North Bend SD 13 budget committee approves $73.37 million 2026–27 budget, sets property tax rate

Tim Ryder, budget presenter for North Bend SD 13, opened the budget committee meeting on May 12 with a detailed presentation of the proposed 2026–27 budget and its fiscal priorities. "I am pleased to present the proposed budget for the 2026‑27 fiscal year. This budget reflects our continued commitment to aligning resources with the priorities outlined in our strategic plan," Ryder said.

The budget committee approved the proposed total of $73,373,725 and a permanent property tax rate of $4.1626 per $1,000 of assessed value by voice vote; the motion carried unanimously. Committee member Bob moved the resolution to adopt the budget and the tax rate; the motion was seconded and approved without further discussion.

Why it matters: the package preserves a policy goal to protect ending fund balance (a minimum 5% of adopted revenues plus an additional 2% for economic stabilization), creates or tops off several reserve accounts, and funds both ongoing services and one‑time capital plans. Ryder said the district will maintain a disciplined approach to reserves, noting that the budget includes a set‑aside for a planned sale of 10.10 acres on Viking Lane (estimated proceeds shown in the budget) to seed a capital and land acquisition fund.

Key priorities and changes

- Reserves and contingency: The budget preserves the district's minimum ending fund balance policy and increases transfers into targeted reserve accounts (tech replacement, textbooks, turf/athletics, safety and security, an Evergreen charter reserve and an unemployment reserve) to smooth future capital and liability needs.

- Land sale and capital fund: The document shows an anticipated one‑time land sale (10.10 acres) with proceeds earmarked for the capital and land acquisition fund rather than ongoing operations.

- Preschool expansion (grant‑dependent): The budget includes appropriation authority to add two preschool classrooms (roughly 32 additional student slots) and related classified and teacher positions should the district receive the expected grant funding. Staff emphasized the preschool expansion is grant‑funded and would not draw on recurring general fund dollars for ongoing operations.

- Seismic rehabilitation at North Bay Elementary: The budget incorporates the district's seismic rehabilitation grant and a $300,000 contingency to allow additional facility improvements (for example, safer single‑use restrooms) while construction proceeds; much of the work is planned for summer 2027.

- Staffing approach amid declining enrollment: With enrollment declines, the district is budgeting current staffing levels but plans to realize savings through attrition and targeted reassignments rather than immediate layoffs; the budget restores one full‑time K–12 music teacher.

- Transportation: The district went to an RFP for student transportation after a potential contract increase; staff said the selected vendor met routing and service requirements at a lower effective cost than an in‑place contract extension would have produced. Fuel cost pass‑throughs remain a contract element that can affect future expenditures.

Budget numbers and process

Ryder walked the committee through assumptions used to construct the budget, including the state school fund estimate used for the biennium, the district's beginning fund balance ($10.695 million), payroll step increases and a 4% COLA for eligible staff, and the use of extended ADMW (ADM weighting) that can affect state funding reconciliation. The proposed all‑fund total is $73,373,725, an increase of about $4.4 million from the prior year, with drivers including the planned land sale, increased transfers to reserves, transportation cost changes and seismic fund adjustments.

Votes at a glance

- Motion: Adopt the proposed 2026–27 budget as presented and set the permanent property tax rate at $4.1626 per $1,000 of assessed value. Mover: Bob. Outcome: approved (motion carried unanimously by voice vote).

Next steps and context

Staff told the committee that the budget committee's role is to approve appropriations by fund and function and to recommend the budget to the school board for final adoption where applicable. Several committee members and staff noted that the reconfiguration of elementary grades (K–2 at Hillrest, 3–5 at North Bay) is expected to improve intervention blocks and deliver ongoing instructional benefits while producing some operational efficiencies over time.

Ryder and staff invited any remaining questions and closed the public comment period after noting no attendees wished to speak. The meeting concluded with the unanimous approval of the budget and the adjournment of the committee.