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Minutes - 2026 - City Council - 05/20/2026 - SpecialEAGLE CITY COUNCIL SPECIAL MEETING MINUTES May 20, 2026 1. PLEDGE OF ALLEGIANCE: Mayor Pike leads the Pledge of Allegiance. 2. CALL TO ORDER: Mayor Pike calls the meeting to order at 3:00 p.m. 3. ROLL CALL: Present: GILLIS, KVAMME, MAY MERRILL. A quorum is present. 4. ADDITIONS. DELETIONS OR MODIFICATIONS TO THE AGENDA: None. 5. PRESENTATION: A. Fiscal Year 2026/2027 Budget Workshop: Discussion of projected revenue. (LWL) Mayor Pike introduces the item. City Treasurer, Lori Waldemer Lord discusses the format for today's meeting and welcomes questions and Council engagement. General discussion regarding projected revenue, projection source materials/agencies, current levy rates and best budgeting practices. 6. ADJOURNMENT: May moves to adjourn. Seconded by Kvamme. ALL AYE ... MOTION CARRIES. Hearing no further business, the Council meet'ngwa' %%djgyrned. Res ectfully submitte R •• e = TRACY bRN, CMC •h A L .• CITY CORK p41 ti:;. w�n��,'`:� • F IV P�o••'. APPROVED: ,,, s t it"% BRAD PIKE, MAYOR AN AUDIO RECORDING OF THIS MEETING IS AVAILABLE FOR DOWNLOAD AT WWW.CITYOFEAGLE.ORG. Page 1 K:\COUNCIL\MINUTES\Temporary Minutes Work Area\CC-05-20-26spmin.docx General Fund Account Number Account Title 2024-2025 2024-2026 Prior year Prior ye4r Actual Budget 6,729.75 10,000.00 2025-2026 2025-2026 Current year Current year To Date Budget 5/20/2026 1,647.00 10,000.00 2026-2027 Future year Budget 5,000.00 Budget I Estimate per Zoning Administrator 01-0323-11-00 AVIMOR STAFF TIME REIMBURSE 01-0331-61-00 STEP GRANT FUNDS, LAW ENF 70,000.00 110,800.00 13,715.99 78,000.00 25,000.00 STEP grant received, officer will be included in Law E 01-0335-10-00 STATE, LIQUOR DISTRIBUTION 626,433.00 703,000.00 367,413.00 647..810.00 578,675.00 From AIC Budget Manual, deposits five times per year 01-0335-50-00 STATE, AG EQUIPMENT REPL TAX 19.00 19.00 3,686,806.49 3,384,099.00 112,866.54 85,000.00 0.00 500.00 14.25 19.00 2,843,087.92 3,749,170.00 108,602.64 85,000.00 0.00 500.00 19.00 3,922,221.00 90,000.00 500.00 Same From AIC Budget Manual, deposits four times per yea Estimate Estimate 01-0335-60-00 STATE, SALES TAX & REV SHRNG 01-0338-40-00 COURT FEES 01-0338-41-00 CITATION FEES/CODE ENFORCEMEraT 01-0338-42-00 01-0341-12-00 NUISANCE ABATEMENT ANIMAL CONTROL FEES 0.00 1,000.00 17,990.00 10,00&00 313,905.41 185,000.00 10,801.25 30,000.00 1,926.59 3,000.00 0.00 1,000.00 5,168.00 12,000.00 161,544.61 195,000.0" 12,824.66 30,000.00 929.37 3,000.00 1,000.00 10,000.00 Same Estimate Match with expenditure - pass through - ENGINEERING FEES - DEVELOPERS 01-0341-14-00 ATTORNEY FEES - DEVELOPERS 2,000.00 enditure - pass through Estimate - CID Community Improvement District 01-0341-17-00 CID STAFF & MISC REIMBURSEMENT 01-0341-20-00 REIMBURSE FROM WATER DEPT 13,860.00 13,860.00 13,536.00 20,000.00 20,000.00 Water Dept Rent _ 01-0341-27-00 URA CITY STAFF REIMBURSEMENT 1,284.40 3,500.00 1,332.13 3,500.00 3,000.00 Estimate - Urban Renewal Agency 01-0341-28-00 ID POWER SUBSTATION WATER USE 0.00 120.00 0.00 120.00 120.00 Same 01-0341-29-00 REVEL EAGLE-EASEMENT-MERRILL P 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 Same Of-035d-05-00 hIONO; ' 23,459.80 25,000.00 6,985.00 25,000.00 5,000.00 Estimate 01-0350-50-00 DONATIONS - MISCELLANEOUS 0.00 5,000.00 &00 5,000.00 01-0371-25-00 BANK INTEREST 399,830.08 75,000.00 143,662.04 95,000.00 100,000.00 Estimate - keep low in case interest rates change 01-0379-00-00 MISCELLANEOUS REVENUE 73,403.54 6,479.00 14,257.96 6,500.00 6,500.00 Estimate 01-0379-01-00 DUPLICATION/PUBLISHING/PRINTNG 199.39 500.00 0.00 500.00 200.00 Estimate 01-0383-05-00 MISCELLANEOUS-REIMBURSEABLES 31,885.00 2,500.00 0.00 2,500.00 2,500.00 Estimate _ 01-0383-09-00 ROOM RESERVATIONS 8,127.62 10,000.00 13,880.50 10,000.00 12,000.00 City Hall, Community