
Union County commissioners voted unanimously to place a half-cent sales tax referendum on the November ballot, giving voters the final say on providing additional funding for local schools facing mounting financial pressures.
Superintendent Mike Ripplinger appeared before the Board of County Commissioners to request the ballot measure, which would generate an estimated $644,000 to $721,000 annually for capital improvements based on recent revenue projections.
“We’re in a very similar situation that the county finds itself in right now as far as the need to raise additional revenues,” Ripplinger told commissioners. The superintendent, who is in his 29th year in education and 15th as an administrator, described an increasingly difficult financial landscape for Florida school districts.
Budget Cuts Already Made
The school district has already implemented significant reductions, cutting its budget by nearly 10% or $2.8 million from the previous year to the current year. Staff positions have been reduced to what Ripplinger called “pretty much at a critical point.”
Non-instructional employees saw their work days reduced: 12-month employees went from 260 to 250 days, 10-month employees from 196 to 184 days, and food service workers from 184 to 180 days. The district also eliminated additional benefits it had previously provided.
“We have reduced our staff to almost, I wouldn’t say critical needs, but it’s pretty much at a critical point right now,” Ripplinger said. “We are only filling those positions in which we need to.”
Declining Enrollment, Declining Revenue
The superintendent cited declining enrollment across nearly every school district in the state as a major factor. As enrollment drops, so does state funding. Last year, after the state’s third calculation, the district learned it would receive $670,000 less than anticipated in the final four months of the school year.
Ripplinger attributed enrollment declines partly to state policies providing financial incentives for parents to choose alternatives to public schools.
“While more money is going into education, not as much money is going to the brick and mortar as it once did because of other initiatives that are out there,” he explained.
How the Money Would Be Used
The superintendent emphasized that revenue from the half-cent sales tax would be restricted to capital outlay projects only, not salaries or general operating expenses. Permitted uses include:
– HVAC systems (air conditioners, chillers, boilers)
– Building improvements and repairs
– Roofs
– Athletic fields
– New construction such as a bus garage
Importantly, the funds would not be used for the new elementary school already under construction, which is being funded separately.
Tax Structure and Exemptions
The proposed half-cent sales tax would apply to the same items currently taxed in Union County, with the same exemptions: gasoline, medicines, and groceries would not be taxed. Additionally, purchases of tangible property would only be taxed up to the first $5,000.
Currently, 31 other Florida counties have implemented similar half-cent sales taxes for schools. Of Union County’s existing one-cent sales tax revenue, the Board of County Commissioners receives approximately 80%, with the municipalities of Lake Butler, Raiford, and Worthington receiving the remaining 20%.
Under the proposed half-cent tax, the school district would receive 100% of the new revenue rather than splitting it with municipalities.
Support from Commissioners
Commissioner Melissa McNeal, who homeschools her children, made the motion to place the measure on the ballot, stating, “I think public education is very important, and we can’t not have it. It’s essential, I think, to raise the next generation.”
Commissioner Mac Johns agreed, saying, “The voters need the right to decide. We shouldn’t sit here and dictate to the citizen that you don’t have a right to vote on it.”
Commissioner Donna Jackson acknowledged the shared financial struggles between the county and school system. “Our revenues have not kept pace with our expenditures,” he said, noting both entities face difficult budget situations.
What Happens if It Fails?
When asked what would happen if voters reject the tax, Ripplinger was blunt: “There’s going to be a lot more pain and misery, to be honest with you.”
He warned that the level of services the district has been providing would likely decline, eventually affecting extracurricular activities. “If this does not pass, I fear that the level of services that we have been providing are going to decline and there will be a marked difference in what we can do in our school district for the students of Union County.”
Public Outreach Plans
Ripplinger said the school district would begin scheduling town halls, open meetings, and workshops to educate the public about the initiative now that it has been approved for the ballot. All such meetings will be recorded and made available on the district’s website.
“This is not something in which I take pleasure in asking for,” Ripplinger said. “I hate asking anybody for help. I hate asking anybody for money, but we’re at a point where if we don’t do all that we can… we have to look more inward to take care of our needs.”
The half-cent sales tax referendum will appear on the ballot during the November general election, giving Union County voters the final decision on whether to provide additional funding for their local schools.
