Freeport council reviews 2026 budget estimates, hears updates on grants, demolition and landfill closure

Freeport City Council reviewed proposed revenue estimates and expenditure plans for the 2026 budget during a regular meeting in which City Manager Boyer walked the council through major revenue lines and several restricted funds.

City Manager Boyer told the council the city is budgeting $26,134,000 in general-fund revenue for 2026, and highlighted major line items including property taxes (about $3,100,000), income taxes (about $4,300,000), municipal sales tax ($6,200,000), home-rule sales tax ($4,700,000) and a video gaming tax projected at $625,000. "So, our total general, fund, revenue is 26,134,000. And that is, what we're budgeting for 2026," Boyer said.

The presentation emphasized that several estimates depend on outside inputs and timing: Boyer said the estimated equalized assessed value (EAV) from the county will refine the property-tax forecast later in the fall, and the Illinois Municipal League provides the income-tax estimates the city uses.

Why it matters: The council’s line-by-line review identifies revenue assumptions and fund balances that determine whether the city can cover operating costs, fund capital repairs and continue grant-supported programs. Several funds discussed carry legal or contractual restrictions that limit how money may be used.

Major fund highlights and program notes

- Government buildings and capital repairs: Boyer said government-building budgets include janitorial, elevator and HVAC maintenance and $50,000 for general repairs, with an approximate $100,000 insurance claim connected to police department air-conditioning failures. Councilmembers pressed staff about insurance recovery; Boyer said staff is "in the process of…