Webster Central School District 2026-27 Budget Notice
Budgeted Adopted for 2025-26 School Year
Total Budgeted Amount
($
Budget Proposed for the 2026-27 School Year
220,266,425) ($
Contingency Budget for the 2026-27 School Year*
227,089,425) ($
224,991,298)
Increase/Decrease for the 2026-27 School Year
$6,823,000 ($
Percentage Increase in Each Proposed Budget
3.10%
4,724,873) 2.15%
Change in Consumer Price Index
2.63%
A. Proposed Tax Levy to Support the Total Budgeted Amount
($
127,549,054) ($
131,877,698)
B. Tax 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
$-
$-
E. Total Proposed School Year Tax Levy (A + B + C - D)
($
127,549,054) ($
131,877,698)
F. Permissible Exclusions to the School Tax Levy Limit
($
3,818,776) ($
4,308,006)
G. School Tax Levy Limit , Excluding Levy for Permissible Exclusions H. Total Proposed Tax Levy for School Purposes, Excluding Permissible
($
123,730,278) ($
127,569,692)
Exclusions and Levy for Library Debt, Plus Prior Year Tax Cap Reserve (E - B - F + D)
($
123,730,278) ($
127,569,692)
(G - H); (negative value requires 60.0% voter approval) **
$-
$-
Administrative Component Program Component Capital Component
($ ($ ($
16,309,484) ($ 173,405,338) ($ 30,551,603) ($
3.39%
17,068,510) ($ 177,098,534) ($ 32,922,381) ($
15,968,510) 176,348,534) 32,674,254)
*The contingency budget is based upon the following assumptions: The required Tax Levy will default to the previous year's tax levy allowing for reductions in appropriations to allow for some expenses such as, legally prohibited expenses for the purchase of equipment, confidential employee salary increases, public use of facilities, allocations to the repair reserve fund are excluded. The actual changes in appropriations under a contingency budget would be determined by the board of education should this be necessary.
Description Proposition #1 - Diesel School Buses **List Separate Propositions that are not included in the Total Budgeted Amount: (Tax Levy associated with propositions not eligible for exclusion may affect property tax levy limit and voter approval requirements)
Amount ($
1,800,000)
Proposition #2 - Reauthorization of District Capital Reserve with a maximum life of 10 years and no more thatn $45,000,000 to be funded through the balance of the expiring reserve, budgetary appropriation, or surplus of state aid. Expenditure from the reserve upon voter authorization in accordance with the law.
Basic STAR Exemption Impact Estimated Basic STAR Exemption Savings* Budget Proposed for the 2026-27 School Year Basic STAR Tax Savings $498.00 The annual budget vote for the fiscal year 2026-27 by the qualified voters of the Webster Central School District, Monroe County, New York will be held at Webster Schroeder High School in said district on Tuesday, May 19, 2026 between the hours of 6:00 A.M. and 9:00 P.M. prevailing time in the Schroeder High School at which time the polls will be opened to vote by voting machine. *The basic school tax relief (STAR) exemption is authorized by section 425 of the Real Property Tax Law.
2026-27 Property Tax Report Card 261901 - Webster Central School District
Budgeted
Proposed Budget
Percent
Brian Freeman
2025-26
2026-27
Change (C)
Telephone Number:
(A)
(B)
Total Budget Amount, Not Including Separate Propositions
585-216-0017
220,266,425
227,089,425
A. Proposed Tax Levy to Support the Total Budgeted Amount (1)
127,549,054
131,877,698
B. Tax Levy to Support Library Debt, if Applicable
0
0
C. Tax Levy for Non-Excludable Propositions, if Applicable (2)
0
0
D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if Applicable E. Total Proposed School Year Tax Levy (A + B + C - D) F. Permissible Exclusions to the School Tax Levy Limit
0
0
127,549,054
131,877,698
3,818,776
4,308,006
G. School Tax Levy Limit , Excluding Levy for Permissible Exclusions 3
123,730,278
127,569,692
H. Total Proposed Tax Levy for School Purposes, Excluding Permissible Exclusions and Levy for Library Debt, Plus Prior Year Tax Cap Reserve (E - B - F + D)
123,730,278
127,569,692
(G - H); (negative value requires 60.0% voter approval) Public School Enrollment
0
0
8,000
8,000
Consumer Price Index
3.10%
3.39%
0.00% 2.63%
Actual 2025-26 (D)
Estimated 2026-27 (E)
Adjusted Restricted Fund Balance
$46,769,423
$54,250,000
Assigned Appropriated Fund Balance
$5,500,000
$5,500,000
Adjusted Unrestricted Fund Balance
$8,782,975
$9,083,577
3.99%
4.00%
Adjusted Unrestricted Fund Balance as a Percent of the Total Budget Schedule of Reserve Funds
Reserve Type and Name* Capital
Retirement Contribution
TRS Sub Fund
Reserve Description To pay the cost of any object or purpose for which bonds may be issued. To fund employer retirement contributions to the State and Local Employees’ Retirement System To fund employer retirement contributions to the Teacher's Retirement System
Workers’ Compensation
To pay for Workers Compensation and benefits.
Unemployment Insurance
To pay the cost of reimbursement to the State Unemployment Insurance Fund.
Mandatory Reserve for Debt Service
To cover debt service payments on outstanding obligations (bonds, BANS) after the sale of district capital assets or improvements.
Liability
To establish and maintain a program of reserves to cover liability claims incurred.
Property Loss
Insurance
Tax Certiorari
Employee Benefit Accrued Liability
To pay for property loss & property & casualty insurance deductibles and premiums To establish a reserve for the express purpose for cyber security related claims To establish a reserve fund for tax certiorari settlements For the payment of accrued ‘employee benefits’ due to employees upon termination of service.
3/31/26 Actual Balance
6/30/26 Estimated Ending Balance
$5,313,286
$5,500,000
$12,102,243
$12,500,000
$6,296,443
$6,500,000
$5,051,905
$5,100,000
$1,233,822
$1,250,000
Intended Use of the Reserve in the 2026-27 School Year $10 million was spent on 2023 capital project, total funding limit reached Utilize $1.5 million as a revenue source for the 2025-26 Budget Utilize $1.5 million as a revenue source for the 2025-26 Budget Hold for future spikes in yearly costs and to cover Websters' yearly bill Hold for any potential future layoffs Hold for any future principal debt payments
$4,529,327
$4,750,000
$5,551,508
$6,000,000
$500,000
$1,500,000
$5,034,244
$5,050,000
$5,048,055
$5,050,000
$1,046,432
$1,050,000
* Note: Only reserves utilized by Webster CSD are listed and not all reserves that are availble under General Municpal Law or Education Law
Fund unbudgeted liability claims that insurance will not cover Fund unbudgeted property deductibles Fund excessive costs for cybersecurity that insurance will not cover Fund unbudgeted tax settlements against the district Fund accumulated vacation time for retiring employees