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FY27 Adopted BudgetTROPHY CLUB FISCAL YEAR BUDGET PREPARED BY FINANCE DEPARTMENT TROPHY CLUB TEXAS 2026 2027 A D O P T E D C U R R E N T S T A T E adopted budget This budget will raise more revenue from property taxes than last year's budget by an amount of $72,865, which is a 0.64 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $155,005. FY 2026-2027 2 ADOPTED BUDGET Honorable Mayor, Members of the Town Council, and Citizens of Trophy Club: It is my pleasure to present the Town of Trophy Club's Proposed Fiscal Year (FY) 2027 Budget and Capital Improvement Program. This budget reflects our continued commitment to responsible financial stewardship while making strategic investments that preserve the exceptional quality of life our residents have come to expect. Developed in alignment with the Town Council's strategic priorities, the FY 2027 Proposed Budget balances the need to maintain high-quality municipal services while investing in critical infrastructure, public safety, parks, and community amenities that will benefit Trophy Club for years to come. Investing in Our Employees The Town's greatest asset continues to be its employees. The proposed budget maintains a competitive compensation program that supports the recruitment and retention of highly qualified professionals while recognizing the dedication of those who serve our community each day. Funding is included for cost-of-living adjustments, performance-based merit increases, and strategic staffing enhancements that strengthen service delivery and position the Town to meet future service demands. Expanding Parks and Recreation Opportunities FY 2027 marks an exciting milestone for the Parks and Recreation Department. The Town will begin implementing projects identified in the recently adopted Parks Master Plan, including median enhancements, ADA trail improvements, park facility upgrades, and the installation of wayfinding signage to improve accessibility and enhance the community's appearance. In addition, the acquisition of a new recreation facility will significantly expand programming opportunities for residents of all ages and further the Town's commitment to providing exceptional recreational amenities. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright QUOTE FY 2026-2027 3 ADOPTED BUDGET Strengthening Public Safety The proposed budget continues to prioritize public safety through investments in modern equipment, facility improvements, and regional collaboration. Planned projects include upgraded electronic access control systems, replacement of police technology, and essential improvements to Town facilities that support our Police and Fire Departments. Additionally, the Town will strengthen its regional partnership with the City of Roanoke through the addition of a shared Emergency Management Coordinator, enhancing emergency preparedness while maximizing resources through intergovernmental cooperation. Preserving Community Infrastructure Protecting and maintaining the Town's infrastructure remains one of our highest priorities. FY 2027 includes major street reconstruction projects on Creekmere Drive and Creekmere Court, sidewalk rehabilitation in several neighborhoods, and continued investment in maintaining streets, facilities, and other public assets. By emphasizing preventive maintenance and planned asset replacement, the Town reduces long-term costs while preserving the quality and reliability of the infrastructure residents depend upon every day. Strategic Capital Investment The FY 2027 Capital Improvement Program continues the Town's long-term investment in infrastructure through a comprehensive six-year plan totaling more than $24 million. Planned investments include street reconstruction, sidewalk rehabilitation, implementation of projects identified in the Parks Master Plan, median refurbishments, wayfinding signage, facility security enhancements, equipment replacement, and other critical infrastructure improvements. These investments position the Town to meet future needs while protecting and enhancing existing public assets. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright QUOTE FY 2026-2027 4 ADOPTED BUDGET Operational Excellence and Financial Stewardship The FY 2027 Proposed Budget reflects the Town's ongoing commitment to conservative financial management and operational efficiency. Revenues have been estimated conservatively, expenditures have been carefully evaluated, and funding decisions have been made with both current needs and long- term sustainability in mind. A significant operational initiative included in this budget is the trans ition to an outsourced Human Resources model. This change eliminates two full-time positions while maintaining a high level of professional human resources services and is expected to generate an nual savings of approximately $175,000. This initiative demonstrates the Town's commitment to continuously evaluating service delivery models to improve efficiency, reduce costs, and maximize the value of taxpayer dollars. Tax Rate The FY 2027 Proposed Budget is based on the voter-approval tax rate, consistent with the Town Council's long-standing direction to utilize the voter-approval rate as the basis for annual budget development. This policy provides the financial capacity necessary to maintain exceptional municipal services, preserve existing infrastructure, and make strategic investments in the Town's future while ensuring revenues keep pace with increasing operational demands. The Town Council has also established a long-term objective of maintaining a stable Interest and Sinking (I&S) tax rate of approximately $0.1050 through prudent debt planning and disciplined financial management. This strategy provides greater predictability for taxpayers, supports the Town's long-term Capital Improvement Program, and preserves the financial flexibility necessary to address future infrastructure needs. Together, these guiding principles reflect the Town's commitment to sound fiscal stewardship and long-term financial sustainability. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright FY 2026-2027 5 ADOPTED BUDGET Looking Ahead The FY 2027 Proposed Budget represents far more than an annual financial plan—it is a strategic roadmap for the future of Trophy Club. Through thoughtful planning, responsible budgeting, and disciplined capital investment, we are preserving our infrastructure, enhancing public services, expanding recreational opportunities, and ensuring the Town remains one of the premier communities in Texas. I would like to express my sincere appreciation to the Mayor and Town Council for their continued leaders hip and support throughout the budget development process. I also extend my gratitude to our department directors and Town employees whose professionalism, collaboration, and dedication made this budget possible. Finally, I thank the residents of Trophy Club for their continued trust and engagement. Together, we will continue building a strong, vibrant, and financially sustainable community for generations to come. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright QUOTE Respectfully submitted, Brandon Wright Town Manager Trophy Club Texas FY 2026-2027 6 ADOPTED BUDGET B U D G E T C A L E N D A R important dates as executed in the planning of the FY 2027 budget QUOTE FY 2026-2027 7 ADOPTED BUDGET FY27 Tax Rate GOVERNMENTAL FUNDS COMPONENT UNITS 0.412864 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund TIRZ #1 Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC Fund Total Beginning Fund Balance - FY25 ACFR less FY26 Exp 8,223,004$ 379,000$ 8,500,000$ 8,353,893$ 3,925,090$ 669,176$ 7,595$ 94,121$ 448,315$ 44,913$ 656,980$ 289,714$ 9,886$ 671,945$ 4,760,790$ 3,104,654$ 13,471,805$ Revenue Property Tax 9,862,487 3,161,067 65,000 13,088,554 Licenses and Permits 119,000 119,000 Franchise Fees 1,040,000 1,040,000 Sales/Occupancy Tax 1,845,000 900,000 430,000 437,750 100,000 750,000 4,462,750 Fines and Fees 452,874 - - 54,000 185,000 420,000 1,111,874 Intergovernmental (MUD)2,096,074 2,096,074 Grants - 2,500,000 4,000 2,504,000 Charges for Service 1,837,571 1,837,571 Investment Income 425,000 100,000 900 1,000 10,000 600 50,000 587,500 Miscellaneous Income 176,000 2,732 15,000 30,000 223,732 Bond Proceeds - Contributions 990,000 251,500 1,241,500 Total Revenue 17,854,006$ 3,163,798$ 3,490,000$ 251,500$ 1,015,000$ 430,900$ -$ -$ 442,750$ 54,000$ 10,000$ 165,000$ -$ 185,600$ 470,000$ 780,000$ 28,312,554$ Expenditures General Government - 500,000 4,000 709,770 1,213,770 Manager's Office 648,314 648,314 Town Secretary's Office 333,210 333,210 Mayor & Council 28,000 28,000 Legal 215,000 215,000 Police 4,622,550 275,000 661,000 539,737 6,098,288 Emergency Medical Services 1,936,123 328,683 2,264,806 Fire 2,096,074 61,500 2,157,574 Streets 314,950 5,025,000 47,000 462,715 386,996 6,236,662 Parks 1,946,824 100,000 90,000 180,474 2,317,298 Recreation 609,448 80,000 5,000 694,448 Pool 491,021 491,021 Community Events 66,300 869,186 935,486 Community Development 559,965 559,965 Finance 751,854 751,854 Municipal Court 155,000 - - 155,000 Human Resources 314,207 314,207 Communications 184,853 184,853 Information Services 738,016 53,000 791,016 Facility Maintenance 1,965,200 1,965,200 Debt Service - 3,382,968 200 3,383,168 Capital - Projects - - - - - Total Expenditures 17,976,908$ 3,382,968$ 5,900,000$ 1,321,183$ 869,186$ 462,715$ -$ -$ 539,737$ 5,000$ -$ 4,000$ -$ 180,474$ 386,996$ 709,970$ 31,739,139$ Current Revenues to Expenditures (122,902)$ (219,170)$ (2,410,000)$ (1,069,683)$ 145,814$ (31,815)$ -$ -$ (96,987)$ 49,000$ 10,000$ 161,000$ -$ 5,126$ 83,004$ 70,030$ (3,426,584)$ Other Sources (Uses): Debt Issuance - Transfers In 93,232 201,688 225,000 - 519,920 Excess Current Revenue (122,902) Transfers Out - 200,000 25,000 - - - 294,920 (519,920) Total Other Sources (Uses)(29,670)$ 201,688$ 225,000$ -$ (200,000)$ (25,000)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (294,920)$ (122,902)$ Net Increase (Decrease)(29,670)$ (17,482)$ (2,185,000)$ (1,069,683)$ (54,186)$ (56,815)$ -$ -$ (96,987)$ 49,000$ 10,000$ 161,000$ -$ 5,126$ 83,004$ 364,950$ (2,836,743)$ Ending Fund balance 8,193,334$ 361,518$ 6,315,000$ 7,284,210$ 3,870,904$ 612,361$ 7,595$ 94,121$ 351,328$ 93,913$ 666,980$ 450,714$ 9,886$ 677,071$ 4,843,794$ 3,469,604$ 37,302,333$ All Funds Summary - Fiscal Year 2027 PROPRIETARY FUNDS 8FY 2026-20278ADOPTED BUDGET REVENUE DETAIL FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED PROPERTY TAXES Property Taxes 8,569,050$ 9,013,839$ 9,563,957$ 9,842,996$ 9,842,996$ 9,827,618$ 9,840,287$ 10,184,697$ Property Taxes/Prior Year 22,362 16,365 27,370 10,200 10,200 (2,086) 10,200 10,200 Property Taxes/P & I 39,374 (25,579) (27,617) 12,000 12,000 (67,815) 12,000 12,000 TOTAL PROPERTY TAXES 8,630,786$ 9,004,625$ 9,563,710$ 9,865,196$ 9,865,196$ 9,757,718$ 9,862,487$ 10,206,897$ SALES TAXES Sales Tax - General 1,509,342$ 1,701,941$ 1,885,747$ 1,600,000$ 1,600,000$ 1,411,730$ 1,750,000$ 1,802,500$ Mixed Beverage Tax 104,404 86,925 94,387 95,000 95,000 78,506 95,000 97,850 TOTAL SALES TAXES 1,613,746$ 1,788,866$ 1,980,133$ 1,695,000$ 1,695,000$ 1,490,237$ 1,845,000$ 1,900,350$ FRANCHISE FEES Electric 568,985$ 590,973$ 610,039$ 590,000$ 590,000$ 620,605$ 610,000$ 610,000$ Gas 200,478 199,179 224,604 175,000 175,000 198,913 185,000 185,000 Telecommunications 16,975 15,102 14,319 15,000 15,000 10,145 15,000 15,000 Cable 61,173 53,587 50,242 50,000 50,000 50,539 55,000 55,000 Refuse 168,611 170,371 192,983 175,000 175,000 147,570 175,000 175,000 TOTAL FRANCHISE FEES 1,016,222$ 1,029,211$ 1,092,186$ 1,005,000$ 1,005,000$ 1,027,772$ 1,040,000$ 1,040,000$ LICENSES AND PERMITS Commercial Building Permits 76,075$ 50,376$ 791,670$ 5,000$ 5,000$ 18,499$ 5,000$ 5,000$ Residential Building Permits 29,138 76,099 173,014 60,000 60,000 30,869 30,000 30,000 Swimming Pool Permits 47,005 23,170 63,396 25,000 25,000 28,422 25,000 25,000 MEP Permits 17,030 14,245 18,120 15,000 15,000 20,023 15,000 15,000 Fire Permits/Sprinkler 6,418 13,942 23,385 3,000 3,000 6,515 5,000 5,000 CD for Health Inspection Fees 12,790 11,725 14,735 20,000 20,000 12,970 12,000 20,000 Construction Inspections - 78,428 - 30,000 30,000 211 - - Miscellaneous Permits 64,571 88,517 77,736 50,000 50,000 30,332 25,000 