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CESA presenter walks Germantown board through revenue-limit "pie," shows districtauthority and mill-rate math
Summary
Sarah Vera of CESA 1 told Germantown board members that the state revenue-limit system constrains how much general fund revenue a district can raise and showed district-specific calculations that produced a revenue-limit authority figure and a 2025-26 mill rate of about $8.15 per $1,000 valuation.
Sarah Vera, a consultant with CESA 1, spent the finance committeesession on Tuesday walking board members through how state revenue limits work and what they mean for Germantown.
Vera used a "pie" analogy to describe the revenue limit: the crust defines the total allowable revenue and the fillings (state aid and local property taxes) determine how that pie is divided. She showed district-specific calculations used to derive base revenue, per-member adjustments and exemptions. "The revenue limit dictates how much general fund revenue…
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