Columbia Heights board approves preliminary 2025 levy (payable 2026) as maximum; board cautions figures may change

The Columbia Heights Public Schools Board of Education voted Sept. 23 to approve the district’s preliminary levy for 2025 (payable in 2026) and authorized the levy at the maximum amount the district is allowed to request in order to capture subsequent state adjustments prior to final certification in December.

Director Hennikins presented the levy material the board had reviewed at prior meetings and explained the timeline: the board approves the preliminary levy in September so the county can prepare tax estimates; the state runs levy calculations through the fall and the board will certify the final levy in December after truth-in-taxation procedures.

The presenter reviewed the levy components—general fund (fund 1), community education (fund 4), building (fund 6), debt service (fund 7)—and explained that pupil counts, net tax capacity, and state aid formulas drive levy calculations. Staff noted a data timing issue for “District 916 lease levy” that the state’s levy run had not fully incorporated yet; presenters said that item would likely increase to a figure close to the prior year once the state’s next levy run is posted.

The presenter showed a one-page comparison of the district’s preliminary levy payable 2026 versus the certified levy from the prior year and said the district is projecting a slight enrollment decline, which contributed to small negative changes in some per-pupil categories. The district projects a relatively flat overall levy to the community for the coming cycle but cautioned the numbers are subject to state adjustments and will be finalized in December.

A motion to accept the preliminary levy as presented passed on voice vote. Board members stressed the need to explain to the public that approving the “maximum” is part of the state-managed process and does not automatically represent a new or additional tax beyond what was previously authorized.