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Home My WebLink About2027 Recommended Budget Commission Presentations-FINAL DRAFTCITY MANAGER’S RECOMMENDED 2027 BIENNIUM BUDGET JUNE 9, 2026 2027 Biennium Recommended Budget AGENDA – JUNE 9TH 1.Special Revenue Funds 2.General Fund Overview 3.General Fund Department Budgets 4.Next Steps 2027 Biennium Recommended Budget URD Districts and BID Budget Presentations May 12, 2026 Budget Document Distribution May 28, 2026 Work Session: Introduction, Internal Service Funds, & Enterprise Funds June 2, 2026 Work Session: General Fund & Special Revenue Funds June 9, 2026 Commission Budget Deliberation & Adoption June 23, 2026 Establish and Affix Mill Levies based on Certified Taxable Values August 18, 2026 COMMISSION AGENDA TIMELINE 2027 Biennium Recommended Budget ESTIMATED HOMEOWNER IMPACT 2027 Biennium Recommended Budget SERVICE AREAS City of Bozeman Public Safety & Justice Police Fire Municipal Court City Prosecutor's Office Community Livability Community Programs Senior Transportation Community Housing Forestry Parks Recreation Cemetery Library Neighborhood Services Community & Economic Development Planning Building Development Engineering Economic Development Infrastructure & Utilities Transportation Water Wastewater Stormwater Solid Waste Special Improvement Districts (SIDs) Central Support Services Local Government Study Commission Administrative Services Facilities Management Health / Medical Insurance Vehicle Maintenance Public Works Administration 2027 Biennium Recommended Budget SERVICE AREAS City of Bozeman Public Safety & Justice Police Fire Municipal Court City Prosecutor's Office Community Livability Community Programs Senior Transportation Community Housing Recreation Cemetery Library Neighborhood Services Community & Economic Development Planning Building Development Engineering Economic Development Infrastructure & Utilities Solid Waste (Landfill) 2027 Biennium Recommended Budget Special Revenue Funds General Fund Departments SPECIAL REVENUE FUNDS 2027 Biennium Recommended Budget Salaries & Benefits, $7.6M, 69% Operations, $1.5M, 13% Capital, $0.6M, 5% Internal Charges, $1.4M, 13% Building Inspection Budget by Category BUILDING INSPECTION FUND $4.5M $5.6M $5.8M $6.0M $3.7M $4.5M $5.6M $5.3M $1.0M $2.0M $3.0M $4.0M $5.0M $6.0M $7.0M FY25 Actual FY26 Projected FY27 Projected FY28 Projected Building Fund Revenue & Expenditure Trends Revenue Expenditures Beginning Balance 2027 Biennium Recommended Budget Highlights: •$500K for EDGE permitting software modernization •Addition of Plans Examiner (1.0 FTE) in FY27 •Reduction of consulting budget to align with additional staffing •10 months of reserves at end of biennium PLANNING FUND APPROPRIATIONS & COST RECOVERY 46.1%55.6%50.8% 32.5%26.0%31.6% 0.0%15.0%30.0%45.0%60.0%75.0% 2023…2024…2025…2026…2027 2028 Current Planning Cost Recovery Highlights: •$500K for EDGE permitting software modernization •$100K for Historic Properties Inventory in FY28 •Other increases include ongoing service costs and updated cost allocation methodology •Two all-purpose mills dedicated to long-range planning (~445k annually) •General Fund subsidy $1.995M annually •Reductions in consulting budget where work can be absorbed internally or phased •15% recommended fee increases •Planning fee study underway to evaluate cost of service and future fee alignment 2027 Biennium Recommended Budget $2.1M $2.6M $2.9M $3.1M $0.4M $0.5M $0.4M $0.5M$0.5M $0.4M $0.5M $0.7M $0.7M $1.0M $2.0M $3.0M $4.0M $5.0M FY25 Actual FY26 Projected FY27 Projected FY28 Projected Planning Fund Expenditure Trends Salaries & Benefits Operations Capital Internal Charges DEVELOPMENT ENGINEERING FUND Development Review Development Inspection & Compliance Engineering Permits Public