Town of Andover, CT · FY 2020–21 through FY 2026–27 · Inflation comparisons and per-pupil cost analysis
A personal report by Scott Sauyet · scott@sauyet.com · Not an official town document
Report originally compiled April 9, 2026 (archived version available); updated June 2, 2026 to reflect two failed referendums and revised budget figures. Data for FY 2020-21 through FY 2025-26 is drawn directly from official Town of Andover budget documents (PDF workbooks and BOF-approved budget files). FY 2026-27 figures are drawn from the Board of Finance’s revised budget workbook dated May 27, 2026, prepared following the failure of two referendums (May 5 and May 26, 2026).
Introduction
The Town of Andover, Connecticut (population ~3,150) structures its annual budget across three major sections voted on by residents at referendum each spring:
Fiscal years run July 1 – June 30. Budgets are typically approved at a town meeting in April or May, followed by a public referendum. The town maintains budget workbook documents (QuickBooks-based) beginning with FY 2020-21; these are the primary sources for all figures in this report.
Year-by-year
No public referendum — Board of Finance set budget directly under COVID-19 executive order.
| Section | Amount |
|---|---|
| General Government | $3,405,166 |
| Andover Elementary School (AES) | $3,902,400 |
| RHAM Levy | $5,227,811 |
| Total | $12,535,377 |
Notes: This is the only year in this series without a public referendum. Under Governor Lamont’s COVID-19 executive order, the Board of Finance was authorized to set the budget directly. The Selectmen revised the AES request downward from the Board of Education’s adopted figure of $4,010,755 to $3,902,400 (a reduction of $108,355). The BOF finalized the RHAM levy at $5,227,811 based on the regional budget allocation. The mill rate was set at 35.61 mills. The General Government figure of $3,405,166 includes AES school debt service of $96,548 (final years of the school construction bond). Source: Town of Andover FY 2020-21 Final Town Budget as of 5/27/2020, Board of Finance Regular Meeting.
| Section | Amount |
|---|---|
| General Government | $3,405,273 |
| Andover Elementary School (AES) | $3,902,400 |
| RHAM Levy | $5,119,757 |
| Total | $12,427,430 |
Notes: Approved at referendum on July 13, 2021 (vote: 281 Yes, 226 No) after a delayed process. The AES budget held flat at $3,902,400 for the second consecutive year — a COVID-era constraint. RHAM levy declined 2.1% to $5,119,757, reflecting Andover’s enrollment share falling from 17.13% to 16.63% (203 of 1,221 students, Oct 2021 count). The estimated mill rate was 35.88, but the BOF set the actual mill rate at 36.0 mills — applying a correction for a prior-year budget overpayment. General Government includes the final AES debt service payment of $93,000. Source: Town of Andover FY 2021-22 Final Budget document.
| Section | Amount |
|---|---|
| General Government | $3,811,499 |
| Andover Elementary School (AES) | $4,102,787 |
| RHAM Levy | $5,026,937 |
| Total | $12,941,223 |
Notes: This is the highest total budget year in this series (FY 2020-21 through FY 2025-26), driven by a 12.0% jump in the General Government section to $3,811,499 and the first AES increase in three years (+5.1% to $4,102,787, adopted by the AES Board of Education). RHAM fell modestly to $5,026,937 (Andover share: 16.63%, 203 of 1,221 students, Oct 2021 count). The AES school bond debt ($93,000) was fully retired this year and does not appear in subsequent budgets. The proposed mill rate was approximately 32.97 mills; the actual rate was slightly lower (approximately 32.86) because the taxable grand list jumped significantly from $271M to $310M on revaluation. Source: Town of Andover FY 2022-23 Budget, BOF Approved for Town Budget Meeting, 4/27/2022.
| Section | Amount |
|---|---|
| General Government | $3,740,851 |
| Andover Elementary School (AES) | $4,234,796 |
| RHAM Levy | $4,493,413 |
| Total | $12,469,060 |
Notes: Approved at referendum on May 16, 2023 (vote: 358 Yes, 122 No). This budget represented a significant decrease from the prior year, driven primarily by a $533,524 drop in the RHAM levy — Andover’s share fell sharply from 16.63% to 14.43% (171 of 1,188 students, Oct 2022 count). General Government fell modestly (-1.9%) while AES grew 3.2%. The mill rate was set at 31.29 mills, down from approximately 32.86 the prior year. Source: Town of Andover FY 2023-24 Budget (5/2/2023 Budget Meeting); confirmed in FY 2024-25 and FY 2025-26 budget workbooks.
