Merrimack Valley board backs $51.9 million budget, adds special‑ed and maintenance expendable trusts

The Merrimack Valley School Board voted to approve a $51,893,330 operating budget and two expendable‑trust warrant articles after a public hearing in which administrators explained cost drivers and residents asked questions about special education and long‑range facility needs.

Tom Laliberte, chair of the district finance committee, read Article 4 and described the proposed operating appropriation as ‘‘the sum of $51,893,330’’ and a roughly 3.3 percent increase from the adjusted 2026 budget. Laliberte told attendees the rise—about $1.7 million—reflects several pressures, most notably health and dental insurance increases, special‑education and food‑service cost adjustments, and higher retirement (New Hampshire Retirement System) and FICA costs.

Laliberte outlined the largest line‑item changes: a 9.8 percent increase in health insurance and a 4.4 percent increase in dental, which together became a 14.2 percent increase that he said amounts to ‘‘a little north of $1,100,000’’ for the district; adjustments to food service funding (an increase of about $475,000 to reflect actual spending); and pension multiplier effects (NHRS) that he described as adding roughly 19.24 cents in retirement cost for every salary dollar.

On revenues, Laliberte said the district budgets state adequacy aid conservatively (95 percent of the calculated amount) and cited other sources including federal grants, Medicaid reimbursements for eligible services, tuition receipts (including roughly $1 million from Andover students who attend the Merrimack Valley Learning Center), food sales and rent from a charter school. He said there are no new positions in the proposal; two positions reduced last year were restored (library assistants).

Voters and residents focused questions on special education tuition lines (a $167,000 reduction explained by fewer out‑of‑district placements and a shift toward in‑district programs such as the Merrimack Valley Learning Center), accounting for federal revenues (a $710,000 federal entry that the administration said will be reconciled in the fall DRA submission), and whether expenditure choices would cause future tax spikes.

The board also read and took public comment on two expendable trust warrants. Article 8 would add $500,000 to a Special Education Expendable Trust; Laliberte noted that trust currently has a $0 balance after funds were used to cover prior deficits. Article 9 would add $200,000 to the Maintenance Expendable Trust, which the administration said now holds about $800,000 and is intended to smooth the impact of large CIP projects such as roofs and HVAC units.

After public comment and discussion, the board (by motion) approved Article 4 (the operating budget) and then approved Articles 8 and 9. The transcript shows voice votes with members saying "aye" and no recorded opposition for each motion. The board recommended approval of the financial warrants and will present them to district voters at the annual meeting and associated warrant process.

What happens next: The board scheduled town‑by‑town informational SB2 hearings to explain petitioned ballot procedures and will reconvene for additional discussion at upcoming meetings; the approved financial warrants will be placed before voters at the district annual meeting as required by district rules and state law.