Playing Smart changelabsolutions.org | kaboom.org 42 Implementing policies that encourage healthy lifestyles can reduce a community’s medical and health care costs. This can help make the case that local government should channel those savings to fund efforts that promote disease prevention. and operational costs. As policymakers are faced with difficult budgetary decisions, advocates must be able to articulate how directing financial resources to joint use programs can be a cost-effective method to satisfy community demand for recreational and educational activities. Creating a reserve account for capital improvements, renovations, and ongoing maintenance expenses may also seem like a difficult goal in these economic times, but this should be an element of any sound facility management and funding program. Working toward budgets that include support for and the revitalization of joint use programs and facilities is important to ensure the long-term success of such projects. When envisioning other ideal future funding sources, advocates of joint use should keep in mind that implementing policies that encourage healthy lifestyles can reduce a community’s medical and health care costs. Therefore, they may be able to make the case that local government should channel its health care savings to fund efforts that promote health and prevention. Dedicated Tax Revenues Local government can use its ability to levy taxes to create a dedicated revenue stream that supports joint use projects. Depending on a local government’s legal authority to raise taxes, elected officials or voters could decide to add a new tax or increase an existing one. Revenue could be raised by imposing or increasing a sales tax, transient occupancy tax, real estate transfer tax, admission tax, or alcohol or cigarette tax, among others. These additional funds would be earmarked to finance capital improvements and/or operations and maintenance costs to support community use of school facilities. In addition, school districts in many states have the authority to generate a dedicated tax revenue stream to fund school activities and infrastructure. To do so, school districts seek voter approval to add a special tax or levy by sponsoring a ballot measure in a districtwide election. If the tax is approved, the property owners and/or residents of that specific school district are the ones to pay the additional tax and the funds are used only in that district. These special taxes can take the form of increases in property tax or income tax44 and can last
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