Budget Information

Q: Am I qualified to vote in the school budget and board of education vote?

A:  You are a qualified voter if you meet the following requirements:

• You are a United States citizen.
• You are at least 18 years of age.
• You have been a resident of the Eden Central School District for at least 30 days prior to the vote.
• You are able to provide proof of residency.
• You are not otherwise prohibited from voting under Election Law Section 5-106.

Q: What is the difference between the tax levy and tax rate?

A: The Tax Levy is the total dollar amount that the school district raises in property taxes each year from all property owners combined.

The Tax Rate is the specific amount charged per $1,000 of assessed property value used to calculate your individual bill.

Tax rates are calculated by dividing the total levy by the community's total taxable assessed property value. Rates fluctuate based on local municipal property assessments, state equalization rates (determined in the summer), and whether total property values in the district go up or down. For example, when new development occurs, the tax base grows, spreading the tax levy across more properties and reducing the collective burden on existing taxpayers.

Q: What is an equalization rate?

A: As the name implies, equalization rates are intended to spread the tax burden across all municipalities (cities, towns and/or villages) within the school district as fairly as possible. In New York state, each municipality determines its own level of assessment. The rates are intended to “equalize” or balance these differences within the same school district. For example, one municipality’s assessments may be more recently updated than others, and property values don’t change equally in all municipalities within the school district.

A municipality’s equalization rate is set by New York state to reflect a municipality’s level of assessment. It is calculated by dividing total assessed value by total market value.

• An equalization rate of 100 means property is assessed at 100% of its actual market value.
• A rate below 100 means the municipality's total market value is greater than its assessed value.
• A rate above 100 means the municipality's total market value is less than its assessed value.

You can find additional information on equalization rates and links to local assessment rolls here: NYS Department of Taxation and Finance website.

Q: What is the tax levy limit, or tax cap?

A: The tax levy limit is the highest allowable tax levy (before exemptions) that a school district can propose while still only requiring a simple majority (50% + 1) of voter approval. If a district proposes a levy above this limit, the budget requires a supermajority (60% or more) to pass.

While often called the "2% tax cap," the actual limit fluctuates annually for every district based on a complex state-mandated formula. The formula takes into account:

• The rate of inflation (capped at 2% or the Consumer Price Index, whichever is lower)
• Local tax base growth
• Payments in lieu of taxes (PILOTs)
• Allowable exclusions (like school construction capital costs or pension spikes)

For the 2026-2027 school year, our district's calculated legal tax levy limit is 2.52%. Our proposed budget calls for a tax levy increase of 2.52%, which is fully compliant with the state cap and requires a simple majority to pass.

Q: How would the proposed budget affect my taxes? 

A: Because several factors are completely outside of the school district's control, we cannot determine final tax rates until the summer. Individual tax bills are heavily impacted by local town assessment levels, equalization rates set by the New York State Office of Real Property Services, and any additions or reductions to local tax rolls.

Q: What happens if the budget is defeated?

A: Under New York State law, if voters defeat the proposed budget, the Board of Education has two options:

• Put the same budget (or a modified version) up for a second vote on the statewide school budget recount day.
• Immediately adopt a contingent budget.

If the Board of Education decides to go for a revote and that budget also does not pass, the district is then forced to adopt a contingent budget at that time.

Q: What is a contingent budget?

A: State law mandates that under a contingent budget, a school district must adopt a budget with no tax levy increase and eliminate all non-contingent expenses, such as certain student supplies, certain equipment purchases and the free community use of school facilities (the district must charge a fee). The administrative budget would also be subject to certain restrictions.

Q: How could STAR reduce my school taxes?

A: New York State’s School Tax Relief Program, or STAR, provides partial school property tax savings to eligible homeowners. Most New Yorkers who own and live in their homes are eligible for STAR savings on their primary residences. There are two STAR programs, Basic and Enhanced, with different eligibility requirements. More information can be found at: NYS STAR Eligibility Page.

Q: Are taxpayers’ STAR savings factored into the budget?

A: No. The STAR program is tax relief for homeowners paid for by New York state through state taxes. This tax relief for homeowners does not affect the school district budget.

Q: What are BOCES services and BOCES aid?

A: Boards of Cooperative Educational Services, or BOCES, provide shared services to school districts as a way to pool resources and share costs. Sharing allows districts to provide programs and services that they might not be able to afford otherwise. A district using BOCES services for the current school year is reimbursed a portion of the cost of the services in the following school year by New York state. The amount returned to each district varies by service and is based on a formula that takes into account the district’s financial resources.

Q: Why do salaries and benefits comprise so much of the budget?

A: Education is a people driven service. It takes a dedicated team of more than 250 full- and part-time staff members, teachers, aides, bus drivers, custodians, administrators, and support staff, to keep our schools safe, clean, and highly productive. Because of this, approximately 70 percent of our budget is dedicated to personnel salaries and benefits.

Q: I requested an absentee ballot and received it. Now what? 

A: Read and follow the instructions carefully. Vote on your ballot, fold it, and place it inside the oath envelope. You must sign and date the oath envelope where indicated. If the oath envelope is unsigned or missing, your ballot legally cannot be opened or counted. Place the sealed oath envelope into the prepaid return envelope.

Q: When should I send my absentee ballot back to the school district?

A: Please return your ballot as soon as possible. You can mail it back using the enclosed prepaid envelope. To be counted, your ballot must physically arrive at the district office by 5:00 p.m. on the day of the budget vote.

Q: Why do I have to sign my name on the envelope?

A: Your signature on the envelope acts as an official affidavit certifying that you are a qualified voter. Just as in-person voters must sign a poll book before entering the voting booth, absentee voters must sign the envelope to verify their identity. This keeps our elections secure.

Q: Is my vote still confidential?

A: Yes, absolutely. Your signature is only on the outer envelope. Before any ballots are unfolded and counted, the inner ballots are separated entirely from the signed envelopes. Nobody counting the votes will ever know how any individual voted.

 Q: Whom do I contact if I have any additional questions? 

A: Please contact the District Clerk, Amanda Pachucinski, at apachucinski@edencsd.org or call (716)992-3622.