2026 Budget Public Hearing Presentation

CITY OF BERLIN 2026 PROPOSED BUDGET 2026 BUDGET PRESENTATION Public Hearing November 11, 2025 2026 BUDGET OVERVIEW LEVY AND SPENDING BREAKDOWN REVENUE PICTURE 2024 PRELIMINARY AUDIT FINDINGS BUDGET OVERVIEW 2026 Budget Budgeted Expenditures $6,767534 Budgeted Revenues $6,767534 Unbudgeted Funds Needed $0 2025 Budget Budgeted Expenditures $6,666,834 Budgeted Revenues $6,210,553 Unbudgeted Funds Needed $456,281 The 2026 Proposed Budget is Balanced. LEVY AND SPENDING BREAKDOWN CITY OF BERLIN 2024 2025 INCREASE/DECREASE Assessed Value $ 438,114,900.00 $ 442,098,300.00 $ 3,983,400.00 Total Final Levy (Apportioned Levy + TIF Levy) $ 2,436,212.93 $ 2,737,346.03 $ 301,133.09 Mill Rate 0.005560671 0.006191714 0.000631042 Mill Rate per $1,000 $ 5.56 $ 6.19 $ 0.63 Mill Rate Comparison 2024 to 2025 (for 2026 Budget) 2024 Levy 2025 Levy Increase Levy 2,436,212.93$ 2,737,346.03$ 301,133.10$ Mill Rate $5.56/$1000 value $6.19/$1000 value 0.63$ Estimated City Portion of Tax Bill $100000 home 556$ 619$ 63$ $200000 home 1,112$ 1,238$ 126$ $300000 home 1,668$ 1,857$ 189$ 2026 Budget Impact Impact to City Portion of Property Tax Bill 2024 to 2025 (for 2026 Budget) LEVY AND SPENDING BREAKDOWN The City of Berlin collects the first installment payment for all of the taxing jurisdictions; the County collects the second installment (if applicable). For the tax bill collected in 2025 (mailed November 2024), for each dollar collected: $0.375 City of Berlin $0.300 Green Lake County $0.290 Berlin School District $0.035 Moraine Park Tech College LEVY AND SPENDING BREAKDOWN Adopted Proposed % of OVERALL BUDGET Budget Budget Budget 2025 2026 Change Property Tax Levy $2,434,092 $2,732,529 12.26% Transfer in from debt service $293,536 Tax Equivalent $190,000 $190,000 0.00% Other Taxes $12,000 $8,000 -33.33% Special Assessments $2,937 $0 0.00% LEVY AND SPENDING BREAKDOWN BY DEPARTMENT DPW $ 1,623,786.00 Eco Dev $ 121,666.00 Ems Gov $ 21,773.00 Fire $ 233,989.00 Pool and Park $ 225,392.00 Recreation $ 23,372.00 Senior Center $ 162,923.00 Library $ 443,662.67 Police $ 1,596,879.00 Mayor Council $ 30,212.00 City Admin $ 375,771.00 Contracted $ 283,900.00 City Wide $ 1,302,757.00 BCDC $ 27,915.00 TOTAL $ 6,473,997.67 LEVY AND SPENDING BREAKDOWN BY FUND General Government $954,403 Public Safety $1,889,541 Public Works $1,626,050 Health & Human Services $259,678 Culture & Recreation $704,677 Conservation/Community Development $118,142 Contingency $50,000 Debt Service (Non-TIF related) $1,165,043 Capital Projects (Non TIF related) $0 $6,767,534 REVENUE PICTURE BY DEPARTMENT LEVY $2,732,529 REVENUES Levy DPW Eco Dev Ems Gov Fire Pool and Park Recreation Senior Center Library Police Mayor Council City Admin Contracted City wide BCDC DPW $ 492,483.00 Eco Dev $ 39,000.00 Ems Gov $ 15,738.00 Fire $ 115,200.00 Pool and Park $ 22,500.00 Recreation $ - Senior Center $ 48,232.00 Library $ 130,898.00 Police $ 129,820.00 Mayor Council $ - City Admin $ 35,900.00 Contracted $ 6,000.00 City Wide $ 2,679,567.23 BCDC $ 26,131.00 TOTAL $ 3,741,469.23 REVENUE PICTURE Municipal Vehicle Registration Fee (wheel tax) Implemented $25 fee per vehicle kept in the City, fee will be collected by the Department of Motor Vehicles starting January 1, 2026 2026-2030 Capital Improvement Plan Adopted Common Council plans to borrow approximately $2M every other year to address $1M of Capital needs each year Increased Employee Contribution to Employer Provided Health Insurance Benefits Employees contributing 7.5% of cost of Insurance Premium in 2026 (rather than set dollar amount) Looking to the Future….. 2027 planned implementation of a Recycling Fee. The Recycling Fee will be collected as a Special Charge to all residential property owners. It is anticipated that approximately $164,000 will be moved from the levy to a Special Charge on the tax bill. PRELIMINARY 2024 AUDIT FINDINGS Fund Balances increased from 2023 to 2024 PRELIMINARY 2024 AUDIT FINDINGS Total net position decreased by $26,500 (0.12%) from 2023 to 2024 Fund Balances did not change significantly from 2023 to 2024 2026 BUDGET ADOPTION Public Hearing November 11, 2025 at 6:30PM