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District overview

Union County School District

Funding structure, how it compares to peers, and where major projects stand.

A small district working its way out of a deficit under state oversight

Under a state Financial Emergency Board since April 2026; projecting a positive general fund balance for 2026-27

Union County School District serves Lake Butler and the rest of Union County, Florida. It has three schools: Lake Butler Elementary, Lake Butler Middle and Union County High; in 2026-27 the middle school was merged into the high school. Most of its money comes from Florida's school-funding formula (FEFP), which pays per student. Enrollment kept falling, and the state cut 2025-26 funding by about $1.42 million (about 7%). The state auditor had already found a general fund deficit of about $1 million at June 30, 2025. The district cut costs, took emergency state help, renewed a $1 million line of credit and is now overseen by a state Financial Emergency Board.

Funding follows students

A drop in October 2025 enrollment led to a $1,422,565 cut in state funding mid-year.

Cuts in 2025-26

$470,036 in savings, including board-paid benefits removed, sick-leave buyback frozen, unfilled jobs and less courtesy busing.

State oversight

The Financial Emergency Board approved the 2026-27 budget and reviews contracts and staffing plans.

Asking voters for capital money

A 15-year half-cent sales tax for buildings, buses and technology (2027-2041) is planned for the 2026 general election ballot.

By June and July 2026, district finance staff projected a positive general fund balance at the start and end of 2026-27, and the September TRIM hearing adopted a 'lean' budget.

Where the district stands

2025-26 state funding cut from lower enrollmentverified
1,422,565 USD
General fund unassigned balance, June 30, 2025verified
-1,035,639 USD
2025-26 cost savings identified (Feb 2026)verified
470,036 USD
2026-27 total school millageverified
5.451 mills
Line of credit limit (July 2026-July 2027)verified
1,000,000 USD
State education grants tied to required local effort (2026-27)verified
15,724,472 USD

Major projects

New two-story Lake Butler Elementary School

paused

A replacement elementary school paid for by the state's special facility program. The board chose a two-story design and hired a project manager, but the state placed a one-year hold on the project.

Next: Further legislative action may be needed before construction moves ahead (no date posted).
  1. Board picks two-story design; $1.5 million first draw for land and surveys
  2. Pathway Project Consulting ranked first for project manager
  3. Project manager agreement approved
  4. Finance director reports a one-year state hold
  5. CRA Architects and Parrish McCall Constructors update the board

Funding

State special facility construction funds (restricted to the project)

Half-cent sales tax for school capital needs

planned

Money would pay for air conditioning, roofs, fire alarms, buses, technology, security and athletic facilities, and could back bonds.

Next: Vote at the November 3, 2026 general election (placement on the ballot not confirmed from county election records).
  1. Staff told to research the tax
  2. Board approves ballot language
  3. OPPAGA audit received; information campaign begins

Funding

0.5% county sales surtax, January 2027-December 2041, if voters approve

Combining the middle and high schools

underway

Fifth grade moved to Lake Butler Elementary and grades 6-12 were combined under Union County High School. The middle school building is still in use.

Next: Phased new locks for the high school and district offices over 6-12 months (from July 2026).
  1. Restructuring proposed at workshop
  2. State approves 8:00 a.m. start for UCHS combination school
  3. Security access controls moved for the new UCHS footprint

Funding

Cost savings from staffing and operations

Recent news

School board agendas, minutes, agenda attachments and meeting audio from the district's public Google Drive folders linked on the School Board page, October 2025 to October 2026. Scanned PDFs were read with OCR, and meeting audio was transcribed.

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