Northern Lehigh board reviews 2026–27 preliminary budget and proposes 4.8% preliminary tax index

Northern Lehigh School District administrators presented the board with a preliminary budget framework for the 2026–27 school year and recommended adopting a 4.8% preliminary tax index to preserve flexibility while officials continue to refine revenues and expenditures.

The finance presenter said expenses in the proposed budget total about $44,000,002 and projected revenues without fund‑balance use are about $40,000,008, leaving a recurring shortfall in the neighborhood of $2,009,891. "That is correct," the presenter said when a board member noted the shortfall. Administrators recommended using part of the district's fund balance for one‑time purchases, debt service and rising health care costs while restoring one high‑school business teacher position.

Officials reviewed revenue assumptions tied to Governor Shapiro's proposed budget (which the presenters said would provide about $8,109,413 in base basic education funding plus student-weighted adjustments) and noted a separate proposed increase in special education funding. They also reported that the Ready to Learn block grant base for 2026–27 is projected at $372,616 and that additional adequacy and tax equity funding (approximately $50,000) is not yet guaranteed and therefore not included in the draft.

Charter and cyber charter costs were discussed in detail: last year's combined spending on charter placements was presented as roughly $2,260,000, with per-student costs cited as $15,279 for regular education students in brick‑and‑mortar charters and $13,852 for cyber charter placements. Presenters highlighted higher special-education charter costs (examples: $36,510 for an IEP student in a brick‑and‑mortar charter, $26,180 in a cyber charter).

On tax rate mechanics, presenters noted that although the district's adjusted Act 1 index is 4.8%, Northern Lehigh spans two counties and mill equalization means the blended effective increase the district can realize is closer to 4.37%. "So, actually, the percentage of increase that we can only get to is 4.37%..." the presenter said, explaining that Northampton and Lehigh counties are equalized differently and that pending legislation would change that treatment for multi‑county districts.

Administrators emphasized process and timing: a preliminary budget must be approved in April so the district does not need a special June meeting; the draft will be refined through May with final approval expected in June. No formal votes were required on the budget at Monday's meeting.

Board members asked clarifying questions about assumptions and implementation steps; presenters said they will refine projections and return with an updated draft before any formal action in April.