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Lewis Central sets initial maximum property tax, schedules April 6 public hearing; board adopts budget‑guarantee resolution
Summary
Board approved a resolution to levy for the FY2026–27 budget guarantee under Iowa statute, set an initial maximum property tax amount of $23,822,211 and scheduled a public hearing for April 6, 2026 at 6 p.m.; staff said the state will pay the guarantee for FY27 and the published maximum is intentionally conservative.
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At the March 2 meeting, Lewis Central Comm School District staff and the board discussed the FY2026–27 budget process and adopted a resolution related to the budget guarantee.
Andrea explained the district will be on the state budget guarantee for FY27 because of a decline in resident certified enrollment; under recent legislation the adjustment for the guarantee will be paid from state aid rather than by a local property‑tax levy this year. Andrea clarified the difference between resident certified enrollment and served enrollment and said categorical funding and certain supplements (for example, a teacher salary supplement) are handled separately.
The board adopted a resolution authorizing the levy for the regular program adjustment permitted under Iowa Code §257.14. The board also set an initial maximum property‑tax amount of $23,822,211 and scheduled the first public hearing on the budget for April 6, 2026 at 6:00 p.m. Staff emphasized that the published maximum is a conservative, statutory requirement and that the final levy rate is expected to be lower once final valuation and insurance figures are finalized.
Board members asked staff to publish taxpayer calculators and explanatory materials along with the county notice and to return with final figures after the second hearing.

