With all members present, the Big Lake School Board certified the 2026 Property Tax Levy on Wed., Dec. 17, 2025. 

The total levy amount was $13,887,802.55, an increase of 4.6% over last year, or $605,295. It was noted that despite the district continuing to deficit spend in the General Fund unassigned fund balance, the district did not levy the full amount that the MN Department of Education (MDE) authorized for 2026.

Truth in Taxation

Prior to the regular school board meeting, Director of Business Services Angie Manuel explained that the maximum 2026 property tax levy amount for school districts statewide is determined by the MDE. Big Lake can levy less but it is required to pass a voter-approved referendum for more. 

Big Lake levied $348,486.96 less than the maximum. The decision was made to maintain consistency with previous years’ levies. In fact, if homeowners see an increase in their property tax amount for ISD 727, it is because of an increase in home values.

Fiscal Challenges

Since 2002-03, the State-mandated General Education Formula Fund has not kept up with the rate of inflation. Although a 2.75% increase was approved for 2025-26, a 19% increase was needed to keep pace with inflation. Additionally, special education remains underfunded. Statewide, funding for special education in 2024 fell short of costs by $503 million. By 2028, those costs will be underfunded by $524 million.

Unfunded Mandates

In an article published by the Patriot dated Dec. 13, 2025, about the November School Board meeting, this reporter misidentified Superintendent Tim Truebenbach as having requested that staff quantify the amount of spending from unfunded mandates. School Board Member Derek Nelson had made the request. During Wednesday’s meeting, Manual had an answer. Though many factors could change, the estimated cost is $818,000 or approximately 1% of the total school budget. Much of the costs were because of the new Paid Family and Medical Leave Act which goes into effect in 2026.

Donations

The Big Lake business community continues to be generous, with several donations exceeding $1,000. Riverside Church donated $6,000 in Walmart gift cards to help families in need. Big Lake Spud Fest made two donations of $5,000 each to the Integrated Mental Performance Partnership and for Prom. The Central Minnesota Manufacturers Association donated $1,120 for a Youth Apprentice event. Mathison Motors donated winter clothing totaling $620.