25,750 Multifamily Residence License - - - - - 2,305 2,000 - TOTAL LICENSES AND PERMITS 253,025$ 356,502$ 1,162,055$ 208,000$ 208,000$ 150,145$ 119,000$ 125,750$ INTERGOVERNMENTAL Intergov Trans In MUD 955,788$ 1,195,440$ 1,356,792$ 1,958,716$ 1,971,216$ 1,007,593$ 2,096,074$ 2,141,725$ TOTAL INTERGOVERNMENTAL 955,788$ 1,195,440$ 1,356,792$ 1,958,716$ 1,971,216$ 1,007,593$ 2,096,074$ 2,141,725$ GRANT REVENUE Grant Revenue 70,504$ 146,662$ 18,546$ -$ -$ 5,979$ -$ - TOTAL GRANT REVENUE 70,504$ 146,662$ 18,546$ -$ -$ 5,979$ -$ -$ FINES AND FEES Cty Veh Reg Fees/Child Safety 12,699$ 13,012$ 13,320$ 12,000$ 12,000$ 13,716$ 13,000$ 13,390$ Restitution 1,519 5,854 3,001 1,000 1,000 1,864 1,200 1,236 Records Management Revenue 1,716 1,779 1,024 1,000 1,000 1,856 1,000 1,030 Municipal Court Fines/Fees 173,076 177,056 221,711 175,000 175,000 165,256 175,000 180,250 Municipal Court Child Safety Fee 10,329 10,375 7,678 10,000 10,000 7,947 10,000 10,300 Municipal Court Security Fees - - 1,542 - - 7,675 5,000 5,000 Zoning Fees 4,105 4,715 8,645 4,500 4,500 1,400 500 515 Platting Fees 4,070 460 310 300 300 4,295 100 103 Developer Fees 500 - - - - 500 - - P & Z Administrative Fees 1,705 3,000 2,860 1,500 1,500 1,480 100 103 Recreation Programs 820 - - - - - - Day Camp Programs 97,145 99,795 108,620 90,000 90,000 103,675 105,000 108,150 Community Events Sponsorship 4,100 7,250 4,620 - - 5,500 4,000 4,000 Gingerbread House Decorating 1,770 2,420 2,100 1,500 1,500 2,916 2,000 2,000 Run 4 Kindness 993 - - - - - - - Pool Entry Fees 43,173 41,675 52,507 46,500 46,500 47,140 46,500 48,000 Daily Passes 8,646 8,723 - - - - - - Pool Rentals 3,685 4,070 9,260 14,000 14,000 7,730 9,000 9,000 Facility Rentals 2,738 3,351 750 1,800 1,800 600 5,000 1,000 Swim Team Program Fees 18,425 28,450 36,841 25,000 25,000 34,525 30,000 300,000 Aquatic Programs 12,433 12,385 15,590 11,000 11,000 17,220 13,000 13,000 Pool Concessions 1,380 16,125 14,623 12,000 12,000 12,194 13,000 13,000 9FY 2026-2027 9 ADOPTED BUDGET REVENUE DETAIL FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Denton/Tarrant Cty Pledge - Fire 17,089 16,619 17,839 18,374 18,374 18,374 18,374 18,374 Animal Control 50 150 125 100 100 50 100 100 Misc Police Revenue 5,000 - 11 - - - - - Convenience Fees - - 723 - - 3,544 1,000 1,000 TOTAL FINES AND FEES 426,346$ 458,085$ 523,700$ 425,574$ 425,574$ 459,457$ 452,874$ 729,551$ CHARGES FOR SERVICES EMS Runs 191,825$ 162,587$ 174,444$ 160,000$ 160,000$ 127,731$ 160,000$ 160,000$ NISD Contribution 137,470 161,706 178,601 187,301 187,301 187,301 181,968 187,427 PID Reimbursement 13,865 66,916 31,031 - - - - - PID Fire Assessment 519,246 535,402 567,920 - - 2,270 - - Refuse Charges for Service 1,091,667 1,141,025 1,224,352 1,450,000 1,450,000 926,190 1,495,603 1,540,471 TOTAL CHARGES FOR SERVICES 1,954,073$ 2,067,637$ 2,176,349$ 1,797,301$ 1,797,301$ 1,243,493$ 1,837,571$ 1,887,898$ #REF!#REF!#REF!#REF!INVESTMENT INCOME Interest Income 639,154$ 976,294$ 768,085$ 400,000$ 400,000$ 350,560$ 425,000$ 425,000$ TOTAL INVESTMENT INCOME 639,154$ 976,294$ 768,085$ 400,000$ 400,000$ 350,560$ 425,000$ 425,000$ MISCELLANEOUS Recreation Rentals 72,925$ 109,372$ 76,630$ 60,000$ 60,000$ 56,656$ 65,000$ 65,000$ Recreation Concession - - - - - - - - Cell Tower Revenue 107,834 118,720 23,836 80,000 80,000 99,033 95,000 97,850 Small Cell Tower Lease - 1,500 750 - - - - - Cell Tower Revenue - GASB 87 - - 83,834 - - - - - Lease Interest Revenue - GASB 8 20,188 - 10,831 - - - - - Donations 1,500 - 691 - - 1,500 - - Beautification Misc. Revenues - - - - - 250 - - Assets Sold 44,208 8,274 3,626 5,000 5,000 35,732 5,000 5,150 Vending Revenue 1,195 928 2,026 1,000 1,000 1,705 1,000 1,030 Insurance Proceeds - 294,305 - - 10,931 17,079 - - Miscellaneous Revenue 14,122 57,263 31,429 10,000 10,000 82,318 10,000 10,000 TOTAL MISCELLANEOUS 261,972$ 590,362$ 233,653$ 156,000$ 166,931$ 294,273$ 176,000$ 179,030$ TOTAL REVENUES $ 15,821,616 $ 17,613,684 $ 18,875,209 $ 17,510,787 $ 17,534,218 $ 15,787,227 17,854,006$ 18,636,201$ FY 2026-2027 10 ADOPTED BUDGET Town Manager's Office FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 515,557 $ 388,539 $ 464,519 $ 496,712 $ 496,712 $ 532,484 7% Services & Supplies 243,101 196,595 89,134 159,580 144,880 115,830 -20% TOTAL $ 758,658 $ 585,133 $ 656,292 $ 641,592 $ 470,215 $ 648,314 1% Major Changes Personnel - Assistant to Town Manager repurposed to Assistant Town Manager Services - None Town Secretary's Office FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 176,144 $ 243,044 $ 264,943 $ 264,943 $ 208,101 $ 279,055 5% Services & Supplies 33,440 47,918 56,295 56,295 38,037 54,155 -4% TOTAL 209,584$ 290,962$ 321,238$ 321,238$ 246,138$ 333,210$ 4% Major Changes Personnel - Separated from Town Manager's Department in FY24 Services - Separated from Town Manager's Department in FY24 Mayor & Council FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 5% Services & Supplies 7,662 19,338 35,000 35,000 4,203 28,000 -20% TOTAL #REF!7,662$ 35,000$ 35,000$ 4,203$ 28,000$ -20% Major Changes Personnel - Separated from Town Manager's Department in FY24 Services - Separated from Town Manager's Department in FY24 Legal FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 0% Services & Supplies 159,807 138,548 225,000 225,000 143,542 215,000 -4% TOTAL 159,807$ 138,548$ 225,000$ 225,000$ 143,542$ 215,000$ -4% Major Changes Personnel - None Services - None Police FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 3,131,324 $ 3,534,722 $ 4,172,301 $ 4,172,301 $ 3,267,709 $ 4,299,275 3% Services & Supplies 242,744 379,401 307,594 307,594 235,490 323,275 5% TOTAL $ 3,374,068 $ 3,914,123 $ 4,158,757 $ 4,479,895 $ 4,479,895 $ 3,503,199 3% Major Changes Personnel - Public safety step changes implemented for FY26 Services - None CHANGES FROM FY26 TO FY27 FY 2026-2027 11 ADOPTED BUDGET Emergency Medical Services FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 1,339,484 $ 1,508,145 $ 1,531,659 $ 1,614,077 $ 1,626,577 $ 1,700,580 5% Services & Supplies 137,453 148,977 186,368 212,192 212,192 235,543 11% Capital -4,428 - - - - #DIV/0! TOTAL $ 1,476,937 $ 1,661,549 $ 1,718,027 $ 1,826,269 $ 1,838,769 $ 1,936,123 6% Major Changes Personnel -Firefighter/Paramedic repurposed to Fire/EMS Coordinator Services - None Fire FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 1,319,158 $ 1,512,697 $ 1,637,952 $ 1,650,452 $ 1,247,645 $ 1,755,540 7% Services & Supplies 252,782 267,013 330,597 330,597 187,994 340,534 3% Capital 26,077 6,332 61,500 61,500 - 197,000 220% TOTAL $ 1,598,017 $ 1,786,042 $ 2,030,049 $ 2,042,549 $ 1,435,639 $ 2,096,074 13% Major Changes Personnel -Firefighter/Paramedic repurposed to Fire/EMS Coordinator Services - None Streets FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 117,280 $ 121,083 $ 101,725 $ 150,891 $ 150,891 $ 125,586 -17% Services & Supplies 139,695 208,585 157,160 199,765 199,765 189,365 -5% TOTAL $ 256,976 $ 329,668 $ 258,885 $ 350,656 $ 350,656 $ 314,950 -10% Major Changes Personnel - None Services - None Parks FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 758,108 $ 897,915 $ 975,525 $ 1,195,474 $ 1,197,474 $ 1,204,999 1% Services & Supplies 661,455 634,814 737,762 825,750 836,681 741,825 -10% TOTAL $ 1,419,563 $ 1,532,729 $ 1,713,287 $ 2,021,224 $ 2,034,155 $ 1,946,824 -4% Major Changes Services - None Recreation FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 584,072 $ 576,905 $ 398,750 $ 449,779 $ 451,779 $ 461,928 3% Services & Supplies 235,947 270,474 93,787 129,520 129,520 147,520 14% TOTAL $ 820,019 $ 847,380 $ 492,537 $ 579,299 $ 581,299 $ 609,448 5% Major Changes Personnel - Added a Recreation Coordinator to support new recreation facility Services - New Recreation center added in FY27 Personnel - One Parks Maintenance worker changed from part time to full time in FY27, to replace contractor. FY 2026-2027 12 ADOPTED BUDGET Community Pool FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ - $ 1,355 $ 272,431 $ 315,051 $ 315,751 $ 326,071 3% Services & Supplies - 63 149,396 145,260 145,260 164,950 14% TOTAL $ - $ 1,418 $ 421,828 $ 460,311 $ 461,011 $ 491,021 7% Major Changes Personnel - None Services - None Community Events FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Services & Supplies $ 63,265 $ 45,479 $ 66,300 $ 66,300 $ 32,955 $ 66,300 0% TOTAL $ 63,265 $ 45,479 $ 66,300 $ 66,300 $ 32,955 $ 66,300 0% Major Changes Services - None Community Development FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 357,464 $ 302,588 $ 316,763 $ 349,050 $ 351,550 $ 329,740 -6% Services & Supplies 125,928 208,869 294,755 234,475 234,475 230,225 -2% TOTAL $ 483,392 $ 511,456 $ 611,519 $ 583,525 $ 586,025 $ 559,965 -4% Major Changes Personnel - None Services - None Finance FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 318,889 $ 408,295 $ 458,107 $ 488,926 $ 493,426 $ 521,177 7% Services & Supplies 185,837 200,511 224,419 238,170 238,170 230,678 -3% TOTAL $ 504,727 $ 608,806 $ 682,527 $ 727,096 $ 731,596 $ 751,854 3% Major Changes Personnel - None Services - New auditor for FY27 Municipal Court FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - #DIV/0! Services & Supplies 90,063 2,950 140,206 110,000 110,000 155,000 41% TOTAL $ 90,063 $ 2,950 $ 140,206 $ 110,000 $ 110,000 $ 155,000 41% Major Changes Personnel - None Services - None FY 2026-2027 13 ADOPTED BUDGET Human Resources FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 158,184 $ 235,179 $ 283,482 $ 325,309 $ 227,725 $ 48,457 -85% Services & Supplies 109,920 110,186 122,409 153,250 90,910 265,750 73% TOTAL $ 268,104 $ 345,365 $ 405,891 $ 478,559 $ 318,635 $ 314,207 -34% Major Changes Personnel - Department outsourced to third party for FY27 Services - Department outsourced to third party for FY27 Communications FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 138,804 $ 118,614 $ 144,871 $ 144,871 $ 117,237 $ 129,903 -10% Services & Supplies 74,151 32,737 68,350 68,350 20,998 54,950 -20% TOTAL $ 212,955 $ 151,351 $ 213,221 $ 213,221 $ 138,234 $ 184,853 -13% Major Changes Personnel - Shifted 25% more personnel to HOT Services - None Information Services FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 0% Services & Supplies 651,952 580,151 587,593 733,538 733,538 738,016 1% TOTAL $ 651,952 $ 580,151 $ 587,593 $ 733,538 $ 733,538 $ 738,016 1% Major Changes Personnel - None Services - None Facilities Maintenance FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED % Change (Bud. vs. Pro) Personnel $ 68,701 $ - $ - $ - $ - $ - #DIV/0! Services & Supplies 1,353,742 1,501,276 1,611,412 1,866,900 1,866,900 1,965,200 5% TOTAL $ 1,422,443 $ 1,501,276 $ 1,611,412 $ 1,866,900 $ 1,866,900 $ 1,965,200 5% Major Changes Personnel - None Services - New Recreation center added in FY27 FY 2026-2027 14 ADOPTED BUDGET Town Manager's Office FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries 394,450$ 263,051$ 312,430$ 327,299$ 327,299$ 270,583$ 357,073$ 367,786$ Salaries - Overtime - - - - - - - - Longevity 983 - - - - 299 407 419 Certification Pay 1,981 13,705 2,355 2,340 2,340 1,811 2,280 2,340 Cell Phone Stipend 2,000 1,899 2,053 2,040 2,040 1,578 1,980 2,040 Retirement 55,710 52,056 65,485 70,464 70,464 57,140 73,595 75,803 457 Contributions - - 6,000 6,650 6,650 7,000 11,200 11,200 Medical Insurance 32,401 24,881 24,181 27,115 27,115 21,819 28,260 29,108 Dental Insurance 1,899 1,917 2,125 2,449 2,449 1,968 2,847 2,933 Vision Insurance 273 560 422 421 421 338 408 420 Life Insurance & Other 1,164 1,222 1,292 1,821 1,821 1,071 1,722 1,773 Social Security Taxes 14,700 15,811 15,451 22,225 22,225 15,401 18,237 18,784 Medicare Taxes 4,162 4,206 5,112 5,198 5,198 4,519 5,607 5,776 Unemployment Taxes 54 23 117 491 491 123 479 493 Workers Compensation 1,032 389 540 1,409 1,409 297 609 627 Auto/Housing Allowance 4,750 8,819 26,957 26,790 26,790 20,279 25,380 25,380 Mileage Allowance - - - - - 1,000 2,400 2,400 Employee Relations - - - - - - - - Total Personnel $ 515,557 $ 388,539 $ 464,519 $ 496,712 $ 496,712 $ 405,225 $ 532,484 $ 547,281 Services/Supplies Professional Outside Services 110,569$ 34,254$ 21,577$ 42,000$ 40,000$ 22,689$ 20,500$ 20,500$ Records Management 2,931 - - - - - - - Elections 19,439 - - - - - - - Lobbying - - - - - - - - Advertising - - - - - - - - Legal Notices 535 538 646 1,000 - - 500 1,000 Printing 64 120 194 300 300 187 300 