001Welcome everyone. We're glad to see you. It is Thursday, August 28th, 2025. We are meeting in the boardroom on Legacy Campus. And we will begin with roll call. Starting with Randall. >> Randall Baggley, board member. >> Brian Chambers, board member. >> Todd McKe, superintendent. Roger Pulzer, board member. >> Terry Rhodess, board member. >> Kathy Christensen, board member. >> Alan Grunig, board member. Jeff Nielson, board member, >> Jared Black, business administrator. >> Thank you all for being here. And Brian will lead us in the pledge and mission statement. Please rise. >> I pledge algiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. Our mission is to educate students for success in a changing world. >> Thank
002you, Brian. Uh first up on our regular agenda, we have public input and um for uh general topics or for those school fee schedule. We have one person signed up to speak during this um public input section of our agenda. And I will just review the um recommend guidelines for public input. Um please make sure that your comments are um respectful. Personnel comments are prohibited. Comments are recorded as part of the public record and comments will be limited to two minutes this evening. And so in this public uh input section of our agenda, uh Julie Rudy would like to speak. So, if you would come up to the microphone up here, that would be great. Hello. So, I am on a mission to change the um guidelines or bylaws we have for the elementary schools
003with fundraising. Um I've done quite a bit of research. Um, I have actually emailed all of you on the board and I only got one response. I have spoken with our superintendent last year. Him and I spoke and had a good conversation and him and I both had some valid points and that kind of just ended and I want to pursue it and accomplish something. So, my goal is to change the bylaw that the elementary schools have an opportunity to do fundraisers if they so choose. Right now they're not able to do that. The PTA is, but the elementary is not the elementary school. And I don't think that we should limit where abundance come from. I don't think we should limit where the abundance comes from for a business, a school, your home. If
004the abundance is coming and it's working, why should we limit it? And I also think it's ironic that I want to change this bylaw to have the elementary schools be able to choose what to do best for their schools because Birch Creek is going to need something different than Wilston Elementary. They're different schools. They need different things. And um so I don't know if I need to get a hold of all of you, if we can meet up individually or together and see how we can make a win-win for the school. And what I feel is really important. I have spoke with a couple different family members, a couple different neighbors, some two different principles that are in our school district that are elementary um principles have said that they would choose to have the
005opportunity to do it if they could. So, that being said, I don't know if it's been 2 minutes or if you guys have any quick questions. Um, would you like to speak with a district administrator in the hall while we continue with our meeting or do you want to wait afterward to speak to board members individually? >> Um, I'd like to do whatever worked, what's best for everybody? >> Well, we have to continue with our meeting at this point. So, um, I'll let you um sit and decide what you want to do. Um but if you decide you want to speak with administrator because you need to leave before the end of the meeting then um just let Jared know on the end of the podium and um he can >> I think this is
006going to be a full night for all of you. So maybe we can touch base during the week and I can come or we can meet up during the school week I mean during the school day. >> All right. Will that work? That' >> be great. Uhhuh. Okay. >> Yeah. Just give me a call, a text or u email, whatever you'd like. >> Okay. Thank you. >> Thanks, Judy. You bet. >> All right. Uh that concludes our public input section of this regular meeting. Uh next we have the consent agenda. Uh and I will take a motion to amend or approve the consent agenda as printed. >> I move that we approve the consent agenda. >> Second. It's been moved and seconded that we approve the consent agenda as printed. Uh any discussion to that
007point? All right, we will vote electronically. Voting is closed and the motion to approve the consent agenda passes unanimously. >> Thank you, Jared. Uh, next up is our action agenda and first on that agenda is a request for the approval of the 202526 school fee schedule revision. Um, I'll take a motion to approve that. I make a motion to approve of the 2526 school fee schedule revision. >> Second. >> It's been moved and seconded that we approve that school fee schedule revision. Any discussion or questions on this item? We've seen this before uh in our board meetings. So uh seeing no request for discussion, we'll vote electronically. Voting is closed and the motion to approve the 202526 school fee schedule revision passes unanimously. >> Thank you, Jared. Uh next and last on our action agenda
008for this portion of the meeting uh is a request for approval of the TSSA plans uh for each school. Hopefully each of you were able to read and review those plans uh for the schools in your precincts and um uh I will take a motion to approve those plans. Now >> I move that we approve the TSSA plans. I second it. >> Do you want to rock paper scissors? >> Got it. >> All right. Thanks. It's been uh moved and seconded that we approve the TSSA plans for 2025 26 for each of the schools. Any discussion on this? All right. Seeing none, we'll vote electronically. I got cut out, Jared. So, it's not going to come up. >> He said, "Are you?" >> Yes. I gave him a thumbs up. >> Okay. >> I don't
009know what happened, but I'm out. >> Voting is closed and the motion to approve the TSSA plans passes unanimously. Thank you, Jared. Okay, last but not least, we have our reports agenda for this portion of the meeting. And uh we'll hear any board member reports. You don't have anything for >> I don't think so. >> ETH or Okay. Anyone have a board member report? Besides that, we have been ha having a lot of email traffic in the last couple of weeks. >> I guess I could just share. We had our audit uh quarterly audit uh meeting a couple weeks ago, a few weeks ago, and that went well. I'm impressed with the work that's being done to ensure that um money is being tracked properly. Um, I think the district is doing a good job
010and appreciate the work that's that's happening. So, I I would say from my experience on that uh audit committee that it's it's doing well. Things are going well. >> Thank you. Anyone else? >> And I can report that I have not had any other complaints about the dust from the new elementary school. So, >> Oh, very good. >> That's a good thing. >> Well, I'm sure the rain helped this week. So nothing uh untoward happening. Uh so moving on to the board president report. I can report that I attended the um cash education foundation board meeting and um there was a presentation made for the um management of those funds that have been deposited with cash education foundation and they are growing which is really great. Um there um there's some excitement around uh the
