[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},"mediaId",6310448,"mediaKeyId","2402508-00f6e7e103e938c7a79a5f80eea3d3d6","parentId",2402508,"title","Consultant: rising home values, caps and new deductions will shape Elkhart Community Schools' property-tax revenue","audioSeconds",1704,"startMs",1176000,"endMs",2880000,"viewUrl","/Search/View?dp=1&key=2402508-00f6e7e103e938c7a79a5f80eea3d3d6&start=1176&end=2880","thumbnailUrl","https://assets.pipeline.soar.com/2402508-00f6e7e103e938c7a79a5f80eea3d3d6/thumbnail_1176000.jpg","articleUrl","/articles/6310448/Indiana/Consultant-rising-home-values-caps-and-new-deductions-will-shape-Elkhart-Community-Schools-property-tax-revenue","mediaUrl","https://secure.pipeline.soar.com/6310448-3d87aa103835e5b8aa7a996e798bf886/orig.mp4?Expires=1776285564&Signature=owBfn0qgmle8HjU8WhyzAW7U2-gR5joH2TFvF9yR7tQQh~2ovUbBQZxTo7PpbeNk2wYfI7RycZpVZEXdSo5Na1nvLN9PB3JJIUgTvbCBPd1s5nsGN0O2wYNPTOwRlQF3VkYivNGaEUi86yHdZWDUVmzQgujS2pAtaHYGazh6yrNkgDvo1LjeUqvP0sZYlblJtkjP4No7HzrzjKc4JaSd4VdSsZMGGVM~N1wtPc2dm8iYKqNbJoQZE0tiqpuJwlk4~GJ2GtSnkyBaDqDeCFITkKgDhD34ivUl1wsMuh4mv184~8z0nEBuRQu48atA0iTHpCZ70WYd~WXaFw8UNMa9qw__&Key-Pair-Id=KUT5TJCACFTXG","author","","date","2025-02-26T12:49:49Z","article","Barry Gardner, a consultant with Policy Analytics, told the Elkhart Community Schools Board of Trustees on Feb. 25 that recent home-price gains, statutory deductions and Indiana'-era property-tax caps are the primary drivers of the district's property-tax revenue outlook.

Gardner said the district has a \"very diverse\" assessed-value mix and that assessed-value growth in recent years has been driven primarily by residential property. He described the tax system as \"a very complicated system\" and said his firm provides parcel-level projections to help districts model revenue scenarios and long-range financial capacity.

The presentation explained three mechanics that shape revenue: gross assessed value (the market-based valuation of property), statutory deductions that reduce the net assessed value the district actually taxes, and the circuit breaker mechanism that caps what some taxpayers may pay. Gardner said the district faces circuit-breaker losses of about $3,400,000 under the modeled scenario.

Gardner highlighted a 92-cent example tax rate the district has managed recently and pointed out that homeowners in many parts of the district are at statutory caps. \"If a district were to lower the rate in that situation, that taxpayer may not feel any relief in an area that has high, tax cap impact,\" he said. He also showed that the district's debt-service tax rate is relatively low (about 29 cents) compared with some peers and that reducing debt-service rates does not translate dollar-for-dollar into operations-fund gains because of circuit-breaker interactions.

Gardner reviewed the effect of recent legislation: he said House Bill 1499 (passed in 2023) raised the homeowner supplemental deduction from 35% to 40% in 2024, which reduced taxable net assessed value growth for that year and will phase back in subsequent years. \"That deduction pulled some of that AV away,\" Gardner said, adding that the deduction's scheduled rollback will cause some of that value to return to the tax base in later years. He cautioned the board to monitor ongoing bills at the Statehouse, including proposals that would change deductions or eliminate personal-property taxes on business equipment.

Gardner described sample scenarios the firm runs for the district, using parcel-level assessed-value histories, building permits and median-sales-price trends in Elkhart County. He said his firm projects assessed-value growth using that granular data and then models certified levy, projected circuit-breaker loss and net revenue to the operations and debt-service funds.

The presentation closed with Gardner urging the board to consider modeling multiple legislative outcomes and noting that even without district action, changes in deductions or other state-level policy could raise the certified tax rate the district must levy to generate the same dollars.

