Plymouth Joint School District approves $14.66 million tax levy; budget projects roughly $700,000 shortfall

At its annual meeting, the Plymouth Joint School District board approved a total tax levy of $14,657,619 for the 2025–26 fiscal year, voting to set levies for the general fund, community service and debt service as presented.

District business manager Amy presented the budget overview and said the district’s revenue limit for 2025–26 is calculated on a three‑year rolling average with a per‑pupil revenue limit of $11,650, producing a district revenue limit of $24,816,257. Amy said the district will receive about $13,478,000 in general equalized state aid this year, a decrease from about $13.9 million the prior year — a drop she described as roughly 3.5% — which contributes to the need for a higher local levy.

The board was presented with the following levy amounts and approved them by voice vote: fund 10 (general fund) $10,870,544; fund 80 (community service) $245,000; and fund 30 (debt service) $3,542,075, for a total levy of $14,657,619. The board’s motion to approve the levy passed with all members voting in favor.

Why it matters: state revenue limits and recent state budget choices mean the district is receiving limited new general aid while certain mandatory or state‑driven costs have risen, forcing the district to rely more on local property tax levies to balance operations.

Key budget details presented - Projected revenues: about $34.9 million; projected expenses: about $35.6 million — a projected deficit of just under $700,000 for 2025–26. Amy said roughly $220,000 of that shortfall reflects timing/costs from the recently completed Horizon safe‑entrance project, and roughly $300,000 reflects increased open‑enrollment out costs. - Open enrollment transfers: state changes increased the per‑pupil open‑enrollment payment to $10,102 for 2025–26, up from $8,962. The district’s net open‑enrollment cost increased by approximately $387,000 year‑over‑year; Amy said the net open‑enrollment expense has roughly doubled compared with the prior two years. - Private school vouchers (state choice programs): the district’s projected voucher payments are $1,122,371 for 2025–26. Amy noted the state increased per‑pupil voucher payments in the recent biennial budget and emphasized that these funds do not come to the district but are paid from taxpayers to private choice schools. - Mill rate and property values: because of a recent Tax Incremental District (TID) closure and higher property values, the district’s mill rate is projected at $5.55 per $1,000 of assessed value — the lowest in 32 years — even as the levy increases are needed to offset reduced state aid. - Salary, benefits and insurance: budgeted salaries rose modestly (about a 3% average increase); benefits increased in part because the district’s health insurance renewal rose about 26%. Amy said employee contribution adjustments were made to help offset that increase. Wisconsin Retirement System (WRS) employer rates were noted to rise from roughly 6.95% to 7.2%. - Food service and Community Education: the Community Eligibility Provision (CEP) was discontinued for the 2025–26 school year; breakfast remains free while lunches moved to paid status. Food service ended 2024–25 with a loss of about $200,000 and a current fund balance of about $275,000. Community education had about 4,000 participants last year; the recommended community‑ed levy was increased from $185,000 to $245,000 to cover program and staffing growth.

Board discussion summarized Board members and staff discussed the budget drivers: the state revenue limit system (citing 1993 Wisconsin Act 16), the impact of the state 2025–27 budget on aid and voucher payments, the district’s declining three‑year average enrollment used to calculate the revenue limit, and the district’s strategy to smooth future levy impacts by adding a one‑time $775,000 debt‑management levy this year to reduce future interest costs. The board also discussed monitoring health insurance options after the 26% renewal increase.

Votes at a glance - Elect chair for the annual meeting: Bob Travis nominated and elected by voice vote (motion and second recorded; passed). - Approve meeting agenda: motion and second recorded; approved by voice vote. - Approve minutes of the 2024–25 annual meeting: motion and second recorded; approved by voice vote. - Approve 2025–26 tax levies: fund 10 $10,870,544; fund 80 $245,000; fund 30 $3,542,075; total $14,657,619. Motion made and seconded; approved by voice vote. - Authorize board to engage legal counsel as needed during 2025–26: motion and second recorded; approved by voice vote. - Authorize school board member salaries for 2025–26: motion and second recorded; approved by voice vote. - Set date/time for next annual meeting: Oct. 20, 2026, at 5:30 p.m.; motion and second recorded; approved.

Decisions vs. discussion The board formally approved the levy and the routine administrative authorizations listed above. Several budget items — notably insurance costs, open‑enrollment trends, and the long‑term effect of private school vouchers and state policy — were discussed but require ongoing monitoring or outside action (state legislative change) and were not resolved by the board at this meeting.

Next steps District staff said they will continue monitoring enrollment, insurance options and program balances (food service and community education) and will report updates to the board. The budget documents and the district scorecard were made available in the meeting packet for public review.