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Vernonia SD 47J adopts $14.0M budget, sets tax rate at 5.0121 per $1,000
Summary
The Vernonia School District 47J board approved the 2026–27 budget totaling $14,000,984.84 with a general fund of $10,345,000 and a tax rate of 5.0121 per $1,000 assessed value; the board also set capital project funds to $0 and scheduled the public budget hearing for June 11.
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The Vernonia School District 47J board on May 1 approved the district’s 2026–27 budget and tax-rate resolution, moving the district forward with a total appropriation of $14,000,984.84.
During the budget committee session, a motion to adopt the budget listed the General Fund at $10,345,000, special revenue funds at $3,429,970, and debt service at $1,210,000, for a combined total presented to the board. The motion also set the tax rate at 5.0121 per $1,000 of assessed value and designated capital project funds as zero.
Jim Hellman, who led the budget review for the district, described how state and local revenues were reconciled in the financial packet after board members asked about apparent discrepancies in specific line items. "When you add in the state school fund grant and the transportation grants, those go together," Hellman said while explaining how local revenues were accounted across functions.
Board members discussed next steps: the May approval establishes expected revenue and the board will adopt the detailed line‑item budget (and consider amendments) at the district’s budget hearing on June 11, which is the formal public hearing where further changes may be made and final appropriations adopted.
The budget motion was moved and seconded during the meeting and was reported as passed by the board. The district finance report also noted an estimated undesignated fund balance of about $160,000 after incorporating the latest State School Fund estimates.

