Budgets - Budget Newsletter
2022-2023 Proposed Budget
At the April 19 meeting, the Carmel Central School District Board of Education adopted a proposed $134,774,187 spending plan for the 2022-2023 school year. The adopted spending plan represents a 2.17% increase over the 2021-2022 budget and will rely on a proposed 0.97% tax levy increase.
We believe that we have prepared a budget that recognizes and addresses the challenges of the current economy for our schools and the community. We are proposing a 0.97% tax levy increase that is substantially lower than our calculated allowable tax levy limit of 3.57%.
On average, this 0.97% increase represents an annual tax bill increase of approximately $87-$96 for property owners in the Carmel Central School District. See more information on how the proposed tax levy increase may affect your tax bill below.
Similar to prior years, the work to create the proposed 2022-2023 budget included difficult decisions on where and what to reduce in order to meet the needs of our students, as well as understand the challenges of a tax increase for our community. Every area of our operating budget was examined when creating this spending plan to present to the community.
The proposed 2022-23 budget includes the following cost reductions:
- Breakage with salary/retirements: $600,000
- Continuing Education: $67,000
- Supplies: $41,186• Transportation: $30,000
- Building and Grounds: $30,000
- Staff Reductions:
- Middle School: 4.0 FTEs* – $560,000
- Elementary Schools: 3.0 FTEs – $420,000
- High School Electives: 2.0 FTEs – $280,000
*FTE = Full-time equivalent/full-time employee
This newsletter provides an overview of the proposed budget that taxpayers will vote on May 17, how tax bills may be affected, polling locations, Board of Education candidates up for election and more. Our website, carmelschools.org, also includes more information and details about the proposed 2022-2023 school budget as well as an archive of Board of Education meetings where the budget was discussed during the past few months.
Remember, your vote is important and every vote counts. Thank you for your support of our District and your continued partnership as we work together to educate the whole student to become lifelong learners in an ever-changing world.
We hope to see you at the polls on May 17!
Making Sense of Your Tax Bill
Carmel Central School District is proposing an increase to its tax levy by 0.97% for 2022-23. However, your overall tax bill may change by a different percentage if:
- The value of your property has changed;
- Your STAR reimbursement has changed; or
- The proportion of school taxes paid by homeowners in your township changes.
How is your final school tax bill and tax rate set?
Your school tax bill and tax rate are determined by a combination of three factors, one of which is outside the district’s control:
- School Tax Levy: The total amount of money a school district needs to collect from property owners each year ($134,774,187 in the 2022-23 proposed budget). This is a 0.97% increase proposed for 2022-23, which is less than the district’s tax cap of 3.57%.
- State School Tax Relief Program (STAR): Partial school tax exemptions for owner-occupied homes. The Basic STAR and Enhanced STAR savings for each township can be found online:
www.tax.ny.gov/pit/property/star/ex_index.htm. - Property Assessments: Estimates of the value of how much a property would sell for under normal conditions. This information is determined by your town’s assessor. Once all factors are set, the final tax rate determines how much of the total tax levy each property owner pays.
How would the Proposed Budget Impact my Tax Bill?
With the proposed 0.97% tax levy increase, a Carmel Central School District home with a taxable assessed value of $350,000 will likely see an annual tax bill increase of approximately $87-$96. However, the figures provided assume School Tax Relief Program (STAR) exemptions, no change in the town assessed value, and no changes in the equalization rates.
The school district has no control over changes to town assessed values or equalization rates. These are subject to change as determined by each town and generally not set until later this summer. Any changes to those values could result in different annual tax changes for district homes.
| Town | Proposed 2022-2023 Tax Rate | Proposed 2022-2023 Taxes | 2021-2022 Tax Rate | 2021-2022 Taxes | Annual Tax Change ($) |
| Carmel | 25.71857078 | $9,001 | 25.47137789 | $8,915 | $87 |
| Kent | 28.40243125 | $9,941 | 28.12944154 | $9,845 | $96 |
| Patterson | 25.72499742 | $9,004 | 25.47780471 | $8,917 | $87 |
| Putnam Valley | 25.69901242 | $8,995 | 25.45182023 | $8,908 | $87 |
| Southeast | 25.73091044 | $9,006 | 25.48371825 | $8,919 | $87 |
| East Fishkill | 25.71626007 | $9,001 | 25.46906789 | $8,914 | $87 |
Reserve Accounts & Fund Balance
Our reserve accounts allow for proper planning of unexpected expenses without having to dip into the general budget.
