Leavenworth USD 453 board votes to exceed revenue-neutral rate and adopts split-budget for 2025–26

The Board of Education of Unified School District 453 voted to exceed the revenue-neutral property tax rate for the 2025–26 school year and adopted a two-option compromise budget, approving option B with a mill rate of 54.946 and a local option budget percentage of 33%. The board approved a resolution to exceed the revenue-neutral rate and later adopted the 2025–26 budget during hearings on Sept. 8, 2025.

The board held a public hearing on the revenue-neutral tax rate and invited public comment before taking the roll-call vote on resolution 25-26-015 to exceed revenue neutral. Resident William Christopher asked whether the percentage increases were “normal” and said some proposed increases—he cited an 11.37% figure and a 44.52% increase in the capital outlay category—would be unsustainable for him. Resident Doug Darling urged the board to reject revenue neutral, saying “I urge the board to reject revenue neutrality for the 2025–26 school year.”

Superintendent Dr. Adams explained the district’s choices and constraints. “There are 4 total funds that the district taxes in, and I would say that 3 of those have a local decision. The first fund, the general fund, is statutorily set at 20 mills,” he said, and said the district recommended using the Capital Outlay fund to capture additional local taxing capacity because it is more limited in how dollars may be spent. Dr. Adams also described how consecutive years at revenue neutral can cascade into larger percentage increases: when state aid drops and enrollment falls, the district must rely more on local property taxes. He said, for example, that “last year, for $1,000,000 ... 60% came from state coffers and 40% was born right here locally. That took a 9% decrease this year ... the district will have to tax $90,000 more.”

During the revenue-neutral roll call, board members recorded votes individually. The roll-call in the transcript shows the following recorded votes on resolution 25-26-015: Vanessa Reed — no; Jessica Wilson — yes; Mike Carney — yes; Alyssa Murphy — no; Danielle Wells — yes; Judy Price — yes; the presiding board president recorded a yea vote, and the board announced that it would exceed revenue neutral for 2025–26.

On the budget hearing that followed, administrators offered three budget options. Option A was the published “maximize all funds” budget with an advertised mill rate of 57.362; option B “splits the difference” and carries a mill rate of 54.946; the third option would have been revenue neutral. A motion to pursue option B passed by voice vote with four in favor and three opposed. The board then adopted resolution 25-26-016, which certifies a local option budget percentage of 33% for the 2025–26 year and adopts the district budget under that percentage.

The board and administration emphasized that some increases shown in the budget are driven not by new spending but by shifts in state aid and district enrollment. Dr. Adams told the board that the district’s enrollment was down about 140 students and that the district was preparing for an estimated revenue reduction in excess of $1,000,000 tied to that decline.

No additional formal amendments to the adopted resolutions were recorded in the hearing. The board adjourned the revenue-neutral hearing after the roll-call and moved on to the budget hearing and subsequent agenda items.

The budget adoption sets the district’s fiscal direction for the coming year and triggers the district’s procurement and expenditure planning under the adopted mill rates and local option percentage.