S-VE Residents to Vote on 2025-26 School Budget May 20
On Tuesday, May 20, Spencer-Van Etten Central School District residents will vote on the district’s $29,070,645 proposed budget for the 2025–26 school year. The proposed spending plan includes a projected increase in expenditures of $1,298,244, reflecting rising costs in key areas such as salaries, health insurance, and BOCES services.
The district began the budget development process early this year, working collaboratively through the Budget Advisory Committee and engaging with building and department leaders to assess needs and identify cost-saving opportunities. Although the initial budget projections indicated a potential gap, that gap was narrowed significantly through state aid allocations, the thoughtful use of reserves and fund balance, and strategic staffing adjustments. Importantly, any staffing reductions were achieved through attrition—not by cutting programs.
“Throughout this process, we’ve remained focused on providing highquality educational opportunities while being fiscally responsible,” Superintendent Barbara J. Case said. “Our goal is to ensure students continue to receive the support they need to succeed.”
The proposed budget maintains all current academic and extracurricular offerings and aligns with the district’s long-term strategic priorities, which include:
Investing in student learning by maintaining current programming, expanding advanced course options, and right-sizing instructional technology;
Enhancing student support and mental health services through partnerships with Tioga County Mental Health and CASA Trinity, while expanding RTI and MTSS-I efforts;
Strengthening school safety and security with updated threat assessment protocols, staff training, and facility improvements;
Addressing transportation, staffing and facilities needs by continuing planned maintenance and evaluating service levels; and
Maintaining fiscal responsibility with a proposed tax levy increase of 1.56%/$130,470, which remains within the district’s calculated tax cap.
As always, the district continues to navigate the challenges posed by inflation, fluctuating utility and insurance costs, and evolving state and federal funding levels. Despite these pressures, the Board of Education and district leadership remain committed to sustainable financial planning and preserving programs that enrich the student experience.
A message from the superintendent
To our Spencer-Van Etten families, staff, and community members:
Each day, I’m reminded of how special our school community is. The dedication of our educators, the support from our families, and the pride of our greater community continue to create an environment where our students are seen, supported, and encouraged to thrive. Thank you for the many ways you contribute to making Spencer-Van Etten a place where children grow into capable, confident individuals.
I’m proud to share that the Board of Education has approved a proposed budget of $29,070,645 for the upcoming school year, which will be brought to voters on Tuesday, May 20. This plan reflects a spending increase of 4.67% compared to the current year and includes a proposed tax levy increase of 1.56%, which remains within the district’s allowable limit under New York state law.
While remaining fiscally responsible, this budget protects the programs and services that matter most to our students and families. It supports our longterm goals outlined in the district’s strategic plan and upholds our shared values of equity, opportunity, and excellence.
Thank you for your continued trust and partnership. Please remember to cast your vote in the annual budget vote and board of education election on May 20. Your voice makes a difference—and together, we continue to build a strong future for every student.
With appreciation,
Barbara J. Case
Superintendent of Schools
On the ballot
PROPOSITION #1 To adopt the annual school district budget for the 2025-26 fiscal year in the amount of $29,070,645 and to authorize the requisite portion thereof to be raised by taxation on the taxable property of the district.
Budget Summary - Expenditures
Three-Part Budget
New York law requires school districts to present their budgets divided into three expenditure categories—program, administrative and capital— and compare them to the previous year’s costs. Spencer-Van Etten’s three-part budget is as follows:
Expenditures:
2024-25 Budgeted amount
Salaries and Benefits - $16,969,227
BOCES - $4,546,460
Contractual - $2,300,895
Equipment and Supplies - $834,342
Debt Service - $3,111,477
Interfund Transfers - $10,000
TOTAL - $27,772,401
2025-26 Projected amount
Salaries and Benefits - $17,489,119
BOCES - $5,816,069
Contractual - $2,191,876
Equipment and Supplies - $719,264
Debt Service - $2,844,317
Interfund Transfers - $10,000
TOTAL - $29,070,645
PROGRAM COMPONENT
The program component provides funding for instruction and educational support services for students. Funds for transportation are also included in this component.
CAPITAL COMPONENT
The capital component pays for maintaining building and grounds, including electricity, heat, repairs, phone services and the principal and interest payments on serial bonds.
