NOTE TO COMMUNITY: Community conversations are underway; the document will be updated to reflect questions and answers as they arise.

BUDGET BASICS

Q. What is included in the annual budget?

The annual budget covers every component of a comprehensive educational experience for students in an environment that supports their intellectual, physical, and social/emotional well-being. Among the areas included in the annual budget are: instructional initiatives, technology needs, counseling services, special education, faculty and staff salaries, facilities maintenance, retirement system costs, health insurance payments, debt service, transportation, infrastructure, and utility costs, and health and safety services.

Q. How is the District funded?
The District’s operating budget is supported by various sources. Almost 88% of the revenue the District receives comes in the form of school taxes paid by residents and businesses. The next largest contributor is State Aid which accounts for 7% (see more on State Aid below). The remaining 5% is a combination of Westchester County Sales Tax and miscellaneous revenue and interest. 

Q. How is the tax levy different from the tax rate?

The tax levy is the total amount that a school district raises each year in taxes from all property owners. The tax rate is the amount of tax paid for each $1,000 of assessed value of property. As a result of an increase in the total assessed valuation, we project the tax rate per $1,000 of assessed value to decrease from $12.63 to $12.44, an amount equal to -$0.19 per thousand dollars of assessed value or -1.52%. 

Q. What financial items make up the property tax levy cap?

The property tax levy cap is calculated based on the prior year's actual tax levy, capital tax levy, tax base growth factor,  allowable levy growth factor, and PILOTs (payments in lieu of taxes). Please see below for the full calculation:

A LOOK AT THE 2025-2026 BUDGET

What is the goal of the 2025-26 budget?

The goal of the 2025-2026 budget is to support the Mamaronext vision to meet the needs of all students who attend our schools through:

• Personalization: Providing students with the courses, programming, and educators to engage in passionate inquiry aligned with their interests and aspirations 
• Expertise: Empowering all educators to grow in their practice through reflection and collaboration and providing the tools and infrastructure to do so. 
• Mentorship: Connecting students with staff and faculty who serve as lifelong role models, fostering a culture of learning, growth, and engagement.

This budget enables improvement toward our strategic priorities by providing:

• Core instructional positions at the high school to expand choice for all students, including expanding our Advanced Placement and electives course offerings
• Critical support roles at the Hommocks—including a new administrator, classroom teachers, and more K-8 academic coaching—to continue recent progress toward stability and innovation at the middle school
• Additional counseling and other support staff across our elementary schools to support our K-5 students
• Staffing to ensure compliance with all state-mandated student services and staff-to-student ratios across the K-12 spectrum
• Technology upgrades to manage our growing infrastructure, including a data warehousing system to support students and faculty, as well as to provide detailed information to inform the fulfillment of our priorities

Q. What is the total proposed budget? What is the proposed tax levy for the 2025-26 school district budget? Is it within the state-mandated tax levy cap? 

The proposed budget in the amount of $169,191,992 is a 6.27% or $9,987,429 budget-to-budget increase. The tax levy increase to support this budget is $7,050,627 or 4.98% over the current tax levy, which is above the tax levy cap of 2.99%.

Q. How was it decided to exceed the tax cap? Why is it necessary?

The decision to exceed the tax cap was not made lightly; it reflects our deep commitment to the entire Mamaroneck Schools community. 

We believe the future of our school district relies upon pathways to personalization toward student success, mentorship toward growth and service, and empowering educator expertise toward reflective, flexible, and deliberative teaching. 

Through thoughtful investments, this budget will support the long-term work of continual improvement through adequate staffing. It aims to ensure the excellence of current and planned programs while guaranteeing the right levels of support for students and families. 

Additionally, the budget provides for educator learning and innovation through instructional coaching. It encourages data and information sharing across the system so that we can truly know and understand every student’s aspirations, strengths, and needs.

The proposed 2025-26 budget also rectifies/addresses deficits in several areas of significant importance to our faculty, staff and students. Critically, proposed expenditures will bring the District into compliance in key staffing areas through nine (9) full-time employees and provide necessary technology improvements in the areas of cybersecurity, device usage, and data gathering and analysis. The budget also initiates the provision of healthcare benefits to our 195 teachers’ aides.

