Taxation and Finance

Grade Level: High School (9-12)

Content Area: Social Studies

Topic: Taxation and Finance

Time: 60 minutes, presentations may take place over one or two class periods

Enduring Understanding: Students will develop an understanding of the management of the county budget.

Content Objectives: Students will recall the three major funding sources for the county budget. Students will also recall the job responsibilities of the county treasurer.

Learner Objectives: Students will recall how the county budget is developed and managed.

Process Objectives: Students will work in pairs, whole class and individually to discuss new information as well as support their learning about county budget and financing.

Materials Needed:

-Taxation and Finance video

-Notetaking organizer worksheet (attached)

-Access to technology presentations or creation apps for the iPad

-Envelopes with topic written on paper (see exit activity in the procedure section)

Overview:

Counties must create a budget every year to ensure we have the money to provide the many services people rely on in a community. It takes millions of dollars to run a county and all the programs offered through the county. There are several different sources that provide county funding. There are three areas where the majority of the revenue comes from. The first source is federal and or state funding. This comes in the form of grants. The second source of revenue is property taxes. Property taxes is something everyone pays based on the value of one’s property. So therefore, the more valuable your home, the more property taxes you pay. Lastly, the fees we pay also supports the county budget. These fees include fines that come through the court system such as speeding tickets or payments for marriage licenses.

The country treasurer is the person who keeps track of the county’s finances. Residents elect the county treasurer. This person has three main responsibilities. One of the responsibilities includes handling all the money that comes in and out of the county. The county treasurer also creates the property tax roll, which is the something families get for the goods and services of the county or the school system. Lastly, the county treasurer is to pursue a foreclosure process for anyone who doesn’t pay their taxes.

The county treasurer works with county officials to create a budget. The budget is a guideline that shows how much money is coming in and how much money is going out for services the county provides. Each department in the county creates a wish list and then county officials discuss priorities and determine what is most important. This budget list is then adopted by the county board. The sheriff, health and human services, the highway and the parks are the four departments that take up the biggest part of the county’s budget. These departments play an important role in keeping people safe, healthy, giving them a safe place to play and have fun, and giving people the mode of transportation. So, it makes sense why these departments take up a big part of the budget.

If there are shortages within the county budget, services such as snow removal and salt work on the roads in the winter may be cut. Police liaison officers may not be present in the school system. A budget shortage means a decrease in the level of services to things people would normally expect. Counties have a reserve fund to avoid having shortages in their budget. The county board decides how much and at what percentage the reserve fund is maintained at.

The county finance departments ensure the budget money goes where it’s needed the most and that the people in a community continue to have access to the services that help them.

In this lesson, students will learn the sources of a county’s budget as well as the functions of the county treasurer. Students will understand the overall management of the county budget.

Procedures: 1. Activating prior knowledge/warm-up: ask students to share with the class how they manage or budget their money. Many students at this age may hold a part-time job or may be saving for a vehicle or college so most students should be able to make some kind of connection with this topic. Briefly discuss with students the concepts of working, saving, spending, and sharing/donating money. Ask students why it’s important to set a budget. Tell students they are going to learn about how counties in Wisconsin budget and manage their money.

2. Handout the note taking worksheet and inform students they should record any information they think is important during the video. Tell students to specifically listen for funding resources and the role and responsibilities of the county treasurer. Tell students they can also record questions they may still have on the worksheet as well. Students will have a chance to share the information after the video.

3. After the video, have students share with another student the notes they recorded during the video. If students have any blank spaces, they can add any additional information after discussing with a partner. Regroup together as a whole class and discuss what students recorded. Summarize as a class the main points of the video (the sources of the county budget, the role of the county treasurer, and how the budget is developed and managed).

4. Students will create a brief presentation using the information they learned from the video. Students will be allowed to use the notes from their worksheet during the video as a guide. Student can choose from a variety of presentation options such as Power Point, Prezi, Sliderocket, Google Presentation, or a creation app for the iPad such as Pic Collage. Students can be as creative as they want when creating a presentation but they must include information about the sources of the county budget, the role of the county treasurer, and how the budget is developed and managed. After students finish this project, the teacher can determine how students present, whether it is whole class, small group, partners, or a gallery walk where students lay out their presentations on desks and the class walks around looking at each presentation.

5. Exit activity-students will get a sealed envelope that contains one of the following topics: sources of county budget, role of country treasurer, or how the budget is developed and managed. Students have to explain and or describe the topic as it was discussed in the video and in class. The instructor can decide how this is to be done (written response, verbal response with another student, or a short video recording using a device such as an iPad). The instructor can use these responses as a way to formally assess students’ knowledge from the lesson. Assessment:

1. Students will be informally assessed the notes they took during the video as well as their participation during class discussions.

2. Students will be formally assessed on presentations as well as the exit activity. Instructors should verify that students have included the appropriate information in their presentations (the sources of the county budget, the role of the county treasurer, and how the budget is developed and managed).

Extension Activities:

-Use the links listed in the resource section to conduct a short research project on a couple different county budgets within the state. Students can take notes on the similarities and differences between the budgets. Students can use an organizing tool such a Venn Diagram to help them organize notes as they are researching. Students could work in small groups or individually to complete this activity.

-Invite a local county treasurer to guest speak to the class about the responsibilities of his/or job. Skype may be another option to connect with a county treasurer. Students can prepare questions ahead of time.

