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The 2026 Operating Budget includes a proposed 10.95% gross levy increase. <br />Fund 2025 Certified Levy 2026 Levy $ Change % Change <br />General Fund - 101 $4,469,216 $4,868,833 $399,617 8.94% <br />General Capital Fund - 400 130,000 270,000 140,000 107.69% <br />Fire Equipment Fund - 457 130,000 130,000 - 0.00% <br />Infrastructure Fund - 450 200,000 200,000 - 0.00% <br />Total $4,929,216 $5,468,833 $539,617 10.95% <br />Little Canada's 2026 Final Gross Levy Compared with 2025 <br /> The remainder of this memo will describe the fund types included in the budget and their activities. <br />Further detail is included in the individual budgets. <br /> <br /> <br />GENERAL FUND <br /> REVENUES <br /> <br />Taxes 4,424,524 4,820,144 395,620.4 8.94% <br />Licenses 105,100 98,500 (6,600.0)-6.28% <br />Permits 321,195 319,695 (1,500.0)-0.47% <br />Charges for Services 109,752 118,928 9,176.0 8.36% <br />Fines & Forfeits 37,000 40,000 3,000.0 8.11% <br />Intergovernmental 422,267 424,782 2,515.4 0.60% <br />Interest & Misc 236,523 140,374 (96,149.0)-40.65% <br />Transfers In 80,155 84,000 3,845.0 4.80% <br />Total 5,736,516 6,046,424 309,907.8 5.40% <br />Revenue Type 2025 Budget 2026 Proposed $ Change % Change <br /> <br />The property tax levy generates 79.72% of the revenues in the General Fund and is based on <br />the operating needs of the City after all other revenues have been subtracted from the <br />expenditures. Excluding Tax Levy revenues, total revenues are a net decrease of 6.53% or <br />$85,713. The decrease in revenues is attributable primarily to interfund loans interest payments <br />of approximately $17,000. All interfund loans to the general fund are anticipated to be paid in full <br />by the end of 2025. Further, a decrease in use of fund balance revenues of $79,384 from prior <br />year. 2025 budget included $100,000 for exploring police services models budgeted with fund <br />balance revenue. <br />1,311,992 1,226,279 (85,712.6)-6.53% <br />Revenues 2025 Budget 2026 Proposed $ Change % Change <br /> <br />8