This consultant is now taking up to three days in preparation for visits to school districts. In general, the reorganization movement seems to be remaining in motion. The amounts of whole-grade sharing activities, reorganizations, and studies have been at high levels since 1985. Earlier, this consultant was optimistic that the era would come to an end around 1995. Recent predictions aimed toward a later date when stability would return.
Current indicators seem to support the later date forecast.
Reorganization and Taxes One of the major events that takes place during a school reorganization is the combination of the individual district's tax rates. An analysis of the individual tax rates and an estimation of the combined rate are two components of reorganization studies conducted by this consultant. This article examines both elements, along with providing a brief explanation of Iowa's school taxing structure. This article is intended to be read by school board members and other interested citizens, as well as superintendents and school business officials. All too often, the State's school finance formula appears to be overwhelming, and hundreds of board members throw up their hands when trying to understand the process of determining tax rates.