2) State legislature did nothing to increase funding for education on the biennium last year. I think if everyone bet in May you would have seen a lot of people taking odds that something would have been worked out in those special sessions. With the vouchers being the lynchpin that could not get things passed with that poison pill dictated by the governor's office.
3) Inflation: It's affected every aspect of schools in some way and increased expenses, again with no additional funding.
4) Tax law change: This is the one I truly don't know how it'll affect things in the long run, but the state is supposed to be taking on some of the role from the local taxes and allowing for lower property taxes. (Personally I'd guess based on traditional politics this will not be a positive move other than maybe making our property taxes lower?)
5) Districts gambling on the raising of funding in a lot of cases played the odds and gave raises anyway. When they did so, they didn't end up getting additional funding they hoped for. When you spend more money than you take in, it's inevitable there will be a deficit.
Somewhere I saw the last time there was a meaningful increase in funding was 2019. Add in inflation and it's inevitable there will be deficits.
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