District overview
Massapequa Union Free School District
How Massapequa's schools are paid for, who decides, and what is being built
How is Massapequa funded?
Massapequa Union Free School District serves about 6,500 students in nine schools on Long Island (Nassau County). The 2026-27 budget is $254,669,633. Three quarters of it ($191.1 million) comes from the school property tax levy and about a fifth ($50.0 million) from state aid. Voters approve the budget every May; in May 2026 the board president reported that it passed.
The tax cap limits the levy, with exceptions
For 2026-27 the state tax levy limit was 4.47% because new debt payments on voter-approved projects count as exclusions. The board chose a 3.9% increase ($7.17 million). Staff said the district has never exceeded the cap since it began in 2012 and has saved about $37 million by staying under it.
Debt on building projects drives this year's increase
Debt service rises by about $4.5 million in 2026-27 (about 1.9 points of the 3.9% levy rise). State building aid arrives about a year after projects finish, so the cost shows up first. Staff projected a much smaller levy limit near 1% for 2027-28 as aid starts.
Health insurance, special education and pensions are the other big costs
Staff cited about $2.3 million more for benefits. 2026 health premiums rose about 8.9% for individual plans, and teachers' pension rates fell from 9.59% to 8.24%. Savings include about $245,000 from solar power.
Renting out the Hawthorn building helps
The district rents its Hawthorn building to Nassau BOCES, which budget staff said brings in more than $1 million a year. The Tax Reduction Reserve, a savings account used to cut taxes, is in its last year.
A 3.9% levy rise is higher than the 2.9% of 2025-26, but it is still under the 4.5% limit, and staff told the board no programs or staff were cut. An outside audit presented October 8, 2026 gave a clean (unmodified) opinion with no material weaknesses.
Where the district stands
Up $11,424,252 (4.70%) from $243,245,381 in 2025-26.
Up 3.90% from $183,937,500. The levy limit before a 60% vote was about 4.5%.
Up 5.47% from $47,386,397.
Latest official figure in the collected records. Staff described enrollment as steady to slightly rising in November 2025; federal data show about 6,500.
State report of total non-excluded spending per pupil ($33,117.99). It includes transportation, benefits and services, so it is higher than classroom spending.
Described as an $80 million project, about 40% complete and about $1 million under budget in fall 2025. Voters approved it October 17, 2023.
15 were found to be true (51.7%); each was investigated. Reports: Ames Campus 7, main high school 8, Berner Middle School 8, elementary schools 6.
Down from 13.3% in 2024-25; the slide lists the state figure as 27%. Read from a slide image, so treat as approximate.
Major projects
2023 capital bond: roofs, boilers, playgrounds and Hawthorn
Approved by voters in 2023; construction continuingRoof and boiler replacements, playground upgrades, door and security hardware, and renovation of the Hawthorn building (leased to Nassau BOCES). Energy performance upgrades with Johnson Controls (solar panels, lighting, steam traps, insulation) are financed alongside.
- Voters approve the bond
- Fourth public update: on schedule, about $1 million under budget; roof contracts awarded
- Boiler and roofing awards for East Lake, McKenna and Lockhart
- Fairfield roof phase III awarded
- Berner boiler-room and exterior door projects awarded
Funding
Bond repaid through property taxes, with state building aid of about 50% arriving after projects finish
Debt payments rise about $4.5 million in 2026-27.
2026 capital reserve spend (Proposition 3)
Voters approved May 19, 2026 (per the board president); no added taxUp to $4,000,000 from the 2022 capital reserve fund for security upgrades, districtwide science rooms, MHS stadium upgrades, audio-visual and broadcast studio upgrades and the MHS main gym floor.
- Board approves environmental review and ballot notice
- Voters decide
- Board president says it passed
Funding
Existing capital reserve fund
No impact on the tax levy, per the budget notice.
Permanent student phone and device policy
Interim policy in force; permanent policy not foundAn interim bell-to-bell policy for grades 6-12 took effect September 2025. A device policy committee of staff, students and parents was to recommend a permanent policy in 2025-26.
- Interim policy posted
Funding
Not applicable
No cost was identified.
Anti-bullying partnership and climate surveys
Started fall 2026Partnership with the Long Island Coalition Against Bullying, a districtwide bullying prevention committee, student surveys and listening sessions in October 2026, and parent education nights.
- Students speak about bullying at the board meeting
- Consultant contract on the agenda
- Coalition presents plans to the board
Funding
Not stated in the collected records
The contract amount was not in the collected records.
Recent news
Figures marked verified come from the district's 2026-27 budget notice and budget book, board minutes and agendas posted on its PrimeGov portal, district letters and presentations, and board meeting recordings from October 2025 to October 2026. Calculations and outside figures are marked context. The district's own website blocks automated access, so pages were read through its public content feed.
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