| Section | Amount |
|---|---|
| General Government | $4,343,347 |
| Andover Elementary School (AES) | $4,348,058 |
| RHAM Levy | $4,150,106 |
| Total | $12,841,511 |
Notes: Approved at referendum on May 14, 2024 (vote: 174 Yes, 102 No). General Government rose 16.1% to $4,343,347 — a major jump driven by increased capital fund contributions (road improvement fund, bridge fund, fire engine fund, and the new Open Space and AES Capital funds) plus operating cost increases. AES grew 2.7% to $4,348,058. RHAM fell further to $4,150,106 (Andover share: 13.43%, 145 of 1,080 students, Oct 2023 count). Mill rate: 31.46 mills. Source: Town of Andover FY 2024-25 Budget (approved at referendum); confirmed in FY 2025-26 Budget Workbook, May 7, 2025.
| Section | Amount |
|---|---|
| General Government | $4,197,809 |
| Andover Elementary School (AES) | $4,729,155 |
| RHAM Levy | $4,136,532 |
| Total | $13,062,497 |
| Section | Amount |
|---|---|
| General Government (incl. Capital) | $4,198,432 |
| Andover Elementary School (AES) | $4,565,461 |
| RHAM Levy | $4,135,532 |
| Total | $12,899,425 |
Notes: The May 6, 2025 first-round budget of $13,062,497 was defeated 271–310 — the first Andover budget to fail at referendum in recent memory. The AES request was reduced from $4,729,155 to $4,565,461 (a cut of $163,694) for the second referendum. The Board of Finance deliberately targeted a total close to the prior year: the approved $12,899,425 is only $57,914 (+0.45%) above FY 2024-25’s $12,841,511 — the smallest year-over-year increase in this series. Though AES still received a 5.0% increase over FY 2024-25, RHAM fell slightly ($4,150,106 → $4,135,532) and General Government dipped ($4,343,347 → $4,198,432), producing the near-flat total. The mill rate for FY 2025-26 was 31.59 mills. Source: Town of Andover FY 2025-26 Budget Workbook (5/7/2025); confirmed in FY 2026-27 Budget document.
| Section | Amount | vs. FY 2025-26 | % Change |
|---|---|---|---|
| General Government (operating) | $3,363,737 | +$194,054 | +6.12% |
| Capital Budget | $998,750 | −$30,000 | −2.92% |
| General Govt + Capital | $4,362,487 | +$164,054 | +3.9% |
| Andover Elementary School (AES) | $5,063,651 | +$498,189 | +10.91% |
| RHAM Levy (gross) | $4,258,178 | +$122,646 | +2.97% |
| RHAM Accounting Error Correction | −$258,876 | — | — |
| RHAM Levy (net revised) | $3,999,302 | −$136,230 | −3.29% |
| Grand Total (gross RHAM) | $13,684,316 | +$784,891 | +6.08% |
| Grand Total (net RHAM) | $13,425,440 |
Notes: This budget was presented at the annual Town Meeting on April 9, 2026 and was accepted without modification, forwarding it to a public referendum on May 5, 2026.
The entire budget was presented as a single question at the May 5, 2026 referendum and was defeated. The entire original Town Meeting budget failed to pass.
Between the first and second referendums, the Board of Finance reduced the General Government budget by $16,783 and the AES budget by $50,000.
| Section | Amount | vs. FY 2025-26 | % Change |
|---|---|---|---|
| General Govt + Capital | $4,345,704 | +$147,272 | +3.5% |
| Andover Elementary School (AES) | $5,013,651 | +$448,189 | +9.81% |
| RHAM Levy (gross) | $4,258,178 | +$122,646 | +2.97% |
| Grand Total (gross) | $13,617,533 |
Results:
Advisory question responses indicated 556 voters thought the AES budget was too high, 120 thought it too low, and 172 considered it just right.
A third referendum is required for the AES and RHAM portions. The General Government budget ($4,345,704) is now locked in as approved.
