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Special School District of St. Louis County


Assessed valuation 2013–2014

Assessed valuation is the taxable portion of the market value of real estate and/or personal property, such as cars or boats. SSD encompasses all of St. Louis County and the portion of Jefferson County served by Rockwood School District. SSD’s countywide status allows the district to use the total assessed valuation of the area within its boundaries in determining its tax rate. For 2013–2014, the valuation of the area within the district’s boundaries is $21,714,496,013.

SSD tax rate 2013–2014

By state law, residential property is assessed at 19 percent of its market value. This means that taxes paid to SSD on a home valued at $100,000 would be $235.60 annually based on the 2013–2014 tax rate of $1.24 per $100 assessed valuation. As with assessed valuation, the SSD tax rate applies to property in St. Louis County and the portion of Jefferson County served by Rockwood School District.

(0.19 x $100,000 x 1.240) = $235.60

SSD Staff

  Total Staff Teacher-level Para-level Other
2006–2007 4,980 2,709 1,632 639
2007–2008 5,071 2,761 1,659 651
2008-2009 5,221 2,830 1,726 644
2009-2010 5,205 2,777 1,768 660
2010-2011 5,120 2,720 1,744 656
2011-2012 5,066 2,632 1,759 675
2012-2013 5,027 2,641 1,746 640
2013-2014 5,117 2,570 1,782 765

Financial summary

Following is a summary of revenues, expenditures and balances.

Summary of Revenues, Expenditures, Balances ($ in 000s)
Beginning fund balance $126,003 $133,699 $140,728 $144,109 $173,685
Revenues $391,788 $381,240 $366,874 $405,874 $409,065
Expenditures $384,092 $374,211 $363,493 $376,298 $408,065
(Deficit) Surplus $7,696 $7,029 $3,381 $29,576 $1,000
Ending Fund Balance $133,699 $140,728 $144,109 $173,685 $174,685

A complete copy of the FY15 budget can be viewed in the superintendent's office during business hours or to request a copy, call 314.989.8281.

Per-pupil costs 2013–2014

School districts maintain data that track the average cost of educating each student. This data, referred to as the cost per pupil, is calculated by dividing the district’s total operating expense budget by the total number of students being educated (eligible pupils).

However, SSD serves more than 21,000 students* for whom it does not take attendance, and as such, expenditures per eligible pupil are not relevant. For the 2013–2014 budget, SSD calculated its per-pupil expenditures by using current expenditures divided by the total number of students receiving special education services from the district as of Dec. 1, 2013. The amount for 2013–2014 is $13,935 per pupil.

This amount presents a more accurate picture of the district’s per-pupil expenditure than does the standard state calculation on an eligible pupil basis.

*Ninety-seven percent of these students receive special education services from SSD staff in a school in their local school district. It is the responsibility of the local school district to take attendance on all students who attend school in its buildings, primarily for funding purposes. While SSD has records on each student served by our district, we may not necessarily be the district that records the actual attendance for that student.
For the 2013–2014 school year, the district’s total operating revenue is $406 million, with expenditures of about $376 million.

FY14 revenues by source
(in thousands)


FY14 expenditures (in thousands)


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12110 Clayton Rd, Town & Country, MO 63131  /  314.989.8100  /  314.989.8552 – 711 (Missouri Relay)

Special School District of St. Louis County (SSD) is a leader in providing special education services to students with disabilities and also provides a wide range of career and technical education programs.
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