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Superior School District adopts 2025–26 budget as state aid drops; mill rate projected at $7.65
Summary
The School District of Superior board approved the 2025–26 general fund budget and certified a $27,461,919 tax levy after hearing a presentation from Chief Financial Operations Officer David See that stressed declining enrollment and a $2.3 million reduction in state equalization aid.
Chief Financial Operations Officer David See presented the School District of Superior’s proposed 2025–26 budget on Oct. 27 and the board approved the resolution to adopt the budget and certify the tax levy.
See told the board the state set a $325 per‑full‑time‑equivalent increase but, after exemptions and other adjustments, “we’re gaining an additional $50,000 over last year,” not the larger sum a simple multiplication would suggest. He said the district faces a roughly $2.3 million reduction in state equalization aid and a continuing decline in enrollment (a net loss of 156 students reported this year), which together are driving the district’s revenue pressure.
In the presentation See said current Fund 10 projections show a balanced budget for 2025–26 but warned that revenue and enrollment trends could push the district toward multi‑year deficits without changes in revenue or program size. He described the district’s fund balance as elevated as a percentage because of expense reductions, but cautioned the board that the district could return to the low‑20% range by 2028–29 and risk exhausting reserves by 2031 if trends continue.
See also reviewed the district’s benefit liabilities and OPEB (Fund 73) obligations, and said he plans to increase contributions to Fund 73 when funds allow. He noted technical concerns with the Department of Public Instruction revenue worksheet, saying DPI changed the worksheet that day and that the agency’s new system increases uncertainty in revenue calculations.
On taxes, See projected an estimated mill rate of $7.65 — up $0.81 from last year’s $6.84 — and explained how the levy is apportioned across municipalities. The board’s resolution specifying budget numbers and fund totals was moved, seconded and adopted by roll call; the transcript records unanimous “aye” votes. The board then approved the tax‑levy certification by roll call; the transcript lists the total levy as $27,461,919.
The budget presentation emphasized that about 79% of district spending is related to staff (salaries, benefits and transfers). See and board members discussed voucher costs, referendum funding, and the limits of locally available options if state aid remains reduced.
The board approved the following formal actions at the Oct. 27 meeting: adoption of the 2025–26 budget (Resolution 25‑06) and certification of the 2025–26 tax levy (Resolution 25‑07). Both motions carried on unanimous roll‑call votes.
