The School Board met on December 3, 2025 for the annual Truth in Taxation Meeting to discuss the overall financial outlook for the District and set the upcoming local property tax levy for local funds needed for the budget.
In September, the School Board suggested a proposed levy of 8.1% over the previous year. That proposed levy is what the taxpayers see on their initial statements that hit mailboxes a few weeks ago. The School Board has the ability to lower that levy at the Truth in Taxation Meeting, but cannot raise it higher.
Vice Chair Corey Goodwin pointed to the work that's been done to make better use of restricted funds as the reason future deficits can be absorbed by the fund balance, "The State has made it very hard to spend the money that they give us...but Justin and Theresa are doing the best they can to use that money to the maximum of its ability."

Based on the results of the 2024-2025 audit, and growing District fund balances back within policy levels, the School Board listened to the recommendation from the finance committee, made up of Board Chair Dr. Michael Collins, Vice Chair Corey Goodwin, Treasurer Jeff Kalpin, and Superintendent Justin Dahlheimer. The recommendation is:
"After considering the information presented about the school district's financial outlook, our recommendation is reducing to $649 per pupil for our Local Optional Revenue, which brings our levy to a 3.1% increase, the lowest in the past three years. Of the 327 Public School Districts in Minnesota, we are 1 of only 5 school districts that are able to levy below the maximum allowed. We are able to do this because we have achieved our goals with our fund balance due to stable enrollment, controlled costs, and conservative budgeting. Our taxpayers' future tax dollars are better spent considering a renewal of our building bond investment that is currently up for vote on February 10, 2026 - as that will be the most impactful decision keeping the School District's budget on a fiscally responsible and most affordable path far into our future."
The recommended levy to be set is $2,375,904, a 3.1% increase over the prior year.
School Board Treasurer Jeff Kalpin, pointed out the rarity of being below the max levy to fund the annual budget: "To reiterate, we are one of five school districts in the state that are below the max...even some districts have to go to voters to get even more money from voters through an operating referendum."

This is the 2nd straight year the District has set the levy lower than what it proposed, and the 3rd straight year the levy was set a lower increase than the previous year.
Board Chair Michael Collins credited the State revenue that follows open-enrolled students for the ability to reduce the proposed levy, "that is a direct result of good financial management but also open-enrollment...it is because of the open enrollment that we are able to levy our taxpayers less."
The full presentation can be viewed here.
The Board will convene on December 17th, 2025, at 5:30pm for its last regular meeting in 2025.

