Notice of Public Hearing City of Boise, Idaho Proposed Budget for Fiscal Year 2027 A public hearing for consideration of the proposed Boise City budget for the fiscal year that begins October 1, 2026 and ends September 30, 2027 will be held in the City Council Chambers, City Hall, 150 N. Capitol Blvd., Boise, ID on July 14, 2026 at 6:00 PM, pursuant to Idaho Code 50-1002. Written or oral comments about the proposed budget are welcome. Auxiliary aids or services for persons with disabilities are available upon 48 hours of advance notice. FY 2025 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Adopted Change in Fund Proposed Proposed Change in Fund Revenues Expenditures Revenues Expenditures Balance Revenues Expenditures Balance Tax Supported Funds General Fund Arts and History 72,809 3,164,255 80,155 3,360,262 (3,280,107) 30,732 3,521,830 (3,491,098) City Clerk 977,024 1,578,422 902,362 1,796,230 (893,868) 973,135 2,049,799 (1,076,664) City Council 337,833 1,185,187 351,983 1,278,489 (926,506) 409,927 1,364,717 (954,790) Contractual Services 0 12,536,482 568,417 12,525,823 (11,957,406) 334,338 13,113,704 (12,779,366) Finance 2,533,598 7,563,509 2,680,193 8,215,255 (5,535,062) 3,020,559 8,291,764 (5,271,205) Fire 16,451,469 80,469,519 15,644,636 83,895,266 (68,250,630) 16,145,997 85,672,244 (69,526,247) Human Resources 1,400,356 7,914,909 1,442,568 6,214,199 (4,771,631) 1,747,884 6,384,492 (4,636,608) Information Technology 6,174,409 17,952,942 6,423,989 19,930,905 (13,506,916) 7,092,956 20,883,669 (13,790,713) Intergovernmental 45,033,256 (28,234,623) 43,513,497 (36,738,200) 80,251,697 45,954,723 (27,077,168) 73,031,891 Legal 1,524,060 9,661,565 1,587,659 9,910,818 (8,323,159) 1,609,820 10,423,718 (8,813,898) Library 453,968 18,104,231 373,000 19,093,738 (18,720,738) 265,200 20,164,159 (19,898,959) Mayor's Office 2,275,771 5,289,090 1,255,817 4,489,624 (3,233,807) 1,302,683 4,475,594 (3,172,911) Mayor - Community Engagement 1,443,558 4,288,161 1,395,293 4,354,969 (2,959,676) 1,523,287 4,402,220 (2,878,933) Organizational Effectiveness 567,648 1,798,245 765,391 2,415,156 (1,649,765) 870,965 2,530,325 (1,659,360) Parks & Recreation 16,221,376 50,499,959 15,204,728 52,765,529 (37,560,801) 9,535,666 47,247,256 (37,711,590) Planning & Development Services 34,782,455 23,684,778 24,114,997 23,569,554 545,443 28,582,319 25,669,409 2,912,910 Police 10,744,222 96,175,698 11,132,304 101,433,245 (90,300,941) 11,275,207 105,117,980 (93,842,773) Police Accountability 0 504,318 0 553,786 (553,786) 0 615,098 (615,098) Public Works 974,701 11,394,176 987,630 12,547,672 (11,560,042) 1,138,200 12,970,621 (11,832,421) Subtotal - Operating Costs 141,968,513 325,530,823 128,424,619 331,612,320 (203,187,701) 131,813,598 347,821,431 (216,007,833) Property Tax Revenue 188,631,024 0 203,187,701 0 203,187,701 216,007,833 0 216,007,833 Subtotal - Current Costs/Revenues 188,631,024 0 203,187,701 0 203,187,701 216,007,833 0 216,007,833 General Fund Total 330,599,537 325,530,823 331,612,320 331,612,320 0 347,821,431 347,821,431 0 Capital Funds1 Arts & History 856,272 1,072,266 0 375,000 (375,000) 0 239,100 (239,100) Finance 0 99,082 0 388,853 (388,853) 0 438,197 (438,197) Fire 2,624,069 5,913,701 3,120,000 2,869,401 250,599 3,359,814 5,738,018 (2,378,204) Human Resources 0 15,097 0 254,463 (254,463) 0 294,893 (294,893) Information Technology 221,689 2,392,688 100,000 2,224,317 (2,124,317) 0 4,939,648 (4,939,648) Intergovernmental 25,756,521 2,042,075 26,774,310 725,000 26,049,310 32,295,899 325,000 31,970,899 Library 1,177,823 1,909,232 30,250 600,638 (570,388) 0 3,250,000 (3,250,000) Mayor - Community