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In class

School Infrastructure Funding Overview

In 2008, House File 2663 changed the sales tax used for school infrastructure. Under the new law, provisions allowing for a local option sales tax to fund school infrastructure (SILO) were repealed and in their place the statewide sales tax was increased from 5 to 6 cents. This additional money is placed in the Secure an Advanced Vision for Education (SAVE) Fund, and is distributed to school districts on a per pupil basis. The allocation is computed each year based on the amount that would have been generated by SILO divided by the combined enrollment of all school districts. Funds are to be used for property tax relief as well as providing schools with a stable source of revenue, to be used according to the existing revenue purpose statement until it is amended or the SILO tax credits expire.

Revenue Purpose Statement

SILO was determined on a county basis, not by school district. School districts that...



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