OBSERVER Photo by Braden Carmen Silver Creek School Business Manager Matt Miller presented the 2026-27 school budget to the Board of Education at a recent meeting.

SILVER CREEK — The Silver Creek Central School District is proposing a 2.97% tax levy increase in its 2026-27 budget, but it could have been even higher.

Silver Creek’s tax cap was an increase of roughly 3.6%, which would amount to $6,702,711 in school tax revenue. Instead, the district is asking for a 2.97% tax increase, which would generate $6,661,752 in tax revenue. That figure is $40,959 under the tax cap. The district’s ask is below the 3.2% inflation rate.

The proposed budget increase from the current year is slightly over $1.2 million, amounting to a 3.87% budget increase. In total, the proposed 2026-27 school budget amount is $33,421,717.

The district broke down its expenses into three parts: Administration, Capital, and Program costs. More than $24.4 million of the $33.4 million budget is applied to programs, including instructional salaries and benefits. That portion of the budget is up 3.53% from the previous budget.

The district is also projecting $5,531,866 in Capital costs, a 5% increase, stemming from the voter-approved Capital Project that is currently underway. In its entirety, the Capital Project is the largest in the school’s history at a total cost of $36.1 million. The project includes upgrades to the auditorium, the pool, and many classrooms, as well as a multi-sport “super field” and a new playground.

Administration costs in the 2026-27 budget total $3,462,421, amounting to an increase of 4.5% from 2025-26.

Notable specific expense hikes in 2026-27 include a Special Education tuition increase of more than 34%, along with increases varying from 14% to 17% in facilities insurance, health insurance, electric, and BOCES costs.

The district is projecting $20,893,015 in State Aid in 2026-27, which is up 1% from the previous year. Combined with the funds designated for UPK, the district will receive $21,315,714 in State Aid. The district also receives federal funding in the form of Native American Aid, Impact Aid, Title Grants and IDEA Grants. The district is anticipating an increase of $817,566 in Native American Aid in 2026-27.

A year ago, voters approved a budget of $32,177,552. The district’s tax cap in 2025-26 was 4.125%, but the district approved a tax levy increase of 1.97%. In the two previous years, the district proposed no tax increase. The 2025-26 tax levy limit was $6,606,357, but the district only asked for $6,469,605, which was $136,752 below the tax cap.

In terms of cost per student, the district compared its data with neighboring school districts by evaluating the most recent available figures from 2024. At that time, when Silver Creek had 941 students enrolled, the district spent $26,111 per student. That compares favorably to other nearby districts from 2024, as Cassadaga Valley spent $26,375 per student; Forestville spent $27,590 per student; and Pine Valley spent $28,018 per student. Larger nearby districts spent slightly less per student in 2024, as Lake Shore spent $24,638 per student and Eden spent $23,632 per student.

Based on 2025-26 equalization rates, the district offered projections for an average increase to its taxpayers based on their township. Hanover residents would see an increase of 59 cents per $1,000 of assessed value, from $20.01 to $20.60 per thousand. Sheridan residents would see an increase of 71 cents per thousand, from $24.01 to $24.72. Brant residents would increase by 60 cents per thousand, from $19.99 to $20.59.

A home in Hanover valued at $100,000 of assessed value would pay $2,060 in school taxes in 2026-27, up $59 from 2025-26. A $100,000 home in Sheridan would owe $2,472 in 2026-27, up $71 from 2025-26. A $100,000 home in Brant would owe $2,059 in 2026-27, up $60 from 2025-26.

The district is also proposing the purchase of three diesel buses prior to the statewide mandate requiring all vehicle purchases to be zero-emission vehicles. The district is seeking two 66-passenger Type C diesel buses and one 33-passenger Type A diesel bus at a total cost of $505,000. The purchases would be funded by the district’s vehicle reserve account, resulting in no increase to taxpayers. The vehicle purchases will be listed as a proposition on the ballot at the time of the vote.

The annual budget hearing for the public is scheduled for May 4 at 6 p.m. in the Silver Creek High School Lobby. The annual budget vote will be May 19 from 1 to 9 p.m. in the High School Lobby. One Board of Education seat is up for election.