Hall, Sr Center 01-0385-00-00 EAGLE FIRE DEPT IMPACT FEE 1,407,974.97 1,055,500.00 839,011.46 1,266,600A0 1,266,600.00 Based on 600 homes match with expenditures - Esti 01-0386-00-00 STAR FIRE DEPT IMPACT FEES 125,703.54 0.00 340,196.96 1,291,200,0, 1,291,200.00 Based on 600 homes match with expenditures - Esti 01-0387-00-00 ADA COUNTY CORONER IMPACT FEES 0.00 0.00 13,157.00 0.0—O L 35,400.00 Match with expenditure -pass through 2024-2025 2024-2025 2025-2026 2025-2u26 2026-2027 General Fund Prior year Prior year Current year Current year Future year Account Number Account Title Actual Budget To Date Budgtq Budget 5/20/2026 105,000.0 atch with expenditure - pass through 01-0388-00-00 ADA COUNTY EMS IMPACT FEES 0.00 0.00 39,200.00 0.00 01-0389-00-00 ADA COUNTY JAIL IMPACT FEES 0.00 0.00 115,584.00 0,00 5,118,266.00 e -Ask. thgftp 01-0399-00-00 CARRY OVER -78,071.28 9,950,634.00 0.00 10,386,109.00 Total REVENUES 17,974,714.81 25,086,473.00 13,186,726.01 28,229,962.00 23,475,085.00 19,913,285.00 City Revenue 304,000.00 City Portion of Permit Fees 60/40 Split 20,217,285.00 Total City Revenue Projections 3,257,800.00 ss Through - NOT CITY MONEY 3,257,800.00 tal Pass Through Dollars 23,475,085.00 General Fund Account Number Account Title 2024-2025 2024-2025 Prior year Prior year Actual Budget 2025-2026 2025-2026 Current year Current year To Date Budget 5/20/2026 2026-2027 Future year Budget I Revenues 01-0311-00-00 PROPERTY TAXES 4,986,559.37 4,944,299.00 3,448,006.03 5,241,271.00 5,241,271.00 FY25-FY26 Year Total - nothing has been adder; 01-0311-01-00 PROPERTY TAXES, P&I 4,084.66 4,500.00 2,816.44 4,500.00 4,500.00 Estimate 01-0311-02-00 PROPERTY TAX - M&O, GEM COUNTY 30.80 0.00 42.50 0.00 50.00 Estimate 01-0312-00-00 PERSONAL PROPERTY TAX REIMBURS 10,302.12 8,463.00 5,151.06 8,463.00 8,463.00 Same 01-0316-10-02 FRANCHISE FEE, VEOLIA 39,312.24 35,000.00 33,071.91 35,000.00 35,000.00 Estimate 01-0316-11-00 FRANCHISE FEE, INTERMTN GAS 314,393.18 360,000.00 243,021.54 360,000.00 310,000.00 Estimate 01-0316-12-00 FRANCHISE FEE, CABLE TV 79,056.98 115,000.00 47,930.55 80,000.00 75,000.00 Estimate - less cable TV more streaming sear 01-0316-13-00 FRANCHISE FEE, SOLID WASTE 405,470.87 365,000.00 327,732.37 380,000.00 400,000.00 Estimate 01-0316-14-00 FRANCHISE FEE, IDAHO POWER 303,561.06 270,000.00 231,778.52 290,000.00 300,000.00 Estimate 01-0321-10-00 BUSINESS, ALCOHOL, MISC-LCNSES 68,231.62 65,400.00 11,215.22 65,500.00 65,000.00 Estimate 01-0321-10-01 BACKGROUND CHECKS 3,702.00 3,000.00 1,601.75 3,500.00 3,500.00 Estimate 01-0322-10-00 BUILDING & INSPECTION PERMITS 2,433,258.15 1,650,000.00 1,962,949.29 2,100,000.00 2,400,000.00 Based on 600 homes - Estimate per building 01-0322-12-00 BUILDING, PLAN REVIEW FEES 981,619.67 697,500.00 745,936.66 705,000.00 890,000.00 Based on 600 homes - Estimate per building 01-0322-13-00 ENERGY STANDARDS (IRES) 31,150.00 25,000.00 26,450.00 30,000.00 39,000.00 Estimate 01-0322-14-00 ELECTRICAL PERMIT FEES 331,540.26 230,000.00 239,270.90 250,000.00 260,000.00 Contract 60/40 split - Contractor 60% City 40` 01-0322-15-00 PLUMBING PERMIT FEES 299,332.30 200,000.00 228,766.08 240,000.00 250,000.00 Contract 60/40 split - Contractor 60% City 40' 01-0322-16-00 MECHANICAL PERMIT FEES 360,928.00 230,000.00 241,216.56 250,000.00 250,000.00 Contract 60/40 split - Contractor 60% City 40' 01-0322-20-00 ADMIN FEES, IMPACT 12,660.00 10,000.00 21,280.00 10,000.00 20,000.00 $20 per permit the City processes on their b 01-0323-01-00 PZ ANNEX/ZONING PERMIT FEES 316,299.80 95,000.00 194,211.79 110,000.00 150,000.00 Estimate per Zoning Administrator 01-0323-02-00 PLANNING INSPECTION FEES 38,882.54 6,000.00 23,100.00 12,000.00 15,000.00 Estimate per Zoning Administrator 01-0323-03-00 PLANNING, PLAN REVIEW FEES 52,300.00 25,000.00 43,150.00 25,000.00 30,000.00 Estimate per Zoning Administrator 01-0323-04-00 STREET LIGHT