Engagement 0 640,989 0 561,570 (561,570) 0 500,000 (500,000) Organizational Effectiveness 0 0 0 319,168 0 0 309,108 (309,108) Parks & Recreation 10,937,084 22,195,307 9,527,288 20,071,271 (10,543,983) 13,031,426 21,558,217 (8,526,791) Planning & Development Services 103,019 780,926 250,000 3,121,162 (2,871,162) 0 5,525,000 (5,525,000) Police 1,918,208 4,404,220 1,779,633 1,944,943 (165,310) 1,435,368 4,623,023 (3,187,655) Public Works 11,760,742 17,075,341 0 18,169,289 (18,169,289) 0 5,589,686 (5,589,686) Capital Funds Total 55,355,426 58,540,924 41,581,481 51,625,075 (9,724,426) 50,122,507 53,329,890 (3,207,383) Tax Supported Funds Total 385,954,963 384,071,747 373,193,801 383,237,395 (9,724,426) 397,943,938 401,151,321 (3,207,383) Retained Earnings or Retained Earnings or Enterprise Funds Fund Balance Fund Balance Airport 116,040,110 161,625,935 97,096,302 227,551,453 (130,455,151) 102,133,036 460,803,690 (358,670,654) Geothermal 2,576,884 2,205,086 893,380 1,378,197 (484,817) 1,165,689 1,514,796 (349,107) Municipal Irrigation 82,517 120,832 80,046 164,626 (84,580) 86,612 103,470 (16,858) Solid Waste 48,560,526 48,953,669 50,457,520 51,134,727 (677,207) 55,666,909 55,927,083 (260,174) Water Renewal 103,732,296 159,683,702 107,125,082 227,703,083 (120,578,001) 116,062,021 246,239,009 (130,176,988) Enterprise Funds Total 270,992,333 372,589,224 255,652,330 507,932,086 (252,279,756) 275,114,267 764,588,048 (489,473,781) Other Funds Contingent Appropriation 1,296 570,000,000 570,000,000 0 570,000,000 570,000,000 0 Boise Municipal Golf Fund 0 0 0 0 0 7,902,234 8,471,449 (569,215) Debt Service 107,644 993,456 0 0 0 0 0 0 Economic Development 181,764 0 124,947 0 124,947 113,324 0 113,324 Fleet Services 5,347,544 5,166,902 4,547,100 4,933,964 (386,864) 4,912,480 5,273,584 (361,104) Health Insurance 31,668,682 31,283,633 32,520,000 33,181,260 (661,260) 33,561,950 34,256,880 (694,930) Heritage 3,274,185 3,139,643 829,000 1,680,000 (851,000) 1,051,000 3,265,000 (2,214,000) Housing - HUD Funds2 1,727,551 1,856,372 4,103,500 5,157,033 (1,053,533) 2,778,500 4,365,573 (1,587,073) Housing - Projects and Special Activities 16,569,125 4,085,787 193,000 858,190 (665,190) 353,000 1,397,060 (1,044,060) Housing - Property Management 2,433,727 2,249,000 1,592,951 2,532,051 (939,100) 2,507,691 2,592,265 (84,574) Humane Society Trust 541 0 0 0 0 0 0 0 LM Cunningham 173,796 82,832 48,000 85,530 (37,530) 48,000 110,400 (62,400) Risk Management Funds3 10,183,518 7,670,474 8,366,282 9,522,837 (1,156,555) 10,871,735 9,428,815 1,442,920 Other Funds Total 71,669,373 56,528,099 622,324,780 627,950,865 (5,626,085) 634,099,914 639,161,026 (5,061,112) City Subtotal 728,616,669 813,189,070 1,251,170,911 1,519,120,346 (267,630,267) 1,307,158,119 1,804,900,395 (497,742,276) City Grand Total 728,616,669 813,189,070 1,251,170,911 1,519,120,346 (267,630,267) 1,307,158,119 1,804,900,395 (497,742,276) Property Tax Revenues 188,631,024 203,187,701 216,007,833 Total of All Other Revenues 539,985,645 1,047,983,210 1,091,150,286 Use (Source) of Fund Balance (84,572,400) (267,630,267) (497,742,276) Property tax revenues relate to "Tax Supported Funds" (General Fund and Capital Fund) only. Publication of this notice of public hearing, as required by State Code (Section 50-1002), will be made on June 28, 2026 and July 5, 2026 in the Idaho Statesman. 1This grouping includes the Capital Fund, Development Impact Fee Fund, and Open Space and Clean Water Levy Fund. 2 This grouping includes the Community Development Block Grant Fund and HOME Fund 3 This grouping includes the Risk Management Fund and the Workers Compensation Fund.