FY2027 Budget Tracker

Following the money from workshop to adoption. Updated after each meeting.

Mar 23

Workshop 1
Strategic initiatives

May 26

Workshop 2
Housing focus

Jun 12

Budget distributed
to council

Jul 7

Budget workshop
8:30 AM

Aug 17

Public hearing
Formal comment

Sep 14

Workshop 4
Strategic plan reset

Coming Soon

March 23 Presentation Slides Public records request submitted. Will be posted here when received.

May 26 Housing Workshop Coverage will be added after the meeting. Focus: regulatory barriers, zoning, and housing supply.

July 7 Budget Workshop Line-by-line department budget review. Every department head presents. Starts 8:30 AM.

August 17 Public Hearing Formal public comment on the adopted budget. This is the last opportunity before the council votes.

March 23 Workshop: The FY2027 Fiscal Picture

The city administration presented a status report on 13 strategic initiatives established in fall 2022 and previewed the FY2027 budget environment. The short version: the budget is short before it starts.

Revenue

The city can raise its property tax levy by 3% annually. On an $8 million levy, that produces $240,000. New construction adds $60,000 to $100,000. The last of the foregone balance is $15,000. Total new revenue for FY27: $315,000 to $355,000.

Costs

Assuming 2.6% cost-of-living, 3% performance increases, and 8% health insurance increase, general fund payroll rises $522,000 plus $62,000 for recreation/culture. After recapturing about 30% through enterprise fund allocations, the net general fund hit is roughly $408,000. That is $50,000 to $80,000 more than the new revenue before accounting for any non-personnel cost increases.

What is frozen, cut, or lost

Seven positions held vacant since 2023. Roughly $600,000 in salary and benefits. No funding to restore them.
Departments cut discretionary spending 20% two years ago. That is now the permanent baseline.
The Attorney General's office is pulling $138,000/yr in funding for a forensic detective. The city keeps the detective but loses a patrol slot. PD will be down three unfunded patrol positions.
Jail closure is adding roughly $6,000/month in overtime for prisoner transport to Lewiston.
Health insurance loss ratio is running at 117-118%. Last year's 1.9% renewal was lucky. This year will be higher.

Capital

The Bradberry court ruling eliminated $700,000/yr in street fund capital capacity. The CIP has carried a 3% construction cost escalator when, by the administration's own statement, it should have been 8 to 10%. The city has $58 million invested at roughly 4-4.5%, earning about $2 million/yr in interest. That money flows to capital funds, not operations.

What is working

Emergency radio system and city shop both completing this year.
Fire/EMS operates at $1.9 million through a three-way partnership of volunteers, student residents, and paid staff. A fully paid department would cost $7 to $8 million.
Staff recruitment has improved through salary surveys, cadet programs, and dependent insurance increases (50% to 65%, targeting 80%).
Grant writer continues to deliver: Mountain View TAP and D Street projects both likely funded.
Alternative water supply study (Snake River, HDR consultant) on track to complete by end of year.

Key Quotes from the Workshop

"So before we even look at those, we're, you know, we're 50 to 80,000 in the hole."

On the gap between new revenue and payroll increases, before any non-personnel costs

"We've had seven positions that we've held vacant since 2023... We won't have funding for bringing those back. That represents another 600,000 or so maybe with benefits."

On frozen positions

"We've been carrying 3% annual escalator... we probably should have been carrying 8 to 10 but we were afraid to do that."

On the capital improvement plan construction cost assumptions

"I had a concern about that because we're underfunding our future capital projects. It looks like... we are not actually funding them."

Council member, responding to the CIP escalator admission

"To run this operation at about 1.9 million where it would traditionally cost us 7 to 8 million to run a fully paid fire department."

On the fire/EMS volunteer model

"There's only 15,000 foregone. If the council chooses to bring that into the budget this year... our foregone balance will be gone and then we just get back to 3% and new construction."

On the exhaustion of foregone property tax capacity

"We're going to have to give up a patrol position in order to retain that because we can't... we don't have funding to pick that position up."

On losing the AG-funded forensic detective

"Over the last 10 years we have done a number of regulatory changes... to permit twin homes and town houses in many zoning districts, reduce lot sizes, reduce setbacks... What can we do to reduce regulatory cost? That's always something we look at."

On affordable housing and reducing barriers to development

"New construction... whatever gets built in the prior year, you can apply essentially last year's levy to it and add that to your levy. So you have the funding to serve the new development. That ranges between typically 60 to 100,000 of new revenue per year."

On how growth generates property tax revenue

"It is such importance to the community and to the region that it's something I think we have to keep on. But it's not going to be one we're going to check off in a year or two. It's going to be continued effort and focus for at least a decade or more."

On the alternative water supply study (Snake River)

This page is based on the March 23, 2026 Moscow City Council Budget Workshop. Audio recorded and transcribed. All figures are from the city administration's presentation. This page will be updated after each meeting in the budget cycle.

Annual Property Tax Increase

The city council took the maximum 3-4% property tax increase in most years, with two zero-increase years (FY2010, FY2021). After FY2027, the foregone balance is gone.

Council-approved property tax levy increase each year. Idaho law caps the statutory increase at 3%; additional foregone balance may be recaptured.

Source: City of Moscow adopted budgets, FY2008-FY2026, property tax summary pages.

Cumulative Property Tax Increase

Property tax levies have grown a cumulative 60% since FY2008 through annual compounding. After FY2027, the only growth lever is 3% plus new construction.

Compounded total property tax levy increase since FY2008. Each year's approved increase builds on the prior year's base.

Calculated by compounding each year's approved increase. Source: City of Moscow adopted budgets, FY2008-FY2026.

Spending Per Employee

Budget per employee has doubled since FY2008. The FY2027 projection (red) uses 165 funded FTE, not 172 authorized, because 7 positions have been frozen since 2023.

Total adopted budget divided by full-time equivalent (FTE) employees. FY2027 uses 165 funded FTE (172 authorized minus 7 frozen since 2023).

FY2008-FY2026 from adopted budgets. FY2027 projected from March 23 workshop: $139.5M base + ~$335K new revenue, 165 funded FTE. Calculated, not an official city metric.

How to Participate

You do not need to be a budget expert. Show up to a meeting, send one email, or speak during public comment. One question is enough.

Email the City Council anytime: council@ci.moscow.id.us. You do not need to wait for a hearing. Questions about specific line items, project priorities, or trade-offs are welcome.
May 26 Workshop (5:00 PM): Housing focus. Not a public comment session, but attendance is open.
July 7 Budget Workshop (8:30 AM, City Hall): Department heads present their budgets line by line. This is the most detailed public look at the numbers before the vote.
August 17 Public Hearing: Formal public comment on the FY2027 budget. This is the last opportunity before the council adopts.
City Council meetings: Regular meetings include a public comment period. The budget is a valid topic at any meeting. Agendas are posted at ci.moscow.id.us.
September 14 Workshop (5:00 PM): Strategic plan reset. The council will score and rank new strategic initiatives for the next four years. Each council member and the mayor submit up to three priorities.