011the possibility that the fund will um continue to grow well into the future and we appreciate all of the people who have contributed to uh our cash education foundation. Um the hats off awards no tools for schools awards are coming up. So if you know any teachers or any teachers are listening, it would be the goal of the cash education foundation that every teacher in the district would participate and request funds for the through the tools for schools grant which is Jared. Is that $300? >> If it's not 300, it's really close, but I believe it's still at 300. at $300 for each teacher to use to purchase supplies of all different kinds. >> Um not um not what what do you call it when they're used up? >> Consumables. >> Not consumables. So, anything
012but consumables they can use in their classrooms. And there's money in the in the fund um to provide for every teacher should they desire to apply for that. and we appreciate what the foundation does to help us um put more uh money into our teachers hands for their classrooms. And so anyway, that's my report of the Cash Education Foundation and their current activity. Uh next up, we will have the superintendent report. >> Yes, thank you. Um couple of things. Uh first we started school this last week. It was kind of exciting to be in every building last week and see the students come in and mostly smiling faces. Um I think they're excited to be back in school. I know teachers are excited to have students in class. Um it was a a relatively smooth
013uh start to the year. I must report. Um, everywhere I went, I heard um, a lot of gratitude from staff for changing our calendar um, last year to move more of their prep, those PD days to the beginning of the school year. They felt like it was the smoothest transition into the start that they've experienced. So, a lot of gratitude on that part. Uh, did come with a change for us as we've moved those PD days out of the regular calendar to frontload that. Uh there were a couple of challenges though I will report. Uh we did see um growth in a handful of our elementary schools beyond our projections. Uh which is a positive thing that we have more students in our schools but the challenge is obviously trying to balance out class sizes.
014Um we were uh able to um identify those areas really quickly and by the ne the next day and certainly by Friday we had allocated additional uh money to the school that they could use to uh bring in another teacher or bring in an aid or however they seemed the principal seemed fit to manage the increase in class size. We were able to rush in and get some more resource to the school so they could do that. Uh the other challenge is the challenge we face um at the beginning of every year in August is that we do have a handful of schools that lack air conditioning and that first day day and a half was was a little bit warm. Um for some it was very warm. I I don't want to minimize that.
015I I respect that. Uh it's a challenge for us. What we've tried to do prior to the school year is put out guidance to families and to schools on how to manage the heat, how and to um prepare for it. Uh we also have a protocol in place very similar to the protocol we have for winter storm warnings uh where we're watching the heat index and the impact it may have and we have a decision tree that we will enact if we feel like it's it's getting excessive. So, we're trying to manage it the best we can while we're waiting for the facilities committee to get the data to develop a master plan. Uh the board may recall that we um contracted with an outfit last year to come in and do an evaluation of
016all of our buildings uh top to bottom to make sure that they're meeting need the needs of staff and and students. We fully expect that HVAC will be on that list of needs when we get the report. Right now, we're just waiting for that report to be turned over to the district. Once we do, we'll meet with the facilities advisory committee and start to create a priority list that we can bring back to the board. Um, so that's that's been really important. Uh, two other items I want to share with the board. Um the boundaries uh were released as you may have heard if maybe in your email you've heard that the facilities committee had finished its work around boundaries and a proposed count uh map uh for the new schools. We put that out
017for public comment. Uh that comment period closes tomorrow. We will then u go through all those comments and try to determine where we're at. If there's something that we may have missed, if we need to take the proposal back to the committee for more work, we will do that. But if not, we're fully planning to share with the board the committee's work and their proposal in our next meeting on a week from tonight. >> Okay? >> So, you can plan on that. The last item I'd share with with you is that I have approved uh to date three trips out of state for this school year. Uh two of them are FFA conferences in Indianapolis. Uh one at Mountain Crest, the other at Green Canyon. I have yet to see the the request, but I
018fully expect an uh a request from Sky View to attend the same uh national competition. Um, I learned something new this week that the national competition for FFA actually occurs in October of the following year, not in the in the current year, which I found somewhat fascinating. Um, the last the other uh request that I received that I've approved is the marching band from Grand Canyon um is also planning to go to Indian Indianapolis in November. So, for whatever reason, Indianapolis seems to be the target destination. Um, but there are three three trips out of state that we've approved. They've met all the requirements and I'm going to share that with the board. And that's my report tonight. >> Great. Thank you, Superintendent. >> Could I just ask a question? Um, I should know this,
019but I don't, I guess. Um, how do they get their funding for that? Does that come out of their own pocket or >> they build that into their spend plan and fundraising plan that the board sees and approves in the spring of every year um and they anticipate those trips. So there may be some fundraising that's tied to that um as well as some school some school um sources. >> Okay. Thank you. In addition to that, um, uh, Cash Education Foundation has a fund for national to fund, uh, to help students who are going to national competitions and have qualified for those. And uh at our at the uh CF meeting that I reported on, we did see a request from Mount Crest and Green Canyon for um to to for partial help. They don't
020fund the whole thing through cash education foundation, but um they they will help those students um to be able to attend those conferences. So they did approve those. >> Thank you. Anyone else have questions for Dr. McKe? All right. Wow. Seeing we are at the end of our regular meeting and we cannot start legally start truth and taxation part portion of our meeting before 6:00 p.m. we will saunter for 10 minutes. So, uh, if you need to take a break, go to the bathroom, whatever, then, um, or get a drink, then please do so and be back in your seat by 6:00 p.m. Okay, it is 6:00 and we will begin our truth and taxation hearing. Thank you all for being here. We appreciate it when people participate in our meetings. And uh before we
