Budget, FY2025 (July 1, 2024 – June 30, 2025)

· All years · · Tax levy and rates · Debt · Fund balances

Compiled from the budget forms, amendment notices, Annual Financial Reports, audits and memos the City of Tiffin published with its council agendas and minutes. Not the official budget: every figure is as printed on the linked page; differences, percentages and comparisons are derived from those figures and labelled so.

Budgeted spending by function

Public safety$1.49M
Public works$823k
Culture & recreation$674k
Community & economic development$623k
General government$662k
Debt service$2.85M
Capital projects$4.45M
Business type / enterprise$3.94M

From the adopted budget column; bars to scale with the largest function.

The budget as printed

  1. Adopted budget: Budget Estimate Summary (state form, published for the budget hearing), G-1, I-1 - Resolution 2024-022 Annual Budget FY 2024-2025, p. 4 (Apr 16, 2024); Res. 2024-022
  2. Final budget: Budget amendment (state form), G-1, I-1 - Resolution 2025-051 - Budget Amendment FY 24-25, p. 2 (May 20, 2025) — total budget after the last amendment; Res. 2025-051
  3. Re-estimated (next year's form): Budget Estimate Summary (state form, published for the budget hearing), G-1, I-1 - Resolution 2025-036 - Approving City of Tiffin FY 2025-2026 Budget, p. 3 (Apr 15, 2025); Res. 2025-036
  4. Actual (Annual Financial Report): Annual Financial Report, all funds (state form), J-1 - 2025 AFR, p. 1 (Nov 25, 2025); also printed in document 775
  5. Actual (two years later's form): Budget Estimate Summary (state form, published for the budget hearing), Resolution No. 2026-026 – A Resolution Approving the City of Tiffin Fiscal Year 2026-2027 Annual Budget — I.1 (G.1), p. 6 (Apr 21, 2026); Res. 2026-026
Line As printedAdopted budgetFinal budgetRe-estimated (next year's form)Actual (Annual Financial Report)Actual (two years later's form)
Revenues and other financing sources
Taxes levied on property$3,790,898$3,790,898$3,790,899$3,944,248$3,944,248
Less: uncollected property taxes (levy year)$0$0$0$0$0
Net current property taxes$3,790,898$3,790,898$3,790,899$3,944,248$3,944,248
Delinquent property taxes$0$0$0$0$0
TIF revenues$2,180,390$2,180,390$2,180,390$2,032,604$2,032,604
Other city taxes$693,287$693,287$693,287$971,136$971,136
Licenses & permits$441,573$441,573$441,573$469,119$469,119
Use of money & property$148,796$148,796$148,796$412,595$412,595
Intergovernmental$750,559$750,559$750,559$808,833$808,833
Charges for fees & service$3,580,650$3,580,650$3,580,650$3,708,164$3,708,164
Special assessments$0$0$0$0$0
Miscellaneous$32,700$32,700$32,700$944,552$944,552
Other financing sources$3,718,000$9,118,000$9,068,000$8,173,704$5,445,032
Transfers in$2,998,601$2,998,601$2,998,601$2,728,672$2,728,672
Total revenues & other sources$18,335,454$23,735,454$23,685,455$21,464,955$21,464,955
Expenditures and other financing uses
Public safety$1,489,863$2,299,863$1,489,863$1,681,309$1,681,309
Public works$822,700$1,340,700$822,700$955,769$955,769
Health & social services$0$0$0$0$0
Culture & recreation$674,497$749,857$674,497$757,029$757,029
Community & economic development$623,356$623,356$623,356$659,004$659,004
General government$662,010$1,221,340$662,010$718,811$718,811
Debt service$2,848,116$4,505,911$2,848,116$2,846,488$2,846,488
Capital projects$4,453,000$4,453,000$4,453,000$4,746,473$4,746,473
Total government activities$11,573,542$15,194,027$11,573,542$12,364,883$12,364,883
Business type / enterprise$3,937,230$4,559,864$3,937,230$4,144,129$4,144,129
Total expenditures$15,510,772$19,753,891$15,510,772$16,509,012$16,509,012
Other financing uses$2,728,672
Transfers out$2,998,601$2,998,601$2,998,601$2,728,672$2,728,672
Total expenditures & transfers out$18,509,373$22,752,492$18,509,373$19,237,684$19,237,684
Fund balance
Excess revenues over (under) expenditures−$173,919$982,962$5,176,082$2,227,271$2,227,271
Beginning fund balance$8,888,382$8,888,382$6,010,792$11,061,948$11,061,948
Ending fund balance$8,714,463$9,871,344$11,186,874$13,289,219$13,289,219

