North Santiam SD 29J board adopts $58.1M budget, sets permanent tax rate and construction excise tax for 2026–27

The North Santiam SD 29J Board of Directors on Tuesday approved the district's 2026–27 budget and related fiscal resolutions, including the permanent tax rate and an increase in the school construction excise tax.

District fiscal staff presented a proposed 2026'27 budget with a General Fund of roughly $34.8 million and a total budget of about $58,114,931, representing approximately 269.7 full-time equivalent positions. The board moved to adopt Resolution 0611268 to make the appropriations as presented and approved it by voice vote.

The board then approved a resolution imposing the permanent tax rate (listed in the record as $4.39.73 per $1,000 of assessed value in the posted materials), and separately approved Resolution 061126C to set the school construction excise tax for 2026'27 at $1.70 per square foot for residential development and $0.85 per square foot for nonresidential construction, reflecting the Department of Revenue's published increases.

"The budget was fully presented at our budget committee meeting and everyone received a full budget document," the Director of Business and Fiscal Services said while reviewing appropriations and fund balances. Board members asked clarifying questions about the excise tax increase; the director said staff would provide the precise amount change before the next regular session.

The board also approved a GASB 54 fund-balance designation resolution that outlines unassigned general fund balances, restricted special revenue funds, debt service and capital projects categories for year-end reporting.

What happens next: the adopted appropriations and tax impositions are now in place for the 2026'27 fiscal year; staff will update the public-facing budget documents and provide the specific excise-tax change details requested by a board member prior to the next regular session.