Following the second referendum defeat, the Board of Finance has prepared a further revised budget. General Government is already approved; the figures below reflect revised AES and RHAM figures being advanced to a third vote.
| Section | Amount | vs. FY 2025-26 | % Change |
|---|---|---|---|
| General Government (operating) | $3,346,954 | +$177,270 | +5.59% |
| Capital Budget | $998,750 | −$30,000 | −2.92% |
| General Govt + Capital (approved) | $4,345,704 | +$147,272 | +3.51% |
| Andover Elementary School (AES) | $4,839,390 | +$273,928 | +6.00% |
| RHAM Levy (gross) | $4,079,221 | −$56,311 | −1.36% |
| RHAM Accounting Error Correction | −$258,876 | — | — |
| RHAM Levy (net revised) | $3,820,345 | −$315,187 | −7.62% |
| Grand Total (gross RHAM) | $13,264,315 | +$364,890 | +2.83% |
| Grand Total (net RHAM) | $13,005,439 | +$106,014 | +0.82% |
Notes: AES has been reduced from $5,013,651 (second referendum) to $4,839,390 — a further cut of $174,261, bringing the AES budget to +6.0% above FY 2025-26 (compared with +10.91% in the original Town Meeting budget). The RHAM levy reflects an updated assessment of $4,079,221 gross — a decrease of $56,311 from the prior year — compared with the $4,258,178 gross figure in the original Town Meeting budget. With the one-time RHAM accounting error correction of $258,876 applied, the net RHAM assessment would be $3,820,345, a decrease of 7.62% from FY 2025-26. The estimated mill rate is approximately 31.45 mills — essentially flat with FY 2025-26’s 31.59 mills, and well below the 33.38 mills originally proposed at Town Meeting. Source: Town of Andover FY 2026-27 BOF Budget Workbook (5/27/2026).
At a glance
| Fiscal Year | General Govt | AES | RHAM Levy | Total |
|---|---|---|---|---|
| 2020–21 ✓ | $3,405,166 | $3,902,400 | $5,227,811 | $12,535,377 |
| 2021–22 ✓ | $3,405,273 | $3,902,400 | $5,119,757 | $12,427,430 |
| 2022–23 ✓ | $3,811,499 | $4,102,787 | $5,026,937 | $12,941,223 |
| 2023–24 ✓ | $3,740,851 | $4,234,796 | $4,493,413 | $12,469,060 |
| 2024–25 ✓ | $4,343,347 | $4,348,058 | $4,150,106 | $12,841,511 |
| 2025–26 ✓ | $4,198,432 | $4,565,461 | $4,135,532 | $12,899,425 |
| Nominal change, 2020-21 → 2025-26 | +23.3% | +17.0% | −20.9% | +2.9% |
| Real change vs. inflation (−23.1%) | +0.2% | −6.1% | −44.0% | −20.2% |
| 2026–27 (proposed 3rd ref.) ⚠️ | $4,345,704 † | $4,839,390 | $4,079,221 ‡ | $13,264,315 ‡ |
| Nominal change, 2020-21 → 2026-27 | +27.6% | +24.0% | −21.9% | +5.8% |
| Real change vs. inflation (−23.1%) | +4.5% | +0.9% | −45.0% | −17.3% |
† General Government approved at second referendum May 26, 2026; includes capital budget of $998,750. ‡ Gross RHAM; net RHAM after accounting error correction = $3,820,345, revised total $13,005,439 (+0.82% vs. FY 2025-26).
Inflation benchmark: CPI-U January 2020 → January 2026, +23.1% (BLS index: 257.971 → 317.671). Real change = nominal change minus 23.1 percentage points.
What the table shows. The proposed third-referendum budget represents a significant retreat from the original Town Meeting proposal. The grand total of $13,264,315 (+2.83% over FY 2025-26) is $420,001 below the original Town Meeting budget of $13,684,316 and $131,801 below the second-referendum budget. With the RHAM accounting error correction applied, the net total of $13,005,439 is only 0.82% above FY 2025-26 — nearly flat in nominal terms and a meaningful real decrease relative to inflation. General Government has now been locked in at +3.51% over FY 2025-26 via the approved second referendum vote. AES at $4,839,390 represents a +6.0% increase — far below the original +10.91%, but still a meaningful step up from recent years. The RHAM levy is now projected to decrease slightly year over year (gross basis) due to updated assessment figures.
