Batavia board places tentative 2027 budget on public display after hearing forecast of multi-year fund-balance decline

The Batavia School District 101 board voted to place the district’s tentative 2027 budget on public display after Treasurer Tony walked trustees through a new budget dashboard and five-year forecast.

Tony told the board the district expects to spend roughly $136.3 million in FY27 against $132.0 million in projected revenue, reflecting a $4.4 million planned draw on fund balance to support capital projects under the district’s warm-safe-dry plan. He said local property taxes provide the majority of revenue; the state’s evidence-based formula and federal grants account for smaller shares. The presentation noted $25 million in pension "on-behalf" payments appear in state reporting but do not flow through district coffers.

Trustees asked about assumptions that drive the forecast, including the expiration of a local TIF that will contribute about $700,000 in tax receipts and inflation-driven capital-cost increases (an example cited: a near-identical project at Louise White cost about 20% more than the prior year). Board members discussed the district’s 25% minimum fund-balance policy and the risk that lower reserves would force borrowing in adverse cash-flow scenarios.

The board unanimously moved and approved placing the tentative budget on public display, with a public hearing scheduled in July and formal adoption planned for the August regular meeting. Trustees asked administration to add taxpayer-impact context (tax-rate and median-home impact) to the published materials and to continue monitoring assumptions as capital projects proceed.