INSPECTION FEES 3,190.00 800.00 2,280.00 1,200.00 1,5Q0.00 Estimate per Zoning Administrator 01-0323-05-00 SURETY/LETTER OF CREDIT FEES 9,350.00 4,000.00 7,750.00 4,000.00 5,000.00 Estimate per Zoning Administrator 01-0323-06-00 GRADING -DRAINAGE PERMIT FEES 20,778.75 6,000.00 13,000.00 10,000.00 12,000.00 Estimate per Zoning Administrator 01-0323-10-00 SPRING VALLEY STAFF TIME REIMB 10,065.00 10,000.00 1,393.75 10,000.00 5,000.00 Estimate per Zoning Administrator 1090 e00000-1 01:7' / —%h .ter i r lk. *Fl-ll + THE CITY OF * , EAGLE IDAHO * � (?ude t AMERICA250 ��/ 2�26 _ 202T CELEBRATING 250 YEARS 7 OF INDEPENDENCE 1776 * 2026 \GP 250 i a o 9�basaada� �� #V 26 - #V 27 dg�et S¢pboa fReae�ue 2(J646lfap SummennWrV This workshop begins a new budget development process for the City this year, providing Council with an early review of projected revenues before development of the proposed budget. We will present current revenue estimates and begin discussion on budget priorities, including whether to increase the property tax budget by the allowable 3% and whether to utilize forgone property tax authority for the upcoming fiscal year. We encourage dialogue and questions throughout these workshops so Council can provide direction and work through key budget issues early in the process. We appreciate the collaboration and welcome any feedback from Council on additional information or materials we can provide ahead of the upcoming department budget presentations. Our goal is that by the second meeting in July, Council is prepared to approve the proposed budget, allowing the public hearing process to focus primarily on public participation and formal adoption of the budget. i I / FY25 CITY OF EAGLE MAIN SOURCES OF REVENUE $6,000,000.00 24.67% Property Taxes, $4,986,559.37 $5,000,000.00 $4,000,000.00 $3,000,000.00 $2,000,000.00 $1,000,000.00 21.95% Building Permits & Fees, $4,437,828.38 $0.00 1 Property Taxes Building Permits & Fees 3.10% Liquor Dist, $626,433.00" Liquor Dist �GP25�N� Q O 9�bassado� �\ � 18.23% State Sales Tax, $3,686,806.49 State Sales Tax City of Eagle Property Tax Revenue (0 $5,000,000.00 $4,000,000.00 $3,000,000.00 $2,000,000.00 $1,000,000.00 $0.00 FY21 FY22 FY23 FY24 FY25 FY21 FY22 FY23 FY24 FY25 M Property Taxes $2,511,380.24 $2,762,439.29 $4,520,222.63 $4,782,303.92 $4,986,559.37 City of Eagle Q FY 26 Property Tax Worksheet Information and Data provided by Ada County. Final 2025 Net Taxable Values and 2025 Operating Values � r r will not be available prior to required budget submittal to the County. Ada County Information ONLY, provided to City of Eagle on 6-6-25. Gem and Boise County numbers are still pending BOE action(s). L-2 Worksheet 3% 2% 1% 0% 3% plus Forgone City of Eagle City of Eagle City of Eagle City of Eagle City of Eagle Highest non-exempt P-tax Budget (priori yrs) 3% Base Budget Growth* Estimated Budget Base Growth 4,954,689 148,641 5,103,330 Ada County 2025 New Construction Carryon/Boise County 2025 New Construction Owyhee/Gem County 2025 New Construction Total 2025 New Construction plus Urban Renewal New Construction Preliminary Levy Rate New Construction Roll Allowable Budget Increase 146,482,200 - - 146,482,200 0.000434391 63,630 2025 Net Taxable Annexation Value 90%of Annexation Value Annexation Preliminary Levy Rate Annexation Allowable Budget Increase 62,295,600 56,066,040 0.000434376 24,353 Highest Budget plus Budget, NC and Annex Growth (1+2+7+12+15) 5,191,313 Total Capped G rowth (8% max) + Line(15) Total Growth Allowed (lesser of 16 and 17) 5,351,064 5,191,313 Annual Agriculture Equipment Replacement Money 2013 Personal Property Replacement Money 2022 Personal Property Replacement Money Recovered HOE Other Reduction Total Replacement Money 19 8,463 1,839 369 10,690 Total Forgone Forgone to be Recovered 176,646 - Maximum Non -Exempt Property Tax Budget Including Forgone(18-24r25-26-27+31) 5,180, 623 CY2025 Estimated Net Taxable Value, Ada County. 