It is also important to note that the MUFSD significantly trails the majority of the 46 Westchester County public school districts in several areas. In fact, the District ranks poorly on the following criteria: 

• Lowest per-pupil expenditure of all public schools in the County (#46 out of 46 districts in Westchester)
• Second highest counseling case load-to-provider ratio (ranking #45 out of 46 districts in Westchester)
• High building administrator-to-student ratio (ranking #38 out of 46 districts in Westchester)
• Highest number of students in our HS Regents classroom sizes (with the largest geometry and chemistry classes in the County)

Q. What percentage of the voters does the vote need to be approved by? 

The budget requires approval from a supermajority of voters (60 percent plus 1 or more) because it exceeds the tax levy cap.

Q: What happens if a budget is not passed on the first try?
The MUFSD Board of Education may put up a revised budget before the voters again in June or simply adopt a contingency budget. The 2025-26 contingency is a reduction of $7,050,627 in personnel, non-personnel, and programs. Under the “tax cap” legislation, a twice-defeated budget means districts must adopt a contingency budget with a tax levy not exceeding current year levels.

Q. What is the district’s financial history with the taxpayers?

The district has been either under or aligned with the tax levy cap for seven out of the last ten years. The district has also stabilized our financials by:

• Joining the SWSWCSIP (workers' compensation insurance) and MEBCO (health insurance) consortia in 2018 and 2020, respectively, reducing financial risk in both areas
• Eliminating the reliance on fund balance as a revenue budget item to avoid any budget gaps
• Using paperless and electronic systems improves process efficiency, reduces personnel, reduces waste, and reduces costs.
• Settling all collective bargaining agreements allows for budget planning without contingencies.

Q: What is the district’s financial condition?

Moody’s Investors Service has rated the district as Aa1. This means our district is judged to be of high quality and that we are subject to very low credit risk. Outside firms conduct financial audits and help ensure the district appropriately collects and expends public funds. 

Q. What is the breakdown of expenditures and revenue in the proposed budget?

Q. How much state aid will the District receive this year?
The State provides aid to public schools statewide. This includes Foundation Aid, Building Aid, Lottery Aid, Transportation Aid, Instructional Materials, and other types of Aid. The 2025-2026 general fund State Aid revenue is projected to increase by $1,212,743 or 10.85% from the 2024-2025 budget. 

Q. Does this proposed budget maintain all current staffing positions, elementary school sections, academic programs, and extra-curricular activities?

The proposed budget maintains extracurricular activities and reduces one elementary school section due to enrollment. Additionally, it allows for an increase in staffing positions to reach compliance in some areas and to provide the necessary support and innovation to meet all student needs.

PROPOSITION

Q. What is a Capital Reserve Fund?

A Capital Reserve Fund functions like a savings account that a school district sets up to save money over time for essential projects or expenses it anticipates needing. 

Q. Why is the district recommending to establish a Capital Reserve?

Establishing a capital reserve is a fiscally responsible decision for the district because it strengthens long-term financial stability while reducing reliance on debt. By using reserve funds rather than issuing bonds, the district avoids costly interest payments and financing fees, making infrastructure projects more cost-effective. Additionally, the reserve generates interest on unused balances, creating a small but steady revenue stream that maximizes the value of the fund over time. With over 1 million square feet of aging buildings and nearly 57 acres of property, the reserve ensures the district can proactively address capital needs without resorting to emergency borrowing, which could strain future budgets.

The capital reserve also promotes transparency and accountability by requiring voter approval for both its creation and individual project expenditures. This ensures that funds are spent strategically and with public support. Unlike bond-funded projects, which often face rushed timelines to begin generating state aid to offset debt service, the reserve allows the district to renovate at its own pace, reducing disruption and ensuring higher-quality work. With built-in safeguards, including a $20 million cap and a 15-year expiration, the capital reserve provides the district with a flexible, responsible, and sustainable funding source for critical infrastructure improvements.

