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Spencerport Central School District

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Second vote on revised budget

Community vote on June 16

June Cornerstone: special budget edition

A second budget vote to be held with proposed reductions

In light of the May vote on the proposed 2026-27 budget, it is important to reflect on the results as well as the factors that may have contributed to this outcome. The budget fell short of approval by 53 votes and the reasons suggest:

  • The projected tax levy increase
  • Estimated tax rate increase between -0.4% - 6.2%
  • an uncontested board race often associated with lower voter turnout
  • Voter apathy, perceiving that individual votes would not impact the result

Exit poll results did not align with the final outcome. Fewer than 7% of voters participated in the survey with 67% indicating support for the budget. Among the 33% respondents who voted no, the most common concerns were the tax levy, tax rate and overall budget total.

 

The survey results may be found at this link.

 

A pie chart shows voting results for a budget proposition.

Graphic promoting a budget vote on June 16th.As you know, there are three options following a defeated budget:

  1. Adopt a contingent budget
  2. Conduct a revote with no changes
  3. Hold a second vote with proposed revisions

On May 26, the Board of Education unanimously approved the third option for the community’s consideration.

 

Presenting a revised budget

  • acknowledges that we heard the community 
  • limits further impact of a contingent budget on students
  • demonstrates shared decisions, with schools and departments identifying concessions and areas to cut

PowerPoint presentation, May 26 board meeting
 


A budget hearing will be held at 5:30 p.m. on Tuesday, June 9 at Canal View Elementary School. 

FAQs

Why weren’t these reductions made before the first vote?

 

The revised proposal represents a 2.8% tax levy, which is a decrease from the original vote with a 4.7% levy. 

The listed reductions below were not included in the May 19 proposal because they directly affect programs and services. The original budget prioritized maintaining those areas, while this revised plan reflects a response to community feedback. Even with these changes, students still will be impacted far less than if a contingent budget is required.

Staffing

  • Chose not to fill some open positions after retirements or departures
  • Moved current staff into open positions where the need is greater
  • Reduced or removed summer workdays for some staff
  • Reassigned a teacher to fill a vacancy

A horizontal gradient of deep blue fades into black.

Previous reductions from first vote (full

  • Eliminated an administrator position

Academic learning

  • Reduced the number of clubs across the district due to low enrollment
  • Applied class size guidelines  
  • Reduced spending on supplies & materials for grades K-8

     

A horizontal gradient of deep blue fades into black.

list in May Cornerstone):

  • Realigned staffing based on student enrollment
  • Lowered software costs by adjusting services through BOCES

Operational

  • Reduced spending on technology equipment and supplies
  • Reduced spending on athletics equipment, supplies, and contracted services
  • Postponed the purchase of an additional transportation vehicle
    (NOTE: EV buses are NOT associated with the May or June budget vote)

 

New budget reductions total $863,000

A horizontal gradient of deep blue fades into black.

What is a contingent budget?

In the event voters reject a district’s proposed budget twice, the Board of Education must enact a Contingent Budget consisting of

  • Contracted salaries and ordinary expenses necessary to:
    • Operate and maintain school buildings and the educational program;
    • Preserve the property of the district; and
    • Ensure the health and safety of students and staff.
  • The Board of Education determines which appropriations constitute ordinary contingent expenses.

  • Administrative Cap: The lesser of ...
  • The % of the Administrative Component in the 2025-26 adopted budget (exclusive of capital) OR 
  • The % of the Administrative Component in the last defeated budget proposed for the 2025-26 school year (exclusive of capital)
  • Tax Levy - Cannot exceed prior year actual tax levy (no increase allowed)

What stays in a contingent budget:

  • core instruction and classroom learning
  • contracted salaries and basic staff
  • transportation to and from school
  • health, safety, and required services
  • legally-required services (special education)
  • existing facilites remain in operation
  • tax levy remains at prior-year level

What could change

  • fewer opportunities to expand or enhance academic programs
  • possible reductions in extracurricular activities or field trips
  • reduction in staffing across the school district that will impact class size and program opportunities
  • limited ability to fund non-essential transportation (summer programs, trips, late buses
  • delays or reductions in equipment purchases and upgrades
  • may impact use by outside users with fee structure
  • long-range financial planning more constrained, harm

3-Part Budget

New York State law requires that all school districts present the proposed budget in three parts: Program, Capital and Administrative.

  • Program (74%) includes expenses associated with instructional programs, teacher salaries and benefits, health services, transportation operating costs, special education, instructional supplies and equipment, and athletics.
  • Capital (16%) consists of maintenance costs for buildings and grounds, custodial services, utilities, capital expenses, bus purchases, and debt service.
  • Administrative (10%) expenses include costs associated with office and administrative areas, financial/legal services, human resources, business office, communications, board of education expenses, BOCES administration, district clerk, and school supervision.

A pie chart shows the distribution of a budget, with Program, Capital, and Administrative categories.

Revenue summary

A pie chart illustrates the components of a balanced budget.

The proposed budget is balanced using a combination of funding sources, including:

  • State aid
  • Property tax levy
  • Local revenues
  • Federal funds
  • use of reserves

This chart shows the expected revenues for the 2026–27 budget year. Most of the revenue (96.6%) comes from state and federal aid, the tax levy, and local sales tax. The tax levy is the money collected from property owners within the school district.

The remaining 3.4% using reserves and other (debt service) will be restricted to specific budget items, such as workers’ compensation, unemployment costs, and debt service. Using reserves for their intended purposes has helped balance the budget and reduce the impact on taxpayers.

Balancing the budget

 

Students conduct a science experiment in a classroom setting.

A financial summary shows expenses, revenues, levy, and use of reserves, totaling a balanced budget.

Estimated tax levy

2025-2026
Tax Levy

2026-2027
Proposed Levy

%
increase*

$44,752,159

$46,006,194

2.8%

The maximum allowable levy limit is 5%. *Tax levy and tax rates are estimates only and will be officially adopted by the Board of Education in the summer.

Estimated tax rate

The estimated tax rate for 2026-27 will affect homeowners differently based on their property’s assessed value and the equalization rate in their town.

These tax rates are estimates only. The tax levy and tax rates are established in the summer after each town finalizes its property assessments.

  • *Greece completed its last reassessment in 2021.
  • Ogden and Parma conducted reassessments in 2024, and Gates conducted reassessments last year. Their respective rates are no longer 100% because home prices keep changing.

Estimated tax rate comparison

Town 2025-26 2026-27* % change
Ogden $15.41 $16.05 4.2%
Gates $15.25 $14.90 (-2.3%)
*Greece $25.02 $25.62 2.4%
Parma $15.57 $16.23 4.2%

 

Tax rates/$1,000 of assessed value and excludes STAR.

A stylized house icon in blue and yellow against a black background.

Tax rates/$1,000 of assessed value and excludes STAR.

Town 2025-26 2026-27* $ annually $ monthly
Ogden $4,623 $4,815 $192 $16
Gates $4,575 $4,470 (-$105) (-$9)
*Greece $7,505 $7,686 $181 $15
Parma $4,671 $4,869 $198 $17

Budget notebook (updated)