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SALAMANCA – The proposed budget for the Salamanca School District will be higher than the current one and will cost some positions, but it holds the line on taxes, according to a presentation from district officials.

District residents will vote on a $25.37 million spending plan May 21. It calls for a tax levy of $3.43 million.

The budget is up 2.7 percent from the current year, or $671,725. Through transfers, use of reserve capital and the reduction of nearly three positions, district residents will not see a tax levy increase.

The largest funding source for the budget, $16.71 million, will come from state funding. The remainder will be raised through Native Aid, fund balance and reserves, fund transfers and other sources.

Voters will be electing two members to the Board of Education for five years. The seats occupied by Lance Hoag and Janice Tinnerman will be up; they have not said if they will seek re-election, and the window for filing for the seats has not yet closed.

There are two propositions on the ballot. One would allow the district to establish a reserve fund to cover some capital projects, such as construction, renovation and other improvements to district facilities. The fund could not exceed $2 million, plus interest, for a term of 20 years. The reserve would be funded through unreserved fund balances, state reimbursement for capital improvements and other sources as directed by the board and district voters, according to Superintendent Robert Breidenstein.

District voters also will decide on the creation of another reserve fund, not to exceed $1.5 million, to allow the district to conduct repairs as they occur.