Infrastructure Review Highlights •Implementation of updated Transportation & Engineering fees •$250K for EDGE permitting software modernization •ProjectDox plan review software •Wetland review transition from Planning •Planning fee study underway Salaries & Benefits, $2.2M, 81% Operation s, $0.3M, 10% Capital, $0.3M, 9% Development Engineering Budget by Category COMMUNITY HOUSING SPECIAL REVENUE FUNDS $1.25M $1.00M $1.50M $1.20M 2025 2026 2027 2028 General Fund Support for Community Housing Highlights: •Supports the Commission priority to Bridge the Affordability Gap •Fowler Housing project design, engineering, and development •Family Promise infrastructure improvements to expand transitional housing capacity •Housing Needs Assessment to support data- driven housing policy •HUD Community Development Block Grant (CDBG) funding leverages external resources •Funding capacity preserved for Fowler or future housing opportunities and partnerships $326k $348k $356k $359k $300k $310k $320k $330k $340k $350k $360k $370k 2025 2026 2027 2028 Community Development Block Grant Allocations 2027 Biennium Recommended Budget 2027 Biennium Recommended Budget GENERAL FUND 2027 Biennium Recommended Budget GENERAL FUND 2027 BIENNIUM 2027 Biennium Recommended Budget Operating Revenue, $110.6M, 80% Fund Balance, $27.2M, 20% General Fund Resources Total = $137.8M Salaries & Benefits $74.7M 54% Internal Charges $18.0M 13%O&M $15.5M 11% Capital $10.0M 7% Transfers $9.0M 7%Reserves $9.4M 7%Debt $1.2M 1% General Fund Requirements Total = $137.8M 2027 BIENNIUM GENERAL FUND REVENUES Property Taxes, $76.8M, 69% State Shared, $11.9M, 11% County Shared, $8.4M, 8% Program Revenue, $5.6M, 5% Intergovernmental, $5.5M, 5% Other, $2.5M, 2% General Fund Revenues 2027 Biennium Recommended Budget For purposes of this summary, certain transfers are presented according to their underlying revenue source to provide a more meaningful representation of General Fund revenues. TAX RELATED LEGISLATIVE CHANGES TAX YEAR 2025 (FY26)TAX YEAR 2026 (FY27) •Modified tax rates for different property types o Lower tax rates for residential homeowners and small businesses o Tiered rates based on the total assessed value •For the median homeowner, the tax rate is expected to reduce from 1.35% to 0.99% in FY26 •Regardless of Commission Action tonight, these changes mean the annual property tax for a median homeowner will decrease from year to year •Tiered rates will be based on median state assessed values •Higher rates for second homes and short-term rentals •Changes will result in unpredictable changes to certified values for FY27 2027 Biennium Recommended Budget 2027 BIENNIUM GENERAL FUND PROPERTY TAX REVENUE $33.5M $36.9M $37.2M $38.9M FY25 Actual FY26 Projection FY27 Budget FY28 Budget General Fund Property Tax Revenue (excluding Health/Medical Levy) 2027 Biennium Recommended Budget 2027 BIENNIUM GENERAL FUND APPROPRIATIONS 2027 Biennium Recommended Budget Salaries & Benefits, $74.7M, 58% Operations, $15.5M, 12% Capital Outlay, $10.0M, 8% Debt Service, $1.2M, 1% Transfers, $9.0M, 7% Internal Charges, $18.0M, 14% General Fund Appropriations Total = $128.4M 2027 BIENNIUM GENERAL FUND OPERATING EXPENDITURES 2027 Biennium Recommended Budget Salaries & Benefits, $74.7M, 68% Internal Charges, $18.0M, 17% O&M, $15.5M, 14% Debt, $1.2M, 1% General Fund Operating Expenditures by Category = $109M Capital, $10.0M, 53% Transfers (General Fund Subsidies), $9.0M, 47% General Fund Non-Operating Expenditures by Category = $19M GENERAL FUND CHANGES IN FUND BALANCE $27M $9M $111M $109M $19M $20M $40M $60M $80M $100M $120M $140M $160M Beginning Balance Operating Revenue Operating Cost Non Operating Cost Ending Balance General Fund | Fund Balance Waterfall Chart GENERAL FUND OPERATING REVENUES AND