uh >> 19. At this point, I would like to
086uh make a motion that we adjourn to executive session pursuant to RC12122G1. Consider a appointment, employment, dismissal, discipline, promotion, motion, compensation of a public employee or official or other matters required to be kept confidential. I have a second to that motion, please. >> Second by Miss Pro. Any discussion? Hearing none treasur, please call. >> Mr. Saki, >> Miss Pra, >> I. >> Mr. Dobins, >> hi. >> Mrs. Zer, >> hi. >> Mrs. Deer, >> hi. >> Motion passes 5. It is 10:32 and we are turning into executive session. No action will be taken when we reconvene form that's left. That's that's the form that keeps