LINN — Linn R-2 Superintendent Bob James warned board members at Thursday’s meeting about potential revenue issues due to legislation.

“Probably the most intensive information that I provided to you all is in reference to some joint resolutions that are going to potentially impact our local revenues,” he said of HJRs 3-8. “It’s a little bit different than that traditional path for legislation that actually goes to a vote of the people. Here’s my concern. The focus for those joint resolutions is personal property taxes.”

James said things were different in Texas. “Coming back home, I had not paid personal property on boats, cars, trucks, you name it,” he added. “So, that was a bit of a surprise to me as I came back to Missouri from Texas.”

Of the district’s assessed valuation totaling $97 million, $26 million is in personal property taxes, or about 30% of Linn R-2’s local revenue.

“Here’s the missing link that I want to make sure that you guys understand,” said James. “In all of those joint resolutions, there’s a provision that guarantees that the amount of taxes in Osage County won’t be lowered because of those joint resolutions. What it will do is take the people who are paying only taxes on cars, trucks, jet skis, etc., and it’ll move that tax rate over to real estate property owners only. So, that means, if you rent in Osage County and you don’t own property, you’ll fall off those rolls. However, the person you rent the house from is going to have an increase of about 30% in their real property taxes.”

James added that while the district should not go backward, the legislation ensures that fewer people are responsible for supporting the school. “That includes those who aren’t necessarily invested from a land or real property standpoint,” he said. “So, I just want to make sure that everyone understands that that tax collection won’t go away. It’ll just mean fewer people pay. As a result, lease and rent prices are going to go up because homeowners are going to pass that along. I know at the state level, they’re already discussing budget cuts for next year, and they’re not talking about anything definitive. This isn’t the time of year to do that, but everybody wants to know if we can do business for less at the state level. That will potentially impact us. Local and state taxes are our main funding sources. So 80% or 90% of our funds come from those two pots, and both of them are a little wobbly now, so I’ll be paying particular attention to that.”

Senate Bills 3 and 68 will also play a part as they freeze property taxes for some elderly citizens. “As a taxpayer, I’m a big fan of that, but that also moves a fund source away, and so we’re asked to do more every year with the same or less,” said James. “That is a concern.”

In related business, James noted that because of the district’s investment strategy, the checking account will look low for a period of time.

He explained that the first $3,090,000 paid for bond-type projects came out of the general fund because James left the district’s available bond funds in an interest-bearing account, which is drawing between $30,000 and $50,000 in interest each month. “That means our checking account is drawn down low, and what we’re going to do each month is transfer the cost of operations out of that higher interest-bearing account to cover our expenses,” said James. “At the end of all of our projects, we’ll have $3.1 million left, which will transfer into our account. We’re just gonna leave that in there so we can earn more interest.”

James noted that each month he looks at accounts payable, payroll, requisitions, an anticipated total for the checks the board will sign, plus expected totals for payroll and continuing construction costs, which he shares with the investment company. Funds are transferred the same day so that payments are made on time.

• The board recognized Isaiah Franken, Alex Carnes, Alex Morfeld, Madison Mildred, Payton Peters, Dawson Sprenger, and Nash Tyree for their academic achievement. They were honored through the Rising Stars Program for scoring among the top half of all U.S. students who took the pre-ACT. “The exam provides a preview of the ACT experience, along with a highly reliable predictor of how students might perform on the ACT later,” said James. “That information is critical because it helps us adjust our lesson plans and learning, and it also demonstrates to students that college could be in reach for them if they decide to pursue that path.”

The pre-ACT program recognizes students at three levels: the Early Scholars Award, the Rising Scholars Award, and the Distinguished Scholars Award.

Franken earned the Distinguished Scholars Award for scoring in the top 5% of test-takers, and Carnes, Morfeld, Mildred, Peters, Sprenger, and Tyree earned the Rising Scholars Award for scoring in the top 6%-15%.

James added that all awardees will be presented with a certificate at home games.

• Board members approved a contract with Behavioral Designs of Holts Summit for behavioral assessment for $100 per hour for direct service on campus, $75 per hour for remote consultation, and $300 for a full development day.

James noted the district has six or seven students with extremely serious behavioral issues in need of service. “We need to get this done quickly so we can serve our students, including those who are having behavioral issues, but also the other students in the classroom,” he added.

• A final reading of Policy 6180 was held regarding English language learners, which the board approved. The policy reads: “The Board of Education is committed to identifying and assessing the educational needs of students whose native or home language is other than English. Once identified, the district will provide appropriate programs to address the needs of these students. Students entitled considerations under this policy include language minority students who come from a background where English is not the student’s first language, where the primary language at the home is not English, or both, and limited English proficiency students whose English language skills are insufficient to lead to the success of an English-only classroom. The district will also take steps to ensure, to the maximum extent practical, that the interest of ELL students includes the development and implementation of district programs and services that are offered by the district for its student body. Such students will be assessed upon enrollment. (The program) will be assessed annually thereafter; school personnel enrolling ELL students are trained in the process of identifying, assessing, and providing services to these students to ensure that parents and guardians are properly notified of the ELL program. All new and enrolled students are be given student Home Language Survey, form 6180, which should be completed in return to the school by the parent or guardian where the district has or may have in the future a low number of ELL students, district may contract with a neighboring district for services into a qualified ELL teachers; however, if the district serves 20 or more ELL students, the district will employ a full-time certified ESL teacher, and the board designates the special education director to serve as the district’s ELL implementer.”

Linn R-2 has no students in need of ELL services at this time.

• The district’s professional development plan has not changed much, James said, explaining that annual reviews are held to ensure it aligns with current district and campus improvement plans. A committee meets to determine PD needs.

• Linn R-2 continues to review its continuous improvement cycle, which states the district wants to improve scores by 3% each year. “It’s not a definitive number,” said James. “We just compare from year to year.”

Next year, the district will consider whether focus areas are still viable. “I just wanted to make sure you guys can put your eyes on that, if you need it as a reference to look at through this next year,” said James.

• Homecoming is slated for Oct. 3, with several activities planned for that week, and special performances at the football game. James noted that an alumni band will play at halftime and invited board members to participate.

Remaining business will be presented next week.