Archived proposal. This page preserves David Ireland’s FY2027 Budget Amendment Proposal and supporting rationale. It is not the final Council-approved FY2027 municipal budget.
Background
The Town Council directed that a zero-based budget be prepared for Fiscal Year 2027. After reviewing the Budget Committee process, the budget documents presented to the Council, and the financial information available, I concluded that the Council had not been provided the zero-based budget it requested.
Based on the following:
- The Council directed the preparation of a zero-based budget;
- A zero-based budget had not been presented to the Council;
- Lincoln’s population had remained relatively stagnant since FY2021;
- Inflation from FY2021 through FY2026 had been approximately 20%;
- Many taxpayers had experienced substantial increases in their property taxes during recent years;
- Questions remained regarding whether all taxable properties were being assessed and taxed accurately and consistently;
- The Town was approaching five years without completed annual audits;
- Significant economic development projects then under construction were not expected to generate meaningful property-tax revenue for at least the next 24 to 36 months; and
- The Council had not been provided sufficient department-level financial data to conduct a true zero-based review.
Proposed Departmental Appropriations
I suggested resetting the FY2027 operating budget using FY2021 Council-adopted budget levels plus 34 percent, while making selected adjustments based on the information then available.
| Department | FY2027 Manager Request | FY2021 + 34% Benchmark | My FY2027 Proposal |
|---|---|---|---|
| Town Manager | $204,587 | $184,550 | $185,000 |
| Clerk | $260,648 | $212,108 | $250,000 |
| Economic Development | $0 | $120,600 | $0 |
| Finance | $450,382 | $320,799 | $368,500 |
| Assessing | $75,325 | $66,354 | $75,325 |
| Code Enforcement | $75,112 | $62,810 | $75,112 |
| Police | $1,754,142 | $872,723 | $1,230,210 |
| Fire / EMA | $2,095,673 | $1,580,987 | $1,670,246 |
| Fire Station | $84,700 | $14,740 | $40,000 |
| Utilities | $517,590 | $530,696 | $517,590 |
| Public Works | $1,288,077 | $940,541 | $1,090,507 |
| Transfer Station | $587,690 | $623,101 | $587,690 |
| Landfill | $1,500 | $1,340 | $1,500 |
| General Assistance | $26,975 | $14,950 | $15,000 |
| Cemetery, Parks & Recreation | $315,718 | $280,207 | $280,207 |
| Library | $192,786 | $203,088 | $193,500 |
| Personnel | $2,198,891 | $1,544,279 | $2,145,634 |
| Airport | $88,452 | $80,000 | $80,000 |
| Debt Service | $268,628 | $268,628 | $268,628 |
| Capital Improvements | $920,807 | $942,268 | $875,000 |
| FY2027 Totals | $11,407,683 | $8,864,769 | $9,949,649 |
Rationale
My proposal recognized inflation, increased costs, and reasonable growth since FY2021 while providing a practical way to reset the budget until the Council received the true zero-based budget it had previously requested.
The proposal established a clear starting point for future budget discussions and gave both the Council and taxpayers a transparent method for evaluating future spending requests.
The FY2027 budget then before the Council totaled approximately $11.4 million. My proposal would have reduced that amount to approximately $9.95 million, a difference of roughly $1.46 million.
These reductions were not arbitrary. They were based on FY2021 budget levels with a 34 percent increase applied across departments. That 34 percent increase was greater than the cumulative inflation experienced during that period and provided departments with significant growth above their FY2021 funding levels.
I believed this was a fair and reasonable approach given where the Town stood at the time. Lincoln was approaching five years without completed audits, questions remained regarding assessments and long-term financial planning, and the Council had not yet received the detailed information necessary to conduct a true zero-based review of every department.
Until that information was available, I believed this proposal represented a responsible balance between maintaining essential municipal services and protecting Lincoln taxpayers from further unnecessary tax increases.
Closing Statement
At the time, Biofine and Form Energy were expected to provide significant future tax revenue, but that revenue was not available to offset the FY2027 budget then before the Council. When those projects begin paying substantial property taxes, future Councils will have more options than were available during the FY2027 budget process.
My position was that taxpayers who had seen substantial increases in their property-tax bills deserved clear answers, complete information, and a budget reflecting fiscal discipline before being asked to pay more.
This archived proposal is preserved as part of my Council record and should be read in the context of the FY2027 budget debate in which it was introduced.