West Delaware board approves FY27 budget guarantee, sets March and April public hearings amid projected levy decline

Administrators presented the district's proposed fiscal year 2027 budget and levy package and the board voted to approve the budget guarantee and to set two public hearings. Jen, the district administrator who led the presentation, said the district's general-fund revenue mix for the prior year was roughly 51% state aid, 39.5% local taxes, about 2% federal aid and 6.9% miscellaneous income.

Jen said the board had published the budget including a $300,000 budget-guarantee line because timing of a late legislative change left uncertainty about whether the state would ultimately absorb that amount. "We're running the numbers both ways," she said, noting the Department of Management would finalize state-level cleanups in June; if the state covers the budget guarantee, the district would not need to tax that amount. Jen walked the board through taxable versus assessed value, the rollback percentage used to compute final tax bills, and sample homeowner scenarios showing the school portion of taxes would fall modestly under the current projection.

Why it matters: the vote locks in the district's formal budget posture so it is not caught short if the state's adjustment does not occur before tax notices go out. The board carried a motion to approve the FY27 budget guarantee; the motion passed after discussion. The board also set the required first public hearing for March 23, 2026 at 8:00 a.m. in the superintendent's office and a second hearing for April 13, 2026 at 6:00 p.m. One board member recorded opposition to each hearing date vote during the meeting's roll calls.

Board members asked for clarification on the cash-reserve request (a proposed $718,000 cash-reserve levy) and how that interacts with the state's budget-guarantee decision. Jen explained the cash reserve is intended to blunt year-to-year revenue volatility and to ensure liquidity for July and August payrolls under a new quarterly aid payment schedule. "If we don't have cash reserves, we might have to borrow to cover payroll," she said.

The board carried the motion to approve the budget guarantee and formally approved the public hearing dates; the district will publish the notices and hold the hearings as scheduled. Next steps: the district will run final figures through the Department of Management and present any subsequent changes at a later meeting.