021begin our uh public input regarding our proposed property tax increase, I'd like to turn some time over to our uh business administrator, Jared Black, for a presentation on uh the purpose behind our taxes and um the purpose behind this proposed increase. Jared, >> thank you. President Rhodess and uh good evening everyone. Thank you for being here with us. I'll take just a few minutes to do as as President Rhodess explained and talk about the proposed property tax increase and re reasoning for that. Uh first just a quick uh housekeeping item just uh so that we have this on the record. Uh in compliance with applicable state statute, the Cash County School District has done the following in preparation for this hearing. uh has advertised the hearing for more than 14 days, has posted physical notices
022regarding the hearing in municipalities throughout the district and at the district office for more than 14 days, and also made virtual viewing and participation options for this hearing available. So, let me start with with talking a little bit about uh in Utah what we call the voted and board levy guarantee program because this is the the basis for the increased tax rate that uh we're visiting about tonight. And so, uh this program, the voted and board levy guarantee program has been around for years and years in Utah. And uh most if not all I I don't know for sure if it's all but at least most school districts participate in this program. And uh I took a a statement here from the state of Utah's Kobe website. This is a a budget website uh that
023gives an overview of this program. The the web address for that if anyone wants to go look this up on your own is right up there. uh because this statement explains well I think the how this program works. So I'll read that. The voted and board local levy programs are stateup supported property tax guarantee programs. In order to qualify for funding appropriated by the state, a school district must levy a tax on property within the school district. If the property tax generates less revenue per WPU and WPU stands for weighted pupil unit, which is essentially a full-time student. So if the property tax generates less revenue per full-time student than the amount guaranteed by the state, the district will receive an allocation from the state for the difference. And that has been the case with
024Cash County School District again for years and years and years. Uh and we're super appreciative of the state funding that comes to Cash County School District through this program. But again, it does require uh the school district to levy a tax on property. Those are the components of the program. Okay. So now to show um how how that tax levy works. So to fully participate and receive maximum state funding, school districts levy must levy a combined rate of at least and I know there's a decimal there, but just to simplify the conversation, I'm just going to say 2,000 instead of 0.02,000. I'll just say 2,000 and and uh keep it at that tonight. So a rate of 2,000 between two of the levies that are issued by the by the school district. And the school
025district, by the way, issues six levies and and I'll show you those here in a minute. But this program uh has to do with two, the voted and board. And so the combined rate needs to be at least uh 2,000 in order to receive full state funding. The combined rate this last year was well below 2,1536. And I'll explain that here in just a minute as well. But the proposed rate for the upcoming year would be 2,000 between those two rates. And the increase is the board local levy right there from 739 to 1238. Okay. So, a question that probably is obvious looking at that last slide is why if there's a requirement to be at at 2,000, why was the school district not at 2,000 last year? And so, the the explanation for that
026is that tax rates typically go down as property values go up. So, uh in the cash school district, the last time a truth in taxation was held for the purpose of this program was in 2019, six years ago. And at that time the rates would have been higher and because property values have gone up those rates have floated down below that level. But also and and probably most importantly the this program has had a hold harmless allowance where uh school districts could go under that 200 rate for up to five extra years and still receive full state funding. And so the Cash County School District has been in that position between 2020 and 2024 for those five years. But this year, 2025, is a year where the rate would need to go back up in
027order to continue to receive the full state funding. Okay. Another question that that um might come up is what does the school district do with extra revenue from increasing this rate? uh increasing the rate up to uh 2,000. So the combined 2000 rate is estimated to result and and these come from numbers from the uh tax commission website would result in 6.2 million in additional local property taxes paid to Cash County School District. At the same time, uh the way this program works is again the state provides whatever funding the local property tax does not provide. So in this case, local property tax uh additions would be offset by a corresponding decrease in state funding. Uh that's just how this program is is set up to work. And then also just just forformational purposes revenues
028from this program from the voted and board levy guarantee program again for years and years have have paid for uh teachers pair professionals school supplies and equipment etc. Okay. We we also thought it would be helpful to show the full uh the full set of tax levies issued by the school district to to give a a larger picture of the impact on property taxes for individual taxpayers. So you'll see up here and I we've put in these boxes the the two rates that need to combine to to that 2,000 in order to qualify for the full state funding. But you'll also see we have six property tax rates or levies in the school district. state basic voted local board local which is the one that's increasing uh as a proposal charter school levy capital outlay
029and uh geo bond payments and the the board local levy is increasing significantly and that's why it's advertised as such uh for truth in taxation but we also want to point out that the other five levies are all decreasing in their rate for the upcoming year. And the net effect of that is actually that the proposed tax rate for the school district this upcoming year would be 38 points uh less than the uh tax rate this last year for the school district. And then uh just a little information on how that how this this whole thing affects uh the taxes that are paid. Okay, we we've put up here just a sample tax statement to to show how uh individuals or taxpayers could look at your tax statement and find out exactly how much uh
030was paid last year versus how much would be paid the upcoming year with any changes. And the way to do that is um you would go to the left hand side and this is going to show all the taxing entities that you would pay property taxes to each year. That might include the county, the school district, the city or town that you live in. Uh may maybe other service districts just depending on on where you live. But you'd you'd find those that apply specifically to the school district. And then two columns over it would show taxes that were actually paid last year in 2024. And then four columns over from that would be the pro the taxes paid this upcoming year if the proposed tax increases is approved. Now in this particular uh example the
