District overview
Lagunitas Elementary School District
Funding structure, how it compares to peers, and where major projects stand.
How does this small K-8 district fund its schools?
Lagunitas is a small community-funded district: local property taxes exceed its formula entitlement, so property-value growth and voter-approved parcel-tax revenue have an unusually direct effect on the budget. One elected five-member board governs the TK-8 program, which the district presents as Lagunitas Community School across upper and lower campuses.
Property taxes drive unrestricted revenue
The county budget review says property taxes provide 82% of unrestricted revenue and that the district is therefore reliant on growth in the local property-tax base.
The parcel tax is financially material
The 2025-26 budget included about $1 million of parcel-tax revenue, or 22% of total general-fund revenue; voters approved its replacement, Measure A, in January 2026.
One board governs both grade bands
The official site identifies one five-member Board of Trustees and one Lagunitas Community School, with TK-5 and grades 6-8 on upper and lower portions of the same campus.
Enrollment and reserves shape the plan
The budget record identifies enrollment volatility as a risk, while the December board action adopted a multiyear reduction and unrestricted-fund-balance stabilization plan.
Community funding provides meaningful local revenue, but it also makes the district sensitive to property-tax growth, parcel-tax renewals, and the fixed costs of operating at small scale.
Where the district stands
California Department of Education 2025-26 context.
NCES counts two schools; the district website presents the TK-8 program under one Lagunitas Community School identity.
Context calculation: the 2025-26 budget's $4,903,158 general-fund expenditure plan divided by CDE's 168 enrolled students. It includes districtwide costs and is not a classroom allocation.
Sixteen meetings in the trailing-year Diligent archive, including packets, minutes, HTML views, and linked attachments.
Major projects
Measure A parcel-tax renewal
Approved by votersThe board placed a replacement education parcel tax before voters, and the official final result reports 78.02% voting yes.
- Board approved the revised election resolution
- Measure A passed with 1,072 yes votes and 302 no votes
- Replacement parcel tax scheduled to begin
Funding
Voter-approved education parcel tax
The measure set an initial $850 rate per taxable parcel, with a 4% annual adjustment for nine years.
Budget and reserve stabilization
Multiyear reduction plan adoptedThe board adopted a formal plan to reduce spending and stabilize the unrestricted fund balance after county review identified financial pressure.
- Board adopted Resolution 2026-13
- 2026-27 budget appeared on the board agenda
Funding
General Fund
The plan identified $750,933 of expenditure reductions across 2026-27 and 2027-28 and an equal amount of one-time savings, pending voter approval of Measure A.
TK-8 HMH Math rollout
Materials approved for 2026-27 implementationThe board approved HMH Math materials across TK-8, creating a common districtwide math-materials change.
- Board approved the TK-8 HMH Math proposal
Funding
District instructional-materials spending
The approved proposal was $11,561.80.
Identity and governance are based on NCES, the California Department of Education, and official district pages. The recent record covers every document exposed by the district's Diligent board archive from August 13, 2025 through August 13, 2026; records were reviewed chronologically through complete agenda packets, adopted minutes, and their official alternate representations.
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