Revenue: $53,336,420

Property Tax56.8%

State Aid34.3%

PILOT Payments

0.1% Sales Tax2.6%

Appropriated Fund Balance

1.6%

Restricted Reserves

2.1%

Community Education

1.1%

Other Revenue1.4%

Tax Cap 2020-2021

Increase in Tax Base = 0.68%

CPI or 2% = 1.81%

Capital Project Funding = 0.28%

Change in PILOT = 0.08%

Estimated Tax Levy Limit = 2.86%

2020 – 2021 Dollar = $842,333

Increase at Levy Limit

Benchmark Home

Basic STAR

Benchmark Home

Enhanced STAR

Tax Rates

Actual Tax Rates

2019

Tax Rates on

Assessed Values

2020

Change in Tax

Rates

% Change in Tax

Rates

Mendon 23.82$ 24.41$ 0.58$ 2.45%

Henrietta 23.35$ 23.19$ (0.16)$ -0.68%

Rush 27.13$ 27.60$ 0.47$ 1.73%

Lima 24.82$ 25.97$ 1.14$ 4.61%

Avon 24.84$ 25.17$ 0.33$ 1.33%

Livonia 25.35$ 25.43$ 0.08$ 0.33%

West Bloomfield 24.84$ 25.69$ 0.85$ 3.44%

Victor 24.84$ 24.67$ (0.17)$ -0.70%

Richmond 24.84$ 25.97$ 1.12$ 4.53%

True Value Tax Rate 23.71$ 23.56$ (0.15)$ -0.65%

Tax RatesEqualization Rate

2019 - 2020

Equalization Rate

2020 - 2021

Town of Avon 100% 98%

Town of Henrietta 100% 100%

Town of Lima 100% 95%

Town of Livonia 98% 97%

Town of Mendon 98% 95%

Town of Richmond 100% 95%

Town of Rush 86% 84%

Town of Victor 100% 100%

Town of West Bloomfield 100% 96%

Taxible Value of Property 1,242,363,398$ 1,286,466,685$

Increase in Assessments 44,103,287$

Percent Change 3.55%

State Aid

$3,201,134

$8,625,914

$1,932,182

$674,595

$1,697,069

$4,615,445

$8,228,261

$397,641$2,135,154

$580,302$2,122,632

$218,796

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

2019 - 2020 2020 - 2021

Appropriations: $53,336,420General Support

9.9%

Instruction49.8%

Transportation4.2%

Community Education

1.2%

Employee Benefits

25.2%

Debt Service9.3%

What is Included in the Base

Budget? Professional Develop, Curriculum

Writing, and PLC’s

K-5 Math textbooks and training

Change Lima social worker position

from contract to employee

Increase Math Specialist support by

0.5FTE

What is Included in the Base

Budget? Reduction of 1 Elementary Teaching

Position

Increase Registrar from 0.5 to 0.75 FTE

Continue with multi-year replacement plans for Transportation, Facilities, and Technology

Increased Technology Budget for cyber-security and virtual desktop software

Capital Outlay Project 2020-2021

• Update the flooring in the aisles

and pit areas of the District

Auditorium

• Replace flooring in select

classrooms

• Project is included in the School

Budget

• District proposes spending

$100,000 on renovations and

receiving $78,000 in aid the

next year.

Budget Balancing

Action Amount

Breakage from Retirements $417,434

Transfer Technology Expenses to Smart School

Bond Act $175,000

Defer Backup Internet Connection $25,000

Supply and Contractual Reductions $101,135

Total $718,569

Budget Drivers

$50,073

$56,761

$180,793

$288,019

$431,307

$432,588

$1,429,993

Supplies

Contractual Expenses

Health Insurance

TRS Pension

Wages - certified

Wages non-Certified

Debt Service

Capital Project Budget

15

$3,560,336

$5,068,746

$3,111,461

$4,615,445

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

Capital Project Budget 2019 - 2020 Capital Project Budget 2020 - 2021

Debt Aid

Local

Share

$453,301

Local

Share

$448,875

Appropriations Budget

2019 - 20 Budget 2020 - 2021

Proposed Budget

Annual

Change in $ % Change

General Support $5,119,419 $5,295,477 176,058$ 3.44%

Instruction $26,294,763 $26,558,265 263,502$ 1.00%

Transportation $2,106,734 $2,238,472 131,738$ 6.25%

Community Education $627,169 $654,297 27,128$ 4.33%

Census $3,000 $3,000 -$ 0.00%

Employee Benefits $12,831,122 $13,453,163 622,040$ 4.85%

Debt Service $3,551,824 $4,968,746 1,416,921$ 39.89%

Interfund Transfers $165,000 $165,000 -$ 0.00%

Total $50,699,032 $53,336,420 2,637,388$ 5.20%

Operations Budget Increase 2.2%

Capital Budget Increase 3.0%

(Capital budget increases do not significantly impact local

property taxes as the district is receiving increased state

building aid)

Based on the NYS Legislative

Budget

• HF-L has a balanced, proposed budget of

$53,336,420

• The budget generally supports the strategic goals

presented by each school and department

• The budget does not exceed the tax cap

• The budget does not cause deficit spending

The Spector of Rolling Cuts

What if we have further cuts to

Foundation Aid?• Governor has indicated that, if the state doesn’t

receive federal support, there could be a 20% cut in

Foundation Aid

• 20% of our Foundation Aid = $1.65 million

• Items to Consider include:

• Evaluate positions vacated by retirees

• Consider other budget reductions

• Exceed the tax cap

• Use Reserves as a bridge to get through this year

Proposed 2020-2021 Budget

PROPOSITION #1 BUDGET

Shall the proposed budget of $53,336,420 for 2020-21 be approved, including funding to enter into multi-year installment purchase contracts in accordance with the General Municipal …….

Proposed 2020-2021 BudgetPROPOSITION #2 – School Bus Purchase

Shall the Board of Education be authorized to purchase up to six vehicles for student transportation including necessary furnishings, fixtures, equipment and all other necessary costs incidental thereto, and expend a sum not to exceed $587,500 …

Questions

Tax Cap 2020-2021

Appropriations Budget

Operations Budget Increase 2.2%

Capital Budget Increase 3.0%

(Capital budget increases do not significantly impact local

property taxes as the district is receiving increased state

building aid)

Row Labels 2019 - 20 Budget

2020 - 21

Proposed

Budget $ YOY Delta % YOY Change

General Support $5,119,419.34 $5,295,477.40 176,058.06$ 3.44%

Instruction $26,294,763.11 $26,558,264.83 263,501.72$ 1.00%

Transportation $2,106,734.15 $2,238,471.86 131,737.71$ 6.25%

Community Education $627,168.91 $654,297.30 27,128.39$ 4.33%

Census $3,000.00 $3,000.00 -$ 0.00%

Employee Benefits $12,831,122.13 $13,453,162.59 622,040.46$ 4.85%

Debt Service $3,551,824.36 $4,968,745.76 1,416,921.40$ 39.89%

Interfund Transfers $165,000.00 $165,000.00 -$ 0.00%

Grand Total $50,699,032.00 $53,336,419.74 2,637,387.74$ 5.20%