Depew Union Free School District unveils $58.5 million 2026–27 budget; levy increase estimated at 2.17%

Superintendent Katie Smith told the Depew Union Free School District Board of Education at a budget hearing that the district is proposing a $58,501,273 budget for 2026–27 and that the levy-to-levy increase is estimated at 2.17%, which she said is within the tax-cap limit.

Smith said the proposed budget shows a 5.5% increase in total expenditures year over year and that ‘‘without that new debt coming on for capital, it would be just around 2.8% increase.’’ She attributed much of the growth to new capital bonding that raises debt-service costs and to ongoing cost drivers including negotiated salary and benefits increases, rising health-insurance costs, higher special-education costs (particularly out-of-district placements), growing CTE enrollment, retirement-system obligations, and utilities.

Why it matters: roughly half of the district’s revenue is state aid, Smith said, while the tax levy represents just over 37% of revenues—making state funding levels and aid formulas important to the district’s fiscal outlook. Smith also noted the district built the budget on February revenue runs and is awaiting final state budget action after the April 1 deadline.

Tax impact and examples: Smith provided estimated tax-rate changes tied to local equalization rates and cautioned that tax rates are not extended until August. Using sample equalization scenarios, she said the estimated change would be 23¢ per $1,000 at full value equalization; at Cheektowaga’s estimated 75% equalization that becomes about 31¢ per $1,000 and at Lancaster’s 64% equalization about 36¢ per $1,000. Smith translated those figures into estimated annual changes for a $100,000 assessed home: about $30.82 in Cheektowaga and about $36.12 in Lancaster, while reiterating the numbers are estimations.

Contingency budget: Smith explained that if voters reject the proposed budget and the board does not or cannot adopt a revised budget that passes, the district would revert to a contingency budget that forbids any tax-levy increase (0% change). Under a contingency budget, she said, the district would have to eliminate certain items, including nonunion salary increases, equipment purchases, some hardware and training, capital outlay projects (the recurring $100,000 site-limited projects), and free community-facility use for nonprofits.

Ballot propositions and vehicle purchases: In addition to Proposition 1 to adopt the budget, the May 19 ballot includes Proposition 2 to expend up to $1,032,345 from the district’s vehicle-purchase reserve to buy four 66-passenger buses with Wi‑Fi and two 30-passenger buses (one equipped with a wheelchair lift), and to surplus two older buses. Smith said the district expects state aid on those bus purchases and that the vehicles would be amortized on a five-year schedule.

Capital reserve proposal: Proposition 3 would establish a new capital reserve fund of up to $15,000,000 plus interest, to exist for up to 15 years and to fund items identified in the district’s recent building-condition survey. Smith said the reserve is intended to allow longer-term planning and reduce immediate taxpayer impact for major facility work.

Election logistics and candidates: Smith reminded residents that the budget vote and school-board election are scheduled for May 19 from noon to 8 p.m. in the high-school gym. She named the three candidates on the ballot (in the order listed): Nicholas LaMarca, Mark Durham and Carisha Hawthorne Greer, and summarized the term start and end dates for the top vote recipients.

What’s next: Smith encouraged voters to attend the vote and noted an on-site discovery event the same evening. The transcript ends as President LaMarra moved to adjourn and the board asked 'All in favor?'; no final adjournment vote appears in the provided excerpt.

Quote: ‘‘The tax levy rate increases 2.17%, which is within the tax cap limit,’’ Smith said during her presentation.