2020-2021 school year budget final draft april 21, 2020...reductions from first draft to final draft...

Board of Education2020-2021 School Year Budget – Final DraftApril 21, 2020

2

LIPA Settlement

The Settlement (Town and LIPA)

LIPA and the Town of Brookhaven settled the tax grievance

Their settlement was a reduction on payments for LIPA of 50% over 9 years

This will be accomplished with a legal settlement to annually reach certain financial milestones with LIPA

Impact on Port Jefferson School District

There will be a 50% reduction of assessed value of the Port Jefferson plant over 8 years starting in

2019/2020

3

Assessed Value Glide Path

Town of Brookhaven/LIPA Settlement

Reduction in Plant Assessed Value for Port Jefferson School District

2019/2020 (3% + 3%) 1 6.00%

2020/2021 3 3.50%

2021/2022 4 3.50%

2022/2023 5 5.50%

2023/2024 6 7.50%

2024/2025 7 7.50%

2025/2026 8 8.25%

2026/2027 9 8.25%

50.00%

4

Budget Development Approaches

Site Based Budgeting - Site-based budgeting places

local managers and other staff at the center of the

budget preparation process, making them responsible for

both the preparation and the maintenance of the budget

Incremental Budgeting – The budget adds a certain

amount of capital to a previous period's budget in order

to allow for slight increases.

Line Item Budgeting - referred to as the "historical"

approach because administrators and chief executives

often base their expenditure requests on historical

expenditure and revenue data.

Program Budgeting - Budget requests and reports are

summarized in terms of a few broad programs rather

than in the great detail of line-item expenditures or

organizational units. PPB systems place a great deal of

emphasis on identifying the fundamental objectives of a

governmental entity and on relating all program

expenditures to these activities.

Zero Based Budgeting - The basic tenet of zero-

based budgeting (ZBB) is that program activities and

services must be justified annually during the budget

development process.

Decentralized

Centralized

5

Port Jefferson School District Blended Approach – Modified Rollover

Liability Insurances/Transportation/Legal Expenses/BOCES/Utilities/Employee Benefits – Blend - Line Item

Budgeting - referred to as the "historical" approach because administrators and chief executives often base their

expenditure requests on historical expenditure and revenue data and Incremental Budgeting – The budget adds

a certain amount of capital to a previous period's budget in order to allow for slight increases. Increase could be

either market estimates, contract increases or trend analysis.

Supplies/Contractual Items - Site Based Budgeting - Aggregate total increases by Department are kept at zero.

This approaches forces department heads to make decisions since cost of goods tend to increase year to year.

Staffing/Program - Zero Based Budgeting - The basic tenet of zero-based budgeting (ZBB) is that program

activities and services must be justified annually during the budget development process. A comprehensive

review is done first by building level administration and later central office administration. Salaries are adjusted

from year to year based upon collective bargaining contracts.

Equipment – Blend - Site Based Budgeting - Site-based budgeting places local managers and other staff at the

center of the budget preparation process, making them responsible for both the preparation and the

maintenance of the budget. The useful life of existing inventory is reviewed to strategize a replacement cycle.

Zero Based Budgeting - The basic tenet of zero-based budgeting (ZBB) is that program activities and services

must be justified annually during the budget development process. A comprehensive review is done first by

building level administration and later central office administration as to the need for new

equipment/technology.

Sports Team and Clubs - Incremental Budgeting – The budget adds a certain amount of capital to a previous

period's budget for stipends in order to allow for unit contract increases. Total amount of club/team offerings

remain constant but budget is increased for changes to collective bargaining contracts.

Capital Projects - - Zero Based Budgeting - The basic tenet of zero-based budgeting (ZBB) is that program

activities and services must be justified annually during the budget development process. A comprehensive

review is done first by building level administration and later central office administration.