Q. What are we saving for? 

The Capital Reserve Fund will allow the district to save for auditorium improvements and media center renovations at Hommocks and MHS, updating playgrounds at our elementary schools, new turf at Manchester Field, HVAC at MHS, and new bleachers at MHS.

Q. How will it be funded?

The district plans to transfer funds from the surplus in our unassigned fund balance. This will include a maximum of $2,000,000 from the 2024-2025 budget and up to $7,000,000 that has already been allocated from the District's tax certiorari reserve fund. In the years that follow, we will contribute up to $2,000,000 annually for the duration of the expected term, not to exceed $20M.

Q. Can the district use surplus funds for expenditures in the general budget rather than creating a Capital Reserve?

No. The district only has the legal authority to spend the amount of money that is in the budget that was approved by voters. While the district could decide to apply a surplus to the following year’s budget, this approach is not favored because it creates a significant financial challenge in future years. Why? Because the district would either have to continually generate surplus funds, which are inherently unpredictable, or it will reach a year where it wil have to close a significant revenue gap. In fact, neighboring districts are currently experiencing this problem and are proposing significant reductions to staff.

As such, it is fiscally responsible to take any surplus that the district receives, which comes from items such as interest on investments and sales tax revenues or unexpended budgeted amounts, and put it in a Capital Reserve. This is a commonly used financial tool and the funds in the Capital Reserve earn interest. The use of Reserve funds means the district does not have to issue another bond and allows it to make improvements at the optimal time to realize the greatest efficiencies in time and expenditure. It is important to note that the community does maintain control by voting on if/when funds are withdrawn from the Capital Reserve.     

BOARD OF EDUCATION TRUSTEE ELECTION

Q. How do I run for a position on the Board of Education?

Two (2) School Board Member positions in the Mamaroneck Union Free School District will be filled by election on May 20, 2025. At that election, voters will select two trustees beginning three-year terms from July 1, 2025, to June 30, 2028. Each position is at-large and will be elected by all participating voters. 

Qualifications for service as a member of the School Board are: 

• Citizen of the United States of America;
• minimum of 18 years of age;
• resident of the District for one year prior to the election;
• able to read and write

For more information and the requirements for running for the School Board, contact the District Clerk at 914-220-3007 or by email at jrice@mamkschools.org.  The deadline to submit paperwork to run for the School Board is Monday, April 21st.

The Westchester-Putnam School Boards Association (WPSBA) will hold a free virtual workshop on April 7, 2025, for prospective school board members. To register for this free workshop, please register at: WPSBA - Prospective School Board Member Workshop

Q. Who are the candidates? 

Candidates will be listed on the district website after April 21, 2025.

VOTING LOGISTICS

Q. Where and when will voting take place this year? 

The 2025-26 budget vote is on Tuesday, May 20, 2025. Voting will take place from 7 AM - 9 PM at your local elementary school, except Chatsworth Avenue School residents will continue to vote at the Larchmont Avenue Church.

Q. Is there an option for Absentee Ballots or Early Mail Voting?

Applications and instructions for absentee ballots or early mail ballots are available from the District Clerk and on our website. Ballot applications must be received by the district clerk no earlier than 30 days before the vote. The last day for an absentee or early mail ballot to be mailed to the voter is (6) days before the vote or May 13th by 4:00 p.m. The last day to obtain an absentee or early mail ballot, if it is to be picked up in person, is May 19th by 4:00 p.m. Upon receiving a timely application for a mailed absentee and/or early mail ballot, the District Clerk will either hand deliver the ballot if it is requested to be picked up by no later than the day before the election or if it is to be mailed, it will be mailed to the address designated on the application by no later than six (6) days before the election. Absentee ballots and early mail ballots are due in the office of the District Clerk by 5:00 p.m. Tuesday, May 20th.

PROPOSITIONS

Q. How many Propositions are on this year’s ballot, and what are they?

This year, on the ballot, you will see the following three (3) propositions: 

• $169,191,992 School Budget 2025-26
• $20,000,000 Capital Reserve Fund Proposition
• Two (2) Board of Education Trustee seats