The document discusses education funding sources in Saskatchewan, Canada. It explains that school boards set tax rates but municipalities collect the taxes. It provides budget details for Regina Public and Catholic school districts and shows the provincial grant covers about 45% of costs. It discusses concepts of horizontal and vertical equity in taxation and how funding is distributed locally versus provincially compared to other regions. Mill rates are used to calculate property tax revenues and the document shows an example for a home in Rex, Saskatchewan.

2. The Tax Collector School Boards set their own tax rates (called “Mill Rates”), but the municipal governments have to collect them.

3. Regina Public’s 2002 Budget 2002 Expenditures = $132,552,712

5. Regina Catholic’s 04 & 05 Budgets 2005 Expenditures = $68,999,339 2006-2007 mill rate will increase 2.92%

6. The lines are drawn . . . .

7. And the gloves are off . . . .

9. Vertical Equity Unequal Treatment of Presumed Unequals ≠ ≠

23. Equity Via the Foundation Grant Plan 0 3000 3500 4000 4500 Wealthy System Average System Poor System System Wealth Revenue Source Extras Provincial Grants Property Tax Foundation Grant Ceiling Level (~$5,000+ in 2004) 5500 5000 6000 7000 6500

24. Where They Spent Your Money Education spending by Saskatchewan school boards, 1999, 2000, 2001

25. Where Boards Spent Your Money 2001

26. Teacher Salaries by Province

27. Class 4 (More or Less)

28. Class 6 (More or Less)