Amendments during the year

Amendment 1, hearing May 20, 2025

G-1, I-1 - Resolution 2025-051 - Budget Amendment FY 24-25, p. 2 (May 20, 2025) · Res. 2025-051. Expenditures and transfers +$4,243,119, revenues +$5,400,000 As printed.

“Budget amendment to match our accounting software and transfer from local option sales tax to employee benefits. All expenses / are covered by reserve funds.” — the notice's explanation of changes
LineAs certified or last amendedThis amendmentAfter
Other financing sources$3,718,000+$5,400,000$9,118,000
Total revenues & other sources$18,335,454+$5,400,000$23,735,454
Public safety$1,489,863+$810,000$2,299,863
Public works$822,700+$518,000$1,340,700
Culture & recreation$674,497+$75,360$749,857
General government$662,010+$559,330$1,221,340
Debt service$2,848,116+$1,657,795$4,505,911
Total government activities$11,573,542+$3,620,485$15,194,027
Business type / enterprise$3,937,230+$622,634$4,559,864
Total expenditures$15,510,772+$4,243,119$19,753,891
Total expenditures & transfers out$18,509,373+$4,243,119$22,752,492
Excess revenues over (under) expenditures−$173,919+$1,156,881$982,962
Ending fund balance$8,714,463+$1,156,881$9,871,344

Change from FY2024 Derived

This year's budget against the year before's, line by line (both as printed on their own forms).

LineFY2024FY2025Change%
Taxes levied on property$3,261,821$3,790,898+$529,077+16.2%
Net current property taxes$3,261,821$3,790,898+$529,077+16.2%
TIF revenues$1,874,666$2,180,390+$305,724+16.3%
Other city taxes$79,681$693,287+$613,606+770.1%
Licenses & permits$414,469$441,573+$27,104+6.5%
Use of money & property$192,769$148,796−$43,973-22.8%
Intergovernmental$1,211,648$750,559−$461,089-38.1%
Charges for fees & service$3,036,829$3,580,650+$543,821+17.9%
Miscellaneous$87,700$32,700−$55,000-62.7%
Other financing sources$6,950,000$3,718,000−$3,232,000-46.5%
Transfers in$3,027,734$2,998,601−$29,133-1.0%
Total revenues & other sources$20,137,317$18,335,454−$1,801,863-8.9%
Public safety$1,034,878$1,489,863+$454,985+44.0%
Public works$756,951$822,700+$65,749+8.7%
Culture & recreation$545,739$674,497+$128,758+23.6%
Community & economic development$255,940$623,356+$367,416+143.6%
General government$520,635$662,010+$141,375+27.2%
Debt service$2,787,978$2,848,116+$60,138+2.2%
Capital projects$2,080,000$4,453,000+$2,373,000+114.1%
Total government activities$7,982,121$11,573,542+$3,591,421+45.0%
Business type / enterprise$4,029,499$3,937,230−$92,269-2.3%
Total expenditures$12,011,620$15,510,772+$3,499,152+29.1%
Transfers out$3,027,734$2,998,601−$29,133-1.0%
Total expenditures & transfers out$15,039,354$18,509,373+$3,470,019+23.1%
Excess revenues over (under) expenditures$5,097,963−$173,919−$5,271,882-103.4%
Beginning fund balance$5,106,012$8,888,382+$3,782,370+74.1%
Ending fund balance$10,203,975$8,714,463−$1,489,512-14.6%

Budget vs actual Derived

Actual from the Annual Financial Report, all funds (state form); the difference is actual minus the final budget (or the budget when no final budget is printed).

