Lew-Port, Niagara Wheatfield districts await May 19 elections

School budget numbers revealed

By Terry Duffy

Editor-in-Chief

2026-27 budget preparations continue in the Lewiston-Porter and Niagara Wheatfield central school districts, as the school budget/board vote approaches on Tuesday, May 19.

This comes as the New York State Legislature continues to debate elements of Gov. Kathy Hochul’s proposed 2026-27 $254 billion state budget and its potential impacts on education aid to districts. On May 4, both houses of the Legislature in Albany passed a ninth state budget extender. The approval carries through May 9 and fully funds state operations to that date, according to nystateofpolitics.com. The state budget was due April 1.

Meanwhile, school districts continue to wait.

Lewiston-Porter

At Lewiston-Porter, the district is considering a proposed $58,281,991 budget for the 2026-27 school year. The plan reflects a 4.45% spending increase ($2,481,814); a 1.87% anticipated increase in state Foundation Aid ($202,816); and a potential 1.90% increase ($592,779) in the property tax levy for owners in the towns of Lewiston and Porter.

“We’re asking voters for a 1.99% tax increase. That’s the lowest I’ve asked the voters for,” Superintendent Paul Casseri said.

Both communities are currently in a reassessment update, intended to bring all commercial and private properties to 100% assessed valuation for the next school year. The district reports the 2025-26 equalization rates are currently 40% for Lewiston and 44% for Porter, respectively. At 100% equalization, Lewiston-Porter is projecting a 1.90% increase in tax levy.

At this writing, it is unclear as to the potential impact of this year’s budget on district property owners. Lewiston-Porter is also considering a reserve fund proposition that seeks, “To establish a new fund with a value not greater than $6,000,000 with a term not longer than 10 years.”

Lewiston-Porter has scheduled a budget hearing for 6 p.m. Monday, May 11, in the board room at the Lew-Port Community Resource Center on Creek Road. District voting will take place from 7 a.m. to 8 p.m. May 19 in the CRC multipurpose room.

With respect to the Lewiston-Porter Board of Education election, it was learned this week that no candidates applied for the two open positions up for vote this year. Therefore, the district noted, “the position(s) will be awarded to the two individuals who obtain the highest number of write-in votes.”

For more information, district residents can attend the May 11 budget hearing, visit www.Lew-Port.com or contact District Clerk Marisa Iagallo-Barile at 716-286-7266.

Niagara Wheatfield

In the Niagara Wheatfield CSD, which includes the Town of Niagara, the Town of Wheatfield and northern areas on Sanborn bordering Lewiston, the district revealed a 2025-26 proposed expenditure budget of $96,480,592. The budget reflects $89,261,970 in potential state assistance, based on a 1% minimum increase in state Foundation Aid from the aforementioned state budget proposal. The plan lists $7,218,622 as potential outside funding assistance needed to balance the budget.

Broken down under the 1% Foundation Aid scenario, for example, the proposed budget finds the following supplemental assistance numbers, revealed by NW at its April budget review. Included are district interfund transfers and planned used of reserves, $3,563,606; $500,000, worker’s compensation reserve; $750,000 each from ERS reserve and TRS reserve accounts; and $1,563,606 in appropriated fund balance.

Niagara Wheatfield said the proposed numbers would change under a 2% minimum increase scenario in Foundation Aid. As the state budget remains in limbo as of May 5, the $7 million-plus needed total outlined earlier would adjust to $6,948,083 as the “amount needed.”

Under this scenario, NW numbers include interfund transfers of $3,293,067; $500,000, worker’s compensation reserve; $750,000 each from ERS reserve and TRS reserve accounts; and $1,293,067 in appropriated fund balance.

As to the tax levy, NW outlines a possible tax levy limit of $38,307,948 for district property owners (up from $37,506,700 from 2025-26), and a 1.83% increase or $801,248 over last year.

As stated, the N-W numbers, like Lew-Port, should be considered fluid as to their impact on district property owners, as the proposed state budget remains unsettled at this point. Also, the towns within the Niagara Wheatfield CSD are not in the midst of a full reassessment effort of properties, unlike Lewiston-Porter.

NW reported three open seats are up for grabs at the May 19 budget/board vote. Unlike Lewiston-Porter, there are many candidates seeking election – including Anna Hart, Stephanie Bevacqua, Wendy Cox, Dawn Jelen and Jason Myers (current board president).

The three highest in vote totals will each serve a three-year term, from July 1 to June 30, 2029.

In addition to the budget vote (proposition 1), district residents will consider proposition 2, authorizing NW to expend up to $944,000 from the 2021 capital transportation reserve fund for the purchase of buses and transportation vehicles; and proposition 3, to expend up to $200,000 for the acquisition and installation of technology equipment for the district.

District voting will take place from 8 a.m. to 9 p.m. May 19 at the Adult Learning Center, Niagara Wheatfield Senior High School, 2292 Sanders Settlement Road, Sanborn. For more information, visit the district website at https://www.nwscsd.org.