Budget, FY2026 (July 1, 2025 – June 30, 2026)
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
From the adopted budget column; bars to scale with the largest function.
The budget as printed
- Adopted budget: 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
- Final budget: Budget amendment (state form), Resolution No. 2026-034 – A Resolution Approving the FY 2025-2026 Budget Amendment — I.1 (G.1), p. 3 (May 19, 2026) — total budget after the last amendment; Res. 2026-034
- Re-estimated (next year'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 printed | Adopted budget | Final budget | Re-estimated (next year's form) |
|---|---|---|---|
| Revenues and other financing sources | |||
| Taxes levied on property | $4,377,904 | $4,377,904 | $4,377,904 |
| Less: uncollected property taxes (levy year) | $0 | $0 | $0 |
| Net current property taxes | $4,377,904 | $4,377,904 | $4,377,904 |
| Delinquent property taxes | $0 | $0 | $0 |
| TIF revenues | $2,974,894 | $2,974,894 | $2,974,894 |
| Other city taxes | $910,813 | $910,813 | $910,813 |
| Licenses & permits | $469,959 | $469,959 | $469,959 |
| Use of money & property | $264,210 | $264,210 | $264,210 |
| Intergovernmental | $1,584,189 | $1,584,189 | $1,584,189 |
| Charges for fees & service | $3,746,950 | $3,746,950 | $3,746,950 |
| Special assessments | $0 | $0 | $0 |
| Miscellaneous | $32,500 | $32,500 | $32,500 |
| Other financing sources | $18,000,000 | $18,000,000 | $21,910,024 |
| Transfers in | $3,004,639 | $3,004,639 | $2,676,056 |
| Total revenues & other sources | $35,366,058 | $35,366,058 | $38,947,499 |
| Expenditures and other financing uses | |||
| Public safety | $1,860,140 | $1,860,140 | $1,862,340 |
| Public works | $1,189,867 | $1,249,867 | $1,188,367 |
| Health & social services | $0 | $0 | $0 |
| Culture & recreation | $1,157,163 | $1,157,163 | $1,157,163 |
| Community & economic development | $1,227,107 | $1,227,107 | $1,227,107 |
| General government | $728,624 | $1,970,490 | $728,624 |
| Debt service | $3,440,685 | $5,730,898 | $3,110,918 |
| Capital projects | $15,855,000 | $15,855,000 | $7,000,000 |
| Total government activities | $25,458,586 | $29,050,665 | $16,274,519 |
| Business type / enterprise | $11,656,897 | $12,285,480 | $11,656,897 |
| Total expenditures | $37,115,483 | $41,336,145 | $27,931,416 |
| Transfers out | $3,004,639 | $3,004,639 | $2,676,056 |
| Total expenditures & transfers out | $40,120,122 | $44,340,784 | $30,607,472 |
| Fund balance | |||
| Excess revenues over (under) expenditures | −$4,754,064 | −$8,974,726 | $8,340,027 |
| Beginning fund balance | $11,186,874 | $11,186,874 | $13,289,219 |
| Ending fund balance | $6,432,810 | $2,212,148 | $21,629,246 |
Amendments during the year
Amendment 1, hearing May 19, 2026
Resolution No. 2026-034 – A Resolution Approving the FY 2025-2026 Budget Amendment — I.1 (G.1), p. 3 (May 19, 2026) · Res. 2026-034. Expenditures and transfers +$4,220,662, revenues $0 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
| Line | As certified or last amended | This amendment | After |
|---|---|---|---|
| Public works | $1,189,867 | +$60,000 | $1,249,867 |
| General government | $728,624 | +$1,241,866 | $1,970,490 |
| Debt service | $3,440,685 | +$2,290,213 | $5,730,898 |
| Total government activities | $25,458,586 | +$3,592,079 | $29,050,665 |
| Business type / enterprise | $11,656,897 | +$628,583 | $12,285,480 |
| Total expenditures | $37,115,483 | +$4,220,662 | $41,336,145 |
| Total expenditures & transfers out | $40,120,122 | +$4,220,662 | $44,340,784 |
| Excess revenues over (under) expenditures | −$4,754,064 | −$4,220,662 | −$8,974,726 |
| Ending fund balance | $6,432,810 | −$4,220,662 | $2,212,148 |
Change from FY2025 Derived
This year's budget against the year before's, line by line (both as printed on their own forms).
