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Dubuque board adopts FY2026–27 certified budget, lowers levy to $12.48 per $1,000
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Summary
The Dubuque Community School District board adopted its fiscal 2026–27 certified budget and approved a proposed levy rate of $12.48 per $1,000. Finance staff cited declining enrollment and a 2% state supplemental aid adjustment; the board voted to adopt the budget as published.
The Dubuque Community School District Board of Education on April 13 adopted the district’s certified budget for fiscal year 2026–27 and approved a proposed levy rate of $12.48 per $1,000 of taxable value.
Finance presenter Lisa Demmer said the district’s authorized general fund spending is calculated by certified enrollment times cost per pupil. Using the district figures — certified enrollment of 9,665.7 and a cost-per-pupil figure presented as $8,148 — staff showed an authorized budget of roughly $78.7 million for the general fund, and a total general fund authorization of about $147.5 million when state categoricals and special program funding are included. Demmer said a 2% increase in state supplemental aid (SSA) and a late legislative change reduced the levy the district had originally published ($12.65) to the $12.48 rate the board approved.
Demmer illustrated the levy’s local impact using a sample assessed and taxable value calculation and said the average school tax portion shown in the presentation would be about $1,185.23 — roughly $30.65 less than the prior year’s example, noting that assessed value changes and rollback percentages vary by property.
During public comment, resident Clark Slows — who said he uses the district’s finance materials and stated his address — thanked the finance staff and cautioned that homestead credit and individual assessed-value changes mean some homeowners will see increases even though the levy decreased. Earlier, Tim Pankratz asked why the board was considering a special election in September when a major election follows two months later and expressed concern about use of district funds for an extra election.
The board moved to receive and file proof of publication of the public hearing notice and then voted to adopt the certified budget estimate as published. The motion carried by voice vote.
What happens next: staff will submit the budget documents to the Iowa Department of Management by the April 30 deadline and continue to monitor fourth-quarter spending, encumbrances and reimbursements noted in the quarterly report.
Sources: Presentation by Lisa Demmer to the Dubuque Community School District Board of Education during the April 13, 2026 public meeting.