6

Final Modified Rollover Budget

Main Drivers of Budget Changes:

Standard Labor Agreement Increases

Phase II Security Vestibule Capital Project

Tech Ed Building Retaining Wall replacement

MS Heating System Replacement

Increase in Retirement Contribution Rate

Decrease in Debt Service

2019-20 Budget $ 43,936,166

2020-21 Final Budget $ 44,739,855

Budget Increase $ 803,689

1.83%(Budget to Budget)

2019-20 Tax Levy $ 36,898,824

2020-2021 Estimated Levy $ 37,356,454

Levy Increase $ 457,630

Levy Increase 1.24%

7

2020-2021 Budget Assumptions

KNOWN

• Medical Insurance - 1% - 2% Decrease – July-December -As set by NYSHIP

• District Liability Insurance – 4% Increase – As set by NYSIR

• Teachers Retirement System – Increase from 8.86% to 9.53% - As per TRS

• Utilities – 4% Increase – As set by Market

• Transportation – 4% Increase – As set by contract

• BOCES Transportation – 2.5% Increase – As set by Suffolk BOCES (emergency use)

• BOCES Services – 2.5% Increase – As set by Suffolk BOCES

• Dental Insurance 0% - As set by JJ Stanis

• Supplies/Contractual– 0%

UNKNOWN

• State Aid – Finalized but possible mid year reductions based upon state revenue

• Medical Insurance – January - June -As set by NYSHIP

8

Final Draft

Board of Education has reviewed budget drafts and District recommendations

Finance Committee Directive – Develop the following scenario: A Tax Cap compliant budget with

Capital Project consideration for MS Heating System

Items Added to Budget for 2020/2021

Construction – Phase II of Security Vestibules / Retaining Wall replacement at Tech Ed Building /

MS Heating System Replacement.

Superintendent and administration will continue to review staffing, scheduling, and enrollment

Business Office will continue to review/finalize estimates and update Tax Levy Cap as needed

9

Reductions from First Draft to Final Draft

2.6 Teacher FTE reductions - $345,500

Staff Retirement Salary differentials – $32,000

Removal of 2 Gymnastic Coaching Stipends - $15,000

Reduction in Guidance Expenses for Newsletter - $4,000

Reduction of Intramurals hours from 270 to 250 - $2,000 (5 3rd Grade, 5 4th/5th Grade, 10, 6th Grade)

Reduction of Custodial Equipment - $2,000

Reduction of Central Office Expenses - $3,000

Reduction of Textbook Allocations - $1,500

Reduction of Miscellaneous Staff Benefits due to revised estimates- $9,500

10

Capital Projects

2019- 2020

Use of Capital Reserve

Roof Replacement – Section 1 Section 2 Section 9 Section 11 Section 12 of High School and

Section 4 of Elementary School- $3,600,000

General Fund Appropriations

Middle School Office Relocation/Science Classroom Reconfiguration $400,000

2020- 2021


Roof Replacement Phase IV–$2,000,000

Middle School Heating System -$1,000,000

General Fund Appropriations

Middle School Heating System - $500,000

Tech Ed Retaining Wall - $300,000

ES Security Vestibule Phase II - $186,000

11

Final Draft Overview

*

* Increase in Capital Improvement Projects

Account Range Description 2019 - 20 Budget 2020 - 21 Proposed Difference %

1000 - 1999 GENERAL SUPPORT 5,056,577 5,083,233 26,656 0.53%

2000 - 2999 INSTRUCTION 22,402,037 22,335,942 (66,095) -0.30%

5000 - 5999 TRANSPORTATION 2,363,300 2,463,100 99,800 4.22%

9000 - 9099 EMPLOYEE BENEFITS 12,739,325 13,137,380 398,055 3.12%

9700 - 9799 DEBT SERVICE 939,927 699,200 (240,727) -25.61%

9900 - 9999 INTERFUND TRANSFERS 435,000 1,021,000 586,000 134.71%

GRAND TOTAL 43,936,166 44,739,855 803,689 1.83%

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Staffing – Based upon current 2019/2020 staffing levels

** Subject to change based upon administrative review of scheduling,

enrollment, and budget factors.

