During the 2023-2024 school district, the Groton Area Board of Education will be examining District finances to determine whether an opt-out from from the general fund tax limits is a necessary component for the District to continue offering the full scope of educational and extra-curricular programming currently in place. Thoughtful consideration of all the factors which come in to play will be critical in making a wise decision on a consequential issue.

Opt-Out Issue Summary

10 Year Opt-Out Projection

October 10, 2023 Opt-Out Discussion/Financial History

Fiscal Year 2020 Expenditures
Fiscal Year 2021 Expenditures
Fiscal Year 2022 Expenditures
Fiscal Year 2023 Expenditures
Fiscal Year 2024 Expenditures Budget

Historical Reductions in Instructional Staff

Capital Outlay Transfer History
Five Year Capital Outlay Projection

Regional Tax Levy Comparison (Tax Year 2023)
Statewide Tax Levy Comparison (Tax Year 2023)

Statewide Opt-Outs by District (Tax Year 2024)

Tax Levy Impact Calculation

Other Opt Out Resources
South Dakota Department of Revenue School Opt Out Information
South Dakota Department of Education - Statistical Digest