property tax levy

Staff told the committee the 2026 General Fund budget was not yet balanced, with about $60,000 left to cut and additional revenue still needed.

The committee voted to recommend shifting concession stand income into the General Fund rather than the Special Events Fund.

The committee reviewed capital projects totaling $3,388,000, including $2,176,318 supported by property taxes.

The committee discussed a proposed 2025 property tax levy intended to support the 2026 budget but did not make a recommendation at that meeting.

City Council held the legally required three-call public hearing on the proposed 2026 city budget.

A resident raised concerns about stopping Memorial Day cemetery flowers tied to a separate flower fund.

A resident questioned the tax increase and a reported 107% increase in miscellaneous revenue, and asked why departments that underspent still receive increases.

A Library Board member urged approval of the library’s requested 2% increase to avoid service cuts.

At the third call of the 2026 budget public hearing, no one spoke.

Staff presented a roughly $42 million draft 2026 budget that included a proposed 3.8% levy increase.

Staff described using one-time items (including land sales, a debt premium, and a cell-tower payment) to help balance the year.

Council discussion included whether to restore cemetery flower funding, whether to fund library services at the level requested by the Library Board, and how to handle special events funding if concession revenue is redirected to the General Fund.

No final decisions were made during the draft 2026 budget discussion item.

The Personnel and Finance Committee voted 2-0 to recommend the budgets and a proposed 4.05% property tax levy increase to the City Council, with three requested changes: shift $2,000 to restore cemetery flower funding, remove a 2% library levy increase, and seek $5,000 more from the Room Tax Committee.

Finance Director Kassie Paider reviewed how the City Manager’s budget changed since 2023 and how the General Fund proposal evolved from the first presentation.

A proposed 2026 debt service budget was reviewed that would increase the levy by $35,065 (1.37%) compared to 2025.

General obligation principal and interest payments in the proposed 2026 debt service budget were described as increasing by $46,953.

City Council approved the 2026 Business Improvement District assessment rate at $1.77 per $1,000 of assessed value by a 9-0 vote.

City Council approved funding for the cemetery perpetual care flowers program for 2026 by a 9-0 vote.

City Council adopted the City of Two Rivers 2026 tax levy at $5,745,073, described as a 4.05% increase ($223,712) from the previous year, by a 7-2 vote.

City Council authorized the carry forward and use of all allowable prior-year unused levy capacity for the 2026 budget by a 9-0 vote.

City Council adopted the full 2026 budget totaling $41.7 million in appropriations by a 9-0 vote.

City Council approved borrowing up to $2.565 million for 2026 capital projects, with $2.215 million supported by property taxes and $350,000 supported by the Electric Utility.

The borrowing plan included $255,000 listed for the Neshotah Beach concessions project; the city summary said listing it did not require the city to proceed and could be carried forward if the project does not move ahead.

A resident said borrowing can create pressure to spend later, and noted council had not yet seen final quotes or requested public survey results related to Neshotah Beach.

The borrowing resolution passed 8-1.