031property value of this property did not increase. It wasn't reassessed to a higher value. And so because there's a lower overall tax rate the taxes paid this year would actually be lower than the taxes paid last year. This won't be the case for everybody that it depends on your personal situation, whether your property was reassessed, etc. But we wanted to show you how you could make that comparison on your own tax statement and and evaluate that. Okay. Two other things that we wanted to mention just for information for those interested through Cash County there are programs for statutory tax relief. And so for those interested, you would go to the cash county website and you could just Google tax relief cash county and and it would come up with that web page and there information
032there is information there about these different programs as well as uh how you would apply through the county for that. Also, uh it's available uh through the county through the board of equalization to appeal property value. If any property owner feels that the value that their property has been assessed at is too high, they could appeal that through the board of equalization and forms are also available on the cash county website and the deadline for that is September 15th. So, it is coming up fairly soon. and thank you again for uh coming this evening and I'll turn the time back to President Rhodess for public comment. >> Thank you Jared. I appreciate your uh concise and uh very wellspoken explanation about uh these taxes. So next we have on our agenda uh public input regarding
033proposed property tax increase and uh so what will so I have uh the list of names of people who uh have uh signed up to speak here in person. Um, as Jared spoke at the beginning of his explanation, we do have people who have signed up to speak online and will speak remotely. And so we will have them speak after the people who are here in the room to speak in person. And just as a reminder, um, your comments are limited to 2 minutes and Jared will post a timer on the board in front of you so that you can see how much time you have. And um, personnel comments are prohibited here because we're not here to talk about people. We're here to talk about taxes. And uh, your comments are recorded as part
034of our public record. So, please be respectful when you speak. And so, with that, we will start on our list of people who have signed up to speak. When it's your turn, uh, please come to the podium up here and speak into the microphone clearly so that we can have your comments on recorded. Um, so here's the list. Uh, Ron Hill, Aaron Richie, Shelley Giddings, Kelly Nelson, Aaron Rudy, Andrea Ellis, Rebecca Farnsworth, Bonnie Grieffe, Annie Earl, Matt Eggert, Sean, Sandra, and Dave Little. Are you speaking together? >> Um, we probably will. >> Okay. >> Yeah. Okay. And Marilyn Hillary. And so, uh, we'll turn the time over to Ron Hill, who is top on the list. Thank you so much. Good evening. Uh, my name is Ron. I am a teacher here in Cash County
035School District. And full disclosure, I'm also the vice president of the Cash Educational Association, but I'm here to talk as a citizen. I haven't coordinated these comments with anyone else. First of all, thank you so much for all of the work that you guys do. I know that it can be hard to be a public servant and I know especially on days like today, it can be hard to have to look the citizens in the eye and say, "Hey, I'm sorry we have to raise our taxes." But I would like to speak in favor of this property tax increase. I recognize that the main impetus for it is because the state isn't going to match our funds and give us the money that we need to operate if we don't pass it. I'd like to
036say that I've lived in a middle class neighborhood in Nibbi for the last 10 years. I love it. I'm right across the street from Nibbi Elementary and we have three teachers who live in our same neighborhood. As my daughters have grown up, it has done them amazing good to be able to see their teachers walking their dog throughout the neighborhood, playing with their kids in the park, and just knowing that their teachers are also human beings. Over the last 10 years though, housing prices in the valley have more than doubled and teacher salaries have not. No new teacher has been able to move into our neighborhood in almost a decade. And we are at the point now where a teacher in our district who has taught for 27 years and has a doctorate cannot afford
037the median home in Cash Valley school in Cash County. Please, as we go forward, as we continue to grow our district and set up new schools, do everything you can to raise teacher pay. Our communities are stronger when our teachers are able to afford to live in the same neighborhoods as their students. Thank you. >> Thank you, Ron. Uh, next is Aaron Richie. I'll be as quick as I can. Inflation 2022 8%. 2023 4.1%. 2024 3%. Current rate uh 20 or 2.7%. Wage increases in Utah around 3%. Yours is 27.8%. You have state school tax, you have income tax, you have property tax. Where is the money going to come from? I know uh that I know young families actually are leaving Cash County right now because they can't afford a home. First-time home buyers,
038medium age now is 38 years old, up up from 35 just a year ago, highest in 35 years. In 2015, it was 28. Housing starts down from 1,600 in 2020 to 1,000 today. House listings for sale sold 2020 84.9% were sold. 2025 only 59% of houses that are listed are sold. I was told from a credible source that the Cash County School District should see a decline in enrollment in approximately the next 10 years. So when you can't move into a new home, you can't have a you can't have a family. And when you don't have families, you don't need so many schools. Logan wage calculation for Cash County. uh typical expenses of Cash County. And when I look at that at typical salaries of Cash County, out of the 22 professions listed here, there's
039only five positions that can actually have one child and one adult in the home. The bottom line is the budget is yours. It's not the superintendent. It's not the business manager. So, I sat in the same seat you're in in the past and other in other areas. It's a lot of hard work and frankly, we did it for free. I spoke to many of the individuals in the area that are upset. They said, "Well, why should I bother come?" They don't care what we think and they're going to do what they want anyways. So, property tax is a wealth tax to go ahead and you might as well go ahead and tax 401ks, teach your retirements, other investments because it's an unrealized gain. So, I understand the state aspect of it, the increase in that,
