Vineland Board approves preliminary $246.7 million 2026'27 budget after presentation on 6% school tax-rate increase

Scott Masterell, the Vineland Public School District's school business administrator, presented the district's preliminary 2026'27 budget and the Vineland Board of Education voted to approve the budget items brought before the board.

Masterell outlined a proposed general fund of $217,912,076 and an overall budget (including fund 20 appropriations) of about $246,660,023, with a proposed tax levy of $37,422,355. He said the district projects a decline of 225 students year over year and estimated 2026'27 enrollment at 9,435 students. "Our proposed enrollment for 26 27 based on our ADA numbers this year is 9,435 students," Masterell said.

The presentation said state aid is up by about $6.7 million to roughly $167,228,569, Medicaid revenue is estimated at $191,000 and miscellaneous revenues about $1.1 million; the district's fund balance is projected to drop to about $11.9 million. Masterell noted that state aid comprises the largest share of district revenue and explained a longstanding gap between the state's calculated "fair share" (about $89.7 million) and the district's proposed tax levy, tracing that gap to Vineland's historical Abbott designation and years without tax increases.

Masterell described a proposed 6% increase in the school tax rate (the fourth straight year at that percentage), saying the district's tax rate would move from about 0.86 to 0.9111. "A 6% tax rate increase will affect the average homeowner by $84.15," he said, noting the example used an average assessed home value of $163,159.

On the spending side, Masterell presented high-level appropriations: roughly $56 million for regular instruction, $25 million for special education, $18 million for support services, about $15.6 million for tuition, nearly $19 million for facilities, $3.2 million for security and $13.5 million for transportation. He said salaries and benefits total approximately $160.5 million, or about 73% of the proposed general fund.

Masterell itemized pressures and one-time investments that affect the budget, including a $2.5 million decrease in excess surplus, health insurance premium increases (about 16.68%, approximately $5.879 million for major medical) and prescription cost increases (about 23.5%, roughly $1.74 million), together adding more than $7 million in benefits costs. He also identified capital projects such as four bathroom renovations at Highland High (estimated $300,000) and a partial roof replacement at the high school wing (about $861,420). He said the district expects energy savings of about $450,000 after ESIP LED conversions and noted technology upgrades (districtwide Wi-Fi replacement estimate ~$1.3 million with an expected district cost of about $295,000 under E-rate rules).

Masterell said staffing changes include adding a net one teacher and 10 aides in special education (district cost estimated at about $750,000), a full-time itinerant nurse, instructional coaches, a supervisor of physical education and retention of a director of the alternative program. He said some vacant positions (including a technology technician and three bus-driver positions) are being cut or held vacant to manage costs without affecting operations.

During questions, a board member asked why the district's calculated fair share differs so markedly from its proposed levy; Masterell replied the discrepancy reflects decades of state funding patterns tied to Vineland's former Abbott status and years in which the district did not raise taxes. Another board member asked whether reducing three vacant bus-driver positions would affect daily operations given typical absences; Masterell said current vacancy and substitute-driver counts indicate the change would not disrupt service.

The board then considered the motion "Discussion and approval of budget items A and B." A committee member moved the motion and Masterell seconded. A roll-call vote recorded affirmative votes from the members present and the motion carried. The board similarly moved and approved items 8 through 11 by roll-call vote. The meeting adjourned after the votes.

The meeting record included the board's reading of the New Jersey Open Public Meeting Law notice and named local newspapers that received meeting notice. The district staff acknowledged for budget work included Shannon Carey, David Hart, Keisha Crawford and Cara Irvine.

Next steps: the board approved the preliminary items as presented; any further public hearings or formal adoption deadlines were not specified in the meeting record.