# 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

| Event | Date | Outcome |
|---|---|---|
| Tri-Board (Select Bd + School Cmte + FinCom) formed | Summer 2025 | Joint FY27 budget process |
| Supt. proposed FY27 budget to SC | 2/25/26 | 4 scenarios |
| SC vote on final budget number | 3/18/26 | — |
| Annual Town Meeting | 5/2/26 | Balanced budget adopted; Tier 1 / Tier 2 contingent |
| **Annual Town Election — override ballot** | **5/16/26** | **BOTH FAILED** |
| Gov. signs enacted FY27 state budget | 7/9/26 | +$471,121 net new aid to Lunenburg |
| Select Board calls Special Town Meeting | called 7/2026 | **Thu 9/3/2026, 7:00 PM** |

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

| Question | Amount | YES | NO | % Yes |
|---|---|---|---|---|
| Q1 — Tier 1 override | $2,400,000 | 867 | 1,753 | **33.1%** |
| Q2 — Tier 2 override | $3,300,000 | 760 | 1,862 | **29.0%** |

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):

| Scenario | Expenses | Salaries | **Total** | vs Balanced | Headcount |
|---|---:|---:|---:|---:|---:|
| A. Level Service | $9,102,926 | $18,230,363 | **$27,333,289** | +$761,001 | 256.5 |
| B. Restoration (ideal) | $9,501,373 | $19,019,443 | **$28,520,816** | +$1,948,528 | 264 |
| C. Core (prioritized) | $9,378,489 | $18,793,800 | **$28,172,289** | +$1,600,001 | 262 |
| D. **Balanced (adopted)** | $8,865,873 | $17,706,416 | **$26,572,288** | — | **253** |

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)

| Cut | $ | FTE |
|---|---:|---:|
| Classroom teachers, Primary | 205,019 | 2.0 |
| Classroom teachers, THES | 171,811 | 2.0 |
| Assistant Principal (attrition) | 152,829 | 1.0 |
| Interventionist, Primary | 135,930 | 1.0 |
| Certified OT Assistant (attrition) | 74,147 | 1.0 |
| Interventionist, Turkey Hill | 53,674 | 0.5 |
| Custodian (attrition) | 48,630 | 1.0 |
| Music teacher, Turkey Hill | — | 0.2 |
| Athletic transportation | 127,550 | — |
| Freshman & MS coaches | 14,415 | — |
| Athletic trainer (half) | 34,258 | 0.5 |
| Athletic coaches (partial) | 72,113 | — |
| Curriculum adoption | 40,408 | — |
| Band/music transportation | 5,000 | — |
| Custodial supplies | 15,000 | — |

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:

| Location | Item | Cost | Funding source |
|---|---|---:|---|
| Primary | 1.0 Reading Specialist | $103,722 | FY27 health insurance savings |
| THES | 1.0 Reading Specialist | $103,722 | Special Town Meeting |
| LHS | 0.5 → 1.0 Assistant Principal | $90,450 | Special Town Meeting |
| Primary | 52 Ignite tutoring seats | $129,458 | Special Town Meeting |
| LHS | 0.4 Music Teacher | $26,370 | Special Town Meeting |
| | **Total** | **$453,722** | ($350,000 from STM) |

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):

| Category | FY26 budgeted | FY27 Balanced | Tier 1 | Tier 2 |
|---|---:|---:|---:|---:|
| Education (LPS + Monty Tech) | 27,121,995 | 28,066,104 | 29,666,104 | 30,014,631 |
| Public Safety | 4,547,849 | 4,810,579 | 4,969,310 | 5,312,330 |
| Gen Gov Unclassified | 4,107,709 | 4,494,863 | 4,519,863 | 4,644,863 |
| Gen Government | 2,962,263 | 3,134,799 | 3,190,641 | 3,220,908 |
| Maturing Debt | 2,547,440 | 2,537,578 | 2,537,578 | 2,537,578 |
| Intergov Assessments | 3,425,579 | 2,635,340 | 2,635,340 | 2,635,340 |
| DPW | 2,476,953 | 2,188,527 | 2,554,678 | 2,554,678 |
| Facilities & Buildings | 1,067,396 | 1,017,175 | 1,083,494 | 1,127,575 |
| Culture & Recreation | 639,037 | 598,960 | 661,168 | 661,168 |
| Human Services | 478,243 | 452,565 | 475,966 | 475,966 |
| Tax Title | — | 27,500 | 27,500 | 27,500 |
| **Omnibus total** | **49,374,465** | **49,963,990** | **52,321,642** | **53,212,536** |

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