Agenda Item
d. Tentative Budget/Revenue Budget Projections and Tentative Tax Levy for FY2027 ~ Updated 5.7.2026
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is recommended that the DeKalb County Board of Education approve the FY2027 Tentative Budget for all funds, along with the resolution to approve the Tentative Tax Levy for calendar year 2026, which funds the District’s FY2027 Tentative Budget.
Details: The FY2027 Tentative Budget (All Funds) presents estimated revenues and expenditures across all governmental funds, including the preliminary General Fund operating budget, Capital Projects, School Nutrition, and other non-major funds.
General Fund
The FY2027 tentative General Fund budget is based on maintaining an assessed millage rate of 22.78 mills. Total General Fund revenues are estimated at $1,667,288,953.61, with planned expenditures of $1,684,669,763.30. The budget also includes $10,430,000 in transfers out to support certain non-major funds and reflects a planned use of General Fund balance totaling $27,710,809.69.
Capital Projects
The tentative Capital Projects budget includes estimated annual revenues of $174,600,000.00 and expenditures of $356,967,681.00, with no transfers in from the General Fund at this time. This results in a planned annual drawdown of Capital Projects fund balance of $182,367,681.00. It is important to note that this represents an estimated annual spending projection. Capital Projects funds, including SPLOST V and VI, are multi-year in nature, and the individual project budgets previously approved by the Board remain controlling over this annual budget estimate.
School Nutrition Fund
The School Nutrition Fund includes total revenues of $90,693,581.16 and expenditures of $90,793,581.16, supported by a $100,000 transfer in. Approximately 97% of School Nutrition revenues are derived from federal sources through the Child Nutrition Program, supporting breakfast, lunch, and snack services district wide.
Non-Major Funds
The Non-Major Funds category includes reimbursable state program revenues of $22,594,103.00 and federal program revenues of $98,955,552.70, for total anticipated revenues of $122,947,155.70. Planned expenditures total $133,347,855.70, with approximately $10.33 million in additional General Fund support provided for programs such as ROTC, Athletics, and Bright from the Start.
Federal Revenue Overview
Across all funds, the FY2027 Tentative Budget includes anticipated federal revenues totaling $188,036,382.86. These funds support critical district programs, including School Nutrition ($89,080,830.16), Title I ($50,070,238.62), and Special Education ($32,558,480.00), among others.
Millage Rate and Tax Considerations
Given the current tightening conditions in the education funding landscape, administration recommends maintaining the millage rate at 22.78 mills. When applied to the preliminary tax digest, the resulting tax increase is projected to be well below the 2025 Consumer Price Index for All Urban Consumers (CPI-U) of 2.7%. While Senate Bill 33-which would remove the District’s ability to opt out of the floating homestead exemption established under HB 581-has not yet been signed into law, maintaining the 22.78 millage rate aligns with the intent of HB 581 and reflects a tax increase below the rate of inflation.
Contact: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance, 678.676.0270
Status: No Legal Approval Required
Mrs. Allyson Gevertz, Board Chair
Mr. Awet Eyasu, Vice Chair
Mr. Diijon DaCosta, Sr.
Mrs. Deirdre P. Pierce
Tiffany Hogan, Ph.D.
Dr. Norman C. Sauce III Mrs. Whitney McGinniss
Interim Superintendent of Schools Mr. Andrew B. Ziffer
May 11, 2026
WHEREAS, the DeKalb County Board of Education is required by law to make annually a
recommendation of the millage rate to be levied.
BE IT, THEREFORE, RESOLVED, that the DeKalb County Board of Education does hereby
recommend the tax levy for the support and maintenance of education as follows:
Twenty-two and seventy-eight hundredths (22.78) mills on all taxable property located in
the DeKalb County School District for the support and maintenance of education in said
DeKalb School District.
BE IT FURTHER RESOLVED, that a certified copy of this resolution be forwarded to the Tax
Commissioner, and the Board of Commissioners of said County, with a request that the
levy of taxes for the calendar year 2026 shall include the tax herein recommended and
that all sums derived there from be paid to the DeKalb County Board of Education.
______________________________
Mrs. Allyson Gevertz
Chair, DeKalb Board of Education
______________________________
Dr. Norman C. Sauce III
Interim Superintendent, DeKalb County School District
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org