Representatives of Great Falls Public Schools explained the upcoming budget to school board members during their work session on August 15.

The Board will formally consider the budget for adoption during its regular meeting on August 19.

Taxable values ​​have increased in the district, but because the state funding formula sets amounts largely based on enrollment, that means the district will collect lower tax rates for the fiscal year that began July 1.

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Brian Patrick, GFPS director of operations, told board members that the burden on taxpayers in the coming fiscal year will be reduced by $75.27 on a home with a taxable value of $300,000.

He said the amounts property owners pay to the district have decreased each year in recent fiscal years due to increased assessments, but the state funding formula does not allow the district to raise enough revenue to cover expenses without levies.

The taxable values ​​for the GFPS districts for the 2024-2025 school year are:

• $182,603,795 for elementary school, an increase of $1,136,385 over the previous year
• $185,329,633 for high school, an increase of $1,199,472 over the previous year

According to school district figures, total elementary and secondary school funding in the 2024-2025 budget, including debt service, is $118,435,253, an overall increase of $2,568,123 over the previous year.

For all budgeted funds, the total sum of per thousand for the 2024-25 school year is 193.33 compared to 207.07 in the previous year. This corresponds to a decrease of 13.74 per thousand.

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Patrick projects a deficit of about $2.5 million this fiscal year, but recommends transferring some of the federal COVID relief funds to help offset the shortfall.

Patrick told the board that they often hear that the district should tap into reserves to cover a variety of expenses or to fund additional staff, salary increases or programs.

But these reserves serve a “very specific purpose” and are limited in their use under state law. The law also requires the district to maintain sufficient reserves to pay the bills.

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Spending has risen steadily over the past decade, partly due to inflation and teacher pay raises to fund teacher recruitment and retention. However, revenues have not kept pace under the current funding formula for Montana public schools, Patrick said during a July school board budget committee meeting.

For the 2025-2026 fiscal year, Patrick forecasts a deficit of three million dollars.

The district is also scheduled to update its math curriculum in the coming fiscal year for an estimated $1.5 million and its science curriculum in the 2026-2027 fiscal year for an estimated $2 million.

Patrick said employees plan for these expenses accordingly and will not be surprised.

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In March, the GFPS board unanimously decided not to impose a levy this year and at the same time to restructure the district administration. In light of the impending budget problems, the plan is to begin cutting costs.

In a worksheet that the Budget Committee was to discuss during its July meeting with estimated deficits and known major expenditures, Patrick listed ways to reduce the deficits, including permanent budget cuts, analyzing vacancies and planning for levies.

Since Heather Hoyer was named the new superintendent effective July 1, she and the other deputy superintendents restructured their responsibilities and eliminated the position Hoyer previously held, saving approximately $162,686.

Patrick told the board during its Aug. 15 meeting that the upcoming legislative session, which begins in January, could have a significant impact on school finances.

GFPS Board approves request to access disputed Calumet taxes

This year, the district will also see many internal changes, he said, including the appointment of a new superintendent, a new director of technology, one less assistant superintendent position and the loss of other key staff, such as knowledgeable administrative assistants.

One-time federal COVID relief funds are running out, inflation continues and the Calumet tax protest also plays a role in this budget, Patrick said.

The administration also monitors tuition fees for students from other districts.

Previously, parents were required to pay tuition directly to GFPS, but legislative changes now require GFPS to pay other school districts that offer residential programs for resident students.