Horseheads Central School District board narrows budget gap, weighs levy challenge vs. cuts

The Horseheads Central School District Board of Education on March 27 reviewed the proposed 2025–26 budget, narrowed the financing gap and asked administrators to return with refined levy-override scenarios and reduction options ahead of an April 10 working session.

District staff presented a draft 2025–26 budget that, with current assumptions and the items the board asked to consider, totals $106,296,471 and represents a 3.52% year-over-year increase. The presenter told trustees, "we are at fork in a row. That fork needs to be a decision at the end of this which road we travel down," and asked for guidance so staff could prepare final materials for the board’s next meeting.

Why it matters: the board must choose between seeking voter approval to increase the tax levy (a "challenge") to preserve staff and program additions, or making reductions that would lower the levy but cut services. The choice affects district staffing, student supports and the tax bill for local homeowners.

What was presented and how options compare: staff said the district’s current projected funding gap has been reduced to roughly 1.88 percentage points under the loaded budget scenarios the administration presented. If all optional additions were removed, the one-time dollar gap was presented as about $1.4 million. Staff summarized four paths: two non-challenge options and two challenge options.

- Non-challenge scenarios (no voter override): presented levies ranged from about a 7.47% increase (Option 1, no debt-service draw) down to…