OGDEN VALLEY
CITY
ESTABLISHED 2026
FY27 BUDGET
BUILDING A STRONG FOUNDATION
FOR OGDEN VALLEY'S FUTURE
FISCAL YEAR 2027 PROPOSED BUDGET
JULY 1, 2026 – JUNE 30, 2027
COMMUNITY STEWARDSHIP SAFETY INFRASTRUCTURE TRANSPARENCY
Table of Contents
Budget Overview ...................................................................................................................... 2
Message from the Mayor ........................................................................................................ 3
Elected Officials ...................................................................................................................... 4
Department Budget Summary .................................................................................................... 6
Administration...................................................................................................................... 7
Public Safety ........................................................................................................................ 7
Building Department ............................................................................................................. 7
Community Development ...................................................................................................... 7
Public Works - Municipal Services ........................................................................................... 8
Class C - Roads .................................................................................................................... 8
Budget Q&A Guide ................................................................................................................... 9
Transportation Utility Fee Q & A ................................................................................................ 10
FY27 Proposed Budget ............................................................................................................ 11
Personnel ............................................................................................................................. 12
Revenue ............................................................................................................................... 12
Expenditures ......................................................................................................................... 13
Alternate Proposed FY27 Budget .............................................................................................. 15
Property Tax Impact Schedule ............................................................................................... 18
Tentative Truth-in-Taxation Budget ......................................................................................... 21
2 | P a g e
Budget Overview
At the time this budget was prepared, the City had not received final guidance on whether it would be
permitted to complete the Truth-in-Taxation process and adjust its property tax rate for FY27. Because
this issue remains unresolved, the City has developed two parallel budget scenarios to ensure
transparency and compliance with all applicable requirements while additional information is gathered.
The first scenario, labeled "Tentative Truth-in-Taxation Budget," reflects the services, staffing, studies,
and projects that could be funded if the City is allowed to complete the Truth-in-Taxation process and
increase property tax revenues. The second scenario, labeled "Alternate – Proposed FY27 Budget,"
reflects a reduced budget that reduces services and delays critical studies to fit within the revenue
streams available without a tax increase. Unless otherwise noted, the information presented in this
budget book is based on the Alternate – Proposed FY27 Budget.
Presenting both budget scenarios allows residents, elected officials, and staff to understand the
potential impacts of each outcome. The City will continue to follow all legal and financial requirements
and will not spend any revenues associated with a potential tax increase unless and until those revenues
are authorized and available.
If the City is unable to increase property tax revenues through the Truth-in-Taxation process, staffing
additions, road maintenance, and critical storm water studies will be delayed. The City will focus
available resources on maintaining core services and safety.
Road funding remains one of the City’s biggest financial challenges. Current revenues are not enough to
fully pay for road maintenance, daily operations, and future road improvements. If the City is unable to
increase property tax revenues, a Transportation Utility Fee (TUF) will be needed to provide a reliable
source of funding for transportation services. The timing and extent of road maintenance and
improvement projects will depend on when the TUF can be put in place and how much revenue it
generates. Once that information is available, the City can amend the budget to match planned expenses
with available funding.
Message from the Mayor
As we prepare for the upcoming fiscal year, our City continues to navigate the challenges and opportunities that
come with being a newly incorporated community. This proposed budget reflects our commitment to
responsible financial management while continuing to provide essential services to residents.
Over the past six months, we have worked to better understand the City’s long-term financial needs,
particularly in areas such as roads, public safety, planning, and public works. While revenue limitations
required us to make difficult decisions and delay projects and staffing additions, this budget focuses on
maintaining core services without the availability of a property tax increase.
3 | P a g e
The budget also reflects important progress as the City begins transitioning to managing its own building
permit services and continues pursuing long-term funding solutions for transportation and infrastructure
needs. We remain committed to seeking grants, identifying efficiencies, and planning carefully for future
growth and community needs.
I want to thank the City Council, staff, and residents for their continued support, patience, and
involvement as we work together to build a strong foundation for the future of our community.
4 | P a g e
Elected Officials
Five Districts. One Community.
Mayor Janet Wampler
Mayor
jwampler@ogdenvalley.gov
Areas of Oversight
• Administration
• Recorder Clerk
• Council Operations
• Finance/Budget
• Interagency & Governmental Coordination
Tia Shaw
District 1
tshaw@ogdenvalley.gov
Areas of Oversight
• Economic Development
• Business Licensing
• Special Events
• Emergency Preparedness
• Animal Control
R Peggy Dooling Baker
District 2
pdoolingbaker@ogdenvalley.gov
Areas of Oversight
• IT & Website
• Community Engagement
• Health Department
• Law Enforcement
5 | P a g e
Kay Hoogland
District 3
khoogland@ogdenvalley.gov
Areas of Oversight
• Legal
• HR
• Finance/Budget
• Treasury
• Communications
Chad Booth
District 4
cbooth@ogdenvalley.gov
Areas of Oversight
• Planning/Land Use
• Code Enforcement
• Building Permits
Don Hickman
District 5
dhickman@ogdenvalley.gov
Areas of Oversight
• Public Works
• Engineering
• Finance/Budget
• Strategic Planning
OUR COMMITMENT
Your City Council is committed to transparent leadership, responsible stewardship, and making
decisions that support the long-term health and prosperity of our community.
