Borger council adopts FY2026 budget, sets tax rate at 0.606807 per $100 and approves fee, CIP changes

The City of Borger City Council adopted the fiscal year 2026 operating budget, approved a combined tax rate of 0.606807 per $100 valuation and approved related fee and capital-planning measures at a regular meeting. The council also adopted a five‑year community investment program that lists $59.1 million in potential capital needs through 2030.

Mister Spradlin, staff member, summarized the budget process and presented the proposed numbers, saying the 0.606807 rate is the certified no-new-revenue rate and “we get to say that it is not a tax increase.” The council approved the budget and tax rate on final reading after a public hearing and motions to adopt.

Why it matters: the budget funds a staffing increase in public safety — including eight positions to staff a third ambulance — while keeping the city’s combined tax rate at the no-new-revenue level. The package also adjusts selected user fees and identifies capital projects and funding needs for planning purposes.

Key facts: the adopted general fund budgeted revenue is $21,267,700. The combined tax rate of 0.606807 breaks down to a maintenance and operations rate of 0.463407 and an interest-and-sinking (debt) rate of 0.143400. Spradlin said the city’s certified, pre-adjusted taxable value inside city limits is $510,000,000. The city’s total budgeted revenue across all funds is $41,653,639; projected beginning fund balance across all funds is about $16.2 million, with a projected general-fund cash balance of $5,254,119 at the start of FY2026.

On fees: the council approved changes to the city fee schedule that include a $0.50 monthly increase in the residential solid-waste fee (from $28.00 to $28.50), a $2-per-ton increase in the commercial transfer-station tipping fee (from $53 to $55), and a $1.25 increase in the sewer minimum (from $21 to $22.25). Spradlin said those three changes are the only fee adjustments in this budget.

Public safety and EMS: Spradlin outlined the city’s decision to operate EMS directly instead of continuing a large subsidy to the private contractor; he said operating EMS internally saves the city roughly $500,000 annually compared with the previously proposed AMR subsidy and will support a 24/7 third ambulance as positions are phased in. Capital purchases in the adopted budget include an ambulance and medical equipment budgeted at roughly $512,000 (about $400,000 for the ambulance and related equipment; remainder for monitors, pumps and ventilators).

CIP and capital planning: the council adopted a FY2026–2030 Community Investment Program that lists $59.1 million of potential projects, of which about $21 million is identified as likely requiring debt issuance and roughly $10.0 million is shown as unfunded (no funding source identified). The CIP scoring criteria prioritize public health and safety, regulatory compliance and projects with external funding opportunities.

Budgetary context and reserves: Spradlin said the council-set reserve requirement is 28% of noncapital expenditures. Projected general-fund reserves at the end of the current fiscal year would be about $337,000 above that requirement; under the adopted FY2026 budget the reserve requirement rises and the projection shows a possible shortfall of about $190,000 if revenues and expenditures hit budget, though the manager said he expects performance may reduce that gap.

The council opened and closed a public hearing on the budget before taking final votes. Motions to adopt the tax rate, the FY2026 operating budget and the fee-schedule ordinance passed on voice/record votes.