040but the reality is to get that full subsidy that means you're still going to spend more money. So just because it is there there you will say that is the only >> Mr. Richie if you could conclude please >> but I know it may be legal but it's still not right. >> Thank you Mr. Richie. [Applause] >> Um please hold your clapping. Uh, this is a public meeting of the board and we need to be respectful of all people who are speaking. So, please hold your clapping. >> I wanted applause. Darn it. >> Shelley Giddings. Um, I'm a former teacher myself. I have a master's degree in education. I know what it's like to be a teacher. I also know that teachers in Utah are not underpaid. Um, and I know that I take a
041lot of arrows when I say that the starting pay, average pay is $60,000, not the average pay. Now, a teacher is in the classroom 180 days with students. 67 hours. That's $333 a day they're making. Now, I know there's other things involved, but they get all the holidays off. They get the summers. Sure, they have some prep time. Teachers aren't underpaid, and we need to stop allowing the teachers union to convince us that they are. Um, and in trying to find out where this tax raise is going, it's not even going to teacher pay, is it? Um, nobody seems to want to answer that question. Where is it going? We have 11 employees in the Cash County School District. Their salaries total $3 million. It's time to tighten the budget, not ask people for more
042money. And that's all I will say. >> Thank you, Shel. Uh, next we have Kelly Dielson. >> Uh, Kelly from Wellsville. So, I believe Mr. Chambers, I'm in your district over there. Um, I had a whole bunch of stuff prepared. I was a little upset earlier on cuz it was looking like we wasn't going to fill a room and I thought, "Oo, sometimes that's typical of a Cash County voter." Um, I'm here on a mission as well, so I really appreciate how you put that earlier. Um, I'm not going to cover everything I had prepared because I got the feeling this is going to pass. My property taxes are going to go up. So, I have a story. Um, I consistently go before school district, Cash County, my Wellsville city uh council. Um, I've never
043voted myself a tax raise, okay? And I never will when it comes to my property, okay? My wife and I retired a couple years ago. Fortunately, we were able to do that. We paid off our home 5 years earlier and we thought we had it made. Okay. And then 2020, Cash County raised taxes. 2022 and 23, my home was one of those. they got re-evaluated. Okay. My property tax went up 70% within two years. Since then, uh, water conservancy district and open space bond, all these come into play on your home, your property. Okay. So, I have a mission here and I have 35 seconds left. I'm going to work with our district uh district one leader uh Blake Moore, Governor Cox, whoever it is. I need somebody needs we need to try to freeze
044property tax rates when you become a se senior citizen. At the last county council meeting, I watched too many older retired couples up at the podium crying because they can't afford this. When this passes, from 2019 to now, my property taxes will now have doubled in six years. That scares me to death. >> Time is up. Mr. Nelson, if you could conclude, please. >> Thank you. Appreciate your time. >> Thank you for coming. Uh, next we have Aaron Rudy. Uh Aaron Rudy. I live in Smithfield. Uh my name is Aaron Rudy and I own and operate Aaron's Elite Auto Service here in Cash County. I'm here to oppose the proposed 28% increase in Cash County School District's property tax budget revenue. According to the district's own notice and the county tax hearing summary, this proposal
045raises CCSD property tax revenue by 6.24 24 million lifting total budgeted property tax revenue roughly 61.6 million for the average parcel of $547,000. The annual hit is estimated at $153 for residential and 2.88 for commercial per month. These aren't abstract numbers. This is next month's payroll broken oven replaced or teenagers first job that doesn't get posted. In Utah, most owner occupied homes are taxed only on the 55% of market value because 45% is primary residential exemption. Commercial property doesn't receive that break. So, businesses like my own pay taxes on 100% of value. By design, hikes like this fall more heavily on storefronts, shops, cafes, contractors, and warehouses. the very places that train young workers and sponsor our youth where they learn job in the job field. Small businesses are the backbone of Utah Utah's economy.
04699.4% of Utah firms are firms are small and they employ 45 a.5% of Utah's workforce. More than 690,000 people. From March 2023 to March 2024, small businesses produced 80 88% of the state's net new jobs. When you add a cost like this to commercial property, you are directly taxing a major engine of local hiring, training, and wage growth. Let me translate this into day-to-day decisions. Our margins are thin. Property taxes show up immediately in our fixed cost and ripple into prices, delayed equipment upgrades, deferred maintenance, and fewer entry-level positions. For my team, that even means skipped raises, fewer hours worked, benefits that get parsed back. The families feel it twice at work and at the checkout counter. I respect the district's mission and pressure of enrollment facilities and salaries. But a double-digit jump in single
047year is blunt and risky. Before shifting disproportionate burden into local employers, I ask the board. Sorry, time's up. Thank you. >> Thank you, Aaron. Uh, next up is Andrea Ellis. Good evening. I'm Andrea Ellis and my husband and I just recently moved to Hyde Park where just last night they approved a 10% increase in taxes. So add that to the 28. We're not happy. Um a few points. I wonder what is being done to incentivize um the students and employees to save money where they can. Whether that's little things by making sure lights are turned off or um purchasing things at a better price. I just noticed in the restroom that soap is Bath and Body Works. I used to buy that until I found a better price through Amazon and Walmart. Maybe you got
048that for free and I hope you did. Another example, I know someone who works for a school district who thought she needed a new office um chair. She was handle handed the catalog and told to get whatever she wanted. Not knowing the value of a dollar. She did so because there was no guidance or incentive to buy cheaper. So, she bought the most expensive thing. Furthermore, there was a bond passed and the deal was that taxes would not go up. Hm. So, I'm thinking if you wanted to keep your word about that, you would find a way and find the money somewhere else. And fine, there are valid reasons you need it. But like it was um mentioned earlier, there are employees who make more than the governor of the state. I don't see how
049that's justified. I'm not wanting to touch the salaries of the teachers, but the other county employees and definitely those making more than the governor, things need to fall in line. If you want the salaries of those um of what they make in Arlington, Virginia, then you need to move to Arlington, Virginia. Thank you. >> Thank you, Andrea. Uh next is Rebecca Farnsworth. I'm Rebecca Farnsworth. I'm from Smithfield and I'm a therapist. And so I meet with a lot of different people, populations, but I know of a lot of people who when they bought their home, property taxes, insurance, and um their house payment was like 25% or less of their income. Now those three bills are way more than 50% of their income. They cannot afford. Okay, let me stop. By the time you add
