PARIS — The Paris Board of Education on Monday set a levy of $2.2 million for next year’s budget, up 28 percent from this year.

Paris electors had previously approved the levy at the school’s annual meeting in August.

In voting to approve the levy, the board also set the property tax rate at $7.85 per $1,000 of assessed valuation, up from $6.11 per $1,000 this year. The tax rate was about 2 cents higher than the estimated rate presented at the annual meeting.

That means the owner of a home assessed at $200,000 would pay $1,570 to support the school, or an increase of about $348 over this year, up $4 from the annual meeting estimate.

Administrator Roger Gahart said the tax rate difference was due to a decrease in the equalized value for the district. The equalized value was certified Oct. 1, after the annual meeting.

Gahart said the board is shifting the annual meeting for 2010 later in the fall to avoid that issue.

Paris residents in June approved an increase in the district’s levy limit in a referendum.

In addition to voting on the levy Monday, the board met in closed session to discuss personnel issues. Representative of the board and the Paris teachers union, represented by Southern Lakes United Educators, met for their first contract negotiation session since presenting their opening proposals last month.

The two sides are sharply divided. The board is seeking a pay freeze and concessions in retirement and health benefits. Teachers are seeking an across-the-board 3 percent pay hike.

Gahart said he could not comment on the progress of negotiations.