300 Schools & Training 5,680 2,865 8,004 5,000 5,000 2,580 4,000 5,000 Service Charges & Fees - - - - - - - - Communications/Pagers/Mobiles 417 341 494 500 500 353 500 500 Dues & Membership 21,244 24,477 27,391 26,500 26,500 28,806 27,500 27,500 Travel & Per Diem 8,476 6,597 8,744 18,000 18,000 6,906 16,000 18,000 Meetings 2,202 1,702 2,091 - - 75 - - Meals - - 691 4,000 4,000 2,001 5,000 5,000 Office Supplies 2,768 2,675 658 750 750 678 700 700 Postage 1,144 270 96 500 500 137 300 300 Publications/Books/Subscriptions 124 514 30 30 30 30 30 30 Mayor/Council Expense 18,990 - - - - - - - Furniture/Equipment <$5,000 2,831 - 170 500 500 - 500 500 Contingency Expense 39,963 20,596 15,871 60,000 48,300 547 40,000 40,000 Miscellaneous Expense 5,726 101,644 2,476 500 500 - - - Total Services/Supplies 243,101$ 196,595$ 89,134$ 159,580$ 144,880$ 64,990$ 115,830$ $ 119,330 Total Expenditures $ 758,658 $ 585,133 $ 553,653 $ 656,292 $ 641,592 $ 470,215 $ 648,314 $ 666,611 FY 2026-2027 15 ADOPTED BUDGET Town Manager's Office FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED POSITION TITLE FY 2025 FY 2026 FY 2027 TOWN MANAGER 0.95 0.95 0.95 ASST TO TOWN MANAGER 1.00 1.00 0.00 ASST TOWN MANAGER 0.00 0.00 1.00 TOTAL FTEs 1.95 1.95 1.95 5% Funded by Hotel Occupancy Fund PERSONNEL SCHEDULE FY 2026-2027 16 ADOPTED BUDGET Town Secretary's Office FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED BUDGET FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries -$ 125,478$ 167,365$ 181,014$ 181,014$ 141,691$ 187,434$ 193,057$ Overtime - - - - - 76 - - Longevity - - - - - 305 425 438 Certification Pay - 1,992 3,623 4,275 4,275 3,235 5,400 5,400 Cell Phone Stipend - 723 1,334 1,800 1,800 1,393 1,800 1,800 Retirement - 16,813 23,800 26,793 26,793 20,911 27,755 28,587 457 Contributions - - 4,000 4,000 4,000 4,000 4,000 4,000 Medical Insurance - 18,753 23,587 24,920 24,920 20,024 29,475 30,360 Dental Insurance - 1,517 2,021 2,330 2,330 1,872 2,796 2,880 Vision Insurance - 340 426 425 425 342 425 438 Life Insurance & Other - 807 1,028 1,459 1,459 878 1,432 1,475 Social Security Taxes - 7,684 10,606 11,544 11,544 9,099 12,067 12,429 Medicare Taxes - 1,797 2,464 2,700 2,700 2,128 2,822 2,907 Unemployment Taxes - 18 175 504 504 126 504 519 Workers Compensation - 222 268 779 779 164 320 329 Pre-Employment Physicals/Testing - - - - - - - - Mileage Allowance - - 2,347 2,400 2,400 1,857 2,400 2,400 Employee Relations - - - - - - - - Total Personnel $ - $ 176,144 $ 243,044 $ 264,943 $ 264,943 $ 208,101 $ 279,055 $ 287,019 Services/Supplies Professional Outside Services -$ 1,755$ 23,269$ 20,000$ 20,000$ 14,986$ 19,000$ 20,000$ Records Management - 4,136 2,764 4,825 4,825 4,023 4,825 4,825 Elections - 13,340 10,712 15,000 15,000 12,438 15,000 15,000 Lobbying - - - - - - - - Advertising - - - - - - - - Legal Notices - 5,467 203 2,500 2,500 226 1,000 2,500 Printing - 119 - 150 150 30 150 150 Schools & Training - 2,670 2,945 4,000 4,000 2,055 4,200 4,000 Service Charges & Fees - 8 - - - - - - Communications/Pagers/Mobiles - 304 494 480 480 304 480 480 Equipment Maintenance - - - - - - - - Dues & Membership - 760 1,004 1,000 1,000 1,047 1,100 1,000 Travel & Per Diem - 2,567 1,324 3,000 3,000 1,364 3,000 3,000 Meetings - 180 287 500 500 245 500 500 Meals - - 65 100 100 - 100 100 Office Supplies - 1,867 823 1,600 1,600 498 1,500 1,600 Postage - 56 221 40 40 104 200 40 Publications/Books/Subscriptions - 210 3,806 3,100 3,100 718 3,100 3,100 Mayor/Council Expense - - - - - - - - Small Equipment - - - - - - - - Furniture/Equipment <$5,000 - - - - - - - - Contingency Expense - - - - - - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies -$ 33,440$ 47,918$ 56,295$ 56,295$ 38,037$ 54,155$ 56,295$ Total Expenditures $ - $ 209,584 $ 290,962 $ 321,238 $ 321,238 $ 246,138 $ 333,210 $ 343,314 POSITION TITLE FY 2025 FY 2026 FY 2027 TOWN SECRETARY 1.00 1.00 1.00 RECORDS ANALYST 1.00 0.00 0.00 RECORDS COORD./ASST. TOWN SEC.0.00 1.00 1.00 TOTAL FTEs 2.00 2.00 2.00 PERSONNEL SCHEDULE FY 2026-2027 17 ADOPTED BUDGET Mayor & Council FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Longevity - - - - - - - - Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services -$ -$ -$ -$ -$ -$ -$ -$ Legal Notices - - - - - - - - Printing - 282 147 - - - - - Schools & Training - 2,315 3,475 21,000 21,000 381 14,000 14,000 Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - 1,518 1,650 - - 1,200 - - Travel & Per Diem - 952 5,389 - - - - - Meetings - 1,483 6,354 12,000 12,000 506 12,000 12,000 Meals - - 76 - - 136 - - Office Supplies - 1,112 2,248 1,750 1,750 1,793 1,750 1,750 Postage - - - 250 250 - 250 250 Publications/Books/Subscriptions - - - - - - - - Miscellaneous Expense - - - - - 188 - Total Services/Supplies -$ 7,662$ 19,338$ 35,000$ 35,000$ 4,203$ 28,000$ 28,000$ Total Expenditures -$ 7,662$ 19,338$ 35,000$ 35,000$ 4,203$ 28,000$ 28,000$ FY 2026-2027 18 ADOPTED BUDGET Legal FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Longevity - - - - - - - - Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services 159,806$ 138,446$ 164,976$ 225,000$ 225,000$ 143,542$ 215,000$ 225,000$ Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - - - - - - - - Postage 1 - - - - - - - Publications/Books/Subscriptions - 102 - - - - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies 159,807$ 138,548$ 164,976$ 225,000$ 225,000$ 143,542$ 215,000$ 225,000$ Total Expenditures 159,807$ 138,548$ 164,976$ 225,000$ 225,000$ 143,542$ 215,000$ 225,000$ POSITION TITLE FY 2025 FY 2026 FY 2027 TOWN ATTORNEY 0.00 0.00 0.00 TOTAL FTEs 0.00 0.00 0.00 PERSONNEL SCHEDULE FY 2026-2027 19 ADOPTED BUDGET Police FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries 2,125,776$ 2,370,800$ 2,559,506$ 2,641,928$ 2,641,928$ 2,063,209$ 2,756,764$ 2,839,467$ Salaries - Part Time - - 3,632 - - 135 207,000 213,210 Seasonal 84,347 93,677 125,198 207,000 207,000 125,043 - - Overtime 238,146 230,842 224,033 220,000 220,000 267,705 220,000 226,600 Longevity 9,148 9,040 11,155 11,858 11,858 12,618 12,708 13,089 Certification 24,250 20,794 22,301 26,100 26,100 19,505 31,500 31,500 Cell Phone Stipend 5,169 4,553 4,528 4,500 4,500 3,482 4,500 4,500 Retirement 301,302 346,673 388,851 412,191 412,191 340,008 425,734 438,506 457 Contributions - - 4,000 4,000 4,000 4,000 4,000 4,000 Medical Insurance 141,769 171,376 192,877 219,133 219,133 178,966 272,507 280,682 Dental Insurance 8,770 15,871 19,282 23,897 23,897 18,683 29,959 30,858 Vision Insurance 1,352 3,663 4,214 4,464 4,464 3,464 4,723 4,864 Life Insurance & Other 9,238 13,600 14,553 21,358 21,358 11,871 21,495 22,140 Social Security Taxes 99,506 165,779 179,369 190,428 190,428 151,731 197,936 203,874 Medicare Taxes 23,545 39,439 42,129 44,582 44,582 35,896 46,302 47,691 Unemployment Taxes 302 960 4,088 8,806 8,806 3,303 8,806 9,070 Workers' Compensation 58,404 47,056 54,097 130,511 130,511 27,493 53,798 55,412 Pre-Employment Physicals/Testing 300 600 - 1,545 1,545 600 1,545 1,591 Total Personnel $ 3,131,324 $ 3,534,722 $ 3,853,813 $ 4,172,301 $ 4,172,301 $ 3,267,709 $ 4,299,275 $ 4,427,054 Services & Supplies Professional Outside Services 1,378$ -$ 133$ -$ -$ 1,404$ -$ -$ Advertising 115 139 - 1,500 1,500 - 1,500 1,500 Legal Notices - 805 27 - - - - - Printing - 1,168 313 - - 71 - - Abatements 217 - - - - - - - Schools & Training 2,497 3,650 6,774 - - 2,655 - - Communications/Pagers/Mobiles 16,170 13,458 15,917 18,500 18,500 14,581 26,000 18,500 Building Maintenance - 76 - - - - - - Vehicle Maintenance 51,942 159,603 70,071 65,000 65,000 46,326 66,000 6,500 Equipment Maintenance - 726 23 - - - - - Dispatch - Denton County 40,484 46,216 46,365 48,467 48,467 48,467 50,675 48,467 Dues & Membership 3,103 1,578 2,830 4,000 4,000 2,310 4,000 4,000 Travel & Per Diem 6,413 24,298 18,092 16,000 16,000 9,280 20,000 16,000 Meetings 162 478 962 - - 15 - - Meals - - - - - 56 Office Supplies 1,428 191 2,855 2,400 2,400 2,141 2,400 2,400 Postage 482 296 260 400 400 238 400 400 Publications/Books/Subscription - - 1,242 2,000 2,000 2,415 2,000 2,000 Fuel 68,492 67,156 69,150 85,000 85,000 53,204 85,000 85,000 Uniforms 15,967 27,914 36,016 28,000 28,000 25,177 28,000 28,000 Protective Clothing - - 62 - - - - - Investigative Materials 6,276 1,972 2,430 5,500 5,500 6,143 5,500 5,500 Animal Control 4,283 2,905 2,922 4,500 4,500 1,472 4,500 4,500 Small Equipment 3,746 9,215 9,271 2,700 2,700 3,776 2,700 2,700 Furniture/Equipment <$5,000 1,085 519 1,634 2,500 2,500 234 2,500 2,500 Hardware 2,580 - - - - - - - Maintenance Supplies 330 - 27 27 27 - - - Miscellaneous Expense 1,776 3,209 3,027 2,100 2,100 589 2,100 2,100 Vehicle Expense - 595 - - - - - - Capital Outlay - 748 - - - - - - Programs & Special Projects 13,819 12,486 14,543 19,000 19,000 14,937 20,000 19,000 Total Services/Supplies $ 242,744 $ 379,401 $ 304,944 $ 307,594 $ 307,594 $ 235,490 $ 323,275 $ 249,067 Total Expenditures $ 3,374,068 $ 3,914,123 $ 4,158,757 $ 4,479,895 $ 4,479,895 $ 3,503,199 $ 4,622,550 $ 4,676,121 FY 2026-2027 20 ADOPTED BUDGET Police FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED POSITION TITLE FY 2025 FY 2026 FY 2027 POLICE CHIEF 1.0 1.0 1.0 POLICE CAPTAIN 2.0 2.0 2.0 LIEUTENANT 1.0 1.0 1.0 POLICE SERGEANT 4.0 4.0 4.0 ANIMAL CONTROL OFFICER 1.0 1.0 1.0 DETECTIVE/JUVENILE INVESTIGATOR 2.0 2.0 2.0 POLICE OFFICER 13.0 13.0 13.0 POLICE INVESTIGATIVE ASST.1.0 0.0 0.0 EVIDENCE CUSTODIAN/PATROL ASST 1.0 1.0 1.0 POLICE SUPPORT TECHNICIAN 0.0 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 1.0 CROSSING GUARDS 3.95 3.95 3.95 TOTAL FTEs 30.95 30.95 30.95 PERSONNEL SCHEDULE FY 2026-2027 21 ADOPTED BUDGET Emergency Medical Services FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries 853,558$ 953,851$ 965,722$ 1,005,696$ 1,005,696$ 789,126$ 1,032,731$ 1,063,713$ Part-Time 23,177 35,276 41,505 50,000 62,500 58,260 110,000 110,000 Overtime 147,329 141,584 130,471 125,000 125,000 76,354 110,000 110,000 Longevity 6,916 8,002 7,634 7,406 7,406 8,446 5,728 5,899 Certification 10,185 10,461 10,637 10,650 10,650 8,682 12,150 12,150 Cell Phone Stipend 1,374 1,366 1,460 1,350 1,350 1,130 1,350 1,350 Retirement 132,628 148,610 153,618 153,999 153,999 126,128 156,588 161,286 457 Contributions - - 2,000 2,000 2,000 2,000 2,000 2,000 Medical Insurance 76,638 85,960 89,140 93,015 93,015 79,190 130,493 134,407 Dental Insurance 4,812 8,007 8,228 9,547 9,547 7,550 12,492 12,867 Vision Insurance 691 1,769 1,712 1,763 1,763 1,322 1,768 1,821 Life Insurance & Others 3,918 5,655 5,591 8,201 8,201 4,548 7,710 7,941 Social Security Taxes 37,964 69,573 70,485 69,451 69,451 57,398 74,902 77,149 Medicare Taxes 8,881 16,303 16,467 16,243 16,243 13,488 17,517 18,043 Unemployment Taxes 118 225 1,140 2,520 2,520 1,508 2,520 2,596 Workers' Compensation 25,980 21,504 25,847 57,236 57,236 11,636 22,632 23,311 Pre-Employment Physicals/Testing 5,315 - - - - - - - Total Personnel $ 1,339,484 $ 1,508,145 $ 1,531,659 $ 1,614,077 $ 1,626,577 $ 1,246,766 $ 1,700,580 $ 1,744,533 Services/Supplies Professional Outside Services 100$ 39$ -$ 1,850$ 1,850$ -$ 500$ 1,850$ Physicals & Testing - 5,175 5,436 6,250 6,250 - 6,500 6,250 Software & Support - 11,783 12,274 12,605 12,605 12,547 13,350 12,605 Collection Fees - - - - - - - - Hazmat Disposal 51 - - 300 300 1,274 300 300 Radios 212 - - 1,500 1,500 795 1,000 1,500 Schools & Training 1,645 1,090 3,269 7,500 7,500 609 7,500 7,500 Electricity 5,928 8,889 7,886 9,000 9,000 6,905 9,000 9,000 Water 4,312 4,288 4,089 4,500 4,500 2,823 4,500 4,500 Communications/Pagers/Mobiles 6,278 3,437 3,606 4,645 4,645 2,616 4,800 4,645 Building Maintenance 9,776 229 - 1,550 1,550 277 1,500 1,550 Vehicle Maintenance 3,831 25,700 27,472 12,705 12,705 12,146 12,705 12,705 Equipment Maintenance 9,250 - - 5,000 5,000 2,368 5,000 5,000 Kitchen-Janitorial Supplies - - 82 1,500 1,500 23 1,500 1,500 Emergency Management - 9,448 13,246 14,500 14,500 11,000 36,061 55,624 Dispatch - Denton County 5,061 5,622 5,224 4,954 4,954 4,954 6,827 6,827 Dues & Membership 1,234 1,841 755 3,100 3,100 2,015 3,100 3,100 Flags & Repairs - - 16,725 13,500 13,500 7,068 13,500 13,500 Travel & Per Diem 7,624 5,689 7,210 7,650 7,650 2,001 7,650 7,650 Meetings 486 862 628 700 700 358 700 700 Safety Programs - - 75 - - - - - Office Supplies 353 318 552 500 500 863 650 500 Postage 55 107 41 100 100 201 100 100 Publications/Books/Subscriptions - - - 300 300 - 300 300 Fuel 