Additional Resources:

Listed below are the websites to a few Wisconsin county budgets. Students can use this information to deepen understanding of different county budgets within the state. http://www.co.brown.wi.us/departments/page_87fd3a87f807/?department=eb68032a345c&subdepartment=58e10b3bd528 http://www.co.kenosha.wi.us/index.aspx?NID=99 https://www.countyofdane.com/budget/2014/ Standards:

Wisconsin State Standards and Benchmarks for Grade High School:

Common Core State Standards for High School: English Language Arts Performance Standards

Writing Grades 9-10:

CCSS.ELA-LITERACY.W.9-10.6 Use technology, including the Internet, to produce, publish, and update individual or shared writing products, taking advantage of technology's capacity to link to other information and to display information flexibly and dynamically.

CCSS.ELA-LITERACY.W.9-10.7 Conduct short as well as more sustained research projects to answer a question (including a self-generated question) or solve a problem; narrow or broaden the inquiry when appropriate; synthesize multiple sources on the subject, demonstrating understanding of the subject under investigation

CCSS.ELA-LITERACY.W.9-10.10 Write routinely over extended time frames (time for research, reflection, and revision) and shorter time frames (a single sitting or a day or two) for a range of tasks, purposes, and audiences.

Speaking and Listening Grades 9-10:

CCSS.ELA-LITERACY.SL.9-10.1 Initiate and participate effectively in a range of collaborative discussions (one-on-one, in groups, and teacher-led) with diverse partners on grades 9-10 topics, texts, and issues, building on others' ideas and expressing their own clearly and persuasively.

CCSS.ELA-LITERACY.SL.9-10.1.B Work with peers to set rules for collegial discussions and decision-making (e.g., informal consensus, taking votes on key issues, presentation of alternate views), clear goals and deadlines, and individual roles as needed. CCSS.ELA-LITERACY.SL.9-10.1.C Propel conversations by posing and responding to questions that relate the current discussion to broader themes or larger ideas; actively incorporate others into the discussion; and clarify, verify, or challenge ideas and conclusions

CCSS.ELA-LITERACY.SL.9-10.2 Integrate multiple sources of information presented in diverse media or formats (e.g., visually, quantitatively, orally) evaluating the credibility and accuracy of each source.

CCSS.ELA-LITERACY.SL.9-10.4 Present information, findings, and supporting evidence clearly, concisely, and logically such that listeners can follow the line of reasoning and the organization, development, substance, and style are appropriate to purpose, audience, and task.

CCSS.ELA-LITERACY.SL.9-10.5 Make strategic use of digital media (e.g., textual, graphical, audio, visual, and interactive elements) in presentations to enhance understanding of findings, reasoning, and evidence and to add interest.

Writing Grades 11-12:

CCSS.ELA-LITERACY.W.11-12.7 Conduct short as well as more sustained research projects to answer a question (including a self-generated question) or solve a problem; narrow or broaden the inquiry when appropriate; synthesize multiple sources on the subject, demonstrating understanding of the subject under investigation.

CCSS.ELA-LITERACY.W.11-12.10 Write routinely over extended time frames (time for research, reflection, and revision) and shorter time frames (a single sitting or a day or two) for a range of tasks, purposes, and audiences.

Speaking and Listening Grades 11-12: CCSS.ELA-LITERACY.SL.11-12.1 Initiate and participate effectively in a range of collaborative discussions (one-on-one, in groups, and teacher-led) with diverse partners on grades 11-12 topics, texts, and issues, building on others' ideas and expressing their own clearly and persuasively.

CCSS.ELA-LITERACY.SL.11-12.1.A Come to discussions prepared, having read and researched material under study; explicitly draw on that preparation by referring to evidence from texts and other research on the topic or issue to stimulate a thoughtful, well-reasoned exchange of ideas.

CCSS.ELA-LITERACY.SL.11-12.1.B Work with peers to promote civil, democratic discussions and decision-making, set clear goals and deadlines, and establish individual roles as needed.

CCSS.ELA-LITERACY.SL.11-12.1.C Propel conversations by posing and responding to questions that probe reasoning and evidence; ensure a hearing for a full range of positions on a topic or issue; clarify, verify, or challenge ideas and conclusions; and promote divergent and creative perspectives.

CCSS.ELA-LITERACY.SL.11-12.4 Present information, findings, and supporting evidence, conveying a clear and distinct perspective, such that listeners can follow the line of reasoning, alternative or opposing perspectives are addressed, and the organization, development, substance, and style are appropriate to purpose, audience, and a range of formal and informal tasks.

CCSS.ELA-LITERACY.SL.11-12.5 Make strategic use of digital media (e.g., textual, graphical, audio, visual, and interactive elements) in presentations to enhance understanding of findings, reasoning, and evidence and to add interest.

Wisconsin Teacher Standards:

The following Wisconsin Teacher Standards may be met while teaching this lesson: Teachers know the subjects they are teaching.

The teacher understands the central concepts, tools of inquiry, and structures of the disciplines she or he teaches and can create learning experiences that make these aspects of subject matter meaningful for pupils.

Teachers know how to manage a classroom. The teacher uses an understanding of individual and group motivation and behavior to create a learning environment that encourages positive social interaction, active engagement in learning, and self-motivation.

Teachers are able to plan different kinds of lessons. The teacher organizes and plans systematic instruction based upon knowledge of subject matter, pupils, the community, and curriculum goals.

Teachers know how to teach.

The teacher understands and uses a variety of instructional strategies, including the use of technology, to encourage children's development of critical thinking, problem solving, and performance skills.

Teachers communicate well.

The teacher uses effective verbal and nonverbal communication techniques as well as instructional media and technology to foster active inquiry, collaboration, and supportive interaction in the classroom.

Teachers know how to test for student progress.

The teacher understands and uses formal and informal assessment strategies to evaluate and ensure the continuous intellectual, social, and physical development of the pupil.