The URL can be used to link to this page

Home My WebLink AboutPH #1 FY26 Tentative BudgetCity of Chubbuck City of Chubbuck –Incorporated 1949 Chubbuck Development Authority –Organized 1992 Discretely Presented Component Unit Chubbuck Impact Wastewater Collection Authority –Organized 2007 Blended Component Unit Health Plan Trust –Trust Agreement Effective 2018 Proprietary Fund City of Chubbuck Fiscal Year 2026 Budget Proposal Fiscal Year 2026 Budget Schedule Fiscal Year 2026 Budget Proposal Human Resource led a comprehensive wage and wage related expense analysis Increases included in the budget: Legislative:$10.826, Executive:$5.223, Legal:$2.627, Law Enforcement:$235.962, Emergency Services:$112.756, BPD:$24.247, Parks:$29.790, HSR:$72.051, Water:$40.866, Wastewater:$11.807, Sanitation:$120.157, Total: $666.312, March 2025 FICA 7.45% Retirement Regular 12% Retirement Public Service 15% Workman’s Comp Variable Health Benefits 13% Fiscal Year 2026 Budget Proposal April 2025 Set public hearing dates –Wednesday August 6, 2025 Department presentations Levels of Service Future Goals and Plans Fiscal Year 2026 Budget Priorities Overall –competitive compensation Police –Operational Increases, K-9 Program, 1 Patrol Officer, 1 Office Administrator, License Plate Reader (LPR) Fire –Future Station Parks –Truck, Storage Shed at Cotant, Playground Improvements General HSR –Pavement Maintenance, Snowplow, Forklift, RRCrossing, Office Building, Traffic Signal Detection, Yellowstone New Day Intersection Water –Water Tech, Forklift, Office Building, Well 7 Complex, Bench Booster Improvements, Repair/Replace Circle Inn to Mingo Wastewater –Wastewater Tech, Forklift, Valenty and Ellis Lift Station Upgrades, CCTV Evaluation, Gravity Sewer Rehabilitation, Office Building Sanitation –Sanitation Driver, Residential Truck, Cart Delivery Truck, Forklift, Office Building Fiscal Year 2026 Budget Proposal With the council's guidance and direction, a preliminary budget was prepared that included: •Overall –competitive compensation •Police –Operational Increases, K-9 Program, 1 Patrol Officer, •1 Office Administrator, License Plate Reader (LPR) •Fire – •Parks –Truck, Storage Shed at Cotant, Playground Improvements •General HSR –Pavement Maintenance, Snowplow, Forklift, RRCrossing, Office Building, Traffic Signal Detection, Yellowstone New Day Intersection •Water –Water Tech, Forklift, Office Building, Well 7 Complex, Bench Booster Improvements, Repair/Replace Circle Inn to Mingo •Wastewater –Wastewater Tech, Forklift, Valenty and Ellis Lift Station Upgrades, CCTV Evaluation, Gravity Sewer Rehabilitation, Office Building •Sanitation –Sanitation Driver, Residential Truck, Cart Delivery Truck, Forklift, Office Building June 2025 Fiscal Year 2026 Budget Proposal Property Tax (L2) FY25 Property Tax Budget $8,485,011 Allowed 3% increase $254,550 New Construction $161,072 Annexation $3,218 One Time ISTC $83,906 Total Non-Exempt FY26 Budget $8,987,757 Personal Property Replacement $(97,857) Max NE FY26 Budget w/o Forgone $8,889,900 Forgone $0 Max Non-Exempt FY26 Budget $8,889,900 Fiscal Year 2026 Budget Proposal Property Tax (L2) Possible Adjustments 3%2%1%0% FY25 Property Tax Budget 8,485,011 8,485,011 8,485,011 8,485,011 Allowed 3% Increase 254,550 169,700 84,850 0 New Construction 161,072 161,072 161,072 161,072 Annexation 3,218 3,218 3,218 3,218 One Time ISTC UR Expiration Adjustment 83,906 83,906 83,906 83,906 Total Non-Exempt FY25 Budget 8,987,757 8,902,907 8,818,057 8,733,207 Personal Property Replacement (97,857)(97,857)(97,857)(97,857) Max NE FY26 Budget w/o Forgone 8,889,900 8,805,050 8,720,200 8,635,350 Forgone 0 0 0 0 Max Non-Exempt FY26 Budget 8,889,900 8,805,050 8,720,200 8,635,350 Fiscal Year 2026 Proposed Budget by Fund •Total $27.285.699, •General $12.060.973, •HSR $3.572.816, •Water $4.298.137, •Wastewater $3.883.242, •Sanitation $3.470.531, Fiscal Year 2026 Proposed Budget by Revenue Source •Property Tax $8.889.900, •General $7.717.085, •HSR $1.172.815, •Shared Rev $5.406.372, •General $3.875.000, •Grant $87.000, •Recreation $90.000, •HSR $1.354.372, •User Fees $10.399.870, •Water $3.842.718, •Wastewater $3.883.242, •Sanitation $2.673.910, •Fund Balance $2.589.557, •General $291.888, •HSR General $695.629, •Water $455.419, •Sanitation $796.621, •CDA Reserve $350.000, Fiscal Year 2026 Proposed Budget Law Enforcement $5.948.821, •38 Full Time Employees •24 Sworn Officers •7,765 calls in 12month period Wage & Wage Related $4.524.962, Operations $1.423.859, Total Budget $5.948.821, Fiscal Year 2026 Proposed Budget Emergency Services (Fire Control) $3.163.803, Call Volume 1791 Overlapping Calls 274 Average Turn Out Time1.53 minutes Average Response Time: First Due 4 minutes Second Due 16 minutes Wage & Wage Related $2.725.156, Operations $438.647, Total Budget $3.163.803, Fiscal Year 2026 Proposed Budget Parks $1.183.890, •Building •Permit Management •Inspections •Planning •Downtown Code/Plan •Code Review •Comprehensive Plan Update •Parks •30 Parks and Public Properties Wage and Wage Related $768.790, Operations $415.100, Total Budget $1.183.890, Fiscal Year 2026 Proposed Budget Recreation $104.625, •Operations $104.625, •Total Budget $104.625, Baseball Softball T-Ball Fiscal Year 2026 Proposed Budget Building Planning Development $609.247, •Building •Permit Management •Inspections •Planning •Downtown Code/Plan •Code Review •Comprehensive Plan Update Wage and Wage Related $504.947, Operations $104.300, Total Budget $609.247, Fiscal Year 2026 Proposed Budget Highway Streets and Roads $2.877.187, / $3.572.816 Highway Streets & Roads Revenue Property Tax $1.172.815, Intergovernmental $1.354.372, CDA Reserves $350.000, General Fund Reserves $695.629, Highway Streets & Roads Expenditures Wage & Related $1.048.124, Operations $1.829.063, Additional Road Maintenance $695.629, Total Budget $3.572.816, Fiscal Year 2026 Proposed Budget Water Fund Revenue $4.298.137, •Service Includes: •Culinary Services inside City •Culinary Services outside City •Irrigation Water Fund Revenue Fees -$3.842.718, Reserves -$455.419, Water Fund Expenditures Wage & Related -$1.372.137, Operations -$2.926.000, Total Budget -$4.298.137, Pressure and Purity Fiscal Year 2026 Proposed Budget Wastewater Fund Revenue $3.883.242, •Fees Include: •Services inside City •Services outside City •Treatment Wastewater Revenue Fees -$4.413.564, Reserves -$0,* Wastewater Expenditures Wage & Related $1.181.242, Operations $2.702.000, Total Budget $3.883.242, * Estimate $530.322, added to reserves Disposal and Compliance Fiscal Year 2026 Proposed Budget Sanitation Fund Revenues $3.470.531, Service includes: •Residential •Commercial •Roll Off Service •Recycle Service Sanitation Revenue Fees -$2.673.910, Reserves -$796.621, Sanitation Expenditures Wage & Related -$1.493.831, Operations -$1.976.700, Total Budget -$3.470.531, Fiscal Year 2026 Proposed Budget General Fund •General Fund Estimated Revenue: •Property Tax $7.717.085, •Shared Revenue $3.875.000, •Recreation $90.000, •Grants $87.000, •Reserves $291.888, •Total $12.060.973, •General Fund Estimated Expenses: FY2025 Wages Op FY2026 •Legislative $242.250,$10.826,$6.000.$259.076, •Executive $77.620,$5.223,$0 $82.843, •Clerk $4.500,$0 $0 $4.500, •Financial $78.200,$5.800,$0 $84.000, •Legal $85.350,$2.627,$0 $87.977, •Liability Insurance $237.995,$0 $12.196,$250.191, •Storm Water $25.000,$0 $0 $25.000, •Law Enforcement $5.381.925,$235,962.$330,934.