Westfield mayor outlines 2026 budget, warns SEA 1 changes will cut future revenue

Mayor Patrick Tam presented the city’s proposed 2026 budget Tuesday and warned that a recent state law interpretation — described in the meeting as “SEA 1” — and changes to how the local income tax (LIT) is administered will produce multi‑year revenue shortfalls. The mayor said the recommended 2026 budget reduces the city tax rate slightly while shifting some funds to reserves and continuing investments in public safety and infrastructure. Why it matters: Tam said the combined effect of state changes will shrink the city’s tax base and force larger decisions later about services funded by property tax and local income tax revenue. Tam told the council the city discovered a county assessment adjustment that reduced the revenue the city expected from reassessed property…