(Throughout the school year, distinguished members of the administrative staff contribute columns to this space. This week's column is by Pam Gluckin, Assistant Superintendent for Business.)

School taxes can be confusing. Even school business officials often find it difficult to explain the complexities of school finance and the many laws and regulations that govern it. It's no wonder that we get so many questions about school taxes from residents when we make budget presentations in the community.

At a board of education meeting a few weeks ago, I presented a report entitled "School Taxes 101" which addressed many of the most frequently asked questions I have heard about how school taxes are determined. I would like to share some of that information for the benefit of all taxpayers.

How do I figure out how much I pay in taxes? There are two factors that determine your actual tax bill: the assessed valuation on your home and the school tax rate. By multiplying the assessment by the tax rate (and dividing by 100) you get the amount of actual taxes paid.

How is my assessment determined? The Nassau County Department of Assessment has sole responsibility for determining the assessed valuation of all properties in the county. The current system, put in place in 1938 and based on the cost of building a home back then, is currently in the process of being changed in favor of a system of "full value" assessment, that is, based on the actual resale value of homes in today's market.

Would higher assessments lead to higher school taxes? Not necessarily. If the new reassessment increases Roslyn's total assessed valuation relative to that of other communities in the county, Roslyn taxpayers' share of county taxes may be proportionately higher. However, most homeowners will probably see little change in their school taxes, which account for about two-thirds of the property tax bill.

Won't higher assessments bring in more tax revenue to the school district? Absolutely not. If assessed values rise, the county will adjust the tax rate to ensure that the school district receives only the amount requested by the board of education to fund the school budget. Under no circumstances can the school district receive any "extra" property tax revenue.

How is the tax rate determined? This is also a responsibility of the county. There are different rates for village, town, county, school and other taxes. There are also different rates for each of the four classes of property: single family homes, apartments, utilities and commercial.

Why are there different tax rates for different classes of property? The county uses a formula to determine what proportion of taxes should come from each of the four classes of property. This is called the "adjusted base proportion." In Roslyn, homeowners (Class I) pay about 70 percent of the tax bill, which is relatively high compared to some of our neighboring districts.

Doesn't state aid reduce the amount we pay in taxes? Every dollar received in school aid is one dollar less that local residents must pay in school taxes. Unfortunately, while every dollar we pay in local school taxes stays right here in Roslyn to educate the students who live in our community, only a tiny portion of our state taxes comes back to the school district in the form of aid. State aid accounts for less than 4 percent of our revenue.

Doesn't the STAR program also reduce school taxes? The state's School Tax Reduction program provides tax relief directly to property owners. However, this is money that would otherwise be given to schools in the form of aid, which would give school districts greater discretion in the allocation of resources, including holding down taxes.

I hope this has been informative and reduces some of the confusion. You can see why comparisons of taxes among school districts can be misleading, as each district faces entirely different combinations of assessments, base proportions, tax rates and state aid, not to mention enrollment and many other factors.

I am available to talk to any resident who has a question about taxes or about school finances in general (call 625-6307). And please don't forget to vote on May 21.