4,471 3,800 3,468 10,000 10,000 3,088 10,000 10,000 Uniforms 9,479 6,636 6,825 9,250 9,250 5,864 9,250 9,250 Medical Control 20,348 20,658 20,978 22,250 22,250 15,980 22,250 22,250 Pharmacy 2,291 4,069 5,284 7,550 7,550 3,886 7,750 7,550 Oxygen 1,148 1,373 1,066 2,000 2,000 834 1,750 2,000 FY 2026-2027 22 ADOPTED BUDGET Emergency Medical Services FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Safety Equipment/Protective Clothing 14,731 7,135 19,723 20,000 20,000 752 21,500 20,000 Disposable Supplies 12,716 14,935 14,387 13,000 13,000 6,884 15,000 13,000 Small Equipment 12,671 3,932 3,469 10,000 10,000 3,526 7,500 10,000 Maintenance Supplies 1,446 1,182 1,000 1,500 1,500 - 1,000 1,500 Miscellaneous Expense 1,956 741 1,597 2,433 2,433 2,179 2,500 2,433 Total Services/Supplies $ 137,453 $ 148,977 $ 186,368 $ 212,192 $ 212,192 $ 113,837 $ 235,543 $ 255,189 Capital Equipment -$ -$ -$ -$ -$ -$ -$ -$ Capital Expenses - 4,428 - - - - - - Total Capital $ - $ 4,428 $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,476,937 $ 1,661,549 $ 1,718,027 $ 1,826,269 $ 1,838,769 $ 1,360,603 $ 1,936,123 $ 1,999,721 POSITION TITLE FY 2025 FY 2026 FY 2027 FIRE CHIEF 0.50 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 0.50 FIRE/EMS COORDINATOR 0.00 0.00 0.50 FIRE CAPTAIN 1.50 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 4.00 FIREFIGHTER-EMT 0.50 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 1.50 SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50 0.50 PT-FIREFIGHTER PARAMEDIC/EMT 0.55 0.55 1.21 TOTAL FTEs 10.05 10.05 10.71 PERSONNEL SCHEDULE FY 2026-2027 23 ADOPTED BUDGET Fire FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 853,876 $ 953,865 $ 965,704 $ 1,005,696 $ 1,005,696 $ 790,373 $ 1,032,731 $ 1,063,713 Part-Time 23,176 35,275 41,505 50,000 62,500 58,260 110,000 110,000 Overtime 126,709 141,629 130,465 125,000 125,000 75,128 110,000 110,000 Longevity 6,916 7,503 7,634 7,406 7,406 8,446 5,728 5,899 Certification 10,183 10,449 10,637 10,650 10,650 8,681 12,150 12,150 Cell Phone Stipend 1,374 1,366 1,460 1,350 1,350 1,130 1,350 1,350 Salaries - Payout/Separations - - 6,087 10,000 10,000 2,320 10,000 10,500 Retirement 130,174 148,600 152,159 153,999 153,999 124,112 156,588 161,286 457 Contributions - - 2,000 2,000 2,000 2,000 2,000 2,000 Medical Insurance 75,815 85,995 88,422 93,015 93,015 79,172 130,493 134,407 Dental Insurance 4,762 7,999 8,167 9,547 9,547 7,524 12,492 12,867 Vision Insurance 676 1,761 1,695 1,763 1,763 1,316 1,768 1,821 Life Insurance & Others 3,869 5,637 5,551 8,201 8,201 4,528 7,710 7,941 Social Security Taxes 37,956 69,908 69,818 69,451 69,451 56,502 74,902 77,149 Medicare Taxes 8,874 16,343 16,305 16,243 16,243 13,270 17,517 18,043 Unemployment Taxes 116 223 1,139 2,520 2,520 1,504 2,520 2,596 Workers' Compensation 25,980 21,494 25,847 57,236 57,236 11,636 53,717 55,329 Recruitment - - 4,300 5,000 5,000 - 5,000 5,000 Pre-Employment Physicals/Testin 5,875 - 1,096 1,000 1,000 155 1,000 1,030 Tuition Reimbursement 2,828 4,651 5,576 7,875 7,875 1,588 7,875 8,111 Total Personnel $ 1,319,158 $ 1,512,697 $ 1,545,568 $ 1,637,952 $ 1,650,452 $ 1,247,645 $ 1,755,540 $ 1,801,191 Services/Supplies Professional Outside Services $ 196 $ - $ - $ 1,850 $ 1,850 $ - $ 500 $ 500 Physicals/Testing - 5,210 5,494 6,250 6,250 35 6,500 6,500 Software & Support 15,323 11,283 10,569 10,915 10,915 11,051 11,650 11,650 Tax Administration 1,579 1,520 1,535 - - - - - Advertising - - - 100 100 - 100 100 Printing 249 747 483 1,100 1,100 841 1,100 1,100 Schools & Training 7,889 9,757 9,305 19,900 19,900 14,704 20,000 20,000 Electricity 5,928 8,889 7,886 9,000 9,000 6,905 9,000 9,000 Water 4,312 4,288 4,089 4,500 4,500 2,823 4,500 4,500 Communications/Pagers/Mobiles 18,447 15,851 16,838 17,191 17,191 11,712 17,750 17,750 Building Maintenance 43,592 23,373 26,157 31,000 31,000 16,711 31,000 31,000 Vehicle Maintenance 19,588 57,823 17,226 51,500 51,500 28,509 51,500 51,500 Equipment Maintenance 14,537 11,313 8,569 19,500 19,500 13,431 19,500 19,500 Kitchen/Janitorial Supplies - - 2,997 7,200 7,200 1,807 5,000 5,000 Emergency Management - 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Dispatch - Denton County 5,061 5,622 5,224 4,953 4,953 4,954 6,827 6,827 Copier Rental/Lease - 1,471 1,914 2,000 2,000 1,437 2,000 2,000 Dues & Membership 18,791 26,647 32,190 39,928 39,928 38,370 48,547 48,547 Flags & Repairs - - - - - - - - Travel & Per Diem 17,461 11,000 9,999 14,510 14,510 7,165 14,510 14,510 Office Supplies 449 458 259 500 500 483 650 650 Printer Supplies 1,429 120 277 500 500 - 500 500 Postage 31 196 261 100 100 240 300 300 Publications/Books/Subscriptions - 105 707 350 350 - 350 350 Fuel 11,978 8,928 7,585 10,000 10,000 5,629 10,000 10,000 Uniforms 9,491 6,302 6,828 9,250 9,250 5,809 9,250 9,250 Safety Equipment/Protective Clot 36,947 39,563 38,268 40,000 40,000 3,707 42,500 42,500 Disposable Supplies 35 - - - - - - - Small Equipment 6,981 3,364 2,593 4,000 9,000 1,846 4,000 4,000 Hardware 1,283 54 136 3,500 3,500 246 2,000 2,000 FY 2026-2027 24 ADOPTED BUDGET Fire FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Maintenance Supplies 1,274 1,075 588 1,500 1,500 - 1,500 1,500 Miscellaneous Expense 2,580 763 1,299 2,500 2,500 614 2,500 2,500 Vehicles - - - - - - - Programs & Special Projects 7,354 10,293 15,822 16,000 11,000 7,967 16,000 16,000 Total Services/Supplies $ 252,782 $ 267,013 $ 236,098 $ 330,597 $ 330,597 $ 187,994 $ 340,534 $ 340,534 Capital Capital Replacement $ 26,077 $ 6,332 $ - $ 61,500 $ 61,500 $ - $- $ - Capital Expenses - - - - - - - - Total Capital $ 26,077 $ 6,332 $- $ 61,500 $ 61,500 $- $- $- Total Expenditures $ 1,598,017 $ 1,786,042 $ 1,781,665 $ 2,030,049 $ 2,042,549 $ 1,435,639 $ 2,096,074 $ 2,141,725 POSITION TITLE FY 2025 FY 2026 FY 2027 FIRE CHIEF 0.50 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 0.50 FIRE/EMS COORDINATOR 0.00 0.00 0.50 FIRE CAPTAIN 1.50 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 4.00 FIREFIGHTER-EMT 0.50 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 1.50 SENIOR ADMINISTRATIVE 0.50 0.50 0.50 PT-FIREFIGHTER PARAMEDIC/EMT 0.55 0.55 1.21 TOTAL FTEs 10.05 10.05 10.71 PERSONNEL SCHEDULE FY 2026-2027 25 ADOPTED BUDGET Streets FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 84,937 $ 80,514 $ 60,774 $ 95,931 $ 95,931 $ 62,047 $ 78,104 $ 80,447 Salaries - Part Time - - 2,156 - - 166 - - Overtime 276 525 153 2,000 2,000 190 2,000 2,060 Longevity 804 815 941 1,067 1,067 1,067 1,005 1,035 Certification - - - - - - - - Cell Phone Stipend 498 372 362 360 360 249 180 360 Retirement 10,897 10,853 8,863 14,298 14,298 9,240 11,592 11,940 Medical Insurance 8,814 17,170 17,255 18,230 18,230 14,648 20,638 21,257 Dental Insurance 1,035 1,763 1,572 2,112 2,112 1,484 2,202 2,268 Vision Insurance 146 367 308 361 361 251 310 319 Life Insurance & Other 486 536 435 796 796 415 649 669 Social Security Taxes 3,571 4,746 3,729 6,117 6,117 3,861 5,017 5,168 Medicare Taxes 835 1,143 869 1,431 1,431 903 1,173 1,209 Unemployment Taxes 14 13 155 353 353 92 302 311 Workers' Compensation 4,966 2,268 4,152 7,835 7,835 839 2,413 2,485 Pre-Employment Physicals/Testing - - - - - - - - Total Personnel 117,280$ 121,083$ 101,725$ 150,891$ 150,891$ 95,451$ 125,586$ 129,528$ Services/Supplies Professional Outside Services $- $- $ 11,368 $ 20,400 $ 20,400 $ 3,236 $ 10,000 $ 10,000 Schools & Training - 1,080 375 3,000 3,000 525 3,000 3,090 Electricity 130,452 158,242 139,679 160,000 160,000 130,469 160,000 168,000 Water 2,773 1,884 2,000 2,040 2,040 2,888 2,040 2,101 Communications/Pagers/Mobiles 1,158 1,002 1,026 1,875 1,875 595 1,875 1,931 Property Maintenance - - - - - - - - Building Maintenance 33 35 - 5,000 5,000 100 5,000 5,150 Vehicle Maintenance 823 323 8 1,000 1,000 10 1,000 1,030 Equipment Maintenance 2,088 581 - 2,500 2,500 - 2,500 2,575 Street Maintenance 461 43,220 - - - - - - Dues & Membership 310 111 520 1,000 1,000 - 1,000 1,030 Travel & Per Diem - - - 300 300 - 300 309 Meetings 143 - 103 350 350 32 350 361 Office Supplies - 822 36 250 250 51 250 258 Postage 89 - - 100 100 15 100 103 Uniforms 1,200 1,284 1,926 1,750 1,750 1,382 1,750 1,803 Small Tools 166 - 119 200 200 5 200 206 Total Services/Supplies 139,695$ 208,585$ 157,160$ 199,765$ 199,765$ 139,308$ 189,365$ 197,946$ Total Expenditures $ 256,976 $ 329,668 $ 258,885 $ 350,656 $ 350,656 $ 234,758 $ 314,950 $ 327,473 POSITION TITLE FY 2025 FY 2026 FY 2027 STREETS MAINTENANCE WORKER 1.00 1.00 1.00 STREETS SUPERINTENDENT 0.40 0.40 0.40 TOTAL FTEs 1.40 1.40 1.40 40% Funded by Street Maintenance - 20% Funded by Drainage PERSONNEL SCHEDULE FY 2026-2027 26 ADOPTED BUDGET Parks FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 506,968 $ 577,432 $ 625,028 $ 721,548 $ 723,548 $ 584,141 $ 763,545 $ 786,451 Part-Time 36,931 32,408 28,002 67,673 67,673 33,180 45,625 46,993 Overtime 15,426 15,418 14,978 20,000 20,000 11,363 20,000 20,600 Longevity 7,384 7,230 8,010 8,700 8,700 8,959 8,029 8,269 Certification - 610 4,155 6,045 6,045 5,769 8,280 8,280 Cell Phone Stipend 905 1,172 1,313 1,305 1,305 1,010 1,305 1,305 Retirement 66,806 79,828 95,061 117,359 117,359 90,391 115,080 118,533 457 Contributions - - 2,994 1,800 1,800 1,800 1,800 1,800 Medical Insurance 71,080 110,450 114,057 133,946 133,946 89,189 135,495 139,560 Dental Insurance 4,618 10,329 10,714 13,395 13,395 10,365 15,803 16,278 Vision Insurance 637 2,226 2,171 2,357 2,357 1,827 2,407 2,479 Life Insurance & Other 2,797 3,642 3,823 6,239 6,239 3,471 6,316 6,505 Social Security Taxes 21,650 38,682 41,744 49,653 49,653 38,834 51,640 53,189 Medicare Taxes 5,064 8,946 9,748 11,612 11,612 9,082 12,077 12,439 Unemployment Taxes 106 173 1,366 3,767 3,767 1,015 3,641 3,751 Workers' Compensation 17,736 8,148 8,752 27,915 27,915 5,880 11,797 12,151 Pre-Employment Physicals/Testing - - - - - - - - Mileage Allowance - 1,221 3,608 2,160 2,160 1,671 2,160 2,160 Total Personnel $ 758,108 $ 897,915 $ 975,525 $ 1,195,474 $ 1,197,474 $ 897,947 $ 1,204,999 $ 1,240,742 Services/Supplies Professional Outside Services $ - $ 3,900 $ 161,068 $ 91,525 $ 91,525 $ 130,196 $ 15,000 $ 14,400 Software & Support - - 399 - - 399 - - Advertising 432 - - 500 500 - 500 515 Schools & Training 1,442 885 2,324 5,000 5,000 1,096 5,000 5,150 Electricity 48,896 53,008 52,085 60,000 60,000 59,912 60,000 63,000 Water 234,782 175,811 189,354 240,000 240,000 131,375 230,000 236,900 Communications/Pagers/Mobiles 5,225 3,929 4,409 6,000 6,000 2,698 6,000 6,180 Property Maintenance 194,346 202,161 180,276 225,000 235,931 135,489 223,000 229,690 Building Maintenance 2,742 657 1,276 5,000 5,000 1,649 5,000 5,150 Vehicle Maintenance 10,394 47,576 8,308 12,000 12,000 6,813 12,000 12,360 Equipment Maintenance 11,325 15,433 10,047 17,000 17,000 6,835 17,000 17,510 Kitchen/Janitorial Supplies - 737 1,520 1,200 1,200 885 1,200 1,236 Independent Labor 84,159 72,363 64,973 85,500 85,500 28,112 88,100 90,743 Storage Rental - - - - - - - - Portable Toilets 3,985 3,720 6,945 5,000 5,000 - 7,000 7,210 Dues & Membership 916 984 882 1,550 1,550 938 1,550 1,597 Travel & Per Diem 88 648 2,802 2,800 2,800 2,259 2,800 2,884 Meetings 730 633 309 750 750 303 750 773 Meals - - - - - 49 - - Tree City 8,450 9,445 10,000 10,000 10,000 - 10,000 10,300 Office Supplies 430 1,559 379 525 525 484 525 541 Postage 5 37 26 - - - - - Publications/Books/Subscriptions 34 399 - - - - - - Fuel 17,411 19,857 20,159 25,000 25,000 16,945 25,000 25,750 Uniforms 7,978 8,136 7,943 10,500 10,500 6,932 10,500 10,815 Small Tools 12,786 5,814 7,646 13,650 13,650 2,542 13,650 14,060 Safety Equipment 3,792 3,671 1,908 3,500 3,500 2,084 3,500 3,605 Small Equipment 900 3,450 2,722 3,750 3,750 2,227 3,750 3,863 Furniture/Equipment <$5,000 10,207 - - - - - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies $ 661,455 $ 634,814 $ 737,762 $ 825,750 $ 836,681 $ 540,222 $ 741,825 $ 764,230 Total Expenditures $ 1,419,563 $ 1,532,729 $ 1,713,287 $ 2,021,224 $ 2,034,155 $ 1,438,169 $ 1,946,824 $ 2,004,972 FY 2026-2027 27 ADOPTED BUDGET Parks FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED POSITION TITLE FY 2025 FY 2026 FY 2027 PARKS & RECREATION DIRECTOR 0.45 0.45 0.45 PARKS SUPERINTENDENT 1.0 1.0 1.0 PARKS CREW LEADER 2.0 2.0 2.0 ATHLETICS CREW LEADER 1.0 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 0.0 0.0 0.0 PARKS MAINTENANCE WORKER 8.5 8.0 9.0 PARKS IRRIGATOR 1.0 1.0 