Budget committee approves Jefferson School District 14J's $17.74 million proposed budget, sets $4.8168 tax rate

The Jefferson School District 14J budget committee voted to approve a proposed $17,741,366 budget for fiscal year 2025—126 and set the district's operating tax rate at $4.8168 per $1,000.

The committee's chair moved to approve the budget and tax rate; the motion was seconded and carried by voice vote. Committee members voiced support after extended questions about enrollment, payroll-related cost increases and contingency planning.

The superintendent told the committee the district had been warning since December 2024 that projected budget shortfalls were likely to materialize. "That possibility has turned into reality and the proposed budget reflects those budget challenges," the superintendent said, summarizing the document and the constraints shaping it. The presentation and discussion highlighted three main drivers: declining enrollment, rising PERS and unemployment insurance costs, and growing costs to serve students with complex needs.

Why it mattered: District staff said the general fund is projected at $12,164,090 (about 68% of the total proposed budget) and will shoulder most operating costs. Presenters said payroll and benefits together account for roughly 73% of general fund expenditures and that recent actuarial and statutory changes have caused large year-to-year increases in employer contributions. The superintendent and business manager cited a roughly $400,000 increase tied to PERS rate changes and about $250,000 for unemployment-related costs as major pressure points on the budget.

Enrollment and staffing: Committee members queried the enrollment assumptions behind the budget. The presenters said the budget assumes 665 students for next fiscal year, down from a budgeted 715 this year; the district reported about 680—686 current enrollments during the meeting. Those projections include an estimate of roughly 36 incoming kindergartners and an anticipated 70 seniors graduating. Officials said declining enrollment reduces state funding under the ADM/ADMw formulas and increases the pressure to reduce staffing where possible.

On staffing, presenters said the district is planning reductions to stay within the proposed revenue envelope: roughly 2.25 certified FTE reductions and 1 FTE in the central office were discussed as likely locations for cuts if revenues do not improve. The superintendent said these changes would focus on the secondary level while trying to preserve elementary class sizes where possible.

Grants, services and contingencies: The committee reviewed special revenue and grant funds (Title I, IDEA, Title 4, student success act/SIA, and other federal and state grants). Presenters emphasized that several federal grant amounts remain estimates until state and federal allocations are finalized and that the district will not spend grant dollars it does not actually receive.

Committee members asked about contracted services purchased through regional partners (Willamette SD, the ESD) for psychology, speech, nursing and other specialized services; presenters said some services remain delivered remotely and that recruiting for in-person specialists remains a challenge since COVID. The budget includes an operating contingency of $50,000 for 2025—126 and a $150,000 reserved amount planned for future years.

Legal / procedural note: The proposed budget document was prepared in accordance with local budget law (ORS 294.391), as stated in the presentation materials.

Votes at a glance: Motion: "Approve the Jefferson School District 14J proposed budget for fiscal year 2025 to 2026 and levy the tax rate of 4.8168 per $1,000 for operations." Mover: Chair (functional label: Chair). Second: Committee member (functional label: Committee member). Outcome: Approved by voice vote. Recorded ayes during the roll call portion included members identified by first name in the transcript (Sarah; Suzanne; Carrie; Carol; Tracy; Terry; Larry; the chair).

What's next: With the budget committee's approval, the document provides spending authority pending final board action and any adjustments the administration may make during the fiscal year to respond to revenue changes or requirements. Presenters said the administration will continue to monitor enrollment, federal grant allocations and payroll-related rates that could alter the district's financial position.

Reporting note: Quotes and attributions are taken directly from committee proceedings and mapped to speakers by functional role (Chair, Superintendent, Committee member) as identified in the meeting transcript.