$5.948.821, •Emergency Services $3.051.047,$112.756,$0 $3.163.803, •Information Technology $118.000,$0 $0 $118.000, •Human Resource $5.000,$0 $0 $5.000, •Facilities Maintenance $134.000,$0 $0 $134.000, •Building, Development, Planning $599.300,$24.247,($14.300,)$609.247, •Parks $1.422.900,$29.790,($268.800,)$1.183.890, •Recreation $71.400,$0 $33.225,$104.625, •Total $11.534.487,$427.231,$99.255,$12.060.973, Jason C. Dixon Clerk of the District Court Ex -Officio Auditor - Recorder Clerk to the Commissioners July 24, 2025 Dear Taxing District: Bannock County Auditing 624 E. Center, Room 104 Pocatello, Idaho 83201-6274 Phone: (208) 236-7335 Enclosed is the 2025 assessed valuations for your taxing district already entered into your L2 spreadsheet for FY2026. School districts must enter the amount they received from the School District Facilities fund on the dashboard. Please remember the total estimated assessed valuation for your district is not the final number that will be used to compute the levy since the actual State operating property (utility) number will not be available until around the first of September. The State has provided an estimated operating value which has been included in your L2 worksheet. As a reminder, the personal property and agricultural equipment property tax replacement amounts must be subtracted from your total property tax dollar request on your L2 dollar certification. This amount can be found on the L2 worksheet tab line 29 but also on the L2 certification tab on line 41; if you do not enter an amount or if the amounts do not match there will be a red cell in the property tax replacements column. Please do not submit your L2 with any red cells. If you are not compliant with the State Controller's Office and their transparency reporting, you are not eligible for property tax increases and can only levy what you had for last year. If you request additional funds, our office will reduce that request due to your compliance status. The L-2 must be in rrry= office no later than September 4th, but I would encourage you to return the form as early as possible to allow time for resolution of aki, problems. Please include a signed L2, current mailing information, a current phone number, email address, and a copy of the published notice that shows revenues budgeted (including property tax and foregone amount requested) and total expenditures budgeted. Any district with new voter approved levies or overrides must furnish proof of election passage with indication of appropriate majority (or canvas of votes), a copy of the ballot, and complete the Voter Tracker form which is a tab on the L2 spreadsheet. The State Tax Commission (STC) has also requested copies of court orders for any special levies. Note this year we did have refunds to Idaho Power and Pacificorp that is eligible for property tax recapture through Idaho Code 63-1305. We are attaching the Recovered/Recaptured Property Tax and Refund List with the Bannock County portion of any judgment. Note: If you are a joint district, this is only the Bannock County portion and does not reflect any the amount from your shared county. Prior to budgeting any forgone increase, the district must provide notice to use foregone monies, hold a public hearing, (which may be in conjunction with its annual budget hearing,) and certify by resolution the amount of forgone increase to be budgeted and the specific purpose for which the forgone amount is being budgeted. Upon adoption, a copy of the resolution is to be filed with the county clerk(s) and the STC. This can be achieved through submission to the county with the L-2, who will then forward the resolution to the STC. If your taxing district has any outstanding bonded indebtedness, please include a schedule listing the starting and ending dates of each issue as well as the outstanding balance amount at September 30, 2025. We also need you to complete the voter tracker tab on the L2 worksheet. Joint taxing districts should send copies of their L-2 and supporting documents to all counties in your boundaries. If I can be of further assistance, please feel free to email me at kristiknbannockcounty.us or call me at (208) 236-7331. Sincerely, V100'v� Kristi Klauser Comptroller KK/LL Instructions & Notes Enter values or select text in the fields that are this color: Taxing District Rep Fields that turn red are above their cap or conflict