Niagara-Wheatfield board sets levy at 2.14% and approves budget
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Summary
The Niagara-Wheatfield Central School District Board of Education voted to set the district tax levy at 2.14% and approved the proposed budget at a public meeting, with board members debating long-term levy capacity versus short-term community affordability.
The Niagara-Wheatfield Central School District Board of Education voted on a proposed budget and set the district—s tax levy at 2.14% during a public meeting, approving the budget as presented.
The board adopted a budget option that assumes a 1% increase in state foundation aid, a scenario staff recommended to preserve flexibility if the state later approves a higher figure. A district presenter explained that the foundation-aid number shown on the budget slide (2,734,464) would rise if the state provided more than 1% and that increased state aid would reduce reliance on reserves and fund balance.
Board members debated whether to set the levy at the full 2.14% cap or a lower figure to lessen immediate community impact. One trustee urged caution about compounding effects of under-levying over time, noting that small amounts forgone in a single year can reduce future levy capacity. Another trustee said the board typically aims to stay under 2% to present a modest increase to voters.
A trustee moved to set the levy at 2.14%; the motion was seconded and approved by voice vote. Following that action the chair called for a motion to approve the budget as presented; that motion was moved, seconded and approved by voice vote.
During discussion staff outlined planned uses of reserves to close an expenditure-revenue gap, including transportation reserves, capital technology reserves and interfund transfers; they said these planned uses would be offset if additional state aid arrives. Staff also noted pilot payments (e.g., from local projects) reduce the district—s levy capacity in future years.
The board did not record a roll-call tally in the transcript; votes were taken by voice and the chair declared the motions carried. The superintendent reminded the public that the district—s annual budget vote and board elections are scheduled for May 19 from 8 a.m. to 9 p.m. in the high school ALC.
The meeting proceeded to other agenda items and then adjourned.

