Budget & Tax Survey

Of the counties responding to the 2017-18 Budget & Tax survey, General Fund budgeted expenditures remained stable when compared to last year. 70 counties report higher 2017-18 budgets over 2016-17, with the average increase less than 1%.
  
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School Finance


Public school enrollment dropped by about 8,000 students (-0.55%) statewide, and charter school enrollment grew by 10,557 students (12%).

County appropriations to school budgets grew, on average, around 8.5% this year. With data from 98 counties, the current expense funding provided by counties equals nearly $3 billion. And counties budgeted more than $1 billion on debt service and capital reserve for school capital projects. Average per pupil county current expense spending, which includes charter school students, is $1,643, a 4% increase over last year. 


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17 counties report that they have a funding formula or agreement in place, and 15 counties responded that they provide some sort of supplemental funding for early childhood programs and services. Examples include additional county Pre-K funding and rental assistance for facilities.


Other Survey Data


-- 35 counties had a property tax rate change in 17-18, with 24 counties increasing and 11 counties decreasing their rate. Fifteen counties had a revaluation in 2016 and 24 counties have one in 2017.


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-- Property tax revenues remain consistent with 2015-16 reported revenues, and the total assessed valuation has increased about 3% with roughly the same number of counties responding.


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-- The 2016-17 local sales tax growth rate was, on average, 9% based on reporting counties; the average projected 2017-18 rate is approximately 4%.

-- Five counties report that they anticipate holding a quarter-cent local option sales tax referendum in 2018, and an additional seven counties may consider later in 2018. Click here to see more about these ballot measures.

-- See the full survey for additional data on school finance, county personnel, and other budgeting questions.


Note: The annual Budget & Tax Survey data is self-reported by counties.  A link to the survey spreadsheet is available at the bottom of this page. Missing data fields appear as red cells on the survey. If your county shows missing data, use this link to update your information on the spreadsheet. Complete data provides more comprehensive analysis for all of our 100 counties, and we appreciate your help on this annual survey.

Complete county-by-county data as well as previous survey results can be found in the spreadsheets below. Please note that these are self-reported data, and do not reflect audited expenditures, revenues, or other county information.


Survey Data XLS