6 | P a g e
Department Budget Summary
Administration
The Administration Department budget provides funding for the general management and daily
operations of the City. This includes funding for a part-time City Manager or the Mayor to oversee City
operations, perform essential legal and financial functions, coordinate services, manage projects, and
support long-term planning efforts. The budget also includes a small stipend for the City Council and
Mayor in recognition of their service and responsibilities, comparable to other similarly situated cities. In
addition, a limited amount of funding is included for administrative staff who assist with financial
management, record keeping, public communication, meeting coordination, and other administrative
functions necessary to support City operations. The City will continue to rely heavily on volunteers to help
support City functions as it works to provide services within current financial limitations.
Public Safety
The Public Safety budget will continue funding agreements with the County for police and animal control
services to ensure continued public safety coverage throughout the Valley. The budget also includes
funding for a part-time school crossing guard to help improve pedestrian safety for students and families
near the school.
Building Department
The Building Department budget reflects the City beginning the transition from the County to managing
and issuing its own building permits. At this time, the City does not plan to hire a dedicated employee for
the department. Instead, the budget includes funding to help support shared administrative staff who will
assist with customer service and related administrative functions during the transition.
Community Development
The Community Development Department oversees planning, zoning, development review, and
permitting-related services throughout Ogden Valley. The department supports responsible growth, long-
range planning efforts, infrastructure coordination, and compliance with City ordinances and
development standards.
The Alternate – Proposed FY27 Budget, includes less funding for contracted planning and engineering
services and removes funding for the Community Development Director position that was included in the
Tentative Truth-in-Taxation budget. Those items were originally proposed based on the possibility of
receiving additional property tax revenue through the Truth-in-Taxation process. These reductions will
slow project timelines, limit the City’s ability to review development applications, and delay long-range
planning efforts. The City will continue to focus on essential planning and development services while
evaluating future staffing needs and available financial resources.
7 | P a g e
Public Works - Municipal Services
The Public Works Department is responsible for supporting essential municipal infrastructure and
operational services throughout the City. Department responsibilities include roadway maintenance,
engineering support, GIS services, trail maintenance, weed control, stormwater planning, and
infrastructure oversight.
The Alternate – Proposed FY27 Budget includes funding for a Public Works Manager while reducing
funding for several engineering studies and infrastructure planning efforts that were proposed in the
Truth-In-Taxation Tentative Budget. As a result, some studies, capital planning efforts, and infrastructure
updates may be delayed while the City continues pursuing grant funding opportunities and prioritizing
critical operational and maintenance needs.
Class C - Roads
The Class C – Roads budget reflects the gap between available funding and the cost of maintaining safe
and reliable roads. If the City is unable to increase property tax revenues through the Truth-in-Taxation
process, a Transportation Utility Fee (TUF) will be necessary to fund road maintenance and operations.
The City prefers property tax funding because it is less costly to administer and allows residents to
benefit from existing property tax relief programs. The timing and scope of road projects will depend on
when the TUF can be implemented and the revenue it generates. For more information about the
proposed TUF, please see the Q&A section.
8 | P a g e
Budget Q&A Guide
Q: Why did the budget change after the tentative budget was adopted?
A: The Tentative Truth-In-Taxation Budget was based on the best information available at the time and
was intended as an initial planning document required under the state’s Truth in Taxation process, which
allows cities to propose property tax increases. Since its adoption, clearer financial data and revenue
limits have emerged, especially a dispute over the City’s eligibility to participate in the Truth in Taxation
process, which the City is challenging. While that dispute is being resolved, the City has prepared an
Alternate – Proposed FY27 Budget, which reflects operations without additional property tax revenue.
The City reduced or delayed some services, projects, and proposed staffing to keep this restricted budget
balanced and aligned with community priorities. To provide the necessary revenue for this budget, the
City is still awaiting final funding and financing information from Zions Bank. As additional details
become available, the budget may be updated and adjusted accordingly.
Q: Why are revenues lower than originally projected?
A: Revenue projections prepared during the incorporation feasibility study were based on sales tax trends
during the COVID-19 period. Those sales tax revenues were temporarily and artificially inflated and did
not reflect normal long-term revenue growth. As the City has begun collecting and analyzing actual
revenues, several categories are performing below the original projections. At the same time, the
feasibility study underestimated the startup expenses of a newly incorporated city. Actual revenue and
expenses are both significantly different from projections in the feasibility study, leaving the City with a
substantial funding gap. Updated forecasts now better reflect current economic conditions, normal sales
tax patterns, and slower-than-anticipated growth.
Q: What is creating the funding challenge?
