 The Scottsbluff Public School District, Board of Education, and building and district leadership work hard to maintain a budget that addresses the needs of all students while being good stewards of the taxpayers’ dollars. The annual Budget Hearing was held prior to the regular September Board of Education meeting, where the Board of Education adopted a budget that will result in a decrease of the General Fund levy and ultimately, savings for Scottsbluff taxpayers. This marks the fourth consecutive year that the District has decreased the levy. When combined with the reductions of the past two years, the total relief to Scottsbluff taxpayers comes to nearly 45 cents. Based on the approved budget, SBPS will not be required to participate in the Truth in Taxation Joint Public Hearing.
A Careful Balance: Student Needs and Taxpayer Stewardship
Budget decisions are guided by two commitments: providing high-quality learning experiences for students and being mindful stewards of local tax dollars. The district’s budgeting goals include:
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Continue to align budget priorities with the SBPS Mission, Vision, and Core Values
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Execute the 2023-2028 Strategic Plan
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Be mindful of the impact on Scottsbluff Public Schools taxpayers
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Maintain financial cash reserves in accordance with Nebraska State Statute
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Seek to propose a balanced budget
This year, revenue changes to the General Fund Budget include an expected increase in State Aid of approximately $92,000, while property tax revenue will decrease by $34,000. On the expenditure side of the budget, teaching and learning continue to be a top priority, with nearly 70% of the budget being allocated to staff wages and benefits. A number of factors were taken into consideration when creating the budget, including:
- Negotiated compensation increases for staff
- Reduction of $1.3M in historic expenditures
- School-Based Mental Health Grant, $6.3M, amortized over 5 years, will be on Year 4 in Jan 2026
- Currently in Phase III of Westmoor Elementary Modernization
- Annual contribution to depreciation for ongoing maintenance
"The continued year-over-year reduction in the levy would not be possible without the sound fiscal management of the Board of Education and district leadership," said Superintendent Dr. Andrew Dick. “Through efficient and effective purchasing practices, utilization of grants and alternative revenue sources, a regular analysis of expenditures, and school-based budgeting, Scottsbluff Public Schools strives to maximize local tax dollars in order to provide a high-quality education for all students."
Understanding the School District Property Tax Limitation Act (LB243)
Nebraska’s School District Property Tax Limitation Act (LB243) caps district revenues at 3% annual growth, plus allowances for enrollment, poverty, and other factors. For SBPS, the 2025–2026 cap is 3.0937%.
This year, SBPS is authorized to request $14.44 million in property taxes between the General and Building Funds—$29,511 less than in 2024–2025.
LB243 also permits the Board to approve an additional base growth of up to 5%. Since the law’s passage, SBPS has consistently chosen not to use this option. For 2025–2026, the decision to decline the additional base growth results in $2.12 million—or approximately 10 cents on the levy—of direct property tax savings for local residents.
Looking Ahead
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Bond Paydown: SBPS remains aggressive in paying off its bonds, maintaining a levy of 14 cents in the Bond Fund. Currently, the SHS bonds are scheduled to be paid off 4 years ahead of their maturity date. A continued focus on bond payoff may result in these bonds being paid off even sooner.
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Future Uncertainty: Levy rates in future years will depend on state aid allocations, which factor in the amount of property tax revenue available.
The proposed budget underscores the District’s ongoing effort to invest in students while easing the burden on taxpayers. Scottsbluff families will see the benefit of four consecutive years of levy reductions, reinforcing the District's long-standing commitment to both educational excellence and fiscal responsibility.
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