Merrimack Valley board outlines $52M FY27 budget, moves warrant articles to voters

The Merrimack Valley School District board on Tuesday reviewed a draft FY27 budget of about $52 million and moved several warrant articles — including funding for collective bargaining and expendable trusts — to the voters.

The finance committee presented the overview, saying the FY27 operating budget totals nearly $52 million with roughly $3.7 million in non-tax revenue and an estimated taxable base of about $48 million. "Right now, that is 3.38% greater than last year's adjusted budget," a committee member reported, citing an increase of about $1,697,000.

Board and staff described the biggest budget drivers as employee health and dental (an increase of roughly $1.1 million, a 14.2% rise), a $475,000 increase in food service to better match expected costs, higher technology spending (about $159,000 for cameras, alarms and devices), and SAU cost increases of roughly $50,000. The board noted people costs make up about 78% of the budget, which amplifies the effect of benefit increases.

Finance staff also explained adjustments to grant accounting after review by the Department of Revenue Administration (DRA) and auditors: an arbitrary $710,000 of federal-grant revenue was removed from the operating budget for clarity. Staff listed federal programs involved, including IDEA and Title I, II and IV.

The committee recommended four warrant articles for the annual meeting: a collective bargaining appropriation (first-year cost cited at $766,000) and two expendable trusts — a $500,000 special education reserve and a maintenance expendable trust (district balance currently about $800,000). Staff said the special education expendable trust would be a reserve for extraordinary unplanned costs, not a replacement for statutorily required special-education funding. In response to a question about legal obligations, the board clarified that special-education costs are already included in the FY27 budget.

Officials presented municipal-level per-thousand tax estimates for each item as illustrative examples and cautioned the figures are estimates. If all proposed warrant articles passed, combined per-thousand impacts varied by town in the district's sample breakdown. The board agreed that the final appropriation language on the warrant must list a total figure per DRA rules, though supplemental materials will break out salaries and benefits to improve transparency.

No final appropriations were adopted at the meeting; the board will reconvene after the public hearing and then vote on whether to place warrant articles on the annual meeting ballot. The district also reminded residents of filing and petition deadlines for candidates and petition warrant articles.