On Tuesday, the public will head to the polls to vote on their local school budget, board members and other possible school-related referendums. Here is a summary of what local residents will be voting on:

BROCTON

Brocton Central School is proposing a 2015-2016 total budget of $16,860,455, which is up 1.85 percent ($306,032) from last year’s budget of $16,554,422.

The proposed tax levy is down this year, with a 1.24 percent decrease representing a change of $56,222 compared to the current levy.

If equalization rates and assessed value remain the same, the estimated tax rates per thousand dollars assessed value will be $43.43 for Portland, $24.76 for Stockton and $122.49 for Pomfret, representing a decrease of $1.24 percent for each municipality.

One board of education vacancy will also be on the ballot, with incumbent Douglas Walter seeking re-election as an unopposed candidate.

Brocton Central School will hold its budget vote May 19 from noon to 8 p.m. in the high school gym foyer.

CASSADAGA VALLEY

Cassadaga Valley Central School has proposed a 2015-2016 budget of $20,057,641, which represents a marginal decrease of .0018 percent ($35,359).

The tax levy increase of 1.99 percent, or $5,174,000, is below the state-imposed tax cap for the district.

The estimated tax rate of $16.58 per thousand dollars assessed value (based on 100 percent equalization rate) is an increase of 33 cents.

A lone board of education seat is up for vote, with the incumbent Daniel Pavlock running unopposed for the five-year position.

An additional proposition on the ballot asks voters to approve the purchase of three school buses and two mini vans for the 2015-2016 budget – two are 60-passenger buses, one 65-passenger bus and the two mini vans. The district finances the buses over a five-year period and receives 90 percent reimbursement for costs associated with pupil transportation.

Cassadaga Valley will hold the budget vote Tuesday, May 19 from 2 to 8 p.m. in the middle-high school cafeteria.

CHAUTAUQUA LAKE

Chautauqua Lake Central School is once again proposing a budget under the tax cap.

The proposed 2015-2016 total budget is $21,418,018, a $686,093 increase from the previous year.

The proposed tax levy is $11,238,923, a 1.98 percent or $217,907 increase. This is the district’s calculated tax cap amount.

Business Official David Thomas said the district does not project the proposed tax rate due to varying equalization rates in the six towns comprising the district. The 2014-2015 tax rate was $9.12 per thousand dollars assessed value, a 20 cent increase from the prior year when the levy was raised 1.99 percent.

Thomas added that there are no staff changes proposed in the budget. There also are no additional propositions to be voted on.

Two board of education seats with three-year terms are up for election. Amy Webb and incumbents Michael Ludwig and Jill Scott are running. The two with the highest totals will be elected.

The vote will take place Tuesday from 7 a.m. to 9 p.m. in the rotunda lobby (main entrance).

DUNKIRK

Both staffing additions and a minor tax levy decrease are being suggested in the tentative 2015-2016 budget.

Officials proposed a $42,086,078 budget, which constitutes a 2.21 percent increase ($908,322) over the current year. That increase is primarily attributable to higher payroll costs for the increased staffing, offset somewhat by lower retirement system contributions.

Those staff additions are mainly associated with the expiration of a significant school performance grant at the middle school, as well as the intention of teaching more special education students in-house to help cut BOCES costs.

The additions total about 10 full-time equivalent positions. That number also includes an English as a second language educator in elementary education, a part-time ESL educator in the high school and a part-time high school science teacher.

The proposed tax levy comes in at $9,361,295, a decrease of 1 percent (about $94,500).

Estimated tax rates in the city of Dunkirk and the town of Sheridan are expected to decrease to $21.91 (41 cent drop) and $27.22 (73 cent drop) per thousand dollars assessed value, respectively. The town of Dunkirk’s tax rate may bump up by 6 cents to $25.66 due to an almost $1 million total assessment increase and a small drop in its equalization rate.

For the school board election, two candidates are running for two seats: Incumbent Claudia Szczerbacki, who is in her first term, and newcomer John Earing, a city resident. Each seat has a three-year term.

Ballots can be cast Tuesday from noon to 9 p.m. in the high school auxiliary gym.

FORESTVILLE

Forestville’s proposed budget for 2015-2016 is down approximately 1 percent to $11,741,805 from last year’s $11,844,100.

The proposed tax levy increase of 1.64 percent sits below the tax cap, but does represent an increased rate compared to last year’s 1.51 percent increase.

There are two additional propositions on the ballot, the first being the Capital Reserve Proposition, which requests authorization to establish a Capital Reserve Fund to help finance various district costs.