Board members asked questions during and after the presentation; no formal action was taken at the Feb. 25 meeting. Gardner and district staff said they will continue to refine models as legislation moves through the Statehouse.","mediaType","Video","parentTitle","ECS Board of School Trustees’ Meeting 2/25/25","oneSentenceSummary","Barry Gardner, a consultant with Policy Analytics, told the Elkhart Community Schools Board of Trustees on Feb. 25 that recent home-price gains, statutory deductions and Indiana-era property-tax caps are the primary drivers of the district's property-tax revenue outlook.","taxTitle","Elkhart Community Schools, School Boards, Indiana","taxId",13078,"location","Indiana","headline","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6310434,"Elkhart board approves personnel, safety and student-placement policy updates",91,3487000,3578000,"/Search/View?dp=1&key=2402508-00f6e7e103e938c7a79a5f80eea3d3d6&start=3487&end=3578","https://assets.pipeline.soar.com/2402508-00f6e7e103e938c7a79a5f80eea3d3d6/thumbnail_3487000.jpg","/articles/6310434/Indiana/Elkhart-board-approves-personnel-safety-and-student-placement-policy-updates","https://secure.pipeline.soar.com/6310434-86e833d8cd7abd1496658a7fc7e829ae/orig.mp4?Expires=1776285564&Signature=ihPbFI1PIow0BaS1ENnJk8qRLYsaH182qTs8oYyDgR8G~kEwPhj1H1dpyjst8-ErHkAVCUhm~EzJKI0JkjU3HsBdeUPRTVv71HbBErq9WPN9H3GSpAi5PlydX2iDT9l7umsaiD7xNzUm8z0oxIoGdHBnuxxTFAET23PnIhrVIlrSJ~v4nNM2etLJzlkszTgYSwWOd4cCU9O7jipZuCRqcxXErBrxjT78SLrbCNKhbwWSj9FHV6k2a7RgqTdFd3-ifNxH4o-DD8VO8KKFXstsJhmZo33Y3DjjNx9kf33qBSU9F1Mapb90WgZGFVTZCUy4Vu7nMlOJBhZLqGf4lJyS-g__&Key-Pair-Id=KUT5TJCACFTXG","The Elkhart Community Schools Board of Trustees on Feb. 25 approved several policy revisions and administrative regulations proposed by the administration.

The administration asked the board to approve revisions to board policy 3120.08 C S (employment of personnel for extracurricular activities), which were updated to reflect statutory qualification changes and Indiana High School Athletic Association coaching requirements. The board approved the policy after administrators removed duplicate provisions and reorganized the language.

The board also approved updates to the district's drug-free workplace policy (policy 3122.01 ACS) and a proposed policy (5340.01) addressing training requirements for staff supervising athletics and other activities where there is an elevated risk of sudden cardiac arrest. Administrators said the sudden-cardiac-arrest policy codifies ongoing training requirements.

Additionally, the board approved revisions to policy 5410 (promotion, placement and retention) and an administrative regulation related to early kindergarten entrance to ensure district officials have sufficient information to assess readiness.

Consent items, including personnel matters and donations noted during the meeting, were also approved under a single consent motion. Board members voted in favor of each item by voice vote and recorded the motions as carried.","The board approved a set of policy revisions and administrative regulations on Feb. 25, including updates to extracurricular employment qualifications, a drug-free workplace policy, sudden cardiac arrest training requirements and promotion/placement rules; all motions passed by voice vote.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6310438,"Board approves $19.8 million in bonds for 2025 middle-school renovations",214,6192000,6406000,"/Search/View?dp=1&key=2402508-00f6e7e103e938c7a79a5f80eea3d3d6&start=6192&end=6406","https://assets.pipeline.soar.com/2402508-00f6e7e103e938c7a79a5f80eea3d3d6/thumbnail_6192000.jpg","/articles/6310438/Indiana/Board-approves-198-million-in-bonds-for-2025-middle-school-renovations","https://secure.pipeline.soar.com/6310438-d09dfccaaa5f25328e708ded39ee1f3b/orig.mp4?Expires=1776285564&Signature=eyuOAfpp9uI-z4u4l0yFe2j49UWSmlt81k89EKYHz6418-I1xDbOFnDGadxmDMj4ScpAlHgQOrMuUBSlYWEYSJaDAMbPEvZhnmnkgn9tg0s2vMAPTOk0v3qVJUpgYpo5NGCODiOGI9dun4p4Yr3gXqJKyT2H-PKd9oPgr-Azm06OynF4aeoPtRm9giOxSIfa-1B8K6AGxYYlJ1292ZZ8OzxdUmmc5mQnhIEWU32UxgL-KvLMWtgVWUHyHc~L6uQuMF-1bvrjz37vC~TE0buXYCSzWxou1xAFwLasaVOqIgjPVRDH9dMq2H2x01tu9bE5Q8rb9fXF5rUMJev4VBYjMQ__&Key-Pair-Id=KUT5TJCACFTXG","The Elkhart Community Schools Board of Trustees on Feb. 25 confirmed a previously negotiated lease and authorized the issuance of bonds totaling $19,800,000 to fund renovations at three middle schools.