A: The City is facing several financial challenges common to newly incorporated communities. Actual
revenues are lower than the projections in the feasibility study, while the cost of providing services and
maintaining infrastructure is higher than expected. The City is also managing cash flow challenges
because property tax revenues are not received until December and the City does not yet have significant
financial reserves. In addition, startup costs related to incorporation, including general plan and master
plan studies, have added additional financial pressure.
Q: Could staffing levels be affected?
A: Yes. Due to current financial constraints and limited revenue growth, the City will need to continue
relying heavily on volunteers and contracted support in several service areas. Limited staffing may result
in delayed response times for non-emergency services, projects, permitting, and resident assistance.
9 | P a g e
The City will continue prioritizing essential services while working to build long-term financial
sustainability.
Q: How does infrastructure funding affect service levels?
A: Consistent infrastructure investment helps prevent larger, more expensive repairs in the future.
Maintaining roads, storm drainage, and infrastructure on schedule helps preserve service quality and
reduce long-term costs.
Q: What services are protected as priorities?
A: Public safety, snow removal, and essential public services remain top priorities.
Transportation Utility Fee Q & A
Q: What is a Transportation Utility Fee?
A: A Transportation Utility Fee (TUF) is a dedicated monthly fee used to fund transportation infrastructure
and roadway maintenance. Similar to utility fees for water, sewer, or stormwater services, the fee
provides a stable and predictable funding source specifically for transportation-related needs.
Q: Why is a Transportation Utility Fee needed?
A: Transportation infrastructure costs continue to rise due to inflation, aging roads, increased traffic
demand, higher construction costs, and ongoing maintenance needs. The City is currently awaiting final
guidance regarding its ability to increase property tax revenues through the Truth-in-Taxation process. If a
property tax increase is not possible, a Transportation Utility Fee (TUF) will be needed to provide a stable
funding source for road maintenance and transportation infrastructure.
Q: What happens if roadway maintenance is delayed?
A: Deferred maintenance does not eliminate costs — it increases them. Preserving roads through
ongoing maintenance is significantly less expensive than allowing roads to deteriorate to the point where
full reconstruction is required.
Q: What would the Transportation Utility Fee fund?
A: The fee may support:
• Street maintenance and preservation.
• Pavement rehabilitation and overlays.
• Roadway safety improvements.
• Sidewalk and trail connectivity.
• Snow removal operations.
10 | P a g e
• Long-term transportation infrastructure planning.
Q: How is the fee structured?
A: Transportation Utility Fees are typically structured based on property type and estimated
transportation system usage. Residential, commercial, and industrial properties may have different fee
categories. The City plans to complete a study to evaluate how different users impact the road system
and to help ensure the fee structure and amounts are fair, reasonable, and aligned with actual roadway
use and maintenance needs.
Q: What are the benefits of a Transportation Utility Fee?
A: Benefits include:
• More stable and predictable transportation funding.
• Improved long-term roadway maintenance planning.
• Reduced risk of costly deferred maintenance.
• Greater transparency regarding how transportation dollars are used.
• The ability to preserve roadway conditions before major reconstruction becomes necessary.
11 | P a g e
FY27 Proposed Budget
Personnel
As funding levels become clearer, the City will review staffing and operational needs to determine the
best use of available resources. This review will consider current workloads, volunteer support, changes
resulting from bringing business license and building permit services in-house, and the additional
administrative responsibilities associated with implementing and managing a Transportation Utility Fee
(TUF), if required. No final decisions have been made, and future staffing needs will be evaluated based
on service demands, operational requirements, and available funding. Personnel costs for shared
positions are allocated among departments based on the estimated percentage of time each employee
is expected to spend supporting those activities.
12 | P a g e
Revenue
Taxes provide the largest source of City revenue, followed by licenses and permits, transportation
funding, and the proposed Transportation Utility Fee (TUF). Smaller revenue sources include impact fees,
charges for services, fines, intergovernmental revenue, and miscellaneous revenue.
13 | P a g e
Expenditures
The Alternate FY27 Proposed Budget focuses on available resources on core City services. The largest
expenditures are for roads and transportation, public safety, public works, building inspection, and
administration. Funding for some projects, studies, and service enhancements has been reduced or
delayed while the City works within current revenue constraints. The budget also includes an addition to
fund balance, which helps improve the City's financial stability, manage cash flow throughout the year,
and provide resources for unexpected expenses or emergencies.
