Byram Hills begins budget season with five-year fiscal snapshot and tax-cap outline

The Byram Hills Central School District Board of Education opened the 2025 budget season at its Jan. 14 meeting, hearing presentations from school leaders about program priorities and receiving a district five-year fiscal trend analysis and an explanation of the state tax levy limit and budget timeline.

Administrators said the district will present the superintendent’s proposed budget on March 4, hold additional public hearings through April and adopt a budget April 22, with the public vote scheduled for May 20. Kelly (administrator) led the fiscal presentation and described the process the district uses to build the budget, noting the finance advisory committee meets monthly and that projections will be updated after the governor’s executive budget and the district’s health-insurance estimates are known.

The five-year fiscal trend analysis presented to the board is a “snapshot in time,” Kelly said, based on current staff and benefit assumptions. The analysis projects modest enrollment changes in the near term and shows salary-and-benefit costs as the largest share of the budget. Kelly noted the analysis shows that projected salary and benefit percentages could rise above the district’s target dotted line if current assumptions persist, but cautioned the presentation is illustrative rather than a fixed forecast.

Kelly explained the state tax levy limit formula, commonly called the tax cap. The steps described: apply the tax-base growth factor to the current levy, add pilot payments, subtract next-year pilots, then subtract exemptions (debt service, capital/vehicle purchases less building aid, and any other allowed exemptions). A final step applies the statutory CPI-based growth factor (capped at 2 percent). Kelly said the district reports its tax levy limit to the New York State Comptroller on March 1.

For 2024–25 the district’s maximum allowable tax levy was presented as $92,776,893, described as the statutory ceiling the district could place before voters; Kelly repeatedly clarified that the maximum allowable levy is not the same as the amount the district will propose. He said final proposed levy decisions will await state aid figures from the governor’s budget.

School leaders used the hearing to highlight program priorities the operating budget supports. The high school principal (staff member) said the high school operating budget is driven by enrollment and supports programs ranging from AP offerings (the principal said 24 AP courses are offered) to leadership and flexible support programs that keep students in district programs. The middle school principal (staff member) described investments in science aligned to New York’s Next Gen Science Standards and consultant-supported curriculum work to build continuity across grades 6–8. Elementary principals described district adoption of the STAR universal screener and work by a newly hired elementary curriculum lead that administrators said is improving alignment across K–5.

Administrators also confirmed a one-year debt service payment remains on next year’s budget line and that the district expects to be debt-free after that payment. Kelly said retirement system rates (Teachers' Retirement System and Employees' Retirement System) and health‑insurance assumptions will factor into final projections.

The board set a schedule of further budget hearings: March 4 (superintendent’s proposed budget), March 11, March 25, April (hearing 4), April 22 (budget adoption) and May 20 (budget vote, 6:30 a.m.–9 p.m.). Kelly asked residents to attend hearings and noted public comment windows will close after the March 25 hearing.