“The tax levy increase is completely separate from the capital project that we have going on,” Superintendent Dr. Katie Ralston said. “I understand that when two things are happening simultaneously, it’s hard to separate what might be happening as a result of something else.”

Improvements underway at the district pertain to the $36.1 million Capital Project voters approved in December of 2024. The project includes upgrades to the auditorium, the pool, and many classrooms, as well as a multi-sport “super field” and a new playground. The project was fully funded through capital reserves and state aid reimbursement, resulting in no tax increase to residents.

The capital project itself carries no tax increase, but the upcoming budget does. The district proposed a 2.97% tax levy increase in its 2026-27 budget, amounting to just over $40,000 under the tax cap of 3.6%.

“We only propose a tax levy at the limit when we need to,” Ralston said. “We don’t go higher than we feel that we need to go.”

Submitted Photo Pictured is an artist’s rendering of the new Silver Creek Central School District Playground currently in construction.

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.

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. Administration costs in the 2026-27 budget total $3,462,421, amounting to an increase of 4.5% from 2025-26. Buildings and grounds maintenance costs amount to $5,531,866, a 5% increase.

While all three major categories show increases north of 3.5%, the district chose to ask for an increase less than 3% from its residents, rather than going out at a figure up to the tax cap of 3.6%. The district’s ask is also below the state’s 3.2% inflation rate.

Other notable expense hikes in the 2026-27 budget 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.

“There were significant changes in inflationary costs, specific to benefits, electric, gas, and health insurance,” Ralston said.

Regarding the capital project improvements, Ralston said it would be “irresponsible” for the district to not make improvements to its facilities with the money it has available through the state. The district receives 93% reimbursement from the state on capital project work.

Martha Howard, a Board of Education member and former Board President, defended the district’s decision to propose such a major capital project, followed by a tax increase this year. Howard highlighted that major capital projects, such as the one approved in December of 2024, often include necessary building repairs and maintenance needs. Doing so yields significant reimbursement from the state, rather than funding the work in other ways that would more directly impact taxpayers.

Howard specifically referenced roofing improvements and plumbing. She said, “If the district voters and taxpayers had to fund that through the local share, it would be impossible. That’s another reason why capital projects are so important.”

The Board also passed a resolution to approve a unanimous joint agreement with Erie II BOCES pertaining to its own Capital Project. The agreement requires approval by the Board of Education for each component school district.