SCHEDULE OF PROPOSED LEVY RATES BERKELEY COUNTY BOARD OF EDUCATION
For the Fiscal Year Ended June 30, 2027
The following is a true copy from the record of orders entered by BERKELEY COUNTY BOARD OF EDUCATION on the 17th day of March 2026:
Column E – Current Expense Levy
| Class | Certificate of Valuation Assessed Value for Tax Purposes | Levy Rate/$100 | Taxes Levied |
|---|---|---|---|
| Class I | |||
| Personal Property | $ – | 19.40 | $ – |
| Public Utilities | – | – | |
| Total Class I | – | – | |
| Class II | |||
| Real Estate | 6,430,906,470 | 38.80 | 24,951,917 |
| Personal Property | 28,358,866 | 110,032 | |
| Total Class II | 6,459,265,336 | 25,061,949 | |
| Class III | |||
| Real Estate | 1,693,029,530 | 77.60 | 13,137,909 |
| Personal Property | 1,027,919,334 | 7,976,654 | |
| Public Utilities | 153,602,371 | 1,191,954 | |
| Total Class III | 2,874,551,235 | 22,306,517 | |
| Class IV | |||
| Real Estate | 472,826,800 | 77.60 | 3,669,136 |
| Personal Property | 136,646,584 | 1,060,377 | |
| Public Utilities | 38,018,014 | 291,328 | |
| Total Class IV | 631,947,689 | 5,024,533 | |
| Total Assessed Valuation and Projected Gross Tax Collections | |||
| $ 9,981,307,969 | $ 52,392,999 | ||
Less Allowance for Uncollectibles, Exonerations and Delinquencies 6.50% (3,405,545)
Less Allowance for Tax Discounts 2.00% (979,749)
Less Allowance for Tax Increment Financing – see worksheet (Subtracted from regular current expense tax levy only) (1,691,594)
Net Projected Tax Collections, before allowance for Assessor’s Valuation Fund 46,316,111
Less – Allowance for Assessor’s Valuation Fund 2.00% (926,322) (Subtracted from regular current expense tax levy only)
Projected Net Taxes to be Collected $ 45,389,789
Note: Copies of all approved excess and/or bond levy orders and certified copies of the canvass of votes must be on file with the State Auditor’s Office and the State Department of Education before excess or bond levy rates can be approved.
Excess Levy, Permanent Improvement, and Bond Levy
| Class | Excess Levy | Permanent Improvement | Bond Levy | |||
|---|---|---|---|---|---|---|
| Levy Rate/$100 | Taxes Levied | Levy Rate/$100 | Taxes Levied | Levy Rate/$100 | Taxes Levied | |
| Class I | ||||||
| Personal Property | 22.95 | $ – | – | $ – | 4.80 | $ – |
| Public Utilities | – | – | – | |||
| Total Class I | – | – | – | |||
| Class II | ||||||
| Real Estate | 45.90 | 29,517,861 | – | – | 8.96 | 5,762,092 |
| Personal Property | 130,167 | – | 25,410 | |||
| Total Class II | 29,648,028 | – | 5,787,502 | |||
| Class III | ||||||
| Real Estate | 91.80 | 15,542,011 | – | – | 17.92 | 3,033,909 |
| Personal Property | 9,436,299 | – | 1,842,031 | |||
| Public Utilities | 1,410,070 | – | 275,255 | |||
| Total Class III | 26,388,380 | – | 5,151,195 | |||
| Class IV | ||||||
| Real Estate | 91.80 | 4,340,550 | – | – | 17.92 | 847,306 |
| Personal Property | 1,254,416 | – | 244,871 | |||
| Public Utilities | 349,005 | – | 68,128 | |||
| Total Class IV | 5,943,971 | – | 1,160,305 | |||
| Total Assessed Valuation and Projected Gross Tax Collections | ||||||
| $ 61,980,379 | $ – | $ 12,099,002 | ||||
Less Allowance for Uncollectibles, Exonerations and Delinquencies 6.50% (4,028,725) 6.50% – 9.03% (1,092,402)
Less Allowance for Tax Discounts 2.00% (1,159,033) 2.00% –
Less Allowance for Tax Increment Financing – See Worksheet P/1
Net Projected Tax Collections before Assessor’s Fund –
Less – Allowance for Assessor’s Valuation Fund –
Projected Net Taxes to be Collected $ 56,792,621 $ – $ 11,006,600
Total Projected Net Taxes from Regular and Excess Levies $ 102,182,410
Column C – Roll Back Levy
| Class | Value Form | Levy Rate/$100 | Taxes Levied |
|---|---|---|---|
| Class I | |||
| Personal Property | – | 19.40 | $ – |
| Public Utilities | – | ||
| Total Class I | – | ||
| Class II | |||
| Real Estate | 92,555,540 | 38.80 | 359,115 |
| Personal Property | – | – | |
| Total Class II | 92,555,540 | 359,115 | |
| Class III | |||
| Real Estate | 151,914,830 | 77.60 | 1,178,859 |
| Personal Property | 16,425,381 | 127,461 | |
| Public Utilities | – | – | |
| Total Class III | 168,340,211 | 1,306,320 | |
| Class IV | |||
| Real Estate | 23,139,350 | 77.60 | 179,561 |
| Personal Property | 143,895 | 1,117 | |
| Public Utilities | – | – | |
| Total Class IV | 23,283,245 | 180,678 | |
| Total Value & Projected Revenue | |||
| $ 284,178,996 | $ 1,846,113 | ||
Less Allowance for Uncollectibles, Exonerations and Delinquencies 6.50% (119,997)
Less Allowance for Tax Discounts 2.00% (34,522)
Allowance for Tax Increment Financing 1,691,594
Current Expense Levy – Roll Back
| Class | Levy Rate/$100 | Taxes Levied |
|---|---|---|
| Class I | ||
| Personal Property | 19.40 | $ – |
| Public Utilities | ||