After months of budget discussion and subsequent planning sessions and budget workshops, the Massapequa School District has released a line-by-line budget proposal for $80.7 million in expenditures for the 1998-99 school year.

At the last few board of education meetings, Superintendent of Schools James Brucia lowered the anticipated tax increase from his previous anticipations.

Last month Brucia stated that the percentage tax rate recommended to support his budget proposals would be 4.9 percent over last year's rate. But, because of unexpected revenue from a deal worked out between Nassau BOCES and the school district to lease the Hawthorne School building and to continue leasing the Ames School building, the administration lowered the proposed tax rate increase to 4.47 percent.

"We were able to realize much-needed revenue and display that revenue on the plus side of the budget," said Brucia.

The final increase proposal, after scrutiny by the Massapequa Board of Education at their last budget discussion on April 6, a meeting which lasted until late into the night, was 4.25 percent.

Earlier estimates by the superintendent put the tax rate at an increase of over 8 percent.

According to Brucia, much of the proposed increase goes to offset an $800,000 decrease in the district's overall assessed value. The drop meant a loss of $300,000 for the district's budget. "If the assessed valuation goes down," explained School Board President Robert Thompson, "we have to raise taxes just to become even."

Board Trustee Mike DiDonato noted that because the school district is funded primarily with residential property taxes, that the revenue boom experienced by state and county governments, which collect either sales or income taxes, have not been beneficial to local school districts. "The districts are not favorably influenced by a robust economy," said DiDonato.

Also, the district's fund balance for 1997-98 is expected to be close to 45.15 percent lower than last year. The fund balance, which is the district's accumulation of monies appropriated in the budget but not spent, is expected to be $1.07 million. Last year's balance was $2.37 million. "In this case," said Thompson, "because of the monies that were overspent in previous years, the fund balance has been depleted."

But Thompson said that he would like to see the final tax increase to be lowered to less then 4 percent, statingn "In my judgment, it's too high."

DiDonato added, "I'd like to see it come down."

Many of the largest increases in this year's proposed budget went for instructional and non-instructional salaries. The increase for K-12 salaries was 3.44 percent, for 7-12 salaries was 3.69 percent, 2.55 percent for supervision of regular school (ex. principals, directors, and clerical salaries), and 4.51 percent for occupational education salaries, amounting to $1.159 million of the district's $2.09 million increase in expenditures.

Board President Thompson explained that the budget was formulated between Business Administrator Fred Smith and Superintendent of Schools James Brucia. The proposed budget is subject to approval by the board of education and the residents of school district 23.

On Tuesday April 21, the school district will hold a pre-adoption budget hearing whereby residents will be able to voice their opinion on the school budget. On May 19 the district will hold its annual budget vote at Lockhart, McKenna, and Fairfield Elementary Schools, and at Massapequa High School.