2026 Budget Public Hearing Notice

NOTICE OF BUDGET PUBLIC HEARING CITY OF BERLIN On Tuesday, November 11, 2025 at 6:30 P.M. a Public Hearing will be conducted before the Common Council in the Council Chambers of the Berlin City Hall. The purpose of this hearing is to receive public comment on the proposed 2026 budget, which is summarized below: Adopted Proposed % of Budget Budget Budget 2025 2026 Change GENERAL FUND REVENUES BUDGET 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% INTERGOVERNMENTAL REVENUES State Shared Revenues $2,225,986 $2,315,486 4.02% Highway Aid $265,703 $297,333 11.90% Library Aid $122,474 $120,898 -1.29% Federal & State Taxi Grant $179,574 $95,000 -47.10% Senior Citizens Services $54,354 $44,807 -17.56% Other Intergovernmental Revenues $75,735 $63,501 -16.15% LICENSES & PERMITS $76,150 $73,650 -3.28% FINES & FORFEITURES $62,850 $60,750 -3.34% PUBLIC CHARGES FOR SERVICES $159,150 $201,750 26.77% INTERGOVERNMENTAL CHARGES FOR SERVICE $220,718 $176,738 -19.93% MISCELLANEOUS REVENUE $128,830 $93,556 -27.38% OTHER FINANCING SOURCES $0 $0 From Non-Lapse Funds $0 $0 TFR from Fund 15 $0 $0 TFR from Fund 13 $0 $0 Proceeds from Borrowing $0 $0 DOT Project Financing $0 $0 Surplus Funds Utilized $0 $0 TIF Repayment of Advances $0 $0 TOTAL GENERAL FUND REVENUES $6,210,553 $6,767,534 8.97% Adopted Proposed GENERAL FUND EXPENDITURES BUDGET 2025 2026 % Change General Government $913,152 $954,403 4.52% Public Safety $1,879,006 $1,889,541 0.56% x Public Works $1,615,532 $1,626,050 0.65% x Health & Human Services $274,080 $259,678 -5.25% x Culture & Recreation $866,577 $704,677 -18.68% x Conservation/Community Development $158,484 $118,142 -25.45% x Contingency $20,000 $50,000 150.00% x Debt Service (Non-TIF related) $896,003 $1,165,043 30.03% x Capital Projects (Non TIF related) $44,000 $0 -100.00% x TOTAL GENERAL FUND EXPENDITURES $6,666,834 $6,767,534 1.51% Preliminary Audit Estimated Proposed Proposed Estimated FUND BALANCES 12/31/2024 01/01/26 Expenses Revenues 12/31/26 GOVERNMENTAL FUNDS UNAUDITED General Fund $4,024,368 $3,468,088 $6,767,534 $6,767,534 $3,468,088 Special Revenue Funds 1986 Revolving Loan Fund 303,675$ 381,675$ $2,000 $78,300 $457,975 Senior Center Special Accounts Fund 51,117$ 51,117$ $0 $0 $51,117 Total Special Revenue Funds $354,792 432,792$ $2,000 $78,300 $509,092 Debt Service Funds $0 0 $1,165,043 $1,165,043 $0 Capital Project Funds $1,559,732 $1,265,732 $750,000 $750,000 $1,265,732 TIF FUNDS 252,312$ (141,891)$ 37,992$ 327,805$ 2025 BB 2026 Exp 2026 Rev 2026 EB TIF #01E Fund 49 (12,781.00)$ (9,227.00)$ (9,317.00)$ 15,769.00$ (2,775.00)$ TIF #02E Fund 50 35,393.00$ 35,393.00$ -$ -$ 35,393.00$ TIF #15 Fund 60 229,700.00$ 405,538.00$ (132,574.00)$ 22,223.00$ 295,187.00$ TIF #16 -$ -$ (14,063.40)$ 15,626.00$ 1,562.60$ TIF #17 -$ -$ -$ -$ -$ 2026 ending balance 252,312.00$ 431,704.00$ (141,891.00)$ 37,992.00$ 327,805.00$ FIDUCIARY FUNDS $2,353,603 $101,000 $36,000 $2,288,603 Nonexpendable-Library Endowment Principal Fund $57,630 57,630$ $1,000 $1,000 $57,630 Expendable -Library Trust Fund $1,819,766 2,026,573$ $50,000 $35,000 $2,011,573 Expendable-Cemetery Trust Fund $476,207 464,207$ $50,000 $0 $414,207 Proposed Tax Revenue By Fund 2025 2026 General Fund $2,434,092 $2,732,529 Capital Project Fund $44,000 $0 Debt Service Fund (Non-TIF) $896,003 $1,165,043 TIF Funds (city portion estimate) $104,413 $133,732 $3,478,508 $4,031,304 A copy of the proposed budget can be viewed at the City Clerk's office between the hours of 7:30 am and 4:30 P.M. M-F. No new services have been included in this proposed budget. Given under my hand and seal of the City this 23rd day of October, 2025. City Clerk, Jessi Balcom