LEWISTON — Residents will decide whether to approve a $101 million budget for the Lewiston school district Tuesday.

The proposal represents a 3% increase from the current spending plan of $98.8 million and a tax rate increase of $1.34. The owner of a property valued at $200,000 would pay an estimated $268 more in taxes next year, if the budget is approved.

To reduce costs, School Committee members elected to cut 61 positions from the budget this year, two-thirds which are vacant. More than half of the positions are in special education, including two resource room teachers, 12 behavioral health professionals and 22 education technicians, Superintendent Jake Langlais previously said.

The budget also includes a $1 million reserve fund, which can be used in financial emergencies, Langlais said. To access the reserve fund, the district would need approval from both the School Committee and City Council.

City councilors approved the school budget Tuesday in addition to a $58.3 million municipal budget.

Residents will be asked two questions on the ballot. The first asks whether residents will approve the $101 million budget. The second is a nonbinding advisory question which asks residents to indicate whether they feel the proposed budget is “too high,” “acceptable” or “too low.”

Ballots will be cast in the Longley School gym, 145 Birch St., from 7 a.m. to 8 p.m.