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Of the 370 school districts in 2003-2004, 361 (97.6 percent) levied the Regular PPEL. Three
enrollment categories (less than 250, 2,500-7,499, and 7,500+) had 100 percent participation
using the Regular PPEL and the other four enrollment categories were over 96.0 participation.
The voter-approved PPEL was levied by 274 districts (74.1 percent) during 2003-2004. The
three largest enrollment categories had the greatest participation with each over 83.0 percent.
The 600-999 enrollment category had the lowest percentage of participation at 64.3 percent.
The 2,500-7,499 enrollment category had an average voter-approved PPEL rate of $0.91431
per $1,000 of taxable valuation of all the enrollment categories. The state average of the voterapproved
PPEL rate was $0.75762 in 2003-2004, an increase of almost two cents per $1,000
of taxable valuation (2.6 percent) from the previous year (Table 166).
Table 166
PROPERTY TAX RATES AND NUMBER OF DISTRICTS LEVYING
PROPERTY TAXES FOR THE REGULAR PHYSICAL PLANT
AND EQUIPMENT LEVY AND THE VOTER-APPROVED
PHYSICAL PLANT AND EQUIPMENT LEVY FOR THE
2003-2004 YEAR BY ENROLLMENT CATEGORY
Regular PPEL
Voter-Approved PPEL
Number Number of Percent of Average Number of Percent of Average
Enrollment of Districts Districts Tax Districts Districts Tax
Category Districts with Levy with Levy Rate with Levy with Levy Rate