Lunenburg FY28 — What the source data says (research notes, Aug 2026)

Compiled from lunenburgschools.net budget page + lunenburgma.gov FY27 Budget Hub. Everything cited here is downloaded under sources/.

1. Where things stand right now

The override vote (unofficial tally, 2,638 ballots of 9,565 registered — 27.6% turnout)

Both rejected roughly 2-to-1, in every precinct. This is the single most important political fact for an FY28 model: an override-funded FY28 is not a credible base case.

2. FY27 as actually adopted — Lunenburg Public Schools

LPS operating appropriation: $26,572,288 (the "Balanced" scenario).

The four scenarios the district published (3/23/26 line-item doc):

Note the override tiers map exactly onto the scenarios: Tier 1 ($1.6M to schools) = Core; Tier 2 ($1.948M to schools) = Restoration.

What the Balanced budget cut (vs Level Service)

Consequences stated by the district: K–5 class sizes pushed to 27–30; Grade 5 band eliminated; Primary and THES share one Assistant Principal; middle school sports gone. Also: ~$163,835 of school cuts were not restored in any tier (permanent).

Restorations the district wanted (Restoration scenario adds over Level Service)

1.0 Para K ($57,111) · 1.0 Interventionist THES ($107,347) · 1.0 Bridge Teacher LHS ($107,347) · 1.0 Bridge Para LHS ($57,111) · 0.4 Music LHS ($28,976) · 1.0 World Language LHS ($107,347) · 1.0 ELL Teacher ($107,347) · 1.0 Asst. Business Mgr ($10,000 net) · 0.5 State Reporting Secretary ($31,000) · 1.0 Interventionist LMS ($107,347)

3. The partial walk-back already in motion (Sept 3, 2026 STM)

Enacted state budget gave Lunenburg +$471,121 net (Ch.70, charter/choice receiving tuition, Smart Growth, UGGA, vets/elderly exemptions; offset by higher charter assessments). Plus earmarks: $20,000 LPS technology, $45,000 Fire radios.

School Committee (6/24/26) asked for $350,000 of it. The published spending plan:

So the effective FY27 LPS spend is ~$26.92M, and that is the real base for FY28.

4. Town revenue mechanics — the FY28 constraint

FY27 (from the Town Manager's 4/17/26 press release):

FY26 levy limit                       $32,910,811
  + 2.5% Prop 2½                         $822,770
  + new growth (est.)                    $400,000
  = FY27 levy limit                   $34,133,581
  + excluded debt                      $2,199,353
  = max allowable levy                $36,332,934
State aid (Gov's proposal)            $11,404,917   (enacted: +$471,121)
Local receipts                         $3,508,024
  − cherry sheet, overlay, capital levy ($244,576 capital)
= AVAILABLE FOR APPROPRIATION         $49,963,990

FY27 omnibus by category (Balanced / Tier 1 / Tier 2):

Education is 56.2% of the FY27 omnibus. Monty Tech assessment = $1,452,426 (+8.84% over FY26); LPS = $26,572,288. (28,066,104 − 26,572,288 − 1,452,426 = $41,390 unallocated remainder in the Education category.)

Structural cost drivers named by the Town

• Worcester Regional Retirement assessment +9.95% (+$238,178)
• Health insurance (town + school) +$682,718
• School health insurance alone: FY26 $3,701,195 → FY27 balanced $3,994,071 (+7.9%)
• Transportation assumed +10%; GenEd $965,500→$1,053,360, SpEd $565,734→$649,953
• Electricity $265,000→$316,250 (+19.3%)
• Certified free cash: $3.354M (6.65% of budget — a record, and DLS says don't use it for operations)

Tax impact reference points

• FY26 tax rate $14.39/$1,000; average single-family value $517,296; avg bill $7,444
• Prop 2½ levy growth alone: +$175.88/yr on the average home
• $2.4M override: +$506.95/yr; $3.3M override: +$689.35/yr

5. First-cut FY28 arithmetic (to be modeled in the app, not asserted)

Revenue side (no override):

FY27 levy limit        $34,133,581
  × 1.025                +$853,340
  + new growth (~$400k)  +$400,000
  = FY28 levy limit    $35,386,921        levy growth ≈ +$1,253,340
State aid              ~$11.88M base, +2–4% ≈ +$240k–475k
Local receipts         ~$3.5M, roughly flat

Total new town-wide revenue ≈ $1.5M–$1.7M, against fixed-cost growth that has been running well above that (retirement +$238k, health insurance +$683k town-wide, plus contractual steps/lanes across every unit).

Expense side, LPS FY28 level service (rough, off the FY27 Balanced base):

Salaries      $17,706,416 × ~1.04 (steps/lanes/COLA)   ≈ +$708k
Health ins.    $3,994,071 × ~1.09                      ≈ +$359k
Transportation $1,703,313 × ~1.06                      ≈ +$102k
Other expenses ~$3.2M × ~1.03                          ≈  +$96k
FY28 LPS level service                                 ≈ $27.9M–$28.2M

Plus: the $453,722 of Sept-2026 add-backs must be annualized into FY28 or they disappear again — they are one-time-funded in FY27.

Implied FY28 gap without an override: roughly $700k–$1.1M — i.e. another Balanced-vs-Level-Service cut list of about the same size as FY27's.

6. Open questions / data still needed

• Sept 3, 2026 STM warrant + result (did the $350k pass?)
• FY27 certified free cash figure post-STM, and FY28 free cash policy
• DESE FY27 Chapter 70 aid, foundation budget, required net school spending for Lunenburg
• Enrollment projections (DESE shows 1,621→1,581 FY18→FY24; declining)
• Collective bargaining status — which contracts are open for FY28
• Out-of-district SpEd placement count/cost trend (FY26 $988,630 → FY27 $536,400 is a large drop that needs explaining)
• Whether the Tri-Board process repeats for FY28 and its calendar