Inflation context
Social Security Cost-of-Living Adjustments offer a second benchmark alongside CPI — and one that is directly meaningful for Andover residents on fixed incomes. COLA is set each fall based on the third-quarter CPI-W and takes effect in January.
| Year (effective Jan.) | COLA | Cumulative since Jan. 2020 |
|---|---|---|
| 2020 | +1.6% | +1.6% |
| 2021 | +1.3% | +2.9% |
| 2022 | +5.9% | +9.0% |
| 2023 | +8.7% | +18.5% |
| 2024 | +3.2% | +22.3% |
| 2025 | +2.5% | +25.3% |
| 2026 | +2.8% | +28.8% |
| 2027 | +3.9–4.2% (est.) | +33.8–34.2% (est.) |
Cumulative figures are compound, not simple sums. The 2027 COLA estimate has risen sharply from the +2.8% forecast published at the time of the April 2026 report: as of late May 2026, The Senior Citizens League projects 3.9% and independent analyst Mary Johnson projects 4.2%, driven by surging energy prices (CPI-W up 3.9% year-over-year in April 2026, the highest reading in three years) tied to oil supply disruptions. The official 2027 COLA announcement is expected in October 2026.
| Benchmark | Jan. 2020 → Jan. 2026 | Jan. 2020 → Jan. 2027 (est.) |
|---|---|---|
| Social Security COLA (cumulative) | +28.8% | +33.8–34.2% (est.) |
| CPI-U (Jan. 2020 → Jan. 2026) | +23.1% | +26–27% (est.) * |
| Andover total budget growth | +2.9% (2020-21 → 2025-26) | +5.8% (2020-21 → 2026-27 proposed) |
| Gap: COLA minus budget growth | −25.9 pts | ~−28 pts (est.) ** |
* CPI-U Jan 2027 estimated at approximately +26–27% above Jan 2020, based on current annual inflation running at 3.3–3.8% (March–April 2026) from the Jan 2026 baseline of +23.1%. The official Jan 2027 figure will not be available until February 2027.
** Approximate; based on the midpoint of the 3.9–4.2% estimated 2027 COLA range and the proposed third-referendum budget total.
Updated context. The 2027 COLA estimate has risen dramatically since the original April 2026 report, from +2.8% to +3.9–4.2%, driven by oil supply disruptions. If this estimate holds, the projected cumulative COLA since January 2020 will reach approximately +33.8–34.2% — meaning a resident on Social Security will have seen their benefit rise by roughly a third since 2020, while Andover’s total budget has grown only about 5.8% over the same period (on the proposed basis). Even the original Town Meeting budget (+9.2% from 2020-21 to 2026-27) would have trailed the projected COLA by roughly 24 percentage points.
Andover’s total budget grew only +2.9% through 2025-26 against a cumulative COLA benchmark of +28.8% — meaning a resident whose primary income is Social Security saw their benefit rise roughly ten times faster than the town’s total tax burden over this period.
The important caveat is that COLA affects the income side for fixed-income residents (their SS benefit goes up) but not their property tax bill directly — property taxes are set by the mill rate applied to assessed value, which follows its own revaluation cycle. Still, COLA provides a useful intuition about what “keeping pace with rising costs” means for residents on fixed incomes.
Per-pupil cost
Per-pupil figures below are calculated as: AES approved budget ÷ school annual average enrollment. The AES approved budget is the total budget approved at town referendum (confirmed from official town budget documents). The enrollment denominator is the average monthly PowerSchool enrollment count over the school year, covering all enrolled students — Pre-K through Grade 6 — regardless of town of residence, including out-of-district preschool students who pay tuition. Using total school enrollment (rather than Andover-resident-only ADM) produces a lower per-pupil figure but reflects the full cost per student served.
AES’s preschool program accepts both Andover-resident and out-of-district families on a tuition basis and has historically been funded through tuition revenue, School Readiness grants, and Smart Start grants — not from the general operating fund that goes to referendum. The preschool has grown from 2 classrooms (through 2023-24) to 3 classrooms (2024-25) to 4 classrooms (2025-26).
Note on the CT SDE NCEP methodology: The CT SDE Net Current Expenditures Per
Pupil for Andover was $24,643 in 2024-25 — higher than the figures below
because NCEP uses Andover-resident-only ADM (187 students), not total school
headcount (241), and includes all funding sources. See the CT State Comparison
section below for the full NCEP series and peer group data.
Note on enrollment data sources. Monthly enrollment counts in this report are drawn from PowerSchool, the student information system used by Andover Elementary and required by the Connecticut State Department of Education. Each enrolled student is identified by a State Assigned Student Identifier (SASID), a unique permanent ID assigned at first enrollment in any Connecticut public school and tracked across districts throughout a student’s K–12 career. The same PowerSchool counts are submitted to CT SDE for the official October 1 enrollment census and other state reporting. The enrollment figures used here therefore match what the state and AES would independently report; they are not internal estimates.