1.0 TOTAL FTEs 13.95 13.45 14.45 45% Funded by Recreation, 10% Funded by Community Pool PERSONNEL SCHEDULE FY 2026-2027 28 ADOPTED BUDGET Recreation FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 267,285 $ 223,960 $ 222,250 $ 235,942 $ 237,942 $ 190,608 $ 241,729 $ 248,981 Part Time 21,405 12,172 4,610 5,840 5,840 - 5,840 6,015 Seasonal 197,895 224,876 67,615 82,531 82,531 60,055 82,531 85,006 Overtime 9,666 5,804 3,131 6,500 6,500 4,853 10,000 10,300 Longevity 784 - 213 200 200 413 597 614 Certification 1,751 2,497 3,370 4,335 4,335 3,839 4,755 4,755 Cell Phone Stipend 2,450 2,622 2,328 2,835 2,835 2,194 2,610 2,610 Retirement 34,480 31,014 32,002 35,323 35,323 28,899 35,914 36,991 457 Contributions - - 1,838 1,800 1,800 1,800 1,800 1,800 Medical Insurance 25,212 23,003 26,209 30,106 30,106 24,192 37,326 38,446 Dental Insurance 1,420 1,406 2,027 2,724 2,724 2,189 2,809 2,894 Vision Insurance 222 332 408 470 470 378 405 417 Life Insurance & Other 1,304 1,392 1,298 1,856 1,856 1,189 1,836 1,891 Social Security Taxes 11,355 29,450 18,484 20,739 20,739 16,073 21,084 21,717 Medicare Taxes 2,656 6,917 4,301 4,850 4,850 3,759 4,931 5,079 Unemployment Taxes 232 3,045 862 1,694 1,694 1,371 1,631 1,680 Workers' Compensation 5,957 7,194 4,198 9,874 9,874 2,080 3,970 4,089 Pre-Employment Physicals/Testing - - - - - - - - Mileage Allowance - 1,221 3,608 2,160 2,160 1,671 2,160 2,160 Total Personnel $ 584,072 $ 576,905 $ 398,750 $ 449,779 $ 451,779 $ 345,562 $ 461,928 $ 475,446 Services/Supplies Professional Outside Services $ 2,361 $ 4,207 $ 11,613 $ 3,000 $ 3,000 $ 350 $ 5,500 $ 5,665 Software & Support 5,540 7,420 1,253 3,500 3,500 1,313 3,500 3,605 Health Inspections - 100 - - - - - - Advertising 1,464 500 34 500 500 - 500 515 Legal Notices - 626 318 - - - - - Printing 562 2,509 56 1,250 1,250 22 1,850 1,906 Schools & Training 6,093 7,246 4,062 6,000 6,000 5,567 6,200 6,386 Service Charges & Fees 2,649 2,250 4,200 3,060 3,060 - 3,060 3,000 Electricity 37,598 30,916 - 7,500 7,500 8,345 7,500 7,875 Water 31,138 19,941 - 7,500 7,500 7,498 7,500 7,725 Communications/Pagers/Mobiles 2,204 3,926 6,640 6,350 6,350 3,588 6,350 6,541 Property Maintenance 17,586 60,302 449 10,000 10,000 6,581 10,000 10,300 Equipment Rental/Lease 8,680 17,732 19,819 24,000 24,000 - 28,000 28,840 Storage Rental 13,797 663 - - - - - - Dues & Membership 5,631 8,807 3,883 4,500 4,500 743 4,500 4,635 Travel & Per Diem 1,857 4,096 7,232 5,000 5,000 890 5,000 5,150 Meetings 1,385 820 150 525 525 35 525 541 Field Trips 16,915 16,685 20,043 22,000 22,000 13,025 25,000 25,750 Office Supplies 2,233 1,625 1,235 1,075 1,075 415 1,275 1,313 Postage 631 358 415 1,000 1,000 258 1,000 1,030 Publications/Books/Subscriptions 322 149 - - - - - - Fuel 446 68 695 1,800 1,800 333 1,800 1,854 Uniforms 6,907 14,908 4,533 7,200 7,200 5,464 7,700 7,931 Chemicals & Pool Supplies 23,015 18,584 - - - - - - Concessions 576 12,364 - - - - - - Program/Event Supplies 14,999 15,128 6,445 6,100 6,100 3,472 8,600 8,858 Community Events 810 - - - - - - - Safety Equipment 3,713 5,138 - - - - - - Small Equipment 151 200 - - - - - - FY 2026-2027 29 ADOPTED BUDGET Recreation FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Furniture/Equipment <$5,000 24,603 7,212 - 4,460 4,460 - 6,460 6,654 Hardware 18 2,949 - 1,100 1,100 390 1,100 1,133 Maintenance Supplies 471 1,869 713 2,100 2,100 220 4,600 4,738 Miscellaneous Expenses 1,592 430 - - - - - - Capital Expenses - 748 - - - - - - Total Services/Supplies 235,947$ 270,474$ 93,787$ 129,520$ 129,520$ 58,508$ 147,520$ 151,944$ Total Expenditures $ 820,019 $ 847,380 $ 492,537 $ 579,299 $ 581,299 $ 404,070 $ 609,448 $ 627,390 POSITION TITLE FY 2025 FY 2026 FY 2027 PARKS & RECREATION DIRECTOR 0.45 0.45 0.45 RECREATION SUPERINTENDENT 0.70 0.70 0.70 RECREATION COORDINATOR 1.0 1.0 1.75 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 1.0 RECREATION AIDE 1.92 1.92 1.92 RECREATION LEADER 0.51 0.51 0.51 TOTAL FTEs 5.58 5.58 6.33 45% Funded by Parks, 10% Funded by Community Pool 30% Funded by Community Pool 75% of 1 position & 50% of 1 position Funded by HOT PERSONNEL SCHEDULE FY 2026-2027 30 ADOPTED BUDGET Community Pool FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ - $ 862 $ 37,202 $ 38,944 $ 39,644 $ 34,442 $ 45,723 $ 47,095 Part Time - - - - - 394 - - Seasonal - 47 196,934 227,802 227,802 143,221 234,636 241,675 Overtime - - - - - - - - Longevity - - - - - 44 50 60 Certification - 34 931 1,020 1,020 874 1,140 1,140 Cell Phone Stipend - 14 362 360 360 279 360 360 Retirement - 123 5,309 5,872 5,872 5,083 6,812 7,016 457 Contributions - - 409 400 400 400 400 400 Medical Insurance - 182 6,902 7,292 7,292 5,859 8,625 8,884 Dental Insurance - 14 531 604 604 492 734 756 Vision Insurance - 3 104 103 103 83 103 106 Life Insurance & Other - 6 224 685 685 203 675 695 Social Security Taxes - 57 14,768 16,654 16,654 11,396 17,085 17,598 Medicare Taxes - 13 3,451 3,895 3,895 2,665 3,996 4,116 Unemployment Taxes - 1 1,446 1,361 1,361 2,858 1,361 1,402 Workers' Compensation - - 3,389 9,579 9,579 2,018 3,891 4,008 Pre-Employment Physicals/Testing - - - - - - - - Mileage Allowance - - 469 480 480 371 480 480 Total Personnel $ - $ 1,355 $ 272,431 $ 315,051 $ 315,751 $ 210,681 $ 326,071 $ 335,791 Services/Supplies Professional Outside Services $ - $ - $ 1,434 $ 2,400 $ 2,400 $ 974 $ 3,600 $ 3,708 Software & Support - - 2,976 2,000 2,000 845 2,000 2,060 Health Inspections - - - 500 500 - 500 515 Advertising - - - 860 860 - 250 258 Printing - - 1,773 1,200 1,200 665 1,200 1,236 Schools & Training - - 1,942 4,000 4,000 2,467 5,000 5,150 Electricity - - 35,600 30,000 30,000 11,770 36,000 37,800 Water - - 28,864 30,000 30,000 11,155 30,000 30,900 Communications/Pagers/Mobiles - - 452 300 300 1,254 1,900 1,957 Property Maintenance - - 15,698 12,500 12,500 5,894 13,000 13,390 Equipment Maintenance - - - - - - 4,000 4,120 Dues & Membership - - 3,804 4,500 4,500 345 4,500 4,635 Travel & Per Diem - 63 961 1,500 1,500 31 1,500 1,545 Meetings - - 22 500 500 82 500 515 Meals - - - - - - - - Office Supplies - - 1,131 1,000 1,000 498 1,000 1,030 Publications/Books/Subscriptions - - - 500 500 - - - Uniforms - - 6,124 5,000 5,000 6,760 5,000 5,150 Chemicals - - 33,742 27,000 27,000 16,553 30,000 30,900 Concessions - - 10,296 9,500 9,500 5,800 9,500 9,785 Program/Event Supplies - - 1,298 1,500 1,500 3,027 4,000 4,120 Community Events - - - 1,500 1,500 - 1,500 1,545 Safety Equipment - - 1,513 4,000 4,000 3,413 4,000 4,120 Small Equipment - - - 500 500 - 500 515 Furniture/Equipment <$5,000 - - 64 1,000 1,000 323 2,000 2,060 Hardware - - 22 1,000 1,000 9 1,000 1,030 Maintenance Supplies - - 1,681 2,500 2,500 474 2,500 2,575 Miscellaneous Expenses - - - - - - - - Total Services/Supplies -$ 63$ 149,396$ 145,260$ 145,260$ 72,338$ 164,950$ $ 170,619 Total Expenditures $- $ 1,418 $ 421,828 $ 460,311 $ 461,011 $ 283,019 $ 491,021 $ 506,409 FY 2026-2027 31 ADOPTED BUDGET Community Pool FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED POSITION TITLE FY 2025 FY 2026 FY 2027 PARKS & RECREATION DIRECTOR 0.10 0.10 0.10 RECREATION SUPERINTENDENT 0.30 0.30 0.30 RECREATION AIDE 0.85 0.85 0.85 POOL MANAGER 0.75 0.75 0.75 ASST. SWIM COACH 0.27 0.27 0.27 SWIM COACH 0.15 0.15 0.15 LIFEGUARDS 5.18 5.18 5.18 TOTAL FTEs 7.60 7.60 7.60 70% Funded by Recreation 45% Funded by Parks, 45% Funded by Recreation PERSONNEL SCHEDULE FY 2026-2027 32 ADOPTED BUDGET Community Events FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Services/Supplies Advertising $ 428 $ 991 $ 126 $ 1,300 $ 1,300 $ 626 $ 1,300 $ 1,339 Legal Notices - - - - - - - - Printing - - - - - 95 - - Schools & Training - - - - - - - - Event Rentals 38,322 30,782 20,336 40,000 40,000 15,460 40,000 41,200 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 24,515 13,707 24,009 25,000 25,000 16,082 25,000 25,750 40th Anniversary Event - - 36,208 - 692 - - Miscellaneous Expense - - - - - - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 63,265$ 45,479$ 80,679$ 66,300$ 66,300$ 32,955$ 66,300$ 68,289$ Total Expenditures 63,265$ 45,479$ 80,679$ 66,300$ 66,300$ 32,955$ 66,300$ 68,289$ FY 2026-2027 33 ADOPTED BUDGET Community Development FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 279,993 $ 224,330 $ 232,117 $ 248,011 $ 250,511 $ 155,152 $ 234,883 $ 241,929 Overtime 781 311 864 2,500 2,500 1,963 2,500 2,500 Longevity 1,275 1,639 1,897 2,155 2,155 1,955 2,253 2,321 Certification 2,806 2,718 2,549 2,760 2,760 2,064 2,520 2,730 Cell Phone Stipend 1,811 1,310 1,787 2,970 2,970 1,741 2,700 2,970 Retirement 35,971 30,266 32,842 37,543 37,543 29,639 34,916 35,964 457 Contributions - - 2,000 2,000 2,000 2,000 1,600 2,000 Medical Insurance 14,531 19,125 19,114 22,772 22,772 18,299 22,141 22,806 Dental Insurance 1,737 2,688 2,860 3,918 3,918 3,101 4,151 4,275 Vision Insurance 310 612 596 681 681 540 604 622 Life Insurance & Other 1,417 1,424 1,401 2,125 2,125 1,242 1,902 1,959 Social Security Taxes 11,382 14,180 14,581 15,687 15,687 12,754 14,718 15,159 Medicare Taxes 2,662 3,316 3,386 3,669 3,669 2,983 3,442 3,545 Unemployment Taxes 36 30 403 832 832 205 756 779 Workers' Compensation 2,753 639 367 1,427 1,427 301 654 673 Pre-Employment Physicals/Testing - - - - - - - - Total Personnel 357,464$ 302,588$ 316,763$ 349,050$ 351,550$ 233,938$ 329,740$ 340,233$ Services/Supplies Professional Outside Services $ 40,990 $ 51,561 $ 37,508 $ 63,000 $ 63,000 $ 20,123 $ 40,000 $ 41,200 Engineering 33,834 105,352 42,477 65,000 65,000 27,025 60,000 61,800 Plan Review Services 3,229 650 141,078 4,200 4,200 - 4,200 4,326 Software & Support - 340 1,477 6,000 6,000 1,597 8,000 - Health Inspections 14,000 17,885 17,750 20,000 20,000 18,558 20,000 20,600 Building Inspections 15,404 11,769 30,634 40,000 40,000 17,029 60,800 62,624 Advertising 523 - - - - - - - Legal Notices 3,097 1,426 647 1,500 1,500 230 1,500 1,545 Printing 85 - - 200 200 - 200 206 Abatements 130 2,075 3,811 2,000 2,000 1,976 2,000 2,060 Schools & Training 1,063 1,017 7,593 4,000 4,000 6,755 4,000 4,120 Communications/Pagers/Mobiles 1,629 810 720 2,000 2,000 480 2,000 2,060 Vehicle Maintenance 690 3,947 945 4,000 4,000 1,406 4,000 4,120 Dues & Membership 456 1,211 626 1,600 1,600 1,234 1,600 1,648 Travel & Per Diem 2,343 1,494 769 8,500 8,500 2,034 8,500 8,755 Meetings 151 247 - 500 500 20 500 515 Meals - - - - - - - - Plat Filing Fees - 482 223 400 400 311 400 412 Inspection Fees - - - - - - - - Office Supplies 986 2,153 1,815 1,050 1,050 332 2,000 2,060 Postage 117 460 809 525 525 201 525 541 Publications/Books/Subscriptions - - 1,437 3,000 3,000 - 3,000 3,090 Fuel 3,599 4,745 3,690 4,500 4,500 2,467 4,500 4,635 Uniforms 1,203 1,006 298 2,000 2,000 817 2,000 2,060 Miscellaneous Expense 2,400 189 449 500 500 36 500 515 Vehicles - 50 - - - - - - Total Services/Supplies $ 125,928 $ 208,869 $ 294,755 $ 234,475 $ 234,475 $ 102,630 $ 230,225 $ 228,892 Total Expenditures $ 483,392 $ 511,456 $ 611,519 $ 583,525 $ 586,025 $ 336,568 $ 559,965 $ 569,124 POSITION TITLE FY 2025 FY 2026 FY 2027 COMMUNITY DEVELOPMENT DIR.0.50 0.50 0.50 BUILDING & CODE SPECIALIST 1.00 1.00 1.00 COMMUNITY DEVELOPMENT COORD.1.00 1.00 1.00 SENIOR ADMINISTRATIVE ASST.0.80 0.80 0.80 TOTAL FTEs 3.30 3.30 3.30 10% Funded by Street Maintenance - 10% Funded by Drainage 25% Funded by Street Maintenance - 25% Funded by Drainage PERSONNEL SCHEDULE FY 2026-2027 34 ADOPTED BUDGET Finance FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 248,392 $ 305,541 $ 343,033 $ 356,714 $ 361,214 $ 284,418 $ 376,552 $ 387,849 Overtime - - - 1,000 1,000 20 1,000 1,000 Longevity 1,270 1,705 1,945 2,185 2,185 2,305 2,760 2,843 Certification 2,040 1,299 1,713 2,400 2,400 1,857 2,400 2,400 Cell Phone Stipend 2,003 1,821 1,811 1,800 1,800 1,393 1,800 1,800 Retirement 31,590 40,637 47,698 52,250 52,250 41,319 54,689 56,330 457 Contributions - - 4,000 4,000 4,000 4,000 4,000 4,000 Medical Insurance 18,523 28,530 25,214 31,664 31,664 25,443 37,453 38,576 Dental Insurance 1,143 2,258 2,601 2,998 2,998 2,410 3,598 3,706 Vision Insurance 159 552 599 597 597 480 597 615 Life Insurance & Other 1,078 1,946 2,086 2,997 2,997 1,756 2,939 3,027 Social Security Taxes 9,483 19,041 21,472 22,512 22,512 18,185 23,778 24,491 Medicare Taxes 2,218 4,453 4,998 5,265 5,265 4,253 5,561 5,728 Unemployment Taxes 30 36 401 1,008 1,008 252 1,008 1,038 Workers' Compensation 960 476 537 1,536 1,536 324 642 662 