Issue #2 October 19, 2026

This graph shows the impact of SEA 1 on referendum revenue (red bars) and compares to what would have been collected (gray bars) without SEA 1.

Indiana’s Senate Enrolled Act 1 (SEA 1), adopted in 2025, reduces public schools’ revenue by reducing taxable assessed values. In essence, SEA 1 shrinks the tax base, so that an existing tax rate generates fewer dollars. SEA 1 reduces West Lafayette schools’ tax levy for several years into the future.

The West Lafayette Community School Corporation’s operating levy, approved by voters in 2010, 2017, and most recently in 2023, does not expire until 2031. However, the school corporation is now seeking an increased operating tax rate due to SEA 1.

West Lafayette schools are not alone in being affected by SEA 1. More than 35 Indiana public school districts have placed referendums on the November 3 ballot. Indiana’s Legislative Services Agency projects a $744 million revenue decrease over three years to the state’s public schools. 

More information is available at www.wlvote26.com.

As an expert in local government policy and a resident of West Lafayette, I’ve observed the management of taxpayer dollars by the West Lafayette Community School Corporation. When the district first asked voters to approve a tax referendum, in 2010, it asked for a rate of 43 cents per $100 assessed value. The referendum passed with 66% of the vote.

During that campaign, school officials pledged that the 43 cent rate would be a ceiling to be used only if needed. Sure enough, the 2011 rate was set at 37 cents, giving up about $500,000 in unneeded revenue. 

Voters renewed the 37-cent rate in 2017 with 94% voting yes, and again in 2023 with 81% support.

Given this history, I expect the district to continue its responsible management of the district’s tax dollars. The 57-cent rate proposed in the referendum will be treated as a ceiling to be used only if needed.



~ Larry DeBoer, Purdue Extension Specialist, Agricultural Economics

Have you visited WLVote26.com, which includes important details, including an extensive FAQ page, regarding the upcoming election?

It provides clear, accessible information about our financial challenges and explains the proposed referendum and how it would affect the community and property taxes.

Q: Didn’t the school district recently run a referendum? Why another referendum now?

A: In 2023, voters overwhelmingly approved a renewal of the same tax rate that was initially approved by voters in 2010. The same rate was also approved by voters in 2017. In 2025, Indiana approved property tax reform legislation (Senate Enrolled Act 1 - SEA 1) that reduces funding to schools and cities. Due to the details of these reforms, which have the effect of shrinking net assessed valuations, West Lafayette Community School Corporation will collect, after 2027, less revenue through 2031 than it otherwise would.

WLCSC is running a referendum now to maintain existing revenue and, by extension, programs and staffing. If the referendum is approved, a homeowner’s school property taxes could increase slightly, decrease or remain the same.

Read more FAQs here.

Early voting is open!

Early voting began October 6 at twelve Tippecanoe County polling places, and runs through Monday, Nov. 2.

Good to know:

• Some locations are open only a day or two, so check the schedule before you go.
• Any registered voter in the West Lafayette Community School Corporation can vote early at any location.
• The Tippecanoe County Courthouse in Lafayette is open weekdays from 8:00 a.m. to 4:30 p.m., plus Saturdays, October 24 and 31, from 9:00 a.m. to 4:00 p.m.

Election Day is November 3. Make your plan to vote today! See all voting locations and times.

Prepared and paid for by West Lafayette Community School Corporation,

3061 Benton St., West Lafayette, IN 47906 | 765-746-1602

www.wl.k12.in.us/