| Line | FY2025 | FY2026 | Change | % |
|---|---|---|---|---|
| Taxes levied on property | $3,790,898 | $4,377,904 | +$587,006 | +15.5% |
| Net current property taxes | $3,790,898 | $4,377,904 | +$587,006 | +15.5% |
| TIF revenues | $2,180,390 | $2,974,894 | +$794,504 | +36.4% |
| Other city taxes | $693,287 | $910,813 | +$217,526 | +31.4% |
| Licenses & permits | $441,573 | $469,959 | +$28,386 | +6.4% |
| Use of money & property | $148,796 | $264,210 | +$115,414 | +77.6% |
| Intergovernmental | $750,559 | $1,584,189 | +$833,630 | +111.1% |
| Charges for fees & service | $3,580,650 | $3,746,950 | +$166,300 | +4.6% |
| Miscellaneous | $32,700 | $32,500 | −$200 | -0.6% |
| Other financing sources | $3,718,000 | $18,000,000 | +$14,282,000 | +384.1% |
| Transfers in | $2,998,601 | $3,004,639 | +$6,038 | +0.2% |
| Total revenues & other sources | $18,335,454 | $35,366,058 | +$17,030,604 | +92.9% |
| Public safety | $1,489,863 | $1,860,140 | +$370,277 | +24.9% |
| Public works | $822,700 | $1,189,867 | +$367,167 | +44.6% |
| Culture & recreation | $674,497 | $1,157,163 | +$482,666 | +71.6% |
| Community & economic development | $623,356 | $1,227,107 | +$603,751 | +96.9% |
| General government | $662,010 | $728,624 | +$66,614 | +10.1% |
| Debt service | $2,848,116 | $3,440,685 | +$592,569 | +20.8% |
| Capital projects | $4,453,000 | $15,855,000 | +$11,402,000 | +256.1% |
| Total government activities | $11,573,542 | $25,458,586 | +$13,885,044 | +120.0% |
| Business type / enterprise | $3,937,230 | $11,656,897 | +$7,719,667 | +196.1% |
| Total expenditures | $15,510,772 | $37,115,483 | +$21,604,711 | +139.3% |
| Transfers out | $2,998,601 | $3,004,639 | +$6,038 | +0.2% |
| Total expenditures & transfers out | $18,509,373 | $40,120,122 | +$21,610,749 | +116.8% |
| Excess revenues over (under) expenditures | −$173,919 | −$4,754,064 | −$4,580,145 | -2633.5% |
| Beginning fund balance | $8,888,382 | $11,186,874 | +$2,298,492 | +25.9% |
| Ending fund balance | $8,714,463 | $6,432,810 | −$2,281,653 | -26.2% |
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
| Fund | Budget | Activity |
|---|---|---|
| 001 General Fund | $4,023,447 | $2,467,299 partial |
| 110 Road Use Tax | $1,050,849 | $624,681 partial |
| 112 Employee Benefit | $481,725 | $273,705 partial |
| 119 Emergency Fund | $0 draft | $0 partial |
| 121 Local Option Sales Tax | $800,000 | $598,100 partial |
| 125 TIF | $2,974,894 | $1,707,214 partial |
| 200 Debt Service | $3,356,060 | $2,032,705 partial |
| 301 DEVELOPER - ESCROW | $15,000 | $101,421 partial |
| 307 Park Road Paving | $800,000 | $1,140,000 partial |
| 316 GO Bonds | $60,000 | $7,959 partial |
| 321 Original Town Urbanization | $0 draft | $0 partial |
| 335 Forevergreen Rd Pjt | $0 | $0 partial |
| 337 Kimberlite Extension | $0 draft | $0 partial |
| 339 Original Town PH3 | $0 | $0 partial |
| 340 Recreation Center | $9,500,000 | $0 partial |
| 344 PW - EQUIPMENT | $0 | $0 partial |
| 346 FIRE EQUIPMENT | $0 draft | $0 partial |
| 600 Water | $1,480,000 | $1,075,728 partial |
| 608 WATER TREATMENT PLANT | $8,500,000 | $0 partial |
| 610 Sewer | $1,458,000 | $950,416 partial |
| 611 Sewer Sinking | $513,983 | $223,056 partial |
| 670 Recycling/Garbage | $505,000 | $327,352 partial |
| 740 Storm Water | $120,500 | $79,257 partial |
Expenses
| Fund | Budget | Activity |
|---|---|---|
| 001 General Fund | $4,016,404 | $2,482,849 partial |
| 110 Road Use Tax | $1,060,092 | $722,691 partial |
| 112 Employee Benefit | $388,267 | $229,856 partial |
| 121 Local Option Sales Tax | $100,000 | $277,083 partial |
| 125 TIF | $2,974,894 | $1,456,225 partial |
| 200 Debt Service | $3,110,918 | $415,126 partial |
| 301 DEVELOPER - ESCROW | $25,000 | $97,774 partial |
| 304 TIFFIN WEST - DEVELOPER REIMBURSEMENT | $0 | $281,350 partial |
| 307 Park Road Paving | $5,000,000 | $3,034,779 partial |
| 309 US HWY 6 RECONSTRUCTION | $0 | $127,749 partial |
| 317 Village Dr Expansion | $0 | $0 partial |
| 320 Roundabout Park Rd | $0 draft | $0 partial |
| 321 Original Town Urbanization | $0 draft | $0 partial |
| 326 Town Center Land Purch | $0 | −$20 partial |
| 329 Deerview/HWY6 | $0 draft | $0 partial |
| 330 Tiffin Firetruck | $900,000 | $848,118 partial |
| 333 Soccer Field Exp | $0 | $0 partial |
| 335 Forevergreen Rd Pjt | $0 | $150,045 partial |
