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Select Board flags calculation error on FY27 warrant spreadsheet; agrees to recheck levy figures
Summary
A Select Board member identified a spreadsheet error that double-counted Article 15 revenue as an expense, inflating the municipal appropriation; the board agreed to verify numbers with the assessor and left warrant articles unchanged pending that review.
A member of the Belgrade Select Board told colleagues that the draft warrant worksheet used to prepare the FY27 budget contains a ‘‘fatal flaw’’ that has the effect of recording Article 15 (a revenue item) as both revenue and an expense, inflating the municipal appropriation figure by roughly $2.3 million.
The speaker said they compared the FY25 and FY27 warrant articles and found the town’s net amount to be raised by taxes would be lower in 2027 than in 2025 once the revenue was handled correctly. They said municipal expenditures reported for 2025 were about $5.9 million versus $5.4 million in 2027 and concluded the budget as presented overstated expenses because revenue was treated as an expense.
Board members pressed staff and said the more important number is the levy — the dollar amount to be raised — rather than the mill rate alone. They agreed the assessor’s final commitment (which can include high/medium/low options based on valuation changes) will determine the accurate mill-rate impact. Several members recommended re-running the figures with the assessor before posting any amended warrant article because amendments must be posted by Friday.
The board did not change any warrant articles at the meeting and directed an internal check: staff and at least two board members will review the spreadsheet with the assessor to confirm which line items are expenses and which are other sources of revenue. The Select Board noted this review is time-sensitive because of warrant posting deadlines and said they would convene an emergency review if staff and the assessor identify a substantive error that must be corrected before posting.
The board also discussed reserve contributions and one-time items such as anticipated purchases (fire apparatus and station work), which informed suggestions by some members to keep a steady ‘‘middle’’ mill rate to avoid volatility in taxpayers’ bills. No formal change to the budget or warrant was adopted at the meeting; the board tabled further action pending verification with the assessor.
