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District proposes slightly lower property tax levy as enrollment falls; public hearing held
Summary
At a second public hearing on the fiscal 2025–26 budget, district staff reported a modest reduction in the proposed property tax levy and outlined cost pressures from insurance, special education and declining enrollment.
The Council Bluffs Community School District held a second public hearing on its fiscal 2025–26 budget where staff reported a slight reduction in the proposed property tax levy and outlined pressures on several funds.
At the hearing, a district presenter said the district—ee rop in its property tax levy rate "from 17.16 per thousand taxable valuation to 16.07 for fiscal year 26." The presenter said that the proposed levy rate is 0.08 lower than the figure presented at the district's first public hearing because staff found ways to reduce certain expenditures and to adjust the weighted enrollment calculation used in state funding formulas.
The presentation flagged enrollment declines and rising costs. Staff reported enrollment fell by 174 students from 2024 to 2025 and by 249 students since 2023. The district said supplemental state aid for the general fund was set at 2% for fiscal 2026, down from 2.5% for fiscal 2025 and 3% for fiscal 2024. District staff said declining supplemental state aid, and higher spending on salaries, transportation, utilities and special education, have strained resources.
Officials said the district increased its cash reserve levy to help offset special-education costs that the state does not fund. The management fund was budgeted at $3,000,000, and staff estimated the property-casualty portion at about $2.6 million; management fund line items also assume a 15% increase in property-casualty premiums and an 11% rise in workerscompensation premiums. Health insurance increases of roughly 13% were noted for planning purposes. Nutrition services were budgeted with higher food and wage costs.
Capital and debt items were described as part of the district's SAFE/PPEL planning. Staff said the SAFE fund covers building improvements, equipment and some bonds; it currently pays roughly half of the sales-tax-backed bond payments. District presenters told the board three more years remain until the sales-tax debt is paid off, at which point some SAFE resources could be redirected.
Board members asked for details about the change from the first hearing to the second. Staff said the first hearing must use a "maximum" budget because several state figures were not yet finalized; after working across departments, the district identified expenditure reductions that lowered the proposed levy.
Public commenters at the hearing raised questions about district performance and spending per pupil. One resident asked the board whether schools that outperform others had been studied to replicate practices; another asked for multi-year account statements and information about shared bus arrangements.
The hearing closed with no immediate vote; the board later approved a certified budget during the regular meeting.