Pre-Employment Physicals/Testing - - - - - - - - Mileage Allowance - - 2,372 2,400 2,400 1,857 2,400 2,400 Total Personnel 318,889$ 408,295$ 458,107$ 488,926$ 493,426$ 390,271$ 521,177$ 534,064$ Services/Supplies Professional Outside Services $ 36,162 $ 35,323 $ 31,412 $ 40,310 $ 40,310 $ 27,677 $ 42,160 $ 42,160 Auditing 50,690 46,805 45,783 60,700 60,700 45,451 50,600 52,100 Software & Support - 319 4,298 - - - - - Appraisal 66,106 77,806 87,589 94,860 94,860 90,229 91,718 94,469 Tax Administration 5,266 5,140 5,222 9,600 9,600 7,262 9,600 9,888 Advertising - - - - - - - - Legal Notices 4,933 2,506 553 3,000 3,000 110 1,500 1,500 Printing 254 60 - 100 100 - 100 100 Schools & Training 1,239 4,730 4,635 5,000 5,000 1,766 5,000 5,000 Service Charges & Fees 14,255 21,001 39,144 15,000 15,000 16,186 20,000 20,000 Communications/Pagers/Mobiles 456 418 494 500 500 364 500 500 Dues & Membership 1,131 1,372 1,441 1,500 1,500 1,340 2,000 2,000 Travel & Per Diem 992 2,825 2,006 4,500 4,500 143 4,500 4,000 Meetings 133 138 - - - - - - Meals - - - 100 100 - 100 100 Office Supplies 3,415 1,474 1,252 2,500 2,500 949 2,500 2,500 Postage 573 549 591 500 500 285 400 400 Publications/Books/Subscriptions 83 45 - - - - - - Miscellaneous Expense 150 - - - - - - - Total Services/Supplies 185,837$ 200,511$ 224,419$ 238,170$ 238,170$ 191,760$ 230,678$ 234,717$ Total Expenditures 504,727$ 608,806$ 682,527$ 727,096$ 731,596$ 582,031$ 751,854$ 768,781$ POSITION TITLE FY 2025 FY 2026 FY 2027 FINANCE DIRECTOR 1.00 1.00 1.00 CHIEF FINANCIAL ANALYST 1.00 1.00 1.00 ACCOUNTING SPECIALIST 1.00 1.00 1.00 ACCOUNTANT 1.00 1.00 1.00 TOTAL FTEs 4.00 4.00 4.00 PERSONNEL SCHEDULE FY 2026-2027 35 ADOPTED BUDGET Municipal Court FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $- $- $- $- $- $- $- $- Longevity - - - - - - - - Certifications - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Pre-Employment Physicals & Testing - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - $ - $ - Municipal Court - Remittance to Roano 86,538 - 133,027 105,000 105,000 - 150,000 150,000 Judge's Compensation 3,525 2,950 5,650 5,000 5,000 5,230 5,000 5,000 Printing - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Office Supplies - - - - - - - - Postage - - - - - - - - Publications/Books/Subscriptions - - - - - - - - Miscellaneous Expenses - - 1,529 - - - - - Total Services/Supplies 90,063$ 2,950$ 140,206$ 110,000$ 110,000$ 5,230$ 155,000$ 155,000$ Total Expenditures 90,063$ 2,950$ 140,206$ 110,000$ 110,000$ 5,230$ 155,000$ 155,000$ FY 2026-2027 36 ADOPTED BUDGET Human Resources FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 115,435 $ 171,603 $ 184,515 $ 209,401 $ 209,401 $ 143,370 $ - $- Salaries - Part Time - 1 19,760 20,000 20,000 14,330 15,000 15,450 Salaries - Overtime - 72 - 2,000 2,000 - - - Longevity - - 135 195 195 195 - - Certifications 1,276 1,592 1,726 1,800 1,800 1,579 - - Cell Phone Stipend 863 (38) 300 900 900 150 - - Salaries - Payouts/Separations - - 23,509 30,000 30,000 18,569 30,000 30,900 Retirement 23,785 27,606 25,632 30,420 30,420 20,858 - - 457 Contributions - - 4,000 4,000 4,000 4,000 - - Medical Insurance 10,075 9,936 4,081 3,008 3,008 9,335 - - Dental Insurance 464 1,500 1,848 2,330 2,330 924 - - Vision Insurance 56 344 397 425 425 191 - - Life Insurance & Other 350 1,011 1,081 1,580 1,580 718 - - Social Security Taxes 4,558 11,103 12,939 13,107 13,107 10,171 1,240 1,277 Medicare Taxes 1,066 2,597 3,013 3,065 3,065 2,379 290 299 Unemployment Taxes 18 104 227 504 504 415 252 260 Workers' Compensation 239 7,748 318 2,574 2,574 542 1,675 1,725 Mileage Allowance - - 2,371 2,400 2,400 1,657 - - Total Personnel 158,184$ 235,179$ 283,482$ 325,309$ 325,309$ 227,725$ 48,457$ 49,911$ Services/Supplies Gym Reimbursement $ - $ 8,194 $ 10,426 $ 12,000 $ 12,000 $ 9,748 $ 12,000 $ 12,360 Recruitment - 278 5,438 10,000 10,000 - 20,000 20,000 Pre-Employment Physicals/Testing 9,607 8,443 10,371 10,000 10,000 11,797 10,000 10,300 Employee Relations 46,289 29,608 26,626 30,000 30,000 17,554 35,000 36,050 Employee Recognition - 9,345 9,568 17,000 17,000 13,428 17,000 17,510 Tuition Reimbursement 2,167 4,651 5,576 10,000 10,000 1,588 10,000 10,300 Employee Assistance Program 2,546 2,713 3,033 - - - - - Flexible Benefits Administration 2,488 2,795 2,937 3,000 3,000 2,472 3,000 3,090 Professional Outside Services 32,123 28,288 25,214 29,000 29,000 21,721 145,000 149,350 Physicals/Testing - 70 58 250 250 235 250 258 Software & Support 318 270 113 - - 187 - - Advertising 1,736 2,131 10,781 10,000 10,000 7,183 10,000 10,300 Legal Notices - - 673 1,550 1,550 1,284 1,550 1,597 Printing 952 624 - - - - - - Schools & Training 199 1,279 4,315 2,000 2,000 250 - - Organizational Employee Training 5,650 5,673 5,144 10,000 10,000 - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership 91 536 749 750 750 175 750 773 Travel & Per Diem 1,355 1,426 - 5,000 5,000 1,604 - - Meetings 1,323 - - 500 500 691 - - Meals - - - - - - - - Office Supplies 2,434 2,389 1,243 2,000 2,000 877 1,000 1,030 Postage 147 24 145 200 200 117 200 206 Furniture/Equipment<$5,000 497 1,450 - - - - - - Miscellaneous Expenses - - - - - - - - Total Services/Supplies 109,920$ 110,186$ 122,409$ 153,250$ 153,250$ 90,910$ 265,750$ 273,123$ Total Expenditures 268,104$ 345,365$ 405,891$ 478,559$ 478,559$ 318,635$ 314,207$ 323,033$ POSITION TITLE FY 2025 FY 2026 FY 2027 HUMAN RESOURCES DIRECTOR 1.00 1.00 0.00 HUMAN RESOURCES ASSISTANT 1.00 1.00 0.00 TEMPORARY ASSISTANCE 0.50 0.50 0.50 TOTAL FTEs 2.50 2.50 0.50 PERSONNEL SCHEDULE FY 2026-2027 37 ADOPTED BUDGET Communications & Marketing FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 105,083 $ 91,789 $ 93,640 $ 100,968 $ 100,968 $ 81,720 $ 89,594 $ 92,282 Salaries Part-time 6,233 - - - - - - - Salaries Overtime - - - - - 27 - - Longevity 285 217 304 349 349 409 439 452 Certifications 1,594 1,058 1,121 1,500 1,500 1,361 1,350 1,350 Cell Phone Stipend 1,179 1,010 905 900 900 696 675 675 Retirement 13,488 12,293 13,372 14,925 14,925 12,059 13,127 13,521 457 Contributions - - 4,000 2,000 2,000 2,000 2,000 2,000 Medical Insurance 3,100 3,477 6,985 12,460 12,460 10,012 12,297 12,666 Dental Insurance 594 706 827 965 965 776 1,038 1,069 Vision Insurance 92 158 172 173 173 139 151 156 Life Insurance & Other 356 562 564 810 810 474 647 666 Social Security Taxes 5,247 5,804 6,103 6,430 6,430 5,252 5,708 5,879 Medicare Taxes 1,227 1,357 1,416 1,504 1,504 1,228 1,335 1,375 Unemployment Taxes 15 13 85 252 252 63 189 195 Workers' Compensation 310 167 151 435 435 92 153 157 Mileage Allowance - - 972 1,200 1,200 929 1,200 1,200 Total Personnel 138,804$ 118,614$ 130,615$ 144,871$ 144,871$ 117,237$ 129,903$ 133,643$ Services/Supplies Professional Outside Services 59,202$ 15,659$ 10,495$ 25,000$ 25,000$ 2,725$ 20,000$ $ 20,000 Software & Support - 745 55 15,500 15,500 1,079 7,500 - Advertising 6,315 624 4,893 10,000 10,000 4,937 10,000 10,000 Printing - 310 - 300 300 718 1,000 1,000 Schools & Training 2,107 6,103 3,404 7,000 7,000 4,771 7,000 7,000 Communications/Pagers/Mobiles 1,296 700 720 750 750 787 750 750 Dues & Membership 395 660 1,285 500 500 1,194 1,500 1,500 Travel & Per Diem 1,633 3,880 3,856 5,000 5,000 3,301 5,000 5,000 Meetings 93 183 138 200 200 168 200 200 Meals - - - - - 38 - - Office Supplies 1,381 1,992 324 2,000 2,000 1,279 2,000 2,000 Postage 25 - - - - - - - Publications/Books/Subscriptions - 79 - - - - - - Uniforms - - - - - - - - Furniture/Equipment <$5000 - - - - - - - - Hardware 1,704 1,028 - 2,000 2,000 - - - Miscellaneous Expense - 775 38 100 100 - - - Total Services/Supplies 74,151$ 32,737$ 25,207$ 68,350$ 68,350$ 20,998$ 54,950$ 47,450$ Total Expenditures 212,955$ 151,351$ 155,822$ 213,221$ 213,221$ 138,234$ 184,853$ 181,093$ POSITION TITLE FY 2025 FY 2026 FY 2027 COMMUNICATIONS & MARKETING DIR.0.50 0.50 0.50 COMM. & MARKETING SPECIALIST 0.50 0.50 0.25 TOTAL FTEs 1.00 1.00 0.75 50% Funded by Hotel Occupancy Fund 75% Funded by Hotel Occupancy Fund PERSONNEL SCHEDULE FY 2026-2027 38 ADOPTED BUDGET Information Services FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ - $ - $ - $ - $ - $ - $ - $- Longevity - - - - - - - - Certification - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Services 192,696$ 206,131$ 197,220$ 200,000$ 200,000$ 159,600$ 235,000$ $ 220,000 Software & Support 336,430 301,891 320,418 410,000 410,000 320,916 433,478 446,482 Security - - - 2,500 2,500 - 2,500 2,575 Legal Notices 470 - - - - - - - Communications/Pagers/Mobiles 50,410 43,073 40,465 53,550 53,550 28,041 53,550 55,157 Building Maintenance - - - - - - - - Independent Labor - - - - - - - - Copier Rental/Leases 11,357 13,231 14,006 13,388 13,388 10,855 13,388 13,789 Dues & Membership 450 50 100 100 100 29 100 103 Office Supplies - - - - - - - - Printer Supplies - - - - - - - - Postage - - - - - - - - Hardware 60,139 15,774 15,384 54,000 54,000 30,578 - - Principle - Lease Pmt - - - - - - - - Interest - Lease Payment - - - - - - - - Total Services/Supplies 651,952$ 580,151$ 587,593$ 733,538$ 733,538$ 550,020$ 738,016$ 738,106$ Total Expenditures 651,952$ 580,151$ 587,593$ 733,538$ 733,538$ 550,020$ 738,016$ 738,106$ Other Sources (Uses) Transfer to IS Capital Replacement $ - $ - $ - $ - $ - $ - $ - $- Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ FY 2026-2027 39 ADOPTED BUDGET Facilities Maintenance FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Personnel Salaries $ 45,017 $ - $ - $ - $ - $ - $ - $ - Overtime 1,792 - - - - - - - Longevity 245 - - - - - - - Salaries - Stipend - - - - - - - - Cell Phone Stipend - - - - - - - - Retirement 6,697 - - - - - - - Medical Insurance 8,021 - - - - - - - Dental Insurance 626 - - - - - - - Vision Insurance 81 - - - - - - - Life Insurance & Other 299 - - - - - - - Social Security Taxes 3,061 - - - - - - - Medicare Taxes 716 - - - - - - - Unemployment Taxes 9 - - - - - - - Workers' Compensation 2,139 - - - - - - - Total Personnel 68,701$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services (CWD $ 1,058,029 $ 1,145,041 $ 1,259,873 $ 1,450,000 $ 1,450,000 $ 956,525 $ 1,485,000 $ 1,529,550 Schools & Training - 100 - - - - - - Electricity 70,004 71,578 66,161 75,000 75,000 59,317 95,000 99,750 Water 11,091 12,249 11,544 17,500 17,500 6,360 27,500 28,325 Communications/Pagers/Mobiles 43 - - - - - - - Insurance 102,230 126,684 147,042 155,000 155,000 160,146 160,000 164,800 Building Maintenance 46,263 56,108 59,554 75,000 75,000 29,194 100,000 103,000 Equipment Maintenance - 151 1,278 - - - - - Cleaning Services 54,764 51,204 45,627 75,000 75,000 42,943 75,000 77,250 Kitchen/Janitorial Supplies 3,699 6,251 9,758 7,500 7,500 5,835 10,000 10,300 Flags and Repairs 2,936 6,533 - - - - - - Travel & Per Diem - - - - - - - - Office Supplies 338 1,492 2,073 3,500 3,500 1,873 3,500 3,605 Fuel 2,639 - 1,012 1,500 1,500 209 1,500 1,545 Uniforms 408 116 - - - - - - Vending Machine Supplies 663 1,034 2,482 1,200 1,200 2,220 2,000 2,060 Furniture/Equipment<$5,000 245 3,612 2,900 3,000 3,000 742 3,000 3,090 Maintenance Supplies 245 32 2,108 2,500 2,500 1,541 2,500 2,575 Miscellaneous Expense 145 19,092 - 200 200 - 200 206 Total Services/Supplies 1,353,742$ 1,501,276$ 1,611,412$ 1,866,900$ 1,866,900$ 1,266,906$ 1,965,200$ 2,026,056$ Total Expenditures 1,422,443$ 1,501,276$ 1,611,412$ 1,866,900$ 1,866,900$ 1,266,906$ 1,965,200$ 2,026,056$ POSITION TITLE FY 2025 FY 2026 FY 2027 TOTAL FTEs 0.00 0.00 0.00 PERSONNEL SCHEDULE FY 2026-2027 40 ADOPTED BUDGET OT H E R F U N D S FY 2026-2027 41 ADOPTED BUDGET CCPD Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 280,480$ 257,573$ 312,685$ 448,315$ 448,315$ 448,315$ 449,972$ 352,985$ Revenue Sales Tax $ 373,794 $ 424,044 $ 469,177 $ 425,000 $ 425,000 $ 379,784 $ 437,750 $ 450,883 Grant Revenue 21,525 12,700 - 4,120 4,120 - 4,000 4,120 Interest Income 971 570 790 1,061 1,061 510 1,000 1,030 Assets Sold 10,000 - - - - - - - Total Revenue 406,290$ 437,314$ 469,967$ 430,181$ 430,181$ 380,293$ 442,750$ 456,033$ Expenditures Personnel Salaries $ - $ - $ - $ 71,733 $ 71,733 $ - 74,265$ 76,493$ Overtime 13,700 16,556 - 25,000 25,000 - 15,000 15,450 Retirement 1,644 2,185 - 13,920 13,920 - 12,729 13,111 Medical Insurance 685 943 - 17,071 17,071 - 17,071 - Dental Insurance 41 78 - 1,456 1,456 - 1,196 - Vision Insurance 4 14 - 258 258 - 258 - Life Insurance & Other 33 71 - 723 723 - 688 - Social Security Taxes - 1,074 - 5,997 