"The survey demonstrates that the community supports the district's vision for an earnings tax," explained Treasurer Shaun Bevan. "However, November 2008 was the district's window of opportunity to pass the earnings tax. Even with the cuts in place, the district can not survive the 18-month collection window of an earnings tax. We must pass a property tax to reposition the district's finances so that an earnings tax would be a feasible solution in the future."

With input from the community survey and to avoid state take over, the Little Miami school board voted to place a 7.95-mill incremental property tax for 5 years on the November 2009 ballot. The incremental levy request would ask for a smaller-than-needed amount from voters the first year with additional amounts of 1.25 mills added in subsequent years of the levy request.

"The survey indicates that the community believes the district needs additional funds, but they are concerned about paying for it. This type of levy allows the district to lower the amount of property tax upfront and increases in future years when, hopefully, the economy improves," explained Treasurer Shaun Bevan. "In May, we asked voters to support a 9.95-mill levy. The incremental levy has allowed us to drop to 7.95 mills."

The downturn of the economy has had a significant impact on the district.

"Little Miami is facing a very real financial crisis," Mr. Bevan said. "Our two largest sources of revenue — state aid and local property values — are being slashed at an alarming rate."

The last two state budgets have cut district funding, totaling approximately $6.5 million. With the collapse in the housing market, the district also anticipates a significant decline in local tax dollars due to the 2009 triennial property value update.

The district has already implemented $7 million in budget reductions, including cutting more than 80 positions, closing Morrow Elementary, Butlerville Elementary and the Kindergarten Annex, eliminating music, art and physical education classes for elementary students, limiting course offerings in grades 5-12, implementing full pay-to-participate for all extracurricular activities, switching all employees to a high deductible insurance plan, eliminating high school busing and busing within two miles of a child's school, reducing substitutes and overtime, limiting facility use, slashing school library services and doing away with professional development for staff.

School district employees are doing their part to help stave off the financial crisis. At the July board meeting, a wage freeze was implemented for administrators. At the August meeting, wage freezes were approved for all classified staff — custodians, secretaries, aides, bus drivers, etc. Negotiations are ongoing with the teachers' union.

The Little Miami school board voted to approve the 7.95-mill incremental property tax for 5 years that would cost $20.25 per month per $100,000 of home valuation beginning in 2010. Each additional year, the levy would grow by 1.25 mills, or about $38 per year or just $3.17 per month per $100,000 of valuation. If the levy passes, the district would reinstate some of its cuts in phases, including:

If no levy is passed during the school year, Little Miami will be required to cut more than $6 million — or the equivalent of 110 more teachers — from it's budget.

"This is a scary time in the history of Little Miami. We have never faced cuts of this magnitude before," said Mr. Bennett. "In these uncertain economic times, I hope the community will not lose focus of the good that has been accomplished here at Little Miami. I believe we can work together as a team and successfully meet this challenge."

Click here to review the community survey report.