050all the utilities that have risen in costs and everything, utilities, their house payment, taxes, and insurance now is 100% of their income. They That's not counting if they have a car payment. That's not counting gas for a vehicle or car insurance. That's not counting food for their family. And now you're wanting to add another buku dollars per year coming out. Not to mention Cash Countyy's trying wanting to add, you know, raise the taxes, property taxes and everything. They can't afford it. They're going to become homeless if we do this. It's a real concern they have at least. And so please I'm going to stop a minute and say and then there are people in the Cash County School District that are making huge bucks and they're wanting to take from those who can't afford the
051cost of raised taxes. They want to pull it from there instead of pulling it from from areas that and making better careful choices with the money where the money's going. And they want to keep paying these people high prices, you lots of money, while raising it from these who can't really afford it. Please don't raise the taxes on those that are making less than you guys. Thank you, Rebecca. Uh, next is Bunny Grief. Sorry if I'm slaughtering your last name. >> It's a German name that got slaughtered in America. >> It's spelled right in Germany. >> So, will you pronounce it for me? My name is Bonnie K. Rhymes with life. >> Thank you. Hi, I'm a senior citizen and I turned 80 this year and I'm speaking for many of us senior citizens who
052are finding ourselves in upside down situations. So, I have a thought. What if we got more seniors to come volunteer to make up the difference to help you guys out in the school district? because we could do that and then please don't raise our taxes because we're already struggling. Thank you very much. Thank you, Bonnie. Uh, next is Annie Earl. Actually, for the record, it is Amy Earl. There's >> Oh, I'm sorry. Amy, >> I get it called Annie a lot. >> Thanks for that. >> Um, yeah, I'm I live in Nibbi. I have been on the school community councils consecutively for 5 years. I did three years at Nibbly Elementary and I've done one year at South Cash and I will continue on because I like to be informed what's going on, how the
053money spent. I follow it. It's just a great I love it. Anyway, when I went to register my son for 8th grade, they said they had no registration fees. Why did you take away the registration fees for the people who actually have kids in school? And why are you increasing the taxes and taking away the school registration fee? I don't that's part I don't understand. Um so if somebody could explain that to me that would be great. Thanks. >> Thank you. >> Do you want an administrator to explain that for you Amy? >> That would be great. >> Okay. Um who is here? John, will you take that? Thank you. Okay, next we have Matt Egggerbert. Did I say that right? >> Got it. >> Good evening. So, a lot has already been spoken. Great
054points made. I want to touch on the salaries as well as I can't remember the other um individual's name, but the district office employs way too many people. I'm talking about the actual office and not the teachers and aids. I called this afternoon and asked what that number was, and nobody seemed to know the answer or didn't want to give it. I got the royal runaround and was stonewalled each way I turned. I'm I'm willing to bet that there are more than 100 individuals employed within this office. There is no reason for that and the teachers do not need that much oversight. I'm extremely confident in saying that this school district does not have the teachers, staff and students best interest in their hearts. The school district has only ever cared about being the best
055and placing first in the state with test scores. What does a school district get if we are in first place? It is definitely not funding because you guys are asking us for more and proposing an asinine amount of a tax increase. The only people who have the best interest of our students are those on the front lines, meaning the teachers and the aids who interact with those kids on a daily basis. I am also willing to bet that many of the executive members in the school district office are making upwards of six figures based on the pay lanes and scales that I found on your website. That means everyone is making well over a million dollars, if not more. Where this is a public entity, the Cash County School District website no longer lists the
056salaries, the names, and positions as it once did. Instead, you have to put a request in through the state to have those records released and wait days, 10 to be exact. That is completely absurd and is not necessarily transparent and readily available. The superintendent recently did an interview with the Herald Journal and he is quoted that 87% of this increase is for staff. I would like to know how much of that will go to the teachers to do their jobs and be able to purchase what they need instead of funding their classrooms with their own money. We need an audit on this school district and trim the fat inside the district office first before passing any sort of tax increase on to the citizens who are already paying way too much with some that are
057living paycheck to paycheck or relying on their social security income. 50% of my taxes are already going to the school district including the bond. The school district office needs to learn to live within it. >> Mr. Eggbert, if you can conclude, please. >> Yep. And trim the fat. The school district office needs to learn to live within its budget and trim the fat first before passing an absurd amount of tax increase onto the citizens. Thank you. >> Thank you, Matt. >> Uh Sandra and Dave Little are next. Are they here? Okay. Uh next is me Marilyn Hillary. If I didn't slaughter that name. Um, my name is Marilyn Hillary. So, I um just want to make a few points is that I checked to see what the um amount of money that the school district
058received in this past year, $63 million. And so my concern is um when I talked to the taxing supervisor in the cash county auditor office, she said that she had called the Utah State Tax Commission regarding the matching funds and she couldn't find an answer as to why that would be. My concern is once you match those funds, you're guaranteed those funds and it will never go down. What about the people who are struggling to pay their taxes as it is? I don't know if you're aware, but the legislature is considering um cutting the circuit breaker abatement for senior citizens. What that means is they will not have tax help. And that's the older lower income people. They're struggling. We're struggling. We're struggling and we're making salaries. They are on fixed incomes. I'm really concerned
059about that. I'm wondering if anybody's ever considered combining the Cash County School District and the Logan School District to cut some of the administration costs. Thank you for your time. >> Thank you, Marilyn. Uh, next we have Jason Thompson. Thank you. I um I'm here speaking um as a resident, but also as a representative uh in the Utah House of Representatives. And I I wanted just to outline for the public a few things that I think are are really important. I've heard a lot of rhetoric about um funding from the state and what's been there and what's not been there. Um how much money we've provided and what we've done. Um we've increased funding to Cash County School District going back to 2023 there was an increase of 12% in funding to the district. 2024
