School budget

2024-25 budget

LMCSD voters approve $20M school budget

On May 21, Livingston Manor Central School District voters approved the district’s $20 million 2024-25 budget proposal, 201-74, as well as elected two school board members.

“The support of our residents is vital for us to continue to offer a quality education to our students,” Superintendent John Evans said. “We appreciate the voters’ continued support.”

The $20,252,120 budget includes a spending increase of $886,774, or 4.58%, over the current school year’s budget, with a tax levy of $9,771,185, an increase of 2.73% or $259,544 compared to the current year.

Most of the spending increase is attributed to increases in contractual obligations, such as salaries, benefits, transportation and BOCES. The budget also includes a $100,000 capital outlay project to redesign and enhance the Family & Consumer Science classroom. LMCS will receive $68,800 in state aid in 2025-26 to offset that project’s costs. 

The two candidates elected to three-year terms on the board of education were: Chris Tuleweit, with 173 votes and Edward Gorr with 149. Also on the ballot were Frank Adamse, who received 91 votes, and Elizabeth Williams. who received 80. There were also eight write-in ballots.

Revenue

2023-24 Budget

2024-25 Budget

Percent Change

Percentage of budget

Property Taxes

$9,511,641

$9,771,185

2.73%

48.25%

State Aid

$8,232,155

$8,225,782

-0.08%

40.62%

Fund Bal/Reserves

$650,000

$650,000

0.00%

3.21%

Other

$971,550

$1,605,153

65.22%

7.93%

Total

$19,365,346

$20,252,120

3.29%

100.01%* the percentage total doesn't equal 100$ because of rounding

Expenditures

2023-24 Budget

2024-25 Budget

Percent Change

Percentage of budget

General Support

$2,899,053

$3,098,992

6.90%

15.30%

Instruction

$11,065,670

$11,395,172

2.98%

56.27%

Pupil Transportation

$1,279,232

$1,346,119

5.23%

6.65%

Employee Benefits

$3,841,391

$4,131,837

7.56%

20.40%

Interfund Transfers

$280,000

$280,000

0.00%

1.38%

Total

$19,365,346

$20,252,120

4.58%

100.00%

Three part budget

2023-24 Budget

2024-25 Budget

Percent change

Percentage of budget

Program

$14,973,177

$15,521,006

3.66%

76.64% 

Administrative

$2,427,550 

$2,680,131 

10.40%

13.23%

Capital

$1,964,619

$2,050,983

4.40%

10.13%

Total

$19,365,346

$20,252,120

4.58%

100.00%

New York law requires school districts to present their budgets divided into three expenditure categories — program, administrative and capital — and compare them to the previous year’s costs. Livingston Manor’s three-part budget is as follows:

Program

2023-24 — 2024-25

$14,973,177 / 77.3% of budget — $15,521,006/76.64% of budget

Includes salaries and benefits of all teachers and staff who deliver pupil services (guidance, health, library/media, etc.), textbooks, co-curricular activities, athletics, and transportation costs.

Administrative

2023-24 — 2024-25

$2,427,550 / 12.5% of budget — $2,680,131/13.23% of budget

Includes salaries and benefits of administrators, supervisors, and administrative clerical staff, public information, printing, curriculum and staff development, school board costs, general insurance and professional fees.

Capital

2023-24 — 2024-25

$1,964,619 /10.1% of budget — $2,050,983/10.13% of budget

Includes salaries and benefits of maintenance  and custodial staff, debt service on buildings, utilities, equipment, and court-ordered costs.

Total

2023-24 — 2024-25

$19,365,346 — $20,252,120

Tax Rate by Town

2023-24 Tax Rate per $1,000

2023-24  Taxes by Town

2024-25 Estimated Tax Rate per $1,000

2024-25 Estimated Taxes by Town

Estimated Dollar Change per $1,000

Callicoon

$31.397520

$990,757

$32.254263

$1,017,792

$0.86

Andes

$14.494082

$439,689

$14.889581

$451,687

$0.40

Colchester

$514.757618

$39,300

$528.803802

$40,372

$14.05

Hardenburgh

$24.230005

$1,593,100

$24.891169

$1,636,571

$0.66

Liberty

$24.298729

$487,490

$24.961768

$500,792

$0.66

Neversink

$444.216760

$384,723

$456.338095

$395,221

$12.12

Rockland

$27.957698

$5,576,582

$28.720579

$5,728,750

$0.76

*Final rates for 2024-25 cannot be determined until assessments and equalization rates become available, typically in the summer, therefore, these are estimated tax rates (per $1,000 of assessed value) based on 2023-24 data.

