FORT SMITH -- Voters in Alma will decide in November whether to approve paying less in taxes each year.
A proposed millage rate for the Alma School District of 42.4 mills awaits residents on the ballot for the Nov. 3 general election. The current rate stands at 43.4 mills.
District Superintendent David Woolly estimated that the current rate was approved by voters in about 1998. The school district built many facilities through a concerted program about 15 years ago, and it had not had the need to do anything in the time since then.
"So, two or three things have happened all at once that kind of all came together in a perfect way," Woolly said. " O n e , w e have some facilities we do need to construct. No. 2, we've got record low interest rates. Nobody's ever seen interest rates this low in the history of, at least of any of us. And then No. 3, the opportunity to reorganize our existing bonds."
Woolly said that by asking voters to approve this 1-mill reduction, the school district can generate the funds needed to construct some necessary buildings, as well as make renovations and improvements to existing facilities.
Mike Mertens, assistant executive director of the Arkansas Association of Educational Administrators, said that while it happens occasionally, it is uncommon for a school district to propose a lower millage rate to voters.
"It's been my experience that districts that do ask for the millage actually to be lowered, that there's typically some history to that," Mertens said. "In other words, maybe a previous situation where they asked for a millage increase. It's almost like a promise to their community that if whatever that millage funded is paid off, that they'll lower the mills. Again, it is unusual, but it does happen every once in a while."
This reduced millage rate would save someone who owns a $100,000 home in the Alma School District $20 in taxes each year. A mill is one-tenth of a cent, with each mill producing $1 in taxes for every $1,000 of assessed valuation. Counties assess real property at 20% of its appraised value. That value is then multiplied by the millage rate to determine taxes.
With the understanding that a $100,000 home would come with an assessed value of $20,000, at 42.4 mills, that $20,000 would be multiplied by .0424 to determine a tax of $848 on said home. Under the current rate of 43.4 mills, that same $20,000 assessed value would be multiplied by .0434 to get a tax of $868. This would be a $20 reduction in the taxes paid under the new rate.
"We had the opportunity to [propose to reduce the millage], and ... if we can give [our taxpayers] the opportunity to lower their millage, if we can do that and make everything work like it needs to, why wouldn't we?" Woolly said. "That's just doing the right thing for taxpayers is the way I view it."
The total rate proposed, according to a sample ballot, includes the statewide uniform tax rate of 25 mills for general maintenance and operation, as well as 17.4 mills for debt service. These debt service mills will be a continuing tax until the retirement of proposed bonds, which would be issued in the principal amount of $58.43 million and mature over a 35-year period for the purpose of "refunding all outstanding bonded indebtedness," and making improvements to the district.
Woolly said the improvements proposed deal with the growth the district is experiencing, new programs and maintenance of facilities to prolong their life.
One of the buildings that would be constructed if the millage question is approved is a 6,000-square-foot agriculture facility at Alma High School. Woolly said the district has not had an agriculture program in recent years up until it was restarted in the fall of 2019.
A school district pamphlet explains that the building would include two classrooms, a large shop area, a greenhouse, a barn, and other things that an agriculture program needs to have, Woolly said.
"We don't have any of that right now," Woolly said. "Right now, the teacher's teaching in just a regular classroom, and although that was fine to get started, it will quickly not be fine, so we need to construct that facility."
Lakan Brumley, agricultural education instructor and Future Farmers of America adviser for the district, said that about 90 high school students and about 40 middle-school students are enrolled in courses in the program. She is the sole teacher for the program.
Currently, Brumley said, there is little that the agriculture classes can do regarding the hands-on components of a career and technical education program. She said the proposed agriculture building would be able to address those shortcomings.
"If we were to be able to build the agriculture facility, it would be a great asset to our students and something that Alma School District has been missing as far as another program to offer their students," Brumley said.
Another component of this project would be a multipurpose student activities center at the high school. At about 35,000 square feet, Woolly said, this facility would be used by sports teams, band and Navy Junior ROTC. It would also be used for academic purposes, such as quiz bowl contests, robotics competitions, History Day and Science Fair.
The school district's administration building also would be expanded by 3,600 square feet, according to the pamphlet. This would be done to provide space for district staff positions that have been added to maintain "school and facilities function" in the wake of student enrollment growth and increased requirements from the state in the time since the facility was originally built, 1980. Enrollment has grown by more than 1,300 students in that time.
This moving of employees into the expanded administration building would allow for the building these people currently occupy, the administration annex, to be repurposed into a state-funded early childhood center through the Arkansas Better Chance program, the pamphlet states.
This project also includes parking lot resurfacing and repairs and upgrades of building roofs.
Woolly said that if the millage passes, the change would begin the next calendar year.
"That would be the rate that would be applied to their tax bills that they would start getting next spring," Woolly said.
Should the new rate not be approved, Woolly said the current rate, which is due to expire in 2040, would continue.
Early voting runs Oct. 19-31, according to the Crawford County clerk's office. Voters can cast ballots at the Alma Community Center at 114 Collum Lane East or the Crawford County Emergency Operations Center at 1820 Chestnut St. in Van Buren from 8 a.m. to 6 p.m. Monday through Friday and 10 a.m. to 4 p.m. on Saturdays. People also can vote early at these locations from 8 a.m. to 5 p.m. on Nov. 2.