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Board adopts 2026–27 budget, sets tax rate and approves $700,000 transfer for ORCA payments

Santiam Canyon SD 129J School Board · January 12, 2026
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Summary

Santiam Canyon SD 129J adopted its 2026–27 balanced budget, approved a permanent operating tax rate and debt-service levy, and passed a $700,000 appropriation transfer to cover higher-than-expected payments to Oregon Charter Academy (ORCA). All resolutions passed by voice vote.

The Santiam Canyon SD 129J School Board adopted a balanced fiscal-year 2026–27 budget and made the necessary appropriations at its June 10 meeting. The board also approved a tax-rate resolution that sets the district's operating permanent rate at $4.8880 per $1,000 of assessed value and certifies a debt-service levy of $1,185,316 to repay general-obligation bonds.

Board Chair called for a motion to approve resolution number 25.26.02 "a resolution adopting the budget and making appropriations for fiscal year 2026 through 2027 as presented," and the motion carried on a voice vote. Later, staff read resolution 25.26.03 imposing the tax rate and categorizing taxes for the 2026-27 year; the board approved that resolution without recorded roll-call tallies.

The board also approved resolution 25.26.05, an appropriation-transfer resolution that moves $700,000 from student-support services (fund 22000) to instruction to provide additional appropriation authority for higher-than-anticipated payments to Oregon Charter Academy (ORCA). "The resolution transfers $700,000 from fund 22,000, which is your student support services, and moves it into 1,000 function, which is instruction," a staff member said during the discussion. The staff explained the transfer is less than a 10% increase to the instructional appropriation category and is authorized under Oregon local budget law (ORS 294.450), avoiding the need for a supplemental budget.

The board also adopted a GASB 54 fund-balance designation (resolution 25.26.04) to classify ending fund balances for fiscal reporting. All four resolutions presented at the meeting passed by voice vote.

What happens next: staff will certify the approved tax amounts to the county assessor and proceed with fiscal-year implementation under the adopted appropriations.