If you have followed the Comments, you will note some confusion regarding the School Board position on changing the apportionment formula. I visited the Fall Mountain Regional School District website for a copy of the Annual Report. This was copied from that document although my chart doesn’t come out as clearly as the one in the actual document. Hope this helps. – Lil
Warrant Article 9.
To see if the school district will vote to change the school district’s apportionment formula for operational and capital outlay costs in accordance with RSA 195:8 to 195:7 formula II option (b) & RSA 195:13 “one-half of all such costs shall be apportioned on the basis of the ration that the equalized valuation of each pre-existing district bears to that of the cooperative district and 1⁄2 shall be apportioned on the average daily membership of the preceding year to include Roman Numeral (II) all expenses referenced in roman numeral (II): High School. By Petition.
The School Board DOES NOT recommend this article (1-Yes, 5-No, 0-Absent).
2/3 Ballot Vote Required for Passage
Explanation on Warrant #9: This warrant article is petitioned by taxpayers residing in Charlestown and would change the present formula in the Articles of Agreement for sharing High School expenses from a 100% ADM (average daily membership) to a formula based on 50% ADM and 50% Equalized Valuation. Equalization is the process by which the New Hampshire Department of Revenue Administration makes adjustments to each municipality’s locally assessed values to calculate the estimated 100% value of the municipality, effectively making lower assessed towns on par with higher assessed towns.
Based on present membership for 2015-2016, if this article passes the change in apportionment formula and tax assessments would be as follows:
2015/2016 2015/2016 If Passed -Estimated Change:
Present High School HS Formula Change Increase/ On Town’s total
TOWN Formula- 100% ADM 50%ADM/50%Eq.Val. (Change) Assessment
Acworth 6.0210% 8.0712% 2.0502% $166,040
Alstead 16.5044% 16.2976% (0.2068)% ($16,749)
Charlestown 44.5308% 35.4472% (9.0836)% ($735,662)
Langdon 5.1314% 5.6778% 0.5464% $44,256
Walpole 27.8124% 34.5062% 6.6938% $542,115
Please keep in mind that Average Daily Membership for the district towns change yearly based on number of students enrolled and attending. With current formula, a town’s percent of shared costs can go up if they have more students enroll or go down if they have less students enroll.