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 1. GENERAL FUND Updated through 12/31/25 (50% of the Fiscal Year). 

      REVENUE: This reflects the collection of the bulk of property taxes for the year. Line R14xx is ahead of budget due to our Summer Learning Grant, which allows us to cover Transportation Costs. Interest rates continue to generate revenue on our cash holdings (mostly in the Oregon State Treasury pool fund. We received an unanticipated reimbursement from the state (via a federal program) on Line R4500 for costs related to required annual testing all district water sources for possible lead contamination. 

       A big area of concern is Line R1980.  That is the amount we "charge" to various grants to cover our 'overhead' expenses (called Indirect Costs). This is an expense in the grant and revenue in the General Fund. Some state grants no longer allow  us to recover those costs. Also, in order to maintain staffing in grants like the Student Investment Account; the increases in direct salary and associated payroll costs eat into the amount available for recovery of indirect costs. We budgeted about 25% less than last year, but are only at 37% of budgeted revenue. 

     EXPENSES: With overall expenses tracking at 46% of budget, we are holding the line. The mild winter (knock on wood) has helped significantly with energy expenses (Line 320). Future reports will reflect a huge increase in the cost of unemployment as part of Line 230. Legislation that allows some District employees to collect unemployment during school breaks was in effect for the summer of 2025. Although the budgeted was increased, the cost to the district for the June-Aug period was just over $142,000.

  2.  CONSTRUCTION EXCISE TAX

      Attached is the status of the Construction Excise Tax Fund through 12/31/2025. Final billings for the CHS Stadium resurfacing/turf project have come in this fiscal year, as well as the final piece for occupancy of the new modular building used by the SpEd Transition program (Primarily funded by federal pandemic funds).  Revenue is generated by building permits in the cities and the county school district boundaries. The significant impact of the area's construction slowdown is evident. 

The Board will meet on Tuesday, February 17, at 5 p.m. for its PLC. 

The next regular board meeting will be March 2 at 6:30 p.m.

The Board application to fill the vacancy in Zone 1 closed on February 1. No one has applied to the position. The Board may take additional steps to fill the vacancy, including extending the application period or opening the position up to the entire district. 

In 2023 HB 2009  was passed specific to the Oregon Standard Enterprise Zone program.  This program offers qualified, typically non-retail, businesses a 3-5 year exemption on local property taxes for new plant and equipment investments. Managed by local governments (cities, ports, counties), these zones require investments to create jobs—typically increasing employment by 10%—and are designed to stimulate economic development.

In Polk County, SEDCOR manages the Polk County Enterprise Zone. To qualify for the program, companies must be engaged in certain activities such as manufacturing, processing, or distribution of goods – primarily companies in the traded sector (those that are making or moving products outside of the local area). While the three-year abatement is typical, a business may apply for a five-year property tax abatement if the jobs they are creating pay 150% of the Polk County average wage and it is approved by the respective City Council.

• The new legislation requires that companies approved for the five-year abatement in the Enterprise Zone program pay an additional school support fee to the affected school taxing district and requires that school districts enter into an agreement with the local enterprise zone sponsor (in this case the City of Independence as the zone is in their city limits) for the administration of this fee. 
• The school support fee will be calculated as a percentage of total abated taxes (not just the taxes forgone by the school district) in the final two years of the abatement period.
• In working with the City of Independence and SEDCOR we are recommending the rate to be set at 15%, which is stated in the resolution for approval.  

Suggested Motion: I move to adopt the Enterprise Zone Resolution as presented.

Under the provisions of ORS 192.660, Open Meeting Law, the Board of Directors will enter executive session for the following purpose:

To conduct deliberations with persons designated to carry on labor negotiations. (ORS 192.660(2)(d))

Specific information discussed in executive session shall not be made public and shall remain undisclosed.