511,667,895,784 (provided 6-6-25) 2L5,934 Ada County 2024 Operating Property, $75,796,029 (provided 6-6-25) 4.56% New const + Annexation No forgone 4,954,689 4,954,689 4,954,689 4,954,689 99,094 49,547 148,641 5,053,783 5,004,236 4,954,689 5,103,330 146,482,200 146, 482, 200 146, 482, 200 146,482,200 146,482, 200 146,482,200 146,482,200 146,482,200 0.000430174 0.000425957 0.000421739 0.000434391 63,012 62,394 61,776 63,631 62,295,600 62,295,600 62,295,600 62,295,600 56,066,040 56,066,040 56,066,040 56,066,040 0.000430159 0.000425942 0.000421725 0.000434376 24,217 23,881 23,644 24,353 5,140,912 5,090,511 5,040,109 5,191,313 5,3q8�"'463 5,351,064 5,351,064 5,351,064 5,1 5,090,511 5,040,109 5,191,313 19 19 19 8,463 8,463 8,463 1,839 1,839 1,839 369 369 369 369 10,690 10,690 10,690 10,690 176,646 176,646 176,646 176,646 - - 51,913 5,130,222 5,079,821 5,029,419 5,232,535 Total 175,533 125,132 74,730 277,947 Budget Increase 3.54% 2.53% 1.51% 5.61% Percent Increase New const + Annexation New const + Annexation New const + Annexation New const + Annexation No forgone No forgone No forgone +forgone added Taxable Value and New Construction Levy Rate 500,000.00 877,000.00 1,000,000.00 1,500,000.00 3%/ NC / A 217.20 380.96 434.39 651.59 2%/ NC / A 215.09 377.26 430.17 645.26 1%/ NC / A 212.98 373.56 425.96 638.93 0%/NC/A 230.87 369.87 421.74 632.61 3%/ NC / A / Forgone 219.49 384.99 438.98 658.47 SAMPLE Property Tax Discussion, Notes and Items of Interest Highest non-exempt P-Tax Budget, prior 3 years 4,954,689 Percentages of Increase 0% 1% 2% 3% Base Budget Growth No increase 49,547 99,094 148,641 New Construction Roll, Allowable Budget Increase 61,776 62,394 63,012 63,630 Ada County Only Annexation Allowable Budget Increase 23,644 23,881 24,117 24,353 Ada County Only Forgone Eligible to be Recovered 50,401 50,905 51,409 51,913 *Replacement Money from the State and Recovered HOE -10,690 -10,690 -10,690 -10,690 `Removed from the P-Tax levy, only used in calculations for allowable increase Total Increase W/O Forgone 74,730 125,132 175,533 225,934 Total P-Tax Budget 5,029,419 5,079,821 5,130,222 5,180,623 Percentage of P-Tax Increase W/O Forgone 1.51% 2.53% 3.54% 4.560% Total Increase W/Forgone 125,131 176,037 226,942 277,847 Total P-Tax Budget 5,079,820 5,130,726 5,181,631 5,232,536 Percentage of P-Tax Increase W/Forgone 2.53% 3.55% 4.58% 5.61% Ada County Dashboard City of Eagle Highest non-exempt P-tax Budget (prior 3 yrs) 4,954,689 Estimated Base Budget Growth **Enter 0-3%** 3% Estimated Budget After Growth Rate 5,103,330 Ada County 2024 Operating Property 75,796,029 Canyon/Boise County 2024 Operating Property Owyhee/Gem County 2024 Operating Property Total 2024 Operating Property 75,796,029 Ada County 2025 Net Taxable Value 11,667,895,784 Canyon/Boise County 2025 Net Taxable Value 2,652,338 Owyhee/Gem County 2025 Net Taxable Value 1,884,297 Total 2025 Net Taxable Value 11,672,432,419 2025 Net Taxable Annexation Value (All Counties Combined) 62,295,600 New Construction Preliminary Levy Rate 0.000434391 Annexation Preliminary Levy Rate 0.000434376 Ada County 2025 New Construction 146,482,200 Canyon/Boise County 2025 New Construction Owyhee/Gem County 2025 New Construction Total 2025 New Construction 146,482,200 Highest Budget Yr Solar Farm Tax Total Expiring Urban Renewal Maximum Non-exempt P-tax Budget (Cannot Exceed 8%) 5,191,314 Annual Agriculture Equipment Replacement Money 19 2013 Personal Property Replacement Money 8,463 2022 Personal Property Replacement Money 1,839 2025 Solar Farm Tax Recovered Homeowner's Exemption 369 Other Deduction Forgone Balance 176,646 Forgone to be used for M & 0 1% of Max Budget - Forgone to be used for Capital Project 3% of Max Budget - Maximum P-tax Budget, minus Replacement, plus Forgone 5,180,624 5103330 Estimated Budget After Growth