Assembly reviews manager's FY26 budget: PILT, Maptor, facilities fund, insurance and landfill costs under scrutiny

Assembly members and staff spent the May 8 work session reviewing the Kodiak Island Borough's proposed FY26 manager's budget, with a focus on revenue assumptions and specific fund lines including federal PILT, severance taxes, the facilities renewal-and-replacement fund, and enterprise funds for the landfill and long-term care center.

Manager Amy told the assembly that the preliminary budget is balanced on current revenue estimates, but several large revenue items remain uncertain or timing-dependent. The borough is budgeting $1.7 million for federal PILT (payment in lieu of taxes), an estimated $700,000 for seafood severance taxes, and $900,000 for fisheries business tax. Amy noted that some federal and state receipts have not yet been received and will appear later in the year.

Maptor and local tax capacity: Finance director Dora explained that the borough's ability to raise property-tax revenue is constrained by the maximum-allowable-property-tax-revenue framework (referred to in the meeting as "Maptor"). She said the borough can adjust mill…