2026 Total General Fund Budget
$932,286
Property Tax Levy: $712,794 · 15.3% increase over 2025
How to read this budget: Birchwood uses a cash basis of accounting. The 2026 proposed levy of $712,794 represents a 15.3% increase over 2025. Key drivers: expanded maintenance staffing, higher snow removal costs, engineering fees returning to normal levels, and an election year. The Lake Links trail project ($70,000) is fully grant-funded and nets to zero for taxpayers.
Where the Money Comes From
| Source | Amount | Share |
|---|---|---|
| Property Taxes | $692,794 | 74% |
| Interest & Other | $104,492 | 11% |
| State Grants & Aid | $70,000 | 8% |
| Building Permits | $65,000 | 7% |
| Total Revenue | $932,286 |
Other revenues include escrow deposits ($35,000), interest earnings ($46,500), planner billing to residents ($7,500), and various permits and fees.
Where the Money Goes
| Category | Amount | Share |
|---|---|---|
| General Government | $273,090 | 29% |
| Public Safety | $208,956 | 22% |
| Streets & Snow | $191,000 | 20% |
| Sanitation & Other | $127,240 | 14% |
| Maintenance Staff | $62,000 | 7% |
| Lake Links Project | $70,000 | 7% |
| Total Spending | $932,286 |
Year-Over-Year Comparison
$1,411,026
2025 Budget (incl. infrastructure grants)
$932,286
2026 Budget (general fund operations)
The 2026 budget is lower than 2025’s $1,411,026, but this does not reflect a reduction in services. The 2025 budget included a one-time $600,000 utility reimbursement and large EPA infrastructure grants. The true measure of tax impact is the levy — which increases 15.3% in 2026.
$712,794
2026 Property Tax Levy · Up 15.3% from $618,134 in 2025
Notable Changes from 2025 to 2026
| Category | 2025 Budget | 2026 Budget | Change |
|---|---|---|---|
| Lake Links Project | +$70,000 | ||
| Maintenance Staff | $40,250 | +$21,750 | |
| Ice & Snow Removal | $34,000 | +$16,000 | |
| Engineering | $14,500 | +$14,340 | |
| Elections | $1,500 | +$10,500 | |
| Clerk-Treasurer | $165,300 | +$5,786 | |
| Office Operations & Supplies | +$5,500 | ||
| Cable Equipment & Service | $1,750 | +$3,050 |
General Fund Revenue — Detail
| Category | 2024 Actual | 2025 Budget | 2026 Budget |
|---|---|---|---|
| General Property Taxes | $567,249 | $618,134 | $692,794 |
| Licenses & Permits | $1,646 | $500 | $500 |
| Building Permits | $60,716 | $90,000 | $65,000 |
| Kayak/Canoe Permits | $2,055 | $1,700 | $1,900 |
| Zoning Permits | $50 | $300 | $300 |
| Animal Licenses | $200 | $100 | $100 |
| Federal Grants & Aid | $3,192 | $3,192 | $3,192 |
| State Grants & Aid | $26,973 | $603,000 | $70,000 |
| Charges for Services | $1,997 | $7,500 | |
| City Hall Rent | $500 | $400 | $250 |
| Court Fines | $813 | $950 | $1,000 |
| Interest Earnings | $57,131 | $48,000 | $46,500 |
| Contributions & Donations | $160 | $250 | $250 |
| Refund / Reimbursement | $7,370 | $9,500 | $8,000 |
| Escrow Deposits | $21,000 | $35,000 | $35,000 |
| Total | $752,358 | $1,411,026 | $932,286 |
Special & Enterprise Funds
These funds operate separately from the General Fund. Water and Sewer funds are enterprise funds — self-funded through utility fees and not part of the property tax levy.
| Fund | 2024 Actual Revenue | 2026 Budget |
|---|---|---|
| Special Revenue — Dock/Lift Permits | $14,000 | $14,500 |
| Special Revenue — Recreation | ($3,800) | ($4,000) |
| Capital Project Fund | $30,000 | $20,000 |
| Water Fund Revenue | $165,878 | See utility billing |
| Sewer Fund Revenue | $137,871 | See utility billing |