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PIERMONT SCHOOL DISTRICT

2026 SCHOOL WARRANT ARTICLES - PROPOSED

ARTICLE 2: To see if the district will vote to raise and appropriate three million, nine thousand, six hundred and sixteen dollars ($3,009,616) for the support of the schools, for the payment of salaries of school district officials and agents, and for the payment of statutory obligations of the district. This article is exclusive of any other article on this warrant. (The school board recommends this article).

ARTICLE 3: To see if the Piermont School District shall vote to adopt the provisions of New Hampshire RSA Chapter 194-D and have Piermont Village School District become an open enrollment school under the terms of the RSA, to admit one (1) student per each grade K through 8 from outside the town of Piermont and with zero percent (0%) of the resident student population grades K-8 eligible to seek enrollment outside of the Piermont School District. (Majority vote required).

PIERMONT SCHOOL DISTRICT

FY2027 BUDGET – BUDGET HEARING

FEBRUARY 17, 2026

The FY2027 total operating budget is $3,009,616 which includes the general, grant, and food service funds. The general fund budget is $2,907,591 which is an overall increase in the budget of $353,992. This represents a 13.86% increase from the FY2026 budget.

• Revenues: Total revenues are $45,000 less than the prior year. Major differences include:

• Adequacy Aid (Grant) – decreased $29,000 based on state formula. Amounts in the draft budget are the FY2027 estimated rates figured at 95%. This is because the final calculation by the State could potentially be 95% of the November 2025 estimate

• Use of Fund Balance – decreased $143,000. Used FY2025 surplus funds to reduce taxes in the current year. Due to unanticipated special education costs, we are looking at a deficit for the current year. Monies will be taken from the Special Education Trust Fund to cover.

• Adequacy Aid (State Tax) – decreased $12,000 based on state formula.

• Special Education Aid – increased $230,000 due to increased costs in the current year.

• Expenditures: Total expenditures are $354,000 more than the current year budget. Some major differences include:

• Special Education – increase of $309,000. This includes special education, speech, physical and occupational therapy as well as transportation. The special education teacher position is in the budget as a contracted service. As a result, we see a savings in salary/benefits and an increase in special education costs.

• Salaries & benefits – decrease of $42,000. Health insurance increase averaged 34.7%. The budget was reduced by one instructional assistant position.

• Itinerant Teachers/Positions – decrease of $23,000. There were changes in SAU staff in the current year. This also includes eliminating the social worker.

• SAU Administration – decreased $8,000. Piermont’s share based on formula.

• Tuition – increase of $113,000 (regular & special education and vocational)

o There were 18 tuition students budgeted for FY2026 and we currently have 19. We anticipate 22 tuition students for FY2027.

o Includes 0 contingency spots.

o Area tuition rates for next year: WHS $20,453, SJA $25,635, Rivendell $20,500, Thetford $25,975, River Bend $12,469, Oxbow (not set).

o Per tuition policy: “Maximum” to be paid $26,265 – based on an estimate for Oxbow.

• Tax Rate: The tax rate is projected to be $17.16 for FY2027. This is a $2.21 increase from the current year rate of $14.95 (voted was $16.17).

TRUST/RESERVE FUNDS:

Capital Reserve Fund $ 60,879

Enrichment $203,477

Emergency Building Repairs $ 35,402

Special Education $258,649 (Will need to pull from Trust in FY26 to cover deficit)

Technology $ 22,281

Tuition $125,789

Attention

Piermont Community members, please be advised that all Piermont Village School drinking water sources have been tested for lead and that all results were determined below the action level. Results of testing are posted in the lobby at the school.

updated: 2/16/24