Port Jefferson Schools

Staffing

17/18 18/19 19/20 19/20 20/21 Change

budgeted budgeted budgeted actual budgeted

ADMINISTRATORS 13 13 13 13 13 0

TEACHERS 122.3 119.5 119.5 118.4 115.6 -3.9

NURSES 3 3 3 3 3 0

GUIDANCE COUNSELORS 4 4 4 4 4 0

PSYCHOLOGIST 2.4 2.4 2.4 2.4 2.6 0.2

SOCIAL WORKER 1 1 1 1 1 0

PJTA ASSOCIATION TOTAL 132.7 129.9 129.9 128.8 126.2 -3.7

AIDES 5 5 5 5 5 0

ASSISTANTS 36 40 43 41 41 -2

LIFEGUARDS 1 1 1 1 1 0

PARA ASSOCIATION TOTAL 42 46 49 47 47 -2

CLERICAL 18.5 19.5 20 20 19.9 -0.1

CONFIDENTIAL 4 4 4 4 4 0

TOTAL OFFICE STAFF 22.5 23.5 24 24 23.9 -0.1

FACILITY & TECHNOLOGY SPRVSR 11 11 11 11 11 0

CUSTODIAL/SECURITY/GROUNDS 17.5 19.5 19.5 19.5 19.5 0

TOTAL DISTRICT STAFF 238.70 242.90 246.40 243.30 240.60 -5.80

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Changing Student Metrics

*

* Figure pulled from NYS School Report Card, includes Out of District placements, 504

accommodation plans, and Pre K students with disabilities.

2010 2014 2018 2020

Enrollment 1,196 1,197 1,115 1,052

Race and Ethnicity

Asian 66 64 79 91

Black 10 7 5 6

Hispanic 33 82 105 117

White 1,086 999 884 800

Other 1 45 42 38

School District Data

English Language Learners 13 17 38 39

English Language Learners-Staff 1 3.70

Free and Reduced Price Lunch 55 69 102 82

Students with Disabilities 124 128 167 230

Students with Disabilities-Staff 17 25

14

Budget Efficiencies

• Utilize greater efficiencies in program planning - BOCES Special Education Costs versus

In House Program Costs (Tuition and Transportation)

• Elimination of borrowing fees through cash management (Annual saving between

$45,000 and $100,000)

• Review and reallocation of staffing requirements through careful scrutiny of resources

by building administration

• Greater stability of administration has led to reductions in new administration mentoring

costs – ($10,000 - $20,000 per administrator per year)

• Increase in number of tuition students from surrounding districts attending Special

Education program ($531,000 in total tuition for 2019/2020)

• Capitalize on higher interest rates by investing in certificates of deposits (an increase in

revenue of approximately 100,000 per year)

• Issue Requests for Proposals for Legal, Architect and Auditing Services – On Hold

• Contracts in place for all six bargaining units

• Port Jefferson Teachers Association 2017-2021

• Port Jefferson Custodial Association 2019–2022

• Port Jefferson Office Staff Association 2018-2021

• Port Jefferson Paraprofessional Association 2019-2023

• Port Jefferson Facility and Technology Supervisors Association 2018-2021

• Port Jefferson Administrators Association 2019-2022

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Revenue

Final Draft

Budget DRAFT Budget

2019-20 2020-21 $ %

43,936,166 44,739,855 803,689 1.83%

3,767,551 3,863,212 95,661 2.54%

0 0 0 n/a

640,000 720,000 80,000 12.50%

160,000 200,000 40,000 25.00%

444,610 510,000 65,390 14.71%

40,000 3,501 (36,499) -91.25%

1,429,000 1,477,185 48,185 3.37%

22,031 23,432 1,401 6.36%

0 52,071 52,071 n/a

0 0 0 n/a

145,150 145,000 (150) -0.10%

0 n/a

175,000 175,000 0 0.00%

100,000 100,000 0 0.00%

114,000 114,000 0 0.00%

0 0 0 n/a

3,269,791 3,520,189 250,398 7.66%

7,037,342 7,383,401 346,059 4.92%

36,898,824 37,356,454 457,630 1.24%

23,255,641 22,815,762 (439,879) -1.89%

158.67 163.73 5.06 3.19%

Proposed Budget (A)

Pilot Overbay (expected 2021-2022)

Summary of Estimated Revenues

2020-21 Proposed Budget DRAFT

ITEM

Difference

State Aid Projection (B)

Other Revenue

Continuing Education

Health Services/Tuition

Interest Income

Rentals (Spring Street Lease expires June, 2022)

Deferred Revenue - Suffolk County Tax Act

Pilot LIPA - Peaker Plant

Pilot Shipyard

Pilot Cappys

Miscellaneous


Use of ERS Reserve

Use of Compensated Absence Reserve

Use of Undesignated 4% Reserve

Debt Service Fund Balance Transfer

Total Other Revenues (C)

Total Non Tax Levy Revenues (B + C)

Tax Levy Revenues Required (A-B-C)

Total Assessed Valuation

Projected Tax Rate

16

Financial Model

Port Jefferson School District Assumptions DRAFTLIPA Lost Revenue Financial Model Plant Original Assessed Value 11,862,445$

