City of Idaho Falls | minutes | meeting 2026-08-13 | City Council Meeting source: https://www.idahofallsidaho.gov/AgendaCenter/ViewFile/Minutes/_08132026-2172 City Council Meeting Minutes 1 680 Park Avenue Idaho Falls, ID Thursday, August 13, 2026 6:30 PM City Council Chambers 1. Mayor Burtenshaw called the meeting to order at 6:30 PM Present: Mayor Lisa Burtenshaw Council President Jim Francis Councilor Michelle Ziel-Dingman Councilor Jim Freeman Councilor Kirk Larsen Councilor Brandon Lee Councilor John Radford (arrived at 6:32 pm) Also present: Bryce Johnson, Police Chief Ian Turner, Airport Director Chris Canfield, PW Director Chris Fredericksen, GM - IF Power Pam Alexander, Municipal Services Director Chase Mills, EMS Chief Joseph Nilsson, Chief Information Officer Wade Sanner, CDS Director Tyler Bregborn, Developer Colby Hatton, Stronger Idaho Falls Christian Ashcraft, Resident Dave Reed, Developer Zack Jones, City Attorney Linda Lundquist, City Clerk 2. Pledge of Allegiance Gary Mills led those present in the Pledge of Allegiance. 3. Staff Responses to Prior Public Comment and Other Updates Police Chief Johnson responded to concerns raised by Finn Garren regarding license plate readers and Flock Safety. Johnson said he and Garren have spoken several times and recently agreed that a police ride- along would be useful so Garren could see firsthand how officers use the technology and how it fits into police operations. Garren has completed the ride-along application and is expected to be scheduled soon. Johnson acknowledged that they may not ultimately agree on Flock Safety, but said he respects Garren for having the courage to voice his convictions and believes the ride-along will provide greater transparency and understanding of the Police Department's practices. 4. Public Comment Colby Hatton (IF Resident), an Idaho Falls resident and supporter of Stronger Idaho Falls, spoke about his positive experience living in the city after having lived abroad in places including Asia, the Pacific, and India. He highlighted the convenience and community value of having small, locally owned businesses within residential neighborhoods, citing a nearby bakery and corner store as examples. He said these businesses create local jobs, keep economic activity local, and provide useful services without causing significant traffic or noise. Hatton encouraged the City to allow more small businesses in traditionally residential areas, including businesses such as bakeries, florists, and barbershops. He suggested allowing neighborhood businesses City Council Meeting Minutes 2 680 Park Avenue Idaho Falls, ID that can operate with five or fewer parking spaces, while emphasizing that the goal is not to introduce large retailers such as Walmart into residential neighborhoods. Rusty Gerdes (IF Resident), opposed spending on Flock cameras, code enforcement, and parking enforcement, arguing that funding should instead support more police patrols and traffic enforcement. He cited speeding, unsafe electric-bike behavior, and property damage in his neighborhood as examples of what he believes are insufficiently addressed. Gerdes also expressed distrust of the Police Department and frustration with what he described as inadequate responses to reports of crimes and property damage. 5. Consent Agenda A. Municipal Services 1. 26-279 Annual Renewal of Customer Information System (CIS) Support and Maintenance for $99,453.60. Motion: Approve, accept, or receive all items on the Consent Agenda according to the recommendations presented. o Moved by: Councilor Dingman o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 6. Regular Agenda A. Legal 1. 26-297 Written Decision on Requests for Reconsideration Regarding Planned Unit Development for Willows Place Townhomes Presentation/Discussion (Attorney Jones): Attorney Jones reviewed the draft written decision concerning the requests for reconsideration of the Willow Place Townhomes PUD. He explained that the decision largely relied on the previously approved Reasoned Statement, with the factual findings reorganized chronologically and updated to reflect the procedural history. Additional findings addressed the revised PUD's twin-home configuration and its similarity to existing structures in the surrounding neighborhood. Attorney Jones reviewed the legal conclusions addressing whether the revised PUD was required to return to the Planning and Zoning Commission, due process concerns, the public accessibility of the playground, compatibility of the revised units with the surrounding neighborhood, the applicability of the City's berm requirement, issues deemed irrelevant to the Council's decision, fencing, and a claimed prescriptive easement. He explained that a prescriptive easement is a matter for the courts and is outside the Council's jurisdiction. Council discussed the nature of a prescriptive easement and agreed that the issue was not one the Council could adjudicate. City Council Meeting Minutes 3 680 Park Avenue Idaho Falls, ID Council President Francis and Council Member Lee recused themselves due to their participation in the mediation process and left the dais. Motion: Approve the Written Decision Regarding Requests for Reconsideration affirming the revised Planned Unit Development for Willows Place Townhomes and give authorization for the Mayor and City Clerk to execute the necessary documents o Moved by: Councilor Radford o Second: Councilor Dingman o Vote: Aye: Dingman, Freeman, Larsen, Radford. Nay: none. Recused: Francis, Lee o Motion carries 4-0. B. Airport 1. 26-292 Memorandum of Agreement with the Federal Aviation Administration and the Idaho State Historic Preservation Office Presentation/Discussion (Director Turner): Director Turner presented a proposed Memorandum of Agreement related to a hangar at 2541 Foote Drive that had been demolished and was subsequently determined to have been eligible for the National Register of Historic Places. Because the demolition occurred without the required prior coordination with the FAA, the agreement is intended to rectify the City's noncompliance with federal grant assurances. The agreement provides for commemorating the historic hangar with a plaque, likely to be placed in the terminal's baggage claim area, and notifying airport tenants whose hangars are currently eligible for the National Register. Director Turner said the airport had entered into a work order not to exceed $15,000 to assist with the effort. Council clarified that the City and Airport did not demolish the hangar; the lessee did so. Council also discussed how similar situations could be prevented in the future, including property rights, airport ground leases, historic eligibility that develops during the term of a lease, and communication with tenants. Director Turner said he had begun notifying tenants of eligible structures about the additional requirements associated with those structures. Motion: Approve the Memorandum of Agreement among the Federal Aviation Administration, Idaho State Historic Preservation Office, and the Idaho Falls Regional Airport and give authorization to the Mayor to execute the necessary documents. o Moved by: Councilor Radford o Second: Councilor Larsen o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. C. Public Works 1. 26-266 Development Agreement - Circle K Pancheri Drive and Skyline Drive Presentation/Discussion (Director Canfield): Director Canfield presented an amended Development Agreement for a proposed Circle K at the corner of Skyline Drive and Pancheri Drive. City Council Meeting Minutes 4 680 Park Avenue Idaho Falls, ID The agreement replaces a prior development agreement and incorporates requirements associated with the City's impact fee program. As part of the development, the developer will extend Skyline Drive approximately 200–250 feet south. The City will participate using available impact fee funds, up to approximately $119,500, toward the arterial road construction. Council briefly clarified the location of the project. Motion: Approve the Development Agreement for Circle K Pancheri Drive and Skyline Drive and authorize the Mayor and City Clerk to execute the necessary documents. o Moved by: Councilor Dingman o Second: Councilor Larsen o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 2. 26-285 Federal Transit Administration (FTA) Section 5310 Small Urban Funding Agreement Presentation/Discussion (Director Canfield): Director Canfield explained that the agreement provides federal funding through the FTA Section 5310 program to enhance transportation services for elderly and disabled residents through the GIFT program. The agreement provides 80% federal funding and a 20% local match, with $230,400 in federal reimbursement and a total expenditure of $288,000. Council clarified that the funding does not add a vehicle to the City's fleet but helps support and allocate the costs of services provided to elderly and disabled residents. Motion: Approve the FTA 5310 Small Urban Funding Agreement and authorize the Mayor and City Clerk to execute the necessary documents. o Moved by: Councilor Dingman o Second: Councilor Larsen o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. D. Idaho Falls Power 1. 26-278 Bid Rejection - IFP 26-21-2 Upper Development Dam No. 1 Rehabilitation Presentation/Discussion (Director Fredericksen): Staff presented two related bid rejections for work at the Upper Power Dam. The first project involved replacing hydraulic piping and seals. The engineer's estimate was approximately $500,000, while the low bid was approximately $761,000. The second project involved construction of an earthen coffer dam necessary to dewater the east channel so the rehabilitation work could occur. The engineer's estimate was approximately $250,000, while the low bid was approximately $766,000. Together, the projects exceeded the City's $750,000 budget by approximately $1 million. Staff also noted that required approvals from the Federal Energy Regulatory Commission and the Department of Dam Safety had not yet been received. Staff recommended rejecting the bids and City Council Meeting Minutes 5 680 Park Avenue Idaho Falls, ID rebidding the projects at a later date when permitting is complete and construction conditions may produce more favorable bids. Motion: Reject the single bid received for the Upper Development Dam project o Moved by: Councilor Freeman o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 2. 26-287 Bid Rejection - IFP 26-21-1 Upper Coffer Dam Project Presentation/Discussion (Director Fredericksen): The Upper Coffer Dam project was discussed together with the Upper Development Dam rehabilitation. Staff explained that the coffer dam was necessary to dewater the east channel and allow the rehabilitation work to proceed. Because the bids substantially exceeded the budget and required regulatory approvals remained outstanding, staff recommended rejecting the bids and rebidding the project at a later date. Motion: Reject all bids for the Upper Coffer Dam project o Moved by: Councilor Freeman o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. E. Municipal Services 1. 26-293 Purchase Replacement Cardiac Monitor/Defibrillators for Idaho Falls Fire Department Presentation/Discussion (Chief Mills, Director Alexander): This concerned the replacement of approximately 15 Stryker cardiac monitors/defibrillators purchased with CARES Act funding in 2020 that are approaching the end of their useful life. Staff recommended purchasing new Zoll Zenix monitors, with a $165,000 trade-in allowance for the existing units, for a total purchase price of $759,308.67. Council discussed the change from LifePak equipment to Zoll equipment and the training that will accompany the purchase. Staff explained that Zoll will provide a team to work with each fire crew on configuration and training. Council also discussed the Ground Emergency Medical Transportation (GEMT) program and learned that $1.4 million in GEMT funding was received during the current year and would fund this purchase. Staff explained that the new equipment is expected to have a substantially longer useful life than the refurbished CARES-funded monitors being replaced. City Council Meeting Minutes 6 680 Park Avenue Idaho Falls, ID Motion: Approve and accept the purchase of 15 ZOLL Zenix cardiac monitor/defibrillators from Zoll Medical Corporation through the Sourcewell cooperative purchasing government contract #041823-ZLL for a total of $759,308.67 and authorize the Mayor and City Clerk to sign the necessary documents. o Moved by: Councilor Dingman o Second: Councilor Larsen o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 2. 