How Middle Country is funded, who decides, and what is underway.
How is Middle Country paid for?
Mostly state aid and local property taxes
Middle Country is a state-aid-dependent district on Long Island. For 2026-27 the voter-approved budget is $315.4 million. About 53% comes from property taxes and about 41% from state aid. Because state aid follows student counts, falling enrollment affects the budget directly. The tax levy may rise only by a state-set cap, which was 2.33% this year.
Property tax levy
$167.4 million in the May-approved plan, up 2.33% from $163.6 million. In September 2026 the district said it revised the levy to $164.2 million after LIPA's taxes moved to a fixed payment (PILOT).
State aid
$128.6 million planned for 2026-27, about 40.5% of the budget. Foundation Aid is the largest piece at $97.6 million (governor's proposal).
Cost drivers
Special education (up 8.4% in 2026-27), health insurance (up 50% in five years), and a new school bus contract (up 12.3%).
Reserves
Reserves were $26.97 million at June 30, 2025, down 46% from $50.3 million in 2018, after the district used them to protect programs.
State monitoring gave the district no fiscal stress designation for 2024-25 (score 15.0 of 100, where 25 or more is stress). Falling enrollment and an unsettled teachers' contract are open questions.
Where the district stands
2026-27 voter-approved budgetverified
$315,378,259
Up 3.52% from $304,667,738. Voters approved it May 19, 2026.
2026-27 property tax levy (May plan)verified
$167,387,402
Up 2.33%. Revised to $164,219,014 in September 2026 (see feed).
Budget vote share in favor, May 19, 2026verified
72.01 percent
1,783 yes to 693 no.
Students (K-12)verified
8,646 students
3,754 in K-5 plus 4,892 in grades 6-12; the district says about 9,500 including pre-K and others.
Students with disabilities (IEPs)verified
1,643 students
Up from 1,525 in 2023-24.
Spending per student (2022-23)verified
$25,195
Compared in the district's slide with $28,875 for Suffolk County and $26,857 for New York State (NYSED, 22-23).
State fiscal stress score, 2024-25verified
15 points
No designation; ranked #15 of 122 Long Island districts (more points mean more concern).
Major projects
Roof, boiler and building repairs funded from the operating budget
Funded in 2026-27 budget; projects prioritized by health and safety
The budget transfers $4.0 million (up from $3.5 million) to capital projects, including a Hawkins Path roof, a New Lane back-up boiler, Jericho air handlers and districtwide bathrooms, with no bond vote.
Next: Projects to be completed in order of health and safety; the list is longer than the money.
Board shown the $4.0 million transfer and project list
Voters approve the 2026-27 budget
Funding
Operating budget transfer to capital ($4.0 million in 2026-27)
Teachers' contract negotiations
Unsettled; in mediation
The board and the teachers' union disagree mainly about retiree family health care costs. Impasse was declared in early 2026 and a mediator is assisting.
Next: Mediation sessions continue; a session was set for August 6, 2026. No settlement is recorded.
Board responds to impasse concerns
Impasse process begins, per the board
Next mediation session scheduled
Funding
Operating budget (salaries and benefits)
2026-27 levy revision for LIPA payment change
Levy revised September 2026
LIPA's property taxes move to a PILOT payment. The district lowered its 2026-27 levy to $164.2 million (+0.39%) and says residents will absorb about $1.5 million once covered by Suffolk County.
Next: Tax bills reflect the revised levy; ongoing effect on later years.
Revised levy presented to the board
Funding
Property tax levy
Local elections & school board members
Elections & votes
Board electionProposed
2027 Board of Education election
Middle Country CSD
Three seats expected on the ballot at the annual vote. New York holds the annual budget vote and school board election on the third Tuesday in May; the district has not yet posted 2027 details.
Built from the district's board special-presentation slides (Oct. 2025 to Sept. 2026), its 2025-26 and 2026-27 budget books and mailers, official election results, the board roster page and the board's posted replies to public speakers.
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