50% loss of Plant assesment over 9 years District Original Assessed Value 23,967,388$

Main Plant assesment reduction State Aid Incease 1.5%

Peaker Plant Pilot remains (2027) Local Revenue Flat

Budget Increases 2.00%

Peaker Plant Remains

6.0000% 3.5000% 3.5000% 5.5000% 7.5000% 7.5000% 8.2500% 8.2500%

1 & 2 3 4 5 6 7 8 9

Actual Actual Actual Draft

2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028

Budget 43,335,851$ 43,889,812$ 43,936,166$ 44,739,855$ 45,634,652$ 46,547,345$ 47,478,292$ 48,427,858$ 49,396,415$ 50,384,343$ 51,392,030$

State Aid 3,702,309$ 3,784,970$ 3,767,551$ 3,863,212$ 3,921,160$ 3,979,978$ 4,039,677$ 4,100,272$ 4,161,776$ 4,224,203$ 4,287,566$

Local Revenue 4,006,842$ 3,670,362$ 3,269,791$ 3,520,189$ 3,520,189$ 3,520,189$ 3,520,189$ 3,520,189$ 3,520,189$ 3,520,189$ 3,520,189$

School Tax Levy 35,626,700$ 36,434,480$ 36,898,824$ 37,356,454$ 38,193,303$ 39,047,179$ 39,918,426$ 40,807,396$ 41,714,450$ 42,639,951$ 43,584,275$

Total School District Assessed Value 24,007,063$ 23,967,388$ 23,255,641$ 22,815,763$ 22,400,577$ 21,748,143$ 20,858,459$ 19,968,776$ 18,990,124$ 18,011,473$ 18,011,473$

LIPA School Tax Payment 17,603,976$ 18,032,921$ 17,692,380 17,577,352 17,596,305 17,357,985 16,799,529 16,120,678 15,178,500 14,041,442 14,352,410

School Tax Rate 148.40% 152.02% 158.67% 163.73% 170.50% 179.54% 191.38% 204.36% 219.66% 236.74% 241.98%

LIPA School District Assessed Value 11,862,445$ 11,862,445$ 11,150,698$ 10,735,513$ 10,320,327$ 9,667,893$ 8,778,209$ 7,888,526$ 6,909,874$ 5,931,223$ 5,931,223$

Change in LIPA AV (87,426.00) - 711,746.70 415,185.57 415,185.57 652,434.48 889,683.38 889,683.38 978,651.71 978,651.71 -

LIPA PILOT 1,401,214$ 1,428,214$ 1,445,114$ 1,477,185$ 1,477,185$ 1,477,185$ 1,477,185$ 1,477,185$ 1,477,185$ 1,477,185$ 1,477,185$

Annual Change LIPA School Tax Payment (428,945)$ 340,541$ 115,029$ (18,953)$ 238,320$ 558,456$ 678,851$ 942,178$ 1,137,058$

Tax Rate Increase 2.93% 3.62% 6.65% 5.06% 6.77% 9.04% 11.84% 12.98% 15.31% 17.07% 5.24%

Tax Levy Increase 2.35% 2.27% 1.27% 1.24% 2.24% 2.24% 2.23% 2.23% 2.22% 2.22% 2.21%

Budget Increase 4.67% 1.28% 0.11% 1.83% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

17

Financial Model Estimated Tax Impact

Port Jefferson School District DRAFTLIPA Lost Revenue Financial Model Assumptions 11,862,445$

50% loss of Plant assesment over 9 years Plant Original Assessed Value 23,967,388$

Main Plant assesment reduction District Original Assessed Value

Peaker Plant Pilot remains (2027) Local Revenue Flat

Budget Increases 2.00%

Peaker Plant Remains

6.0000% 3.5000% 3.5000% 5.5000% 7.5000% 7.5000% 8.2500% 8.2500%

1 & 2 3 4 5 6 7 8 9

Estimated School Taxes

$12,500 Assessed Value as of 2017/2018 18,550$ 19,002$ 19,833$ 20,466$ 21,313$ 22,443$ 23,922$ 25,545$ 27,458$ 29,592$ 30,248$





