District overview
Los Gatos-Saratoga Union High School District
Funding structure, how it compares to peers, and where major projects stand.
Property taxes—not enrollment—drive most operating revenue
LGSUHSD is a Basic Aid, or community-funded, district: local property taxes exceed its state LCFF entitlement, so it keeps those taxes and receives only limited state and federal categorical funding. A five-seat elected Board controls the district budget, policy, staffing, and facilities; the official roster currently lists four trustees and one vacancy. School Site Councils help shape each campus plan and targeted spending but do not replace the Board's district-wide authority.
Property taxes provide 87% of General Fund revenue
The FY27 budget projects $74.94 million in LCFF/property-tax revenue, dominated by secured and unsecured property taxes. Enrollment affects costs and smaller per-pupil grants more than the core revenue base.
The district serves two comprehensive high schools
Los Gatos High and Saratoga High share one district Board; about 25 district students also participate in a jointly administered Middle College program at West Valley College.
Local voters decide major capital capacity
Operating money, parcel-tax revenue, Measure E balances, redevelopment pass-through funds, and a proposed new general-obligation bond have distinct legal purposes and cannot simply be interchanged.
Enrollment is trending down
The adopted budget projects enrollment declining from 3,011 in 2025-26 to 2,937 in 2026-27, then remaining near 2,900 over the multiyear forecast.
Community funding provides substantially more revenue per student than the state formula alone, but it also leaves the district exposed to local property-tax growth and cash-flow timing. The adopted budget remains above the Board's 10% reserve benchmark while still projecting a small FY27 deficit.
Where the district stands
Combined restricted and unrestricted General Fund expenditures.
Before transfers; $74.94 million is LCFF/property-tax revenue.
The detailed enrollment table's projection; a separate planning-factor table uses a slightly different budgeting assumption.
Derived as $88,643,547 divided by 2,937 projected students. This includes restricted district-wide General Fund costs and is not a school-level allocation.
Funds 01 and 17 combined; above the Board's stated 10% benchmark.
Major projects
2026-2036 facilities plan and $321 million bond
Board-approved plan; bond awaiting votersThe ten-year plan prioritizes classroom, CTE/robotics, HVAC, safety, circulation, cafeteria, technology, and athletic improvements. The proposed bond allocation is $185 million for Los Gatos High and $136 million for Saratoga High.
- Board approves the facilities-plan executive summary and delegates finalization
- Full plan presented and Board orders the $321 million bond election
- Voters decide the bond measure
Funding
Proposed general-obligation bond; estimated tax $30 per $100,000 of assessed value while bonds are outstanding
This is authorization for a multi-project program, not a final contract amount. Scope and sequencing remain subject to design, escalation, and future Board approvals.
FY27 budget and cash-flow plan
Adopted; implementation and interim updates aheadThe district adopted a nearly balanced General Fund plan while enrollment declines. Because property taxes arrive mainly in December and April, it expects to use Tax and Revenue Anticipation Notes to bridge payroll and operating cash flow.
- Public hearing on the proposed budget
- Board adopts the FY27 budget and excess-reserve statement
- Statutory window for the first interim financial report
Funding
Local property taxes, parcel tax, state categorical aid, federal aid, and other local revenue
Recent news
Budget and project figures come from the district's adopted budget, LCAP, facilities plan, and funding publications. Board outcomes were cross-checked against nine manually supplied official minutes and agendas. Derived per-student spending is labeled context rather than verified.
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