Finding the fairest way to fund the Mount Desert Island High School is the prime topic of discussion at an MDI League of Towns forum scheduled for Thursday evening, Dec. 4, at the school. While the issue seems to burn with some intensity to a handful of folks who focus solely on the per-pupil cost in Mount Desert, it has yet to become a major issue islandwide.

It will be interesting to see what kind of turnout there is, and whether any new ground is covered during the meeting.

Opponents of the existing formula have to convince a lot of people that not only is the formula grossly unfair, but also that there is a better way to ensure that everyone pays their fair share. In truth, nothing superior to the present system has been proposed.

Pulling one figure out of pages of numbers does not prove things are unfair. Yes, Mount Desert’s per-pupil cost is almost double that of other towns. That number does not tell the entire story. In fact, it gives an entirely erroneous impression.

In the first place, determining who should pay how much for municipal services isn’t like cutting up a pumpkin pie into even portions at Thanksgiving. Communities desire certain services and agree that all will pay, even though all may not avail themselves of those services all the time. Should only those taxpayers with children in the schools pay for education? Should only those whose homes, cars, or businesses catch fire pay for the fire department?

The question then becomes, “What is the fairest way to apportion the expense among all who may profit, not just those who do benefit?”

The figure to be compared, then, is not a number from the middle of the formula, but rather one from the endpoint; in this case, the share borne by individual taxpayers.

When attempting to compare how much the owners of similarly assessed properties pay for education in all member towns, the existing formula appears to be the most equitable. In fact, Mount Desert taxpayers, who have one of the lowest tax rates in Maine, pay the least amount per household for education, even though the town’s per-pupil cost for MDI High is higher.

The Mount Desert residents challenging the current formula argue that were all the communities on Mount Desert Island combined into a single town, then the per-pupil cost would be equal. That is true but, again, only to a point. It still has no bearing on taxes paid.

Were all the towns combined, the valuations of all the real estate also would be blended. Mount Desert’s valuation is much higher. That town would end up paying even more in taxes, while bills in other towns would tend to decrease – exactly the opposite effect they posit.

From that perspective, the existing formula, which includes both per-pupil costs and valuation, actually is a better deal and more fair for Mount Desert.

Questioning the MDI High School funding formula is perfectly appropriate. But ultimate fairness requires a look at tax burden, not the per-pupil cost. Failing to do so illustrates the folly of fixating on one statistic that really doesn’t tell the whole story, especially when the aim is fairness and equity.