5,997 - 5,534 5,700 Medicare Taxes - 241 - 1,403 1,403 - 1,294 1,333 Unemployment Taxes - 2 - 252 252 - 252 260 Workers' Compensation 585 164 417 3,364 3,364 709 1,449 1,492 Total Personnel $ 16,692 $ 21,328 $ 417 $ 141,177 $ 141,177 $ 709 $ 129,737 $ 113,840 Services & Supplies Professional Outside Services 40,468$ 41,402$ 37,408$ 35,000$ 35,000$ 16,571$ 35,000$ 36,050$ Schools & Training 16,408 21,440 17,559 25,000 25,000 28,186 37,000 38,110 Equipment Maintenance - 530 485 - - - - - Qualifying Expenses 7,294 19,716 21,725 25,000 25,000 22,110 25,000 25,750 Meetings 272 1,266 - 825 825 643 825 850 Office Supplies 3,135 5,160 3,239 2,600 2,600 - 2,600 2,678 Postage - 48 - 1,060 1,060 - 1,060 1,092 Publications/Books/Subscription 3,952 283 - 515 515 - 515 530 Uniforms 19,372 11,430 2,292 8,000 8,000 3,848 8,000 8,240 Protective Clothing - 855 - - - - - Small Equipment 73,111 45,898 23,315 120,000 120,000 125,699 100,000 103,000 Principle - Lease Payment - - - - - - - - Interest - Lease Payment - - - - - - - - Total Services & Supplies 164,013$ 148,029$ 106,024$ 218,000$ 218,000$ 197,057$ 210,000$ 216,300$ Capital Capital Outlay $ 248,492 $ 212,844 $ 196,716 $ 180,000 $ 180,000 $ 180,870 $ 200,000 $ 206,000 Total Capital 248,492$ 212,844$ 196,716$ 180,000$ 180,000$ 180,870$ 200,000$ 206,000$ Total Expenditures 429,197$ 382,201$ 303,157$ 539,177$ 539,177$ 378,636$ 539,737$ 536,140$ Other Sources (Uses) Transfer Out $ - $ - $ - $ - $ - $ - $ - -$ Lease Proceeds - - - - - - - - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)(22,907)$ 55,113$ 166,809$ (108,996)$ (108,996)$ 1,657$ (96,987)$ (80,107)$ Ending Fund Balance $ 257,573 $ 312,685 $ 448,315 $ 339,319 $ 339,319 $ 449,972 $ 352,985 272,878$ POSITION TITLE FY 2025 FY 2026 FY 2027 POLICE CADET 0.00 1.00 1.00 TOTAL FTEs 0.00 1.00 1.00 PERSONNEL SCHEDULE FY 2026-2027 42 ADOPTED BUDGET Trophy Club Park FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Working Capital 370,306$ 585,196$ 618,026$ 671,945$ 671,945$ 671,945$ 784,973$ 790,099$ Revenue Grant Revenue $ 31,750 $ - $ - $ - $ - $ - $ - $ - Park Revenue 268,703 182,116 203,751 175,000 175,000 202,165 185,000 190,550 Interest Income 1,484 945 1,302 1,248 1,248 757 600 618 Miscellaneous Revenue - 150 - - - - - - Total Revenue 301,937$ 183,211$ 205,054$ 176,248$ 176,248$ 202,922$ 185,600$ 191,168$ Expenses Personnel Salaries $ 8,290 $ 30,760 $ - $ 40,000 $ 40,000 $ 20,723 $ 47,004 $ 48,414 Part Time 13,267 1,647 23,661 29,000 29,000 23,090 32,542 33,518 Salaries - Overtime - - - 872 - - Longevity - - - - - - - - Certification Pay - 466 - - - 413 - - Cell Phone Stipend 41 256 - - - - - - Retirement 786 4,198 193 1,709 1,709 3,648 6,703 6,904 Medical Insurance 786 5,234 - 5,994 5,994 4,819 10,643 10,962 Dental Insurance 42 376 - 400 400 321 751 774 Vision Insurance 5 78 - 83 83 67 122 125 Life Insurance & Other 27 192 - 213 213 130 263 271 Social Security Taxes 1,014 1,972 1,467 2,754 2,754 2,736 4,932 5,080 Medicare Taxes 237 461 343 644 644 640 1,153 1,188 Unemployment taxes 14 43 175 378 378 293 504 519 Workers' Compensation 1,393 626 273 1,595 1,595 336 1,132 1,166 Auto Allowance - 582 13 - - - - - Total Personnel 25,902$ 46,892$ 26,126$ 82,770$ 82,770$ 58,086$ 105,748$ 108,920$ Services & Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - $ - $ - Software & Support 3,860 4,135 4,667 5,200 5,200 1,790 5,200 5,200 Advertising - - - - - - - - Printing 1,541 - - 600 600 - 600 600 Schools & Training - - 80 2,000 2,000 - 3,000 3,000 Service Charges & Fees 9,870 10,512 15,841 17,500 17,500 9,174 17,500 17,500 Electricity 1,521 1,081 1,145 2,000 2,000 940 2,000 2,000 Water 7,620 4,158 4,335 6,000 6,000 2,729 6,000 6,000 Communications/Pagers/Mobiles 622 418 494 676 676 304 676 676 Insurance 1,248 1,273 1,273 1,350 1,350 1,273 1,350 1,350 Property Maintenance 15,115 4,755 4,623 25,000 25,000 7,236 20,000 20,000 Equipment Maintenance 2,553 2,864 597 5,000 5,000 4,887 5,000 5,000 Independent Labor 11,000 2,200 - - - - - - Portable toilets 5,280 5,760 5,760 7,000 7,000 - 7,000 7,000 Dues & Membership - - - - - - - - Office Supplies 1,001 673 731 2,000 2,000 1,787 2,000 2,000 Postage - 93 176 400 400 190 400 400 Fuel 113 38 - 1,000 1,000 1,087 1,000 1,000 Uniforms 142 306 272 1,000 1,000 119 1,000 1,000 Community Events - - - - - - - - Small Tools 506 46 982 1,500 1,500 228 1,500 1,500 Maintenance Supplies 599 155 - 500 500 66 500 515 Miscellaneous Expense 120 - 616 - - - - - Total Services & Supplies 72,496$ 38,466$ 41,593$ 78,726$ 78,726$ 31,808$ 74,726$ 74,741$ FY 2026-2027 43 ADOPTED BUDGET Trophy Club Park FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Capital Capital Expenses $ (26,351) $ 29,039 $ 24,379 $ - $ - $ - $ - $ - Total Capital (26,351)$ 29,039$ 24,379$ -$ -$ -$ -$ -$ Total Expenses 72,048$ 114,397$ 92,097$ 161,496$ 161,496$ 89,894$ 180,474$ 183,661$ Other Sources (Uses) Park Administration Transfer $ 15,000 $ 15,000 $ - $ - $ - $ - $ - $ - Police and EMS Service Transfer - ---- --- Total Other Sources (Uses)15,000$ 15,000$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)214,890$ 53,814$ 112,957$ 14,752$ 14,752$ 113,028$ 5,126$ 7,507$ Ending Working Capital $ 585,196 $ 618,026 $ 671,945 $ 686,697 $ 686,697 $ 784,973 $ 790,099 $ 797,606 POSITION TITLE FY 2025 FY 2026 FY 2027 RECREATION AIDE 1.05 1.05 1.05 PARKS MAINTENANCE WORKER 0.00 0.50 0.50 TOTAL FTEs 1.05 1.55 1.55 PERSONNEL SCHEDULE FY 2026-2027 44 ADOPTED BUDGET Street Maintenance Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 436,698$ 426,985$ 508,668$ 669,176$ 669,176$ 669,176$ 815,172$ 758,357$ Revenue Sales Tax $ 370,715 $ 418,021 $ 463,166 $ 400,000 $ 400,000 $ 381,047 $ 430,000 $ 442,900 Interest Income 2,038 1,036 1,605 1,576 1,576 956 900 927 Total Revenue 372,753$ 419,057$ 464,771$ 401,576$ 401,576$ 382,002$ 430,900$ 443,827$ Expenditures Personnel Salaries $ 80,449 $ 119,770 $ 112,515 $ 150,998 $ 150,998 $ 104,757 $ 186,363 $ 191,954 Salaries - Part-Time - - 2,156 - - 166 - Salaries - Overtime 2,702 1,400 1,691 2,500 2,500 5,240 2,500 2,575 Longevity 1,649 1,828 1,975 2,122 2,122 2,097 2,443 2,516 Certification Pay - 116 92 120 120 196 555 572 Cell Phone Stipend 332 582 589 675 675 423 945 973 Retirement 10,573 16,312 16,478 22,148 22,148 16,309 27,138 27,952 457 Contributions - - 1,000 1,000 1,000 1,000 1,400 1,400 Medical Insurance 5,034 10,294 10,486 11,253 11,253 8,832 15,906 16,383 Dental Insurance 591 1,663 1,486 2,114 2,114 1,454 3,123 3,216 Vision Insurance 104 357 301 369 369 251 447 460 Life Insurance & Other 426 765 677 1,163 1,163 641 880 907 Social Security Taxes 3,568 7,556 7,407 9,524 9,524 7,125 11,749 12,101 Medicare Taxes 834 1,800 1,723 2,227 2,227 1,667 2,748 2,830 Unemployment Taxes 13 16 194 441 441 114 517 532 Workers' Compensation 4,553 2,481 2,748 8,571 8,571 1,806 3,742 3,854 Total Personnel 110,827$ 164,941$ 161,518$ 215,225$ 215,225$ 152,078$ 260,454$ 268,226$ Services & Supplies Professional Outside Services $ - $ - $ 11,368 $ 10,000 $ 10,000 $ 8,111 $ 20,000 $ 20,600 Water - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Vehicle Maintenance 3,151 2,060 4,761 7,500 7,500 3,957 7,500 7,725 Equipment Maintenance 1,322 2,767 1,957 3,121 3,121 1,036 3,121 3,215 Street Maintenance 88,526 82,518 93,090 100,000 100,000 4,513 100,000 103,000 Signs & Markings 20,603 27,665 20,650 52,000 52,000 15,613 60,000 61,800 Travel & Per diem - - - Fuel 6,347 6,335 5,535 7,140 7,140 5,774 7,140 7,354 Small Tools 302 2,090 5,389 3,000 3,000 1,734 3,000 3,090 Miscellaneous Expense 359 - - - - - 1,500 1,545 Total Service & Supplies 120,610$ 123,434$ 131,382$ 172,761$ 172,761$ 32,627$ 202,261$ 187,729$ Capital Vehicles $- $- $- $- $- $- $- $ - Capital Replacement 51,529 - - - - - - - Capital Outlay 79,500 28,999 - 115,000 115,000 51,301 - - Total Capital 131,029$ 28,999$ -$ 115,000$ 115,000$ 51,301$ -$ -$ Other Sources (Uses) Transfer to General Fund $ 20,000 $ 20,000 $- $- $- $- $- $ - Transfer To Debt Service - - - - - - - - Transfer To Future Replacement - - - - - - 25,000 25,000 Transfer To Storm Drainage - - - - - - - - Total Sources Other (Uses)20,000$ 20,000$ -$ -$ -$ -$ 25,000$ 25,000$ Net Increase (Decreases)(9,713)$ 81,683$ 171,871$ (101,410)$ (101,410)$ 145,996$ (56,815)$ (37,128)$ Ending Fund Balance $ 426,985 $ 508,668 $ 669,176 $ 567,766 $ 567,766 $ 815,172 $ 758,357 $ 721,229 POSITION TITLE FY 2025 FY 2026 FY 2027 STREETS CREW LEADER 1.00 1.00 1.00 COMMUNITY DEVELOPMENT DIR.0.25 0.25 0.25 STREETS SUPERINTENDENT 0.40 0.40 0.40 SENIOR ADMINISTRATIVE ASSISTANT 0.10 0.10 0.10 TOTAL FTEs 1.75 1.75 1.75 50% Funded by General Fund - 25% Funded by Drainage 80% Funded by General Fund - 10% Funded by Drainage 40% Funded by General Fund - 20% Funded by Drainage PERSONNEL SCHEDULE FY 2026-2027 45 ADOPTED BUDGET Storm Drainage Utility FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Working Capital 2,635,282$ 3,125,690$ 3,464,839$ 4,687,454$ 4,687,454$ 4,687,454$ 4,760,790$ 4,493,794$ Revenue Storm Drainage Fee $ 437,219 $ 432,307 $ 436,016 $ 438,600 $ 438,600 $ 291,356 $ 420,000 $ 420,000 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - - Interest Income 62,757 84,345 87,037 41,200 41,200 56,034 50,000 50,000 Total Revenue 499,977$ 516,652$ 523,053$ 479,800$ 479,800$ 347,390$ 470,000$ 470,000$ Expenses Personnel Salaries -$ 47,680$ 73,922$ 61,459$ 61,459$ 43,421$ 82,810$ 85,294$ Salaries - Part Time - - 1,678 - - 83 - - Overtime - - 23 - - 39 - - Longevity - 187 226 265 265 240 427 440 Certification Pay - 116 122 120 120 196 465 345 Cell Phone Stipend - 393 678 495 495 298 675 495 Retirement - 6,321 10,319 8,970 8,970 6,232 12,032 12,393 457 Contributions - - 1,000 1,000 1,000 1,000 1,000 1,000 Medical Insurance - 3,993 6,880 4,563 4,563 3,667 6,493 6,688 Dental Insurance - 584 746 827 827 557 1,376 1,418 Vision Insurance - 125 150 142 142 94 194 199 Life Insurance & Other - 294 387 448 448 243 161 166 Social Security Taxes - 2,898 4,674 3,847 3,847 2,716 5,196 5,351 Medicare Taxes - 677 1,087 900 900 635 1,215 1,252 Unemployment Taxes - 5 66 139 139 37 189 195 Workers' Compensation - 520 526 1,803 1,803 380 1,064 1,096 Total Personnel -$ 63,792$ 102,483$ 84,978$ 84,978$ 59,838$ 113,296$ 116,331$ Services & Supplies Professional Outside Services $ 27,722 $ 40,556 $ 42,440 $ 67,000 $ 67,000 $ 41,029 $ 33,500 $ 33,500 MS4 - - - - - - 53,500 53,500 Engineering/Construction 14,088 100 3,425 120,000 120,000 128,900 30,000 3,000 Legal Notices - 181 - - - - - - Trash Removal/Recycling 1,700 5,545 3,135 - - - - - Street Sweeping 6,660 8,350 5,344 20,400 20,400 - 25,000 25,000 Independent Labor 72,156 113,479 66,403 100,000 100,000 40,117 130,000 130,000 Dues & Membership - - - - - - - - Travel & Per diem - - - - - - - - Postage - 21 - 200 200 - 200 - Miscellaneous Expense - - - - - 870 1,500 1,500 Total Services & Supplies 122,326$ 168,231$ 120,748$ 307,600$ 307,600$ 210,916$ 273,700$ 246,500$ Capital Capital Replacement 41,261$ -$ -$ -$ -$ -$ -$ $- Capital Expense - - 29,500 - - 3,300 350,000 - Transfer to Drainage Capital Projects - - - - - - - - Total Capital 41,261$ -$ 29,500$ -$ -$ 3,300$ 350,000$ Debt Service Principal $ - $- $- $- $ - $ - $ - $- Interest (4,018) - - - - - - - Total Debt Service (4,018)$ -$ -$ -$ -$ -$ -$ -$ Total Expenses 159,569$ 232,023$ 252,731$ 392,578$ 392,578$ 274,054$ 736,996$ 362,831$ FY 2026-2027 46 ADOPTED BUDGET Storm Drainage Utility FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Other Sources (Uses) Cumulative effect on change in account $ - $- $- $- $ - $ - $ - $- Transfer In 170,000 - - - - - - - Transfer to General Fund (20,000) (20,000) - - - - - - Transfer To Debt Service - - - - - - - - Total Other Sources 150,000$ (20,000)$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)490,408$ 264,629$ 252,731$ 87,222$ 87,222$ 73,336$ (266,996)$ 107,169$ Ending Working Capital $ 3,125,690 $ 3,390,319 $ 4,687,454 $ 4,774,676 $ 4,774,676 $ 4,760,790 $ 4,493,794 $ 4,600,963 POSITION TITLE FY 2025 FY 2026 FY 2027 COMMUNITY DEVELOPMENT DIR.0.25 0.25 0.25 STREETS SUPERINTENDENT 0.20 0.20 0.20 SENIOR ADMINISTRATIVE ASSISTANT 0.10 0.10 0.10 TOTAL FTEs 0.55 0.55 0.55 50% Funded by General Fund - 25% Funded by Street 80% Funded by General Fund - 10% Funded by Street 40% Funded by General Fund - 40% Funded by Street PERSONNEL SCHEDULE FY 2026-2027 47 ADOPTED BUDGET Court Technology Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 