| 336 Public Works Building | $0 draft | $0 partial |
| 337 Kimberlite Extension | $0 | $0 partial |
| 339 Original Town PH3 | $430,000 | $1,292,758 partial |
| 340 Recreation Center | $9,500,000 | $3,033,958 partial |
| 342 Railroad Replacement | $0 draft | $0 partial |
| 344 PW - EQUIPMENT | $0 | $0 partial |
| 345 JOINT PUBLIC SAFETY BUILDING | $0 | $39 partial |
| 346 FIRE EQUIPMENT | $0 | $10,120 partial |
| 600 Water | $1,176,307 | $853,361 partial |
| 607 Second Well | $0 | $0 partial |
| 608 WATER TREATMENT PLANT | $8,500,000 | $2,009,965 partial |
| 610 Sewer | $1,475,190 | $877,353 partial |
| 611 Sewer Sinking | $513,983 | $37,229 partial |
| 617 Sanitary Sewer Infrastructure Improvement | $0 | $0 partial |
| 670 Recycling/Garbage | $495,000 | $306,977 partial |
| 740 Storm Water | $125,000 | $42,101 partial |
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
- “The second year of the five-year contract with JCSD adds two more deputies.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
Levy and tax assumptions
- “I do see this needing to happen within this fiscal year though. 121-950-4090 – LOST – This is the revenue that will have the most impact on the City’s budget.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
- “This revenue will again allow the City to maintain a $11.80 tax levy.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
Capital items
- “6310 and 6750 – Building Repairs and Capital Outlay – Proposed maintenance and repairs to existing building are in the current budget.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “The Capital Outlay line item includes the replacement of #159.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “6710 and 6783 – Capital Outlay and Park Improvements – These are two line items for discussion for items such as building new park shelters, restrooms, mowers and additional lighting.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “6504 – Minor Equipment – This is the line items being used for any council chamber improvements.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “6505 – Other Equipment – This includes the equipment scheduled for replacement from the list Brian Detert presented to the council in November of 2022.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “Items included are the road grader and one Kubota.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “The road grader is a ‘big ticket’ item ($250,000) and with the note referenced in my Administrator’s Report for Tuesday’s regular meeting about the potential delay in the special census, this is an item we should discuss.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “Although not included in the budget worksheets (because the money hasn’t been borrowed yet) the 2025 GO Note for the North Park Road Project will be included in the final forms. 600-810 and” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “6710 – Capital Outlay – Included in this line item for water is an automatic flusher and for sewer is the repair to the current bar screen.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “6710 – Capital Outlay – Not included in this line item is a storm sewer project at the southeast corner of Highway 6 and Tall Grass Avenue.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “However, there is a large ‘hole’ in that corner of the intersection that is between the trail and Highway 6. In this hole are two large two storm sewer pipes.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “I would like to discuss having MSA look at this project to potentially connect the two large pipes and level off the area.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “Water, sewer, storm sewer, garbage and recycling have seen slight increase because of that.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
- “This is something we keep talking about and know it needs to be addressed but with the projects either waiting for DNR approval or still being out there a couple more years, it makes it hard to have a solid discussion about it.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
- “#1 – (1) Shelter W/ Picnic Tables – Cost Estimate: $17,000 #2 – Lights around parking lot south of City Hall – Cost Estimate: $26,000 #3 – Restroom at Deerview Park – Cost Estimate: still waiting on number #4 – Restroom at Aux.” — Council Budget Requests 2026, p. 1, Feb 17, 2025