Account |
June 30, 2021 |
June 30, 2020 |
Difference |
|---|---|---|---|
|
Reserve for Encumbrances This reserve is for expenditures for the previous school year that were not yet received and/or paid by June 30. These expenditures are normally paid during the months of July and August. This reserve is created and used each year. |
$1,130,131 | $928,439 | $201,692 |
|
Reserve for Tax Certiorari This reserve is for expenditures that arise when taxpayers in the District challenge the assessments of their property and file lawsuits to have their assessments lowered. |
$2,000,000 | $1,798,315 | $201,685 |
|
Reserve for Employee Benefits This reserve is for expenditures related to contractual obligations for retirees such as the payment of unused sick and personal days. |
$3,551,441 | $1,732,281 | $1,819,160 |
|
Reserve for Retirement Contributions This reserve is funds that are set aside to help cover the costs of large increases to the employer contributions to ERS and TRS, which can happen from time to time. |
$500,000 | $500,000 | $0 |
|
Appropriated Fund Balance This is the amount that was used to reduce the amount of the tax levy for the 2021-22 school year. |
$2,200,000 | $2,200,000 | $0 |
|
Capital Reserve This reserve allows the District to set aside money for future construction projects and improvements of facilities. Voter approval is required to withdraw any funds from this account. |
$1,603,717 | $1,103,716 | $500,001 |
|
Unreserved-Undesignated Fund Balance By NYS law, this fund can be up to 4% of the current year’s budget and is reserved for unforeseen emergencies. |
$5,276,655 | $5,221,655 | $55,000 |
| Total | $16,261,944 | $13,484,406 | $2,777,538 |
Transportation Purchase/Lease Program
For the last several months, the Board of Education has been exploring the option to lease our bigger buses while continuing to purchase smaller buses and suburbans. The district’s current 114-bus fleet ranges in age up to 20 years old, with 63 buses currently in the 10–20-year range. The average life span of a bus is 10 years. The move toward leasing buses, rather than purchasing buses, will allow the district access to newer, state-of-the-art buses with fewer repair and maintenance costs that are associated with aging buses.
The costs associated with moving to such a program are factored into the proposed 2022-23 budget and the impact on future years’ budgets are outlined below:
10-Year Small Vehicle Purchase Program & 5-Year Big Bus Lease Plan
| 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | |
| Big Buses Leased | 16 | 12 | 12 | 12 | 12 | 16 |
| Small Buses Purchased | 4 | 4 | 5 | 5 | 5 | 5 |
| Suburbans Purchased | 2 | 1 | 2 | 0 | 2 | 0 |
| Big Bus Lease Cost | $384,000 | $288,000 | $288,000 | $300,000 | $300,000 | $416,000 |
| Small Bus Cost | $248,000 | $248,000 | $320,000 | $325,000 | $330,000 | $335,000 |
| Suburban Cost | $104,000 | $ 54,000 | $110,000 | $0 | $115,000 | $0 |
| Total Cost for New Leases & Purchases |
$736,000 | $590,000 | $590,000 | $625,000 | $745,000 | $751,000 |
| 2028 | 2029 | 2030 | 2031 | 2032 | |
| Big Buses Leased | 12 | 12 | 12 | 12 | 16 |
| Small Buses Purchased | 5 | 5 | 5 | 4 | 5 |
| Suburbans Purchased | 2 | 0 | 2 | 0 | 2 |
| Big Bus Lease Cost | $312,000 | $312,000 | $324,000 | $324,000 | $432,000 |