14 | P a g e
Ogden Valley City Alternate - FY27 Proposed Budget
*Prepared Assuming No Additional Property Tax Revenue Through the Truth-in-Taxation Process
Account Description Current Year Budget Current Year Act 2/26 FY27 Proposed Budget
Taxes
10-31-100 Property Tax -
$ -
$
$ 489,519.00
10-31-200 Prior Years Delinquent -
$ -
$ -
$
10-31-300 Sales and Use Tax $ 209,884.93
896,693.00
$
$ 1,300,000.00
10-31-310 Municipal Energy Sales Tax-
$ -
$
$ 361,500.00
10-31-450 Transient Room Tax-
$ -
$
$ 56,250.00
10-31-500 Fee-in-Lieu of Property Taxes $ -
33,740.00
$
$ 35,000.00
10-31-550 Penalties and Interest on Delinquent Taxes -
$ -
$ -
$
Total Taxes $ 209,884.93
930,433.00
$
$ 2,242,269.00
Licenses and Permits
10-32-100 Business Licenses and Permits -
$ -
$
$ 30,000
10-32-150 Non-Business Licenses and Permits -
$ -
$
$ -
15-32-200 Building Permits Plan Check -
$ -
$
$ 176,000
15-34-350 Building Inspection Fees -
$ -
$
$ 504,700
10-32-250 Animal Licenses -
$ -
$
$ -
17-32-230 P & Z Permit Fees -
$ -
$
$ 93,600
17-32-235 Engineering Permit Fees -
$ -
$
$ 150,000
Total Licenses and Permits -
$ -$ 954,300$
Charges for Services
10-34-600 Refuse Collection Charges $ -
34,800.00
$
$ 25,000
Total Charges for Services $ -$ 34,800.00
25,000$
Fines and Forfeitures
10-35-100 Fines -
$ -
$
$ 1,000
Total Fines and Forfeitures -
$ -$ 1,000$
Class C & Transportation
11-31-121 Transportation Tax $ 18,955.39
6,000.00
$
$ 114,000
11-31-503 Class "C" Road Fund Allotment $ -
367,823.00
$
$ 700,000
11-36-100 Interest Earnings -
$ 2.95
$
$ 5,000
11-31-600 Transportation Utility Fee -
$ -
$
$ 600,000
Conditional Transportation Utility Fee Reduction -
$ -
$ -
$
Total Intergovernmental Revenue $ 18,958.34
373,823.00
$
$ 1,419,000.00
Intergovernmental Revenue
10-33-300 Solid Waste Deliquent Account Recovery $ -
5,195.00
$
$ 10,500
19-33-200 State Grant Revenue $ -
225,000.00
$
$ -
Total Intergovernmental Revenue $ -$ 230,195.00
10,500.00$
Miscellaneous Revenue
10-36-100 Interest Earnings $ 463.72
5,000.00
$
$ 6,000.00
10-36-900 Miscellaneous Revenue -
$ -
$ -
$
10-36-950 Donations -
$ 3,843.56
$ -
$
Total Miscellaneous Revenue $ 4,307.28$ 5,000.00
6,000.00$
Other Sources of Funding
10-90-150 Proceeds From Borrowing $ 200,000.00
200,000.00
$ $875,000.00
10-90-200 County Interlocal Short-Term Obligation $ -
746,865.00
$
$ -
Total Other Sources of Funding $ 200,000.00
946,865.00
$ 875,000.00$
Impact Fees
24-37-800 Trails Impact Fee -
$ -
$
$ 202,000.00
24-37-810 Storm Drain Impact Fee -
$ -
$
$ 102,500.00
24-37-850 Roadway Impact Fee -
$ -
$
$ 64,500.00
Total Impact Fee -
$ -$ 369,000.00$
TOTAL REVENUES $ 433,150.55
2,521,116.00
$
$ 5,902,069.00
Administration
10-44-110 Salaries and Wages -
$ -
$
$ 112,269
10-44-140 Health Insurance -
$ -
$
$ 16,800
10-44-145 FICA and Medicare -
$ -
$
$ 8,500
10-44-150 Retirement Contributions -
$ -
$
$ 7,000
10-44-230 Travel Education and Training $ -
5,000.00
$
$ 20,000
10-44-260 Office Supplies $ -
1,000.00
$
$ 2,000
10-44-230 Computers and Equipment $ -
9,500.00
$
$ 3,000
10-44-297 Software $ 7,375.00
25,580.00
$
$ 28,000
10-44-300 Information Technology $ -
8,000.00
$
$ 21,000
10-44-310 Accounting Services $ -
35,000.00
$
$ 55,000
10-44-305 Legal Services $ 23,756.00
45,000.00
$
$ 57,000
10-44-315 Engineering Services $ -
34,500.00
$
$ 46,750
10-44-320 Other Professional Services $ -
10,400.00
$
$ -
10-44-323 Code Enforcement -
$ -
$
$ 32,000
10-44-400 Phone and Internet -
$ -
$
$ 1,200
10-44-405 Water -
$ -
$
$ 1,200
10-44-410 Sewer -
$ -
$ 960
$
10-44-415 Natural Gas -
$ -
$
$ 2,000
10-44-430 Garbage Disposal -
$ -
$ 500
$
10-44-500 Rental of Land and Buildings -
$ -
$
$ 12,000
10-44-515 Bank Fees -
$ -
$ -
$
10-44-520 Insurance and Bonds $ 3,215.35
10,600.00
$
$ 15,000
10-44-525 Dues and Fees -
$
$ 10,000
10-44-855 Debt Service - Principal $ -
200,000.00
$
$ 875,000
