West Seneca board approves putting a roughly $170 million school budget on May ballot after lengthy tax-impact debate

The West Seneca Central School District Board of Education on April 14 voted to place the district’s proposed 2026–27 budget — just over $170 million — on the May 19 ballot after a presentation and extended public and board discussion about tax impact and program costs. The board approved motions to include ballot propositions and related budget items by roll-call votes; the primary budget proposition moved forward with a 6–1 roll call earlier in the meeting and subsequent transportation-related propositions passed unanimously.

Dr. Krueger, the district superintendent, told the board the budget figures are conservative estimates because state aid remains unsettled and the district continues contract negotiations with its largest bargaining unit. The budget includes staffing assumptions (about 13 anticipated teacher retirements) and an uptick in Erie 1 BOCES expenditures tied to a regional BOCES facility renovation expected to serve students beginning fall 2027.

Board members repeatedly sought clarity about how the 2.23% tax levy percentage shown in budget materials actually affects individual homeowners. Will (district business staff) and Alyssa explained the difference between the tax levy (the district’s permissible increase under the tax cap formula) and the tax rate that appears on property tax bills; final homeowner impacts require equalization rates and local assessments, which are set later in the summer and produce a tax rate the board approves in August. As an historical example, Will noted a prior-year example where the levy translated to roughly $40–$50 in additional school tax for a home with an assessed-value proxy similar to a $250,000 market-value house.

Board discussion also addressed the district’s planned use of reserves, contingency options if voters reject the budget (a contingent budget would trim about $1.6 million and eliminate some capital work and equipment purchases), and the district’s increasing special-education expenditures — including a roughly $500,000 increase in certain special-education budget lines noted in the presentation. Dr. Krueger said the district is expanding in-district programming while still seeing some growth in out-of-district tuition and BOCES placements.

Transportation spending and propositions also figured prominently. The administration listed bus replacement amounts (four 64-passenger buses plus one 64-passenger wheelchair-accessible bus totaling approximately $898,459) to appear on the May 19 ballot. Board members requested additional detail on timing and fiscal exposure and noted that final tax-rate impact per household will only be calculable once county equalization and assessments are finalized.

The board chair emphasized that the board’s vote authorizes putting the recommended budget before voters; the voters will ultimately approve or reject the package on May 19. If the budget is defeated, the board may either present a revised budget in a second public vote or adopt a contingent budget with the noted reductions. The board preserved a schedule for a May 12 public hearing and pledged to publish more detailed homeowner-impact estimates once state and assessor numbers are available.

Next steps: the district will hold a public budget hearing on May 12 and the annual budget vote will be held May 19. The board also requested follow-up briefings on reserve use, detailed homeowner impact examples and any changes to state aid before finalizing tax rates in August.