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Board tables decision on increasing property-tax authority after lengthy budget briefing

August 30, 2025 | North Platte Public Schools, School Districts, Nebraska


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Board tables decision on increasing property-tax authority after lengthy budget briefing
The North Platte Public Schools Board of Education heard an updated 2025–26 budget presentation from district finance staff and tabled a resolution that would have raised the district's base growth percentage for property-tax request authority by up to 5%.

The board received a detailed budget briefing from Dr. McDonald, who walked trustees through a 10-year history of taxable valuations, state aid, general-fund disbursements and proposed transfers. "I have gone through, went back to a couple years worth of line items ... and developed some spreadsheets on current staffing," Dr. McDonald said, summarizing the work that produced the draft 2025–26 budget. He told the board the draft projects a 3.5% decrease in estimated receipts and that, if approved as recommended, the district would move toward a more positive beginning cash balance for the next fiscal year.

The presentation included comparisons with similar-size Nebraska districts, a review of depreciation and special-building funds, and an explanation of the Qualified Capital Purpose Undertaking Fund (QCPUF) and how it can be used for life-safety building needs. Dr. McDonald reiterated that the district's current position leaves limited operating margin: "We don't start the year right now ... In essence, we're banking on the county treasury balance for September to cover that and get it started."

Board members asked questions about the district's past practice of transferring funds into the depreciation account and whether those transfers had been reversed to shore up the general fund. Dr. McDonald acknowledged transfers had been reduced this year to preserve operating liquidity and said future transfers would be presented to the board for explicit approval. A board member said the change in practice had been "a shock" because earlier budgets had shown transfers to depreciation earmarked for projects such as the track.

The meeting moved from discussion to a formal resolution. The proposed resolution would have increased the district's base growth percentage used to compute the property-tax request authority by up to 5% to provide the district broader tax-request flexibility in future years. A motion to adopt the resolution failed for lack of a second. Board members then made and seconded a motion to table the resolution; the board voted to table the item and directed staff to bring the matter back at the next meeting with follow-up information.

Votes at the meeting included routine procedural approvals earlier in the evening (approval of the Committee of the Whole publication and approval of the agenda). The tax-authority item was the substantive action on the agenda: a motion to adopt the resolution died for lack of a second; a subsequent motion to table passed by roll call and will be considered again at the board's next meeting.

Board members and staff said they will continue work on the budget and on clarifying the impact of potential tax-authority changes. Dr. McDonald said he will provide follow-up materials requested during the meeting, including a clearer explanation of the cash-reserve versus disbursement accounting treatment and comparisons of district state-aid drivers with peer districts.

The board adjourned after tabling the resolution.

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Scribe from Workplace AI
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