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Seaman USD 345 board adopts FY2026 budget, approves exceeding revenue-neutral rate and reauthorizes 33% LOB
Summary
At its Sept. 8 meeting the Seaman USD 345 Board of Education approved a resolution allowing the district to exceed the revenue-neutral tax rate, reauthorized a 33% local option budget percentage and adopted the FY2026 budget with a total mill levy of 51.452.
The Seaman USD 345 Board of Education voted Sept. 8 to adopt the district's 2025–26 budget, reauthorize the local option budget (LOB) at 33 percent and approve a resolution authorizing the district to exceed the state-calculated revenue-neutral tax rate.
Board action came after a public revenue-neutral-rate hearing and staff presentations on estimated mill levies and assessed valuation. The board adopted the FY2026 budget with a total mill levy of 51.452 — slightly below the rate the district sought at maximum during budget development but above the revenue-neutral calculation the state provides for comparison.
The board approved a resolution (identified in the transcript as Resolution No. 009082025-2) referencing KSA 79-2988 that authorizes the levy “exceeding the revenue neutral rate” for financing the 2025–26 budget. A separate resolution (Resolution No. 20250908) reauthorized the district’s local option percentage at 33 percent for 2025–26, the same LOB level the board has carried since 2020.
District staff explained that the resolution to exceed the revenue-neutral rate does not itself set the final mill levy; it authorizes the board to levy above the calculated revenue-neutral threshold so the district can maintain roughly level local funding as assessed valuations change. Staff noted that assessed valuations — set by the county assessor — drive the dollar amount property owners pay, so homeowners could see higher bills if valuations rise even with a steady mill levy.
Board members held a roll-call vote on the revenue-neutral resolution; the roll call recorded all members present voting in favor. The LOB reauthorization and the FY2026 budget were both adopted by voice vote.
The board scheduled the formal budget hearing with public participation as part of the budget-adoption process and noted that exact mill rates are confirmed when county valuations are finalized.
Votes at a glance: • Resolution to exceed revenue-neutral rate (Resolution No. 009082025-2): approved by roll call (all present voted yes). The resolution cites KSA 79-2988 and authorizes exceeding the revenue-neutral tax rate to fund the 2025–26 budget. • Local option budget percentage (Resolution No. 20250908): reauthorized at 33% for 2025–26; motion passed. • FY2026 budget adoption: approved; adopted total mill levy reported by staff at 51.452.
The board clerk conducted roll-call voting on the revenue-neutral resolution; subsequent budget approvals were by voice. Officials noted the district’s intent to continue monitoring valuations and to present a separate public budget hearing when county valuations are finalized.