10-44-856 Debt service Interest $ -
4,500.00
$
$ 17,132
10-44-850 Bond Issuance Costs $ 12,500.00
12,500.00
$
$ 34,500
Total Administrative $ 46,846.35
401,580.00
$
$ 1,378,811.00
Elections
10-49-475 Elections -
$ -
$
$ -
Total Elections -
$ -$ -$
Public Safety
10-54-110 Salaries and Wages -
$ -
$
$ 5,000
10-54-145 FICA and Medicare -
$ -
$
$ 5,000
10-54-326 Animal Control Services $ -
27,500.00
$
$ 55,000
10-54-327 Police Services $ -
388,029.00
$
$ 868,000
Total Public Safety $ -$ 415,529.00
933,000.00$
Class C - Roads
11-61-330 Contracted Services $ -
1,049,041.00
$
$ 1,478,468
11-31-503 Engineering Services -
$ -
$ -
$
Total Class C $ -$ 1,049,041.00
$
1,478,468.00
Building Department
15-50-110 Salaries and Wages -
$ -
$
$ 37,000
15-50-140 Health Insurance -
$ -
$
$ 2,100
15-50-145 FICA and Medicare -
$ -
$
$ 2,800
15-50-150 Retirement Contributions -
$ -
$ 900
$
15-50-297 Software -
$ -
$
$ 11,500
15-52-300 Information Technology -
$ -
$
$ 16,000
15-52-305 Legal Services -
$ -
$
$ 13,500
15-52-310 Accounting Services -
$
$ 5,000
15-50-316 Contracted Services -
$ -
$
$ 472,350
15-50-900 Addition to BD Fund Balance -
$
$ 119,550
Total Building Department -
$ -$ 680,700.00$
Garbage Services
10-62-430 Solid Waste Delinquent Accounts $ -
5,195.00
$
$ 10,390
Total Garbage Services $ -$ 5,195.00
10,390$
Community Development - Planning and Engineering
17-52-110 Salaries and Wages -
$ -
$
$ 37,000
17-52-140 Health Insurance -
$ -
$
$ 2,100
17-52-145 FICA and Medicare -
$ -
$
$ 2,800
17-52-150 Retirement Contributions -
$ -
$
$ 900
17-52-260 Office Supplies -
$ -
$
$ 2,000
17-52-295 Advertising and Public Notices -
$ -
$
$ 1,000
17-52-296 Computers and Equipment -
$ -
$
$ 2,000
17-52-297 Software -
$ -
$
$ 8,000
17-52-300 Information Technology -
$ -
$
$ 16,000
17-52-305 Legal Services -
$ -
$
$ 13,500
17-52-310 Accounting Services -
$ -
$
$ 5,000
17-52-311 Planning Services $ -
242,000.00
$
$ 155,000
17-52-315 Engineering Services $ -
34,500.00
$
$ 8,000
Total Community Development $ -$ 276,500.00
253,300.00$
Public Works - Municipal Services
10-70-110 Salaries and Wages -
$ -
$
$ 110,000
10-70-140 Health Insurance -
$ -
$
$ 16,800
10-70-145 FICA and Medicare -
$ -
$
$ 8,500
10-70-150 Retirement Contributions -
$ -
$
$ 16,500
10-70-315 General Engineering Services $ 2,497.00
103,500.00
$
$ 200,000
10-70-330 Engineering GIS -
$ -
$
$ 12,000
10-70-425 Fuel -
$
$ 3,000
10-70-505 Rental of Equip & Vehicles -
$
$ 6,000
10-70-660 Weed Control 19,771.00
$ -
$
$ 40,000
10-70-665 Trail Maintenance -
$ -
$
$ 15,000
10-70-667 Engineering Roads -
$ -
$
$ 70,000
10-70-668 Engineering Water -
$ -
$ -
$
10-70-669 Engineering Infrastructure Observation -
$ -
$
$ 89,600
10-70-670 Engineering Sewer -
$ -
$ -
$
10-70-671 Engineering Storm Water -
$ -
$
$ 45,000
Total Municipal Services 123,271.00$ 2,497.00$ 632,400.00$
Grant Management
19-80-601 State Planning Grant $ -
250,000.00
$ -
$
19-80-800 Local Grants -
$ -
$
$ 10,000
19-80-900 Grant Matching Funds Reserve -
$ -
$
$ 40,000
Total Grant Management $ -$ 250,000.00
50,000.00$
Impact Fee Expense
24-85-800 Roadway Impact Fee Project -
$ -
$
$ 18,500
24-85-805 Storm Drain Impact Fee Project -
$ -
$
$ 18,500
24-85-810 Trails impact Fee Project -
$ -
$
$ 18,500
24-85-985 Increase Impact Fund Balance -
$ -
$
$ 313,500
Total Impact Fees -
$ -$ 369,000.00$
10-90-900 Addition to General Fund Balance -
$ -$ 116,000.00$
10-90-999 Restricted Tax Increase Reserve Fund Balance -
$ -$ -$
Total Expenses 2,521,116.00
$ 49,343.35
$
$ 5,902,069.00
Note: All figures are preliminary and based on current projections. The City is currently evaluating eligibility for Tax Anticipation Note (TAN) funding, and final budget
amounts and funding requirements may be adjusted based on the outcome of that evaluation and the ability to go through the Truth-in-Taxation Process.
