The West Platte Board of Education set the district’s 2026-27 property tax levy at $4.025 per $100 of assessed valuation Aug. 19, increasing the rate by 2.51 cents while returning it to the level charged during three recent school years. 

The board approved the levy without opposition following a public tax-rate hearing. 

The rate increased from $3.9999 last year, or approximately 0.6%. However, the new levy matches the $4.025 rate charged from 2022-23 through 2024-25 and remains below the rates charged in five of the previous 10 years, according to the district’s levy history. 

West Platte charged $4.10 in 2016-17, 2017-18 and 2020-21. The rate was $4.0417 in 2018-19 and $4.0905 in 2019-20. The only rates below the newly adopted levy were the $3.9999 rates charged in 2021-22 and 2025-26.

The school tax increase on a home with an unchanged appraised value would be relatively small. Residential property is assessed at 19% of its appraised value before the levy is applied.

A home appraised at $100,000 would generate a West Platte tax bill of $764.75, an increase of $4.77 from last year. The increase would be $14.31 for a $300,000 home and $23.85 for a $500,000 home.

Those examples reflect only the change in West Platte’s levy and assume the property’s appraised value remains the same. A resident’s total property tax bill also depends on the county’s assessment and rates charged by other taxing entities.

The district estimates the levy will produce $10,090,208 in property tax revenue, up $114,098 from the $9,976,110 calculated for the previous year. Of that new revenue, $94,280 is attributed to new construction and improvements, while $19,817 is attributed to reassessment.

The levy also changes how property tax revenue is divided between district funds.

The rate for the Incidental Fund, which supports district operations, increased from $3 to $3.0751. Its budgeted property tax revenue increased by $226,649, from approximately $7.48 million to $7.71 million.

At the same time, the Capital Projects levy decreased from 99.99 cents to 94.99 cents. Budgeted property tax revenue for capital projects declined by $112,551, from approximately $2.49 million to $2.38 million.

Superintendent Brock Dover said the district could face a health insurance increase of as much as $175,000 if premiums rise by the projected 25%. The district will not receive its renewal information until November because its health insurance year runs from Jan. 1 through Dec. 31.

That potential cost is about $60,900 more than the district’s net increase in property tax revenue. However, the levy’s shift from capital projects to operations increases the amount available through the Incidental Fund.

District materials also cited uncertain state revenue, recent state tax cuts and several capital needs as considerations. Those projects include parking lot resurfacing and maintenance, roofing work, replacement of the softball field turf and upgrades to performing arts audiovisual equipment.

Under this year’s state calculation, West Platte could have set the levy as high as $4.0448. The board instead adopted a rate 1.98 cents below that amount. District voters have authorized a maximum levy of $4.10.

West Platte also remains the lowest-taxed district in the district’s comparison of eight KCI Conference school systems. West Platte’s $4.025 levy is followed by Lathrop at $4.5316 and Plattsburg at $4.68. East Buchanan has the highest rate shown in the comparison at $5.9382.

Weston Ward 2 Alderman Jerry Gross said he was concerned less about the size of the increase than whether the district had clearly explained its long-term plan for the money.

“There should be a purpose for that fund, even as a taxpayer,” Gross said. “What do they plan on doing with it? Whether it’s operational or buildings, continued growth, curriculum and so forth.”

Gross said the city is considering its own long-term growth and could potentially add as many as 150 homes. He questioned how that growth could affect school enrollment, building capacity and future district needs.

Gross acknowledged that preparing for possible reductions in state or federal support could be prudent.

“But again, I want to know what the plan is,” he said. “They need to lay that out for the tax base.”

The board also accepted the district’s Annual Secretary of the Board Report for 2025-26. The report shows the Teachers Fund declining from approximately $8.5 million to $3.43 million during the year, while the General Fund increased from approximately $5.96 million to $11.73 million.

Taken together, the two operating funds increased from approximately $14.46 million to $15.16 million. The report lists the district’s unrestricted operating fund balance at 115.4% of annual General and Teachers Fund expenditures.

The state financial report included a warning that the district deficit-spent from the Teachers Fund and should closely monitor its finances. The district responded in the report that it is monitoring the fund. No transfers between funds were recorded during the year.

In other action, the board approved its consent agenda following a motion by Vice President Tracie Kalic. Kalic also moved to declare district technology devices surplus, with Robert “Bobby” Roediger seconding the motion.

Roediger moved to approve the 2026-27 Student-Parent Handbook, with Benjamin Doran seconding. The actions passed without opposition.