LineBudgetFinalActualDifference% of budget
Taxes levied on property$3,790,898$3,790,898$3,944,248+$153,350104.0%
Less: uncollected property taxes (levy year)$0$0$0$0
Net current property taxes$3,790,898$3,790,898$3,944,248+$153,350104.0%
Delinquent property taxes$0$0$0$0
TIF revenues$2,180,390$2,180,390$2,032,604−$147,78693.2%
Other city taxes$693,287$693,287$971,136+$277,849140.1%
Licenses & permits$441,573$441,573$469,119+$27,546106.2%
Use of money & property$148,796$148,796$412,595+$263,799277.3%
Intergovernmental$750,559$750,559$808,833+$58,274107.8%
Charges for fees & service$3,580,650$3,580,650$3,708,164+$127,514103.6%
Special assessments$0$0$0$0
Miscellaneous$32,700$32,700$944,552+$911,8522888.5%
Other financing sources$3,718,000$9,118,000$8,173,704−$944,29689.6%
Transfers in$2,998,601$2,998,601$2,728,672−$269,92991.0%
Total revenues & other sources$18,335,454$23,735,454$21,464,955−$2,270,49990.4%
Public safety$1,489,863$2,299,863$1,681,309−$618,55473.1%
Public works$822,700$1,340,700$955,769−$384,93171.3%
Health & social services$0$0$0$0
Culture & recreation$674,497$749,857$757,029+$7,172101.0%
Community & economic development$623,356$623,356$659,004+$35,648105.7%
General government$662,010$1,221,340$718,811−$502,52958.9%
Debt service$2,848,116$4,505,911$2,846,488−$1,659,42363.2%
Capital projects$4,453,000$4,453,000$4,746,473+$293,473106.6%
Total government activities$11,573,542$15,194,027$12,364,883−$2,829,14481.4%
Business type / enterprise$3,937,230$4,559,864$4,144,129−$415,73590.9%
Total expenditures$15,510,772$19,753,891$16,509,012−$3,244,87983.6%
Other financing uses——$2,728,672
Transfers out$2,998,601$2,998,601$2,728,672−$269,92991.0%
Total expenditures & transfers out$18,509,373$22,752,492$19,237,684−$3,514,80884.6%
Excess revenues over (under) expenditures−$173,919$982,962$2,227,271+$1,244,309226.6%
Beginning fund balance$8,888,382$8,888,382$11,061,948+$2,173,566124.5%
Ending fund balance$8,714,463$9,871,344$13,289,219+$3,417,875134.6%

The audit's budgetary comparison (cash basis)

Discussion and Review of FY 2026-2027 Budget, p. 37 (Jan 20, 2026). The auditors' own categories (receipts and disbursements), printed original budget, final budget, actual and variance.

LineOriginalFinalActualVariance
Property tax $$3,790,898$3,790,898$3,970,182$179,284
Tax increment financing$2,180,390$2,180,390$2,032,604−$147,786
Other city tax$693,287$693,287$971,135$277,848
Licenses and permits$441,573$441,573$469,120$27,547
Use of money and property$148,796$148,796$408,696$259,900
Intergovernmental$750,559$750,559$812,205$61,646
Charges for services$3,580,650$3,580,650$3,591,250$10,600
Miscellaneous$32,700$32,700$1,036,057$1,003,357
Total receipts$11,618,853$11,618,853$13,291,249$1,672,396
Public safety$1,489,863$2,299,863$1,384,193−$915,670
Public works$822,700$1,340,700$954,948−$385,752
Culture and recreation$674,497$749,857$692,411−$57,446
Community and economic development$623,356$623,356$659,006$35,650
General government$662,010$1,221,340$705,152−$516,188
Debt service$2,848,116$4,505,911$3,447,381−$1,058,530
Capital outlay$4,453,000$5,835,655$6,505,345$669,690
Business type activities -$3,937,230$3,177,209$2,251,213−$925,996
Total disbursements$15,510,772$19,753,891$16,599,649−$3,154,242
Excess (deficiency) of receipts and other financing sources over (under) disbursements and other financing uses−$173,919$982,962$2,226,393$1,243,431
Excess (deficiency) of receipts over under) disbursements−$3,891,919−$8,135,038−$3,308,400$4,826,638
Debt issuance and other financing sources (uses), net$3,718,000$9,118,000$5,534,793−$3,583,207
Balances beginning of year$8,888,382$8,888,382$11,113,367$2,224,985
Balances end of year$8,714,463$9,871,344$13,339,760$3,468,416

By fund (budget worksheets)

The accounting system's budget worksheet the City Administrator gave the council, "Fund Summary" page. A draft budget is the worksheet as printed before the council's changes; partial activity was printed before the year ended. Each figure links to its page.

