Commission sends Hickman County school budget back to board, asks for tax-revenue adjustments

Hickman County commissioners voted to return the proposed school budget to the school board with guidance on revenue assumptions after a lengthy presentation by the incoming director of schools.

Marcy Tidwell, the incoming Hickman County director of schools, told the commission the district needs roughly $700,000 ("a little over" that amount, Tidwell said) to comply with a state-mandated minimum teacher-salary schedule that sets the zero-year minimum at $50,000 and includes stepped minimums for years 1—5, 6—10 and 11-plus. Tidwell said ESSER pandemic funds have ended, enrollment has declined and capital maintenance needs total roughly $400,000. Tidwell said the school system was "specifically requesting for 8 cents" in property taxes to meet the mandate and asked the county to consider separate capital assistance.

Commissioners pressed for the enrollment and revenue assumptions behind the request. County finance staff said TISA (state funding) projections are based on prior-year counts and that the budget used a local-option sales-tax estimate of 2.9% as a conservative figure; commissioners noted actual receipts have trended higher and that revenue estimates affect maintenance-of-effort calculations.

Commissioner Matthew Barnhill moved to send the proposed budget back to the school board with guidance to change the local option sales tax to 3.3% and revise the property-tax penny proposal; Commissioner Dusty Jordan seconded. The motion passed on a roll-call vote.

The action means the commission declined to approve the school board's submitted revenue/tax proposal at this meeting and asked the school board to return with revised revenue assumptions and tax-rate recommendations. Finance staff will reflect any changes in budget line 101 and related entries if the board returns with revised numbers.