Why School Funding Matters to Hardy County’s Future

By Dr. Sheena Van Meter, Superintendent Hardy County Schools

Whether you currently have children in Hardy County Schools, had children graduate years ago, or never had school-age children at all, the future of our community is closely tied to the strength of our public schools.

Many Hardy County residents are farmers, retirees, or individuals living on fixed incomes who have faithfully supported schools for decades. It is fair to ask why local schools still need additional support, and it is important the answer be clear, honest, and respectful of the people who live and work here.

The reality is the way West Virginia funds public schools has not kept pace with the needs of small, rural counties like Hardy.

Hardy County Is Considered “Sparse”
Hardy County is officially classified by the state as a “sparse” county, meaning we have fewer than five students per square mile. We serve 2,135 students spread across a large geographic area, with long bus routes and limited opportunities to combine schools or staff.

These challenges increase costs, but the state funding formula does not fully account for them.

How the State Funds School Employees
West Virginia pays counties for school employees based on student enrollment. The formula funds:

• 72.75 professional staff per 1,000 students

• 55.50 service personnel per 1,000 students

School funding in West Virginia is based on student enrollment from the previous October 1.

When enrollment declines, funding decreases the following year. For the upcoming school year, Hardy County Schools is projected to be 13 positions over what the state funding formula supports, meaning the district is paying for 13 school employees without corresponding state funding.

Because enrollment has steadily declined over several years, the district has made annual staffing reductions to remain within the parameters of the state formula. Unfortunately, it is becoming increasingly difficult to identify positions to eliminate that are not required by state law or that would not directly impact our ability to provide a safe, supportive, and high-quality education for students. We cannot continue to fund those much needed 13 positions from our limited emergency fund.

A simple way to understand this is to think of a household budget. You can pay your mortgage out of your savings account for a short period of time, but eventually, your savings will run dry.

Student Needs Cost More, But Funding Does Not Change
The state funding formula treats all students the same, regardless of need.

In Hardy County, about 25 percent of students receive special education services and about 10 percent are English Language Learners.

These students require additional support and staffing, which costs more to provide. However, the funding formula does not adjust for this reality.

Enrollment Is Declining, But Costs Remain
Like many rural areas, Hardy County has experienced steady enrollment decline over several years due to an aging population, increased homeschooling, and broader demographic changes.

When enrollment declines, funding declines, but many costs remain and many have increased, such as the cost of food and supplies. Schools must still operate buildings, transport students, feed children, and provide required services.

This Is a Statewide Issue, not a Hardy County Problem
Hardy County is not alone. Forty-four of West Virginia’s 55 counties currently have a school excess levy in place. This clearly shows that the funding challenge is statewide, not the result of local mismanagement. Counties across West Virginia rely on levies to maintain basic educational services.

What the Proposed Levy Would Support
The proposed Hardy County School Levy is for five years. The levy, if approved by the majority of voters, would help cover the gap left by the state funding formula and protect essential services.

If approved, the levy would:

• Help fund school-level positions

• Prevent cuts to school personnel such as social workers, librarians, career and technical teachers, as well as Advanced Placement courses

• Provide two intervention teachers per school to support struggling students during the school day

• Offer free admission to school athletic events for students and families

• Create a school facility improvement fund

• Provide a small supplement to all school employees to help offset rising PEIA insurance costs

What the Levy Would Cost
For most homeowners and farmers, the levy would cost approximately $150 to $250 per year, depending on property value. This equals about $3 to $6 per week.

Farms are taxed at the same rate as owner-occupied homes, not business rates.

West Virginia also offers a Personal Property Tax Rebate. Taxpayers who pay their personal property taxes on time receive a rebate when filing state income taxes. This means the qualifying personal property portion of the school levy is returned to the taxpayer.

Taxes Will Decrease During the Levy Period
The school bond that paid for the construction of Moorefield High School and East Hardy High School is scheduled to be paid off early, in 2029. When that occurs, those bond payments will be removed from tax bills.

Because the proposed school levy spans five years, this bond payoff will occur during the levy period, resulting in a net reduction in local taxes before the levy expires.

The West Virginia Property Tax Adjustment Credit
The West Virginia personal property tax rebate, formally known as the Motor Vehicle Property Tax Adjustment Credit, is a 100% refundable tax credit available to residents who pay personal property taxes on qualifying vehicles on time. This would provide an opportunity for taxpayers to claim their qualifying personal property taxes on the levy when they file their income taxes, essential canceling out the increased amount on qualified personal property. You can learn more by reviewing WV state code 11-13MM-3.

Why This Levy Matters, Even If You Don’t Have Children in School
The students in our schools today will one day be the workers in our local businesses, the caregivers for our aging population, and the tradespeople, farmers, and leaders of our community.

Strong schools help keep communities stable. They help young families stay, protect property values, and ensure Hardy County remains a place where people want to live and work.

If 44 counties across West Virginia believe their children are worth supporting through a school levy, Hardy County’s children deserve the same commitment. This decision is not just about increasing funding for schools. It is about the future of our county.

SIDEBAR: What the School Levy Means for Taxpayers
Class II Property (Homes, Farms, Personal Vehicles)
Most Hardy County residents fall into this category.
Assessed Value Annual Cost Weekly Cost Real-Life Comparison

• $75,000 $115 $2.21/week About a bottled drink

• $100,000 $154 $2.96/week Roughly a cup of coffee

• $150,000 $230 $4.43/week Roughly a gallon of gas

• $200,000 $307 $5.90/week About a specialty coffee

• $300,000 $461 $8.87/week About a fast-food value meal

Farm Example (Class II)
100-acre working farm
Example assessed value: $300,000
Annual cost: $461
Weekly cost: $8.87
Farms are taxed at the same rate as homes, not business rates.

Business, Rental Property, and vehicles (Class III and IV)
Business, rental property, and vehicles are taxed at a higher rate, as required by the West Virginia Constitution.

Property Type Assessed Value Annual Cost Weekly Cost
Small business $200,000 $614 $11.81/week
Larger commercial property $400,000 $1,229 $23.63/week

These amounts reflect only the school excess levy, not total property taxes.