with another field: Incorrect values If prompted: click "Enable Editing" or "Enable Content" on Excel Workbook 2025 L-2 DASHBOARD User Type: Taxing District Rep or County Clerk Taxing District Rep Select County From Drop Down Menu: Bannock Select District Type From Drop Down Menu: City Select District Name From Drop Down Menu: City of Chubbuck Name of County or Counties This District Resides In: County Name: Bannock Multi -County District: NO Bannock $ 29,632,590 (reported by County Assessor at 90%) Percent Base Budget Growth Requested (max 3%) 3.00% Total 2025 Net Taxable Value + Estimated Sub -roll: (not including Operating Property) Bannock $ 1,596,414,274 Enter 2025 New Construction value: Bannock $ 29,632,590 (reported by County Assessor at 90%) Does this district have annexation value for 2025? Yes Enter the value of the annexed area: Bannock $ 657,811 (reported by County Assessor at 100%) Does this district have expiring Urban Renewal? No Was this city annexed into a fire district this year? No "Recovered/Recaptured Property Tax and Refund List" form data Did this district receive Solar Farm Tax? (Column 1 of "Recovered/Recaptured Property Tax and Refund List") No 3.00% $ 254,550 Did this district receive income from recovered homeowner's exemptions? (Column 2 of the "Recovered/Recaptured Property Tax and Refund List") No $ 161,072 Annexation budget increase Does the "Recovered/Recaptured Property Tax and Refund List" form have any amounts in column 3 for this district? (Recaptured QIE) No Effect of 8% cap on new construction & annexation increases 0.00% Does the "Recovered/Recaptured Property Tax and Refund List" form have any amounts in column 4 for this district? (Other reductions) No I Recovery of Forgone Amounts: I IDistrict's Existing Forgone Balance: 1 $ - Will the district use its forgone balance to increase this year's budget? Non -Exempt Budget Increase Calculation Summary This section summarizes the allowable increases from the highest non-exempt property tax budget of the last 3 years (including replacements but not solar farm tax) (see 1-2 worksheet' tab for calculation detail) Base budget increase selected (up to 3% selected above) 3.00% $ 254,550 New construction budget increase 1.90% $ 161,072 Annexation budget increase 0.04% $ 3,218 Effect of 8% cap on new construction & annexation increases 0.00% $ - Other reductions to levying authority 0.00% $ - Budget reduction if city annexed into fire district 0.00% $ - Extra increase to the maximum budget from forgone amounts (Maintenance & Operations) 0.00% $ - Extra increase to the maximum budget from forgone amounts (Capital Projects) 0.00% $ - Total non-exempt budget increase 4.94% $ 418,840 Previous Three Years' Property Tax Budget Data District Name: City of Chubbuck District Type: City Allowable Base Budget Calculation: Amounts from 'Maximum Budget & Forgone Amounts Worksheet': 2022 2023 2024 Non-exempt property tax budget $ 7,014,354 $ 8,190,694 $ 8,387,511 Agricultural Equipment Replacement Money (+) $ - $ - $ - 2013 Personal Property Replacement Money (+) $ 81,774 $ 81,774 $ 81,774 2022 Personal Property Replacement Money (+) $ - $ 15,726 $ 15,726 Recovered Homeowner's Exemptions (+) $ $ - $ - Other Reductions (+) $ $ $ Solar Farm Tax Revenue (not added until line 22 after all growth calculations) $ $ $ Forgone Recovered for Capital Projects ( ) $ $ 147,522 $ - TOTAL Non -Exempt Property Tax Budget (including replacements but not including solar farm tax revenue or forgone amounts recovered for capital projects): $ 7,096,128 $ 8,140,672 $ 8,485,011 2025 L-2 Worksheet District Name: City of Chubbuck District Type: City Allowable Base Budget Calculation: Highest of the Last 3 years Non -Exempt P -Tax Budget + P -Tax Replacements (from the'Maximum Budget & Forgone Amounts Worksheet' and highlighted in the table above) (1) $ 8,485,011 Selected Base Budget Growth Entered on the Dashboard = 3% (cannot exceed 3% of line 