Monthly enrollment figures are drawn from PowerSchool, the student information system Andover Elementary uses for state reporting (all students enrolled at AES regardless of town of residence). Each student is tracked via a State Assigned Student Identifier (SASID); the same counts are submitted to CT SDE for official enrollment reporting. Annual averages are calculated from all available monthly counts and are used as the enrollment denominator in the per-pupil table below.
| Month | 2020–21 | 2021–22 | 2022–23 | 2023–24 | 2024–25 | 2025–26 |
|---|---|---|---|---|---|---|
| August | 177 | 193 | 200 | 206 | 240 | 249 |
| September | 176 | 193 | 201 | 206 | 240 | 249 |
| October | 175 | 193 | 198 | 206 | 240 | 247 |
| November | 179 | 193 | 198 | 207 | 242 | 249 |
| December | 179 | 191 | 198 | 214 | 242 | 253 |
| January | 180 | 192 | 197 | 213 | 241 | 259 |
| February | 181 | 194 | 198 | 217 | 242 | 259 |
| March | 183 | 192 | 198 | 220 | 242 | 259 |
| April | 184 | 193 | 199 | 220 | 242 | 256 |
| May | 184 | 193 | 199 | 220 | 241 | 256 |
| June | 183 | 193 | 200 | 219 | 242 | — |
| Annual Avg | 180 | 193 | 199 | 214 | 241 | 254 † |
† 2025–26 average is through May 2026 only (10 months); June not yet available.
Pre-K enrollment by year (confirmed from NCES CCD and school enrollment report):
| School Year | Pre-K classrooms | Pre-K students | K–6 students | Total |
|---|---|---|---|---|
| 2020–21 | 2 | est. 25–30 | est. 145–155 | 180 avg |
| 2021–22 | 2 | est. 30–34 | est. 159–163 | 193 avg |
| 2022–23 | 2 | est. 30–34 | est. 165–169 | 199 avg |
| 2023–24 | 2 | 34 | 171 (Oct. count) | 214 avg |
| 2024–25 | 3 | 60 | 179 (Oct. count) | 241 avg |
| 2025–26 | 4 | 67 (May) | 189 (May) | 254 avg (10 mo.) |
Pre-K counts for 2023–24 and 2024–25 are confirmed from NCES CCD. The 2025–26 figure (67 Pre-K in 4 classrooms, 256 total) is from the May 2026 enrollment report. Earlier years are estimated based on 2 classrooms operating at about 16–17 students each; COVID-era hesitancy likely kept pre-K below capacity in 2020–21.
Each year’s levy percentage is based on the prior October 1 enrollment count for grades 7–12, confirmed from RHAM Superintendent budget presentations to the three member towns:
| Budget FY | Oct. Count Used | RHAM Total | Andover Students | Andover % | Source |
|---|---|---|---|---|---|
| 2021–22 | Oct 1, 2020 | 1,302 | 223 | 17.13% | Exact levy table, RHAM → Hebron BOF Mar 2021 |
| 2022–23 | Oct 1, 2021 | 1,221 | 203 | 16.63% | The Chronicle Apr 2022; Hebron TM Mar 2024 |
| 2023–24 | Oct 1, 2022 | 1,188 | 171 | 14.43% | RHAM → Hebron BOF Mar 2023 (369 MS + 819 HS) |
| 2024–25 | Oct 1, 2023 | 1,080 | 145 | 13.43% | Confirmed % from Hebron TM Mar 2024 |
| 2025–26 | Oct 1, 2024 | 1,078 | 145 | 13.43% | RHAM → Hebron BOF Mar 2025 (354 MS + 724 HS) |
The sharp enrollment decline at RHAM — from 1,302 (Oct 2020) to 1,078 (Oct 2024) — cut Andover’s share from 17.13% to 13.43%, reducing the levy by over $1 million per year despite rising RHAM budgets.