Rate 51913 Forgone 51SS243 Total 75796029 Total 2024 Ada County Operating Property 11667895784 11743691813 0.000438980 Property Tax Budget in Comparison to Police Contract Numbers 0% 1% 2% 3% Total Increase W/O Forgone 5,029,419 5,079,821 5,130,222 5,180,623 Police Contract Base 5,678,700 5,678,700 5,678,700 5,678,700 Total Difference -649,281 -598,879 -548,478 -498,077 Minus Step Officer Grant 78,000 78,000 78,000 78,000 -571,281 -520,879 -470,478 -420,077 Total Increase W/O Forgone 5,029,419 5,079,821 5,130,222 5,180,623 Police Contract Option 1 I 6,123,625 6,123,625 6,123,625 6,123,625 Total Difference -1,094,206 -1,043,804 -993,403 -943,002 Minus Step Officer Grant 78,000 78,000 78,000 78,000 -1,016,206 -965,804 -915,403 -865,002 Total Increase W/O Forgone 5,029,419 5,079,821 5,130,222 5,180,623 Police Contract Option 2 I 5,971,319 5,971,319 5,971,319 5,971,319 Total Difference -941,900 -891,498 -841,097 -790,696 Minus Step Officer Grant 78,000 78,000 78,000 78,000 -863,900 -813,498 -763,097 -712,696 Total Increase W/Forgone I 5,079,820 5,130,726 5,181,631 5,232,5 Police Contract Base 5,678,700 5,678,700 5,678,700 5,678,7 Total Difference -598,880 -547,974 -497,069 -446,1 Minus Step Officer Grant 78,000 78,000 78,000 78,0 -520,880 -469,974 -419,069 -368,1 Total Increase W/Forgone 5,079,820 5,130,726 5,181,631 5,232,536 Police Contract Option 1 I 6,123,625 6,123,625 6,123,625 6,123,625 Total Difference -1,043,805 -992,899 -941,994 -891,089 Minus Step Officer Grant 78,000 78,000 78,000 78,000 -965,805 -914,899 -863,994 -813,089 Total Increase W/Forgone 5,079,820 5,130,726 5,181,631 5,232,536 Police Contract Option 2 5,971,319 5,971,319 5,971,319 5,971,319 Total Difference -891,499 -840,593 -789,688 -738,783 Minus Step Officer Grant 78,000 78,000 78,000 78,000 -813,499 -762,593 -711,688 -660,783 Property Tax Discussion, Notes and Items of Interest The Very Basic of the Basics Total budget minus non property tax revenue = PROPERTY TAX (P-Tax) BUDGET Revenues from PROPERTY TAXES are referred to as the PROPERTY TAX BUDGET. Easy to confuse that with "THE BUDGET" as an overall phrase. Levy Rates are computed by dividing the P-Tax budget (only) by the NET TAXABLE VALUE of the district (city). Levy rates go out to nine decimal places. Property Tax Budget Net Taxable Value of Property FY 24 Levy Rate Computations 4,762,920 9,502,787,385 Net Taxable Property Values Rise Q Levy Rates Lower = Levy Rate 0.000501213 Net Taxable Property Values Lower v 4 Levy Rates Rise Neither of these numbers are controlled by the City. L-1 CERTIFICATE OF COU TY LEVIES FOR ADA CO TY 2025 [COUNTY CITY Ada County ' 63-1305 Judgment 0.000003942 Current Expense No Justice Fund 0.001221354 District Court 0.000138373 oxious Weeds 0.000010587 Parks and Recreation 0.000009621 Preventive Health 0.000044172 Revaluation 0.000054393 *Veterans' Ntemorial 0.000000174 Total: 0,001482616 Citv of Boise • 63-1305 Judgment 0.000003346 General 0.003942355 Total: 0.003945701 City of Eagle ' 63-1305 Judgment 0.000000714 Genre 1 0.000444920 Total: 0.000445634 City of Garden City General 0.001897317 Total: 0.001897317 City of Kuna 63-1305 Judgment 0.000003891 General 0,001130267 Total: 0.001134158 City of Meridian General 0.001979097 Total: 0.001979097 City of Star Genera 1 0.000520599 Total: 0.000520599 City Levy Rate Levy Rate per $1K Taxable Value and New Construction Levy Rate $500,000.00 $828,569.00 51.000,000.00 51.500,000.00 Boise 0.003945701 S3.95 $1,972.85 $3,269.29 $3.945,70 $5,918.55 Eagle 0.000445634 $0.45 $222.82 $369.24 $445.63 $668.45 Garden City 0.001897317 S1.90 $948.66 $1,572.06 $1,897.32 $2,845.98 Kuna 0.001134158 51.13 $567.08 $939.73 $1.134.16 $1,701.24 Meridian 0.001979097 S1.98 $989.55 $1,639.82 $1,979.10 $2,968.65 Star 0.000620599 S0.52 $260.30 $431,35 $520.60 $780.90 FORM B1,110' 1 of 4 10/27/2025 1:00:16 PM EPB00705 12-04-2025 Appendix J: Property Tax