0609%. 2025 6% 2026 propose of of 5%. And um the truth of the matter is we've got to cut spending all the way around. Just because we have money in the budget in the state doesn't mean we spend it. We have to cut spending. And I think that's what I'm hearing our constituents here saying is are we being good stewards of their funds? I want to thank every one of you here for your service. Um I know what it's like to be in a position where you sometimes you can't win. Um but I think to have those hard budget conversations about where can we cut, how can we show the public that just because there's a budget or a number um we don't have to spend it. I I want to talk um really quickly
061about hold harmless. The district has known for 5 years about hold harmless. five years and um by by not raising taxes over the fi the past five years has led to a reckoning in the fifth year where it's much more painful for the public in my in my opinion and um so um what I feel like is I feel like the state is going out of its way uh to increase funding to increase funding exponentially where we have to have equalization to make sure that we have equitability across the board. It makes it complicated. So, how do we how do we do that? We say, well, hey, we have to have kind of we have to have a minimum standard of what we're going to expect school districts to put in. >> Um, that's why
062we're we're where we're at today. Um, >> I out out of respect for this body, I I won't out of respect for this body, I will talk to anyone out in the hall. Um, this is a very tough conversation for all of us. I do appreciate the work that you're doing in the thankless job and I do hope that we'll hear this this cloud this crowd loud and clear. Thank you. >> Thank you. >> Uh, next up is Mike Peterson. Thank you. I'm glad for the chance to to talk for just a second. Um, and I'm here also as a as a resident, as a um as a representative, as a as a my wife works in the district. And I don't envy where you're at at all. Uh, raising taxes is no fun. Tightening
063the belt is no fun. It's all it's it's this is tough business. you guys find yourselves in. And I I'm glad you're sitting there, not and not me. Uh I wanted to just uh highlight a few things that have happened the last 5 years that the legislature has done for public ed. We've increased uh by we've increased by $7,400 plus direct compensation for teachers. We've given a $1,000 bonus for uh education support for professionals. We've added four additional teacher preparation days per year up to $500 stipen for classroom fees. We've helped with maternity paid maternity leave for teachers. We've simplified teacher valuations. Um we've added a $6,000 stipen for student teachers. Uh we've we've increased the compensation for high performing teachers. We've provided salary bonuses for teachers in high poverty areas. We've added $80 million
064for educators to help at risk students. We've we've uh in created the master teacher program allowing teachers to earn more while staying in the classroom. We've ensured that teachers aren't penalized for chronically absent students. And we've helped families facing food insecurity by providing free lunches for eligible to uh students. I just think it's important that we that we recognize we all of us recognize the things how blessed we have been these last few years in this state. Uh as we've as we've as we have a as a legislature have tried to honor the the the um constitution our state that says we're going to take care of uh teaching our kids. So thank you. >> Thank you. Representative Peterson. Uh, next up is Casey Snider. Thank you for having me again. I'm Casey Snyder. I
065have a a really crappy volunteer job like all of you, but I'm not in that capacity here tonight. And I I'm just maybe here to clarify for the record what is required of the state and what is not. Now you you have some very hard discussions tonight and I do not envy you. This is this is a incredibly complex issue. I can't see in your budget and I won't uh pretend to give you my opinion on an issue that I don't fully understand. But I do think it's it's critical that you all understand as well as the public that this is a choice. the the the tax levy that's before you today is not mandated by the state. Now, what we've attempted to do is because we believe every child in the state is important,
066allow opportunities with state funds to have every ch child have opportunity to have the same amount of money given to them as they are educated in this state. It makes no sense that someone in Park City should have a better opportunity because they live there than somebody in Cash County or Daget County or go down the list. Um, but we're not requiring the district to raise additional funds. What you're deciding tonight is is a spending issue rather than a taxing issue in in my estimation. And again, that's not for me to decide. You sit behind this desk and you have to decide what's important to spend on. And if you need additional funds, that's your process. But we're not mandating it. And and I I just want there's been some comments said here and in
067the press and I think it's just important to clarify for the record what what the legislature is asking of you all to do uh as you make this important decision. So thank you for your time. Thank you for your service. >> And thank you representative Snider. Okay, we'll move to our uh remote uh joining people. And on this list uh first up we have Mindy Taylor. Is she not joined us? Wesley Elder is the only one. >> Okay. Michelle Ericson, Shelina Winfield. Shelina, we can see your name on the Zoom link. Are you there? Is there anything we can do, Spencer, to connect with her? >> Yeah, she says she's on, but and audio is going through. So, >> no audio is coming through. um do you want to see what you can do to
068work with her? And I'll read this statement that was um sent to us requested to be read during this um meeting. This is from uh Paul Gman who was unable to be here and he asked us to read this from his virtual comment. He says, "As a concerned citizen, taxpayer, and property owner, I'm writing to express my opposition to the proposed property tax increase of 28%. While I acknowledge that a portion of the revenue is mandated by the state of Utah, state of Utah legislature, the total revenue increase does not equate to this amount. The district has not provided information regarding the allocation of these additional funds. In light of the recent bond of $139 million and the county's subsequent increase in my property value, overall taxation is experiencing a rapid growth rate. Despite this,
