Amherst Central proposes roughly $81.7 million budget, 2.3% tax‑levy increase for 2025–26, officials say

Amherst Central School District staff presented a proposed $81.6–$81.7 million budget for the 2025–26 school year at a public hearing, saying the plan uses a tax‑cap‑compliant levy increase of about 2.3% and anticipates higher state aid.

A district staff member opened the hearing and described the proposal as rooted in the district mission and strategic plan. “Our mission statement is what drives all of our decisions,” the staff member said, summarizing how the budget funds instruction, health and safety, and social‑emotional supports for students.

District officials told the hearing they expect state aid to rise by roughly $1.7 million (about 5.8%), based on the January executive budget figures, and they forecast a foundation aid level just over $19 million. The presenters said expense‑based aids (transportation, building, special education, BOCES) together contribute about $500,000 of the increase, driven mainly by transportation aid calculations tied to higher prior‑year expenditures.

The proposal uses a mix of revenues and reserves: presenters described an allocation of roughly $1.0 million from fund balance and just under $1.2 million combined from fund balance and reserves to offset expenditures. Officials said they plan to use premiums from recent debt borrowing to lower the levy and to keep the district’s year‑to‑year levy more consistent.

On the expenditure side, personnel and benefits were the largest drivers. The presenters said salaries are budgeted to rise about 2.3% (roughly $845,000) and called out retirement and staffing changes: 10 teacher retirements (four at the high school, one at the middle school, and four at Windermere), a senior custodian retirement and a teaching assistant resignation. The district plans to refill those positions and add two new positions — a third‑grade teacher at Smallwood and a social worker at Windermere — and eliminate two vacant positions (an E&L teacher at Windermere and a 1‑on‑1 special‑education aide) based on enrollment and program changes.

Officials also outlined benefits and other cost pressures: the state Employees’ Retirement System (ERS) rate was presented as rising from 15.2% to 16.5%, while the Teachers’ Retirement System (TRS) rate was projected to fall slightly (from about 10.11% to 9.59%). Health insurance spending was estimated at about $9.7 million, an increase of roughly $276,000. Transportation costs were shown rising about 8% (approximately $387,000), and BOCES costs were noted as a significant percentage increase.

The presenters explained the district’s two budget displays required for the hearing — a tripartite view (administration, capital and program) and a component view (general support, instruction, transportation, benefits, debt/transfers) — and said about $7.5 million is budgeted for administration (under 10% of the total).

They described contingent‑budget rules if voters reject the proposed budget on the ballot: the district would be required to set a 0% levy increase, restrict purchases of equipment (no new equipment at or above $5,000), eliminate nonessential maintenance and capital outlay spending, require community users of facilities to pay full operating costs, and disallow raises for nonunion employees (union contractual increases would still be honored). Presenters said adopting the contingent budget instead of the proposed plan would reduce spending by about $584,000, producing a spending figure near $81.088 million versus the proposed roughly $81.67 million.

The hearing included public questions about what counts as ‘‘essential’’ maintenance under a contingent budget; presenters said routine classroom painting would be nonessential, while replacement projectors under $5,000 would be allowable as materials or supplies. Staff explained that if the budget fails on the May vote the board could either adopt a contingency budget immediately or put the same or a revised budget back before voters on the statewide revote day in June; if a second proposal also fails, the contingency budget must be adopted.

Officials said the budget vote and board election are scheduled for Tuesday, May 20, with polling from 7 a.m. to 9 p.m. on the Amherst High School South gymnasium ballot; proposition 1 on the ballot is the adoption of the $81.67 million expenditure budget and two board seats (incumbents Nicholas DeMarco and Lori Gold Hawk were listed as candidates in the district newsletter). Voters unable to appear in person were told absentee/early‑ballot procedures were available through district offices.

The presenters summarized: the proposed budget would keep programs, athletics and extracurriculars intact, maintain security measures and contingency reserves, and rely in part on an estimated increase in state aid to meet projected costs. The district emphasized material assumptions — including the January state aid estimates and fixed assessment values for calculating the tax rate — and warned the projected tax rate could change if assessment values change when the town’s updated assessments are released.

Questions about specific personnel breakage or late resignations were raised; presenters said those staffing changes had not been embedded in the published budget materials but would affect year‑end breakage projections when finalized.

The hearing closed with staff inviting further community questions and noting a year‑round online feedback form for residents to submit comments outside the vote day.