• April 20: Deadline for school board nominating petitions, 5 p.m., district office
• April 21: Budget adoption at BOE meeting, 6:30 p.m., Rockland MS/HS Livingston Manor
• May 5: Budget hearing, 6:30 p.m., Rockland MS/HS, Livingston Manor
• May 12: last day for applications to be received for those who will be mailing a completed ballot.
• May 18: is the last day for absentee ballot applications to be received in person and the completed ballot delivered by hand.
• May 19: Budget vote, noon to 8 p.m., Rockland MS/HS and Rockland Elementary new gyms; 5 p.m. deadline for absentee/early voting ballots

How will the district be able to offer enhanced opportunities for students if positions are cut?

Aligning with the district’s strategic plan’s focus on student success, the district is committed to offering a robust curriculum for students at all levels.

Some of the positions that are proposed to be cut are not student-facing, educationally focused positions. Also there are some areas after the merger that had additional staff. The proposed staffing level will allow the middle and high school to offer electives that are beneficial and of interest to the students, as well as add an elementary STEM (Science, Technology, Engineering and Math) program.

Why don’t my taxes reflect the same change as the change in the tax levy?

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. 

Residents’ tax bills are determined by several other factors that are out of the district’s control, including assessment levels, which vary by municipality, and equalization rates, which are set by the New York State Office of Real Property Services.

Since Rockland Central School District encompasses 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 final tax rates for 2026-27 cannot be determined until the summer when final assessments and equalization rates are available,

What is the equalization rate?

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.

What is a reserve fund?

A reserve fund is money set aside for a specific, legally defined purpose, governed by New York State Education Law and General Municipal Law. Districts cannot simply create or use these funds at will—each reserve has rules about how it is established, funded, and spent.

For example, under Education Law §3651, many reserve funds require voter approval to be created. The proposition must clearly state the fund’s purpose, maximum size, expected duration, and how it will be funded. A capital reserve was established at last year’s annual vote, and it can be used to help plan for future capital projects. This money is set aside so that a significant project or expense does not affect the budget all at once. The fund cannot be established without voter approval, and reserve funds cannot be spent without voter approval. Because capital assets have a predetermined useful life expectancy, a reserve fund reduces the need to borrow money to replace those assets in the future, while also enabling the district to still maximize state aid.

Why do school districts have reserve funds?

Reserve funds serve several important functions:

• Saving for future needs: They help districts prepare for major expenses—such as building repairs, equipment replacement, or legal claims—without destabilizing the annual budget.
• Maintaining a stable tax levy: By using reserves strategically, districts can avoid sudden spikes in taxes when unexpected costs arise.
• Strengthening financial stability: Healthy reserves contribute to stronger bond ratings, which reduce borrowing costs for capital projects.
• Managing costs that fluctuate: Some reserves help districts handle variable expenses like retirement contributions or unemployment insurance.

How do reserve funds differ from fund balance?

A district’s unassigned fund balance is limited by New York State to 4% of the annual budget and is used for general cash flow. Reserve funds, by contrast, are restricted—they can only be used for the specific purpose for which they were created..

What happens if the budget is defeated by voters on May 19?

If the budget is defeated, the board can put the same or an alternative budget up for vote in June or adopt a contingent budget without a second vote. If a second vote is held and residents defeat the proposed budget, the board must adopt a contingent budget. 

A contingent budget contains no tax levy increase and would eliminate all non-contingent expenses, such as certain student supplies, certain equipment purchases and community use of school facilities that results in a cost to the district. 

The budget gap would need to be made up by lowering expenses further, meaning potential program and additional staff cuts.

• Rockland interim superintendent offers update on 2026-27 budget
• Rockland BOE hears flood mitigation proposal, budget update