Lincoln Parish board approves sales-tax consolidation plan, votes to send measure to voters

The Lincoln Parish School Board on March 3 approved a plan to consolidate five existing half-cent sales-tax propositions — a total of 2.5% — into a single consolidated sales-tax pool and voted to send the consolidated levy to voters in a special election.

Lucius Grant, who presented the plan to the board, said the consolidation would create "one big bucket" of funds the board could allocate for salaries, benefits, capital and emergency repairs rather than several narrowly dedicated half-cent funds. "What this is determining is, is you're going to have 1 big bucket or you're going to have a bunch of little ones," Grant said, adding the change could improve the district's bond rating and lower borrowing costs.

Supporters told the board consolidation would increase flexibility for unforeseen expenses such as urgent repairs and for managing debt-service calculations. "This frees you up to do that," Grant said while describing scenarios in which tightly dedicated funds could not be used to respond to emergencies.

Opponents warned consolidation could undo specific voter-directed dedications and enable the board to reallocate funds away from previously targeted projects or schools. A community member told the board, "These funds were dedicated and dedicated for a reason...you can go in and get this little pile," arguing consolidation makes it easier for funds to be moved between projects without immediate voter approval.

Board members pressed for clarification on how much of the 2.5% is already effectively dedicated to salaries and benefits and on whether the proposal would change payroll commitments. Finance staff explained the five half-cent propositions were adopted over time and that approximately 1.67 of the 2.5 percentage points is already dedicated for salaries and benefits (reflecting roughly the majority of the revenue stream), while actual spending on salaries and benefits amounts to an even larger share when the district allocates non-dedicated funds for personnel. "Right now, this gives us maximum flexibility," Grant said, noting the voters would still approve the consolidated proposition and that the board could choose to write language dedicating a portion of the consolidated tax if it desired.

After discussion and public comment, a motion to approve the consolidation plan passed; the president noted two members voted "no" and declared the matter passed. The board then adopted a resolution calling a special election to authorize the levy of the consolidated sales and use tax; the date discussed for that election was June 27.

Votes at a glance: - Sales-tax consolidation plan: approved by the board (two "no" votes recorded); the board also adopted a resolution to send a consolidated sales/use tax proposition to a special election, discussed for June 27. - Resolution designating Support Personnel Week (April 20–24, 2026): approved. - Declaration of surplus buses and authorization to dispose via bid process: approved. - Authorization to post Chromebook RFP (≈2,500 devices; replace by summer 2027): approved. - Authorization to advertise bids for food, kitchen supplies, pest control and produce for 2026–27: approved. - Substantial-completion paperwork for three capital projects (Ruston Junior High parking/security fencing; Ruston High gym renovation; Ruston High roof recoating): approved. - Authorization to proceed with CMAR (construction-manager-at-risk) for conversion of the Lincoln Parish Early Childhood Center (LPEC) subject to state requirements: approved.

What the board did not resolve today: The board approved sending the consolidated-sales proposition to voters rather than adopting any permanent reallocation of funds; any dedication language or specific allocations would be set either in the ballot language the voters see or by future board action if the proposition passes.

The board also received routine personnel and financial reports, including a sales-tax report noting February collections were down about 22.6% from the same month a year earlier because of changes to statewide sales-tax returns and vendor reporting glitches; finance staff said the issue was being tracked and that updated collections figures would be provided next month.

Next steps: The board will publish the ballot language and election details for the special election; if citizens approve consolidation, the district will move forward under the consolidated structure and the board retains authority to determine specific uses of the consolidated fund subject to any dedication language approved by voters.

Quotes used in this article are taken verbatim from the March 3, 2026 Lincoln Parish School Board transcript and are attributed to speakers identified in the meeting record.