At a special tax‑levy meeting, the Waunakee Community School District board approved the fourth draft of the 2025 budget and the proposed tax levy by roll call vote after hearing administration presentations and discussion.

The board approved “the fourth draft of the budget and the tax levy as presented tonight,” the chair said before the vote. Administration said the updated materials reflect October data, including the district’s student count from the third Friday in September and October equalized property values of $5,500,000,000.

Why it matters: administration said a combination of declining enrollment and state budget outcomes required adjustments to the district’s revenue projections. Steve, an administration presenter, summarized the fiscal pressures: "What's new is the student count ... we did see a decline in our student enrollment," and reported that state equalization aid came in roughly $1,300,000 lower than the district had initially anticipated. He said district staff used updated enrollment and grants data to refine revenue and expenditure estimates.

What the board approved: the materials the board approved included the October (fourth) draft of the operating budget and the tax levy forms required for adoption. Administration described three broad financial strategies used to reduce the levy from earlier projections: refinancing existing debt, using savings from the November 2022 referendum projects, and applying federal clean‑energy rebate dollars. "The utilization of the clean energy rebates is completely a decision by the board. You can use those funds in any way you want," Steve said, describing the district’s discretion over those rebates.

Numbers and timing presented to the board: presenters compared earlier estimates and updated projections. A July estimate placed a potential levy increase at about 10.4 percent; the budget committee directed administration in September to return to the second‑draft dollar amount (5.97 percent, often reported as 6.0 percent). In other portions of the presentation staff also discussed an example final tax‑rate scenario reported as 8.6 percent while explaining how new construction and equalized‑value growth affect which taxpayers see increases. Administration told the board the district received roughly $1 million already as a clean‑energy rebate and that a larger rebate tied to the middle‑school project is expected. Presenters emphasized that some numbers remain subject to change based on statewide participation levels in special‑education aid programs and DPI accounting adjustments.

Risks and constraints: administration listed several risks that could alter the district’s fiscal picture next year. High‑cost special‑education aid, while increased in the state budget, is subject to a fixed appropriation that could be prorated if more districts apply than expected; staff said that proration is outside local control. The district also flagged uncertainty tied to any additional in‑year staffing changes and the ongoing decline in enrollment, which can temporarily trigger a declining‑enrollment exemption but can reverse in future years.

Process and next steps: administration outlined the calendar for further work: budget‑committee meetings to refine assumptions, a December board decision window on 4K program options, January decisions on transportation and open enrollment, and a February target for the plan to address a $2.3 million levy‑related issue (with staff noting a final payment decision tied to the April/October debt‑service schedule). Steve told board members the district can make April payments without finalizing the full plan but will need a plan finalized by the October payment cycle.

Vote and attendance: the motion passed on a roll call. The audio records the following responses during roll call: Carly (yes), Jeff (present), John (absent), Mark (yes), Heather (absent), Chris (present). The chair thanked staff for the presentation and confirmed forms for levy adoption were ready for signature if the board wished to proceed.

What the district will tell taxpayers: staff said they will communicate how the approved levy compares with earlier possible outcomes and the board’s decision to moderate the increase using the strategies presented. Administration also scheduled additional informational sessions (morning and evening) for community members to explain the budget and levy details.

Provenance: the vote and motion to approve the budget and levy are recorded in the meeting transcript beginning when the chair requested a motion (00:44:57) and the roll call and vote recorded at 00:45:43.