Boyertown Area SD proposes 2025-26 budget with 3% tax increase, one-year property/rent rebate

District finance staff presented the proposed 2025–26 general fund budget and accompanying tax proposal at the Committee of the Whole meeting, recommending a 3% real-estate tax increase and a one-year property tax and rent rebate for qualifying households.

Chief Financial Officer Mrs. Denicola told the board the proposed revenue plan budgets $148,751,531 in total revenue (local $104,250,999; state $43,633,378; federal $867,154) and proposed total expenditures of $150,604,017. "We currently in our 02/2526 budget are proposed at a 3% tax increase," Denicola said. The 3% increase corresponds to an additional 0.924 mills over the most recent millage (the district's 2024–25 millage was 31.738). Denicola said the district's general fund ended June 30, 2024, with an unassigned fund balance of about $10,908,814 and that projected fund balances for 2025 and 2026 would remain above the districttargeted unassigned percentage.

On mandated costs the CFO highlighted rising pension (PSERS) employer contribution rates (citing a net pension cost figure and a certified employer contribution rate projected near 34%) and escalating charter-school tuition costs (from $2.5 million in 2019–20 to about $5.8 million in 2023–24), noting those items drive budget pressure.

Denicola described a proposed district-level property tax and rent rebate that would mirror state eligibility (age, disability and income rules). The district proposal would provide sliding rebate amounts to households eligible for the state rebate: $250 at the lowest income tier down to $100 at the top tier (state rebate amounts differ and are generally higher). The CFO estimated the district cost at about $257,750 and proposed that the rebate be approved by one-year resolution and revisited annually.

Proposed expenditures include 13.5 new positions (a mix of instructional and student-centered roles), an hourly $1 increase for support staff, and funding for two full-day kindergarten positions that would only be activated if the board later approves full adoption. The budget-document breakdown shows 40% of expenditures for salaries ($59,573,808) and 28% for benefits ($41,582,350). Denicola said the district will present the proposed budget for board approval as a proposed budget on April 22 and a final adoption on May 27, allowing the required 30-day public inspection period.

Board members asked about capital projects funding (separate capital projects fund), the districtdebt principal (administration cited roughly $81,000,000 principal with net principal-and-interest cost of about $101 million after state reimbursement) and contingencies if the state budget differs from the districtassumptions. Administration said they would return with additional capital-fund detail before final adoption.

The board did not vote on the budget at this meeting; administration asked for authorization to present the proposed budget for the April 22 legislative meeting.