Ogden Valley City Tentative Truth-in-Taxation Budget
*Assumes the ability to go through the Truth-in-Taxation Process for a proposed tax increase. Additional funds will not be spent unless a tax increase is approved. The interim column
reflects the funds being held in reserve.
Account Description Current Year Budget Current Year Act 2/26 FY27 With Tax Increase FY27 Proposed Interim
Taxes
10-31-100 Property Tax -
$ -
$ 3,032,025.00
$
$ 489,519.00
10-31-200 Prior Years Delinquent -
$ -
$ -
$ -
$
10-31-300 Sales and Use Tax $ 209,884.93
896,693.00
$ 1,300,000.00
$
$ 1,300,000.00
10-31-310 Municipal Energy Sales Tax-
$ -
$ -
$
$ 361,500.00
10-31-450 Transient Room Tax-
$ -
$ 56,250.00
$
$ 56,250.00
10-31-500 Fee-in-Lieu of Property Taxes $ -
33,740.00
$ 10,000.00
$
$ 10,000.00
10-31-550 Penalties and Interest on Delinquent Taxes -
$ -
$ -
$ -
$
Proposed Additional Property Tax -
$ -
$ -
$
$ 2,542,506.00
Conditional Decrease Municipal Energy Tax -
$ -
$ -
$
$ (361,500.00)
Total Taxes 930,433.00$ $ 4,398,275.00
209,884.93
$ 4,398,275.00$
Licenses and Permits
10-32-100 Business Licenses and Permits -
$ -
$ 30,000
$
$ 30,000
10-32-150 Non-Business Licenses and Permits -
$ -
$ -
$ -
$
15-32-200 Building Permits Plan Check -
$ -
$ 176,000
$
$ 176,000
15-34-350 Building Inspection Fees -
$ -
$ 504,700
$
$ 504,700
10-32-250 Animal Licenses -
$ -
$ -
$ -
$
17-32-230 P & Z Permit Fees -
$ -
$ 85,000
$
$ 85,000
17-32-235 Engineering Permit Fees -
$ -
$ 140,000
$
$ 140,000
Total Licenses and Permits -
$ -
$ 935,700
$
$ 935,700
Charges for Services
10-34-600 Refuse Collection Charges $ -
34,800.00
$ 69,600
$
$ 69,600
Total Charges for Services $ -
34,800.00
$ 69,600
$
$ 69,600
Fines and Forfeitures
10-35-100 Fines -
$ -
$ 1,000
$
$ 1,000
Total Fines and Forfeitures -
$ -
$ 1,000
$
$ 1,000
Class C & Transportation
11-31-121 Transportation Tax $ 18,955.39
6,000.00
$ 114,000
$
$ 114,000
11-31-503 Class "C" Road Fund Allotment $ -
367,823.00
$ 700,000
$
$ 700,000
11-36-100 Interest Earnings -
$ 2.95
$ 5,000
$
$ 5,000
11-31-600 Transportation Utility Fee -
$ -
$ -
$
$ 900,000
Conditional Transportation Utility Fee Reduction -
$ -
$ -
$
$ (900,000)
Total Intergovernmental Revenue 373,823.00$ $ 819,000.00
18,958.34
$
$ 819,000.00
Intergovernmental Revenue
10-33-300 Solid Waste Deliquent Account Recovery $ -
5,195.00
$ 10,500
$
$ 10,500
19-33-200 State Grant Revenue $ -
225,000.00
$ -
$ -
$
Total Intergovernmental Revenue 230,195.00$ -
$ 10,500.00
$
$ 10,500.00
Miscellaneous Revenue
10-36-100 Interest Earnings $ 463.72
5,000.00
$ 6,000.00
$
$ 6,000.00
10-36-900 Miscellaneous Revenue -
$ -
$ -
$
$ -
10-36-950 Donations -
$ 3,843.56
$ -
$
$ -
Total Miscellaneous Revenue $ 4,307.28
5,000.00
$ 6,000.00
$
$ 6,000.00
Other Sources of Funding
10-90-150 Proceeds From Borrowing $ 200,000.00
200,000.00
$ $1,177,000.00 $1,177,000.00
10-90-200 County Interlocal Short-Term Obligation $ -
746,865.00
$ -
$
$ -
Total Other Sources of Funding 946,865.00$ $ 1,177,000.00
200,000.00
$ 1,177,000.00$
Impact Fees
24-37-800 Trails Impact Fee -
$ -
$ 202,000.00
$
$ 202,000.00
24-37-810 Storm Drain Impact Fee -
$ -
$ 102,500.00
$
$ 102,500.00
24-37-850 Roadway Impact Fee -
$ -
$ 64,500.00
$
