School budget season brings with it specific information that we mostly talk about in the leadup to the public hearing and through the voting period. We’ve put much of this information into plain language, stripping out the legal and legislative wording so we can all get a better understanding of how the budget comes together.

How SB2 Works in Claremont

Claremont uses the SB2 (Official Ballot Referendum) form of meeting. Budget and warrant articles are discussed and may be amended at the Deliberative Session. Final approval occurs by secret ballot on Election Day.

How the School Budget Is Funded

• Appropriations – The total school budget approved by Claremont voters.
• Local Property Taxes – The primary source of school funding.
• State Education Aid – NH adequacy and differentiated aid.
• Federal Grants – Restricted funds for specific programs only.

How the Money Is Spent

• Operating Budget – Day-to-day school operations.
• Salaries & Benefits – Teachers, staff, and administrators.
• Special Education Services – Federally required instructional and support services.
• Transportation – Student transportation.
• Utilities & Maintenance – Heating, electricity, water, and upkeep.
• Capital Outlay – Equipment, technology, and facilities.
• Debt Service – Payments on voter-approved bonds.

Special Education – Federal Law

• FAPE – Free Appropriate Public Education provided at no cost to families.
• IEP – Individualized Education Program, a legally binding plan.
• IDEA – Federal law requiring identification and services for students with disabilities.

These services are mandated and must be provided regardless of cost.

Fund Balance & Savings

• Fund Balance – Savings from prior years.
• Unassigned Fund Balance – Savings not restricted to a specific purpose.
• Use of Fund Balance – Applying savings to reduce the local tax impact.

SB2 Voter & Meeting Terms

• Warrant Article – A specific spending or policy question placed on the ballot.
• Public Hearing – A meeting where the school board presents the proposed budget and hears public input.
• Deliberative Session – The meeting where voters may discuss and amend warrant articles before the ballot vote.
• Default Budget – The budget that takes effect if the proposed budget is not approved on Election Day.

Tax Impact Information

For every $100,000 increase in the school budget, the tax impact is approximately $0.08 per $1,000 of assessed property value.

For example: A $300,000 home would see an increase of about $24 for each $100,000 added to the budget.