Sparta Area School District board certifies 7.17 mill rate and approves 2025-26 original budget

Miss Hauser, a staff member, presented the administration's recommended 2025-26 original budget and tax levy certification, outlining revenue variables, expense increases and the district's plan to issue the next tranche of referendum debt. She told the board the administration recommends a $7.17 mill rate and a total levy of $15,035,849 for the 2025-26 fiscal year.

Miss Hauser said total revenue presented was lower than last year's figure and outlined expense pressures including utilities, contracted transportation and special education transfers. She said the district plans to issue the next $15 million of the previously approved $87 million referendum next year and showed fund-by-fund changes, including no planned activity in Fund 46 and use of existing fund balance in certain funds.

Board members asked for clarification on interest income from prior borrowing and on the optics of levying to the full revenue limit versus under-levying. Miss Hauser agreed to follow up with more detailed figures after the meeting. Multiple board members discussed the tradeoff between holding the mill rate at the recommended $7.17 and under-levying by a few cents to reduce immediate tax impact; staff noted each one-tenth (0.01) mill equates roughly to $20,000 in levy revenue and that a 3-cent reduction would decrease operating revenue by about $60,000.

After discussion, Board Member McKenna moved to certify the 7.17 mill rate corresponding to a levy of $15,035,849. The motion passed on a roll-call vote recorded in the meeting as 7-0. The board then moved to approve the administration's 2025-26 original budget; that motion also passed on a roll-call vote recorded as 7-0.

The administration noted a proposed meal price increase for Nutrition Services and that special-education revenue and expense projections increased (fund transfers and program-driven costs). Administrators said the recommended levy is based on the information available at the time and emphasized the district will continue to monitor revenues, referendum timing and fund-balance projections.

Votes at a glance: - Consent agenda (as presented, without item e): Motion carried 7-0 (roll call recorded; named yes responses recorded in transcript). - Early College Credit Program (Start College Now) adjustment (student 9's credits adjusted to 7): Motion carried 7-0. - Tax levy: Motion to certify a 7.17 mill rate ($15,035,849): Passed 7-0 (motion by Mister McKenna). - Original 2025-26 budget: Approved 7-0.

Clarifying details captured in the meeting included the recommended mill rate ($7.17), the levy dollar amount ($15,035,849), planned referendum borrowing ($15,000,000 next tranche), and administration estimates about the financial effect of small mill rate reductions (roughly $20,000 per 0.01 mill). Administrators committed to providing additional detail on interest income from prior borrowing after the meeting.