The second is the Bus Replacement Proposition, calling for the purchase of two busses for an estimated cost of $188,000. The cost of the buses would be offset by 81 percent state transportation aid over the next five years.

Residents will also select one candidate for the board of education. Stacey Mierzwa is up for re-election after being appointed in April to fill the vacancy left by board member L. Rodney Rogers. Running against Mierzwa is Michael LoManto.

Forestville Central School’s budget vote is on Tuesday from 1 to 8 p.m. in the high school auditorium lobby.

FREDONIA

Officials have characterized the tentative 2015-2016 budget as “treading water,” with a slight tax levy increase suggested.

The budget proposal comes in at $30,677,815, which constitutes a 3.46 percent ($1,026,571) increase over the current year. The potential tax levy amount stands at $15,473,631, or a 1.73 percent increase ($262,808).

Salaries and benefits total $20,725,752, a $674,446 increase. One driving factor for that is the Teachers’ Retirement System contribution, which is estimated at a 12.7 percent increase (roughly $220,000).

Two new staffing positions are proposed: a sign language interpreter position, which was put in place this current year, for a $35,880 annual salary, and a full-time foreign language/English as a second language teacher at a $43,500 salary. No staffing cuts are proposed.

Using data for the current school year, officials have estimated tax rate increases of $1.99 per thousand dollars assessed value in Pomfret, 73 cents in Arkwright, 71 cents in Portland, 61 cents in Sheridan and 56 cents in the town of Dunkirk.

For the school board election, three candidates are vying for two seats: Brian Aldrich, newcomer Heath Forster and Cristina Gegenschatz. Aldrich and Gegenschatz were appointed to fill separate board vacancies earlier this school year.

This election is for one five-year, full term of office and one three-year, partial term. The candidate receiving the most votes will take the full term.

Ballots can be cast Tuesday from 2-9 p.m. in the high school cafeteria.

GOWANDA

The Gowanda Central School is proposing an increase to its 2015-2016 budget by $580,788 or 2.06 percent. The total proposed budget is $28,789,508 with a tax levy of $4,970,045, a 1.62 percent increase. The full-value tax rate for 2015-2016 is expected to be $15.52 per thousand dollars assessed value compared to $15.27 in 2014-2015.

Included in this year’s budget are some proposed initiatives including adding a math AIS position and a behavior intervention specialist in the elementary school, adding a high school science teacher, summer school for all incoming kindergarten students and summer school for eighth grade students who may have difficulty transitioning into high school.

In addition to the budget, voters will have one proposition on the ballot. The board of education is requesting to purchase two 66-passenger buses at a cost of $225,417. The district will trade in two 2007 buses that have 111,000 and 122,000 miles, respectively. After state aid reimbursement, the final cost of the purchase will be $22,542 and this purchase will have no impact on this year’s tax levy.

There are two vacancies on the board of education for three-year terms. Incumbent Cynthia Sutherland is seeking re-election. The second seat will be filled by a write-in candidate. Polls will be open on Tuesday from 8 a.m. to 8 p.m. in the middle school library.

NORTH COLLINS

The North Collins Central School is proposing a total budget of $15,514,445, a 1.79 percent increase or $272,691 over last year’s budget. The proposed tax levy is $5,249,933, a 1.62 percent increase. The district’s current average tax rate is $21.47 per thousand dollars assessed value. There were no staffing changes included in this budget.

Voters will be voting on one proposition in addition to the budget. Voters will vote on the purchase of vehicles not to exceed $275,000 which will be paid out of the bus and vehicle reserve and will have no tax impact on the budget. According to Superintendent Joan Thomas, the number of vehicles is uncertain depending on what vehicles the district were to purchase but the cost will not exceed $275,000.

Voters will also have their say on if a non-voting student member should serve on the board of education and one five-year term on the board is up for election. Brandi LoBianco is running unopposed for this position.

Polls will be open on Tuesday from noon to 9 p.m., and voting will take place in the Jr. Sr. High School gym.

PINE VALLEY

The Pine Valley Central School District is one of very few districts where both the tax levy and the overall budget is decreasing. The overall budget proposed is $15,010,210 which is a $809,440 decrease of 5.12 percent from this year’s budget. The total tax levy is $3,242,848, a decrease of $50,000 or 1.52 percent. The tax rate on true for this upcoming fiscal year is $17.80, a decrease from $18.07 per thousand assessed value.

The proposed budget includes the elimination of 14 positions which the Pine Valley Board of Education previously approved in January. The positions cut were the director of special education, .5 agriculture, one technology education, one English, 1.5 guidance, one librarian, one math, two elementary education, one reading, one special education, two bus drivers and one teacher’s aide.

