On May 19, Berne-Knox-Westerlo residents will decide on a $24,729,966 proposed budget for the 2026-27 school year. The proposed budget has a spending decrease of $7,362—the result of an expected loss in Foundation Aid in addition to increased insurance and operational costs.
The proposed budget carries a 3.77% tax levy increase, which is equal to the district’s legal limit or “cap” as defined by New York’s tax levy cap legislation, and requires a simple majority of voters (50% plus one) to pass the budget.
In addition to the proposed budget, residents will also vote to purchase four gasoline buses and elect two members to the Board of Education.
How did the district balance its budget?
Because the state budget had not been finalized when the district adopted its proposed spending plan, it took a conservative approach to budget planning based on the Governor’s preliminary proposal. A projected loss of Foundation Aid, combined with rising operational costs, led to the decision to transition to a more cost-effective health insurance model next year. This change will reduce an anticipated 16% increase in costs to approximately 6%, while maintaining current health benefits for employees and retirees.
Other changes include reducing positions due to attrition, meaning that after an employee retires, the position will not be filled; and reducing some course offerings due to low enrollment.
Another cost-saving measure is the addition of an in-district special education classroom for students in K-3. This shift allows incoming kindergarten students and out-of-district placements to learn and thrive in their home district. This new classroom will continue the district’s effort to expand specialized programming to better meet student needs—two special education classrooms were introduced this school year—while containing the high costs of out-of-district placements and eliminating long commutes for students.
In addition, the district will continue to apply $1.2 million in fund balance to help alleviate revenue shortages without further impacting student programming.
Budget-at-a-glance
- 2026-27 proposed budget: $24,729,966
- Budget decrease from 2025-26: $-7,362/-0.03%
- 2026-27 tax levy increase: $430,645/3.77%
What happens if the budget is voted down?
If voters do not approve the proposed budget for the 2026-27 school year, the Board of Education has two options: hold a revote with either the same or revised spending plan, or adopt a contingent budget. If a revote is held and fails, the district must adopt a contingent budget, and the tax levy must remain the same as the current year. In other words, there would be a 0% increase.
A contingent budget would potentially result in the following cuts for the 2026-27 school year:
- Art position (1 FTE)
- Music position (1 FTE)
- High school math position (1 FTE)
- High school English position (1 FTE)
- Maintenance position (1 FTE)
- School resource officer/secretarial positions (2 FTE)