Westlake board adopts 2025–26 tax budget, notes state minimum-wage rise; plans substitute-pay proposal

WESTLAKE, Ohio — The Westlake City Schools Board of Education on Jan. 13 approved an alternate tax budget for fiscal year 2026 and passed a resolution recognizing a state minimum-wage increase, district officials said.

Mr. Hopkins, the district treasurer, presented the alternate tax budget required for submission to Cuyahoga County and told the board the district’s actual collected millage is far below the maximum rate authorized on paper. He said the district’s operating millage is roughly 22 mills, with total effective millage — including bond retirement and permanent improvements — around 26 mills. The board approved the tax budget by roll call vote.

The treasurer said House Bill 920, passed in the 1970s, prevents districts from automatically collecting higher dollar amounts on existing properties when property values rise; new construction provides additional revenue instead. He also told the board that a recent reappraisal has increased residential values in Westlake by about 20% on average, which reduces millage rates even as overall property valuations rise. The tax budget is directed at fiscal year 2026, with projected ending balances as of June 30, 2026.

Nut graf: The tax budget sets the district’s revenue expectations and is the document the county uses to calculate collections; adopting the alternate tax budget keeps the district able to levy taxes under current law while signaling expected revenue and debt-service needs for the coming fiscal year.

Details from the treasurer’s presentation: - The tax-budget form asks for the maximum rates authorized, not the effective or actually collected rates; the maximum combined rate cited in the presentation was 68.4 mills while the district’s effective rate is roughly 26 mills. - Operating millage is reported at about 22 mills; the state “floor” is 20 mills, meaning local rates can revert to that floor under state rules if local levies fall below it. - The district has outstanding debt tied to recent building projects, including three new schools and renovations; a bond-retirement item was estimated around 3.2 mills and permanent improvement at 0.8 mills on the tax budget form. - The district holds a taxable bond issued under the Build America Bonds program (BABS) for the high school project that carries a balloon principal payment due in December 2026. The treasurer said the district is accumulating payments in a sinking fund and receives a federal rebate tied to the bond that amounts to about $270,000 twice a year to offset interest costs.

Board members asked clarifying questions about the reappraisal, new construction, and how the sinking fund and bond structure affect millage in future years. The treasurer said the district worked with a municipal advisor to structure its debt so that the 2026 balloon payment would not produce a direct, immediate millage drop.

On a separate item, the board unanimously passed a resolution acknowledging the state minimum wage increase (from $10.45 to $10.70 per hour) and discussed district pay for classified substitutes. The treasurer said the district is preparing a proposal to raise classified substitute wages, aiming to make any change effective with the new semester to help fill positions. He said the proposal will be presented to the board in the coming weeks.

Votes at a glance: - Resolution to approve the 2025–26 tax budget — approved (roll-call vote recorded as 5–0). Notes: alternate tax budget submitted to Cuyahoga County; fiscal-year end projection June 30, 2026. - Resolution to update recognition of state minimum wage and related staffing pay review — approved (roll-call vote recorded as 5–0). Notes: board passed a resolution acknowledging the state change; a separate proposal to raise classified substitute wages was discussed and will be brought to the board for action.

The meeting included brief board comments, including congratulations to the treasurer’s office for a clean audit and praise for the music program’s recent concerts. The board adjourned into executive session to discuss personnel matters and said it would take no action immediately after the executive session.