Jefferson SD 14J budget committee approves $17.96 million proposed budget, sets tax rate at 4.8468 per $1,000

The Jefferson School District 14J budget committee approved the district’s proposed $17,960,954 budget for the 2026–27 school year and set an operating property tax rate of 4.8468 per $1,000 of assessed value during a May 12 meeting.

The meeting included officer elections for the budget committee and a detailed presentation of revenue and expenditure assumptions by district staff. The written budget message presented to the committee described the proposed budget as the second year of the 2025–27 biennium and cited an $11,360,000,000 statewide biennial state school fund total. "The state school fund, SSF, for the biennium is 11,360,000,000," the superintendent said in the budget message.

Why it matters: district leaders told the committee rising PERS (Public Employees Retirement System) costs, lower grant funding and declining enrollment are the main pressures shaping the proposal. The superintendent said PERS-related costs are consuming a significant portion of available funds and warned that per‑site accounts could be depleted by September 2027, prompting planners to explore options such as a PERS bond or a dedicated reserve.

Budget highlights and drivers - Total proposed budget: $17,960,954 for 2026–27, as presented to the committee. The presenter said the district projects general fund revenue of $12,188,005.55 and an expected ending general fund balance near $1.2 million to support the next fiscal year. - Enrollment and formula funding: the presenter explained the district calculates its state school fund share using an ADM‑weighted formula and reported a projected enrollment of 632 students for 2026–27 (compared with 644 this year). - Grants: officials reported reductions in state grants (Student Investment Account, High School Success, Early Literacy) and anticipated federal decreases — the presentation said Title I‑A funding is expected to fall by about 18% and Title II‑A by about 15% — prompting the district to use some general fund resources to offset lost grant revenue. - PERS and reserves: the district described prior savings from a PERS bond issued in the early 2000s and explained plans to run feasibility analyses in 2026–28 for potential new bonding. The budget establishes a PERS reserve special revenue fund with an initial proposed transfer of $57,000 from the general fund as a first step to prepare for projected PERS rate increases. - Summer learning and nutrition programs: the district was awarded roughly $253,000 for a multi‑year summer learning program serving prioritized students (incoming grades 1–6, incoming 9th graders and credit‑deficient high schoolers). The nutrition program was described as operating in the red last year (the presenter cited about $595,000) despite participation gains; the district qualified for Community Eligibility Provision (CEP) so all students will receive a free first meal for the next four years. - Athletics and other costs: payroll and associated benefits make up the majority of general fund expenditures (presenter cited roughly 72%); athletics transfers from the general fund increased (presenter cited a transfer rise from about $90,000 historically to $113,000 this year) driven by higher officials’ fees and transportation costs.

Direct quotes from meeting participants appear in the record and were read aloud during presentation. When introducing the budget message, the presenter identified the document's author in the printed message: "Respectfully, Don R. Moorefield, superintendent." During the committee discussion, district finance staff (Patty) explained revenue calculations and reserves, for example: "So, right now, we're looking at $12,188,005.55 dollars for our revenue this year," the presenter said.

Process and legal context The presenter noted the proposed budget document was prepared in accordance with local budget laws (ORS 294.391) and said that, after budget committee approval, administration under the direction of the school board will make any required adjustments to accommodate changes in resources or requirements.

Vote and next steps A motion to approve the Jefferson School District 14J proposed budget for fiscal year 2026–27 and to levy the operating tax rate at 4.8468 per $1,000 of assessed value was moved and seconded and carried by voice vote. Committee members recorded in the meeting—Bob, Mike, Tracy, Kevin, Kaye and John—voted aye. Following approval, staff noted the district will continue monitoring revenue, grant awards and projected PERS obligations and may bring technical adjustments to the board or, if necessary, a supplemental budget.

The committee completed public comment and thanked district staff for the budget work; the meeting record notes the session proceeded to closing after the vote.