Shawano board adopts 2025–26 budget, certifies flat tax levy

The Shawano School District Board of Education voted 5-0 Oct. 27 to adopt the district’s 2025–26 budget and to certify a total school tax levy of $13,725,721.

Board Treasurer Karen Houston and Director of Business Services Bryan Kadlec presented the budget materials, which show projected General Fund revenues of $33,604,103 and expenditures of $34,586,662, producing a budget shortfall of $982,559 that the district plans to cover from its fund balance. The district projects the unassigned fund balance will decline to $10,264,541, or 29.7% of expenditures.

Why it matters: the budget funds operations and implements priorities tied to the district strategic plan while accounting for capital work tied to a November 2024 referendum. The packet notes that the capital projects associated with the referendum will drive a large portion of district spending in 2025–26.

Kadlec told the board the budget reflects several factors: a projected decrease in General Fund revenue compared with the prior year, continuing capital-project expenditures tied to referendum-approved work, and state equalization aid changes. The presentation also shows the district will carry referendum-related debt: outstanding principal attributable to recent bond issuances totals approximately $40,045,000.

The board also certified the district’s property tax levy as presented. The packet lists the General Fund levy at $9,497,773, a referendum debt-service levy of $3,827,948 and a community services levy of $400,000, producing the total levy of $13,725,721. Rising equalized property values in the district mean the presented equalized mill rate is projected to fall to $5.56 per $1,000 of equalized value.

The motion to adopt the budget was made by Board Member Bobbi Lemerond and seconded by Christine McKinnies; the tax-levy certification motion was moved by Lemerond and seconded by Frank Kugel. Both votes were 5-0.

The board’s materials note the district will use fund-balance reserves to cover the shortfall and that capital expenditures tied to the 2024 referendum account for the largest change in spending. According to the packet, additional debt issuances tied to the referendum were closed in December 2024 and May 2025, with a final issuance projected later and related principal and interest schedules documented in the budget packet.

The board also selected a delegate and alternate to the Wisconsin Association of School Boards convention: Karen Houston as delegate and Tim Renard as alternate.