Key changes
- “Contract increases $244,128 to $673,808.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “001-151 – No major changes to the SAFER portion of the fire department’s budget.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “No major changes to the building department budget.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “This is a new line item added to the budget for specific road maintenance.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “The second year of the library being a City department has only one real change and that is money budgeted for part-time help – 001-410-6020.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “431-6499 – Other Contractual Service – The only change in the recreation department is the increase in the 28E amount for program space at the CCA gyms.” — FY 2025-2026 - Budget Summary, p. 1, Feb 17, 2025
- “Depending on what all would like to be done, this amount might need to be increased or the potential improvements could be spread out in the next two fiscal years.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “6501 – Chemicals – Additional streets being added from last year and with what is anticipated to be added for next year has increased this line item for winter snow removal.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “There are no other major changes to these budgets other than incremental expense increases with the growth of the City.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “Across the board increases include workman compensation premiums, property insurance premiums and fuel.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “We received relatively large increases in our workman’s compensation and property insurance premiums this year.” — FY 2025-2026 - Budget Summary, p. 2, Feb 17, 2025
- “Most increases are due to the City’s growth.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
- “However, this budget does not include a water and/or sewer rate increase but with the upgrade of the water plant and the future planning of the sewer plant upgrade.” — FY 2025-2026 - Budget Summary, p. 3, Feb 17, 2025
The council's budget actions
- Feb 18, 2025 Tax levy hearing set: “Motion to approve Resolution No. 2025-019 – A Resolution Setting the Date of March 18, 2025, for a Public Hearing for the Purpose of Considering the Consolidated General Fund Tax Levy for the City of Tiffin’s Fiscal Year 2025-2026 Budget by Orris” — meeting · page · Res. 2025-019
- Mar 4, 2025 Tax levy hearing set: “Motion to approve Resolution No. 2025-024 – A Resolution Setting the Date of April 1, 2025, for a Public Hearing for the Purpose of Considering the Consolidated General Fund Tax Levy for the City of Tiffin’s Fiscal Year 2025-2026 Budget by Orris” — meeting · page · Res. 2025-024
- Mar 18, 2025 Hearing set: “Motion to approve Resolution No. 2025-029 – A Resolution Setting the Date of April 15, 2025, for a Public Hearing for the FY 2025-2026 Budget by Orris” — meeting · page · Res. 2025-029
- Apr 1, 2025 Tax levy hearing: “Motion to open Public Hearing on the Consolidated General Fund Tax Levy for the City of Tiffin’s Fiscal Year 2025-2026 Budget by Orris” — meeting · page
- Apr 15, 2025 Budget hearing: “Motion to approve Public Hearing on the FY 2025-2026 Proposed Budget by Orris” — meeting · page
- Apr 15, 2025 Budget adopted: “Motion to approve Resolution No. 2025-036 – A Resolution Approving the City of Tiffin Fiscal Year 2025-2026 Annual Budget by Orris” — meeting · page · Res. 2025-036
- May 5, 2026 Amendment hearing set: “I-1 Resolution No. 2026-028 – A Resolution Setting the Date of May 19, 2026, for a Public Hearing on the FY 2025-2026 Budget Amendment – Motion to approve by Limkemann” — meeting · page · Res. 2026-028
- May 19, 2026 Amendment hearing: “Motion to open Public Hearing for the FY 2025-2026 Budget Amendment by Orris” — meeting · page
- May 19, 2026 Budget amended: “I-1 Resolution No. 2026-034 – A Resolution Approving the FY 2025-2026 Budget Amendment – Motion to approve by Limkemann” — meeting · page · Res. 2026-034
Data last updated October 16, 2026. Built from the archive's documents; see how the data is built.