Levy Rates Agricultural Exempt or Nonexempt 2025 Net Taxable 2025 Property 2025 Net Levy 2025 Forgone Replacement Personal Property city Fund Name from 3% Cap Value Tax Budget Rate Amount Money Replacement City of Council General Non -Exempt $ 80,314,817.00 $ 197,372.00 0.0024574790 $ 32,623.00 $23.00 $8,558.74 Tort Non -Exempt $ 80,314,817.00 $ 28,000.00 0.0003486280 $ 225,372.00 0.0028061070 City ofCraigmont General Non -Exempt $ 34,940,767.00 $ 146,450.00 0.0041913790 $838.00 $4,888.68 Airport (50-321) Non -Exempt $ 34,940,767.00 $ 4,800.00 0.0001373750 Streets - Lighting, Oiling Etc. Non -Exempt $ 34,940,767.00 $ 100,500.00 0.0028762960 Recreation Non -Exempt $ 34,940,767.00 $ 13,000.00 0.0003720580 63-1305 Judgment Non -Exempt $ 34,940,767.00 $ 3,054.00 0.0000874050 $ 267,804.00 0.0076645130 City of Culdesac General Non -Exempt $ 14,765,427.00 $ 90,333.00 0.0061178730 $ 360.00 $32.00 $147.72 Streets - Lighting, Oiling Etc. Non -Exempt $ 14,765,427.00 $ 48,842.00 0.0033078620 $ 139,175.00 0.0094257350 City of Dalton Gardens General Non -Exempt $ 813,667,213.00 $ 194,150.00 0.0002386110 $ - $2.00 $2,169.36 City of Dayton General Non -Exempt $ 64,699,717.00 $ 35,137.00 0.0005430780 $875.00 $539.62 City of Deary General Non -Exempt $ 49,764,642.00 $ 168,225.00 0.0033804120 $31.00 $2,313.76 City ofDeclo General Non -Exempt $ 19,198,181.00 $ 36,878.00 0.0019209110 $935.00 $675.30 City of Dietrich General Non -Exempt $ 17,027,378.00 $ 32,613.00 0.0019153270 $ 16.00 $10.00 $232.40 63-1305 Judgment Non -Exempt $ 17,027,378.00 $ 214.00 0.0000125680 $ 32,827.00 0.0019278950 City of Donnelly General Non -Exempt $ 63,110,984.00 $ 151,423.00 0.0023993130 $36.00 $2,276.14 City of Dover General Non -Exempt $ 236,758,343.00 $ 109,430.00 0.0004622010 $ 3,187.00 $18.00 $560.24 City of Downey General Non -Exempt $ 57,866,582.00 $ 107,193.00 0.0018524160 $ 54,778.00 $4,046.17 Tort Non -Exempt $ 57,866,582.00 $ 10,972.00 0.0001896090 Streets - Lighting, Oiling Etc. Non -Exempt $ 57,866,582.00 $ 37,000.00 0.0006394020 Recreation Non -Exempt $ 57,866,582.00 $ 6,157.00 0.0001064000 $ 161,322.00 0.0027878270 City of Driggs General Non -Exempt $ 1,171,286,571.00 $ 839,371.00 0.0007166230 $292.00 $6,439.18 City of Drummond General Non -Exempt $ 1,748,628.00 $ 800.00 0.0004575020 $ 296.00 $10.94 City of Dubois General Non -Exempt $ 27,636,263.00 $ 66,154.00 0.0023937390 $1,732.00 $2,225.26 City of Eagle General Non -Exempt $ 11,737,560,469.00 $ 5,222,279.00 0.0004449200 $ 124,902.00 $19.00 $8,462.85 63-1305 Judgment Non -Exempt $ 11,737,560,469.00 $ 8,772.00 0.0000007140 General Non -Exempt $ 21,129,694.00 $ 9,401.00 0.0004449200 63-1305Judgment Non -Exempt $ 21,129,694.00 $ 16.00 0.0000007140 General Non -Exempt $ 1,802,436.00 $ 802.00 0.0004449200 63-1305 Judgment Non -Exempt $ 1,802,436.00 $ 1.00 0.0000007140 $ 5,241,271.00 0.0013369020 City of East Hope General Non -Exempt $ 161,834,395.00 $ 61,302.00 0.0003787950 $11.00 $355.64 City of Eden General Non -Exempt $ 18,629,807.00 $ 61,148.00 0.0032822670 $ 12,651.00 $73.00 $443.42 City of Elk River General Non -Exempt $ 19,412,572.00 $ 90,513.00 0.0046625970 $2,006.38 63-1305Judgment Non -Exempt $ 19,412,572.00 $ 642.00 0.0000330710 $ 91,155.00 0.0046956680 City of Emmett General Non -Exempt $ 887,604,649.00 $ 2,109,455.00 0.0023765700 $ 1.00 $1,043.00 $49,101.02 Cemetery Non -Exempt $ 887,604,649.00 $ 50,639.00 0.0000570510 Library Non -Exempt $ 887,604,649.00 $ 253,447.00 0.0002855400 Streets - Lighting, Oiling Etc. Non -Exempt $ 887,604,649.00 $ 105,813.00 0.0001192120 $ 2,519,354.00 0.0028383730 City of Fairfield General Non -Exempt $ 43,486,286.00 $ 207,223.00 0.0047652490 $255.00 $2,405.16 City of Ferdinand General Non -Exempt $ 9,520,478.00 $ 26,803.00 0.0028153000 $834.06 City of Fernan Lake General Non -Exempt $ 62,262,626.00 $ 51,175.00 0.0008219220 527.38 �� • Appendix R State Liquor