ADMINISTRATIVE COMPONENT
The administrative component provides for overall general support and management activities, including business office operations, payroll, accounts payable, purchasing, tax collection, general administration, personnel, legal representation, public information, insurance and auditing services. Cost of administration and supervision of each of the three schools also is included here.
Budget Summary - Revenues
Where does Spencer-Van Etten School District's revenue come from?
Spencer-Van Etten Central School District receives revenue to support its programming from several sources. The principal sources are New York state aid and local property taxes. State funding accounts for 60% of the districts projected revenue for 2025-26. The district proposes to appropriate $680,000 in fund balance to offset any additional increase in the property tax.
Revenues:
2024-25 Budgeted amount
Property Tax and STAR - $8,360,466
PILOTS - $55,352
State Aid - $16,677,301
Other Revenue - $761,000
Reserves/Fund Balance - $1,918,282
TOTAL - $27,772,401
2025-26 Projected amount
Property Tax and STAR - $8,490,936
PILOTS - $62,470
State Aid - $17,633,957
Other Revenue - $965,000
Reserves/Fund Balance - $1,918,282
TOTAL - $29,070,645
PROPERTY TAXES
Paid by local homeowners and businesses represent one of the two main sources of revenue for Spencer-Van Etten Schools.
NEW YORK STATE AID
Funds from New York state comprise the largest source of financial support to the district.
OTHER LOCAL INCOME
A small portion of the district’s revenue comes from such sources as charges for services, BOCES refunds, tuition paid to the district, PILOTS, interfund transfers and district reserve funds.
Looking Back: 2024-25 Budget and Capital Reserve Approved by Voters
In May 2024, Spencer-Van Etten Central School District residents approved the proposed $27,772,401 budget for the 2024-25 school year, supporting ongoing academic programs and student services. Voters also authorized the establishment of a capital reserve fund to help the district plan for future infrastructure and equipment needs. These approvals reflect the community’s commitment to longterm planning and support for quality education.
Highlights from the 2024-25 Budget Vote
Introduced Drone Soccer as an extracurricular athletic opportunity for both middle and high school students. Teams competed regionally and qualified to advance to the national competition in May.
Reinstated a second Agriculture Teacher and re-established the Agriculture Committee to support the growth of course offerings and instructional programming in agricultural education.
Implemented a Threat Assessment process in all three school buildings and at the district level to help evaluate potential risks and monitor the well-being of students and staff.
Provided all employees with a foundational overview of Trauma, Illness, and Grief (TIG) Training. Key teacher-leaders and support staff also received advanced TIG training to better support students and colleagues through emotionally challenging situations.
Prioritized curriculum, instruction, and assessment (CIA) work to help close gaps in student academic performance.
Investments like these allow the district to proactively maintain its buildings and classrooms, invest in up-to-date technology, and preserve valuable programs for students. By planning ahead, S-VE can avoid unexpected costs and continue providing safe, supportive, and enriching learning environments for all students.
Q&A ON THE 2025-26 PROPOSED BUDGET
Who establishes the budget that residents vote on?
A. The Board of Education approved the 2025-26 budget on April 23 to be voted on by the residents of the district on May 20, 2025. Residents vote on the budget total and the tax levy threshold.
What is a tax levy?
A. Total sum to be raised by the school district after subtracting all other revenues including state aid. The tax levy is used to determine the tax rate for property owners in each of the towns or villages that makes up a school district.
What is a tax rate?
A. The amount of tax paid for each $1,000 of assessed value of property. In districts that cover just one municipality, the tax rate is figured simply by dividing the total assessed property value by 1,000 and then dividing that again into the tax levy (the amount of money to be raised locally). In districts that encompass more than one municipality, the formula for figuring the tax rate is more complicated. It involves assigning a share of the total tax levy to each municipality and applying equalization rates to take into account different assessment practices. Our tax rate on the true value of the district is currently $14.802858 per $1,000 of assessed value.
What is an equalization rate?
