FROM THE DESK OF THE SUPERINTENDENT  

Dear District Residents,

The purpose of this document is to provide the taxpayers of the Copenhagen Central School District with an overview of the proposed school budget for 2023-2024.

The 2023-2024 proposed school budget is $12,026,424, an increase of $40,901, or 0.34%.  We are proposing a tax levy increase of 2.0%, or $36,127.   We are able to balance the budget by appropriating $750,255 of fund balance and $200,000 of reserves.  Please refer to page 13 of this document to see a comparison of the tax levy trends for the past fifteen years.  We would like to use the remainder of this document to explain highlights of the next fiscal year budget.

This year, similar to the past two years, has continued to be very unique for all of us given the global COVID-19 pandemic.  Our district has realized a significant increase in students that require social-emotional support, as well as additional tutoring and instruction to combat learning loss.  Our staff have continually risen to the challenge to support our students and community during these difficult times. 

The economic and logistical effects of the pandemic continue to be turbulent.  As many of you are very aware, the majority of the revenue of the district is New York State and Federal aid.  Federal legislation has infused an unprecedented amount of cash flow into education in an attempt to address targeted initiatives, such as learning loss and social/emotional stress due to the pandemic.  We have applied these funds in multiple places to support such initiatives.  For example, we opted to increase instructional staff head counts to reduce class sizes, improving student to teacher ratios.  We continue to strategically plan expenditures of these funds to maintain a safe, healthy educational environment for our students, staff and community.  While these additional funds have been a blessing to our district and students, the funding is coming to an end and we must navigate ways to responsibly balance our budget while striving to maintain the influx of services and supports that our students have grown accustomed to.

Another budget component that is important to be aware of is New York State’s property tax cap law, which is a calculation that establishes a tax levy limit for each school district. The tax levy limit allows school districts to change their property tax levy from one year to the next by two percent, or the rate of inflation, whichever is less, based on a multi-step formula. In the multi-step formula, school districts must apply inclusions and exclusions into the formula, which may boost the district tax levy limits to more than two percent or the inflation rate.  However, such inclusions and exclusions may also reduce the tax cap of the district to figures that are not sustainable or realistic to implement.  If a school district’s proposed tax levy increase is within its calculated limit, a simple majority (50% or more) of voters is needed for budget approval. If a school district’s proposed tax levy increase exceeds the tax levy limit, a supermajority of voters (60% or more) would be required for budget approval.

The tax cap this year is -4.76%.  This negative percentage is expected, and planned for.  The two major contributing factors to this is 1) our district reduced our debt service (similar to a mortgage) and didn’t replace it with more debt, and 2) we are electing to purchase one (1) bus for our bus purchase rotation instead of two (2) buses.    

If this negative percentage was to be applied to the district tax levy for this budget, it would represent a significant loss in revenue, thus negatively impacting programs for our district students.  As a result, the district is requesting your support to override the calculated tax cap and allow us to continue to maintain as many of our curriculum and program offerings to students as we possibly can.  Adoption of the budget requires a tax levy increase of $36,127, which exceeds the statutory tax levy change limit of -$86,040 for this school fiscal year and therefore exceeds the state tax cap, which must be approved by sixty percent of the qualified voters present and voting. 

In summary, our school district and the Copenhagen community continues to be resilient and persevere in these challenging times. Per Governor Hochul’s signed legislation (S.50001/A.40001) regarding virtual and public meetings, the District has the option to once again hold meetings in-person. With that said, the 2023-2024 Annual Budget Review meeting will be held on May 2, 2023 at 6:00 p.m. in the school cafeteria. There will be a chance to ask questions during that time. The budget vote and election will take place at school on Tuesday, May 16, 2023 from 12:00 p.m. - 8:00 p.m. in the gym foyer.  If you would like an absentee ballot, please notify the District Clerk.

If you have any questions, or would like additional information, please contact the Superintendent’s office at 315-688-4411.

Sincerely,

BOARD OF EDUCATION

COPENHAGEN CENTRAL SCHOOL

2023 - 2024 BUDGET DOCUMENT