District overview
Smithtown Central School District
How Smithtown's schools are funded, governed and what is underway
How is the district funded?
Smithtown is a Long Island district funded mainly by property taxes. For 2026-27 the proposed $300.5 million budget gets about three quarters of its money from the local tax levy and about 17% from state aid. New York's tax cap limits how fast the levy can grow, and a budget at the cap needs only a simple majority of voters in May.
Property taxes carry the budget
The 2026-27 tax levy was set at $229,420,952, up 1.85% from $225,253,356. The district reports a tax rate of $191.84 per $100 of assessed value (before the later levy reset).
State aid is the second source
Estimated state aid is $52.6 million, up 2.3%, including $34.0 million of Foundation Aid. The final state budget added 1% more Foundation Aid, which the district said it would use to draw less from reserves.
Reserves fill part of the gap
$7.185 million of retirement and other reserves is planned for 2026-27, down from $7.545 million, as part of a goal of relying less on reserves.
The tax cap and the vote
A budget at or under the state cap needs more than 50% of votes; one over it needs 60%. If a budget fails twice, the levy must stay flat, a loss of about $4.17 million.
The figures describe the proposed budget. A September 29, 2026 board vote reestablished the 2026-27 levy after the Town of Smithtown's settlement with LIPA, and the new levy figure was not in the records collected.
Where the district stands
Up 1.85% from $294,998,455.
Up 1.85%; later reestablished on Sept 29, 2026 (amount not in collected records).
Up from $51,450,007.
Up 4.91%, driven by health insurance (up 11.2% to $43.7 million).
About 4.5% of the budget.
Federal (NCES) figure supplied for this district; not stated in the collected documents.
Context: $300,450,474 divided by about 7,924 students. Covers everything: teaching, buses, buildings, benefits and debt.
About 1.7 million square feet: 7 elementary, 3 middle, 2 high schools and 2 other buildings.
Major projects
2021 capital bond construction
Under constructionVoter-approved 2021 bond projects continue. In summer 2026 Accompsett Middle School's auditorium, science rooms and eight toilet rooms were being rebuilt, and toilet rooms at Mt. Pleasant, Tackan and St. James elementary schools were renovated.
- Board meets in Great Hollow's newly renovated auditorium
- June-July progress report: demolition, abatement and new HVAC at Accompsett Middle School
- September report: flooring, casework and toilet rooms completed at Accompsett Middle School
Funding
2021 voter-approved capital bond, plus state building aid
Capital costs in the 2026-27 budget are $12.5 million, offset by $3.15 million of building aid.
District-wide HVAC and electrical capacity study
Study under wayA consultant surveyed all 14 buildings to see whether cooling and dehumidification can be added and what electrical upgrades that needs. Of 400 items surveyed in 12 school buildings, 59% are in fair or poor condition.
- Site surveys of all 14 buildings completed (February-March 2026)
- Status update presented to the board
Funding
Not yet set; rebates, NYSERDA studies and state building aid are being tracked
State building aid requires a voter-approved project.
Smithtown 2027 Strategic Plan
Year 4 of a five-year planThe board adopted the plan on October 11, 2022. Annual surveys track progress; the 2026 survey drew over 3,500 responses and showed continued positive trends.
- Board adopts the plan
- Survey results presented to the board
Funding
General operating budget
2027-28 budget and board election
ScheduledThe district lists the next budget vote and board election for May 18, 2027. Two seats (terms ending June 30, 2027) are up.
- 2026-27 budget vote and election held
- Next budget vote and election (6 am to 9 pm)
Funding
Local property taxes and state aid
Recent news
Built from the district's Board Briefs (meeting recaps), board presentations, 2026-27 budget documents, bond progress reports and board pages collected from the district website and its public Google Drive folders. BoardDocs (agendas, minutes, policy manual) could not be collected.
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