• May 5: Budget hearing, 6:30 p.m., Rockland MS/HS, Livingston Manor Livesteam link for Budget Hearing
• May 6: Meet the Board of Education Candidates Coffee, Cookies and Conversations, sponsored by the Rockland Teachers Association, 6 p.m., Rockland MS/HS, Livingston Manor. Livestream link for Meet the Candidates event
• 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

• Proposition 1: A $33,974,076 budget proposed for the 2025-26 school year, an increase of $1,839,096 or 5.72%, that includes a $15,625,135 tax levy, a 4.48% increase.
• Voters will elect three board of education members. On the ballot, in alphabetical order by last name, are Melissa Hess, Ashley Hoag-Irwin, Amy LeRoy, Alys Mann, Nicole Park,* Kim Sheldon, Jill Smith, Chris Tuleweit* and Tom Ward*. Incumbents are listed with an asterisk. The successful candidates will serve three-year terms, starting July 1, 2026.

Total Proposed Budget: $33,974,076
Proposed Budget Change:$1,839,0968 (+5.72%)
Proposed School Tax Levy: $15,625,135
Prposed School Tax Levy Change: +4.48%

• Property Taxes: $15,625,135 (+4.48%)  — 45.99% of revenue
• State Aid*: $16,300,318 (+11.00%) — 47.98% of revenue
• Fund Balance/Reserves: $905,123 (-14.34%) — 2.66% of revenue
• Other: $1,143,500 (-20.47%) — 3.37% of revenue
• Total: $33,974,076 (+5.72%)

*Based on the governor’s budget proposal projections, as the state budget was not passed before the Rockland school budget proposal was approved by the board of education.

• General Support: $4,809,590 (+4.66%) — 14.16% of expenditures
• Instruction: $17,3034,036 (-0.14%) — 50.14% of expenditures
• Pupil Transportation: $3,241,857 (+4.58%) — 9.54% of expenditures
• Employee Benefits: $6,944,931 (+5.86%) — 20.43% of expenditures
• Community Services: $2,100 (-4.68%) — 0.01% of expenditures
• Debt Service: $1,426,562 (+315.06%) —4.20% of expenditures
• Interfund Transfers: $515,000 (+8.42%) — 1.52% of expenditures
• Total: $33,974,076 (+5.72%)

New York law requires school districts to present their budgets divided into three expenditure categories—program, administrative and capital—and compare them to the previous year’s costs.Rockland's three-part budget is as follows:

• Administrative Component: $3,630,468 (-5.34%) — 10.68% of budget
  • Includes salaries and benefits of administrators, supervisors, and administrative clerical staff, public information, printing, curriculum and staff development, school board costs, general insurance and professional fees.
• Program Component: $25,513,132 (+2.49%) — 75.10% of budget
  • Includes salaries and benefits of all teachers and staff who deliver pupil services (guidance, health, library/media, etc.), textbooks, co-curricular activities, athletics and transportation costs.
• Capital Component: $4,830,476 (+41.84%) — 14.22% of budget
  • Includes salaries and benefits of maintenance and custodial staff, debt service on buildings, utilities, equipment, and court-ordered costs.

Tax levy increase includes previously approved capital project debt service payments
The Rockland Central School District 2026-27 school budget proposal includes a tax levy of $15,625,135, a $669,579 increase compared to the current school year. 
The overall $1.8 million budget increase is partially driven by the $21 million capital project approved by voters in 2023. The project includes critical updates to help ensure Rockland students have a safe and comfortable learning environment, including a secure single point of entry and upgrading the heating system.
Voters had approved using $9 million in reserves/fund balance and bonding $12 million to fund the project. The $12 million Bond Anticipation Note was issued in two parts with the principal and interest payments beginning in the 2026-27 school year. 
A 4.48% tax levy increase is proposed, driven in part by the start of $1,191,000 in annual debt service payments for the district’s $21 million capital project, which will be partially offset by projected building aid of $940,247.
An individual residents’ tax bill may not reflect the same change as the tax levy, which is the total amount of taxes levied by the district. Residents’ individual 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. 

Dear Rockland Community,
The Rockland Board of Education and administration worked diligently to put together a budget that balances the fiduciary needs of our community with the opportunities to inspire and empower our students.
Before going to the polls on May 19, please review the information throughout the newsletter and on our website, www.rcsd.us.
We want to make sure that our community has all the information it needs to make an informed decision when they vote.
If the proposed 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 tax levy in the contingent budget would be $14,955,556,the same as the 2025-26 budget.
That gap would need to be made up by lowering expenses further, meaning potential program and additional staff cuts.
If you have questions, please reach out to me via email.
—Keith Lewis, Interim Superintendent

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
• Rockland BOE approves 2026-27 budget proposal

• Legal notice
• Budget Presentation, April 7, 2026
• Budget Presenttion, April 21, 2026