| School Year | Pre-K | K–6 avg | Total avg | AES Budget | $/student (all) | YoY | $/student (K–6 only) | YoY |
|---|---|---|---|---|---|---|---|---|
| 2020–21 | est. 27 | est. 153 | 180 | $3,902,400 | $21,680 | — | $25,506 | — |
| 2021–22 | est. 32 | est. 161 | 193 | $3,902,400 | $20,220 | −6.7% | $24,239 | −5.0% |
| 2022–23 | est. 32 | est. 167 | 199 | $4,102,787 | $20,617 | +2.0% | $24,568 | +1.4% |
| 2023–24 | 34 | 179 | 213 | $4,234,796 | $19,882 | −3.6% | $23,658 | −3.7% |
| 2024–25 | 60 | 181 | 241 | $4,348,058 | $18,042 | −9.3% | $24,022 | +1.5% |
| 2025–26 ✓ | 67 (May) | 187 (May) | 254 † | $4,565,461 | $17,974 * | −0.4% * | $24,414 * | +0.7% * |
| 2026–27 ⚠️ | est. 70 * | est. 192 * | est. 262 * | $4,839,390 | $18,471 * | +2.8% * | $25,205 * | +4.0% * |
* Approximate. The 2025–26 averages reflect a partial school year (through May 2026 only, 10 months) and will shift slightly when the June count is available. The 2026–27 row uses the proposed third-referendum AES budget of $4,839,390 and projected enrollment based on current trends; per-pupil figures will be recomputed once the budget is approved and actual enrollment is recorded.
Annual averages rounded to whole numbers. AES budget = total approved at referendum (or proposed for 2026-27). “All students” denominator = average monthly PowerSchool enrollment count (Pre-K through Grade 6, all towns). “K–6 only” denominator = total average minus Pre-K count (67 for 2025-26).
† 2025–26 average through May 2026 only (10 months); full-year average will change when June data is available.
| Measure | 2021–22 (base) | 2024–25 | 2025–26 * | 2026–27 (proposed) * |
|---|---|---|---|---|
| Cost/student — all grades | $20,220 | $18,042 | $17,974 | $18,471 |
| Change vs. 2021–22 | — | −10.8% | −11.1% | −8.6% |
| Cost/student — K–6 only | $24,239 | $24,022 | $24,414 | $25,205 |
| Change vs. 2021–22 | — | −0.9% | +0.7% | +4.0% |
| CPI-U (Jan. 2020 → Jan. 2026) | — | +23.1% | +23.1% | — |
| Gap vs. inflation (K–6) | — | −24 pts | −22 pts | −19 pts |
* The 2025–26 column uses enrollment through May 2026 (10 months); the June count is not yet available and will shift the averages slightly. The 2026–27 column is projected based on the proposed third-referendum budget and current enrollment trends.
Updated context. The two-referendum revision process brought the 2026-27 AES budget from +10.91% (Town Meeting) to +6.00% (proposed third referendum). At the proposed budget, the per-pupil K–6 cost of $25,205 (+4.0% vs. 2021-22) remains well below the cumulative inflation benchmark of roughly 23% since 2020, and far below the projected cumulative COLA of ~34% through January 2027. The all-students figure continues to be held down by the growing Pre-K denominator.
Statewide comparison
The figures in the preceding section are calculated from the AES approved budget divided by school enrollment — a transparent metric tied directly to what voters approved. A second perspective comes from the CT State Department of Education’s Net Current Expenditures Per Pupil (NCEP), the official state metric published annually and used for excess cost grant calculations. NCEP differs from the budget/headcount figures in two key ways: (1) it uses Average Daily Membership (ADM) — Andover-resident students only, with Pre-K counted at full-time equivalency — rather than total school headcount including out-of-district preschool students; and (2) it includes all funding sources (local, state, federal), not only the approved local budget.
Andover is an elementary-only district — it runs Pre-K through Grade 6 locally while sending grades 7–12 to Regional School District 8. Because of this structure, Andover is not meaningfully comparable to full K–12 towns that spread administrative overhead across more grade levels. Connecticut has approximately 26 such elementary-only districts, and they form Andover’s natural peer group for NCEP comparisons.
| School Year | Andover NCEP | YoY | Peer avg (ex. outliers) | Andover vs. peer avg |
|---|---|---|---|---|
| 2020–21 | $22,445 | — | $22,933 | −$488 |
| 2021–22 | $22,563 | +0.5% | $23,325 | −$762 |
| 2022–23 | $22,816 | +1.1% | $24,074 | −$1,258 |
| 2023–24 | $23,439 | +2.7% | $24,973 | −$1,534 |
| 2024–25 | $24,643 | +5.1% | $27,119 | −$2,476 |
| 5-yr change | +9.8% | +18.3% |
Andover’s 5-year NCEP growth (+9.8%) was roughly half the pace of the peer average (+18.3%). The gap between Andover and the peer average has widened from $488 below in 2020-21 to $2,476 below in 2024-25.