| Small Bus Cost | $340,000 | $345,000 | $350,000 | $285,000 | $355,000 |
| Suburban Cost | $120,000 | $0 | $120,000 | $0 | $125,000 |
| Total Cost for New Leases & Purchases |
$772,000 | $657,000 | $794,000 | $609,000 | $912,000 |
Lease/Purchase Payments Required by District Each Year, 2022-2032
| 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | |
| Payments for Buses Leased in 2022 |
$384,000 | $384,000 | $384,000 | $384,000 | $384,000 | $416,000 |
| Payments for Buses Leased in 2023 |
-- | $288,000 | $288,000 | $288,000 | $288,000 | $288,000 |
| Payments for Buses Leased in 2024 |
-- | -- | $288,000 | $288,000 | $288,000 | $288,000 |
| Payments for Buses Leased in 2025 |
-- | -- | -- | $300,000 | $300,000 | $300,000 |
| Payments for Buses Leased in 2026 |
-- | -- | -- | -- | $300,000 | $300,000 |
| Total Lease Payments |
$384,000 | $672,000 | $960,000 | $1,260,000 | $1,560,000 | $1,592,000 |
| Total Purchase Costs |
$352,000 | $302,000 | $430,000 | $325,000 | $445,000 | $335,000 |
| Total Budget | $736,000 | $974,000 | $1,390,000 | $1,585,000 | $2,005,000 | $1,927,000 |
| 2028 | 2029 | 2030 | 2031 | 2032 | |
| Payments for Buses Leased in 2022 |
$416,000 | $416,000 | $416,000 | $416,000 | $432,000 |
| Payments for Buses Leased in 2023 |
$312,000 | $312,000 | $312,000 | $312,000 | $312,000 |
| Payments for Buses Leased in 2024 |
$288,000 | $312,000 | $312,000 | $312,000 | $312,000 |
| Payments for Buses Leased in 2025 |
$300,000 | $300,000 | $324,000 | $324,000 | $324,000 |
| Payments for Buses Leased in 2026 |
$300,000 | $300,000 | $300,000 | $324,000 | $324,000 |
| Total Lease Payments |
$1,616,000 | $1,640,000 | $1,664,000 | $1,688,000 | $1,704,000 |
| Total Purchase Costs |
$460,000 | $345,000 | $470,000 | $285,000 | $480,000 |
| Total Budget | $2,076,000 | $1,985,000 | $2,134,000 | $1,973,000 | $2,184,000 |
School District Budget Notice
What Happens if Budget is Not Approved?
If the proposed 2022-23 budget does not receive voter approval from the May 17 vote, by law, the Board of Education has two options:
- The proposed budget may be placed before the voters with or without changes for a second vote.
- The Board of Education may adopt a budget that carries a 0% tax levy increase.
Contingency Budget
New York State requires that school districts establish a contingency spending plan in the event that the Board of Education’s proposed budget does not receive voter approval. The law is very specific regarding the limit of the contingent budget-to-budget increase. Should Carmel be required to adopt a contingency budget for the 2022-23 school year, it would carry a tax levy increase of 0%. For 2022-23 the amount of the contingent budget would be $133,817,821. To meet the contingent budget, it would require an additional $956,366 in reductions to the proposed budget.
Under a contingent budget, the district must continue to honor all contracts, all state-mandated items and all items necessary for the educational program, health and safety of students and staff, and the preservation of district property. In the event that CCSD must adopt a contingency budget, the district may not purchase equipment or buses. Additionally, the District may make reductions in programming, activities, supplies and staffing.
