[PAGE 1] City of Oskaloosa City Council Special Meeting Council Chambers City Hall, 220 S. Market Street Oskaloosa, IA 52577 Agenda Call to Order and Roll Call - Monday, March 23, 2026 - 5:30 P.M. 1. Roll Call ___Mayor David Krutzfeldt, Council Members: ___ Almond, ___Caligiuri, ___Drost, ___Hermsen, ___Holmberg, ___ Ibrahim, ___Sword 2. Approve Monday, March 23, 2026 City Council Special Meeting Agenda 3. Consider a resolution adopting the proposed FY2027 budget and setting date for public hearing. Documents: MEMO PUBLIC HEARING FY27 PROPOSED BUDGETS 20260323.DOCX RESOLUTION SCHEDULE PH FY2027 BUDGET 20260323.DOC NOTICE OF PUBLIC HEARING FY2027 BUDGET 03232026.PDF 4. Adjourn If you require special accommodations, please contact the city manager's office at least 24 hours prior to the meeting at 641.673.9431. [PAGE 2] AGENDA MEMO Meeting Type: City Council Special Meeting Meeting Date: March 23, 2026 Staff Contact: Pamela Nimtz Department: City Clerk/Finance ITEM TITLE: Consider a resolution adopting the proposed FY2027 budget and setting date for public hearing. STRATEGIC PLAN ALIGNMENT: Focus Area: 2 – Collaborative Community Goal Area: 2.2 – Increase the efficiency and effectiveness of the local governments SUMMARY: ThisresolutionsetsthepublichearingforApril20,2026,andauthorizespublicationofthenotice. The notice will include a citypropertytaxratetobeleviedintheamountof$15.48247per$1,000 of assessed valuation. This rate represents a increase of $1.02531 in the city property rate for next year. RECOMMENDATION: Staff recommends approval of the item. BUDGET CONSIDERATIONS: To be determined. ATTACHMENTS: Resolution Public Hearing notice [PAGE 3] RESOLUTION NO. _________ RESOLUTION ADOPTING THE PROPOSED FY2027 BUDGET AND SETTING DATE FOR PUBLIC HEARING WHEREAS, City Council of the City of Oskaloosa has reviewed budget requests and has directed the preparation of a proposed FY2027 budget; and WHEREAS, City Council is required to hold a public hearing on the proposed FY2027 budget to comply with Iowa Code Section 384.16 and 362.3; WHEREAS, this hearing will give Oskaloosa citizens the opportunity to review and comment on the proposed FY2027 budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Oskaloosa, Iowa that the proposed FY2027 budget is hereby adopted and a public hearing on the proposed budget shall be conducted on April 20, 2026, at 6:00 p.m. at which time persons may appear and speak for or against the proposed budget. PASSED AND APPROVED this 23rd day of March 2026. _____________________________ David Krutzfeldt, Mayor ATTEST: ________________________________ Pamela Nimtz, City Clerk [PAGE 4] NOTICE OF PUBLIC HEARING -- PROPOSED BUDGET Fiscal Year July 1, 2026 - June 30, 2027 City of: OSKALOOSA The City Council will conduct a public hearing on the proposed Budget at: City Hall Council Chambers, 220 South Market Street, Oskaloosa, IA 52577 Meeting Date: 4/20/2026 Meeting Time: 06:00 PM At the public hearing any resident or taxpayer may present objections to, or arguments in favor of , any part of the proposed budget. This notice represents a summary of the supporting detail of revenues and expenditures on file with the City Clerk and County Auditor. City budgets are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult https://dom.iowa.gov/local-budget-appeals. The Budget Estimate Summary of proposed receipts and expenditures is shown below. Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor, City Clerk, and at the Library. The estimated Total tax levy rate per $1000 valuation on regular property 15.48247 The estimated tax levy rate per $1000 valuation on Agricultural property is 3.00375 At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. Phone Number City Clerk/Finance Officer's NAME (641) 673-9431 Pamela Nimtz Budget FY Re-estimated FY Actual FY 2027 2026 2025 Revenues & Other Financing Sources Taxes Levied on Property 1 7,042,717 5,653,711 5,926,838 Less: Uncollected Property Taxes-Levy Year 2 0 0 0 Net Current Property Taxes 3 7,042,717 5,653,711 5,926,838 Delinquent Property Taxes 4 0 0 0 TIF Revenues 5 664,548 684,459 436,436 Other City Taxes 6 3,088,771 3,056,583 3,141,406 Licenses & Permits 7 204,575 205,938 219,774 Use of Money and Property 8 781,794 1,045,275 1,457,919 Intergovernmental 9 4,776,929 2,820,309 2,907,144 Charges for Fees & Service 10 9,508,537 9,117,660 8,838,796 Special Assessments 11 0 6,263 8,939 Miscellaneous 12 2,258,042 7,511,280 3,002,006 Other Financing Sources 13 28,874,500 1,469,344 7,270,416 Transfers In 14 12,504,283 15,006,898 12,093,333 Total Revenues and Other Sources 15 69,704,696 46,577,720 45,303,007 Expenditures & Other Financing Uses Public Safety 16 5,633,927 5,542,158 4,154,653 Public Works 17 2,050,162 2,660,102 1,459,097 Health and Social Services 18 0 0 0 Culture and Recreation 19 2,301,851 2,703,720 1,616,779 Community and Economic Development 20 1,272,890 1,263,929 677,338 General Government 21 1,663,421 1,565,985 1,422,103 Debt Service 22 1,754,541 1,840,734 1,559,206 Capital Projects 23 3,522,690 8,771,432 2,234,495 Total Government Activities Expenditures 24 18,199,482 24,348,060 13,123,671 Business Type / Enterprises 25 39,731,395 15,585,521 14,122,722 Total ALL Expenditures 26 57,930,877 39,933,581 27,246,393 Transfers Out 27 12,504,283 15,006,898 12,093,333 Total ALL Expenditures/Transfers Out 28 70,435,160 54,940,479 39,339,726 Excess Revenues & Other Sources Over 29 -730,464 -8,362,759 5,963,281 (Under) Expenditures/Transfers Out Beginning Fund Balance July 1 30 31,074,951 39,437,710 33,474,429 Ending Fund Balance June 30 31 30,344,487 31,074,951 39,437,710