On Tuesday, May 19, Salem CSD residents will vote on the proposed budget for the 2026-2027 school year. Information about the proposed budget will be shared here as it becomes available.

School budgets can be broken into three components, administrative, program, and capital.

Administrative

• This component includes expenses necessary to manage district affairs including building-level supervision, business office operations, school-to-home communications, the board of education, the superintendent, the district clerk and legal/auditing fees.

Program

• Program covers expenses related to educating students, including classroom instruction, services for students with special needs, library services, the nurse’s office, computer assisted instruction, guidance and counseling services, athletics and extracurricular activities and transportation

Capital

• This component includes all expenses necessary for the operation and maintenance of school facilities. It covers costs such as maintenance and custodial staff, utilities and debt payments for building projects.

This year we have two (2) Board of Education seat open. P If you are interesting in running for the Board please contact the District Clerk, Regina Eastman, at 518-854-7855 or reastman@salemcsd.org for more information. This is a three (3) year term starting on July 1, 2026 and ending on June 30, 2029.

• NYSSBA Guide

• NYSSBA The School Board Member Experience

• Nominating Petition

• March 5 : Board Meeting and the presentation of the Administration and Capital Components 6pm in the HS Library

• March 9: Budget Workshop , presentation of the Program Component and final draft

  numbers, 6pm in the HS Library

• April 15: Budget Workshop #3, 6pm in the HS Library (If needed)

• April 20: School Board Candidate Nomination Petitions due before 5 p.m.

• April 21 : Board of Education Meeting & Adoption of Budget Proposal, 6 p.m. in the HS Library

• May 6: Budget Public Hearing, Auditorium

• May 12: Last day to accept Absentee or Early Mail Voter Applications for ballots to be mailed

• May 13: Regular Board Meeting

• May 18: Last day to accept Absentee or Early Mail Voter Applications for ballots to be hand delivered

• May 19: Annual Budget Vote and School Board Election, 8 a.m. to 8 p.m.

• May 20: Special Meeting to Certify Vote

The tax levy is the total amount of money a school district raises in taxes each year from all property owners in the district.

The tax rate is the amount paid for each $1,000 of taxable assessed value of property. The rate is used to calculate each individual property tax bill. In districts that cover just one municipality, the tax rate is figured by dividing the tax levy by the total taxable assessed value of the district, then multiplying by 1,000. This gives you the tax rate, which is expressed as the amount per $1,000 of assessed property value.

In districts that encompass more than one municipality, equalization rates are factored in as well to assign a fair share of the tax levy among the municipalities and to the taxpayers within them.

The tax levy limit is the highest allowable tax levy (before exemptions) that a school district can propose as part of its annual budget with the support of a simple majority of voters (50% + 1) required for approval. In other words, if a district proposes a tax levy increase at or below the limit, a simple majority of voters is needed for the budget to pass. Any proposed tax levy amount above this limit would require the support of a 60% supermajority of voters to be approved. The tax levy limit sets a threshold requiring districts to obtain a higher level of community support for a proposed tax levy above a certain amount.

In New York state, each municipality determines its own level of property assessment. This means that property in different municipalities could be assessed less than, higher than or at actual full market value (i.e., the price for which a property could be sold). In order to distribute school district or county taxes evenly among multiple municipalities, the level of assessment for each of those municipalities must be equalized to full market value. To do this, the state uses an equalization rate:

Total assessed value of the municipality ÷ Total market value of the municipality = Equalization rate

Once the full market value of each municipality is established, the school district or county can determine the amount of taxes that should be collected from each municipality.

Homeowners who meet certain eligibility requirements through the New York State School Tax Relief Program (STAR) can have a portion of their home’s assessed value exempt from school property taxes. Learn more about the STAR program here.

To be eligible to vote, residents must be:

• A resident of the district for 30 days

  or more on voting day

• At least 18 years of age as of vote day

• A U.S. citizen

• Not otherwise disqualified to vote by law

You can request an early voter ballot in person up to the day of the election. Absentee ballots for those previously identified on the county list will be provided. For more on how to get an absentee or mail-in ballot, call the district office at 518-854-7855.

Early mail and absentee ballots must be received by 5 p.m. on voting day.