Proposed Budget 2022-2023
Administrative Budget
| Administrative | 2022-2023 | 2021-2022 | Variance |
|---|---|---|---|
| Board of Education | $50,600.00 | $44,600.00 | $6,000.00 |
| Central Administration | $349,220.00 | $352,286.00 | ($3,066.00) |
| Finance | $1,444,822.00 | $1,493,978.00 | ($49,156.00) |
| Legal Services | $166,160.00 | $125,000.00 | $41,160.00 |
| Personnel | $384,847.00 | $312,155.00 | $72,692.00 |
| Records Management | $3,250.00 | $3,250.00 | $0.00 |
| Public Information |
$156,495.00 | $133,200.00 | $23,295.00 |
| Other Central Services |
$1,642,034.00 | $1,071,302.00 | $570,732.00 |
| Other Special Items |
$1,327,419.00 | $1,283,178.00 | $44,241.00 |
| Curriculum, Development & Supervision |
$378,372.00 | $455,995.00 | ($77,623.00) |
| Supervision, Regular School |
$2,763,279.00 | $2,437,814.00 | $325,465.00 |
| Research, Evaluation & Planning |
$208,760.00 | $104,015.00 | $104,745.00 |
| Employee Benefits |
$2,418,958.00 | $2,404,381.00 | $14,577.00 |
| Total Administrative Budget |
$11,294,216.00 | $10,221,154.00 | $1,073,062.00 |
Program Budget
| Program | 2022-2023 | 2021-2022 | Variance |
|---|---|---|---|
| Legal Services | $50,525.00 | $45,000.00 | $5,525.00 |
| Instruction |
$68,147,452.00 | $68,100,411.00 | $47,041.00 |
| Other District Transportation |
$5,447,536.00 | $5,029,620.00 | $417,916.00 |
| Garage Building |
$715,124.00 | $736,967.00 | ($21,843.00) |
| Community Service |
$365,000.00 | $365,200.00 | ($200.00) |
| Employee Benefits |
$33,558,241.00 | $32,628,887.00 | $929,354.00 |
| Total Program Budget |
$108,283,878.00 | $106,906,085.00 | $1,377,793.00 |
Capital Budget
| Capital | 2022-2023 | 2021-2022 | Variance |
|---|---|---|---|
| Operation of Plant | $7,344,903.00 | $7,296,323.00 | $48,580.00 |
| Judgements & Claims |
$100,000.00 | $100,000.00 | $0.00 |
| Refund of Taxes |
$100,000.00 | $100,000.00 | $0.00 |
| Purchase of Buses |
$352,000.00 | $0.00 | $352,000.00 |
| Debt Service |
$4,880,232.00 | $4,890,486.00 | ($10,254.00) |
| Transfer to Capital |
$0.00 | $0.00 | $0.00 |
| Employee Benefits |
$2,418,958.00 | $2,402,338.00 | $16,620.00 |
| Total Capital Budget |
$15,196,093.00 | $14,789,147.00 | $406,946.00 |
Total Budget
| Total Budget | 2022-2023 | 2021-2022 | Variance |
|---|---|---|---|
| Total Budget |
$134,774,187.00 | $131,916,386.00 | $2,857,801.00 |
What You Will See on the Ballot
Voters will be asked to consider a proposition for the annual budget and vote for Board of Education members on this year’s ballot.
Proposition #1: Basic Budget
The budget proposition asks voters to consider the proposed school budget for 2022-23. This is how it will appear on the ballot:
Shall the Board of Education be authorized to expend the sum of $134,774,187 during the 2022-2023 school year as a basic budget?
School Board Candidate Elections
There are three (3) Board of Education seats up for election this year. All residents may vote on the three available seats, as well as the district’s budget.
The seats will be filled by the three candidates with the highest number of votes for three (3)-year terms, commencing July 1, 2022, and expiring on June 30, 2025.
Budget Vote: May 17, 2022, 6 a.m. - 9 p.m.
Voting Information
If you are registered for general elections in the county where you reside (Putnam or Dutchess), you are eligible to vote on May 17. You may register with the County Board of Elections by mail or through the New York State Department of Motor Vehicles website until May 12, 2022.
Voting Locations
Registered voters must vote at their designated polling place based on address. In you are unsure of your polling place, please contact Joanne Stevens, district clerk, at 845-878-2094, ext. 201.
- Patterson Residents: CCSD Administrative Office, 81 South Street, Patterson
- Kent/East Fishkill Residents: Kent Elementary School, Route 52, Carmel
- Carmel/Putnam Valley/Southeast Residents: Carmel High School, 30 Fair Street, Carmel
Absentee Ballots
Application for an absentee ballot is available on our website, carmelschools.org, or by contacting Joanne Stevens, district clerk, at 845-878-2094, ext. 201.
Application must be received by the District Clerk by May 11 (mail) or May 16 (in-person). Completed ballots must be received at the CCSD Administrative Office by 5 p.m. on May 17, 2022.