$ 64,500.00
Total Impact Fee -
$ -
$ 369,000.00
$
$ 369,000.00
TOTAL REVENUES $ 433,150.55
2,521,116.00
$ 7,786,075.00
$
$ 7,786,075.00
Administration
10-44-110 Salaries and Wages -
$ -
$ 297,000
$
$ 112,269
10-44-140 Health Insurance -
$ -
$ 48,300
$
$ 16,800
10-44-145 FICA and Medicare -
$ -
$ 22,800
$
$ 8,500
10-44-150 Retirement Contributions -
$ -
$ 31,200
$
$ 7,000
10-44-230 Travel Education and Training $ -
5,000.00
$ 5,000
$
$ 2,000
10-44-260 Office Supplies $ -
1,000.00
$ 2,000
$
$ 2,000
10-44-230 Computers and Equipment $ -
9,500.00
$ 8,000
$
$ 3,000
10-44-297 Software $ 7,375.00
25,580.00
$ 30,100
$
$ 28,000
10-44-300 Information Technology $ -
8,000.00
$ 21,000
$
$ 21,000
10-44-310 Accounting Services $ -
35,000.00
$ 55,000
$
$ 55,000
10-44-305 Legal Services $ 23,756.00
45,000.00
$ 63,000
$
$ 57,000
10-44-315 Engineering Services $ -
34,500.00
$ 51,750
$
$ 46,750
10-44-320 Other Professional Services $ -
10,400.00
$ 40,000
$
$ -
10-44-323 Code Enforcement -
$ -
$ 45,000
$
$ 26,100
10-44-400 Phone and Internet -
$ -
$ 1,200
$
$ 1,200
10-44-405 Water -
$ -
$ 1,200
$
$ 1,200
10-44-410 Sewer -
$ -
$ 960
$ 960
$
10-44-415 Natural Gas -
$ -
$ 2,000
$
$ 2,000
10-44-430 Garbage Disposal -
$ -
$ 500
$
$ 500
10-44-500 Rental of Land and Buildings -
$ -
$ 12,000
$
$ 12,000
10-44-515 Bank Fees -
$ -
$ -
$
$ -
10-44-520 Insurance and Bonds $ 3,215.35
10,600.00
$ 15,000
$
$ 15,000
10-44-525 Dues and Fees -
$ 10,000
$
$ 10,000
10-44-855 Debt Service - Principal $ -
200,000.00
$ 1,100,000
$
$ 1,100,000
10-44-856 Debt service Interest $ -
4,500.00
$ 55,000
$
$ 55,000
10-44-850 Bond Issuance Costs $ 12,500.00
12,500.00
$ 34,500
$
$ 34,500
10-44-999 Restricted Tax Increase Reserve -
$ -
$ -
$
$ 334,731
Total Administrative 401,580.00$ $ 1,952,510.00
46,846.35
$ 1,952,510.00$
Elections
10-49-475 Elections -
$ -
$ -
$
$ -
Total Elections -
$ -
$ -
$ -
$
Public Safety
10-54-110 Salaries and Wages -
$ -
$ 5,000
$
$ 5,000
10-54-145 FICA and Medicare -
$ -
$ 5,000
$
$ 5,000
10-54-326 Animal Control Services $ -
27,500.00
$ 55,000
$
$ 55,000
10-54-327 Police Services $ -
388,029.00
$ 990,500
$
$ 990,500
Total Public Safety 415,529.00$ -
$ 1,055,500.00
$ 1,055,500.00$
Class C - Roads
11-61-330 Contracted Services $ -
1,049,041.00
$ 2,160,425
$
$ 1,720,000
11-31-503 Engineering Services -
$ -
$ -
$
$ -
11-61-999 Restricted Tax Increase Reserve -
$ -
$
$ 440,425
Total Class C $ -
1,049,041.00
$ 2,160,425.00
$ 2,160,425.00$
Building Department
15-50-110 Salaries and Wages -
$ -
$ 129,000
$
$ 37,000
15-50-140 Health Insurance -
$ -
$ 7,350
$
$ 2,100
15-50-145 FICA and Medicare -
$ -
$ 10,000
$
$ 2,800
15-50-150 Retirement Contributions -
$ -
$ 16,000
$
$ 900
15-50-297 Software -
$ -
$ 11,500
$
$ 11,500
15-52-300 Information Technology -
$ -
$ 16,000
$
$ 16,000
15-52-305 Legal Services -
$ -
$ 13,500
$
$ 13,500
15-52-310 Accounting Services -
$ 5,000
$
$ 5,000
15-50-316 Contracted Services -
$ -
$ 472,350
$
$ 472,350
15-50-900 Addition to BD Fund Balance -
$ -
$
$ 119,550
Total Building Department -
$ -
$ 680,700.00
$
$ 680,700.00
Garbage Services
10-62-430 Solid Waste Delinquent Accounts $ -
5,195.00
$ 10,390
$
$ 10,390
Total Garbage Services $ -
5,195.00
