JCC Schools Increases Tax Asking Authority

In a special meeting on Wednesday, July 8, the Board of Education at Johnson County Central Schools adopted a resolution increasing the school district’s base growth percentage, used to determine the school district’s property tax request authority, by up to 7%.
Superintendent Jon Rother explained that a budget authority only includes the general fund, while the tax asking authority includes both the general fund and building fund. He could only get preliminary budget valuation figures in Johnson and Nemaha counties. For Otoe and Pawnee counties, an estimation of valuations was used based on recent trends. “If you don't utilize your budget authority, you will lose it,” Rother emphasized. He added that a school can move additional funds into a building fund if the school comes in under budget. A school gets reimbursed for special education expenses at a rate of up to 80% from the state.
The total amount Johnson County Central Schools can budget for in its General Fund is $9,409,739. Grants and state aid help with the budget, therefore it is not all on local taxes. Special Education is not included in the Budget Authority.
According to Rother, subtracting the Budget Authority from the Tax Request Authority would leave $606,811 available to tax for the Building Fund. Projected valuations have a 1 cent tax raising $119,750. This would mean the district would be able to levy for 5 cents for the Building Fund if the 7% increase is not approved. If it is approved, this would give the district a total of $1,449,801 available to levy for the Building Fund. This would be just over 12 cents on the levy. “This can change as we continue to build the budget and add in exclusions and state aid,” Rother added.
“As you can see, when creating the 26-27 General Fund Budget, we would hit the Budget Authority lid prior to being able to utilize all of the Tax Request Authority. However, if we want to continue to utilize all of the allowable 14 cents for Building Fund, we will need the rest of the Tax Request Authority to do so.”
“You have to be accountable for where the money is being spent, and where the money is coming from. Every dollar has to be accounted for,” said Rother.
Rother indicated that the enrollment at Johnson County Central Schools would be about 30 students less for the 2026-2027 school year.
A security digital hall pass will implemented to help keep the buildings more secure for the upcoming 2026-2027 school year.
Beckie Robeson informed that JCC Board of Education that students in Kindergarten through 3rd grade will be using standards-based grading this year. Throughout June, she worked with PowerSchool to update the priority standards identified by teachers and the rubrics for the areas being graded. - For all Math and English Language Arts/Reading, grades will be assigned to specific priority standards. Students will earn: - 1.0 (Beginning understanding of standard) - 2.0 (Partial understanding of standard) - 3.0 (Mastery of standard) - Science and Social Studies will receive a mark of: - Beginning (BG) - Progressing (PG) - Proficient (PF) - Advanced (AD) - Teachers will also assess Characteristics for Success, using the BG-AD scale. These areas are the learning habits/non-cognitive skills needed for academic achievement. Examples: organization, following school/classroom rules, work and study habits.
Rother discussed the HEAD START program, a federally funded program to assist low-income families with their children from birth to age five. Head Start can partner with schools to help ensure students have access to educational opportunities and that students do not go unserved. JCC has looked into Head Start several times. JCC partners with SENCA Head Start in the sharing of information and ensuring children ages 0-5 receive special education services. Lisa Othmer serves as JCC’s 0-5 services provider.
“Head Start can become involved in the preschool program, however we feel our early childhood program and team does not need their assistance. The last time we discussed this with Head Start (December 2024), Head Start had 4 to 6 potentially eligible students,” said Rother. He added that Head Start would provide $1,450 per eligible student to our preschool program ($5,800 to $8,700). “Due to the added administrative and reporting requirements, we did not think that the money was worth it,” said Rother.
A new program for the 2026-2027 school year is LB966 The Hunger Free Schools Act . This will be a pilot program which will run for 5 years, providing free lunches for students who qualify for Reduced Lunch rates. This will be an annual reimbursement rom the Hunger-Free Schools Cash Fund based on the numbers from two years prior.
Rother indicated to the board members that he would like to look into a grant from the Nebraska Game & Parks Recreational Trails Program. The grant is a $50,000 up to $250,000 award to create a trail. The applying party (the school) would have to come up with 10% of the grant amount. If JCC used its property, a 1.5 mile loop could be created for walking, running and biking. The deadline this year is August 21.
The board approved increasing the price for school lunches and breakfasts for the 2026-2027 school year by four percent due to inflation in food prices on a 5-1 vote, with Jon Schmid voting no. The new prices are: Breakfast: students - $2.45, adults - $3. Lunch: all students - $3.75, adults - $5.10. Milk - $0.50. Juice - $0.55.
During discussion on the lunch and breakfast prices, the administrators and board agreed that it would be great if more students ate lunch and breakfast prepared by the school food service staff. It was also noted that the average meal price nationally was $2.93.
The board approved the purchase of a 14-passenger bus from the Truck Center of Nebraska for $103,110. Rother said the 14-passenger bus is heavier and has more stability than a van. He also indicated that two vans still must be replaced.