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School Evaluation Services answers frequently asked questions about the Data User's Guide to School Performance, Home Values and Property Taxes in the Lower Hudson Valley.
Question: How does A Data User's Guide report the academic performance of school districts?
Answer: The Guide gives two summary measures of each school district's performance across 18 achievement tests in the subjects of English language arts, math, science and social studies that students take in grades three to eight and in high school. These tests measure student mastery of the State Learning Standards that have been approved by the Board of Regents, published by the state Education Department and taught in each district.
Q: Does the Guide look at other indicators of school quality, such as co-curricular and extra-curricular programs?
A: The Guide is designed to help readers compare school districts using "standardized" indicators that are collected and reported the same way in every school district. Standardized information about co-curricular and extracurricular programs is not available across all districts. Still, it is important for readers to understand that schools do not limit their educational programs to the subjects measured by state tests. But the 18 tests used for the Guide do fulfill two critical requirements:
- They are universal. All districts are responsible for helping their students meet State Learning Standards as measured by these 18 tests.
- They are fundamental. School districts may have other learning goals, but they are supplemental to - or at least build upon the prerequisite of - mastering the "basics" of English language arts, math, science and social studies.
Q: Many school districts don't just invest in minimum competency; they invest in academic excellence. Does the Guide take this into consideration?
A: The state categorizes each school district's test scores using four performance levels. The Guide reports the percentage of scores at levels 3 and 4 combined (the percentage that meet or exceed state standards). However, the Guide also reports the percentage of test scores just at Level 4, the highest category.
Q: The Guide uses test scores from the 2005-06 school year; why aren't the scores from 2006-07 used?
A: The purpose of the Guide is to compare test results and tax bills from the same academic/fiscal year. The most recent year for which both types of data are available is the 2005-06 year. Average residential tax bills in 2006-07 were not yet publicly available at the time the Guide was written.
Q: School taxes typically make up the largest portion of a homeowner's total property-tax bill. Does the Guide combine other kinds of property taxes with school taxes?
A: The Guide reports only the average residential property-tax bill levied by each K-12 school district. It intentionally excludes other property taxes levied by county, city, town and village governments that are not generated by school districts.
Q: If a school district has a higher average residential property-tax bill than another school system, does this also mean that it raises more revenue per student?
A: No, the average property-tax bill per household does not reflect the average amount of revenue raised per pupil. It is possible for a district with a higher average residential property-tax bill to raise either more or less revenue per pupil than a school system with a lower average tax bill.
Though the Guide provides information about each school district's total revenue per pupil, it is primarily concerned with comparing property taxes and home prices to achievement levels. This is because the Guide is designed to meet the informational needs of property owners, homebuyers and taxpayers. It is not meant to be a study of a school district's efficiency or cost-effectiveness. (An analysis of each school district's total revenues and operating expenditures can be found elsewhere, on the SchoolMatters.com Web site.)
Q: If a school district has a higher average residential property-tax bill than another school system, does this also mean it has a higher tax rate?
A: No, it is possible for a district with a higher average residential property-tax bill to have a higher or lower tax rate than a school system with a lower average tax bill. Comparisons are made between residential tax bills instead of tax rates for reasons that are explained in the Guide, such as that two communities' tax rates cannot be directly compared if they assess property values at different percentages of market value. Even though the state Comptroller's Office publishes full-value tax rates, they are based on a combination of different property classes, not just residential properties. Therefore, they do not necessarily reflect the tax rate that would be applied to a particular residence. Additionally, tax rates do not reflect reductions made to tax bills through New York's STAR tax relief program, which are a significant consideration when buying a home.
Q: Do school districts assess the property values that are used to calculate tax levies?
A: No, the school districts in the tri-county region do not assess property values. They levy taxes based on the property assessments made by municipalities, such as the cities, towns or (in one case) the village in which they are located.
Q: Could a school district's average residential property-tax bill be higher than those in other districts for reasons beyond its control?
A: Most certainly. The Guide explains that property-tax bills can vary among school districts for reasons such as:
- Residents' income and property wealth
- Residents' willingness to fund the district's budget
- The mix of property types in the district, such as residential, commercial, agricultural, etc. (low numbers of commercial properties or large numbers of tax-exempt properties especially can place a greater share of the tax burden on residential property owners)
- The full market value of taxable properties in each district
- The amount of taxable property value per student
- The district's eligibility for various types of state and federal aid
- The enrollment of students who typically cost more to educate because of economically disadvantaged backgrounds, disabilities and limited English proficiency.
Q: Don't most people already know about their community's taxes, property values and schools?
A: Current residents in a community may already know a lot about their property taxes, the value of their homes and the quality of their schools. But families moving into the region (or even relocating within the region) may need this type of information to help them find a new home. Even where existing residents are concerned, they may be knowledgeable about their own community but may not know as much about other communities in the region. The information many people have about other communities is anecdotal or inconsistent, so the Guide attempts to make an objective set of comparative data accessible to everyone.
For additional information, the state Office of Real Property Services has several helpful links to related topics at http://www.orps.state.ny.us/home/tri_index.cfm.