Norris Families and Community Members,

August and September are important months in the development and finalization of our district’s annual budget. On August 24th, the Norris Board of Education held its annual Budget Workshop to review the district’s financial position, discuss priorities, and consider the preliminary 2026-2027 budget. The presentation provided to the board and the community can be found using this link; however, a brief summary and overview is provided below.

As we work through this process, our goal is straightforward: provide an excellent education for Norris students, responsibly maintain our facilities, plan for future needs, and remain accountable to the taxpayers who support our schools.

Present Reality
Norris enters the year in a strong financial position, but several significant factors are affecting this year’s budget. The district will receive approximately $1.2 million less in state aid, while continuing to experience increased costs associated with salaries and benefits, health insurance, transportation, utilities, curriculum, and maintenance of an aging campus. The proposed school district budget is approximately 4.5% higher than last year, an increase of about $1.4 million.

The district has also taken steps to control costs, including reducing two certified staff positions, benefiting from lower compensation costs associated with staff turnover, adjusting retirement contributions, moving a bus purchase from the General Fund to the Depreciation Fund, and realizing some insurance savings.

Property Taxes and the Proposed Levy
Norris’ total property valuation increased 6.11% from approximately $2.746 billion to $2.914 billion. As a result, each one cent of levy now generates approximately $291,000.

The current proposed total levy is $0.826781, compared with approximately $0.754 last year. While this represents an increase for 2026-2027, the district’s levy remains significantly below where it stood just several years ago. In 2022, the Norris levy was approximately $1.156.

The proposed total property tax asking is approximately $24.22 million. Even with this increase, Norris remains approximately $2.16 million below the property tax authority established by the State of Nebraska.

The Budget Workshop presentation also includes an estimated effective levy of approximately $0.554 after state property tax credits are applied to the non-bond portion of the levy. This figure was included to help illustrate the impact of Nebraska’s property tax credit programs and is identified in the presentation as an estimated effective levy. The presentation also includes property-value examples to help patrons better understand how the proposed levy translates into estimated school property taxes.

Addressing Facility Needs
Following the unsuccessful May 2026 bond issue, the facility needs identified through that process did not disappear. The bond election determined whether the proposed bond was the preferred method of financing those improvements, but the district continues to face aging HVAC systems and roofs, parking and concrete needs, ADA improvements, secure entrance needs, and future replacement of the football turf and track among other needs.

Rather than attempting to address all of these projects at once, the district plans to work through them strategically over time using a combination of the General Fund, Depreciation Fund, and Special Building Fund. The proposed budget includes additional funding in these areas so Norris can begin addressing the most critical infrastructure needs while continuing to plan responsibly for future projects.

The district is also maintaining approximately $9.5 million in cash reserves, equal to about 3.7 months of operating expenses, which falls within the Nebraska Department of Education’s recommended range of three to four months.

Learn More
We encourage patrons to review the full Budget Workshop presentation, which provides additional detail regarding revenue, expenditures, state aid, property valuation, facility needs, levy history, and examples of the estimated impact on different property values.

The August 24 Budget Workshop can also be viewed on the Norris School District YouTube Channel: Watch the August 24 Budget Workshop

The Board of Education will hold its Budget Hearing and Tax Request Hearing on Wednesday, September 9th, when the final budget and tax request will be presented.

We appreciate the community members who have taken the time to attend meetings, ask questions, and learn more about the district’s finances. We recognize that decisions involving property taxes deserve careful consideration, and we remain committed to communicating openly about the needs of the district, the options available to us, and the decisions that impact our students, staff, families, and taxpayers.

Sincerely,
Dr. Derrick Joel
Superintendent
Norris School District 160