18

Reserves

Port Jefferson Schools

District Reserves

Description As of 6/30/2019 Use in 2019/20

Proposed

funding in

2019/20

Estimated Year

End Balance

Proposed Use in

2020/21 Balance

DEFERRED REVENUES - SPEC TAXES 43,501.00 (40,000.00) 3,501.00 (3,501.00) -

WORKERS'COMPENSATION RESERVE* 3,285,450.16 (139,000.00) 3,146,450.16 3,146,450.16

RETIREMENT CONTRIBUTION RESERVE FUND* (ERS)** 3,409,114.42 (175,000.00) 3,234,114.42 (175,000.00) 3,059,114.42

RETIREMENT CONTRIBUTION RESERVE FUND* (TRS)*** 310,000.00 310,000.00 310,000.00

RESERVE FOR COMPENSATED ABSENCES* 3,583,944.03 (100,000.00) 3,483,944.03 (100,000.00) 3,383,944.03

CAPITAL RESERVE* 6,062,051.19 (3,600,000.00) 1,500,000.00 3,962,051.19 (3,000,000.00) 962,051.19

RESERVE FOR UNEMPLOYMENT* 1,956,220.43 1,956,220.43 1,956,220.43

FUND BALANCE, UNRESERVED 1,757,273.29 (114,000.00) 114,000.00 1,757,273.29 (114,000.00) 1,643,273.29

20,407,554.52 (4,168,000.00) 1,614,000.00 17,853,554.52 (3,392,501.00) 14,461,053.52

* Reserves restricted to specific use

** Reserve is restricted to Civil Service staff

*** Reserve is restricted to Teachers/Administrators

19

Final Draft Detail

Account Groups include multiple staff salaries/supplies/equipment/BOCES/vendor

contractual obligations

ACCOUNT GROUP 19-20 BUDGET 20-21 PROPOSED BUDGET Change

1010....BOARD OF EDUCATION $24,785 $25,880 $1,095

1040....DISTRICT CLERK $10,000 $10,000 $0

1060....DISTRICT MEETING $9,150 $8,650 ($500)

1240....CHIEF SCHOOL ADMINISTRATOR $360,873 $335,349 ($25,524)

1310....BUSINESS ADMINISTRATOR $598,795 $610,829 $12,034

1320....AUDITING $89,250 $90,750 $1,500

1325....TREASURER $89,807 $91,801 $1,994

1380....FISCAL AGENT FEES $11,500 $11,500 $0

1420....LEGAL FEES $96,500 $98,300 $1,800

1430....PERSONNEL $142,756 $144,366 $1,610

1440....LEGAL ADS $7,500 $7,500 $0

1480....PUBLIC INFO AND SERVICE $61,775 $63,375 $1,600

1620....OPERATION MAINT/PLANT $1,680,315 $1,672,675 ($7,640)

1621....MAINTENANCE OF PLANT $1,111,437 $1,118,336 $6,899

1670....CENTRAL PRINTING AND MAILING $40,000 $44,800 $4,800

1680....DATA PROCESSING DISTRICT $96,000 $96,000 $0

1681....DATA PROCESSING BOCES $161,266 $163,865 $2,599

1910....UNALLOCATED INSURANCE $291,168 $313,457 $22,289

1930....JUDGMENTS & CLAIMS $15,000 $15,000 $0

1950....ASSESSMENTS ON SCHOOL PROPERTY $3,200 $4,000 $800

1981....ADMIN CHARGE-BOCES $155,500 $156,800 $1,300

1....GENERAL SUPPORT $5,056,577 $5,083,233 $26,656 0.53%

20

Final Draft Detail




2010....CURR. DEV./SUPERVISION $554,904 $559,102 $4,198

2020....SUPER. REG. SCHOOL $1,447,647 $1,460,973 $13,326

2110....REGULAR SCHOOL $11,492,665 $11,319,224 ($173,441)

2190....GIFTED & TALENTED $73,090 $74,710 $1,620

2250....HANDICAPPED PROGRAM $5,205,728 $5,295,199 $89,471

2280....OCCUP. ED. $166,910 $171,100 $4,190

2332....SUMMER INSTRUCTION $0 $0 $0

2610....LIBRARY $300,538 $300,953 $415

2630....COMPUTER ASSISTED INSTRUCT. $782,697 $822,118 $39,421

2810....GUIDANCE $574,278 $571,721 ($2,557)