EXPENDITURES $54M $56M $56M $58M $61M $64M $53M $57M $56M $58M $60M $63M $10M $20M $30M $40M $50M $60M $70M FY27 Budget FY28 Budget FY29 Projection FY30 Projection FY31 Projection FY32 Projection General Fund Operating Revenue and Expenditure Projections Operating Revenue Operating Expenditures (excludes capital and subsidies) 2027 Biennium Recommended Budget 2027 Biennium Recommended Budget GENERAL FUND COST DRIVERS •New positions in Police, Municipal Court, and Economic Development (Urban Renewal) •Vacancy savings trending downward •Operations increase of 9% in FY27 o Insurance premium allocations o Gasoline & oil – 20% increase in FY27, flat in FY28 •Admin internal service charges are new – overall reduction to General Fund after administrative services move to internal service funds •General Fund subsidies support planning, housing, and EDGE 2027 BIENNIUM GENERAL FUND APPROPRIATIONS Police, $45.5M, 35% Fire, $28.3M, 22% Recreation, $15.7M, 12%Library, $11.4M, 9% Municipal Court, $5.5M, 4% Planning, $4.0M, 3% City Prosecutor's Office, $3.7M, 3% Community Housing , $2.7M, 2% Neighborhood Services, $2.3M, 2% Community Programs, $2.2M, 2% Administrative Services, $2.1M, 2% Cemetery, $2.0M, 2% Landfills, $1.6M, 1% Economic Development, $1.6M, 1% General Fund Appropriations by Department 2027 Biennium Recommended Budget Highlights: •Salaries & Benefits o Addition of 4 sworn positions annually: 3 Police Officers & 1 Sergeant each year o 0.5 Special Services Officer (split with Library) o 1.0 Intel Analyst •Operations & Maintenance o Insurance premiums ($268k) o Mobile data equipment installation costs scheduled for FY27 ($127k) POLICE DEPARTMENT – GENERAL FUND Salaries & Benefits $33.0M72% Operations $3.5M8% Capital $2.2M5% Internal Charges $6.4M14% Debt Service $0.3M1% Police Budget by Category Police35% General Fund Allocation 2027 Biennium Recommended Budget Highlights: •Salaries and Benefits o Budget reflects a reduction in anticipated overtime expenses •Operations and Maintenance o Insurance premiums ($204k) o Community outreach and ballot education for Fire Station 4 ($70k/yr) FIRE DEPARTMENT – GENERAL FUND Salaries & Benefits $20.7M73% Operations $2.6M9% Internal Charges $4.9M17% Debt Service $0.1M1% Fire Budget by Category Fire22% General Fund Allocation 2027 Biennium Recommended Budget Operates key facilities including: •Story Mill Community Center •Bogert Pool •Swim Center •Splash Pad •Beall Center •Lindley Center •Story Mansion Highlights: •Insurance premiums ($52k) •Recreation fee study ($40k) •Story Mansion transition into Recreation dept. Major Projects consistent with CIP: •Bogert Pool renovation ($3.1m) •Lindley Center Remodel ($2.5m) RECREATION/AQUATICS DEPARTMENT – GENERAL FUND Salaries & Benefits $4.9M31% Operations $2.0M13% Capital $6.7M42% Internal Charges, $1.3M, 9% Debt Service, $0.8M, 5% Recreation Budget by Category Recreation12% General Fund Allocation 2027 Biennium Recommended Budget LIBRARY DEPARTMENT – GENERAL FUND Salaries & Benefits $6.7M59% Operations $2.1M18% Internal Charges $2.6M23% Library Budget by Category Library9% General Fund Allocation Provides a wide range of services including physical and digital collections, public programming, outreach, and technology access. Biennium increases driven by: •0.5 Special Services Officer position •0.5 to increase Children’s Service librarian position to full time •Insurance premiums ($264k) •Increasing security ($132k) •Strategic Plan update ($20k) 2027 Biennium Recommended Budget GENERAL FUND COMMUNITY PROGRAMS & PARTNERSHIPS $2.3M $1.1M $1.5M $1.5M $0.5M $1.0M $1.5M $2.0M $2.5M FY25 FY26 Proj FY27 Budget FY28 Budget Funding for Community Partnerships General Fund Discretionary General Fund support includes: •Streamline •Warming Center •Tenant’s Right to