069I have not yet witnessed a decrease in my property tax. Consequently, I am particularly concerned about property tax increases. Should this tax increase be approved, I would like to inquire about the plan for its phased out implementation and subsequent reduction. Thank you for your consideration. Sincerely, Paul Gim, Petersboro, Utah. Are you able to get Oh, she's now she's gone. >> Oh, okay. All right, that concludes our public input regarding proposed property tax increases. Thank you all for being here and participating in our meeting. Public meetings are uh a really great way to for us to hear um from part of our constituency. We appreciate you being here and making the effort to be here and and have your voices be heard. Uh next on our agenda is uh the action agenda and the first item
070on that agenda is a resolution to adopt tax rates for the upcoming tax year which is 2025. And I will take a motion to approve this resolution or amend it. I move that we adopt the tax rates for the tax year 2025. >> I second it. >> It's been moved and seconded that we approve the tax rates for tax year 2025 as printed. Uh I'll in Is there any discussion to this issue? Any comments that any board members would like to share? I I would just like to u make one comment on um Jared's presentation. For those of you who um are struggling with paying more taxes, I hope that you are aware and understand that there are six different ways you can appeal what you have been taxed. And if you go on to
071the Cash County um website, the six areas are listed and the forms that you can fill out and send in are also on that website um to help you. So I just want you to be aware of that particular um thing. And Jared, did I state that correctly? the the six different >> the six different categories are for uh tax relief and then you can appeal. Appealing is a separate uh process. But yeah, both of those are on the Cash County website. >> So if anyone here wanted to do that and needed help, who would they contact in our district to find out how they go about doing that? Well, I nobody in the district works with those programs because it's through Cash County. Okay. And so my recommendation would just be to contact the
072county or to get on the county website. >> And would it be the assessor or the county assessor or >> I don't know specifically who at the county handles that. So >> we can find out. >> Auditor. Thank you. Okay. >> Discussion. any other uh discussion or comments by board members? >> Uh I'll just share a few thoughts. Um you know, as a board member and a dad with kids in the school district, um as a business owner, I feel and I think most of us feel the same as you in that it's it's tough to go monthtomonth at times and and there are families who are struggling. So, we recognize that. I recognize that. And being on the school board the last year and a half for the public and those that are here,
073uh, we we look at those dollars carefully and we scrutinize it and we want to make sure those dollars are spent properly because that is coming from households who um might have a hard time. And even if they don't, I think it's incumbent upon us to do all we can to be wise with the money that's being sent to us from our community. Uh with that said, I think as a district, we've we've been prudent and responsible and conservative in many cases. Are we perfect? I don't think so. I think there are ways in which any of us can tighten the belt or improve upon the way that we're spending our our finances. But this is a tough decision. This isn't easy. You might look at us and think, well, they've already had their mind
074made up. It's we don't. Um, we need to take care of our teachers. We want to take care of our kids. And so, you know, this is it's a it's a tough thing. How do how do we continue to fund properly and effectively so that our kids are successful in the future? Our mission is to educate kids for success in a changing world. And we need the best teachers. Maybe we don't need the very best, but we need really good ones. I'd love to have great ones in all my kids classes. And you know, there's been some discussion about the district administrators and salaries. I don't know where you're getting that information. And I don't know if it's completely accurate, but you know, nonetheless, I think we do a good job with the people that
075we have. And so I just want to share for you, for the public to know that this is, you know, this weighs deep on all of us. It weighs deep on me. And um I I just I appreciate those of you that have come out that you've shared. and uh we care we care about your situation and we also care about the 20,000 kids that we are responsible for. So I want to just echo what Brian's saying. I'm a retired school teacher. My wife is retired. I know your feelings. I have property in the south end of the valley. I have to pay property taxes on that. And yes, the value of my house has increased over the years and it's worth a whole lot more now than it was when I built it. But
076we've just have to tighten our belts and make do. I have a daughter that's teaching now and she struggles. She has two kids she has to provide daycare for and everything else goes along with it. It's hard. Uh but I think we as a district are doing the best we can with what we have and we are educating the students in our valley. Thank you. >> Any other comments or concerns, discussion? Um I would like to make one comment. I appreciate our legislators who are here and um it's the first time I've ever seen a legislator in a p in a schoolboard meeting here and I appreciate their work and their efforts and to their points we appreciate everything the legislature gives to us and sometimes lots of times in the last 5 years um
077as they increase in some areas they decrease in others as um Representative Thompson well knows because he's been doing uh I appreciate his efforts especially to understand school finance. He's been working with um legislative um finance officers at the at the legislature to understand that with tutor sessions through the whole legislative session which impressed me that he cared enough to do that to try and understand it better and um he's doing very well and I appreciate his work. So, please understand that we are grateful for everything the legislature does for us and as they increase in some areas, they decrease us in others. And so, um, uh, it's impressive what we are able to do for 20,000 students in Cash County School District. I am grateful to our uh teachers, support staff, administrators who total
078almost 3,200 people in this valley and all they give to our district. And so my vote, my vote will be for the students, the 20,000 students and the 3,200 employees in this district who are also taxpayers with us here. Um, seeing no further discussion, we will vote electronically on this Voting is closed and the motion to adopt the proposed tax rates for tax year 2025 passes by a vote of six in favor and one against. >> Thank you, Jared. >> Who voted against? Uh, next on our action agenda, we have an adoption of the 202526 uh budget. I'll take a motion to approve or amend. >> That was diff. >> Thank you. No one cares. >> I will take a motion to adopt the 202526 budget. >> I make a motion to adopt the 202526
079budget. >> I second that. >> Thank you. Is there any further discussion on this? Seeing none, we will vote electronically on the adoption of the 202526 budget. [Music] Voting is closed and the motion to adopt the 202526 budget passes with six in favor and one against. >> Thank you Jared. And uh seeing we have arrived at the end of our agenda, we will stand adjourned. Thank you for coming. Thank you.