Warren Township High School District 121 trustees on Nov. 18 heard a multi‑year financial projection and approved a resolution estimating the district's 2025 aggregate tax levy.

A finance presenter reviewed assumptions used in a five‑year projection, including a 3% annual increase in equalized assessed valuation, an estimated $7 million in new construction, and a 2.9% consumer price index. The presenter said salary and benefit increases were modeled conservatively and that teacher‑retirement savings — replacing higher‑paid retirees with lower‑paid new hires — are a major factor in future operating balances (projected savings cited: about $648,000 in FY27 and $1.7 million in 2028).

The presenter said the district previously shifted working cash into capital projects (an $11 million transfer for locker room work) and modeled a $4 million annual transfer to support roof and capital needs. Asked about pool costs and bond refinancing, the presenter said pool construction was not specifically modeled and refinancing depends on market interest rates.

Board members pressed on dependence on state and federal grants; the presenter said IDEA funding is "over a million" and Title I about $500,000, and cautioned that exact grant receipts fluctuate year to year. When asked about homeowner impact, the presenter said a homeowner with a $400,000 assessed value would see an increase of roughly $95 if the levy ask is fully realized.

After the presentation, the board moved and approved a resolution estimating the district's 2025 tax levy. The board was told the next steps are board approval of the final levy on Dec. 16 and filing required documents with the county by Dec. 31. The presenter also noted compliance concerns under Public Act 103.0394 about fund‑balance reporting and reduction plans if reserves exceed statutory thresholds.

The discussion closed with trustees requesting additional detail on grant reliance, verification of modeled construction numbers, and continued review of long‑range capital needs. The board did not change operating policy during the meeting; the levy estimate was approved as filed.