Five districts — Canaan, Cornwall, Kent, Norfolk, and Sharon — have ADM well below 200 students (some below 100). School districts carry significant fixed costs that do not scale proportionally with enrollment: administrative staff, special education services, and mandated programs. When these fixed costs are divided across very few students, the resulting per-pupil figure is two to three times higher than a district with 300+ students. For example, in 2024-25: Sharon (128 ADM) $46,587; Cornwall (118 ADM) $41,009; Canaan (93 ADM) $40,210. The difference is not primarily a matter of programmatic choices — it is a mathematical consequence of fixed costs spread across far fewer students. Two averages are shown in the table below: one including all 26 districts and one excluding these five.
Figures are CT SDE NCEP. Districts marked * have ADM below 200 (outliers). Sorted by 2024-25 NCEP, highest to lowest. Source: CT SDE Bureau of Fiscal Services.
| District | RSD | 2020–21 | 2021–22 | 2022–23 | 2023–24 | 2024–25 |
|---|---|---|---|---|---|---|
| Sharon * | 1 (9–12) | $43,367 | $53,217 | $48,021 | $49,798 | $46,587 |
| Cornwall * | 1 (9–12) | $32,212 | $31,316 | $37,019 | $36,114 | $41,009 |
| Canaan * | 1 (9–12) | $34,948 | $35,612 | $36,169 | $36,174 | $40,210 |
| Norfolk * | 7 (7–12) | $26,562 | $30,452 | $31,691 | $36,808 | $38,465 |
| Kent * | 1 (9–12) | $30,153 | $30,015 | $35,652 | $35,336 | $38,550 |
| Essex | 4 (7–12) | $23,507 | $25,055 | $27,919 | $28,889 | $32,737 |
| Salisbury | 1 (9–12) | $26,598 | $27,843 | $30,451 | $30,154 | $32,549 |
| Redding | 9 (9–12) | $26,979 | $27,299 | $28,642 | $28,976 | $31,257 |
| Scotland | 11 (9–12) | $27,455 | $26,913 | $26,636 | $27,531 | $30,934 |
| Hampton | 11 (9–12) | $28,463 | $28,172 | $28,438 | $29,920 | $30,485 |
| Deep River | 4 (7–12) | $22,479 | $24,489 | $26,974 | $28,498 | $30,816 |
| Colebrook | 7 (7–12) | $24,431 | $25,564 | $27,449 | $29,074 | $30,812 |
| Chester | 4 (7–12) | $22,495 | $23,289 | $24,778 | $27,734 | $30,473 |
| Sherman | — | $24,572 | $25,335 | $24,830 | $26,415 | $29,218 |
| North Canaan | 1 (9–12) | $26,169 | $27,336 | $28,911 | $28,891 | $29,178 |
| Chaplin | 11 (9–12) | $27,857 | $25,806 | $26,683 | $27,203 | $29,840 |
| New Hartford | 7 (7–12) | $21,105 | $22,002 | $22,766 | $23,419 | $26,815 |
| Willington | 19 (9–12) | $22,332 | $22,595 | $24,482 | $24,482 | $27,013 |
| Easton | 9 (9–12) | $21,932 | $21,940 | $22,941 | $24,438 | $26,374 |
| Barkhamsted | 7 (7–12) | $21,904 | $23,370 | $23,978 | $24,064 | $25,222 |
| Andover | 8 (7–12) | $22,445 | $22,563 | $22,816 | $23,439 | $24,643 |
| Hebron | 8 (7–12) | $19,476 | $20,385 | $20,693 | $22,463 | $24,722 |
| Orange | 5 (7–12) | $19,348 | $19,145 | $19,688 | $20,506 | $21,529 |
| Woodbridge | 5 (7–12) | $19,270 | $19,208 | $20,269 | $20,269 | $21,341 |
| Marlborough | 8 (7–12) | $18,829 | $19,672 | $19,681 | $21,765 | $22,562 |
| Bethany | 5 (7–12) | $20,210 | $19,582 | $18,948 | $19,909 | $20,824 |
| Avg (all 26) | $25,110 | $25,917 | $27,035 | $27,875 | $30,133 | |
| Avg (ex. outliers) | $22,933 | $23,325 | $24,074 | $24,973 | $27,119 |
Among the 21 non-outlier districts, 16 spent more per pupil than Andover in 2024-25, placing Andover 17th — in the lower third of the group but above its two RSD 8 partners: Andover ($24,643) slightly trails Hebron ($24,722) and is well above Marlborough ($22,562). The three RSD 5 districts (Bethany, Orange, Woodbridge) all spend notably less than Andover. The slowest-growing districts in the group over five years were generally those that started higher; Andover’s unusually slow growth (+9.8% vs. +18.3% peer average) may partly reflect the denominator effect from preschool expansion artificially reducing per-pupil denominators in the NCEP calculation.