26-280 Backup Software and Support Platform Services for Information Technology Presentation/Discussion (Director Alexander, CIO Nilsson): Staff presented a proposed five- year backup, storage, and support platform agreement with CompuNet through the OMNIA Partners cooperative purchasing contract for Veeam and Object First services. The City's existing Cohesity platform is scheduled to reach end of support in early 2027. Staff compared a three-year agreement costing $218,760.06 with a five-year agreement costing $272,013.16, with the five-year option providing approximately 25% savings over the term. Council asked about contract termination provisions and was advised that the final agreement would be reviewed with Legal and would include the appropriate termination language. Council also discussed cybersecurity and ransomware recovery. Staff explained that the system would serve as part of the City's disaster recovery plan while also allowing routine recovery of deleted files. Motion: Approve the purchase of backup software and support services from OMNIA Partners Cooperative Purchasing Agreement #R250302 with CompuNet, Inc. for Veeam and Object First Data Platform Services for a total of $272,013.16, and authorize the Mayor and City Clerk to sign the necessary documents. o Moved by: Councilor Dingman o Second: Councilor Larsen o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 3. 26-281 Public Hearing for the Proposed Fees for Fiscal Year 2026/27 Presentation/Discussion (Director Alexander): Director Alexander presented the proposed FY 2026/27 fee schedule. Staff explained that State law requires fees to reflect the actual cost of providing services. Proposed changes included Airport landing, terminal, and key replacement fees; Community Development Services subdivision, annexation, application, building, code enforcement, parklet, and parking fees; Idaho Falls Power electric and fiber charges; a new Frontier City Council Meeting Minutes 7 680 Park Avenue Idaho Falls, ID Center lobby rental fee; Parks and Recreation program and facility fees; Police animal-related fees; and Public Works landfill, wastewater, water, and service connection fees. Council discussed the removal and consolidation of obsolete or duplicative Parks and Recreation fees, the Idaho Falls Raceway fee structure, the new Frontier Center lobby rental opportunity, and the relationship between annexation fees and the City's impact fee program. Staff explained that some Parks and Recreation programs and fees had been discontinued or consolidated and that the City intended to continue simplifying the fee schedule. - Public Hearing: No members of the public testified regarding the proposed fees. - Action: Public hearing closed. No action was taken on the fee schedule at this hearing; staff clarified that the fees would be considered as part of the overall budget adoption process. 4. 26-282 Public Hearing to Levy 1% Forgone for Fiscal Year 2026/27 Presentation/Discussion (Director Alexander): Staff explained that the City had approximately $5.7 million in available forgone property tax balances and proposed using 1% ongoing forgone for prioritized public safety and legal positions. The proposed funding would support one Assistant City Attorney focused on civil and prosecution work, two Fire/EMS training captains, and one police dispatcher shared with Bonneville County. The proposed 1% forgone amount was $538,354. - Public Hearing: No public testimony was given specifically regarding the 1% forgone. - Action: Public hearing closed. No action was taken because this hearing was part of the budget process and the forgone would be addressed during budget adoption. 5. 26-293 Public Hearing to Levy One-Time Capital Project Forgone for Fiscal Year 2026/27 Presentation/Discussion (Director Alexander): Staff presented proposed one-time capital forgone priorities focused on Fire, Parks and Recreation, and facility improvements. Proposed projects included improvements at Fire Station 4, two projects at the Wes Deist Aquatic Center, improvements to the Joe Wayne/Ice Arena, and initial infrastructure for a future public safety/fire training facility. Staff explained that the proposed capital forgone would be used only for designated one-time capital projects. - Public Hearing: Former Council Member Gary Mills (IF Resident) asked for clarification of the numbering of three fire stations based on their openings. Council discussed whether the Fire Station 4 project referred to the Woodruff location. Staff confirmed that it did. No other public testimony was given. - Action: Public hearing closed. No action was taken at this hearing. 6. 25-284 Public Hearing for the 2026/27 Fiscal Year Budget City Council Meeting Minutes 8 680 Park Avenue Idaho Falls, ID Presentation/Discussion (Director Alexander): Director Alexander presented the proposed FY 2026/27 budget with a tentative not-to-exceed amount of $393,483,954. The budget includes charges for services, state and grant funding, 3% statutory property tax growth, growth and annexation revenue, 1% ongoing forgone, and one-time capital forgone. Staff discussed proposed employee compensation and benefits, including a 2% COLA for non-union employees, market adjustments for Idaho Falls Power and Fiber employees, and increases in medical, vision, and dental benefits. Staff also reviewed approximately $17 million in community infrastructure investment, prioritized public safety positions and projects, the GIFT contribution, Library funding, police pay scale changes, enterprise fund positions, anticipated revenues and expenditures, the General Fund, property tax valuation and levy assumptions, and estimated impacts on residential and commercial property owners. Staff explained that charges for services include utility charges, EMS/ambulance services, county agreements, Parks and Recreation fees, and other service- related revenues. - Public Comment: Former Council Member Gary Mills and Christian Ashcroft addressed the budget. Mr. Mills discussed ambulance billing, public safety, cybersecurity, and municipal revenue issues. Mr. Ashcroft encouraged the City to develop earlier and simpler opportunities for public engagement in the budget process. - Action: Public hearing closed. No budget adoption action was taken. Staff indicated that final budget adoption would occur at the August 27, 2026 Council meeting. F. Community Development Services 1. 26-288 Legislative Public Hearing — Annexation and Initial Zoning of R3, Multiple Dwelling Residential — 11.874 Acres Presentation/Discussion (Director Sanner): Director Sanner presented a property-owner- initiated request to annex approximately 11.874 acres along 15th East between 49th South and 65th South and establish R-3, Multiple Dwelling Residential zoning. The property is located in the General Urban transect, where R-3 zoning is consistent with the Comprehensive Plan. The property is currently farmland, and surrounding properties include R-3, R-3A, R-1, and County A-1 zoning. The request was considered by the Planning Commission on April 7, 2026, where no public testimony was given and the request received unanimous approval. Council briefly discussed the property's frontage along 15th East, which was identified as approximately 236.43 feet. - Public Hearing: No public testimony was given. The hearing was closed. Motion 1: Approve the ordinance annexing approximately 11.874 acres in portions of the Southwest Quarter of Section 4 and Southeast Quarter of Section 5, Township 1 North, Range 38 East; assign a Comprehensive Plan designation of General Urban; suspend the rules requiring three complete and separate readings; and request that the ordinance be read by title and published by summary. City Council Meeting Minutes 9 680 Park Avenue Idaho Falls, ID o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. ORDINANCE 3669: AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO; PROVIDING FOR THE ANNEXATION OF APPROXIMATELY 11.874 ACRES DESCRIBED IN EXHIBIT A OF THIS ORDINANCE, AMENDING THE LEGAL DESCRIPTION OF THE CITY WITH THE APPROPRIATE COUNTY AND STATE AUTHORITIES; AND PROVIDING SEVERABILITY, PUBLICATION BY SUMMARY, AND ESTABLISHING EFFECTIVE DATE. Motion 2: Approve the Reasoned Statement of Relevant Criteria and Standards for the annexation of approximately 11.874 acres in part of the SW ¼ of Section 4 and the SE ¼ of Section 5, Township 1 North, Range 38 East and give authorization for the Mayor to execute the necessary documents. o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. Motion 3: Approve the ordinance establishing the initial zoning for R3, Multiple Dwelling Residential as shown in the Ordinance exhibits under a suspension of the rules requiring three complete and separate readings, request reading by title and published by summary; that the City limits documents be amended to include the area annexed herewith; and that the City Planner be instructed to reflect said annexation, amendment to the Comprehensive Plan, and initial zoning on the Comprehensive Plan and Zoning Maps located in the planning office. o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. ORDINANCE 3670: AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO; PROVIDING FOR THE INITIAL ZONING OF APPROXIMATELY 11.874 ACRES DESCRIBED IN EXHIBIT A OF THIS ORDINANCE AS R3, MULTIPLE DWELLING RESIDENTIAL; AND PROVIDING SEVERABILITY, PUBLICATION BY SUMMARY, AND ESTABLISHING EFFECTIVE DATE. Motion 4: Approve the Reasoned Statement of Relevant Criteria and Standards for the initial zoning of R3, Multiple Dwelling Residential and give authorization for the Mayor to execute the necessary documents. o Moved by: Councilor Lee City Council Meeting Minutes 10 680 Park Avenue Idaho Falls, ID o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 2. 26-289 Legislative Public Hearing — Annexation and Initial Zoning of R3, Multiple Dwelling Residential — Approximately 1.17 Acres Presentation/Discussion (Director Sanner): Director Turner presented an owner-initiated request to annex approximately 1.17 acres currently located in Bonneville County and establish R-3 zoning with the Limited Development Airport Overlay Zone. The property is located near 33rd North and is intended to become part of a future PUD. The property is currently zoned A-1, while surrounding properties are primarily R-3. Staff stated that the request is consistent with the General Urban transect. The applicant, Dave Reed, explained that the annexation would facilitate right-of-way and connectivity for the future development, including a 112-foot minimum-width road connecting to 33rd North and providing access into the future Willow Creek Cove development. The road would provide emergency access and connectivity to a potential future park. - Public Hearing: Applicant Dave Reed, a Mapleton, Utah developer, testified in support. No additional public testimony was given. The hearing was closed. Motion 1: Approve the ordinance annexing approximately 1.17 acres in the Southwest Quarter of Section 6, Township 2 North, Range 38 East; assign a Comprehensive Plan designation of General Urban; suspend the rules requiring three complete and separate readings; and request reading by title and publication by summary. o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. ORDINANCE 3671: AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO; PROVIDING FOR THE ANNEXATION OF APPROXIMATELY 1.17 ACRES DESCRIBED IN EXHIBIT A OF THIS ORDINANCE, AMENDING THE LEGAL DESCRIPTION OF THE CITY WITH THE APPROPRIATE COUNTY AND STATE AUTHORITIES; AND PROVIDING SEVERABILITY, PUBLICATION BY SUMMARY AND ESTABLISHING EFFECTIVE DATE. Motion 2: Approve the Reasoned Statement of Relevant Criteria and Standards for the annexation of approximately 1.17 acres and give authorization for the Mayor to execute the necessary documents. o Moved by: Councilor Lee City Council Meeting Minutes 11 680 Park Avenue Idaho Falls, ID o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. Motion 3: Approve the ordinance establishing initial zoning of R3, Multiple Dwelling Residential, with the Limited Development Airport Overlay Zone as shown in the Ordinance exhibits, under a suspension of the rules requiring three complete and separate readings; and request that it be read by title and published by summary; that the City limits documents be amended to include the area annexed herewith; and that the City Planner be instructed to reflect said annexation, amendment to the Comprehensive Plan, and initial zoning on the Comprehensive Plan, and Zoning Maps located in the Planning office; and direct the City Planner to reflect the annexation, Comprehensive Plan amendment, and initial zoning on the appropriate maps. o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. ORDINANCE 3672: AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO; PROVIDING FOR THE INITIAL ZONING OF APPROXIMATELY 1.17 ACRES DESCRIBED IN EXHIBIT A OF THIS ORDINANCE AS R3, MULTIPLE DWELLING RESIDENTIAL, WITH LIMITED DEVELOPMENT AIRPORT OVERLAY ZONE; AND PROVIDING SEVERABILITY, PUBLICATION BY SUMMARY, AND ESTABLISHING EFFECTIVE DATE. Motion 4: Approve the Reasoned Statement of Relevant Criteria and Standards for the initial zoning of R3, Multiple Dwelling Residential with the Limited Development Airport Overlay Zone and give authorization for the Mayor to execute the necessary documents. o Moved by: Councilor Lee o Second: Councilor Francis o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 3. 26-290 Quasi-Judicial Public Hearing — Planned Unit Development (PUD) and Reasoned Statement of Relevant Criteria and Standards, Harvest Village Presentation/Discussion (Director Sanner, Director Canfield, Developer Bregborn): Director Sanner presented the proposed Harvest Village PUD on approximately 14.575 acres near 65th North and Sage Lakes Golf Course. The property is currently zoned R-2 with an Airport Overlay and is located in the General Urban transect. The proposal includes 175 residential units consisting of fourplexes, fiveplexes, sixplexes, and sevenplexes, for a density of approximately 12 units per acre, below the 17 units per acre permitted under the PUD ordinance. City Council Meeting Minutes 12 680 Park Avenue Idaho Falls, ID The development would include public and private streets, rear-facing garages, five proposed amenities, landscaping meeting the 25% requirement, two parking spaces per unit, and four development phases. Staff discussed proposed front-yard setback modifications, private streets, and an alternative arrangement of street trees. Planning Commission considered the request on June 2 and unanimously recommended approval. Public comments before the Planning Commission included concerns about a prior horse-grazing arrangement and increased traffic associated with growth in the area. - Developer Bregborn explained that the primary reason for using the PUD process was to allow units to front private streets. He stated that the developer had been communicating with the adjacent property owner regarding the horse-grazing arrangement and did not anticipate issues. Council Discussion: Council discussed street-tree placement, maintenance responsibilities for public and private streets, playground quality, parking, guest parking, garage dimensions, sidewalks and pathways, traffic impacts, private-street no-parking requirements, the proposed 15- foot front setback, and the legal standards governing PUD setbacks and variances. Staff explained that the private streets would be maintained by the HOA and the public streets by the City. The proposal includes 18 visitor parking spaces in addition to two garage spaces per unit. Council expressed concern about the limited guest parking and the potential for vehicles to obstruct private streets. The applicant agreed to paint private-street curbs red to reinforce the no- parking requirement. Council also discussed ADA access to stormwater/common areas and the potential need to provide accessible routes into those areas. Legal Counsel explained the standards governing deviations from the underlying R-2 setbacks and clarified that Council is not automatically required to approve a requested variance. Considerable discussion occurred regarding the placement and number of trees. Council discussed using additional trees to mitigate the reduced setback and provide additional screening, while staff clarified the PUD's minimum tree requirements and the flexibility available for alternate tree spacing. - Public Comment: Colby Hatton, representing Stronger Idaho Falls, spoke in support of the development. He stated that the organization supports dense housing and sustainable urban development, while encouraging improved non-driving transportation options. He also suggested that the development could provide opportunities for small neighborhood businesses. Motion 1: Approve the Planned Unit Development for Harvest Village as amended: 1. Playground equipment shall meet current Parks and Recreation standards as of August 13, 2026. 2. Private streets shall have additional no-parking markings, including red-painted curbs and signs, with Fire Department input. City Council Meeting Minutes 13 680 Park Avenue Idaho Falls, ID 3. Storm/common areas shall provide ADA accessibility. 4. Trees shall be planted along the north side of the development at approximately the same spacing and number as shown on the south side, with reasonable adjustments where necessary to accommodate sidewalks. o Moved by: Councilor Francis o Second: Councilor Lee o Vote: Aye: Francis, Dingman, Larsen, Lee, Radford. Nay: Freeman. o Motion carries 5-1. Presentation/Discussion: Following approval of the PUD, Council discussed the need for the Reasoned Statement to specifically incorporate the four conditions approved with the PUD. Legal Counsel advised that the language should be drafted specifically enough for staff to implement and enforce the conditions. Council considered whether to approve the statement immediately or recess to allow staff to prepare revised language. Council ultimately recessed to allow the document to be revised. During the recess, Legal Counsel revised the Reasoned Statement to include the following conditions: Parks and Recreation standards for the playground as of August 13, 2026; red- painted/no-parking curbs and signs on private streets; ADA accessibility for the two storm ponds; and trees on the north side approximately equal in spacing and number to those on the south side. Motion 2: Approve the Reasoned Statement of Relevant Criteria and Standards for the Planned Unit Development for Harvest Village and give authorization for the Mayor to execute the necessary documents. o Moved by: Councilor Francis o Second: Councilor Lee o Vote: Aye: Francis, Dingman, Freeman, Larsen, Lee, Radford. Nay: none. o Motion carries 6-0. 7. Announcements o Council Member Larsen - Reported on the recent Duck Race and noted that approximately $25,000 was raised and that Rotary has contributed more than $7 million to the Greenbelt and parks over approximately 30 years. o Council President Francis announced that he and Councilor Radford would meet with the Idaho AARP’s Executive Director to discuss potential grants and community needs, particularly issues affecting residents over age 50 and housing. There being no further business, the meeting adjourned at 10:09 PM. /s/ Linda Lundquist_________________ /s/ Lisa Burtenshaw _____________ Linda Lundquist, City Clerk Lisa Burtenshaw, Mayor 8/13/2026 City of Idaho Falls Fiscal Year 2026/27 Fees, Forgone, and Budget Hearings Thursday, August 13, 2026 Strategic & — 25 os Planning —~ — —>-— 8/43/2026 New Fees or Fees Greater than 5% Public Hearing Staff Presentation Fees reflect the cost of public services to those who benefit from the services. Fees must be reasonably related to, but cannot exceed, the cost of providing the service. Fee Changes — Airport (Section 1, Page 1) ¢ Landing fees o Revised fee structure to add landing fees to include turn fees. ¢ Terminal rent o Revised fee structure to add turn fees. ° Badge fee o NEW - Key replacement fee at $50.00 per key. Fee Changes — Community Development Services (Section 2, Page 1-2) ¢ Subdivision fees o 2.3a-2.3n ¢ Annexation fees © 2.4a-b removed ¢ Application fees o 2.5a-h Fee Changes — Community Development Services (Section 2, Page 2-4) * Residential Building Fee Valuation Table o Valuation range ° 2.6a-2.6a xciv2 * Commercial Building Fee Valuation Table o Valuation range * 2.7a-2.7alv2 8/13/2026 8/13/2026 Fee Changes — Community Development Services (Section 2, Page 4-5) ¢ New Residential Buildings and Additions Valuation Multiples 0 2.9a-2.13g * Code Enforcement Violations 0 2.13h-2.13} * Parklet lease, temporary on-street construction parking permit 02.14, 2.15ab Fee Changes — Idaho Falls Power & Fiber (Section 4, Page 5) * Electrical Service o Various base, demand & service charges o New- Street Light utility fee, per account, per month * Public Unlit Fiber Optic Network o Backbone service fee per single pair fiber, per month 8/13/2026 Fee Changes — Municipal Services (Section 7, Page 5) ¢ Frontier Center for the Performing Arts o New - Main lobby rental Fee Changes — Parks and Recreation (Section 8, Page 6-13) o Sandy Downs o Parks o Horticulture/Forestry o Activity Center o Cemetery o Tautphaus Park Zoo and Funland o War Bonnet Rodeo o Recreation o Wes Deist Aquatic Center o Golf Revised with services and programs provided. 8/13/2026 Fee Changes — Police (Section 9, Page 13) ¢ Animal Control o New —At-risk/dangerous — unaltered license o New —At-risk/dangerous — altered license o New — Euthanasia — Non-resident o Animal surrender o Cremation fee Fee Changes — Public Works (Section 10, Pages 13-16) * Sanitation o County landfill fees o Extra dump o New — Bulk item pickup ¢ Wastewater o Service connection fees o Monthly non-metered and metered fees (residential, commercial and industrial) o County and city rates o Septic haulers 8/13/2026 Fee Changes — Public Works (Section 10, Pages 13-16) * Water o Service connection fees o Disconnect/reconnection fee o Service inspection call after hours o Monthly non-metered and metered fees (residential, commercial, school, industrial and irrigation) o Recharge administration and sampling fee Conclusion of New Fees or Fees Greater than 5% Public Hearing Staff Presentation 8/13/2026 Forgone Hearings Staff Presentation 1% Forgone - Prioritized Requests ____Legaland Public Safety Operations _ | (say One Assistant City Attorney (Civil and Prosecution) $176,311 Ongoing Two Fire/EMS Training Officers (Captain level) 325,096 Ongoing One Police Dispatcher 36,947 Ongoing Total $538,354 Page 49 and 50 of the draft budget book Forgone Notice: Saturday, August 1 and Saturday, August 8 as required by State Statute. 8/13/2026 One Time Capital Forgone — Prioritized Requests Fire and Parks and Recreation One-Time Facility Capital | Amount | Type ____Improvements __ Awe Fire Upgrade/Remodel the 35-year-old Station 4 Bathrooms $75,000 One-time Wes Deist Aquatic Center Starting Blocks for 8 Lanes 74,240 One-time Wes Deist Aquatic Center Main Entrance Door 18,700 One-time Joe Marmo/Wayne Lehto Ice Arena Ice Rink Bleachers 140,000 One-time Fire Conex Containers for future Public Safety Training Facility 28,500 One-time Fire Training Facility Phase 1 Basic Infrastructure for future 13,560 One-time Public Safety Training Facility (Forgone & Excess COP Funded) Total $350,000 Page 50 of the draft budget book Forgone Notice: Saturday, August 1 and Saturday, August 8 as required by State Statute. Conclusion of Forgone Hearings Staff Presentation Fiscal Year 2026/27 Budget Hearing Overview of the Fiscal Year 2026/27 Proposed Budget Total Not-to-Exceed Budget - $393,483,954 ($393.5M) o Charges for services o State and grant funding o 3% Statutory property tax levy o Growth and annexation o 1% ongoing forgone o One-time capital forgone Page 21 of the draft budget book. 8/13/2026 10 8/13/2026 Overview of the Fiscal Year 2026/27 Proposed Budget Proposed Tentative, Not-to-Exceed Budget Includes: o 2% cost of living for non-union city employees o Market study adjustments for Idaho Falls Power/Fiber employees o Increase of 5% for medical benefits, 5% for vision and 10% for dental plan o Replacement of Utility Billing Software -Customer Information System (CIS) Page 21 of the draft budget book. Community Investment in Community Infrastructure $16,928,885 (S$17M) Total Capital Investment IDAHO FALLS IDAHO FALLS re PARKS REC LO Cjolfir.com > IDAHO FALLS IDAHO FALLS WORKS POLICE Funding sources: IFP Greenbelt, Levy, Grants, Carryover, Impact Fees, Donations, General Funds, Admission fees, Federal Aid projects 11 Prioritized Requests — Public Safety _ Department Request | Amount | — Funding Source — One Assistant City Attorney (Civil and Criminal) $176,311 1% Forgone Two Fire/EMS Training Captains 325,096 1% Forgone One Police Detective — Opioid Response 104,530 Opioid & Narcotics One Police Dispatcher 93,514 County %, Growth, 1% Forgone and operating Total $699,451 Page 49 and 50 of the draft budget book. Prioritized Requests — Public Safety Certificate of Participation Funding ? Public Safety Police Records Management System —Implementation $83,481 One-time Police Records Management System — Annual 192,014 Ongoing Police Records Management System — Annual 168,065 Ongoing (Future Years) Fire Training Facility Phase 1 Basic Infrastructure 236,440 One-time Total $680,000 Page 50 and 54 of the draft budget book. 8/13/2026 12 8/13/2026 Prioritized Requests - Growth ____ Department Request | Amount | Type _| GIFT contribution $20,000 Ongoing Library operational tax levy increase 201,661 Ongoing Police pay scale change for sworn officers 84,308 Ongoing One Police Dispatcher 8,533 Ongoing Total $314,502 Pages 49, 50, and 52 of the draft budget book Prioritized Requests — Enterprises (Rate Funded) ___ Department Request | Amount | Type _ Two Water Service Technicians (Public Works/Water) $190,676 Ongoing Two Power Wiremen (Idaho Falls Power) 221,892 Ongoing One Apprentice Generation Mechanic (Idaho Falls Power) 82,108 Ongoing One Fiber Communications and Splicing Technician (Idaho 77,442 Ongoing Falls Power/Fiber) $572,118 Pages 55, 56 and 57 of the draft budget book 13 Budget Summary by Revenue Type FY2024-25 Description Actual Taxes and Franchises Intergovernmental Charges for Services Licenses and Permits Rentals and Leases Fines and Forfeitures Contributions and Donations Investment Income Miscellaneous Debt Proceeds Non -Revenue Transfers Total Revenues $49,170,741 45,244,307 145,087,757 6,780,860 1,688,081 337,495 1,872,222 8,897,156 3,537,500 9,215,094 $271,831,214 FY2025-26 Adopted Budget $51,635,446 82,601,932 143,205,981 7,936,675 1,864,160 240,550 2,935,419 4,198,779 2,475,678 18,368,229 4,854,526 $320,317,375 8/13/2026 FY2026-27 | Proposed Budget $55,353,846 79,841,761 162,660,746 5,481,575 1,746,944 280,000 1,751,423 4,175,502 2,719,888 5,000,000 6,183,931 $325,195,615 | Page 31 of the draft budget book. Budget Summary by Expenditure Type FY2025-26 FY2024-25 FY2026-27 , Description Actual Proposed Budget — Adopted Budget Salaries and Wages Benefits Current Operating Expense Grant Expenditures Capital Outlay MERF Expenditures Debt Service MERF Allocation Interdepartmental Charges Cost Allocation Transfers Contingency Total Expenditures $65,692,050 31,206,138 105,176,482 7,231,608 70,717,691 5,130,105 11,254,414 5,010,154 (4,674,307) (13,100,394 $283,643,942 $70,721,155 33,543,505 120,612,327 9,579,691 111,473,524 6,387,135 12,521,883 4,706,694 (6,122,996) (14,476,022) 40,688,080 $389,634,976 $74,879,525 36,432,922 136,520,384 6,985,435 117,261,955 6,562,070 12,618,067 5,280,104 (5,847,738) (15,831,814) 18,623,044 $393,483,954 Page 33 of the draft budget book 14 8/13/2026 General Fund Budget Summary FY 2025/26 FY 2026/27 FY 2026/27 Department Adopted Proposed ‘Proposed Budget Book Department Budget | Budget Revenue | _ Page Police $27,765,248 $29,964,622 $3,153,723 Fire 19,236,132 19,982,676 4,481,279 Parks 12,695,021 14,737,372 4,947,149 Non-Departmental 8,469,663 9,848,399 60,011,985 Municipal Services 6,818,136 5,610,535 694,000 Public Works 4,255,693 4,499,513 2,672,500 Community Development 4,542,939 4,023,155 3,424,901 Services Legal 740,880 933,135 180,000 Human Resources 498,938 555,672 -- Mayor and Council 1,022,441 492,796 91,500 Total General Fund $86,045,091 $90,647,934 $79,657,037 Page 34 of the draft budget book Property Tax Valuation and Levy Overview 15 Property Tax — Valuation PROPERTY TAX TABLE 2023 2024 (Estimated) 2025 2026 2027 Valuation $ 7,052,741.278 $ 8,296,469.966 $8103,605,399 $ 8,660,283169 $ 8,943,805, 451 Certified Property tax $ 42697326 $44,838,106 $47,681429 $50,560,429 $54,098,846 Levy Rate 0.0060540040 0.00540 ae ATs ~~ 44800 0.0058839760 0.0058381958 0.0060487503 150 seats «dT «S15 00] maximum perturn CS aS TerminalRent EHO 840.00]persquarefoot Cd isa ircraftwithO-5Oseats $7 38.00|maximumpertum sb Alircraftwith51-100seats PE $801.00]maximumpertum 5c Arcraftwith O1-SOseats TT $869.00]maximum pertum Cs isd Aircraftwith>1S0seats EC 8937.00]maximumpertum UG es sg Ee eS SECTION 2 |COMMUNITY DEVELOPMENT SERVICES | DEPARTMENT ubdivision Fees Site plan review and processing (review of civil site plans other than single-family residence) 42) | S| Sl et wt Sh 6B wl oh) lef i Sl: Sl 6B eel | 3} 6S} 6] SC} tS) Siela] «sis g] sl si 8 Sisisis| jes 8 8 S| 8 ts si si sisis sis S| si 8 8 o S an Eee | = i 5 aes $525 $1575[perlot $157.5 S525]periot NIN w]o o N 3.b Site plan resubmittal (review of civil site plans not completed after 3 reviews) .3.c Preliminary Plat Review and Processing Fee (review of preliminary plats) Preliminary plat resubmittal (review of preliminary plats not completed after 3 reviews) 2.3.e Final Plat Review and Processing (review of final plats) Base Fee 2.3.f Final plat resubmittal (review of final plats not completed after 3 reviews) Base Fee Zoning compliance report (researching historical 2.3.h Advertising fee (fee to cover cost of legal advertisement for public hearings) Improvement drawings review and processing (review of improvement drawings) Improvement drawings resubmittal (review of improvement drawings not completed after 3 reviews) Utility reviews — non-franchise (review of non- franchise utility improvement plans) lona Bonneville Sewer District reviews (review of sewer improvement drawings with Sewer District) nN N wo = Nn gy So Oo @ o | $367 50 nN w nd 6‘ =! ee nN wo * Vacation (Review and processing of applications to vacate right-of-way, easements, and other public utilities) Appeals (Appeal decisions by Board or —— Adjustment or Planning Commission) “ A “A Oo ow wn oe eaaaie leit st apeeenalis GRE: a aia S27 Sojeach Ss77sjeach_——SSSSCSCSCSCSCSC~—S ss77s0leach__— Application Fees Variance Application ezoning Application lanned Transition Zone Application Comprehensive Plan Amendment $350: $550, $550. $250. $262 Page 1 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement Conditional Use Permit (Either Planning $225.00 $236 25) Commission or City Council) Conditional Use Permit (Both Planning $325.00 Commission and City Council) Site Plan Bonding Application Fee Planned Unit Development esidential Building Permit Fee Valuation Table Valuation Range $1 to $499 $500 to $999 $1,000 to $9,999 $10,000 to $19,999 $20,000 to $29,999 $30,000 to $39,999 $40,000 to 49,999 $50,000 to $ 59,999 $60,000 to $69,999 $70,000 to $79,999 $80,000 to $89,999 $90,000 to $99,999 $100,000 to $104,999 $105,000 to $109,999 $110,000 to $114,999 $115,000 to $119,999 $120,000 to $124,999 $125,000 to $129,999 $130,000 to $134,999 $135,000 to $139,999 $140,000 to $144,999 $145,000 to $149,999 $150,000 to $154,999 $155,000 to $159.999 $160,000 to $164,999 $165,000 to $169,999 $170,000 to $174,999 $175,000 to $179,999 $180,000 to $184,999 $185,000 to $189,999 $190,000 to $194,999 $195,000 to $199,999 $200,000 to $204,999 $205,000 to $209,999 $210,000 to $214,999 $215,000 to $219,999 $220,000 to $224,999 $225,000 to $229,999 $230,000 to $234,999 $235,000 to $239,999 $240,000 to $244,999 $245,000 to $249,999 $250,000 to $254,999 $255,000 to $259,999 $260,000 to $264,999 $265,000 to $269,999 $270,000 to $274,999 $275,000 to $279,999 $280,000 to $284,999 $285,000 to $289,999 $290,000 to $294,999 $295,000 to $299,999 $300,000 to $304,999 $305,000 to $309,999 $310,000 to $314,999 $315,000 to $319,999 $320,000 to $324,999 $325,000 to $329,999 $330,000 to $334,999 $335,000 to $339,999 $340,000 to $344,999 $345,000 to $349,999 $350,000 to $354,999 $355,000 to $359,999 $360,000 to $364,999 $365,000 to $369,999 $370,000 to $374,999 $is750eah ——“C—tsS—isY $3150 $150.00 $300.00 $31.6 $70.68) $139.04 $173.2 $207.4 $241.5 $275.7 $30.1 $67.3 $132.4) $164.9 $197.5: 6.a.iv $262.6: $295.2 $327.7 $360.3. $392.88 $425.44 $458.00 $490.56 $523.1 $555.6 $588.2 $620.7! $653. $685.9 $718.4 $751.0 $783 $816.1 $848.6 $881.2 $913.80 6.avii $344.4 $378.3 $412.5: $446.7 $480.9 $515.0 6.a.x 6.a.xi 6.axii n" 3 wo OO] —[ Mm] Si al si ai wl—|hy 6.axiv 6.axv 6.a.xvi Ad A © nN ~ $583.45 $617.64 $651.8 $686.0: $720.2 $754.3 $788.56 $8227 $856.94 $891.1 $925.3) $959.4! $993.6: 6.a.xviii 6.2 xxi 6.a.xxiv 6.a.xxv 6.a.xxvi 6a. xxvii 6a xxvill 6.a. xxix $987.06 $1,012.06 $1,037.0 $1,062.04 $1,087.0: $1,.112.0 $1,137.00 $1,062 66 $1,088.9 $1,115.1 $1.167.6 $1,193.68 $1,220.1 $1,246.3 $1,272.5 $1,298 8 $1.325.0 $1,351.35 $1,377.54 $1.403.7: $1,430.0 $1,456.21 $1,462.5 $1,508.7. $1,534 9) $1,561.2 $1,587 4 $1,613.6 $1,639 $1,665.1 $1,692.4 $1,7186: $1,744.86 $1,771.41 $1,797 3 $1,823.62 31,849 66 $1,876.1 $1,902.3 $1,928.5 $1,954.8: $1,981.06 $2,007.3 J 6 .a.xxxiv 6. xxxv 6.a.xxxvi 6.8. xxxvii 6.a.xxxviii $1,186.99 $1,261.9: $1,286.95 $1,311.94 $1,361.9 $1,386.9 $1,411.9 $1,436.90 6.a.xxxxiil 6.8. XXxxiv 6a. Xxxxv 6.8. XXxXVvi 6 a xXxxxvii 6.8 XxXxxviii 6.a xlix 6.al bali 6.a.lii $1,486.8 $1,536.85 $1,586.84 $1,611.83 $1,636.81 $1,661.80 $1,686.80 $1,711.79 $1,736.78) $1,761.77 $1,786.76 $1,811.74 $1 836.7. $1,861.7 $1,886 .7: $1,911.7 $1,936.7 6.aly 6.a.lvi 6.a.lvil 6.a Wii 6.a.lix 6.alxi 6.a lxii 6.a.lxiv 6.a.lxvi 6.a lxvii ou a fo) DD) lo » ® ® wo ]o slo & § < - ey “ “ “nn a“ Alan “ = —_ =. =} mend Oop Pea “a o > w NIN _ LL | & {2/818 5 il INO O}]]|N} wl a a RiSi8 S888 isis tf =i a $ RISS|ASslSlBlalBiAaj= NIN] a] o WINN] —-|@ "a nt) Me hed ° ws © Ww hb w ) = & ry g w rs oO NILOlLWIo SS LOlLaroli@ Olal—[~L ot | Opi @ OLN @SALO lat -[~]2,C —[@iwl Olin wn fed Geet bad A Page 2 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Fee Proposed October 1, 2026 Department / Division / Item Description Unit of measurement 2.6.a.xciv.2 Rate $2 80}for each additional $1,000 of valuation or fraction thereof $375,000 to $379,999 $1,961.70] 2005979] 26.akix | $380,000 to $384,999 $1986.68] $2.086.01f 26alkx $385,000 to $389,999 $2,015.67] BZA 2B 26.alxi | $390,000 to $394,999 $2,036.66] S218BAST $395,000 to $399,999 $2,061.65] S21G47ZT 26.abxii | $400,000 to $404,999 $2,086.65] S219098f $405,000 to $409,999 $2114.64] Ta $410,000 to $414,999 a $415,000 to $419,999 SaaS EE ESS eee $420,000 to $424,999 $2,186.60] $2295.93 $425,000 to $429,999 eS oo) | er $430,000 to $434,999 $2,236.59] S2S4B AQ $435,000 to $439,999 $2,261.58)" Sea] $440,000 to $444,999 $2,206.57| $2400) 26.abkxxii | $445,000 to $449,999 $2,311.56] S2A2T AAP 26.alexxii | $450,000 to $454,999 $2,336.54] S2453370 J26.alkxxiv | $455,000 to $459,999 po SRATVGA 26.alxxv $460,000 to $464,999 $2,386.53] $2505.86] $465,000 to $469,999 7 | | $470,000 to $474,999 $2436.51) SZ $475,000 to $479,999 $2462.60] S258573[ $480,000 to $484,999 $2,486.50] S2610BST $485,000 to $489,999 $2,511.48) S237 05[ $490,000 to $494,999 $2,536.47[ $2663.29] $495,000 to $499,999 $2561.46] S2.68953P 26.axcii | ~—_—« $500,000 to $1,000,000 ee ee ee | Base Fee $2,865 .2 $4 31|for each additional $1,000 of valuation or Picco $1,000,001 to Beyond eS SS eee) 2 $4,9727; hey | 836.63) [8339.26 L847. Total Valuation up to $1,300 N 2G.axciit Commercial Building Permit Fees Valuation Table aaa Valuation Table be Total Valuation up to $800 $30.1 ssiesp 27.aii $32.4 i eee i Total Valuation up to $1,000 $34.8 i Total Valuation up to $1,100 $37.3 a Total Valuation up to $1,200 $39.8 1 Ss | NI ale ols ao =i oO} a} o|o]= nN Total Valuation up to $900 Total Valuation up to $1,500 Total Valuation up to $1,400 Total Valuation up to $3,000 Total Valuation up to $12,000 $435.7 $447 5: $456 7 $467 1 $475.0 $4841 $495.9 $415.02 $426.24 $434.96 $444.9. Total Valuation up to $32,000 Total Valuation up to $33,000 Total Valuation up to $34,000 Total Valuation up to $35,000 Total Valuation up to $36,000 Total Valuation up to $37,000 Total Valuation up to $38,000 NINN] MIM Base Fee a“ glelglg Ps NIN| S14 nN wo No] @|@ SO] O|wl|— SINS] SOM Ol ol w alo SIN] O}O]O]|—|@ sD on “i@ = @ ~ On S/DIiO wv a °o N Total Valuation up to $4,000 seas} ZN} Total Valuation up to $5,000 aa ET (a Total Valuation up to $6,000 == SN Total Valuation up to $7,000 $127.13] BBA Total Valuation up to $8,000 $is9.5of SMG STP Total Valuation up to $9,000 $isoso[ SISBBAP Total Valuation up to $10,000 $164.52f SPREE Total Valuation up to $11,000 SO) a CT) 27. siso44j BST Total Valuation up to $13,000 $201.91] S2NZOIP Total Valuation up to $14,000 $2i4a7[ SS S2250Hf Total Valuation up to $15,000 $2647] S287 Total Valuation up to $16,000 $240.54] S2SZETT Total Valuation up to $17,000 $253.00[ S2GSOST Total Valuation up to $18,000 s2ee7i] S2BDOST Total Valuation up to $19,000 $277.93] S208] Total Valuation up to $20,000 $290.39] $304 TT Total Valuation up to $21,000 $304.1 Total Valuation up to $22,000 $316 Total Valuation up to $23,000 $327.7 Total Valuation up to $24,000 $341.4 Total Valuation up to $30,000 7) a Total Valuation up to $31,000 sao7saf AZT i $472.3: on 7A. XXxiX Page 3 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 nN o oO o S o Qa 2 Ss a. ¢ 2, < o 5 S — ] 2 Effective June 1, 2026 | Proposed October 1, Department / Division / Item Description Fee 2026 Unit of measurement 7) aaa ) ea aa | g4aaass[ S5IZGBP ES) 2) ssop.aof SSB | aS Se ee ss27ig] SESS ES| ss35gif SATA $54463f SSTTBSE 55461] 858234P a SST206) i ISO: | $582.0 EY | oo 00000 ee ht | | $100,000 $562.02) 27.a.liii For total valuation between $100,001 and $500,000 $9471 2.7.a.liv For total valuation between $500,001 and $1,000,000 $994.48] for the first $100,000 of valuation nN a s o o $ o a a $ 6 Es g < o c g S ] 2 3 i a 9|s a S| a a 20 20 2 g 38 $8 8 3 ge a8 a a eo o2 ge ° * 8 *3 25 Q @ a a = = : c Q 8 8 ° 2 g g < < 2 2 5 5 S$ So Y 3 2] g g $3,155.92] for the first $500,000 of valuation ees a For total valuation of $1,000,000 and beyond $4.9727 Nn for the first $1,000,000 of valuation nN 29 $94.50) $26.2 fF square foot per square foot per square foot $90.00 $25.00 2gc Unfinished Basement/Wood Frame Garage | $6.1 $5 New Residential Buildings and Additions Valuation Multiples per each electrical service per installation $5. $5.36 $31.6 per installation per installation each Unit Fee for each Plumbing Unit Fee for each Gas Piping System Mobile home $30.1 “a o 8 “ gS . & BIBlSlHl |Blz mR BIS 5/8 & A ao “ “wf fo} sl |s|_ale| _(sisisisisls|_|slale 3 g i alsislelale|aisia|aale $3169feach $100. utline Lighting Systems or Marquees: eS | $65, 72 sl $95 i — a = SR sat $15 2.13 Other Inspections and Fees (covers residential and commercial buildings, plumbing, mechanical, and a es $30.1 Residential Combination Mechanical Electrical $0.08]per square foot total Pasig MEP a Residential Combination Energy Code ee |) re 2.43.hi | _FirstOffense P86 7Sfeach Cd Second Offense, within 1 year of a prior $75.00 $78 75jeach 1 50j}each “a n x 2.13.h.iii Third Offense, and any subsequent offense, $150.00 within 1 year of a prior violation Appeal code violation to BOA $150.00) [213i = =——————S—S—S—«dY|~« Work Commencing before permit fee paid 214 Parklet Lease - Fee for leasing on-street parking for a parklet 215 Temporary On-Street Construction Parking Permits 215.a Temporary On-Street Construction Parking Permit $10.00 (Downtown-Daily) $131 $5.2 $1,260 00]per year per stall 310 50|per day N [=] So =] So n ~ be ea ket o}o ® | Page 4 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement Temporary On-Street Construction Parking Permit $62.00 $65 10]per month (Downtown-Monthly) ae SS = $ SECTION 4 |IDAHO FALLS POWER & FIBER |__| Electrical Service popes 3230000 413 [CommercialRate-BaseEnergyCharge TTC C“‘“CSCCOCOC#C#C#C(‘é« aigza——~—S~S~*d;SCase@ Energy Charge SSSSCdCSCSSSCSC~*~*~‘ ROOMS] C~*~*«SOAGH[perKWH SSCS demand charge of $26 per month aia SSSSCSCSC*diN@t Motoring Commerciale] CCT TTTCCCUdC—C—CSC—CSCSCSCCSY ai4a_——SCS~*dt;SCWBas@ Energy Charge Consumption ——=—Ssd| ~——SCSC~C*~C~‘“~*~SOASOYSCC*‘“‘CSC#NOM@S(iperKWHSSCSC~—CSC~C~CS aiab ——SSSSSSCSC*d;~=CBas@ Energy Charge Production _—=«d|~—SCSC~C~*~SSOLASOY]~S~S~SC~C~*~*~*~S OAS KWH CS eS ee eee | demand charge of $26 a month — ae ea ee 415a | EnergyCharge CT 80.0AAO]80.0455]per KWH 4i5c dT DemandCharge BTS] S9OO|perKWiorallKW Cd 416 ————————~‘ighDDensityLoadRate OC] TTC CCTTTCTTTCTC~dYSC(C:;:C~CSCSSCCTTCC*d 4i6a dT EnergyCharge 0K 800KTfperKWH i 416b dT DemandCharge OOS 25|perKWiorallKW 418 Residential Energy ee ee ee 418b Monthly ServiceCharge 824001824 SO[permonth Cid 419 ——~—=~=SCSCSC*=*diN@tMeteringResidential Rate] | TCC 4i9a dT MonthlyCharge S2HOO $24. 50]permonth J4i9b | Base Energy Charge Consumption | «$0.07 $0078 J4i9c Base Energy Charge Production $0.078 421 Temporary or ConstructionElectricRate | Sa $0.078' J421b | MonthlyServiceCharge | 887.00 $37.5 422 —=SCSCSC=*ittarge Power Temporary Construction Rate [SS he Base Energy Charge $0.04 Street Light Ulility Fee ae 15 $1,800.00]per single pair fiber, per month ieee is $5.0 |__| Public Unlit Fiber Optic Network Cr ackbone Service Fee SECTION 6 AYOR'S OFFICE | —~——_s«[Clerk Licenses and Fees se] urglary and Robbery Alarms 618.4 Third False Alarm Public Nuisance Alarm System 6.18.b Fourth False Alarm Public Nuisance Alarm Fifth False Alarm Public Nuisance Alarm System 618d Sixth False Alarm Public Nuisance Alarm System 618.e Seventh and Subsequent False Alarm Public ‘> es Nuisance Alarm System Permit 619 ———————__|Bus Stop Bench Permit Fee us Stop Bench Permit Extension Fee us Stop Bench Renewal Fee mergency Medical Services Licensing EMS Class | Annual License 622.b EMS Class || Annual License EMS Class Ill Annual License $1,700 $100.00 $200.00) $300.00) $400.00) oO o® ° as $500.00) $10.0) $5 £ 3 i=} 8 o ol~m ola oy or =e a= $500.00 $500.00] $500.00]peryear $250.00 $250.00 oe | s|sis 8 EMS Class IV Annual License $250.00] ———SS—S$250.00[peryear ss —(s:s—“‘CC;C;*C*z Attendant — Ambulance Driver License $25.0 SECTION 7 |MUNICIPAL SERVICES DEPARTMENT So os» 7.2 SSS Frontier Center for the Performing Arts ee, | ae ee | we... | Manne me YL wo. | td Uh i See Se 720i +'| EachAddiionlHow S| SCC™~—CSC—CCCCCC SCC‘ S2©;.OO(iperhour te IF" ‘ateseenrnesniecs cel DE, EE Rermit- +35 Fourth-FalseAlarn-Public Nuisance Alans $200.00 each ER | ee Oe i BEES; Sees His FithfalseAlasn Public Nuisance Alara Systent $300.00 PS aa... aes, Page 5 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement a 1 Nae nied EL EE a ce f= te Seventh and Subsequent False Alara Rube $500.00 i born Si... as | See 75 -—=s—=s=*(BueStopBonchRomuitxiensonhes =| (tit SEOOTCi‘CONSNCSC#C#C#C*C*‘“‘éi@OAGSHC (ee sd zs |BweStopBonchRenowaihoe | ss SOOf— es—“‘“‘;é™SO;*#é( jas ‘$NSN$NNNNNNNNW§“$§RN’NNNNC YJ Feb S™*~*é<“‘*™dC*EMS Glas Amualicanee iTS“ (‘SCSC*C‘C#C“C#C#C‘ésSOOUS eC 7d ee =~ [to —Ssss—~—=~=“‘(WC*dL én} AmbulancoDeiveriiconso =—— | (iSO (:t~“‘C‘Cé*QOGH FC eC Cid SECTION 8 |PARKS AND RECREATION DEPARTMENT fc - [Sandy Downs 2 een eee ate - — —- iSaneyDowns—arO2 ee ES Sta _—*«| Admission ——“‘C;S;C*dCOC‘“‘(S.C(C#SSY«OOOOY $1.00jeach —i‘s*sSsCSCSCSCidzC Oi) eee [Bibi ||||__—~=—~——*«| ~_——WaterTruck(withoperato) | S———CSS$20000 Ss (sSC—C“‘CéCS VA Si(ipErGayhour Cd | [Parks See, + |) eet a2 = Ti | PaeRenabeeros. eg | ee eee TT ee eS Sa ee (| Se ee, [t—“‘(‘C‘C#*di@FFMGidGRI-porday = B2ax Non-Resident Camping Fees for Spacal. perNon-Resident_perday Fe a> | PRE A a pee | cetera) BB aa Aiblnt ded Bay lisedtettat fom es $444.00 porday Tournament_League- or Practica) Bau $465.00 ee ee fea i ia permit Bb | Rentals soe _ eee) Picnic Table 1-6 tables delivered to event $98.00 | o|o D o 4 a|s B 8 | | , 8 a o < @ ae Ss | $98.00) $12.00 $48.00] $52.00]perunit (eee (eee aS |e ia2ei | MemorialBench fi eg | 829 Taylors’ Rock Garden (Four Hour Block) (Non- $300.00 $300.00) four hour block Resident) I OS eS a aS) (a eae aS | Tractor with Operator (Hou) | sf0000|____$11400]per hour a3 |_ Hand Work per Operator (Hou) | |Racewa ee (oy |) Aes! 64 __|ldaho Falls Raceway ~2706 7 arene oe ee ean Practice Season Pass | a8 —idac CCS OES 2 ee cc |_| Horticulture/Forest ee | ee 5 HoricuturefForesty - 2707 Ls Saye) oT 5b | Arborist (Hour Page 6 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Department / Division / Item Description Effective June 1, 2026 Proposed October 1, Fee 2026 Unit of measurement ja5c iit Truck with Operator (Hour) 8100.00 SSCS S[perhour Cd | (| Acctivity Center ia) eae. ee ee [Activity Genter — 2708 SS —— T Small Rental (East and West Rooms 2 Hour $24.00 $24 00|each-per hour pale (Pe | et. pe ——— tire ee ee ee ee ee ol a Day) | |Cemete (aa) Saat < - Seay je7 Cemetery ~ 2901 eT bees ed | ES Adult/Child Up-Right Section Bab) | Biel nGiound jie — I ee ee I i i RS ig I 8.7.bvi Propane fee for ground thaw (If used winter $50.00 $55 00 ee il! Sree el a aaa, Less OG = Niche Walia ae ge ee A eS ed BIEN = 3 i Se (srieNt _ 'Burials.(Niche Well) a Big! sD painetneni ae = ae ee ee | ee Bats = _ ssw Additional een ee Ae eS ee ja7fi_ Cemetery Plot Ownership processingFee | $10.00] SN OOfeach | —_—-" rautphalie Rant 260) |. | = eS Tauiphaus Park Zoo ~ 2601 ee Nl 9.8, nf). ROAST ISSIR ARNG © ee Jaga CdS Reguiar Admission—Child(3-12 Years) TT jB9ai1. | Nom Resident 89] ODfeach $7.00 Soa. TW 'RegularAdiission=Sentor(@2ejs &ab Teachet Summer Contain € duces Glasses $7500 each Pe | earememrsete ee a. a ube tite ZOO BRE YG Othe dot aett wate a ss aD egg ProgpentReam LE a (OSE SS a a] | TT a Se | es [eodi ~—~—~*«| ~+~=~-60MinuteClass—(PreRegstered) S| CT $25.00 ]perhourperclassroom jeodn2 sid] CNOmombor | SURO i a, I Bodw —=s«di’_=Cs“‘HoweGlase—Sihinougheus EP eedwo | Nonmember =| SRO faoav «| ~ @tHowgoocwse jeodvat td Combe SOO Page 7 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Je9hii ST ee ae BORE Within Distnets No Ot and No 93 (Nica. Riche Boho ee eee ee al ee Any-Second Rrogram-on-the Same Day as- $49 a a Within Districts No-0t-and- No-92-(Non- 40 pond eed Quiside-Districts No-94-and No-93-30 Mile E Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement BOdux« Toe Glass —Miset long 10 e tears+ $434.00 each ‘i --yicpiatain e n ce- Ay) Boake One-Stop Bohiad the Scones Look Zee $44.00 ne i eS ee — OS Samana pei ho ae a... ae | eres Feed Pengence isedsmams | GuestSpeaker(Setes, i et I a (IY. ae) [epee een (eee am | ee! J89.dxxiit.a | NorResident TZ 850.00Jeach CE a a es eee, | Sess) | ee 8.9.dxxii.2 | Child / Student (College orbelow) | a) (RR eT) Volunteer Led’ Programs <= RS a] aon Offsite Outreach (40 people orless) TT il Within Districts No. 91 and No. 93 (Non- $70.00 BaD "naar naan gia) Sie * PERE 0,5 Bona Ghiteis DEBS Bahan nA Mee 82-00 ee ee el Any Second Program on the Same Day as $45,00 $50.00) a in acura Pte Hele Ouiroach440 3 Page 8 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Fee Proposed October 1, 2026 Department / Division / Item Description Unit of measurement Long Distance Outreach: UB eam nce arena Soe | i | Ml ALALAA Oo eS OO] Si 3 | FY $ | | G2] Go es] Es) 1S) 8/8 n @o = | FR2SMember War Bonnet Rodeo War Bonnet - 2709 7 $2.00}each $20.0 $20.0 | Admission 10.41 $10.00 10.a.i $22.00 10.a.ti $27.00 ig 2 $100.00.Jeach eres, — $600.00 leach 1O.aiv $27.00 1Oav $75.00 10.bi $500.0 10.b.i $500, 40.4 10.di 10.d i AO.d iti $35 Recreation Recreation — 4801, 4802, 4805, 4806 tte Public Skate Admission (Any Public Time: Public, Freestyle, Stick & Shoot, Pick-up Hockey, Etc Time) teviit $7.2 Mevi2 Wei. $12 Vevii4. $16 $600. wn wo o s 11.€ vii 14.€.viii.2. $8.4 11.6. $90.00jeach— SCY ia eT) a oh Sia 00|eanh CCS $299 00[each iY S171 00jeach————C—iY a $520000/each SSCS 11,.6.1%.4. ges 13+ Non-Resident $537 11e.K5 Senlon.*- Tex 11ex2 Ages 4-12 Non-Resident 8.11.e.x.3 Ages 13 + Resident $198. =, —_ wo o $ $ = = Be EP EIPIEIE ios o = S. Bilex4 B1tex5 text. Wexi2 $512 $408 1 fiv.2. 8.11fVv Ice Skating Lesson with Rentals (Resident) Thtw2 A F Age 11.¢.ix.1. Ages 4-12 Resident Wes $513. A SSS $101.00feach 11eiK2 Ages 4-12 Non-Resident $118 fe.) es] a a aio m1 os = = 2 ko me Special Event Admission es : $10.0 $10 Adult — Year Pass Pass (10 punch, [a Businessmen's, Yearly) 8.14 Avii.2. $214 25 Yoary Businasemen s Baskettall Rass Neon Baty “A g “ 8 als 8 sj6|s 8 sjsis} is} lel [3isis} |s 8 o|o|o we H)ol=|o BS Fd heed BS) 8 S|8|_ |8 sj3|8 8 S|s|s/8 SS/s/s]8 8 , 7 Page 9 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement CE a Se | | |, EF a 2 a (ae em ee jetty C“‘“*LSOOCYoutHSOnins SO fee C2 eee eee, eee eee, ee BANKS = PIBSGRDIDENID ee eG a a QA 2 (A NR (ee Btikit [High SchoolBasketbaliLeague | (A A 7) Biiki2 Tt High School Basketbalileague J Bitki2a | NonResident CT S84OO] S94 OOfeach etka: — 3 |T — Bebketball Lengua: ee ae | ee erika. |) 2 sVoutiPlayecFise BA1kiS. |r HighPlayerFee PT (Bi1kiSa | NonResident BBL $104 Bleach B41kiSb | Non-Resident Without Jersey |] 887.26] S97 Bleach B11ki6. Ss [HighSchoolPlayerFee TC BNR —_ TT 2 eRe NS MGs = SS ee $64.00 BATKar._——__s |<* Baskoltiel Shean: es le et ete lf) BasketmaGaniph ff id ettkv | YouthBasketbaliCamp | etikvt. | NonResident 85520] SE ADfeach ecg. -__-==_I|| Sana Baseband eS SS fats ill Aeaghe Reems = eee ee ee ee eqalin. “Nout DayLeaguePlayerFee nF $71.23) an RN 9 TI gv ae a | Sy) | Jetitiza TC NonResident 81,428.00] $1.428.00[perteam [esis Adult Softball Competitive Co-EdFall TT Jetttii Bobbie Sox Softball TT JBAttiit NorResident CT 859.0[889.0Dfeach Cid Seu ii Si Knothole Baseball oe | A ee Attivt dT NonResident TOOT 8EVOOfeach ss C“‘CCNC*C* Baseball/Softball Game Non-Chalked Field ee nN eg cg ee se oe ee | $70.00jeach Cd ee Baseball/Softball Game Chalked Field Use PR recreate al eee Taney i aE, (ES ae (1 Va (i | (6S | Non-Resident Without Jerse as = | apr ee SE Bttmi Youth 600000 feach —C“‘“CS™S™C™C™C™C™C™C*™S atta | TBallaPachngMechne i) | Cd TTC eitqi | _NonResident_ = SSSSSCSCSCSCSC~dC SSCS OOOO] —SCSCSC~*~« OMe SSCSCSCSCSCS Soccer ee a. A ae AC re, PSs s =a | Sa leitsi | Non-Resident ——S—S—SCSCS ~SSCSCS~S~S AO $5z00|each ea NOR a es es Non-Resident Without Jersey each Btu se400jeach SSCS ettw | Dancoteccons CC CC*~“‘CSC SOOO! €6UfpROO~“SC*™*C*C*C*C~C~C~CCCCCSY Page 10 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement ree meee B.11.vi each Road Closure Equipment Rentals LL ) = o O @ pi : uatic Center Fees 12.c Membership Fees 12.¢.i.1 1-Month Senior ee al leach pa ee CS jeiiz el pre a | 612 |Wes Deist Aquatic CenterFees-4003_ =| SSCS ————— g12¢ | MembershipFees SSCS SSCS Pe Sista Fae ee a aiacit. sid’ sMoninSenor CCS CS” ot $7858Jeach SARC, = = Monti genet a a | ae eee ee BA Rela eaten SS [5 ee S260. A eT Ee ON Zi Ties Sila — MOM AGO) iS ei ee eS _ EE 5m SR 2 | (ge MN (ge Sa | FD eo zich SE Month gui 2 | | ere Se] (EEC RD FC (QS | [epg ee | ee ee ee ops = —— Household) SADC 1 ae ee ee (S31 2iedi2) = [k= Monin Golpigs ee B.i2cii2a | Non-Resident OT 8894.70f 40S 7Ofeach BAe Te | ont Canta se ee ee BAzCNaS ———__= "|| = 22: ¥eehCotpiess oe eS ef ei2cii4a s| ~NomResident 8785.29] S7E02feach peer | noe SAgGWAL_— s|t__ Se eMontieriy, a ea BA2CWe. MONI ERNNG See ee ee Bizcw2a «| _——S—sNomResident =— CT 8450.20) $45 2Sfeach BAzcwes | te Monintaniyye em a eS Bizewsa ——Ss|_ ~—SsSCWNResident S78 ZOf S755 2feach pAzewa! al Sear enis = se eee | ee eS 8.12.c.iv.5 1-Month Family Add-On (Add 1 Extra Household) leizewSa | _NonReset ——SSSSCSCSC~dC SSCS] ~SCSC~SS DTH I2cwer =f eMOnIRaMMy AddOns i SS Bt2cvea +| _—NonResdent =] S| SST Afeach adeeNn ss _ —@-MonthramipAg@on ee af $62.54 piace 10. "WYeavkamiyAd@Onw) ee le Em Public Swims and Fitness Classes) Riad "| = Bau Eveying Punt Cad. ee | a | lei2di2 SS SC*«dEC‘(‘S#SSRResidert’ = 81.13 $72.00 Page 11 of 16 Exhibit A Idaho Falls Fee Schedule-PROPOSED Effective October 1, 2026 Effective June 1, 2026 Proposed October 1, Item Number Department / Division / Item Description Fee 2026 Unit of measurement Raa Sa ee Se ee 812.e.ii Pre-School (3 & Under) — Swim Diaper Included 12.¢.ii.1, Non-Resident $4.81 f=} f=} Golf Golf Course(s) Fees (* All Season Pass Categories, are subject to an additional $1 per round USER FEE. Pass Holders will have the option to avoid this per round USER FEE by paying an annual USER FEE of $60 per Pass Holder.) Non-Resident Green Fees Weekday 9 Holes Weekday 18 Holes Weekend 9 Holes $24, $29.40[each each $30.6 13.a 13.4.1 i $ 13.a.iii $25.5 13.i.vi Small Bucket 10 Punch Pass $467: $53.7! o o ach Medium Bucket 10 Punch Pass $637 nm Mini Bucket 20 Punch Pass | leiaa | Non-Resident GreenFees—S—S lei3a1__ | Weekday9Holes_———SSSSSSC—S le13a0 | Weekday 18Holes____________ le13.am | Weekend 9 Holes ___—SC—S 2 Bish | hetGnentee re ee e13b1 | Weekday9Holes __————S«d SS SSSSSCSC~SS2 SO] ———SCSCSC~«S Bw SCCCSCSCSCSC~CS fe.13b.in | Weekend 9 Holes | $22.80] 2363Jeach SSCS B13¢ | Junior Green Fee 9 Holes | $1050] $11.03Jeach SSCS fata | Junior Green Fee 18 Holes | $1650] si94Jeach SSCS I13.e | Resident SeasonPass™_ J] CO TCC SY aise; | Fretagt SSSSSCSCSCSCSC*dSCSSSSSCSC~S TOFS OOS TT SOeacH ——CC~*Y t3en | Second Adu | _$93000]__$976.50leach_———SCSCSCSCSS fe13ei | First Senior 5-Day"________| $892.00] sa7a60Jeach SCS et3ev | _Fi—st Senior 7-Day”_____| $950.00] s97.S0leach SSCS $936.60 Bist | Non-Resident SeasonPass’ SS] CO] Cd TTC SY iciag- 7} weer esses ee et3qi | Punch 10-9Hole SCS SSSCSCSCSCS~ SO] ——SCSCSC«S TTS SSCS B13gi B13. | _Punch20-18Hole | $621.28] ses23iJeach____ at3n | Non-RessientPunchPasses SO] Cd TTTTCCdT SCC 5 OT a aS | Fe | | p37 | MniBucket Cd SS SCSC~S S| SSC Yor CCSY leagin | SmallBucket____———SSSSid SSS $550} Seach Basi | Large Bucket | 89.80] 81093]each__] B13ivi__ | Small Bucket 10PunchPass_________| $4675 is 13.ivi__| _ Medium Bucket 10 Punch Pass_________| sea each fe13ivii | Mini Bucket 20 Punch Pass] $56.00 a 2 aS oS i a (oe | | a] e13ji | GreenFees————S—SSSSSCSd SS SCSCSCSC~—~ OT] $00] le1aji | PunchPass————S—SSSCSCSCSC~Sd SSCS 34 00] $42.50]eacn fe3ji | Yearly Pass (75) | $8400] $30.00]|per year] 2 as oo a ae, Zz 2 > a Non-Departmental GIFT Contribution to Cover Increased Costs (Growth Funded) $410,000 $- $- $430,000 $20,000 Total $410,000 eo $- $430,000 $20,000 Municipal Services lated g m ERP-Workday/SpryPoint Post Go-Live Consulting (PY Up Carryforward) $ 150,000 $ - $ 150,000 $- $- 2 4 Utility Billing System Replacement 2,000,000 - 2,000,000 - - & m Treasury-Space Improvements (PY Carryforward) 140,000 - 140,000 - | 2 Utility Billing-Space Improvements (PY Carryforward) 75,000 - 75,000 - - Equipment Maintenance-Fuel Tank Expansion (PY Carryforward) 100,000 - 100,000 - - Equipment Maintenance-Fuel ConVault Tanks (3 Annual Installs) 60,000 - 60,000 - - Equipment Maintenance-Replace Unit 1008 (MERF Funded) 39,118 - 39,118 - - ” Building Maintenance-Replace Unit 1304-2014 Chevy (MERF 23 Funded) 52,696 - 52,696 - - om yw == SS Total $ 2,616,814 $- $2,616,814 5 $- 2 Z . — a Human Resources 7 a Annex B on D Street Renovation for HR Offices Phase 1 & ERP Team Return to Teams (-$200K HR/$100K ERP Team) $ 300,000 $ - $ 300,000 $ - $ - Zi ; Total $300,000 $- $300,000 $- $- Community Development Services GIS Intern (ISU Funded) $ 15,000 $ 15,000 $ - $- $- Replace Unit 6604 (MERF Funded) 28,255 - 28,255 - - a Total $43,255 $ 15,000 $ 28,255 $- $- a Legal a FTE - Assistant City Attorney (1% Forgone Funded) $ - $- $ 176,311 $- $ 176,311 Total $- $- $ 176,311 $- $ 176,311 Police IDAHO FALLS OVERVIEW = < 0 z < z i OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 50 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS General Fund Capital and Operating Budget Requests Description Pay Scale Change for Sworn Officers (Growth Funded) FTE - Dispatcher ($33,593 1% Forgone/$22,515 from Growth) FTE - Opioid Response Detective (Opioid/Seizure Funded) PTE - Evidence Clerk (Included in Operational Budget) Records Management System Upgrade (Bonneville County) Implementation (COP Funded) Records Management System Upgrade (Bonneville County) Annual SaaS Year 1 (COP Funded) Shooting Range (PY Carryforward) Bearcat (PY Carryforward) Lease Payments-Bancorp FY22 19 Units PO1I7617 (MERF Funded) Lease Payments-Financial Pacific Leasing FY23 17 Units 013-256851-001 (MERF Funded) Lease Payments-Financial Pacific Leasing FY24 2 Units 013-256851-002 (MERF Funded) Lease Payments-Financial Pacific Leasing FY24 1 Units 013-256851-003 (MERF Funded) Lease Payments-KS Statebank FY25 8 Units PO 118213 (MERF Funded) Lease Payments-KS Statebank FY25 6 Units PO 118091 (MERF Funded) Lease Payments-KS Statebank FY26 4 Units PO 121246 (MERF Funded) Lease Payments-KS Statebank FY26 9 Units PO 120570 (MERF Funded) New Lease for 16 Replacement Vehicles (MERF Funded) Upfit 16 Replacement Vehicles (MERF Funded) Ore = FSA e ! —_. a Fire 2 ¥ FTE - Training Officers (Captains Rank) (1% Forgone Funded) Upgrade/Remodel the 35 year old Station 4 Bathrooms (Capital Forgone Funded) Lease Payments-3 New Engines (MERF Funded) Hazmat Equipment (Grant Funded) (PY Carryforward) Parks Winter Activity Guides Spring Activity Guides Convert Railroad Bridge to Pathway-Add Fencing and Rails (Greenbelt Capital Funded) Build Stairs Down into Japanese Garden (Greenbelt Capital Funded) Amount Revenue Covers $ - 37,406 104,530 17,586 45,000 950,000 428,645 299,548 229,763 21,348 11,252 99,943 72161 53,671 110,940 214,754 480,000 Total $ 3,176,547 tT ' 601,969 2,168,286 Total $ 2,770,255 $ 21,000 23,000 150,000 40,000 Employee Capital Other $ 84,308 $ 84,308 93,514 = 56,108 104,530 x = 17,586 ; 2 83,481 2 83,481 237,014 192,014 950,000 ; 5 - 428,645 - - : 299,548 : - * 229,763 = : 21,348 : - 11,252 2 99,943 = = = 72,161 = : - 53,671 2 2 = 110,940 - - . 214,754 - - - 480,000 F $299,938 $3,055,506 $237,014 $415,911 $ 325,096 $ - $- $325,096 : 75,000 - g 601,969 2 2,168,286 : $325,096 $ 2,845,255 75,000 $ 400,096 $- $ 21,000 $- $ - 7 23,000 : - 150,000 - 2 : 40,000 - - IDAHO FALLS OVERVIEW = < 0 z < = L OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 50 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS General Fund Capital and Operating Budget Requests Amount Revenue Description Covers Pay Scale Change for Sworn Officers (Growth Funded) $ - FTE - Dispatcher ($33,593 1% Forgone/$22,515 from Growth) 37,406 FTE - Opioid Response Detective (Opioid/Seizure Funded) 104,530 PTE - Evidence Clerk (Included in Operational Budget) 17,586 Records Management System Upgrade (Bonneville County) Implementation (COP Funded) - Records Management System Upgrade (Bonneville County) Annual SaaS Year 1 (COP Funded) 45,000 Shooting Range (PY Carryforward) 950,000 Bearcat (PY Carryforward) 428,645 Lease Payments-Bancorp FY22 19 Units PO117617 (MERF Funded) 299,548 Lease Payments-Financial Pacific Leasing FY23 17 Units 013-256851-001 (MERF Funded) 229,763 Lease Payments-Financial Pacific Leasing FY24 2 Units 013-256851-002 (MERF Funded) 21,348 Lease Payments-Financial Pacific Leasing FY24 1 Units 013-256851-003 (MERF Funded) 1,252 Lease Payments-KS Statebank FY25 8 Units PO 118213 (MERF Funded) 99,943 Lease Payments-KS Statebank FY25 6 Units PO 118091 (MERF Funded) 72,161 Lease Payments-KS Statebank FY26 4 Units PO 121246 (MERF Funded) 53,671 Lease Payments-KS Statebank FY26 9 Units PO 120570 (MERF Funded) 10,940 New Lease for 16 Replacement Vehicles (MERF Funded) 214,754 Upfit 16 Replacement Vehicles (MERF Funded) 480,000 , —a— ‘= Total $ 3,176,547 Fire @ : FTE - Training Officers (Captains Rank) (1% Forgone Funded) $- Upgrade/Remodel the 35 year old Station 4 Bathrooms (Capital Forgone Funded) : Lease Payments-3 New Engines (MERF Funded) 601,969 Hazmat Equipment (Grant Funded) (PY Carryforward) 2,168,286 Total $ 2,770,255 Parks Winter Activity Guides $ 21,000 Spring Activity Guides 23,000 Convert Railroad Bridge to Pathway-Add Fencing and Rails (Greenbelt Capital Funded) 150,000 Build Stairs Down into Japanese Garden (Greenbelt Capital Funded) 40,000 Employee Capital Other $ 84,308 $- $- $ 84,308 93,514 2 = 56,108 104,530 = & 3 17,586 : > - > 83,481 - 83,481 237,014 192,014 : 950,000 = : 428,645 = = 299,548 : = : 229,763 : - 2 21,348 : : : 11,252 : 3 = 99,943 é - : 72161 - - - 53,671 - = - 110,940 . - 214,754 - - - 480,000 - - $299,938 $ 3,055,506 $ 415,911 $ 325,096 $- $- $325,096 : 75,000 2 601,969 - 2 2,168,286 - : $325,096 $2,845,255 $- $400,096 75,000 $ - $ 21,000 $ - $- - 23,000 ; = 150,000 é - 40,000 ‘ : CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS 51 CAPITAL & OPERATING BUDGET REQUESTS General Fund Capital and Operating Budget Requests Amount 2 > Revenue 20 Description Covers Employee Capital Other Total = B Heritage Park Pathway Lighting (Greenbelt Capital ($210K) = 5 & Rotary ($80K) Funded) 295,000 - 295,000 Meppen Park (Annual Budget ($125K), MERF ($150K) & Grant ($275K) Funded) 550,000 - 550,000 - Heritage Park Parking Lot #2 (Greenbelt Capital Funded) 200,000 - 200,000 - Replace Unit 0243 (MERF Funded) 208,000 - 208,000 - Replace Unit 2039 (MERF Funded) 21,000 - 21,000 - - Replace Unit 2044 (MERF Funded) 57,000 - 57,000 - - S BY Replace Unit 2047 (MERF Funded) 40,000 - 40,000 - 4 > Replace Unit 2070 (MERF Funded) 16,952 - 16,952 = Q Replace Unit 2059 (MERF Funded) 52,450 - 52,450 =P Replace Unit 2031 (MERF Funded) 55,753 - 55,753 Replace Unit 2057 (MERF Funded) 19,202 - 19,202 - Zoo-Replace Unit 2213 (MERF Funded) 10,000 - 10,000 - - Cemetery-Replace Unit 6821 (MERF Funded) 21,000 : 21,000 - - Cemetery-Replace Unit 6813 (MERF Funded) 45,000 : 45,000 - - Np Cemetery-Replace Unit 6815 (MERF Funded) 17,952 - 17,952 - - S 5 Cemetery-Replace Unit 6816 (MERF Funded) 18,331 - 18,331 - - = - Softball Drive (PY Carryforward) 200,000 - 200,000 : - § z Total $2,061,639 $- $2,061,639 $- $- ay g Public Works , wl x . 4 PTE - Transit-Casual/Part-time Personnel $ 85,000 $ 85,000 $- $ - $ - Transit-GIFT Bus Stops (Grant & TRPTA Funded) 170,000 - 170,000 - - total $255,000 = $ 85,000 = $ 170,000 ~~ $- $- Total General Fund Requests $11,633,510 $725,034 $11,253,780 $667,014 $1,012,318 SGNN&d ASIANAS TVNUALNI AUYSSOTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 FINANCIAL OVERVIEW 21 ACCOUNTING BASIS The City of Idaho Falls finances are accounted for in accordance with Generally Accepted Accounting Principles (GAAP) by the Governmental Accounting Standards Board (GASB). The government-wide and proprietary finances are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. MZIAUZA0 ST1v4 OHVGI The City budget is prepared using the modified accrual basis of accounting. Revenues are recognized when they have been earned and they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City of Idaho Falls considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred. However, debt service principal and interest expenditures on general long-term debt, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. General capital asset acquisitions, including entering into contracts giving the City the right to use leased assets, are reported as expenditures in governmental funds. Issuance of long-term debt and financing under capital leases are reported as other financing sources. M3IAN3SA0 mn z > z wo b ‘= FISCAL YEAR 2026/2027 CITY OF IDAHO FALLS BUDGET ASSUMPTIONS The following assumptions were used in the creation of enclosed budget documents. * Salaries and wages of regular employees (also known as benefited employees) were calculated with the following adjustments a. General employees - 2% wage increase in addition to step and grade changes $139an¢g anna /ANSWLUVd3a b. Fire Union employees - 2% wage increase in addition to step and grade changes c. Idaho Falls Power and Fiber Department - 6% estimated Milliman study adjustment * Health benefits were calculated using a 5% increase for medical, 5% increase for vision, and 10% for dental insurance. This assumes no plan changes or changes to the employer/employee split. The City has continued health insurance savings to smooth future funding of health insurance changes. * Interdepartmental charges were reviewed and changes were made from the previous year. The allocable value of interdepartmental charges are based on their respective five-year average of actuals. * The City estimates spending $2 million on the Customer Information System (CIS) Utility Billing Software Replacement Project project which will be funded by the benefitting Idaho Falls Power and Public Works departments. * Uses of accumulated Municipal Equipment Replacement Funds (MERF) are budgeted within departments and divisions as MERF Expenditures. Resources set aside in the current year towards future MERF equipment are budgeted for as MERF Allocation and the previous year’s accumulated resources for the purchase of MERF equipment are presented within the Revenues and Resources within the Estimated Beginning Fund Balance. * Grant obligations are included in each department and division and are represented as offsetting intergovernmental revenue and grant expenditures. Departments were instructed to include grants and contributions that have been awarded. Planned applications or recently submitted applications for grants and contributions should not be included in the budget. If new awards are received during an approved budget year, the department receiving the award will be provided contingency budget authority for those awards. * Property taxes are assumed to increase by the statutorily allowed 3% increase and the assumed increase related to growth and annexation estimated at $1,114,502 is included. An estimated $538,354 of 1% forgone property tax for operations is also included to fund public safety personnel costs. An additional $350,000 in capital construction forgone property tax is assumed and included in the proposed budget to fund fire station bathroom and training facility capital improvements, and aquatic center and skating rink facility improvements. SOGNNd SDIANSS IWNUSALNI so 1 AUVs COMMUNITY INVESTMENT IN COMMUNITY INFRASTRUCTURE $16,928,885 TOTAL CAPITAL INVESTMENT IDAHO FALLS _ IDAHO FALL ° e ranks'nee = Park Projects Wonks Public Works Projects Convert Railroad Bridge to $150,000 Pathway — Add Fencing & Rails Woodruff Expansion Design $150,000 Stairs into Friendship Garden $40,000 Holmes Widening Design $200,000 : 740,000 Heritage Park Pathway Lighting $295,000 Wallowstigns, Sidewalks sible Heritage Park Parking Lot #2 $200,000 PEO Reel oo Ane ae eon 92,000,000 Rollandet Improvements — ibn a caikbiade $550,000 Sunnyside Rd to 21st St $2,300,000 Softball Drive $200,000 Right of Way Landscape- Citywide $250,000 Category total $1,435,000 Pioneer Bridges $500,000 Storm Tap Removal $350,000 IDAHO FALLS e Zoo Projects Category total $6,490,000 Part 1 Fencing on Rollandet $57,000 Part 2 Fencing on Rollandet $61,885 IDAHO FALLS St ts I tE New Penguin Roof $40,000 WORKS Sa a as New Camel Bam & Enclosure $100,000 Skyline Drive Freeway $270,000 New Fence & Windows for Zebras $35,000 Commercial Center New Kookaburra Kafe $55,000 15th E from 49th S along Faraday $1,600,000 Subdivision Pavilion to Maintenance Shop $5,000 $650,000 $150,000 33rd N — Recycle Rd West & E of : Islands — Unfinished South End ’ N 5th W Intersection Category total $503,885 15th E & 49th S Intersection $900,000 5th W Expansion from City Limits $2,600,000 N through W 33rd N Golf Projects Category total $6,020,000 Bathroom on Hole #5 at Sage Lakes $150,000 $150,000 Category total eotice Police Impact Fee Debt Service $630,000 Police Vehicles $200,000 Category total $830,000 pticeate Parks Impact Fee Earthwork & Grading of Sandy Downs ~— $ g90,000 Utilities at Sandy Downs $700,000 $1,500,000 Category total Funding Sources: IFP Greenbelt, Levy, Grants, Carryover, Impact Fees, Donations, General Fund, Admission Fees, Federal Aid Projects OVERVIEW IDAHO FALLS = < Oo z < 4 L OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY ~~ 50 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS General Fund Capital and Operating Budget Requests — Amount Revenue Description Covers Pay Scale Change for Sworn Officers (Growth Funded) $ - FTE - Dispatcher ($33,593 1% Forgone/$22,515 from Growth) 37,406 FTE - Opioid Response Detective (Opioid/Seizure Funded) 104,530 PTE - Evidence Clerk (Included in Operational Budget) 17,586 Records Management System Upgrade (Bonneville County) Implementation (COP Funded) - Records Management System Upgrade (Bonneville County) Annual SaaS Year 1 (COP Funded) 45,000 Shooting Range (PY Carryforward) 950,000 Bearcat (PY Carryforward) 428,645 Lease Payments-Bancorp FY22 19 Units PO117617 (MERF Funded) 299,548 Lease Payments-Financial Pacific Leasing FY23 17 Units 013-256851-001 (MERF Funded) 229,763 Lease Payments-Financial Pacific Leasing FY24 2 Units 013-256851-002 (MERF Funded) 21,348 Lease Payments-Financial Pacific Leasing FY24 1 Units 013-256851-003 (MERF Funded) 11,252 Lease Payments-KS Statebank FY25 8 Units PO 118213 (MERF Funded) 99,943 Lease Payments-KS Statebank FY25 6 Units PO 118091 (MERF Funded) 72,161 Lease Payments-KS Statebank FY26 4 Units PO 121246 (MERF Funded) 53,671 Lease Payments-KS Statebank FY26 9 Units PO 120570 (MERF Funded) 110,940 New Lease for 16 Replacement Vehicles (MERF Funded) 214,754 480,000 a —s Upfit 16 Replacement Vehicles (MERF Funded) Fire pe ¥ FTE - Training Officers (Captains Rank) (1% Forgone Funded) Upgrade/Remodel the 35 year old Station 4 Bathrooms (Capital Forgone Funded) Lease Payments-3 New Engines (MERF Funded) Hazmat Equipment (Grant Funded) (PY Carryforward) Parks Winter Activity Guides Spring Activity Guides Convert Railroad Bridge to Pathway-Add Fencing and Rails (Greenbelt Capital Funded) Build Stairs Down into Japanese Garden (Greenbelt Capital Funded) Total $ 3,176,547 tA ' 601,969 2,168,286 Total $ 2,770,255 $ 21,000 23,000 150,000 40,000 Employee Capital Other $ 84,308 $- $- $ 84,308 93,514 : : 56,108 104,530 = 3 17,586 - - - . 83,481 = 83,481 237,014 192,014 950,000 : : - 428,645 - : 3 299,548 - “ c 229,763 3 - : 21,348 2 : : 11,252 > : - 99,943 - : fs 72161 : : ¢ 53,671 = - : 110,940 : : : 214,754 . . : 480,000 : $299,938 $3,055,506 $237,014 $415,911 $ 325,096 $ - $- $325,096 : 75,000 - - 601,969 - 2,168,286 - - $ 2,845,255 $- $400,096 75,000 $ 325,096 $ - $ 21,000 $- $- : 23,000 - : - 150,000 : 7 ° 40,000 ; CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS 51 CAPITAL & OPERATING BUDGET REQUESTS General Fund Capital and Operating Budget Requests Amount Revenue Description Covers Heritage Park Pathway Lighting (Greenbelt Capital ($210K) & Rotary ($80K) Funded) 295,000 Meppen Park (Annual Budget ($125K), MERF ($150k) & Grant ($275K) Funded) 550,000 Heritage Park Parking Lot #2 (Greenbelt Capital Funded) 200,000 Replace Unit 0243 (MERF Funded) 208,000 Replace Unit 2039 (MERF Funded) 21,000 Replace Unit 2044 (MERF Funded) 57,000 Replace Unit 2047 (MERF Funded) 40,000 Replace Unit 2070 (MERF Funded) 16,952 Replace Unit 2059 (MERF Funded) 52,450 Replace Unit 2031 (MERF Funded) 55,753 Replace Unit 2057 (MERF Funded) 19,202 Zoo-Replace Unit 2213 (MERF Funded) 10,000 Cemetery-Replace Unit 6821 (MERF Funded) 21,000 Cemetery-Replace Unit 6813 (MERF Funded) 45,000 Cemetery-Replace Unit 6815 (MERF Funded) 17,952 Cemetery-Replace Unit 6816 (MERF Funded) 18,331 Softball Drive (PY Carryforward) 200,000 Total $ 2,061,639 Public Works _ Ty , PTE - Transit-Casual/Part-time Perscinal $ 85,000 Transit-GIFT Bus Stops (Grant & TRPTA Fundea 170,000 a. Total $ 255,000 2. Total General Fund Requests $ 11,633,510 Employee Capital Other Total 295,000 ; : 550,000 - : - 200,000 ; 3 = 208,000 : 3 21,000 z 57,000 cs é 40,000 - 16,952 52,450 - 55,753 : = ‘ 19,202 3 < = 10,000 - = 21,000 - : 45,000 : = z 17,952 : : = 18,331 ; : 200,000 : : $- $2,061,639 $- $- $ 85,000 $- $- $- 170,000 - $ 85,000 $ 170,000 $- $- $725,034 $11,253,780 $667,014 $1,012,318 M3IAUSAO ST1v4 OHVdI M&3lAusA0 a Zz > Zz £ > ea sLa9an8 ann /LNSWLUvd3a SONNd 331ANRS IVWNUALNI A¥YSSOT1S IDAHO FALLS OVERVIEW - < 3) z < = ue OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 54 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS Amount revenue Description covers Battery Backup (PY Fund Balance) 40,000 Detection Upgrade (PY Fund Balance) 50,000 Video (PY Fund Balance) 5,000 Consultant Assistance (PY Fund Balance) 20,000 3 Audio Upgrades (PY Fund Balance) 15,000 Cellular Coordination (PY Fund Balance) 20,000 ITD Signal Shared Improvements (PY Fund Balance) 30,000 Checkpoint Fiber Switches (PY Fund Balance) 40,000 Detection Replacement (PY Fund Balance) 30,000 5th E and 49th S Intersection (ITD 23389 Grant Funded) 50,000 15th E and 49th S Intersection Improvements (ITD 24285 Grant Funded) 246,800 Total $ 641,800 Fire Capital Improvement . Conex Containers for Training Facility (COP Funded) $- Training Facility Phase 1 Basic Infrastructure (Capital Forgone Funded) - Training Facility Phase 1 Basic Infrastructure (COP Funded) - ae Total S$ - Zoo Capital Improvement __ Lest wa Part 1 Fencing on Rollandet (1400 ft) (PY Fund Balance) $ 57,000 Part 2 Fencing on Rollandet (1520 ft) (PY Fund Balance) 61,885 New Penguin Roof (PY Fund Balance) 40,000 New Camel Barn and Enclosure (PY Fund Balance) 100,000 New Fence and Windows for Zebras (PY Fund Balance) 35,000 New Kookaburra Kafe (PY Fund Balance) 55,000 Pavilion to Maint Shop (PY Fund Balance) 5,000 Islands Unfinished South End (PY Fund Balance) 150,000 = =a Total $503,885 Golf Capital Improvement Bathroom on Hole #5 at Sage Lakes (PY Carryforward) $ 150,000 = Lae Total $150,000 Total Other Governmental Funds Requests $ 23,047,204 Special Revenue & Capital Project Governmental Fund Capital and Operating Budget Requests Other Operational Capital Employee - 40,000 - - : 50,000 . . > 5,000 5 : : 20,000 - 15,000 - 7 3 20,000 = a : 30,000 > : - 40,000 ; . 30,000 > “ 50,000 : 3 wait 2 246,800 . : “$- $641,800 $- $- $- $28,500 $- $28,500 : 13,560 s . 236,440 p $- $278,500 $- 13,560 236,440 $ 278,500 $ - $ 57,000 61,885 - 7 - 40,000 : 100,000 : 35,000 : F - 55,000 7 : 5,000 : 2 > 150,000 s 2 $- $ 503,885 $- $- $- $ 150,000 $ - $ - $- $150,000 $- $- $- $23,546,644 $ 213,661 $713,101 52 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS Special Revenue & Capital Project Governmental Fund Capital and Operating Budget Requests Amount revenue dz <= = a 40 Description covers Employee Capital Operational Streets = Single Axle Patch Truck w/ Brine Applicator and Underbody Plow Unit 1537 (MERF Funded) $ 450,000 $ - $ 450,000 $ - $ - Asphalt Paver Unit 1550 (MERF Funded) 300,000 - 300,000 - - Dump Truck w/ Slide in Spreader and Plow Units 1534 and 1541 (MERF Funded) 700,000 - 700,000 : - %; New Street and Sanitation Admin Building ($2.75M & < = Furnishings $150K) (PY Carryforward) 2,900,000 - 2,900,000 - - Ze Total $4,350,000 $- $4,350,000 ae zu pe Recreation 72", a Starting Blocks for 8 Lap Lanes (Capital Forgone Funded) $ - $- $ 74,240 $- $74,240 New Custom Bleachers for Ice Rink (Capital Forgone Funded) - - 140,000 - 140,000 Replace Aquatic Center Main Entrance Door (Capital — Forgone Funded) - - 18,700 - 18,700 5 oi Recreation-Replace Equipment Unit 2061 (MERF Funded) 52,000 - 52,000 - - e a Zamboni Ice Resurfacer (MERF Funded PY Carryforward) 150,000 - 150,000 - - a 3 Total $ 202,000 $2 $434,940 $- $232,940 anz of Library i Roof Replacement (PY Carryforward) $ 400,000 $ - $ 400,000 $ - $s Operational Tax Levy Increase (Growth Funded) - - - 201,661 201,661 Tz ; Total $ 400,000 $- $400,000 $201,661 $201,661 , ~“SEP” . ae Reel Grinder Mower (Add to Fleet for All Courses) $ 50,000 $- $ 50,000 $- $- = m4 CR-20 Large Area Topdresser (Add to Fleet) 53,000 : 53,000 - - ti ri} Patio Cover for Sage Lakes Café 70,000 : 70,000 - - Zz Irrigation Repairs (MERF Funded) 12,000 - 12,000 a u Pine Crest Equipment Replacements (MERF Funded) 138,000 - 138,000 - - Sand Creek Equipment Replacements (MERF Funded) 220,000 - 220,000 - - Sage Lake Equipment Replacements (MERF Funded) 150,000 - 150,000 - - : Total $693,000 $- $681,000 $ 12,000 $- EMS Lease Payments-Stryker 360 (MERF Funded) $ 303,719 $ - $ 303,719 $- $ - > 2 Ambulances (MERF Funded) 622,800 - 622,800 - - < Ambulance Remounts (MERF Funded & PY Carryforward) 370,000 - 370,000 - - 6 Heart Monitors (PY Carryforward & GEMT Funded) 680,000 - 680,000 - - G Total $ 1,976,519 $- $1,976,519 $: e: Wildland Upfitting for New Fire Engines (Arriving Fall 2026) $ 675,000 $ - $ 675,000 $ - $ - CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS 53 CAPITAL & OPERATING BUDGET REQUESTS Special Revenue & Capital Project Governmental Fund Capital and Operating Budget Requests Amount revenue Description covers Type Ill Equipment (Grant Funded if Awarded-Assistance to Firefighters) 560,000 Total $1,235,000 Police Impact Fee Debt Service $ 630,000 Police Vehicles (Add to Fleet) 200,000 Total $830,000 — Parks Impact Fee = Earthwork and Grading of Sandy Downs $ 800,000 Utilities at Sandy Downs 700,000 Total $ 1,500,000 Fire Impact Fee “=... Feasibility Study (PY Carryforward) $ 50,000 Total $ 50,000 Streets Impact Fee UF Skyline Drive Freeway Commercial Center $ 275,000 15th E from 49th S Along Faraday Subdivision 1,600,000 33rd N Recycle Road West and E of N Sth W Intersection 650,000 15th E and 49th S Intersection 900,000 Sth W Expansion from City Limits North Through W 33rd N 2,600,000 Total $ 6,025,000 Public Works Capital Improvement Rollandet Improvements Sunnyside Road to 2ist Street $ 2,300,000 Landscape Improvements Citywide 250,000 Pioneer Bridges 500,000 Storm Tap Removal (PY Carryforward) 350,000 ; Total $ 3,400,000 Streets Capital Improvement Woodroof Expansion Lincoln to Yellowstone-FA-Keller Design Work (23302 Grant Funded) $ 150,000 Holmes Widening Sunnyside to Taylorview-FA-Horrocks Design Work (24241 Grant Funded) 200,000 Yellowstone Avenue Sidewalk (TAP Grant Funded) 740,000 Total $ 1,090,000 Traffic Capital Improvement Fiber Connection (PY Fund Balance) $ 25,000 Controller Upgrade (PY Fund Balance) 10,000 2 RRFB (PY Fund Balance) 60,000 Employee Capital Operational Total . 560,000 ‘ ‘ $- $1,235,000 $- $- $- $630,000 ¢ - $ - , £ 200,000 i : $- $830,000 $- Cs $- $800,000 $ - $ - slag 700,000 : : ~ $= $1,500,000 $- $- $- $50,000 $ - $ - $- $50,000 $- $- $ - $ 275,000 $ - $ - . 1,600,000 : ‘ . 650,000 : ; : 900,000 ; “ - 2,600,000 ‘ : $ id $ 6,025,000 $ > $ = $- $2,300,000 $- $ - : 250,000 ‘ : ‘ 500,000 . ‘ - 350,000 : - $- $3,400,000 $- $- $- $ 150,000 $ - $- . 200,000 : : ; 740,000 ; é $- $1,090,000 $- $- $ - $ 25,000 $ - $- : 10,000 . : z 60,000 ‘ . M&IAU3ZA0 sT1v4 OHVGI M3lIAusA0 ae z > Zz 2 > > $L395qn¢a aNn3 /ANAWLUWd3a SGNN4 3DIANSaS TVNUALNI AUYSSO19 CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS 55 CAPITAL & OPERATING BUDGET REQUESTS Enterprise Funds Capital and Operating Budget Requests Description Airport Ops Truck (MERF Funded) Economy Lot Expansion ARFF Truck (Grant or MERF Funded) Shuttle Bus (Grant or MERF Funded) Parking (CFC Funded) Terminal Deice and Cargo Apron (Grant & PFC Funded) Peterson Property Acquisition (Grant & PFC Funded) Terminal Concept Budget Report (Grant Funded) Expand Terminal (Grant, PFC, & Debt Funded) Air Traffic Control Tower Siting (Grant Funded) Taxiway Pavement Maintenance (Grant & PFC Funded) VOR and Tower Design (Grant & PFC Funded) ‘Water FTE - Service Technician SUV (Add to Fleet) Well 17 Upgrades Well 3 Electrical 65th South Pump Station Well 7 Abandonment Well 5 Upgrades - Prepurchase Well 3 Upgrades - Prepurchase 7th St & Linden Park Water Main Replacement Edgemont Gardens Addition Water Main Replacement D St Memorial Dr to Yellowstone 2027 Contracted Meter Box Installs Valve Exercising Truck (MERF Funded) Pipe Trailer (Add to Fleet) Backhoe (Add to Fleet) Well 20 Property Purchase New Water Division Office (PY Carryforward) N 15th E Water Main Extension-N Yellowstone Hwy to E lona Rd N Woodruff Ave Water Main Extension - E Lincoln Rd to N Yellowstone Hwy Well 20 & 21 Drilling Participation with Developers Sanitation Replace 3/4 Ton Pickup Truck Full Size Bed w/ Tommygate Unit 7030 Amount = Revenue Covers Employee Capital $ 70,000 $ - $ 70,000 51,637 : 51,637 725,000 . 725,000 240,000 , 240,000 1,600,000 : 1,600,000 12,216,859 : 12,216,859 3,297,960 : 3,297,960 2,657 2 2,657 28,438,432 : 28,438,432 592,919 : 592,919 14,596 : 14,596 700,000 : 700,000 $47,950,060 $- $47,950,060 $ 190,676 $190,676 $ - 35,000 ; 35,000 500,000 ‘ 500,000 200,000 4 200,000 500,000 ; 500,000 250,000 : 250,000 1,500,000 ‘ 1,500,000 1,250,000 ; 1,250,000 2,450,000 é 2,450,000 850,000 : 850,000 750,000 . 750,000 1,960,000 , 1,960,000 285,000 ‘ 285,000 30,000 ‘ 30,000 190,000 . 190,000 200,000 : 200,000 6,000,000 é 6,000,000 1,000,000 : 1,000,000 1,000,000 ‘ 1,000,000 1,200,000 ‘ 1,200,000 200,000 . 200,000 $ 20,540,676 $190,676 $ 20,350,000 $ 70,000 $- $ 70,000 60,000 : 60,000 1/2 Ton Crew Cab Pickup Truck (Add to Fleet) Operational Total M3IAYN3ZA0 ST1V4 OHVGI M&3lAYSA0 a z > z 2 > 2 sLa9.qn9a GNn4 /ANAWLYVdad SAGNNd S31AN3S TIWNUALNI AUYSSOTD IDAHO FALLS OVERVIEW a s 0 z < z it OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 56 CAPITAL & OPERATING BUDGET REQUESTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS Enterprise Funds Capital and Operating Budget Requests _ Amount Revenue Description Covers Replace Sweeper Unit 1548 480,000 95 gallon Residential Carts (Yearly Container Purchase) 100,000 Small Metal Dumpsters (Yearly Container Purchase) 50,000 New Street and Sanitation Admin Building ($2.75M & Furnishings $150K) (PY Carryforward) 2,900,000 $ 3,660,000 Idaho Falls Power FTE - Wireman $ 221,892 FTE - Apprentice Generation Mechanic 82,108 Digger Derrick to replace #3010 (MERF Funded) 445,729 Land Acquisition 550,000 FERC Relicense 579,000 Bulb AVR Replacement 400,000 City Plant ReBuild - Mechanical, Controls, Communication and Rotor Rewind 625,000 Gem State Rip Rap 100,000 Governor Pilot Valve Upgrades - Upper/Lower 20,000 HMI Upgrades at Upper Plant/Air Compressor 20,000 HVAC System Pump Replacement/Plumbing Upgrade Bulbs 30,000 HVAC system coil replacement - City and Lower Plants 20,000 Thermal Camera 30,000 Upper Dam Coffer Dam, Hydraulics Coatings & Seals 1,500,000 Concrete Cracking and Spalling Repair - Old Plant 8,000 Gem State Rear Stop Logs Rehab (Seals & Coatings) 35,000 Gem State Concrete Cracking and Spalling Repair Work 8,000 South Tourist Park - Lighting (Grant Funded) 170,000 Sugarmill-Hatch Tie Upgrade-NW Bonneville Tie-Transmission & Distribution 400,000 Automate LTCs for Conservation Voltage Reduction (CVR) 60,000 Harrison Sub Upgrade (Design) 900,000 City Sub Upgrade 46kv Breaker (Construction) 650,000 Rack Sub Upgrade w/ New Control Building (Design & Material Purchase) 250,000 Hatch, Harrison LTC Maintenance & Updates 100,000 East River Reconductor-33rd North) (Design and Easement Acquisition) 500,000 Direct Connect Fiber between Harrison-York-Sugarmill 100,000 161 Gem State Breaker (Material Acquisition) 2 Year Lead Time 200,000 161 Gem State Breaker (Design) 100,000 General to Replace #3017 (MERF Funded) 483,833 Pickup w/ Service Bed Replace #3032 (MERF Funded) 75,000 Customer Line Extensions 1,700,000 Other Capital Operational Total Employee - 480,000 - - - 100,000 - : - 50,000 - - - 2,900,000 - - $- $3,660,000 $ 221,892 $- - $- 82,108 = = > 445,729 Z ? : 550,000 : 5 579,000 = _ 400,000 - - 2 625,000 = - E 100,000 : i : 20,000 * - 20,000 : : : 30,000 : ? 20,000 5 3 30,000 = : - 1,500,000 - - 8,000 - 35,000 : 8,000 ki Z 170,000 - . 400,000 - - . 60,000 - - : 900,000 - - , 650,000 - - : 250,000 - - < 100,000 = 7 500,000 - - - 100,000 - - = 200,000 - - : 100,000 - = 483,833 - - 7 75,000 - - : 1,700,000 - - CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 CAPITAL & OPERATING BUDGET REQUESTS 57 ge a ee OE EE VE CALNE BENE: HEME Sil: 08, CAPITAL & OPERATING BUDGET REQUESTS Enterprise Funds Capital and Operating Budget Requests ° g Amount mi = Revenue Other 2 ns Description Covers Employee Capital Operational Total = z Backyard Rebuild 750,000 - 750,000 - - a Distribution Automation (3 sites) 75,000 - 75,000 - - Public Works Projects (Miscellaneous) 100,000 - 100,000 - - City Sub Upgrade 46kv Breaker (Construction) 650,000 - 650,000 - - Harrison Sub Upgrade (Design) 900,000 - 900,000 - - Streetlight Retrofit Project 225,000 - 225,000 - - Rack Sub Upgrade w/ New Control Building (Design & oz Material Purchase) 250,000 - 250,000 - - = S Sugarmill-Hatch Tie Upgrade-NW Bonneville 2 = Tie-Transmission & Distribution 400,000 - 400,000 - - Y 5 East River Rd, MK Simpson and 33rd N 75,000 - 75,000 - : Pioneer and I-15 OH to UG Crossing 550,000 - 550,000 - - Snake River Landing 1100 u/g JHJ to Event Center 900,000 - 900,000 - - New Milligan Feeder to City Sub Tie 75,000 - 75,000 - - 49th South and 15 East 795 Feeder 200,000 - 200,000 : - 49th South (Brookside to St Clair) 80,000 - 80,000 5 a eg 795 Relocation Rollandet 120,000 - 120,000 - - § x FAA Property Release Funding 528,000 - 528,000 - - 4 a] Fault Indicator Analysis 25,000 : 25,000 : 3 4 m Downtown H Structure to Underground (Grant Funded) 500,000 - 500,000 - - HE Auto Equipment Replacement (MERF Funded) 75,000 - 75,000 - - New Generation Gate Keepers 50,300 - 50,300 - - New Services (Meters and CTs) 487,700 - 487,700 - - Field Circuit Tester 60,000 - 60,000 - : Security Camera/Physical Security Upgrade 50,000 : 50,000 - - Upgrade UPS System 75,000 - 75,000 - : 4 Generator or Battery Bank at City Plant for Dispatch/ < & SCADA 500,000 - 500,000 - - Ha] m Westside Cover Storage 500,000 : 500,000 - - a ¢ Truck Barn Lean-to 250,000 - 250,000 - : = F Provisions for EV Vehicles (MERF Funded) 50,000 - 50,000 - - * Auto Equipment Replacement (MERF Funded) 20,000 - 20,000 - : CFI Electric Vehicle Charging Stations (Grant Funded) 450,000 - 450,000 - - 2 $ 19,334,562 sees $ 18,979,562 $ 51,000 $- Fiber od FTE - Communications and Splicing Technician $77,442 $77,442 $- $- $- e Fiber Network Capital (New Customers, Capital mn Upgrades) 1,700,000 - 1,700,000 - - > Upgrade Fiber Ring Network 200,000 - 200,000 - - < Bucket Truck Replace 3004 (MERF Funded) 150,000 - 150,000 - - $ 2,127,442 $77,442 $ 2,050,000 $- $- Wastewater CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 BUDGET SUMMARY BY YEAR 31 BUDGET SUMMARY BY YEAR FY 2026 FY 2027 og FY 2025 Adopted Adopted <= Actual Budget Budget 2 MS REVENUES Fd nF Taxes And Franchises $ 49,170,741 $ 51,635,446 $ 55,353,846 oh Intergovernmental Revenue 45,244,307 82,601,932 79,841,761 Charges For Services 145,087,757 143,205,981 162,660,746 Licenses And Permits 6,780,860 7,936,675 5,481,575 Rentals & Leases 1,688,081 1,864,160 1,746,944 Fines & Forfeitures 337,495 240,550 280,000 Contributions & Donations 1,872,222 2,935,419 1,751,423 om Investment Income 8,897,156 4,198,779 475,502 rm < Miscellaneous (3,537,500 2,475,678 2,719,888 = FA Debt Proceeds : 18,368,229 5,000,000 =? Non Revenue Transfer 9,215,094 4,854,526 6,183,931 TOTAL REVENUES $ 271,831,214 $ 320,317,375 $ 325,195,615 EXPENDITURES : = _ Salaries And Wages $ 65,692,050 $ 70,721,155 $ 74,879,525 a Benefits 31,206,138 33,543,505 36,432,922 S mt Current Operating Expense 105,176,482 120,612,327 136,520,384 = - Grant Expenditures 7,231,608 9,579,691 6,985,435 S e) Capital Outlay 70,717,691 111,473,524 117,261,955 aD MERF Expenditures 5,130,105 6,387,135 6,562,070 aS Debt Service 11,254,414 12,521,883 12,618,067 MERF Allocation 5,010,154 4,706,694 5,280,104 Interdepartmental Charges (4,674,307) (6,122,996) (5,847,738) Cost Allocation Transfers (13,100,394) (14,476,022) (15,831,814) Contingency ws < 40,688,080 18,623,044 a TOTAL EXPENDITURES $ 283,643,942 $ 389,634,976 $ 393,483,954 z a =-i EXCESS/(DEFICIENCY) ; $ (11,812,729) $ (69,317,601) $ (68,288,339) 2 c> 2r ADDITIONAL RESOURCES * 3 Fund Balance-Estimated - 166,520,002 197,401,914 Reserve for Future Capital . (57,394,780) (90,183,953) Reserve for Rate Stabilization 3 (28,500,000) (25,600,000) Reserve for Conservation - (2,700,000) (3,800,000) Reserve for Debt Service - (1,079,623) (1,079,623) Reserve for Self Insurance - (4,688,000) (4,900,000) Reserve for Health Insurance : (2,840,000) (3,550,000) a TOTAL ADDITIONAL RESOURCES $ = i$ 69,317,599 $ 68,288,338 9 NET EXCESS/(DEFICIENCY) $ (11,812,729) $ re$ * ¥ AUuY * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 SUMMARY OF EXPENDITURES BY FUND 33 SUMMARY OF EXPENDITURES BY FUND FY 2025 FY 2026 FY 2027 og EXPENDITURES BY FUND Actual Adopted Budget Proposed Budget 5 = General Fund $ 70,753,405 $ 86,045,091 $ 90,647,934 Z S Street Fund 12,282,284 14,901,539 16,336,597 2 é Recreation Fund 2,690,049 3,586,806 3,458,596 bh Library Fund 3,399,684 4,649,913 4,168,928 Airport Passenger Facility Charge (PFC) Fund 10 - - Business Improvement District Fund 77,000 119,300 118,965 Golf Fund 4,772,220 5,036,922 5,334,685 Risk Management Fund 3,684,291 4,735,000 7,566,432 Health Insurance Fund 160,000 — - - 2 5 Emergency Medical Service Fund 10,740,790 11,813,081 13,949,190 pu 2 Wildland Fire Fund 1,924,448 1,934,329 2,702,844 S Q Police Impact Fee Fund 651,359 630,000 830,000 =F Fire Impact Fee Fund 21,359 50,000 50,000 Parks & Recreation Impact Fee Fund 21,359 880,000 1,600,000 Streets Impact Fee Fund 903,661 5,500,000 6,025,000 Public Works Capital Improvement Fund 950,048 2,200,000 3,400,000 Street Capital Improvement Fund 2,884,213 2,623,000 1,090,000 No Bridge & Arterial Capital Improvement Fund 99,559 - - S m Surface Drainage Capital Improvement Fund - - : 4 5 Traffic Light Capital Improvement Fund 552,979 - 641,800 Ss 2 Parks Capital Improvement Fund — = . : mi z Fire Capital Improvement Fund — ‘ 2,569,790 3,712,000 278,500 “™ Zoo Capital Improvement Fund 493,386 1,050,000 503,885 Frontier Center Capital Improvement Fund 3,174,993 4,681,860 - Golf Capital Improvement Fund - 235,000 150,000 Police Capital Improvement Fund 118,268 = = Airport Fund 9,922,926 73,075,495 57,026,588 w Water Fund 19,679,407 29,653,546 32,823,313 z s Sanitation Fund 6,389,310 10,037,435 15,236,967 on Idaho Falls Power Fund 101,317,378 94,588,498 98,872,927 4 2 Fiber Fund 4,962,402 5,800,190 6,931,623 SP Wastewater Fund 18,447,364 22,095,971 23,330,180 a Street Lighting - - 409,000 Budgetary Fund = = z TOTAL $ 283,643,942 89,634,976 $ 393,483,954 AUYSSOT1S 34 BUDGET SUMMARIES CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 BUDGET SUMMARIES 2026/2027 PROPOSED CITY-WIDE BUDGET - YEAR TO YEAR COMPARISON FY 2026 Adopted FY 2027 Proposed Budget Budget dz qi L> oc zS 40 $ Change % Change Division Expenditures Revenues Expenditures Revenues Expenditure Expenditure General Fund , -» Mayor And Council $ 1,022,441 $ 101,600 $ 492,796 $ 91,500 $ (529,645) “52% Legal 740,880 180,000 933,195 180,000 192,315 26% Municipal Services 6,818,136 826,500 5,610,535 694,000 (1,207,601) 18% < = Non- Departmental 8,469,663 55,332,138 9,848,399 60,011,985 1,378,736 16% - > Community Development 4,542,939 4,084,637 4,023,155 3,424,901 (519,784) 11% = wi Human Resources 498,938 : 555,672 e- 56,734 11% io Police 27,765,248 3,351,458 29,964,622 3,153,723 2,199,374 8% Fire 19,236,132 4,666,946 19,982,676 4,481,279 746,544 4% Parks 12,695,021 3,156,979 14,737,372 4947149 2,042,351 16% Public Works 4,255,693 3,060,554 4,499,513 2,672,500 243,820 6% - - - - - 0% ~y Total General Fund $ 86,045,091 $74,760,812 $90,647,934 $79,657,037 $ 4,602,843 5% 2 ww = a Special Revenue Funds FEA LF eS & Wildland Fire $ 1,934,329 $ 1,059,329 $ 2,702,844 $2,308,046 $ 768,515 40% & z Streets 14,901,539 8,679,180 16,336,597 9,091,964 1,435,058 10% on Recreation 3,586,806 3,441,788 3,458,596 3,388,662 (128,210) -4% Library 4,649,913 3,244,263 4,168,928 3,572,559 (480,985) -10% Business Improvement District 119,300 115,500 118,965 118,965 (335) 0% Golf 5,036,922 4,418,353 5,334,685 5,014,587 297,763 6% Emergency Medical Service 11,813,081 9,940,850 13,949,190 12,006,914 2,136,109 18% e - - - - - 0% 2 Z Total Special Revenue Funds $ 42,041,890 $ 30,899,263 $46,069,805 $35,501,697 $4,027,915 10% zu ri Special Revenue Impact Fees — ze Funds an Police Impact Fees $ 630,000 $ 765,000 $ 830,000 $ 415,000 $ 200,000 32% Fire Impact Fees 50,000 (1,416,803) 50,000 500,000 = 0% Parks & Rec Impact Fees 880,000 1,740,000 1,600,000 950,000 720,000 82% Streets Impact Fees 5,500,000 2,850,000 6,025,000 2,050,000 525,000 10% Total Special Revenue Impact — Fee Funds — $ 7,060,000 $ 3,938,197 $8,505,000 $3,915,000 $ 1,445,000 20% GLOSSARY 28 REVENUE & RESOURCE HIGHLIGHTS CITY OF IDAHO FALLS | PROPOSED ANNUAL BUDGET 2027 PROPERTY TAX ALLOCATION 4 FA Current Property Tax by LS Allocation Request Difference 2 ui Fire Capital Improvement Fund $ - $ - $ - 8 9 General Fund 42,586,820 45,684,368 3,097,548 Library Fund 3,042,763 3,335,707 292,944 Public Works Capital Improvement Fund 790,000 813,700 23,700 Recreation Fund 1,187,466 1,223,090 35,624 Street Fund 2,953,380 3,041,981 88,601 $ 50,560,429 $54,098,846 $3,538,417 22 oS PROPERTY TAX TABLE = ui (Estimated) io 2023 2024 2025 2026 2027 Valuation $ 7,052,741,278 $ 8,296,469,966 $ 8103,605,399 $ 8,660,283,169 $ 8,943,805,451 Certified Property tax $ 42,697,326 $ 44,838,106 $ 47,681,429 $ 50,560,429 $ 54,098,846 Levy Rate 0.0060540040 0.0054044800 0.0058839760 0.0058381958 0.0060487503 SS . Estimated 3.3% increase for property valuation 4 zw w Oo ZS & im se a> OL INTERNAL SERVICE FUNDS GLOSSARY