North Platte board approves 2025–26 budget and sets property tax request
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Summary
The North Platte Public Schools Board of Education approved the district's 2025–26 budget of disbursements and transfers and adopted a property tax request that raises the district's total property tax asking to $31,459,607; both measures passed 5–1 after public comment and extended discussion of levy limits and reserves.
The North Platte Public Schools Board of Education approved the district's 2025–26 budget of disbursements and transfers and adopted a property tax request on Sept. 8, 2025, after hearing a presentation from district administrators and public comments from taxpayers, teachers and community members.
Board members voted 5–1 to approve the budget and the property tax resolution. The board set the general fund property tax asking at $31,358,597 and the qualified capital purpose undertaking fund request at $101,010, producing a total property tax asking of $31,459,607. The board recorded a proposed levy of $0.936582 per $100 of assessed valuation.
Why it matters: the adopted budget funds expected salary and benefits increases for 2025–26 and maintains the district's spending and cash-flow plan while preserving flexibility for transfers among non-taxable funds. Administrators said the budget reflects lower federal and state receipts compared with prior years and that payroll and benefits remain the district's largest expense.
District presentation and administrator comments Doctor McDonald presented the budget and said the district's total disbursements for 2024–25 were $57,587,507, a 1% decrease from the prior year, and that projected property tax requests produce a 2.9% increase in property tax asking year over year. He told the board the qualified capital purpose undertaking fund (QCPUF) request had been reduced since the Committee of the Whole, noting, "there has been a decrease of around 400,000 from that initial tax request that was presented at our last meeting." The QCPUF request shown to the board was aimed at bond payoff and life-safety work.
Public comments Several members of the public addressed the board during the two required hearings. Greg Renner of 19124 Osage Court objected to tax increases and criticized student outcomes he said he observed in the community. Shreya Aggarwal of 380 East Sagebrush Drive urged the board to use its existing tax authority to avoid deficit spending and to maintain cash reserves; she noted the district's current levy is below the state's maximum and said raising the tax authority does not mean taxes would rise immediately. Kenzie Mollring, speaking for the North Platte Education Association, and parent Emily Wurl urged support for the tax-authority change to retain teachers and prepare for expected community growth. Substitute teacher Suzanne Donnelly recommended greater coordination with regional postsecondary training and career needs and emphasized teachers already in the district.
Board discussion Board members and administrators discussed enrollment trends, cash-flow and reserve levels, the practice of transferring funds between the general fund and depreciation/special-building accounts, and statutory limits that govern tax requests and spending authority. Administrators said beginning cash was strengthened by one-time state school property tax credits received in May, that the district ended 2024–25 about 2% under budget overall, and that the district still averages about 4.2–4.3 months of expenditures in cash flow (administrators said state guidance suggests 4–6 months is desirable).
Members asked how to address future special-building needs if the board does not levy for that fund in 2025–26; administrators said depreciation balances and transfers can be used for capital repairs but noted those transfers reduce the balances earmarked for specific facilities. Administrators and board members also reviewed the interplay among four separate authorities that affect school budgets: spending authority under LB243 (growth percentages and allowable growth), property tax request authority, budget authority for disbursements, and the statutory levy lid (maximum $1.05 per $100 of valuation statewide).
Votes and outcomes - Budget approval: Motion to approve the 2025–26 budget of disbursements and transfers — passed 5–1. Vote recorded: Justin Thompson (yes), Joanne Lynn Green (yes), Emily Garrick (yes), Cindy O'Connor (yes), Skip Baltic (yes), Angela Blasey (no). - Property tax request resolution: Motion to adopt the 2025–26 property tax request (Resolution No. 090825) — passed 5–1. The resolution set the general fund request at $31,358,597 and QCPUF at $101,010; the board certified a levy of 93.6582¢ per $100 of assessed valuation. Vote recorded: Justin Thompson (yes), Joanne Lynn Green (yes), Emily Garrick (yes), Cindy O'Connor (yes), Skip Baltic (yes), Angela Blasey (no).
What remains next Administrators said they will certify the adopted resolution to the county clerk by the statutory deadline and continue to monitor receipts, enrollment and building needs. Board members asked staff to present a multi‑year facilities plan and to continue efforts to build general‑fund cash reserves to reduce reliance on short‑term borrowing.
Ending The board approved procedural consent items, received enrollment and cash‑flow updates during the meeting and adjourned after completing the agenda.