2815....HEALTH SERVICES $277,025 $280,634 $3,609

2820....PSYCHOLOGY SERVICES $237,265 $244,897 $7,632

2821....DRUG FREE SCHOOL COUNSEL $54,609 $56,441 $1,832

2825....SOCIAL WORK SRVC-REG SCHOOL $54,859 $56,441 $1,582

2850....COCURRICULAR ACTIVITIES $298,362 $299,407 $1,045

2855....INTERSCHOLASTIC ACT. $881,460 $823,021 ($58,439)

2....INSTRUCTION $22,402,037 $22,335,942 ($66,095) -0.30%

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Final Draft Detail




5510....D.O. TRANSPORTATION $114,210 $138,305 $24,095

5540....CONTRACTED TRANSPORTATION $2,219,090 $2,297,795 $78,705

5581....TRANS. BOCES $30,000 $27,000 ($3,000)

5....TRANSPORTATION $2,363,300 $2,463,100 $99,800 4.22%

9010....EMP. RETIREMENT SYSTEM $515,000 $590,000 $75,000

9020....TEACHERS RETIRE. SYSTEM $1,925,000 $2,120,000 $195,000

9030....FICA $1,780,000 $1,965,010 $185,010

9040....WORKMEN'S COMPENSATION $215,900 $228,000 $12,100

9045....LIFE INSURANCE $112,000 $117,000 $5,000

9050....UNEMPLOYMENT $80,000 $75,370 ($4,630)

9060....HEALTH INSURANCE $8,111,425 $8,042,000 ($69,425)

9....EMPLOYEE BENEFITS $12,739,325 $13,137,380 $398,055 3.12%

9711....SERIAL BOND $591,200 $564,200 ($27,000)

9760....TAN $135,000 $135,000 $0

9901....OTHER DEBT $213,727 $0 ($213,727)

9950....TRANSFER TO OTHER FUNDS $435,000 $1,021,000 $586,000

9....DEBT SERVICE/TRANSFERS $1,374,927 $1,720,200 $345,273 25.11%

GRAND TOTALS Proposition #1 $43,936,166 $44,739,855 $803,689 1.83%

Capital Reserve Proposition #2 $3,400,000 $3,000,000

GRAND TOTALS $47,336,166 $47,739,855

22

Budget by Component

Administrative Component $4,297,297 (9.61%) - Decrease from prior year’s 9.68%

Board of Education/Superintendents Office/Business Office/Personnel/Technology/Auditors/Liability Insurance/Legal Costs

Capital Component $4,491,211 (10.04%) – Increase from prior year’s 9.44%

Custodial/Buildings & Grounds/Utilities/Debt Service

Program Component $35,951,347 (80.36%)- Decrease from prior year’s 80.88%

Instructional Program

2020/2021 Budget Components

Administrative

Capital

Program

23

Budget by Category

2020/2021 Budget Salaries $21,242,321

Emp Benfits $13,137,380

Transportation $2,297,795

BOCES $2,031,878

Contractual $1,856,782

Interfund Transfer $1,021,000

Testing/Tuition $750,000

Debt Service $699,200

Supplies $457,796

Utilities $364,780

Liability Insurance $313,457

Equipment $302,134

Textbooks $116,017

Software $100,670

Postage $29,930

Other $18,715

77% of budget is Salary and

Benefits

24

2020 – 2021 Contingency Budget

25

Proposed Contingency Budget

Contingency Restrictions

Tax levy cannot exceed prior year’s levy

Administrative Component cannot exceed prior year’s percentage of the budget

New Equipment

Public Use of school buildings and grounds where the district incurs a cost

Non Essential Maintenance

Capital Expenditures (except in an emergency)

Consultant Services to review operation and make recommendations necessary for creation of a

budget

Expense Reductions

$ 283,400 Equipment (mandated)

$ 50,000 Public Relations Services (mandated)

$ 986,000 Capital Projects (mandated)

$ 45,000 Other Reductions (*needed*)

$ 3,000,000 Roof Repair/MS Heating System (mandated)

Revenue Reductions

$ 3,000,000 Roof Repair (mandated)

$ 560,791 Tax Levy Reduction (mandated)

26

Proposed School District Budget Notice

Port Jefferson School District Budget Notice

Budget Adopted for Budget Proposed for Contingency Budget

the 2019-20 the 2020-21 for the 2020-21

School Year School Year School Year*

Total Budgeted Amount, Not Including Separate Propositions $ 43,936,166 $ 44,739,855 $ 43,375,375

Increase/Decrease for the 2020-21 School Year $ 803,689 $ (560,791)