$ 10,390
$
$ 10,390
Community Development - Planning and Engineering
17-52-110 Salaries and Wages -
$ -
$ 125,000
$
$ 37,000
17-52-140 Health Insurance -
$ -
$ 17,850
$
$ 2,100
17-52-145 FICA and Medicare -
$ -
$ 9,500
$
$ 2,800
17-52-150 Retirement Contributions -
$ -
$ 16,100
$
$ 900
17-52-260 Office Supplies -
$ -
$ 2,000
$
$ 2,000
17-52-295 Advertising and Public Notices -
$ -
$ 1,000
$$ 1,000
17-52-296 Computers and Equipment -
$ -
$ 2,000
$
$ 2,000
17-52-297 Software -
$ -
$ 8,000
$
$ 8,000
17-52-300 Information Technology -
$ -
$ 16,000
$
$ 16,000
17-52-305 Legal Services -
$ -
$ 13,500
$
$ 13,500
17-52-310 Accounting Services -
$ -
$ 5,000
$
$ 5,000
17-52-311 Planning Services $ -
242,000.00
$ 255,000
$
$ 155,000
17-52-315 Engineering Services $ -
34,500.00
$ 28,000
$
$ 8,000
17-52-320 Other Professional Services -
$ -
$ -
$ -
$
17-52-999 Restricted Tax Increase Reserve -
$ -
$ -
$
$ 245,650.00
Total Community Development 276,500.00$ -
$ 498,950.00
$
$ 498,950.00
Public Works - Municipal Services
10-70-110 Salaries and Wages -
$ -
$ 110,000
$
$ 110,000
10-70-140 Health Insurance -
$ -
$ 21,000
$
$ 16,800
10-70-145 FICA and Medicare -
$ -
$ 8,500
$
$ 8,500
10-70-150 Retirement Contributions -
$ -
$ 16,500
$
$ 16,500
10-70-315 General Engineering Services $ 2,497.00
103,500.00
$ 230,000
$
$ 200,000
10-70-330 Engineering GIS -
$ -
$ 12,000
$
$ 12,000
10-70-425 Fuel -
$ 3,000
$
$ 3,000
10-70-505 Rental of Equip & Vehicles -
$ 6,000
$
$ 6,000
10-70-660 Weed Control 19,771.00
$ -
$ 40,000
$
$ 40,000
10-70-665 Trail Maintenance -
$ -
$ 15,000
$
$ 15,000
10-70-667 Engineering Roads -
$ -
$ 60,000
$
$ 70,000
10-70-668 Engineering Water -
$ -
$ 5,000
$ -
$
10-70-669 Engineering Infrastructure Observation -
$ -
$ 89,600
$
$ 89,600
10-70-670 Engineering Sewer -
$ -
$ 5,000
$ -
$
10-70-671 Engineering Storm Water -
$ -
$ 217,000
$
$ 45,000
10-70-999 Restricted Tax Increase Reserve -
$ -
$ -
$
$ 206,200.00
Total Municipal Services $ 2,497.00
123,271.00
$ 838,600.00
$
$ 838,600.00
Grant Management
19-80-601 State Planning Grant $ -
250,000.00
$ -
$ -
$
19-80-800 Local Grants -
$ -
$ 10,000
$
$ 10,000
19-80-900 Grant Matching Funds Reserve -
$ -
$ 80,000
$
$ 40,000
19-80-999 Restricted Tax Increase Reserve -
$ -
$ -
$
$ 40,000
Total Grant Management 250,000.00$ -
$ 90,000.00$ $
90,000.00
Impact Fee Expense
24-85-800 Roadway Impact Fee Project -
$ -
$ 18,500
$
$ 18,500
24-85-805 Storm Drain Impact Fee Project -
$ -
$ 18,500
$
$ 18,500
24-85-810 Trails impact Fee Project -
$ -
$ 18,500
$
$ 18,500
24-85-985 Increase Impact Fund Balance -
$ -
$ 313,500
$
$ 313,500
Total Impact Fees -
$ -
$ 369,000.00
$
$ 369,000.00
10-90-900 Addition to General Fund Balance -
$ -
$ 130,000.00
$
$ 116,000.00
10-90-999 Restricted Tax Increase Reserve Fund Balance -
$ -
$ -
$
$ 14,000.00
Total Expenses 2,521,116.00
$ 49,343.35
$ 7,786,075.00
$
$ 7,786,075.00
Note: All figures are preliminary and based on current projections. The City is currently evaluating eligibility for Tax Anticipation Note (TAN) funding, and final budget amounts and
funding requirements may be adjusted based on the outcome of that evaluation and the ability to go through the Truth-in-Taxation Process.