1) (2) $ 254,550 New Construction, Annexation, & Expiring Urban Renewal Allowable Budget Increases Calculation: 2024 Value of District's Operating Property from Each Applicable County: Value Bannock (3a) $ 11,410,042 (3b) (3c) (3d) Total 2024 Operating Property Value (total of lines 3a thru 3d): (3) $ 11,410,042 2025 District's Net Taxable Value & Estimated Sub -roll from Each Applicable County: Value Bannock (4a) $ 1,596,414,274 (4b) $ (4c) $ (4d) $ Total 2025 Net Taxable Value & Estimated Sub -roll (total of lines 4a thru 4d): (4) $ 1,596,414,274 Preliminary Levy Rate for New Construction: 2025 New Construction Preliminary Levy Rate ((line 1 + line 2) / (line 3 + line 4)) _ ($8,739,561 / $1,607,824,316) (5) 0.005435644 2025 Value of District's New Construction Roll from Each Applicable County: Value Bannock (6a) $ 29,632,590 (6b) $ - (6c) $ (6d) $ Total New Construction Roll (NOT including expiring Urban Renewal) (total of lines 6a thru 6d) (6) $ 29,632,590 New Construction Roll Allowable Budget Increase (multiply line 5 by line 6) (7) $ 161,072 2025 Value of District's Annexed Property: 2025 Full Taxable Value of Annexation from Property Assessed by County (8) $ 657,811 90% of Annexation Value Assessed by County (9) $ 592,030 Estimated Value of Annexed Operating Property (line 8 divided by line 4, then multiplied by line 3) (10) $ 4,702 2025 annexation preliminary levy rate ((line 1 + line 2)/(line 3 + line 4+ line 10)) (11) 0.005435628 Annexation allowable budget increase (multiply line 9 by line 11) (12) $ 3,218 2025 Expiring Urban Renewal: Expiring Urban Renewal Increment Value to be Reduced to 80% (13a) $ - Expiring Urban Renewal Increment Value to be Reduced to 90% (13b) $ Total Expiring Urban Renewal Increment Value after Reductions (14) $ - One-time budget increase for STC's changed legal interpretation on expiring UR (15) $ 83,906 Expiring Urban Renewal budget increase (line 5 multiplied by line 14, plus line 15) (16) $ 83,906 8% Cap on Allowable Non -Exempt Budget Increases (Except Expiring Urban Renewal): Total uncapped budget growth potential (Add lines 1+2+7+12+16) (17) $ 8,987,757 Total capped growth (max 8%) (line 1 X 1.08+ line 16) (18) $ 9,247,718 Non-exempt budget after growth calculations and 8% cap (lesser of lines 17 and 18) (19) $ 8,987,757 Previously Forgone Increases & Previous Solar Farm Tax: Total accrued forgone balance (from the'Maximum Budget and Forgone Amount Worksheet') $ Forgone amount to be recovered in this year's budget for Maintenance & Operations (up to 1% of line 19) (20) $ Forgone amount to be recovered in this year's budget for Capital Projects (up to 3% of line 19) (21) $ Solar Farm Tax received in the highest budget of the last 3 years (added in after all growth calculations) (22) $ Maximum non-exempt property tax budget before subtractions (line 19 plus lines 20 thru 22) (23) $ 8,987,757 Property Tax Replacements: Yearly amount of the agricultural equipment replacement money (24) $ Yearly amount of the 2013 personal property replacement money (25) $ 81,774 Yearly amount of the 2022 personal property replacement money (26) $ 16,083 Recovered Homeowner's Exemption property tax (27) Recaptured QIE (28) Total Property Tax Replacements (Add lines 24 thru 28) (29) $ 97,857 Other Subtractions from Levying Authority: Other reductions reported in column 4 of the Recovered/Recaptured Property Tax list 1 (30) Solar Farm Tax received in the current year (7/1/24 - 6/30/25) 1 (31) Total additional revenues to be subtracted from levying authority (Add lines 30 & 31) (32) $ Fire District Annexation (Cities Only): If annexed by a fire district, the amount spent on fire services in the prior year is to be subtracted here (33) $ For School Districts Only: (34) (35) Maximum Allowable Non -Exempt Property Tax That Can Be Levied (Including Forgone Amount): Maximum non-exempt property tax budget including forgone amount (lines 23 - 29 - 32 - 33) 1 (36)1 $ 8,889,900