Dear Southern Boone Staff and Families,
We want to provide an important update on our school district’s finances and the challenges we are facing due to ongoing uncertainty with state funding.
Last week, we shared information with staff who attended a school finance presentation, and discussed how state-level decisions are impacting school districts across Missouri—including Southern Boone. A recording of the presentation is available at the link below.
WATCH THE RECORDED SCHOOL FINANCE PRESENTATION HERE
LINK TO SCHOOL FINANCE PRESENTATION SLIDES
State Funding Challenges
Missouri public schools are preparing for a difficult budget environment heading into the 2026–2027 school year.
State funding is expected to decline.
State leaders estimate schools are approximately $190 million below what is needed to maintain current operations.
Transportation funding is also projected to fall short, increasing local costs for busing, fuel, and maintenance.
In addition, lower-than-expected revenue from sources like gaming, lottery, and tobacco taxes are reducing available funding for schools.
Impact on Southern Boone
These state-level challenges are already affecting our district locally:
For the 2025–2026 school year, we expect approximately $360,000 less in state funding than originally planned.
For the 2026–2027 school year, projections show an estimated $760,000 decrease in state funding.
This is largely due to a decrease in the State Adequacy Target (SAT), which determines per-student funding. Simply put, the funding we were told to expect is coming in lower—similar to budgeting for a paycheck that ends up being smaller than expected.
Local Revenue Impact
In addition to state funding challenges, recent changes at the local level are also impacting district revenue.
The Boone County Senior Real Estate Tax Relief Program, adopted locally in 2024, allows qualifying seniors (age 62+) to freeze their property tax amount and receive credits on any increases moving forward. While this program provides important relief for seniors, it also reduces the growth of local property tax revenue for schools.
The district is experiencing an estimated $123,000 decrease in property tax revenue for the 2025–2026 school year due to the Senior Real Estate Tax Relief Program
A larger reduction is expected for the 2026–2027 school year
What This Means Moving Forward
While Southern Boone remains financially stable, these combined funding challenges require us to plan carefully and make thoughtful decisions.
Like many districts, we are taking a proactive approach to manage these challenges while continuing to support student learning. This includes:
Reviewing staffing needs and managing changes through attrition and careful hiring decisions
Evaluating class sizes to ensure efficient use of resources
Prioritizing spending and focusing on essential needs
Continuing to explore additional cost-saving strategies
Our goal is to be responsible and strategic—making adjustments where necessary while protecting the quality of education our students receive.
A Balanced Approach
School funding comes from a combination of local, state, and federal sources, with local funding making up the largest share of our budget.
As state funding becomes less predictable and local revenue growth slows, districts across Missouri—including ours—must do more with the resources available.
Our Commitment
We remain committed to:
Providing additional financial updates
Planning responsibly for the future
Supporting our students, staff, and programs
We will continue to monitor state funding decisions closely and keep you informed as more information becomes available.
What You Can Do
Community input is an important part of the process. If you would like to share your thoughts on school funding, you are encouraged to contact your state legislators:
Representative John Martin (District 44)
(573) 751-1169
john.martin@house.mo.gov
Senator Stephen Webber (District 19)
(573) 751-3931
stephen.webber@senate.mo.gov
Thank you for your continued support of our school district.
Yours in Education,
Dr. Tim Roth
School Superintendent