Jordan School District adopts 2024–25 amended budget and approves 2025–26 proposed budget without a tax increase

The Jordan School District Board of Education held a public budget hearing on June 10 and approved an amended final budget for 2024–25 and a proposed budget for 2025–26. After public presentation and staff questions, the board adopted the 2024–25 amended budget unanimously and approved the proposed 2025–26 budget by board vote, opting not to initiate a truth‑in‑taxation hearing for a property-tax increase.

Why it matters: The budgets reflect negotiated compensation increases, inflationary pressures, and program changes (including the loss of registration fees and investments in staffing and wellness). The board’s decision to approve the proposed budget without a tax increase means the district will rely on the adopted revenue and reserves to absorb transitional costs rather than seek additional local property-tax authority.

What was presented: Business Administrator John Larson and Superintendent Anthony Godfrey led an in-depth presentation tracing operational changes, state revenue increases, enrollment projections and assessed valuation. Key points included: - State action increased the WPU (Weighted Pupil Unit) allocation and added targeted educator-salary dollars; the legislature added approximately $18.7 million in state revenue for the district, including a WPU increase and educator salary adjustments. - The district projects mixed enrollment trends; several grade bands and feeder areas are growing while others decline, producing complex capacity implications. John Larson showed a district-wide chart of declining unrestricted state funding and rising restricted funding, a trend staff said increases administrative complexity. - The Self Insurance (health insurance) fund carries a structural deficit relative to the district’s target reserve; the budget includes plan-design changes, a matching Health Savings Account contribution, and an assignment from the general fund as contingency. Staff and the insurance committee requested board monitoring throughout the year.

Board votes: Two formal motions concluded the hearing. - The board unanimously adopted the final amended 2024–25 budget (motion by Ms. Lisa Dean; second by Ms. Suzanne Wood). Roll-call recorded all members voting yes. - The board then adopted the proposed 2025–26 budget. The motion (Ms. Dean, Ms. Wood) passed with a majority; the board discussed whether to call a truth-in-taxation hearing before voting and members emphasized different philosophies about the timing and size of future increases. The board then also unanimously authorized staff to make administrative adjustments once the county-certified tax rate is finalized.

Numbers and context: Staff emphasized several single-year and multi-year items that shaped the proposed budget: - Negotiated steps, lanes and pay increases accounted for a substantial portion of the new recurring compensation costs (Mr. Larson cited a multi‑million-dollar increase to support staff pay and step/ladder movement). - Registration fees required by statute were eliminated; the legislature provided a partial, temporary offset for the lost revenue. The district budgeted an allocation in the general fund to help schools absorb the first-year loss, while staff warned the longer-term gap would need monitoring. - The district’s assessed valuation per student is below many neighboring districts; staff outlined how certified tax-rate mechanics and state guarantees interact so that new commercial growth often increases state contributions rather than local district operational revenue.

Board discussion and oversight: Board members pressed staff for further detail on several topics: how the district will monitor progress on spending commitments; the health-insurance fund trajectory and specific plan changes; and the potential long-term effects of declining average daily participation in nutrition services.

What’s next: Staff will report budget adjustments once the county certifies tax rates and will return with mid‑year monitoring updates. The board asked for continuing monthly/quarterly reporting on health insurance balances, enrollment trends, and the mechanics of state revenue guarantees.

Votes and formal actions (selected): - Adopt 2024–25 final amended budget — motion: Lisa Dean; second: Suzanne Wood — outcome: approved (unanimous). - Adopt 2025–26 proposed budget (no tax increase) — motion: Lisa Dean; second: Suzanne Wood — outcome: approved (majority; board vote recorded on the record). - Authorize staff to make adjustments necessary to reflect the certified tax rate — motion: Lisa Dean; second: Suzanne Wood — outcome: approved (unanimous).