Note: NCEP figures are published ~15 months after year-end. 2025-26 data will not be available until fall 2026. Data sourced from CT SDE Bureau of Fiscal Services; see sources section.
Analysis
FY 2022-23 Was the Peak Year. At $12,941,223, the FY 2022-23 budget was the highest in this series — higher even than the proposed 2026-27 budgets through two referendums. This was driven by a 12.0% jump in General Government (to $3,811,499) alongside AES and RHAM both still above $5M. The subsequent sharp RHAM decline has kept total budgets below this peak through FY 2025-26.
RHAM Levy Structural Decline. Andover’s levy peaked at $5,227,811 in FY 2020-21 and has declined to $4,135,532 by FY 2025-26 — a 20.9% nominal drop in five years, representing a 44% real (inflation-adjusted) decline. The proposed third-referendum RHAM levy of $4,079,221 gross (net $3,820,345 after accounting error) continues this downward trend. This is almost entirely due to Andover’s enrollment share at RHAM shrinking from 17.13% (Oct 2020) to 13.43% (Oct 2024), not to RHAM’s own budget declining.
AES Two-Year Freeze Then Step Increases — and Two-Referendum Retreat. AES was held at exactly $3,902,400 for both FY 2020-21 and FY 2021-22 — a COVID-era cost constraint. It then rose in three steps: +5.1% in FY 2022-23, +3.2% in FY 2023-24, +2.7% in FY 2024-25, and +5.0% in FY 2025-26 (after the first referendum failed with a proposed 8.8% increase). The original FY 2026-27 Town Meeting proposal of +10.91% ($5,063,651) triggered back-to-back referendum failures; the proposed third-referendum budget of $4,839,390 (+6.00%) represents a cut of $224,261 from the original Town Meeting figure.
General Government Cost Trajectory. General Government was held essentially flat for two years ($3,405,166 in FY 2020-21, $3,405,273 in FY 2021-22), then jumped 12% in FY 2022-23 ($3,811,499), dipped slightly in FY 2023-24 ($3,740,851), then surged to $4,343,347 in FY 2024-25 — a 16% single-year increase driven primarily by increased capital fund contributions and operating cost pressures. FY 2025-26 brought a modest decrease to $4,198,432. The FY 2026-27 General Government budget of $4,345,704 (including capital) was approved at the second referendum on May 26, 2026 — it is now a fixed component of the FY 2026-27 budget regardless of the outcome of the third referendum on AES and RHAM.
FY 2026-27: Two Failed Referendums. The May 5, 2026 first referendum defeated the entire budget in a single question. The May 26, 2026 second referendum split the budget into separate questions: General Government was approved (412–367) but AES was defeated 431–343 and the RHAM levy also failed. Advisory question results at the second referendum showed 556 voters considered the AES budget too high, with only 120 saying it was too low. The Board of Finance has since revised AES downward from $5,013,651 to $4,839,390 (+6.0% over FY 2025-26) for the third referendum. The RHAM levy figure has also been updated to $4,079,221 gross in the revised budget.
FY 2025-26: First Failed Referendum in Recent Memory (now second in consecutive years). The May 6, 2025 budget of $13,062,497 — driven by a proposed 8.8% AES increase — was defeated 271–310. The second referendum was approved. Andover now has two consecutive years of at least one failed referendum.
Mill Rate Trend. The mill rate declined from 36.0 mills (FY 2021-22 actual, after BOF correction) to a trough of 31.29 mills (FY 2023-24), then rose modestly to 31.59 mills (FY 2025-26). The original Town Meeting proposal for 2026-27 was 33.38 mills. The proposed third-referendum budget, at an estimated 31.45 mills, would be essentially flat with FY 2025-26 — a dramatic difference from the +1.79 mill increase originally proposed.
FY 2026-27 Proposed Drivers (original). The biggest single driver in the original Town Meeting budget was AES at +10.91%, driven by the February 11, 2026 AES Board update. Key General Government increases: employee benefits +13.79% (health insurance +21%), public welfare +10.05% (senior services, transportation, youth services), town offices +8.46%, public safety +5.5%. These underlying cost pressures remain even in the revised budget; the reductions represent cuts to the proposed increases, not elimination of the underlying pressures.
Documentation
Download
This report is available in three formats, all located alongside this page: