CITY MANAGER 2027 BUDGET PRIORITIES TOM JOYCE | MINOT CITY MANAGER | JULY 16, 2026
WHILE PREPARING THE CITY MANAGER PROPOSED BUDGET
PRINCIPLES:
WHAT I’VE HEARD: Fiscal responsibility Survey priorities: Snow | street | safety
WHAT I KNOW: Constrained resources + competing priorities Efficiencies vs effectiveness 3% cap
WHAT I BELIEVE: Public safety Street maintenance Capital Improvement Plan projects Advance long-term community critical projects Support economic development and quality of life programs Status quo does not stay flat Rates are up 3-5% across the board PEOPLE
$30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000
Mill: 99.34 2027: Tax: $26,757,445 Rs. Use: $2,000,000 MAX PROPERTY TAX CAP: $29,389,633
2026: Mill: 78.61 Tax: $20,100,754 Rs. Use: $11,513,448
$0 2010: $9,805,208 MILL: 108.59
2024: Mill: 119.93 Tax: $28,520,411 Rs. Use: $3,000,000
20 10 20 20 11 1 20 2 2013 1 20 4 1 20 5 1 20 6 2017 1 20 8 1 20 9 20 20 20 21 2 20 2 2 20 3 2024 2025 2 20 6 27
$5,000,000
2025: Mill: 97.11 Tax: $24,068,032 Rs.Use: $3,634,277
FINANCE
GENERAL FUND CASH RESERVES: 2024: $3,000,000
2025:
2026:
2027:
$3,634,277 $11,513,448
$2,000,000
Actuals expected: $14.5+ million
GENERAL FUND CASH RESERVES BALANCE: 1/12 operating reserve
2/12 additional operating reserve
Estimated cash and investments
Commitments and Encumbrances
12/31 2025
$40,991,673
(2,055,822)
(5,932,970)
(11,865,940) (11,513,448) $9,623,493
6/30 2026
$43,805,701
(5,854,137)
(5,932,970)
(11,865,940) (14,500,000) $5,652,654
(required by ordinance)
(finance best practice)
2026 Budgeted reserves
Total unrestricted and available
FINAL IMPACTS
2026 TO 2027 BUDGET COMPARISON
2024 Property
TAXES
$28.5
DOLLAR % CHANGE CHANGE $1,762,966
6.18%
$28,520,411
2025
2026
2027
$24.1 $20.1 $26.7
DOLLAR % CHANGE CHANGE $6,656,691 33.12%
$24,068,032 $20,100,754 $26,757,445 COMPARING 2027 TO 2024
2027 - 2024
COMPARING 2027 TO 2026
2027 - 2026
$96.03
27.36%
COMPARING 2027 TO 2026
2027 - 2026
PROPERTY TAX REVENUE LEVIED
Household
IMPACT
$91.89
17.05%
$538.92
$438.35 COMPARING 2027 TO 2024
2027 - 2024
$351.00
$447.03
CITY OF MINOT PORTION OF PROPERTY TAX PER $100,000 OF PROPERTY VALUE *2026 MEDIAN ASSESSMENT WAS $244,000
Property Tax: 10% 18%
42%
2027
*
30%
*ESTIMATED 3% INCREASE AND 12 MILL DECREASE FOR MINOT PARK DISTRICT WITH THE ADDITION OF THE 0.5% SALES TAX
PROPERTY TAX
REVENUE SOURCE ISOLATION: PROPERTY TAX
2024
2025
2026
2027
LEVY
LEVY
LEVY
PROPOSED
GENERAL FUND + DEBT + COMMUNITY CONTRIBUTIONS
$25,264,157
$20,799,684
$16,851,377
$23,939,169
MINOT PUBLIC LIBRARY
$1,773,365
$1,877,265
$2,037,662
$1,831,184
MINOT CITY TRANSIT
$656,946
$624,939
$577,523
$444,245
MINOT INTERNATIONAL AIRPORT
$700,700
$500,792
$408,066
$100,000
ROSEHILL CEMETERY
$125,243
$265,352
$226,126
$92,847
$28,520,411
$24,068,032
$20,100,754
$26,757,445
TOTAL
2027 BUDGET: GENERAL FUND REVENUE | EXPENSES | REDUCTIONS
FINANCE
GENERAL FUND REVENUE GENERAL FUND REVENUE BY SOURCE
CASH RESERVES $11,513,448 TRANSFERS BETWEEN FUNDS $23,513,448
PROPERTY TAX $15,873,026
INTERGOVERNMENTAL $16,739,887
CASH RESERVES
PROPERTY TAX $23,158,815 $2,00 0,000
INTERGOVERNMENTAL $10,169,951 TRANSFERS BETWEEN FUNDS $23,836,842
2026 2027 $71,195,637
$63,534,790
FINANCE
GENERAL FUND EXPENSES
HIGHWAYS AND STREETS $19,438,422
SHADED: PERSONNEL
192
43
GENERAL GOVERNMENT $23,254,880
PUBLIC SAFETY $28,502,335 40.03%
HIGHWAYS AND STREETS $17,145,417
SHADED: PERSONNEL
79
SHADED: PERSONNEL
SHADED: PERSONNEL
43
SHADED: PERSONNEL
GENERAL FUND EXPENSES BY SOURCE
78
GENERAL GOVERNMENT $16,579,453
PUBLIC SAFETY $29,809,920 46.92%
2026 2027 $71,195,637
$63,534,790
SHADED: PERSONNEL
193
TOTAL FOUR-YEAR OPERATIONAL COMPARISON
GENERAL FUND
AVERAGE YEAR OVER YEAR CHANGE 2026-2027 MINOT POLICE DEPARTMENT MINOT FIRE DEPARTMENT ALL OTHER GENERAL FUND DEPARTMENTS
11.43% 3.92% -12.93%
MINOT POLICE DEPARTMENT 2027 BUDGET PROPOSALS | UNFUNDED NEEDS
GENERAL FUND:
2027 BUDGET PROPOSALS | GENERAL FUND
REQUEST
FUNDED
BUILDING MAINTENANCE AND REPAIR (44320)
$20,000
$0
HEPA FILTERS (44320)
$4,000
$0
DOOR LOCKS (44327)
$2,000
$0
BODY ARMOR (46102)
$11,900
$0
BODY ARMOR CARRIER (46102)
$5,625
$0
RIFLE PLATES (46102)
$2,492
$0
VEHICLE MAINTENANCE AND REPAIR (44330)
$75,000
$25,000
RADIO MAINTENANCE AND REPAIR (44330)
$25,000
$10,000
PROFESSIONAL SERVICES - WELLNESS (43300)
$45,000
$20,000
GENERAL FUND EQUIPMENT | 7 VEHICLES/EQUIPMENT
GENERAL FUND:
GENERAL FUND EQUIPMENT 7 RECOMMENDED VEHICLES | 2 UNFUNDED | ESTIMATED REDUCTION OF $1,750,000
EQUIPMENT
DEPARTMENT
2016 JOHNSTON GLOBAL M3
STREET DEPARTMENT
2008 STERLING LT7500
STREET DEPARTMENT
2022 FORD PI UTILITY
MINOT POLICE DEPARTMENT
2013 FORD PI SEDAN
INSPECTION DEPARTMENT
2010 FORD F150
PROPERTY MAINTENANCE
2015 HARPER 721LC HILL MOWER NEW LADDER TRUCK
STREET DEPARTMENT MINOT FIRE TRUCK
7 RECOMMENDED VEHICLES | 2 UNFUNDED
ESTIMATED REDUCTION OF $1,750,000
2027 REQUESTS ELIGIBLE FOR PROPERTY TAX FUNDING
COMMUNITY CONTRIBUTION REQUESTS 2024
2025
2026
FIRST DISTRICT HEALTH UNIT
$318,000
$318,000
MINOT AREA COUNCIL OF THE ARTS
$40,000
MINOT COMMISSION ON AGING SOURIS BASIN TRANSPORTATION
2027
2027
REQUESTS
CM -3%
$327,000
$318,000
$308,460
$40,000
$40,000
$40,000
$38,800
$154,500
$154,500
$154,500
$154,500
$149,865
$0
$300,000
$600,000
$550,000
$533,500
$512,500
$812,500
$1,121,500
$1,062,500
$1,030,625
2027 BUDGET: ENTERPRISE FUNDS UTILITY FEES | EQUIPMENT
FINANCE
ENTERPRISE REVENUE ENTERPRISE FUND REVENUE BY SOURCE
CHARGES FOR SERVICE $39,709,004
CHARGES FOR SERVICE $42,874,346
57.32%
59.15%
2026 2027 $70,472,447
$69,920,254
TOTAL FOUR-YEAR OPERATIONAL COMPARISON
ENTERPRISE FUND
AVERAGE YEAR OVER YEAR CHANGE 2026-2027 MINOT INTERNATIONAL AIRPORT ROSEHILL CEMETERY PARKING RAMPS SANITATION WATER-SEWER-STORM SEWER
-19.02% -17.34% -5.79% 11.02% 19.22%
ENTERPRISE FUND EQUIPMENT
ENTERPRISE FUND | 11 RECOMMENDED VEHICLES
EQUIPMENT:
11 RECOMMENDED VEHICLES | 2027 BUDGET: $1,412,400
2018 GARBAGE TRUCK REPLACEMENT
GARBAGE COLLECTION
2017 GARBAGE TRUCK REPLACEMENT
GARBAGE COLLECTION
2010 DUMP TRUCK
WATER DISTRIBUTION
2012 FORD F250
WATER DISTRIBUTION
2013 FORD F250
SEWAGE PUMPING
2006 FORD F150
WATER PLANT
2022 CATERPILLAR GRADER (LEASE BUYOUT)
LANDFILL
2019 JOHN DEERE DOZER (LEASE PAYMENT)
LANDFILL
2021 CATERPILLAR (LEASE PAYMENT)
LANDFILL
2018 JOHN DEERE
CEMETERY
2024 BOBCAT (TRADE-IN)
WATER DISTRIBUTION
2027 BUDGET: SPECIAL REVENUE FUNDS MAGIC FUND | COMMUNITY CONTRIBUTIONS
1 Administration
2 Primary Sector
3 State Program Matching Funds
MAGIC FUND 2027 PROPOSED BUDGET
Auditors
$12,000
Minot Area Chamber EDC
$669,650
Souris Basin Planning Council
$20,000
GF Administration
$75,000
Data Gathering
$105,945
4 City Economic Development
ADMINISTRATION TOTAL $882,595
5 Small Business
STATE PROGRAM MATCHING FUNDS $750,000
6 Flood Protection
MAGIC FUND GUIDELINES
PRIMARY SECTOR $208,928
FLOOD PROTECTION MAINTENANCE $347,905 TOTAL:
$2,189,428
ESTIMATED REVENUES: $2,189,428
15%
ECON DEV
2027 REQUESTS ELIGIBLE FOR SALES TAX FUNDING
COMMUNITY CONTRIBUTION REQUESTS 2024
2025
2026
2027 REQUESTS
MACEDC ECONOMIC DEVELOPMENT
$559,650
$559,650
$559,650
$559,650
$559,650
MACEDC TASK FORCE 21
$75,000
$106,250
$110,000
$110,000
$110,000
SOURIS BASIN PLANNING COUNCIL
$20,000
$20,000
$20,000**
$20,000
$20,000
$654,650
$685,900
$689,650
$689,650
$689,650
**FUNDED BY GENERAL FUND PROPERTY TAX
2027 RECOMMEND
TOTAL FOUR-YEAR OPERATIONAL COMPARISON
SPECIAL REVENUE FUND
AVERAGE YEAR OVER YEAR CHANGE 2026-2027 MINOT PUBLIC LIBRARY FLOOD CONTROL MAINTENANCE MINOT CITY TRANSIT NAWS BIOTA PLANT
-1.16% 4.92% 5.08% 68.15%
2027 BUDGET: PERSONNEL CHAPTER 24 | BENEFITS | ATTRITION | VOLUNTARY SEPARATION
BALANCE: PROVIDE COST EFFECTIVE MUNICIPAL SERVICE
PERSONNEL:
HUMAN RESOURCES
FINDING BALANCE Working to get to the right number Reviewing every vacancy Unfunded does not mean not needed 2027 PAY PLAN: CIVIL SERVICE RECOMMENDATION CHAPTER 24: PERSONNEL CODE Update: Sick/Vacation policy updated to read as PTO Update: Council may direct City Manager to offer a VSIP VOLUNTARY SEPARATION INCENTIVE PROGRAM Offered at the direction of Council Offers 3 months paid salary ahead of a resignation Requires application and City Manager final approval
12 AUTHORIZED / UNFUNDED STAFFING POSITIONS
PERSONNEL:
AUTHORIZED / UNFUNDED POSITIONS ESTIMATED SALARIES AND BENEFITS REDUCTION OF $876,295
POSITION
DEPARTMENT
POLICE OFFICER
MINOT POLICE DEPARTMENT
POLICE OFFICER
MINOT POLICE DEPARTMENT
POLICE OFFICER
MINOT POLICE DEPARTMENT
LAW ENFORCEMENT SPECIALIST I
POLICE/MUNICIPAL COURT
ENGINEERING TECHNICIAN I
ENGINEERING DEPARTMENT
PARTS SPECIALIST / BUS DRIVER
SHOP/BUS
LIGHT EQUIPMENT OPERATOR
STREET DEPARTMENT
MOBILITY MANAGER
MINOT CITY TRANSIT
LIBRARY ASSOCIATE
MINOT PUBLIC LIBRARY
FINANCIAL CLERK
FINANCE DEPARTMENT
PIO COMMUNICATION SPECIALIST
CITY MANAGER DEPARTMENT
ASSISTANT CITY MANAGER
CITY MANAGER DEPARTMENT
HUMAN RESOURCES
2027 BUDGET | CITY MANAGER RECOMMENDATION
SALARY AND BENEFITS
TOTAL FULL-TIME WAGE INCREASE
2024
2025
2026
2027
$32,727,803 (+8.49%)
$34,080,688 (+4.13%)
$34,495,202 (+1.22%)
$34,788,363 (+0.85%)
CITY OF MINOT 2027 BUDGET: 465 POSITIONS 12 UNFUNDED
HEALTH INSURANCE INCREASE
$6,799,157 (+5.38%)
$6,943,327 (+2.12%)
STEP 1-8
5%
STEP 9-16
2.5%
STEP 17+
2%
$7,057,982 (+1.65%)
$7,057,952 (~0%)
2027 BUDGET: INFRASTRUCTURE CAPITAL IMPROVEMENT PLAN
CAPITAL IMPROVEMENT PLAN COMMITTEE RECOMMENDATIONS
CIP PROJECTS
CAPITAL IMPROVEMENT PLAN FUNDED: $196,664,559 | UNFUNDED: $5,653,300
MINOT INTERNATIONAL AIRPORT $5,653,300 3RD STREET BRIDGE REPAIRS $2,307,000 16TH STREET SW INTERCHANGE REHABILITATION $7,465,359 3RD STREET E AND CENTRAL AVENUE RECONSTRUCTION
$12,000,000
TRAFFIC SIGNAL REPLACEMENTS $666,000 CITY BRIDGE REHABILITATION $175,000 27TH STREET NE GRADE SEPARATION $2,600,000 FIRE TRAINING CLASSROOM $20,000 FLOOD PROTECTION $152,911,200 POLICE DEPARTMENT FACILITY $5,000,000 WATER & SEWER BUILDING $3,700,000 WATERMAIN REPLACEMENT $7,820,000 NUMBERS REFLECT TOTAL PROJECT COST | NOT CITY COST SHARE
CITY MANAGER 2027 BUDGET SUMMARY TOM JOYCE | MINOT CITY MANAGER | JULY 16, 2026
FINAL IMPACTS
2026 TO 2027 BUDGET COMPARISON
2024
TOTAL
2025
2026
2027
$199,398,060 $225,667,824 $216,261,205 $217,994,583
DOLLAR CHANGE
% CHANGE
$1,733,379
0.80%
TOTAL CITY OF MINOT BUDGET
GENERAL FUND CASH RESERVE USE:
$2,000,000
P R O P E R T Y TA X :
$26,757,445 OR $447.03 P E R $ 1 0 0 K VA L U E
C I T Y R AT E S :
CURRENT PROPOSAL
3-5% INCREASE R AT E S
OVERALL
FINANCE
TOTAL BY REVENUE SOURCE
S T EN M T S E V N I
TRANSFERS BETWEEN FUNDS $47,229,916
SALES TAX $26,200,000 INTERGOVERNMENTAL $46,375,329
PROPERTY TAX $26,575,445 CHARGES FOR SERVICE $44,305,562
SALES TAX $26,400,000
2026 2027
$216,261,205
$217,994,583
CA SH $1 RESE 6,8 IN RV 1 VE 4,9 E 50 ST M EN TS
CA SH $2 RE 0,5 SE 83 RV ,16 E 2
CHARGES FOR SERVICE $41,043,203
PROPERTY TAX $20,100,754
3% CAP MAX POSSIBLE: $29,389,633
TRANSFERS BETWEEN FUNDS $48,559,959
INTERGOVERNMENTAL $41,521,125
2026 ANNUAL COMPREHENSIVE FINANCIAL REPORTS FOR EACH CITY
ND REVENUE COMPARISON TAX BURDEN PER CAPITA 0 2026 BUDGETS FOR EACH CITY
SALES TAX
SPECIAL ASSESSMENTS
PROPERTY TAX
$118,393,475 82,210,000
0
0
0
$181,196,757
$76,595,937
50,593,366
38,069,643
24,636,500
50,380,000
$66,051,724 $47,723,441
21,738,000
$47,408,864
10,451,283
22,759,863 26,200,000 1,108,110
37,200,000 4,110,262 6,413,179
22,759,863
20,100,754
28,075,011
43,163,609
48,606,757
WILLISTON
WEST FARGO
$1,569
MINOT
$999
GRAND FORKS
BISMARCK
$1,522
FARGO
$1,378
29,079
42,090
47,440
59,042
77,778
131,444
$1,641
$1,297
FINANCE
$50,000,000
GENERAL FUND CASH RESERVES:
$40,000,000 $30,000,000 $20,000,000 $10,000,000 $0
ANTICIPATED
ANTICIPATED
2020 2021 2022 2023 2024 2025 2026 2027
ALTERNATIVES: Continue use of GF Cash Reserves for operational expenditures Reduce services to reduce expenses; execution of VSIP Increase Property Tax levy 3% cap max use possible: $29,389,633
PLANNING: Police: Department building + 3 unfunded positions
SUMMARY AND NEXT STEPS
HORIZON:
Aging roads, fleet and deferred maintenance 3rd Street Bridge Municipal Court NAWS + Flood Protection Cast iron water line replacement NEXT STEPS: July 20: Bring questions for Miscellaneous & Discussion August 3: Adopt the budget + set high water mark Set public hearing date: Proposed for September 8
QUESTIONS?
HAPPY BIRTHDAY MINOT
MINOT, NORTH DAKOTA MINOT, NORTH DAKOTA MINOT, NORTH DAKOTA MINOT, NORTH DAKOTA MINOT, NORTH DAKOTA HAPPY MINOT, NORTH DAKOTA BIRTHDAY
MINOT MINOT JULY 16, 1887