Account Distributions CTI,Y Oct.2026 1 ST QTR Jan.2027 2ND QTR Apr.2027 3RD QTR Jun.2027 4TH QTR Aug.2027 Estimate FY'27 Total ABERDEEN $14,163 $14,163 $14,163 $14,163 $14,163 $70.814 ACE UTA $1,038 $1,038 $1,038 $1,038 $1,038 $5.188 ALBION $1,961 $1,961 $1,961 $1,961 $1,961 $9,804 AMERICAN FALLS $6,685 $6,685 $6,685 $6,685 $6,685 $33,425 AMMON $44,094 $44,094 $44,094 $44,094 $44,094 $220,469 ARCO $6,606 $6,606 $6,606 $6,606 $6,606 $33,028 ARIMO $2,770 $2.770 $2,770 $2,770 $2,770 $13,849 ASHTON $3,805 $3,805 $3,805 $3,805 $3,805 $19,023 ATHOL $27,412 $27,412 $27,412 $27,412 $27,412 $137,058 BANCROFT $2,396 $2,396 $2,396 $2,396 $2,396 $11,978 BASALT $2,854 $2,854 $2,854 $2,854 $2,854 $14,270 BELLEVUE $12,953 $12,953 $12,953 $12,953 $12.953 $64,766 BLACKFOOT $37,180 $37,180 $37,180 $37,180 $37,180 $185,900 BLISS $1,820 $1,820 $1,820 $1,820 $1,820 $9,100 BLOOMINGTON $1,633 $1,633 $1,633 $1,633 $1,633 $8,165 BOISE $834,867 $834,867 $834,867 $834,867 $834,867 $4,174,334 BONNERS FERRY $27,3021 $27,302 $27,302 $27,302 $27,302 $136,510 BOVILL $1,534 $1,534 $1,534 $1,534 $1,534 $7,669 BUHL $9,289 $9,289 $9,289 $9,289 $9,289 $46,447 BURLEY $33,853 $33,853 $33,853 $33,853 $33,853 $169,264 BUTTE CITY $656 $656 $656 $656 $656 $3,279 CALDWELL $117,460 $117,460 $117,460 $117,460 $117,460 $587,299 CAMBRIDGE $2,245 $2,245 $2,245 $2,245 $2,245 $11,227 CAREY $1,249 $1,249 $1,249 $1,249 $1,249 $6,246 CASCADE $10,577 $10,577 $10,577 $10,577 $10,577 $52,887 CASTLEFORD $1,056 $1,056 $1,056 $1,056 $1,056 $5,278 CHALLIS $7,661 $7,661 $7,661 $7,661 $7,661 $38,306 CHUBBUCK $42,775 $42,775 $42,775 $42,775 $42,775 $213,877 CLARKFORK $9,493 $9,493 $9,493 $9,493 $9,493 $47,467 CLAYTON $92 $92 $92 $92 $92 $458 CLIFTON $3,517 $3,517 $3,517 $3,517 $3,517 $17,586 COEURD'ALENE $246,464 $246,464 $246.464 $246,464 $246,464 $1,232,318 COTTONWOOD $2,274 $2,274 $2,274 $2,274 $2,274 $11,368 COUNCIL $5,546 $5,546 $5,546 $5,546 $5,546 $27,731 CRAIGMONT $972 $972 $972 $972 $9721 $4,862 CROUCH $8,375 $8,375 $8,375 $8,375 $8,375 $41,873 CULDESAC $3,1821 $3,182 $3,182 $3,182 $3,182 $15,909 DALTON GARDENS $19,062 $19,062 $19,062 $19,062 $19,062 $95,308 DAYTON $4,113 $4,113 $4,113 $4,113 $4,113 $20, 563 DEARY $2,994 $2,994 $2,994 $2,994 $2,994 $14,969 DECLO $2,770 $2,770 $2,770 $2,770 $2,770 $13,849 DIETRICH $2,373 $2.373 $2,373 $2,373 $2,373 $11,864 DONNELLY $14,629 $14,629 $14,629 $14,629 $14,629 $73,143 DOVER $8,6761 $8,676 $8,676 $8,676 $8,676 $43,380 DOWNEY $634 $634 $634 $634 $634 $3,170 DRIGGS $25,513 $25,513 $25,513 $25,513 $25,513 $127,566 DRUMMOND $114 $114 $114 $114 $114 $572 DUBOIS $3,991 $3.991 $3,991 $3,991 $3,991 $19,954 EAGLE $115,735 $115,735 $115,735 $115,735 $115,735 $578.675 EAST HOPE $1,908 $1,908 $1,908 $1,908 $1,908 $9,540 EDEN $3,0981 $3,098 $3,098 $3,098 $3,098 $15,489 ELK RIVER $496 $496 $496 $496 $496 $2,481 EMMETT $28,368 $28,368 $28,368 $28,368 $28,368 $141,840 FAIRFIELD $2,298 $2.298 $2,298 $2,298 $2,298 $11,491 FERDINAND $1,060 $1,060 $1,060 $1,060 $1,060 $5,301 FERNAN LAKE $1,221 $1,221 $1,221 $1,221 $1,221 $6,105 FILER $5,635 $5,635 $5,635 $5,635 $5,635 $28,175 FIRTH $4,135 $4,135 $4,135 $4,135 $4,135 $20,677 FRANKLIN $8,607 $8.607 $8,607 $8,607 $8,607 $43,035 FRUITLAND $54,011 $54,011 $54,011 $54,0 11 $54,011 $270,053 GARDEN CITY $44,308 $44,308 $44,308 $44,308 $44.308 $221,541 GENESEE $1,503 $1,503 $1,503 $1,503 $1,503 $7,513 GEORGETOWN $3,884 $3,884 $3,884 $3,884 $3,884 $19,420 GLENNS FERRY $4,492 $4,492 $4,492 $4,492 $4,492 $22,458 GOODING $9,683 $9,683 $9,683 $9.683 $9,683 $48,417 GRACE $1,513 $1,513 $1,513 $1,513 $1,513 $7,565 GRANDVIEW $1,898 $1,898 $1,898 $1,898 $1,898 $9,488 GRANGEV LLE $12,208 $12,208 $12,208 $12,208 $12,208 $61,042 GREENLEAF $6,043 $6,043 $6,043 $6,043 $6,043 $30,216 HAGERMAN $5,586 $5,586 $5,586 $5,586 $5,586 $27,929 HAILEY $55,2771 $55,277 $55,277 $55,277 $55,277 $276,384 Appendix P Sales Tax Revenue Sharing