Op-Ed
TABOR
By Dr. Henry R. Scipione, Superintendent of Schools
On Nov. 7, all voters in Maine will be asked to vote on the TABOR question. Question #1 on the ballot is referred to as TABOR or the Taxpayers Bill of Rights. Question #1 asks taxpayers if they "want to limit increases in state and local government to the rate of inflation plus population growth and to require voter approval of all tax and fee increases." When you first read this question your response is likely to be, "Yes, of course I want to limit my taxes." We all want to limit the money we are spending on taxes.However, the primary question we need to be asking is what will the impact of this approach to tax limitation be? If TABOR is approved what will happen? These are appropriate and important questions to address. I will attempt to answer these questions based on the impact to our schools in York.
The TABOR for schools is based on a formula that uses the cost of living and student population change to determine the percent of budget increase allowable. This sounds reasonable on the surface but let us look at what it would mean for York. In order to determine the impact on education in York, we looked at what would have happened to our schools if TABOR had been in effect in 2005. That year, we had a reduction in student enrollment of 36 students from the previous year. Using the TABOR formula in 2005 would have resulted in an increase of 1.68 percent for 2006. If the schools had been held to that percent of increase, it would have resulted in the reduction of $712,895 from the budget that was approved by the voters that year. This would translate to the equivalent of 14 teaching positions. In other words, two factors over which we have no control, cost of living and student mobility, would have potentially resulted in a loss of 14 teaching positions, given a reduction of only 36 students.
How could the TABOR formula have such a significant impact? The answer lies in the fact that approximately 80 percent of our budget consists of fixed costs. Fixed costs include energy, transportation, benefits, debt service, etc. These costs are not increasing at the rate of inflation but often at a higher rate. The TABOR formula would require that those costs be assumed within the budget. In order for that to be accomplished, within the TABOR guidelines, the reduction must come from the costs that can be controlled. In the case of this example, keeping the budget within the TABOR guidelines would require a significant reduction in the number of teaching positions.
Can the York Schools function within the limitations of TABOR? I believe that answer is simple. The York Schools cannot provide the same quality of education under the limitation of TABOR as is currently provided to the students of York. TABOR would result in a decrease of service and quality to our students.
TABOR has a provision that allows for an override. It is a cumbersome and expensive process that requires a two-thirds vote of approval from the voters. Our democratic principles are based on a one person-one vote premise. TABOR would abandon that premise by requiring a two-thirds vote of approval. This substantially changes the power of a single vote because it would require double the number of votes to approve the override than to oppose it.
If TABOR is not the answer, then what is York doing to control school spending? This question is critical to deciding whether to support TABOR. There are a number of steps that York has taken to address the spending issue. The York Tax Task Force has created a formula to determine a cap on budget spending that involves a formula that is thoughtful, sensitive to voters and allows reasonable budget increases. The York Schools' budget process has honored that formula. The York School Committee voted to return $1.4 million in additional state aid to education directly to the taxpayers of York to reduce the tax impact. The School Committee completely reviews, amends and then sends that proposed budget to the Budget Committee. The Budget Committee then has complete authority over the budget that is sent to the voters. Most importantly, under York's Home Rule Charter, the voters of York have local control over line item approval of the school budget. It is the voters who decide what is approved and what is rejected on each article that is on the May budget referendum.
TABOR has the potential to have a significant impact on our schools. You will be asked to vote on Question 1 on Nov. 7. I hope that you consider all the information available about this question and become an informed voter before you cast your vote.
