The Pleasant Valley School District is considering a 2% tax increase for the 2025-26 school year.

The proposed final budget was presented to the school board during its workshop session following the regular meeting on Thursday night.

What the 2% tax rate means in dollars would be an additional $78 annually or $7 per month on real estate property with a net average assessment value of $143,138.

Tammy Smale, the business manager for the school district, said, “If you’re above that average, it’s going to affect you more. If you’re below that average assessment, it will affect you less.”

The current millage rate is 25.1083 plus 0.2636 for the library tax; totaling 25.3719. It would increase to 25.6157 plus the 0.2636 for the library, bringing it to 25.8793. This is a 0.5074 mill increase.

Smale said the proposed final budget anticipates the following revenue amounts:

•Local (real estate/property tax, earned income tax, other payments): $57,822,160;

•State (subsidies, grants, retirement, transportation, real estate tax reduction allocation, and other): $56,715,418;

• Federal (Title I, II, III and IV, and medical ACCESS): $1,561,892;

• Total: $116,099,470.

For the federal numbers, Smale said, “This is an estimated number, because the numbers for 25-26 have not come out yet for the Titles.”

Expenses are broken down as follows:

• For instruction: $66,790,907, an increase of $2.7 million;

• Support services: $40,831,036, which is an increase of $2.4 million;

• Noninstructional/Operations: $1,468,777, an increase of $378,890;

• Other and financing: $7,008,750, a reduction of $344,000 due to spending on the high school renovation project;

• Total expenditures: $116,099,470, an increase of $4.5 million.

Smale said some of the things the school district will continue to provide next school year are classroom supplies, caps and gowns for seniors who are graduating, the cost of the test for college credit from advanced placement classes, and after-school tutoring program with after-school transportation.

The school district is also adding French classes, and advanced placement pre-calculus class, and hiring a new fourth-grade teacher at the intermediate school and another security personnel.

There are also increases in salaries based on the collective bargaining agreements, cost of benefits, which went up by 4%. Transportation costs increased by 4%. Special education and out-of-district placement increased by 7%, Smale said.

“Enrollment is increasing in special education,” she said. “(Assistant Superintendent) Dr. Rae Lin Howard and her team is trying very hard to get our curriculum and programs up-to-snuff to challenge our students and make things better, so that needs additional funds as well.”

In all, 58% of the budget covers salaries and benefits district wide, 19% covers the utilities and insurance, 9 % for professional services, 8% for supplies and equipment, 5% for debt reduction, and 1% for other expenses.

Smale showed on a chart that from the 2011-12 to the 2017-18 budgets there were no tax increases. This put the school district in a difficult position financially. Since the 2018-19 budget, there has been an increase in mills each school year. Most of the increases have been less than 1 mill.

The proposed budget will be on the agenda for adoption at the May 22 school board meeting. It will be available for public review in the district office on May 23. A vote to approve the final budget will be held at the June 23 meeting.