Homeowners in the Town of Evans will see their school tax bills go up more than 2 percent under a tentative budget approved this week by the Lake Shore Central School Board.

The board Tuesday approved a $53,285,537 budget for the 2013-14 school year, which is up $535,694, or 1.02 percent, from this year’s spending, said Daniel Pacos, assistant superintendent for administration and finance.

The tax levy – the amount to be raised in taxes – is $16,281,499, which is a 2.34 percent increase. However, that’s still below the district’s calculated tax cap of 2.37 percent, Pacos said.

The state tax cap, though often explained as a 2 percent cap, is actually based on growth and exclusions and is different for each district.

Meanwhile, the tax rate in Evans would go up 39 cents per $1,000 of assessed value, to $17.13 from $16.74, Pacos said.

An Evans homeowner with a house assessed at $100,000 would see the tax bill go up about $39 next year.

The budget picture was much gloomier in Lake Shore, until recently, when the state restored aid in the amount of $902,023.

“For our district, the additional state aid of $900,000 made our budget process much different from the very early stages of our budget development, resulting in fewer staffing and program reductions for next year,” said Superintendent James E. Przepasniak.

“We were hoping for a little, and we got a lot,” Pacos added. “It took a lot of those items we were talking about off the table.”

Still, the board made a series of cuts, including chopping five instructional positions and one noninstructional position, to save the district more than $226,000.

In three of those positions – a middle school counselor, a transportation worker and a middle school teacher for gifted and talented students – the employees are retiring, and the district won’t fill the jobs, Pacos said.

But that also means the district will eliminate the gifted and talented program at the middle school with the retirement of that teacher.

In addition, the district will cut the equivalent of two full-time positions at the high school, based on seniority and course enrollment, Pacos said.

A public hearing on the school budget is scheduled for 7 p.m. May 14 in the Lake Shore Senior High School auditorium, 959 Beach Road.

The budget vote will be from 9 a.m. to 9 p.m. May 21 in the lobby of the high school.