A. In simple terms, an equalization rate represents the average level of assessment in each community. For example, an equalization rate of 80 means that, on average, the property in a community is being assessed at 80% of its market value. The words “on average” are stressed to emphasize that an equalization rate of 80 does not mean that each and every property is assessed at 80% of full value. Some may be assessed at lower than 80%, while others may be assessed at higher than 80%. Equalization rates are established by the New York State Board of Equalization and Assessment. School districts that comprise more than one city, town or village must use the equalization rate to determine the tax rates for each municipality. The purpose is to bring some semblance of equity to how the taxes are distributed in any one school district, so that ideally a home with a full market value of $100,000 in one community will pay the same taxes as a home with a market value of $100,000 in the next community, regardless of how those two homes are assessed.
What is the impact if the school budget is defeated?
A. A defeated budget could mean $130,470 in reductions. If the proposed 2025-26 budget is defeated by voters on May 20, 2025, the Spencer-Van Etten Board of Education will have the option of putting the same or a revised budget up for a revote or adopting a contingency budget. If voters reject the proposed budget twice, the district must adopt a contingency budget.
Adopting a contingency budget would prohibit the district from spending any money in certain areas, including community use of school facilities (unless all costs are reimbursed to the district), new equipment purchases, non-essential maintenance, capital expenditures (except in emergencies), salary increases for non-union employees, certain field trips, and student supplies. Contingency rules also cap the growth of the administrative component of the budget.
More significantly, under the law, if Spencer-Van Etten Central School District adopts a contingency budget, the district would have to keep its 2025-26 tax levy the same as or less than its 2024-25 tax levy—in effect, a 0% increase. In other words, the district would have to levy the same amount of taxes as the current year (or less) and as a result, would—absent the use of additional reserve funds—need to reduce costs by $130,470 without any adjustments for state pension rate increases, contractual obligation.
What percentage of voter approval is required for the budget to pass?
A. The district has a calculated maximum property tax cap limit of $8,490,936 or 1.56% increase, which requires a simple majority vote of 50% plus 1 to approve.
What documents are available to the public?
A. The documents listed below can be obtained during the 14 days immediately preceding the budget vote and board election at the following locations: the district’s website at www.svecsd.org, the District Office, all three Spencer-Van Etten Schools and each public library within the district during normal operating hours. Available documents include, Proposed Budget in Three Components, Proposed Revenue, Property Tax Report Card, School Academic Report Card, District’s Financial Accountability Summary, Administrative Compensation Information and Exemption Impact Reports by May 7, 2025.
Board of Education Candidates
Elect two candidates to serve on the Spencer-Van Etten Board of Education for three-year terms beginning July 1, 2025. Learn more about the candidates at the S-VE Budget Hearing and Meet the Candidates Night, scheduled for Monday, May 12.
Sean Vallely
Sean Vallely has lived in the Spencer-Van Etten community for 26 years. His professional background includes work in construction, engineering and insurance.
A past parent and current district taxpayer, Vallely says he is running for the Board of Education to support students and promote both quality education and fiscal responsibility. These priorities, he said, continue to motivate his service.
Vallely is currently the vice president of the Board of Education. He cites life experiences as preparation for his role and has volunteered with both the Spencer-Van Etten Teachers Association and the district’s FFA program.
Karen Johnson
Karen Johnson is a longtime member of the Spencer-Van Etten community, having lived in the district for 29 years. A real estate broker and owner of Laurel Properties in Van Etten, Johnson has served on the Spencer-Van Etten Board of Education since 2013 and was a school volunteer for more than a decade prior to joining the board.
All three of Johnson’s children and three grandchildren have graduated from S-VE, and she currently has a grandchild attending the high school. Her deep-rooted connection to the district fuels her ongoing commitment to public education.
“As board members, we are always learning, and things are always changing,” Johnson said. “We continually balance doing the best we can for our students and employees while being fair to the taxpayers who support our schools.”
Johnson is a strong advocate for small schools and the opportunities they provide. She supports music and athletics for their role in teaching life skills and keeping students engaged. She believes in preparing students for success after graduation—whether through college, careers or other paths—and ensuring all students achieve their full potential.
Throughout her time on the board, Johnson has served on numerous committees, including negotiations, budget, agriculture, facilities, audit and the athletic hall of fame. She has also represented the district as a delegate to the New York State School Boards Association convention.
In addition to her board service, Johnson is president of the Board of Directors for Tioga Opportunities, a state director on the Ithaca Board of Realtors, a member of several committees with the New York State Association of Realtors, a member of the Town of Erin Planning Board, and an active volunteer with the Spencer Picnic committee.