Counsel •Heart of the Valley •Senior Center •Belonging in Bozeman GENERAL FUND SUPPORT 2027 Biennium Recommended Budget 2027 Biennium Recommended Budget ESTIMATED HOMEOWNER IMPACT - RECOMMENDED 2027 Biennium Recommended Budget URD Districts and BID Budget Presentations May 12, 2026 Budget Document Distribution May 28, 2026 Work Session: Introduction, Internal Service Funds, & Enterprise Funds June 2, 2026 Work Session: General Fund & Special Revenue Funds June 9, 2026 Commission Budget Deliberation & Adoption June 23, 2026 Establish and Affix Mill Levies based on Certified Taxable Values August 18, 2026 COMMISSION AGENDA TIMELINE 2027 Biennium Recommended Budget QUESTIONS AND COMMISSION DISCUSSION BACKUP SLIDES SENIOR TRANSPORTATION Highlights: •Voter-approved levy established in 1999 – originally 1 mill •Property tax revenues for voted mills are limited to CPI-based growth beginning in FY26 •Serves older adults (60+) and individuals with disabilities •Supports door-to-door transportation services through Galavan 2027 Biennium Recommended Budget Program FY27 Budget FY28 Budget Biennium Budget Galavan $269,100 $271,000 $540,100 Total Funding $269,100 $271,000 $540,100 CERTIFIED TAXABLE VALUES Modified tax rates result in estimated 1.0% decrease of in total taxable value in FY27 •conservative increase of 1.0% assumed after Newly taxable estimated to be ~$7.2 million annually $5.3M $5.7M $13.5M $6.2M $9.4M $7.2M $7.3M FY22 FY23 FY24 FY25 FY26 FY27 Est.FY28 Est. Newly Taxable Value – City of Bozeman $166.8M $171.8M $269.0M $266.3M $242.6M $239.3M $241.7M FY22 FY23 FY24 FY25 FY26 FY27 Est.FY28 Est. Total Taxable Value – City of Bozeman 2027 Biennium Recommended Budget MILL VALUES 2027 Biennium Recommended Budget $129,537 $155,353 $159,782 $247,166 $245,208 $218,946 $216,120 $218,214 3% 20% 3% 55% -1% -11% -1%1% -20% 0% 20% 40% 60% 80% 100% $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Est.FY28 Est. Taxes Generated from 1 Mill & Percent Change GENERAL FUND – STATE ENTITLEMENT SHARE REVENUE $5.1M $5.4M $5.7M $5.7M $5.9M $6.0M 5.9%4.4%1.1%2.5%2.0% FY23 Actual FY24 Actual FY25 Actual FY26 Projection FY27 Budget FY28 Budget General Fund State Entitlement Share Revenue 2027 Biennium Recommended Budget GENERAL FUND – COUNTY SHARED REVENUE $3.3M $3.5M $3.7M $4.0M $4.1M $4.3M3.4%8.5%8.0%1.7%4.3% FY23 Actual FY24 Actual FY25 Actual FY26 Projection FY27 Budget FY28 Budget General Fund County Shared Revenue $2.3M $2.4M $2.7M $2.8M $2.8M $2.8M4.9% 9.4%3.6%-0.2%2.4% FY23 Actual FY24 Actual FY25 Actual FY26 Projection FY27 Budget FY28 Budget General Fund Program Revenue GENERAL FUND – PROGRAM REVENUE $0.0M $0.5M $0.9M $2.2M $2.8M $2.7M 5749% 106% 137% 25%-5% FY23 Actual FY24 Actual FY25 Actual FY26 Projection FY27 Budget FY28 Budget General Fund Other Intergovernmental Revenue GENERAL FUND – OTHER INTERGOVERNMENTAL 2027 BIENNIUM GENERAL FUND REVENUES 2027 Biennium Recommended Budget For purposes of this summary, certain transfers are presented according to their underlying revenue source to provide a more meaningful representation of General Fund revenues. $2.5M $5.5M $5.6M $8.4M $11.9M $76.8M Other Intergovt Program Revenue County Shared State Shared Property Taxes General Fund Revenues $6.3M $7.3M $8.0M $55.2M Fire Staffing Levy Police Staffing Levy Health/Medical Insurance Levy All-Purpose Levy General Fund Property Taxes 2027 BIENNIUM GENERAL FUND REVENUE $0.5M $0.6M $1.4M $2.2M $10.5M $10.6M $84.8M $10.0M $20.0M $30.0M $40.0M $50.0M $60.0M $70.0M $80.0M $90.0M Municipal Court Cemetery Recreation Library Fire Police Undesignated General Fund Revenues by Department 2027 Biennium Recommended Budget GENERAL FUND – PUBLIC SAFETY AND JUSTICE Public Safety & Justice, $82.7M, 64% General Fund Allocation Police, $45.5M, 55% Fire, $28.3M, 