Percentage Increase/Decrease in Proposed Budget 1.83% -1.28%

Change in the Consumer Price Index 1.81%

A. Proposed Levy to Support the Total Budgeted Amount $ 36,898,824 $ 37,356,454

B. Levy to Support Library Debt, if Applicable $ - $ -

C. Levy for Non-Excludable Propositions, If Applicable** $ - $ -

D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy $ - $ -

E. Total Proposed School Year Tax Levy (A+B+C-D) $ 36,898,824 $ 37,356,454 $ 36,795,663

F. Total Permissible Exclusions $ 1,276,070 $ 1,199,322

G. School Tax Levy Limit, Excluding Levy for Permissible Exclusions $ 35,622,754 $ 36,158,586

H. Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt and/or Permissible

Exclusions (E-B-F+D) $ 35,622,754 $ 36,157,132

I. Difference: (G-H) (Negative value requires 60.0% voter approval – See

Note Below Regarding Separate Propositions) **$ - $ 1,454

Administrative Component $ 4,252,376 $ 4,297,297 $ 4,197,217

Program Component $ 35,537,111 $ 35,951,347 $ 35,780,747

Capital Component $ 4,146,679 $ 4,491,211 $ 3,397,411

27

Tax Calculator

Port Jefferson School Tax Estimate Calculator

2019/2020 Assessed Value - Gross (1) 5,400.00 Upper Left of Statement

Less Exemptions

Volunteer Fire/Ambulance (enter as negative value) (2) (value) Upper Right of Statement

Veterans (enter as negative value) - (value) Upper Right of Statement

Senior (enter as negative value) (value) Upper Right of Statement

STAR (enter as negative value) (3) (460.00) (value) Upper Right of Statement

Other (enter as negative value) (value) Upper Right of Statement

2019/2020 Assessed Value - Adjusted Gross (5) $ 4,940.00 Middle Right of Statement

2019/2020 Tax Rate (6) 158.67 Middle Right of Statement

2019/2020 School Taxes - Gross $ 8,568.18 Calculation

Star Exemption (enter as negative value) (4) (694.00) (Real Savings) Upper Right of Statement

2019/2020 Net School District TAXES (7) $ 7,874.18 Middle Right of Statement

Estimated 2020/2021 Tax Rate 163.73

2019/2020 School District Taxes (7) $ 7,874.18 Middle Right of Statement

Estimated 2020/2021 School District Taxes $ 8,088.26

Estimated Annual increase to taxes for 2020-2021 (8) $ 214.08

*This calculator is for estimation purposes only. Port Jefferson School District is not the Assessor of Taxes nor does it represent itself to be.

**These calculation are based upon current data and are subject to change by the Assessors Office

19/20 comparable school taxes based upon the above assessed value

and the neighboring district's tax rates

13,832.00 Three Village

13,041.60 Mt Sinai

12,844.00 Comsewogue

7,874.18 Port Jefferson

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Tax Calculator

2019/2020 Assessed Value – Gross – 5,400

2019/2020 comparable school taxes based upon the above assessed value and the neighboring district's tax rates

13,832.00 Three Village

13,041.60 Mt Sinai

12,844.00 Comsewogue

7,874.18 Port Jefferson

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Budget Vote

Date: TBD

Where: TBD

Eligibility: Citizen of the United States

18 years of age or older

Resident of the Port Jefferson

School District for 30 days prior to the vote

Proposition 1: Shall the annual budget of the Port Jefferson Union Free School District for the school year

2020-2021 in the sum of $44,739,855; as proposed by the Board of Education with the requisite portion

thereof to be raised by taxation on the taxable property of the District, as required by law, be adopted?

Proposition 2: Shall the Board of Education of the Port Jefferson Union Free District be authorized to

expend a sum not to exceed $3,000,000 from the “2015 Renovations and Upgrades Capital Reserve Fund”

effective May 21, 2015 for the following purpose(s): roof replacement of certain roof sections at Earl L.

Vandermeulen High School and Edna Louise Spear, including all ancillary and incidental work required to

be performed as well as the replacement of the Middle School Heating System?

30

Questions

QUESTIONS?

State Aid

reductions?

Federal Aid?

Transportation

Aid?

Voting?Budget

Notices?

Technology

upgrades?

2020-2021 school year budget final draft april 21, 2020...reductions from first draft to final draft...

Documents