For Quarter For Quarter For Quarter For Quarter Projected Total City Ending Sep '26 Ending Dec '26 Ending Mar'27 Ending Jun '27 FY '27 Driggs Drummond Dubois Eagle East Hope Eden Elk River Emmett Fairfield Ferdinand Feman Lake Village Filer Firth Franklin Fruitland Garden City Genesee Georgetown Glenns Ferry Gooding Grace Grand View Grangeville Greenleaf Hagerman Hailey Hansen Harrison Hauser Lake Hayden Hayden Lake Hazelton Heybum Hollister Homedale Hope Horseshoe Bend Huetter Idaho City Idaho Falls Inkom Iona Irwin Island Park Jerome FY 2026 Projections for remainder of FY = 2.7% total YoY growth FY 2027 Projections for entire FY = 2.7% total YoY increase. $64,130 $65,374 $61,467 $59,538 $250,510 $469 $428 $397 $497 $1,791 $15,843 $15,884 $16,106 $20,160 $67,992 $997,198 $983,387 $876,004 $1,065,631 $3,922,221 $9,734 $9,024 $8,893 $8,117 $35,768 $12,630 $11,771 $11,530 $12,412 $48,342 $6,057 $5,848 $5,897 $5,743 $23,544 $262,780 $247,133 $211,222 $240,843 $961,979 $14,447 $14,340 $12,146 $14,016 $54,949 $4,514 $4,145 $3,789 $5,645 $18,093 $4,894 $5,182 $4,584 $5,013 $19,673 $93,267 $87,743 $79,460 $96,635 $357,105 $16,569 $15,171 $14,519 $15,312 $61,570 $35,846 $31,363 $28,978 $31,143 $127,330 $194,232 $198,004 $183,701 $199,161 $775,098 $407,113 $364,349 $349,618 $347,408 $1,468,489 $34,204 $30,544 $28,406 $32,570 $125,725 $15,348 $t4,471 $13,799 $14,723 $58,341 $42,964 $38,564 $35,468 $37,076 $154,071 $119,436 $106,185 $102,652 $104,888 $433,160 $31,641 $26,810 $25,285 $25,996 $109,732 $13,703 $14,083 $12,365 $13,087 $53,238 $108,045 $101,457 $99,320 $106,293 $415,115 $26,575 $23,137 $21,291 $25,603 $96,606 $30,959 $28,715 $28,111 $29,647 $117,433 $305,521 $295,064 $260,629 $252,196 $1,1.13,410 $34,233 $32,148 $29,738 $36,305 $132,423 $7,894 $6,967 $6,206 $6,781 $27,849 $24,807 $24,530 $22,576 $24,t14 $96,027 $504,193 $505,661 $441,545 $505,934 $1,957,333 $28,675 $26,555 $26,153 $25,783 $107,166 $24,961 $23,187 $22,683 $24,114 $94,945 $117,8371 $108,966 $106,465 $112,293 $445,561 $8,166 $7,550 $7,031 $8,680 $31,425 $92,998 $91,451 $83,940 $96,881 $365,271 $3,665 $3,397 $3,347 $3,038 $13,448 $25,459 $23,825 $22,728 $26,138 $98,150 $3.148 $2,978 $2,988 $3,765 $12,880 $15,654 $15,574 $13,331 $15,271 $59,829 $2,112,909 $2,078,243 $1,849,317 $1,901,180 $7,941,648 $27,059 $23,750 $22,360 $28,771 $101,940 $93,642 $90,452 $74,715 $88,701 $347,510 $8,573 $8,294 $7,584 $7,346 $31,797 $14,379 $13,347 $13,163 $13,360 $54,249 $409,706 $397,8501 $341,081 $390,8591 $1,539,496 2024 population estimates provided by US Census Bureau. 12 Spud `lUid :Pwrpaee, Not e 9t'a A141n A city budget is a plan, not a target to spend every dollar. We intentionally budget conservatively by: • estimating revenues cautiously, and • planning for expenses that mayor may not happen. That helps protect the city from unexpected costs, economic slowdowns, emergencies, severe weather, equipment failures, inflation, or delays with revenue collections. If every department automatically spends every dollar simply because it was budgeted, the city loses flexibility and can create financial problems later in the year or in future years. Not spending the full budget when it is not necessary allows the city to: • maintain healthy reserves, • respond to emergencies, • reduce the need for sudden cuts or tax increases, • fund future capital needs, • and keep long-term finances stable. A budget appropriation gives departments authority to spend up to a certain amount if needed. It is not a requirement to spend that full amount. Good financial management means: • spending intentionally, • prioritizing essential services, • and finding efficiencies where possible, while still delivering the level of service the community expects. The goal is not to spend every dollar. The goal is to provide reliable services responsibly and sustainably. Strong Stewardship Builds Strong Cities