Why can tax rates vary dramatically by town?

This is a factor of New York state equalization rates. An equalization rate is the state’s measure of a municipality’s level of assessment: the ratio of total assessed value, determined by the municipality, to the municipality’s total market value, estimated by the state.

There are three reasons for the need for the equalization rate:

  • There is no fixed percentage at which property must be assessed.

  • Not all municipalities assess property at the same percentage of market value.

  • Taxing jurisdictions, such as most school districts, do not share the same taxing boundaries as the cities and towns that are responsible for assessing properties.

The Real Property Tax Law requires that state equalization rates be established annually for each county, city, town, and village.

School Board

Livingston Manor has a five-member Board of Education. Each member serves three-year terms.

School board candidates must be a U.S. citizen, at least 18 years old, qualified voters in the school district and able to read and write.  They must be residents of their district continuously for one year before the election.  They cannot be employed by the board on which they will serve or live in the same household with a family member who is also a member of the same school board.

Voting Information

Voters must be 18 years old,  a U.S. citizen and a district resident for at least 30 days and be registered to vote at their county board of elections, which will automatically register you to vote at the district. The last day to register with the district is May 16. Registration may be done weekdays between 8:30 a.m. and 3:30 p.m. at the LMCS main office.

Along with traditional absentee balloting, which requires a reason for voting early, New York State allows for early voting via mail without requiring justification. Voters must fill out an application for either form. There are separate applications for each, but the application process and deadlines are the same for both.

Qualified voters may request an early voting or absentee ballot application by contacting District Clerk Marlyn Peters at Marlyn.Peters@lmcs.us or 845-439-4400, ext. 1201. Absentee applications must be received seven days before the vote for those who will be mailing a completed ballot. The last day for absentee ballot applications to be received in person and the completed ballot delivered by hand is the day before the vote. Absentee ballots must be received by the district clerk by 5 p.m. the day before the vote, to be counted.

Military voters who qualify to vote may apply for a military ballot until 30 days before the election. A military voter may designate a preference to receive a military voter registration, military ballot application or military ballot by mail, facsimile transmission or electronic mail in their request for such registration, ballot application or ballot. If a military voter does not designate a preference the appropriate school board of education or school district public library trustees, as applicable, shall transmit the military voter registration, military ballot application, and/or military ballot by mail. All absentee ballots and military ballots must be received in the clerk’s office by 5 p.m. on the day of the election.  

Everything You Need to Know About School Budgets in 60 Seconds

In New York, school leaders begin developing their school budget proposal long before the public vote in May. Each budget proposal is unique, but the planning process is similar for most schools. 

2024-25 related information

Budget breakdown

  • Budget: $20,252,120

  • Budget Change: $886,774  (+4.58%)

  • Tax Levy: $9,771,185

  • Tax Levy Change: +$259,544 (+2.73%)

Legal Notice

Click here for a printable version of our budget flyer

Full proposed budget packet

Adopted budget

New York State Education Law requires the Livingston Manor Central School District to provide the following documents related to the school budget:

Budget history

  • 2023-24

    • Total Budget: $19,365,346

    • Budget Change: $573,373 (+3.05%)

    • School Tax Levy: $284,138 (3.08%)

  • 2022-23

    • Total Budget: $18,791,973

    • Budget Change: $657,016 (+3.62%)

    • School Tax Levy: $9,227,503 (+2.68%)

  • 2021-22

    • Total Budget: $18,134,957

    • Budget Change: $759,855 (+4.19%)

    • School Tax Levy: $8,986,480 (+1.49%)

More information