Who pays the referendum tax?
Only those who pay property tax in the Delphi Community School district pay the referendum tax. Commercial rental property owners may choose to pass the tax on to their tenants. Senior citizens, homeowners, mortgage holders and some other types of taxpayers receive exemptions that lower their assessed value and lessen the impact of the tax rate compared to others. By law, the rate is applied to the net assessed value of the property after these deductions. The law does not allow certain classes of taxpayers to be exempt from the rate. For instance, charging only property taxpayers with children in the schools would be considered tuition and against the law established by the Indiana Constitution that says education is tuition free and available to all.
DCSC’s incoming transfer rate of students from outside the district has actually increased by three times over the last five years. The resulting enrollment overall has only dropped by 2% in 2021. In 2022, DCSC enrollment is only down 18 students from 2017. Opportunities and great teachers attract students from other districts. These transfer students bring in an extra $670,000 which helps to provide teachers and programming to all students.