34% Municipal Court, $5.5M, 7% City Attorney, $3.5M, 4% Public Safety & Justice by Department OTHER PUBLIC SAFETY & JUSTICE – GENERAL FUND Municipal Court City Prosecutor’s Office •1.0 FTE Court Clerk in FY27 •Treatment Court program (+$175.8k) – Citation and court fine revenues help offset a portion of operating costs •Budget is primarily personnel-driven •General Fund subsidy for Victim/Witness Advocate Fund to cover associated salaries Salaries & Benefits $3.5M65% Operations $0.9M17% Internal Charges $1.0M18% Municipal Court Budget by Category Municipal Court4% General Fund Allocation Salaries & Benefits $3.1M83% Operations $0.0M1% Internal Charges $0.4M11% Transfers Out $0.2M5% City Prosecutor Budget by Category City Prosecutor's Office3% General Fund Allocation GENERAL FUND – COMMUNITY LIVABILITY Community Livability, $36.2M, 28% General Fund Allocation Community Programs $2.2M 6%Recreation/ Aquatics $15.7M 43% Community Housing $2.7M 8% Library $11.4M 32% Neighborhood Services $2.3M 6% Cemetery $2.0M 5% Community Livability by Department STORY MANSION – RECREATION/AQUATICS DEPARTMENT $50k $61k $60k $761k $554k $204k $59k$46k $44k $46k $747k $626k $204k $51k $200k $400k $600k FY25 Actual FY26 Projection FY27 Budget FY28 Budget FY29 Projection FY30 Projection FY31 Projection Story Mansion Six-Year Revenues and Expenditures Revenues Expenditures • Accounting change: Story Mansion operations transferred from a Special Revenue Fund to the Recreation Department within the General Fund beginning FY27. • Story Mansion improvements ($1.22M): Structural repairs, electrical and lighting study, exterior repairs and upgrades, flooring repairs, plumbing upgrades, and HVAC replacement. • Carriage House improvements ($210k): Exterior siding repair and replacement, painting, and window replacement. • Grant funding: Projects are planned to align with approximately $350k in anticipated Department of Commerce Historic Preservation funding. NEIGHBORHOOD SERVICES – GENERAL FUND Salaries & Benefits $1.3M56% Operations $0.5M22% Internal Charges $0.4M19% Capital $0.1M3% Neighborhood Services Budget by Category Highlights •Graffiti removal ($150k) •Bozeman Municipal Code update ($75k) •Weed abatement and sidewalk snow/ice cleanup services ($53k) •Nuisance property abatement ($50k) •Abandoned and junk vehicle towing ($20k) Neighborhood Services2% General Fund Allocation 2027 Biennium Recommended Budget Code Compliance Community Response Right-of-Way Management Public Parking Operations CEMETERY – GENERAL FUND Provides timely, respectful, and professional burial services while maintaining the grounds in a safe and serene condition Biennium increases drive by: o Grounds maintenance and preservation ($113k) o Mower replacements ($30k) o Undeveloped land maintenance ($30k) Salaries & Benefits $0.9M47% Operations $0.3M17% Capital $0.3M17% Internal Charges $0.4M19% Cemetery Budget by Category Cemetery2% General Fund Allocation COMMUNITY PROGRAMS – GENERAL FUND Program FY27 Budget FY28 Budget Biennium Budget Comments/Additional Info Streamline $400,000 $400,000 $800,000 Advances multimodal transportation and regional partnership goals. HRDC Warming Center 345,700 345,700 691,400 Supports housing stability, basic needs, and community safety Tenant Right to Counsel 250,000 250,000 500,000 Helps preserve housing stability and prevent avoidable evictions. Senior Center Support 120,000 120,000 244,100 Promotes community well-being and access to services for older adults. Total Funding $1,115,700 $1,119,800 $2,235,500 2027 Biennium Recommended Budget Community Programs2% General Fund Allocation GENERAL FUND – COMMUNITY & ECONOMIC DEVELOPMENT Community & Economic Development, $5.6M, 4% General Fund Allocation Economic Development, $1.6M, 29% Planning, $4.0M, 