Rockford board approves revised 2025–26 budgets, adopts preliminary 2026–27 spending plan and certifies tax levy

The Rockford Public Schools Board of Education on Monday approved the district's revised 2025–26 budgets and adopted preliminary budgets for 2026–27 after a budget hearing led by Allison Clemens, assistant superintendent for business and operations.

Clemens told the board that the 2025–26 revised general fund includes expenditures of $120,839,968 and projects an ending fund balance of $15,840,872 under current assumptions. For the 2026–27 preliminary year, the district is using the governor's proposed per-pupil assumption of $10,300 and an enrollment assumption of 7,350 state-aid membership. Under those assumptions the proposed FY27 general fund is projected with expenditures roughly in the $120 million range and a projected ending fund balance just under $12.2 million; staff emphasized the numbers are preliminary and will be adjusted after the fiscal-year audit.

Trustees voted separately and approved the revised 2025–26 food service, activity and public-purpose (scholarship) fund budgets, and they approved the 2026–27 proposed general, food-service, activity and scholarship budgets by roll call. Clemens explained the food-service fund carries federal and state categorical rules and that the district is intentionally managing that fund balance to avoid state-mandated reinvestment requirements.

On local revenue, Clemens reviewed millage structure, saying Rockford currently carries a debt levy (6.5 mills), a parks and recreation levy (about 0.8747 mills), a sinking-fund rate and the non-homestead levy, which the state assumes will be set at 18 mills. She told the board the non-homestead piece provides roughly $8–9 million annually in local operating revenue and that the state expects districts to levy the 18-mill non-homestead rate when calculating the state foundation allowance.

Clemens and the superintendent also reviewed fund-balance history, noting federal pandemic funds bolstered reserves in recent years; the revised FY26 ending balance was presented at about $15.84 million and a FY27 ending balance projection at roughly $12.2 million under the administration's assumptions. The board's policy target was noted as an 8% fund balance.

The board approved the district's debt fund budget and heard that a recent bond refunding lowered the debt levy and generated about $10.5 million in taxpayer savings. The L‑429 tax levy certification — which authorizes both the July 2026 and December 2026 levy installments — was also approved by roll call.

The administration and trustees framed the budget actions as preliminary, with Clemens noting state budget timing and enrollment uncertainties and the superintendent reminding the board that the audit later this year will finalize many numbers.

Members of the public had raised questions about the district's use of fund balance during public comment; one speaker urged the board to explain to the community how proposed millages will be used and how rising property values affect tax dollars. The board's motion to approve the revised and proposed budgets and levy carried by recorded votes with the trustees present voting in the affirmative. The district will update the FY27 budget through the usual amendment process as negotiations and state decisions occur.