In addition to the budget, voters will decide on the establishment of a transportation vehicle reserve, bus purchases, reducing the number of board members and having a student representative. The second proposition will allow the district to establish a capital reserve fund to not exceed $1.2 million while the third proposition will be to purchase two 66-passenger buses at a cost of $212,000. After state aid reimbursement, the cost of the buses will only cost the district $21,200 and this purchase has no impact on the 2015-2016 tax levy.

The fourth proposition will ask residents if the number of seats on the board of education shall be reduced from nine to seven where the fifth proposition will ask if there should be a non-voting student representative on the board.

On the board of education, there are four vacancies with five people running. David Kohler, Adam Lukasik, Jeffrey Chase, Nancy Stock and Amie Libby are running for two three-year terms, one two-year term and one one-year term. The candidate with the highest number of votes will be elected to a three-year term starting July 1 and the second highest receiver of votes will fill a three-year term to begin immediately. The candidates who receive the third and fourth highest number of votes will receive a two-year and one-year term, respectively, to begin immediately. Kohler, Chase and Stock are currently serving on the board filling vacancies left by resignations.

Polls will be open Tuesday from noon to 9 p.m., and voting will take place in the new gym foyer of the Jr. Sr. High School. Voters are asked to enter the doors nearest the new gym.

RIPLEY

Taxpayers in the Ripley School District will see the largest tax decrease in the county. The district is proposing an 5 percent decrease in the tax levy.

The proposed 2015-2016 total budget is $9,186,679, a $505,028 increase from the previous year. Some of this increase is attributed to equipment purchases for Pre-K through sixth grade, including wiring, desks, tables and chairs to the tune of $90,000.

The proposed tax levy is $2,101,863, a decrease of $103,161 from 2014-2015. The proposed tax rate is $22.90 per thousand dollars assessed value, the lowest rate in 20 years.

Qualified voters will also decide on whether to authorize the purchase of two buses and a Suburban vehicle.

One board of education seat is up for election. Incumbent Michael Boll is running unopposed.

The vote will take place Tuesday from 2 to 8 p.m. at the school, 12 N. State St., Ripley.

SILVER CREEK

For the fourth year in a row, the Silver Creek School District has presented a budget under the tax cap.

The district has proposed a total budget of $22,783,678 for 2015-2016, a $336,630 increase from the previous school year.

The board of education opted not to raise the levy to the allowable limit of 2.7 percent and instead opted for 2.01 percent. The proposed tax levy is $5,893,985, a $116,135 increase from 2014-2015.

The proposed full-value tax rate is $17.85 per thousand dollars assessed value, a 35 cent increase from the previous budget year. A .5 FTE English teacher and 1 FTE technology teacher would be hired as a part of the budget.

In addition to the budget, qualified voters will also decide whether to expend $220,020 from the capital vehicle reserve for the purchase of buses and whether to create a new capital vehicle reserve in the amount of $1.25 million for future bus purchases. Neither of these propositions has an impact on the tax levy.

Two board of education seats are up for election. Incumbent Scott Pulver is running for re-election and Jerry Cross is running for the seat previously held by Irene Blakely, who chose not to run.

The vote will take place Tuesday from 1 to 9 p.m. in the high school lobby.

WESTFIELD

Officials with the Westfield Academy and Central School District have proposed slight increases in both the total budget and the tax levy amounts for the 2015-2016 school year.

The tentative budget comes in at $15,034,759, a 2.44 percent increase ($358,324) over the current year, while the suggested tax levy stands at $5,911,419, a 1.87 percent increase ($108,324). The expense increase is attributable to a number of items, including equipment purchases, maintenance of buildings and grounds, educational programs and contractual obligations.

No changes to staffing levels are anticipated.

For the school board election, three candidates are running for four seats: Deanne K. Manzella, Edward LeBarron Jr. and Phyllis Hagen. Manzella and LeBarron were appointed to fill separate board vacancies earlier this school year, while Hagen is currently in her first three-year term. The fourth seat, currently held by Roger Jopek, will be decided by write-in ballots.

The candidate who receives the highest number of votes, if not currently on the board, will immediately take their seat on Wednesday for a three-year term. If they are currently on the board, their three-year term will commence July 1. The candidates with the second- and third-highest vote totals will commence their three-year terms July 1. The fourth-highest vote-getter will be elected to a one-year term, starting Wednesday if they are not on the board or starting July 1 if they are currently on the board.

Ballots can be cast Tuesday from 2-8 p.m. in the school lobby.

Contributing to this report were staff members Nicole Gugino, Jeremy Izzio, Greg Fox and Samantha McDonnell. Comments may be sent to editorial@observertoday.com