71% Community & Economic Development by Department ECONOMIC DEVELOPMENT – GENERAL FUND General Fund revenues support economic development administration, business engagement, housing coordination, and other community investment activities. Highlights: •Childcare Portal Support ($50k) •Montana Festival support ($20k) Salaries & Benefits $0.7M46% Operations $0.6M37% Internal Charges $0.3M17% Economic Development Budget by Category Economic Development1% General Fund Allocation GENERAL FUND – CENTRAL SUPPORT SERVICES Central Support Services, $2.1M, 2% General Fund Allocation Finance, $2.0M, 95% City Manager, $0.1M, 5% Infrastructure & Utilities By Department PROJECT EDGE •Purpose o Modernize enterprise systems and data management to improve efficiency, transparency, and service delivery o Replace the City's 25-year-old NaviLine ERP supporting Finance, HR, Payroll, Procurement, Permitting, and Utility Billing •Process Mapping o Staff and SMEs documented current and future-state processes for Finance, HR, Utility Billing, and Permitting to identify improvement opportunities •RFPs Released o Built on project planning, needs assessment, and process analysis completed during 2025–2026 •ERP (Finance & HR) – Closed May 4, 2026 •Utility Billing – Closed May 4, 2026 •Permitting, Licensing & Code Enforcement – Closed May 18, 2026 •What's Next o Evaluate vendor proposals and select top three finalists per software category o Conduct software demonstrations with input from Steering Committee, SMEs, and Process Improvement Team members o Compare best-of-breed and integrated solutions to identify the best fit for City needs •Outcome o Modern, scalable systems that streamline operations and enhance services for residents and staff ADMINISTRATIVE SERVICES – GENERAL FUND Highlights •Project EDGE budget in FY27 o Modernization of enterprise systems and data management to improve efficiency, transparency, and service delivery o $2.0M of total $3.0M budget funded by General Fund subsidy •Statistically valid community surveys ($50k/yr) o Supporting Commission’s priority to engage meaningfully with the community GF Subsidies, $2.1M, 100% Administrative Services - General Fund GENERAL FUND – INFRASTRUCTURE & UTILITIES Infrastructure & Utilities, $1.6M, 1% General Fund Allocation Landfills, $1.6M, 100% Infrastructure & Utilities By Department INFRASTRUCTURE & UTILITIES – GENERAL FUND •Post-closure activities for the Story Mill Landfill are funded by all-purpose property taxes. •Beginning in FY27, these activities are accounted for within the General Fund. •Expenditures are solely related to the continued monitoring and maintenance of the site. Operations $0.9M53% Capital $0.8M47% Landfill Closure Budget by Category Landfill 1% General Fund Allocation Budget Unit Resources Requirements Ending Balance General Fund 130,626,800$ 117,946,900$ 12,679,900$ Special Revenue Funds 177,701,000 157,239,000 20,462,000 Debt Service Funds 13,337,400 10,302,500 3,034,900 Construction Funds 34,979,400 32,904,800 2,074,600 Enterprise Funds 159,857,200 128,647,700 31,209,500 Internal Service Funds 38,474,300 37,688,500 785,800 Permanent Funds 2,122,700 - 2,122,700 Grand Total 557,098,800$ 484,729,400$ 72,369,400$ FINANCIAL SUMMARY – 2027 BIENNIUM BUDGET 2027 Biennium Recommended Budget Budget Unit Resources Requirements Ending Balance General Fund $ 137,816,600 $ 128,428,100 $ 9,388,500 Special Revenue Funds 218,390,200 189,633,300 28,756,900 Debt Service Funds 12,291,000 10,703,500 1,587,500 Construction Funds 23,630,500 20,989,400 2,641,100 Enterprise Funds 206,218,500 174,211,600 32,006,900 Internal Service Funds 88,354,300 85,206,300 3,148,000 Permanent Funds 2,549,900 -2,549,900 Grand Total $ 689,251,000 $ 609,172,200 $ 80,078,800 2027 Biennium Recommended Budget