Northern Lehigh board adopts roughly $40 million budget, approves 2% tax increase

The Northern Lehigh School District board voted to adopt a general fund budget of roughly $40 million and approved a 2% property tax increase to help cover recurring costs Monday evening.

Chair (speaker 1) opened the discussion and asked for a motion to approve the proposed budget. After a motion and second, the board voted to approve the budget; the board recorded that the motion passed 8–1. "So we now have a $40,000,000 budget," the chair said following the vote.

Administrators had presented the final budget package as the culmination of several months of work, listing recurring costs the board directed to include: an additional full-time ELDP teacher to meet enrollment of multilingual students, a new theater program budget and a new music program budget. The presenter (speaker 4) also outlined recommended one-time purchases to be funded from assigned fund balance, including technology upgrades, debt-service payments, an English language arts curriculum purchase, a feasibility study and auditorium and stage sound upgrades; the presenter said those one-time items would use about $871,000 of fund balance.

The business manager (speaker 5) gave the district's current-year figures: estimated expenditures of about $40.0 million and revenues of roughly $38.0 million, producing a budget gap of about $1.0 million before applying the one-time fund-balance items. The business manager said the district's projected ending fund balance was about $16.87 million and estimated that applying the $871,001.39 in assigned fund-balance purchases would leave a remaining shortfall in the plan of approximately $666,784.

Board members debated how to fund the budget. One motion proposed setting the tax increase at 0% to avoid raising homeowners' bills; that motion failed on a roll-call vote. A subsequent motion to apply a 2% tax increase carried on roll call (seven yes, two no). After the 2% motion passed, the business manager said the calculated millage rates would be 25.3731 mills in Lehigh County (listed as $2.53731 per $100 of assessed value in the presentation) and 75.6628 mills in Northampton County ($7.56628 per $100). Using a median assessed value example, the presentation showed the 2% option increasing a Lehigh County homeowner's tax bill by about $76 annually.

Several board members raised concerns during discussion about positions previously funded by federal ESSER grants that the administration recommended moving into the general fund. Administration confirmed the recommendation to retain and fund four positions locally: a districtwide ELDP paraeducator, a classroom teacher, a TIS position and an administrator (director of educational technology, curriculum and instruction). Some board members urged caution, noting the recurring nature of those costs once ESSER funding expires; others supported retaining the positions because of their student-focused functions.

The board also approved a homestead/farmstead resolution and a block of personnel items (items a through i) and financial items on the consent agenda without discussion. Chair recognized a new staff member, "Maddie," who will be placed at Slatington Elementary; the related appointment item was approved by voice vote.

The meeting closed with an executive session scheduled immediately after adjournment to discuss year-end assignments and personnel matters.

Votes at a glance

- General fund budget approval (agenda listed amount ~ $40,324,000; motion closed at $40,000,000): approved, recorded vote 8 yes, 1 no. - 0% tax-rate motion: failed (did not pass on roll call). - 2% tax-rate motion: approved, recorded vote 7 yes, 2 no. - Homestead/farmstead resolution: approved (voice vote). - Personnel items (items a'i): approved (voice vote). - Financial consent items: approved (voice vote).

What this means

The board's decision shifts selected ESSER-funded staff to recurring district funding and uses a small drawdown of fund balance and a 2% tax increase to close the budget gap. Board members noted the need to monitor whether the district sees measurable improvements from the investments next year before committing to additional recurring costs.

Sources: Northern Lehigh School District board meeting transcript; budget presentation and business manager comments as recorded in the meeting transcript.