The business office told the board the financing plan calls for approximately $6,600,000 in bonds per school, for a total near $19.8 million, to cover construction, land acquisition and associated costs. Staff said a public hearing was held earlier in the proceedings to review lease terms and the financing plan.

A member of the public spoke during the hearing in favor of the investment, saying it would \"benefit greatly\" and provide resources and peace of mind for parents of incoming sixth graders.

The board first voted to approve a resolution confirming the lease and permitting bond issuance, then voted on an appropriation resolution authorizing the application of bond proceeds and interest to the middle-school projects. Both motions passed unanimously on voice vote.

District staff will proceed with bond issuance and project appropriations consistent with the approved resolutions and the financing plan.","Elkhart trustees confirmed a lease and authorized $19,800,000 in bonds (approximately $6.6 million per middle school) on Feb. 25 to fund renovations and related facility improvements; a public hearing preceded the vote and the resolutions passed unanimously.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6310443,"Elkhart board approves Gallagher for wellness consulting; trustee abstains over conflict",143,6031000,6174000,"/Search/View?dp=1&key=2402508-00f6e7e103e938c7a79a5f80eea3d3d6&start=6031&end=6174","https://assets.pipeline.soar.com/2402508-00f6e7e103e938c7a79a5f80eea3d3d6/thumbnail_6031000.jpg","/articles/6310443/Indiana/Elkhart-board-approves-Gallagher-for-wellness-consulting-trustee-abstains-over-conflict","https://secure.pipeline.soar.com/6310443-9acc3f0af1d9394a43d1a19ce0312d23/orig.mp4?Expires=1776285564&Signature=B8WcSG-5O~sZmV0D5NcPfi0qFznHeKfJ4jCyE3YLzQRYcFNBMRAigqZ6wzT9et3whsDsOz30TZqSEzfswI59HtmopmrCxKdNLf0b-N62pj6sGsgTWZY9OwdXQvZaIygsS6FieQ8qJKCwTmuO3dVGlsZhM9UcLqJL-Tt~eV5PQTuluZ-d2N9VafJYIrO4pxsFNDEkR3uwkjj~gv58cy-PNdK8WQ7NX5uBDuvvdobfGO7ZviYQ7IrfyUvkssVvKW~PUE69DxQEzShohUdFUmJjVYPMSF4Q-XBl~BBPfMKhKvkdDtBy5sKuQdchKJ4pi3vPIJlnDWC6RruH1--NZ1ge-A__&Key-Pair-Id=KUT5TJCACFTXG","The Elkhart Community Schools Board of Trustees voted on Feb. 25 to hire Gallagher to provide wellness consulting and brokerage services for the district, replacing the incumbent firm LHD.

The business office said it ran a request-for-proposals that produced four responses: incumbent LHD, USI, Gibson and Gallagher. The RFP evaluation considered firm experience, vendor management, technology and analytics, strategic approach, employee education and cost.

\"A poor plan well communicated is better than a great plan poorly communicated,\" said Mr. Quay, the district business-office representative presenting the recommendation. The administration recommended Gallagher with a target start date of April 1 to improve employee communication and understanding of plan value and benefits.

Board members took a roll-call vote. Eric Ivory, Anne Vanderbellen, Ellie Mullins, Mike Burnett and Stacy Davis voted yes; one trustee abstained, stating on the record, \"I will be abstaining because of my association within the industry and my affiliation with Gallagher.\" The meeting record does not identify the abstaining trustee by name in the roll call.

The motion passed with five votes in favor and one abstention. The board directed staff to finalize contract details and begin transition planning ahead of the April 1 start date.","The board voted 5-0 with one abstention on Feb. 25 to award wellness consulting and brokerage services to Gallagher, replacing incumbent LHD effective April 1 after a competitive RFP process.","actionData","errors"]

Article not found

Consultant: rising home values, caps and new deductions will shape Elkhart Community Schools' property-tax revenue

Elkhart board approves personnel, safety and student-placement policy updates

Board approves $19.8 million in bonds for 2025 middle-school renovations

Elkhart board approves Gallagher for wellness consulting; trustee abstains over conflict