Who is responsible for levying the "15% Tier 1" tax rate increase?

The local board of education is responsible for levying the "15% Tier 1" tax rate increase. This authority stems from their role in managing the funding and budgeting within their school district. When local boards of education determine the financial needs of schools, they may decide to implement tax increases to meet those needs, particularly for funding essential services, staff salaries, and improvements in educational facilities.

The decision to levy such taxes typically occurs after a thorough assessment of the district’s financial situation and consideration of available state and federal funds. This allows local boards to respond to specific needs within their community and school system, ensuring that they can maintain or improve educational standards. By having this responsibility, local boards can directly influence the level of funding available for schools, tailored to the unique requirements of their districts.

In contrast, while the state government plays a role in establishing educational funding frameworks and guidelines, and the federal government provides additional resources through grants and programs, it is the local board that directly implements local taxation decisions. The Department of Education may provide oversight and support, but it does not have the authority to levy taxes.