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USD 231 publishes 2025–26 budget notice, holds revenue‑neutral hearing and authorizes 33% local option budget
Summary
The district approved publication of its 2025–26 budget notice with a revenue‑neutral rate hearing to be held on Sept. 8 and adopted a 33% local option budget (LOB) authorization; staff explained assessed valuation growth and how it affects state aid and specific fund mill levies.
District business officials presented and the board approved publication of the district’s 2025–26 budget notice and scheduled the revenue‑neutral rate hearing and the budget hearing for Sept. 8 at the Green Space in Edgerton. The board also adopted the annual resolution authorizing the district to levy a 33 percent local option budget (LOB).
Amy Drogemeyer, district business official, summarized the purpose of the notice: the published numbers set the legal maximums for mill levies and allow the district to have authority to spend up to those amounts if needed. She said the district’s assessed valuation has increased roughly 171 percent over 14 years and that the district’s projected assessed valuation for the current cycle is about $614 million on the tax rolls (and $806 million including abated properties). Drogemeyer explained that assessed‑valuation growth affects state aid calculations and can lower state aid per pupil since state aid formulas compare assessed valuation per pupil to statewide averages.
Drogemeyer said the board’s certified mill rate for the year is 59.741 mills (the transcript noted the board had previously certified 60.208 mills last fall but valuation changes reduced the effective rate); she said the final certified mill rate will be adjusted when county‑certified valuations are finalized in November. She also noted capital outlay and bond and interest levies can be affected by assessed‑valuation growth; capital outlay was lower in the draft levies in part because assessed valuation grew.
The board voted to publish the legal notices in the Johnson County Post and to hold the revenue‑neutral rate and budget hearings on Sept. 8. Drogemeyer told trustees that the actual general fund and LOB amounts will be set after the official enrollment weights and the audited September 20 enrollment figure are known later in the fall.
Sources: On‑record presentation by district business staff and budget documents included in the board packet.