Revenues

FundBudgetActivity
001 General Fund $3,667,878 $3,985,269
110 Road Use Tax $713,130 $782,490
112 Employee Benefit $405,117 $407,982
119 Emergency Fund $0 $0 partial
121 Local Option Sales Tax $600,000 $951,952
125 TIF $2,180,390 $2,032,604
200 Debt Service $2,848,116 $2,849,163
301 DEVELOPER - ESCROW $15,000 $893,172
307 Park Road Paving $0 $5,414,032
310 Trail Project $0 draft $0 partial
316 GO Bonds $10,000 $58,261
320 Roundabout Park Rd $0 draft $0 partial
321 Original Town Urbanization $0 $0 partial
326 Town Center Land Purch $0 draft $0 partial
332 Wtr Quality Sponsored PJT $0 draft $0 partial
335 Forevergreen Rd Pjt $0 $316
336 Public Works Building $0 draft $0 partial
337 Kimberlite Extension $0 $0 partial
339 Original Town PH3 $2,300,000 $0
340 Recreation Center $0 $0
341 RFR Park $0 draft $0 partial
344 PW - EQUIPMENT $418,000 $0
345 JOINT PUBLIC SAFETY BUILDING $0 draft $0 partial
346 FIRE EQUIPMENT $0 $0 partial
600 Water $1,467,000 $1,468,652
601 Water Sinking $0 draft $0 partial
608 WATER TREATMENT PLANT $1,000,000 $0
610 Sewer $1,365,500 $1,464,933
611 Sewer Sinking $511,134 $511,133
618 Sewer Main Upsize Railroad $0 draft $0 partial
670 Recycling/Garbage $475,000 $522,308
740 Storm Water $113,000 $125,337

Expenses

FundBudgetActivity
001 General Fund $3,167,011 $3,311,834
110 Road Use Tax $778,130 $804,472
112 Employee Benefit $363,380 $355,238
119 Emergency Fund $0 draft $0 partial
121 Local Option Sales Tax $301,000 $300,662
125 TIF $2,180,390 $2,107,580
200 Debt Service $2,848,116 $2,846,488
301 DEVELOPER - ESCROW $0 $397,508
304 TIFFIN WEST - DEVELOPER REIMBURSEMENT $0 $0
307 Park Road Paving $1,485,000 $1,353,932
309 US HWY 6 RECONSTRUCTION $218,000 $247,019
310 Trail Project $0 draft $0 partial
317 Village Dr Expansion $0 $150
320 Roundabout Park Rd $0 $0 partial
321 Original Town Urbanization $0 $0 partial
326 Town Center Land Purch $0 $246,908
329 Deerview/HWY6 $0 $0 partial
330 Tiffin Firetruck $635,000 $70,536
332 Wtr Quality Sponsored PJT $0 draft $0 partial
333 Soccer Field Exp $0 $6,853
335 Forevergreen Rd Pjt $0 $539,658
336 Public Works Building $0 $0 partial
337 Kimberlite Extension $350,000 $34,500
339 Original Town PH3 $2,300,000 $815,867
340 Recreation Center $100,000 $615,718
341 RFR Park $0 draft $0 partial
342 Railroad Replacement $0 $0 partial
343 PERMEABLE PAVERS $0 draft $0 partial
344 PW - EQUIPMENT $418,000 $400,548
345 JOINT PUBLIC SAFETY BUILDING $50,000 $18,100
346 FIRE EQUIPMENT $0 $0
600 Water $1,288,548 $1,774,640
601 Water Sinking $0 draft $0 partial
607 Second Well $0 $18,378
608 WATER TREATMENT PLANT $1,000,000 $621,099
610 Sewer $1,218,182 $1,252,822
611 Sewer Sinking $511,134 $511,133
617 Sanitary Sewer Infrastructure Improvement $0 $74,966
670 Recycling/Garbage $455,000 $506,709
740 Storm Water $87,000 $7,015

From the City Administrator's budget memos

Sentences quoted as written, sorted by what they mention (positions, levy and tax, capital items, other changes). Nothing here is summarized by the site.

