Frontenac School Board Reduces Local Taxes

During the USD 249 school board meeting on April 12, 2021, the district announced it will be

able to redeem the district bonds entirely next fiscal year. This will eliminate the 5.541 mills

currently levied in the Bond & Interest fund for Frontenac School District taxpayers. These 25

year bonds originated in 2005 but after refinancing they can be paid off in calendar year 2021.


The Bond and Interest mill levy for the district has been decreasing over the last couple

decades. In 2002-03, the Bond and Interest mill levy was 11.875. In 2005-06, with the new

2005 bond issue, the bond and interest mill levy was 8.554 and remained at that level for a

while. The last several years the bond and interest mill levy has been in the 5.541 range.

Refinancing and assessed valuation increases have allowed for a 3 mill reduction since the

bonds originated in 2005. Now with the payoff, the remaining 5.541 mills will be eliminated.

Also at the April board meeting, the USD 249 Board approved a Local Option Budget (LOB)

Resolution. The resolution states that the board of education shall be authorized to adopt a

local option budget in each school year in an amount not to exceed 33% of the amount of total

foundation aid. This resolution allows the Board the authority to increase the LOB from the

current 30% to a maximum of 33% in any year when the school budget is adopted. If the board

chose to exercise the full 33% LOB for the next fiscal year, it would increase the mills levied in

the LOB fund by a little over 2 mills, assuming state aid remains the same. The net result of this

action, when combined with the elimination of the Bond and Interest millage, would allow the

USD 249 Board of Education to pass on a little over 3 mill tax reduction to the taxpayers of USD

249. Reducing the district overall mill levy 3 mills is projected to make USD 249 the lowest mill

levy of the school districts in the area. The net tax savings of a 3.3 mill levy reduction for

USD 249 tax payers on a $100,000 appraised value home would be $37.95 annual savings.



Utilizing the 33% LOB would create an extra $225,000 in the district’s budget. Because USD

249 receives 78% LOB state aid, an estimated $175,000 will come from the state. The

remaining 22% equals $50,000 coming from local real estate taxes of residents and businesses

in the USD 249 School District. These additional funds will be used to hire additional staff in the

form of a school resource officer, an elementary physical education teacher, public information

director, and a MTSS teacher.



The elimination of the Bond and Interest Mill Levy at a time when the district can access

additional funds through the LOB Mill Levy while still being able to pass on an over 3 mill

decrease to taxpayers creates multiple opportunities for the district. The district is very excited

to be able to reduce taxes for our patrons to possibly the lowest in the area, while also

accessing state aid that will allow for additional staff necessary to keep Frontenac as one of the

top districts in Kansas.