SHEBOYGAN, WI (WHBL) - The Sheboygan Area School District’s $147 million budget is adopted and its tax levy certified. The board of education took just a few minutes Tuesday evening to approve these measures. It could not be done sooner due to a property tax cut approved by state legislators last month that allowed districts to lower their tax levy. In Sheboygan, the levy dropped over $361,000 to just over $39 million. However, a decrease in overall property values across the district has resulted in an overall tax rate increase from last year of nine cents per thousand.