Positions and staffing

Capital items

  • “6419 – Technology – Equip one additional truck with a laptop.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “6310 and 6750 – Building Repairs and Capital Outlay – Proposed maintenance and repairs to existing building, replacement of LUCAS device and begin the construction of a training facility in the fenced in area between the wastewater plant and the water plant.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “6710 – Capital Outlay – Purchase of an iPlanTables workstation (attached).” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “This purchase will be funded from a $15,000 grant Nick Sitzman secured for the City in August.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “6783 – Park Improvements – New shelter with sidewalk/trail from parking lot, picnic tables, bleachers for new ballfields and water to new and existing ballfields.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “6505 – Other Equipment – This is a portion of the equipment replacement list Brian Detert presented to the council in November of 2022.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “Remaining equipment will be capitalized in the 2024 GO Note.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “Other items within this line item are a lease/purchase of a street sweeper, a hoist for the new public works building, an auger attached for the skid steer and a small pickup.” — K-3 - FY 2024-2025 - Budget Summary, p. 1, Jan 30, 2024
  • “2024 GO Note for the Original Town Urbanization Phase 3 Project, the remaining balance of the purchase of Truck #152 for the Fire Department and the remaining Public Works equipment replacement list (dump truck, F-550 and an equipment trailer). 600-810 and” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024
  • “6710 – Capital Outlay – Included in this line item for water, sewer and storm sewer is a lease/purchase of a vacuum/jetter truck for our sewer mains and our storm sewers.” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024
  • “This is a service (and typically it’s an emergency service) in which we have just used a local contractor to jet our sewer mains when needed.” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024
  • “As described in the monetary split, this machine will have uses within the water and storm sewer departments as well.” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024
  • “This line item specifically within the water department also has the replacement of a pump for Well #4.” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024
  • “6710 – Capital Outlay – The only change to this department is the lease/purchase split of the vacuum/jetter truck.” — K-3 - FY 2024-2025 - Budget Summary, p. 2, Jan 30, 2024

Key changes

The council's budget actions

  • Feb 20, 2024 Tax levy hearing set: “Motion to approve Resolution No. 2024-010 – A Resolution Setting the Date of April 2, 2024, for a Public Hearing for the Purpose of Considering the Consolidated General Fund Tax Levy for the City of Tiffin’s Fiscal Year 2024-2025 Budget by Orris” — meeting · page · Res. 2024-010
  • Apr 2, 2024 Hearing set: “Motion to approve Resolution No. 2024-020 – A Resolution Setting the Date of April 16, 2024, for a Public Hearing for the FY 2024-2025 Budget by Orris” — meeting · page · Res. 2024-020
  • Apr 2, 2024 Tax levy hearing: “Motion to open Public Hearing on the Consolidated General Fund Tax Levy for the City of Tiffin’s Fiscal Year 2024-2025 Budget by Schnedler” — meeting · page
  • Apr 16, 2024 Budget hearing: “Motion to open Public Hearing on the FY 2024-2025 Proposed Budget by Olney” — meeting · page
  • Apr 16, 2024 Budget adopted: “Motion to Resolution No. 2024-022 – A Resolution Approving the City of Tiffin FY 2024- 2025 Annual Budget by Havens” — meeting · page · Res. 2024-022
  • May 6, 2025 Amendment hearing set: “Motion to approve Resolution No. 2025-048 – A Resolution Setting the Date of May 20, 2025, for a Public Hearing on the FY 2024-2025 Budget Amendment by Orris” — meeting · page · Res. 2025-048
  • May 20, 2025 Amendment hearing: “Motion to open Public Hearing for the FY 2024-2025 Budget Amendment by Havens” — meeting · page
  • May 20, 2025 Budget amended: “Motion to approve Resolution No. 2025-051 – A Resolution Approving the FY 2024-2025 Budget Amendment by Havens” — meeting · page · Res. 2025-051

Data last updated October 16, 2026. Built from the archive's documents; see how the data is built.