Tipton Community School Board approves placing operating referendum on November 2026 ballot

At a special meeting Tuesday night, the Tipton Community School Board approved a resolution to place an eight-year operating referendum on the November 2026 ballot that would cap a tax rate at 25 cents per $100 of net assessed value and would limit annual collections to a maximum of $2 million.

Superintendent Scott Jaworski, who led the presentation, told the board the vote at the meeting did not itself raise taxes. "To be clear, the board is not voting to raise taxes tonight," he said, explaining that if the board authorized the question, voters would decide whether to approve the levy at a November election and any approved revenue would begin arriving in 2027 to support the 2027–28 school year.

Jaworski said the request responds to revenue losses the district expects after Senate Enrolled Act 1 (Indiana General Assembly, 2025) reduces the local taxable base. He described provisions in the state law — expanded homestead deductions, a new homestead credit, deductions for certain property classes and a higher business personal property exemption threshold — and said those changes will shrink assessed value available to fund day-to-day school operations, from transportation and custodial services to classroom supports.

The superintendent presented a proposed spending plan for the referendum revenue that would direct about 62% (approximately $1,233,000) to maintain academic programs and student supports, 24% (about $481,000) to attract and retain teachers and support staff, 4% (about $75,000) to maintain student transportation (including eliminating a planned $5-per-trip fee), and the remaining 10% (about $211,000) for operational stability and contingency. Jaworski emphasized these are estimated allocations based on maximum annual revenue and that the board may certify lower levies in any given year.

Using the ballot-language rounding required by state law, the Tipton County Auditor certified a median household assessed value of $200,000; under the resolution's maximum rate that median residence would face an estimated maximum increase of $216 per year (about $18 per month). Jaworski called the figure a maximum estimate and said actual tax bills could be lower depending on assessed value and annual certification decisions.

Board members said community input had raised three primary concerns: how the district will ensure it does not automatically levy the maximum each year, how to weigh the burden on taxpayers (including farmers, seniors and small businesses) against program impacts on students, and whether the referendum would merely preserve the status quo rather than drive longer-term structural change. The board proposed annual public reporting on referendum revenue and an advisory committee of community representatives to provide budget input and oversight.

A board member moved to approve the resolution and a second was given. The chair called a voice vote; several members responded "I" and the chair declared, "The motion carries." The transcript does not record a roll-call or numeric tally of yes and no votes.

The resolution will be reviewed by the Department of Local Government Finance before posting on the ballot. If voters approve the referendum in November 2026, any approved revenue would be collected beginning in 2027 and used in accordance with the voter-approved limits and the district's annual certification and budgeting process.