7,554$ 7,465$ 7,465$ 7,595$ 7,595$ 7,595$ 7,595$ 7,595$ Revenue Municipal Court Technology Fee $ 161 $ 67 $ 61 $ 100 $ 100 $ - $ - $ - Miscellaneous Revenue - - - - - - - - Total Revenue 161$ 67$ 61$ 100$ 100$ -$ -$ -$ Expenditures Software & Support $ 250 $- $- $- $- $- $- $- Hardware - - - - - - - - Total Expenditures 250$ -$ -$ -$ -$ -$ -$ -$ Capital Capital Outlay $- $- $- $- $- $- $- $- Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 250$ -$ -$ -$ -$ -$ -$ -$ Other Sources (Uses) Transfer In $- $- $- $- $- $- $- $- Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)(89)$ 67$ 61$ 100$ 100$ -$ -$ -$ Ending Fund Balance $ 7,465 $ 7,532 $ 7,595 $ 7,695 $ 7,695 $ 7,595 7,595$ $ 7,595 FY 2026-2027 48 ADOPTED BUDGET Court Security Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 37,083$ 53,728$ 53,728$ 94,121$ 94,121$ 94,121$ 94,121$ 94,121$ Revenue Municipal Court Security Fee $ 12,852 $ 16,747 $ 11,191 $ 15,000 $ 15,000 $ - $ - $ - Truancy Prevention & Diversion Fees 7,147 9,380 6,261 8,000 8,000 - - - Municipal Jury Fees 146 189 126 150 150 - - - Total Revenue 20,144$ 26,316$ 17,578$ 23,150$ 23,150$ -$ -$ -$ Expenditures Schools and Training $ 2,000 $ 2,000 $ - $ 2,000 $ 2,000 $ - $ - $ - Travel and Per Diem - - - - - - - - Truancy Prevention & Diversion - - - - - - - - Municipal Jury Expenses - - - - - - - - Total Expenditures 2,000$ 2,000$ -$ 2,000$ 2,000$ -$ -$ -$ Other Sources (Uses) Transfer In $- $- $- $- $- $- $- $- Transfer Out (1,500) 1,500 - - - - - - Total Other Sources (Uses)(1,500)$ 1,500$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)16,644$ 25,816$ 17,578$ 21,150$ 21,150$ -$ -$ -$ Ending Fund Balance $ 53,728 $ 79,544 $ 94,121 $ 115,271 $ 115,271 $ 94,121 $ 94,121 $ 94,121 FY 2026-2027 49 ADOPTED BUDGET EDC FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Starting Net Position 1,901,850$ 2,466,867$ 3,085,780$ 3,104,654$ 3,104,654$ 3,104,654$ 3,617,279$ 3,687,309$ Revenue Sales Tax - General $ 767,911 $ 865,900 $ 959,415 $ 750,000 $ 750,000 $ 762,093 $ 750,000 $ 750,000 Interest Income 43,606 88,512 94,335 26,250 26,250 70,062 30,000 30,000 Miscellaneous Revenue - - - - - - - - Total Revenue 811,517$ 954,412$ 1,053,750$ 776,250$ 776,250$ 832,155$ 780,000$ 780,000$ Expenses Personnel Salaries $ - $ 23,386 $- $ - $- $ - $ - $- Overtime - - - - - - - - Longevity - - - - - - - - Certification Pay - 2,308 - - - - - - Cell Phone Stipend - 120 - - - - - - Retirement - 3,744 - - - - - - Medical Insurance - 1,401 - - - - - - Dental Insurance - 125 - - - - - - Vision Insurance - 26 - - - - - - Life Insurance & Other - 79 - - - - - - Social Security Taxes - 1,322 - - - - - - Medicare Taxes - 407 - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - 51 - - - - - - Auto/Housing Allowance - 2 - - - - - - Total Personnel -$ 32,972$ -$ -$ -$ -$ -$ -$ Professional Outside Services $ 5,000 $ 13,605 $ 78,519 $ 80,000 $ 80,000 $ 3,598 $ 84,500 $ 84,500 Legal Services - - - 10,000 10,000 - 10,000 10,000 Auditing 5,000 4,269 4,254 5,100 5,100 4,051 5,100 5,100 Advertising 5,658 6,861 1,800 8,000 8,000 - 8,000 8,000 Legal Notices - - - 1,000 1,000 - 1,000 1,000 Printing - - - 250 250 - 250 250 Schools & Training - - 225 3,000 2,500 225 3,000 3,000 Dues & Membership - - - - 500 170 - - Travel & Per Diem - 912 - 3,000 3,000 - 3,000 3,000 Office Supplies - - - - - - - - Miscellaneous Expense 2,500 - - - - - - - Incentive Programs - - - 150,000 150,000 - 150,000 150,000 Thrive Business Grant - - 76,521 150,000 150,000 25,073 150,000 150,000 Paying Agent Fees 800 800 600 200 200 200 200 200 Transfer to General Fund - - 80,752 84,000 84,000 84,000 93,232 97,894 Transfer to General Fund/DSR - - - - - - - - Transfer to Debt Service 201,518 201,518 202,463 202,213 202,213 202,213 201,688 200,950 Total Expenses 246,500$ 335,499$ 548,921$ 696,763$ 696,763$ 319,529$ 709,970$ 713,894$ Net Increase (Decrease)565,016$ 618,913$ 504,829$ 79,487$ 79,487$ 512,625$ 70,030$ 66,106$ Ending Net Position $ 2,466,867 $ 3,085,780 $ 3,104,654 $ 3,184,142 $ 3,184,142 $ 3,617,279 $ 3,687,309 $ 3,753,416 POSITION TITLE FY 2025 FY 2026 FY 2027 TOWN MANAGER 0.00 0.00 0.00 TOTAL FTEs 0.00 0.00 0.00 PERSONNEL SCHEDULE FY 2026-2027 50 ADOPTED BUDGET Hotel Occupancy Tax Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 2,465,552$ 3,102,338$ 3,887,902$ 3,925,090$ 3,925,090$ 3,925,090$ 4,247,672$ 3,994,986$ Revenue Hotel Occupancy Tax $ 822,484 $ 885,378 $ 955,491 $ 800,000 $ 800,000 $ 829,752 $ 900,000 $ 927,000 July 4th Revenue 14,272 20,635 17,870 15,000 15,000 - 15,000 15,450 Sponsorships - Events - - 1,500 1,500 1,500 7,000 1,500 - Interest Income 99,941 159,312 144,699 100,000 100,000 98,412 100,000 103,000 Miscellaneous Revenue - 2,081 2,336 - - - - - Total Revenue 936,697$ 1,067,406$ 1,121,896$ 916,500$ 916,500$ 935,164$ 1,016,500$ 1,045,450$ Expenditures Personnel Salaries $ 89,135 $ 98,654 $ 195,407 $ 174,605 $ 174,605 $ 134,907 $ 232,469 $ 239,443 Salaries - Part Time - - - 1,000 1,000 - - - Salaries - Seasonal - - - - - - - Overtime - - 973 15,000 15,000 40,770 34,744 35,786 Longevity - 300 376 349 349 500 367 378 Salaries - Certification 563 1,653 2,602 2,460 2,460 2,216 3,420 3,523 Salaries - Cell Phone Stipend 326 639 1,797 1,860 1,860 1,439 2,370 2,441 Retirement 9,986 10,658 24,237 26,994 26,994 21,072 36,478 37,572 457 Contributions - - - 2,350 2,350 2,000 2,700 2,700 Medical insurance 2,549 773 14,103 22,419 22,419 18,015 37,347 38,467 Dental Insurance 433 782 1,414 2,006 2,006 1,613 3,078 3,170 Vision Insurance 63 163 298 436 436 288 523 538 Life Insurance & Other 308 445 913 1,287 1,287 828 1,706 1,757 Social Security Taxes 1,280 4,926 10,292 11,404 11,404 8,588 14,532 14,968 Medicare Taxes 299 1,184 2,466 2,667 2,667 2,056 3,548 3,654 Unemployment Taxes 9 12 244 517 517 160 592 610 Workers Compensation - 111 1,046 2,679 2,679 564 1,392 1,434 Auto/Housing Allowance - 25 1,088 1,410 1,410 673 2,820 2,905 Mileage Allowance - - 2,875 1,200 1,200 929 1,200 1,200 Total Personnel 104,951$ 120,326$ 260,130$ 270,643$ 270,643$ 236,620$ 379,286$ 389,348$ Services & Supplies Professional Outside Services 121,500$ 34,050$ -$ 105,000$ 105,000$ 92,019$ 10,000$ $ 10,300 Auditing 4,000 3,286 5,323 6,000 6,000 2,826 6,000 6,180 Software & Support 21,434 22,506 6,170 30,000 30,000 1,578 30,000 30,900 Advertising 18,780 65,168 10,799 120,000 120,000 50,864 120,000 123,600 Schools & Training - - - 1,500 1,500 - 4,000 - Service Charges & Fees - 24 67 - - 381 - - Communications/Pagers/Mobiles 1,368 1,254 1,482 1,400 1,400 920 1,400 - Event Rentals - - - - - - - - Dues & Membership - - - 1,500 1,500 - 1,500 1,500 Travel & Per Diem - - - 2,000 2,000 151 2,000 2,000 Uniforms - - - 1,000 1,000 - 1,000 1,000 Program/Event Supplies - - 74 - - - - - July 4 Celebration 115,677 130,228 144,983 160,000 160,000 147,561 175,000 160,000 Taste of Trophy Club - - 12,047 - - - - - Harvest Festival - - - 39,000 39,000 27,744 39,000 39,000 Winter Wonderlights - - 73,710 80,000 80,000 51,917 80,000 80,000 Art Programs - - - 20,000 20,000 - 20,000 20,000 Bad Debt Expense - - - - - - - - Total Services & Supplies 282,760$ 256,515$ 254,654$ 567,400$ 567,400$ 375,962$ 489,900$ 474,480$ FY 2026-2027 51 ADOPTED BUDGET Hotel Occupancy Tax Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Capital Outlay Capital Outlay $ 7,200 $ - $ - $ - $ - $ - $ - $ - Total Capital 7,200$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 394,911$ 376,842$ 514,784$ 838,043$ 838,043$ 612,582$ 869,186$ 863,828$ Other Sources (Uses) Transfer To General Fund 95,000$ 95,000$ 95,000$ -$ -$ -$ -$ $- Transfer To Future Capital Project Rese -$ -$ -$ -$ -$ -$ 200,000$ $ 100,000 Total Other Sources (Uses)95,000$ 95,000$ 95,000$ -$ -$ -$ 200,000$ 100,000$ Net Increase (Decrease)636,786$ 785,564$ 702,112$ 78,457$ 78,457$ 322,582$ (52,686)$ 281,622$ Ending Fund Balance 3,102,338$ 3,887,902$ 3,925,090$ 4,003,547$ 4,003,547$ 4,247,672$ 3,994,986$ 4,276,609$ POSITION TITLE FY 2025 FY 2026 FY 2027 TOWN MANAGER 0.05 0.05 0.05 COMM & MARKETING DIRECTOR 0.50 0.50 0.50 COMM & MARKETING SPECIALIST 0.50 0.50 0.75 RECREATION COORDINATOR 1.00 1.00 1.25 CROSSING GUARDS 0.04 0.04 0.04 TOTAL FTEs 2.09 2.09 2.59 80% Funded by General Fund 50% Funded by General Fund 25% Funded by General Fund 25% of 1 position & 50% of 1 position Funded by General Fund PERSONNEL SCHEDULE FY 2026-2027 52 ADOPTED BUDGET Recreation Program Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 21,550$ 21,175$ 21,175$ 44,913$ 44,913$ 44,913$ 74,773$ 123,773$ Revenue Recreation Programs $ 4,825 $ 8,101 $ 16,042 $ 20,000 $ 20,000 $ 29,860 $ 54,000 $ 55,620 Total Revenue 4,825$ 8,101$ 16,042$ 20,000$ 20,000$ 29,860$ 54,000$ 55,620$ Expenditures Recreation Programs $ 5,200 $ 390 $ 15 $ 5,000 $ 5,000 $ - $ 5,000 $ 5,150 Total Expenditures 5,200$ 390$ 15$ 5,000$ 5,000$ -$ 5,000$ 5,150$ Net Increase (Decrease)(375)$ 7,711$ 16,027$ 15,000$ 15,000$ 29,860$ 49,000$ 50,470$ Ending Fund Balance 21,175$ 28,886$ 44,913$ 59,913$ 59,913$ 74,773$ 123,773$ 174,243$ FY 2026-2027 53 ADOPTED BUDGET Parkland Dedication Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 350,554$ 407,935$ 632,834$ 656,980$ 656,980$ 656,980$ 673,295$ 683,295$ Revenue Park Revenues $ 85,268 $ 201,103 $ - $ - $ - $ - $ - $ - Interest Income 18,259 23,796 24,147 2,500 2,500 16,315 10,000 10,300 Miscellaneous Revenue - - - - - - -- Total Revenue 103,527$ 224,899$ 24,147$ 2,500$ 2,500$ 16,315$ 10,000$ 10,300$ Expenditures Program/Event Supplies $ - $ - $ - $ - $ - $ - $ - $ - Capital Expenditures 46,146 - - - - - - - Total Expenditures 46,146$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)57,381$ 224,899$ 24,147$ 2,500$ 2,500$ 16,315$ 10,000$ 10,300$ Ending Fund Balance 407,935$ 632,834$ 656,980$ 659,480$ 659,480$ 673,295$ 683,295$ 693,595$ FY 2026-2027 54 ADOPTED BUDGET Police Seizure Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 350,554$ 350,554$ 350,554$ 656,980$ 656,980$ 656,980$ 655,906$ 655,906$ Revenue Police Seizure Revenue $ - $ - $ 37,499 $ - $ - $ 9,470 $ - $ - Interest Income - - - - - 66 - - Total Revenue -$ -$ 37,499$ -$ -$ 9,536$ -$ -$ Expenditures Miscellaneous Expense $ - $ - $ - $ - $ - $ 10,610 $ - $ - Capital Expenditures - - - - - - - - Total Expenditures -$ -$ -$ -$ -$ 10,610$ -$ -$ Net Increase (Decrease)-$ -$ 37,499$ -$ -$ (1,074)$ -$ -$ Ending Fund Balance 350,554$ 350,554$ 656,980$ 656,980$ 656,980$ 655,906$ 655,906$ 655,906$ FY 2026-2027 55 ADOPTED BUDGET TIRZ#1 Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance (266,168)$ (192,360)$ 15,295$ 289,714$ 289,714$ 289,714$ 433,717$ 594,717$ Revenue Property Tax $ 6,648 $ 79,389 $ 93,420 $ 63,110 $ 63,110 $ 31,547 $ 65,000 $ 65,000 Sales Tax - 196,000 180,999 86,292 86,292 112,456 100,000 100,000 Miscellaneous Revenue 13,189 - - - - - - - Total Revenue 19,837$ 275,390$ 274,419$ 149,402$ 149,402$ 144,003$ 165,000$ 165,000$ Expenses Professional Outside Services $ 1,000 $ 1,000 $ 4,000 $ 4,000 $ 4,000 $ - $ 4,000 $ 4,000 Incentive Programs 40,283 66,734 58,657 - - - - - Total Expenditures 41,283$ 67,734$ 62,657$ 4,000$ 4,000$ -$ 4,000$ 4,000$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Other Sources (Uses) Transfer In $ 95,254 $ - $ - $ - $ - $ - $ - $ - Net Increase (Decrease)73,808$ 207,655$ 211,762$ 145,402$ 145,402$ 144,003$ 161,000$ 161,000$ Ending Fund Balance (192,360)$ 15,295$ 289,714$ 435,116$ 435,116$ 433,717$ 594,717$ 755,717$ FY 2026-2027 56 ADOPTED BUDGET Municipal Court Technology & Security Fund (combined in 2025) FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance -$ 6,993$ 6,993$ 6,993$ 21,486$ 27,786$ Revenue Municipal Court - Security Fees $ 2,611 $ - $ - $ 69 $ 100 $ 100 Truancy Prevention & Diversion - Secur 3,024 - - 7,877 6,000 6,000 Municipal Jury Fees - Security Fees 61 - - 158 100 100 Municipal Court - Technology Fees 1,298 - - 6,390 100 100 Miscellaneous Revenue - - - - -- Total Revenue 6,993$ -$ -$ 14,493$ 6,300$ 6,300$ Expenditures Small Equipment $ - $ - $ - $ - $ - $ - Schools & Training - - - - - - Travel & Per Diem - - - - - - Truancy Prevention & Diversion Expens - - - - - - Municipal Jury Expenses - - - - - - Capital Expenditures - - - - - - Total Expenditures -$ -$ -$ -$ -$ -$ Net Increase (Decrease)6,993$ -$ -$ 14,493$ 6,300$ 6,300$ Ending Fund Balance 6,993$ 6,993$ 6,993$ 21,486$ 27,786$ 34,086$ FY 2026-2027 57 ADOPTED BUDGET Debt Service Fund FY 2023 ACTUAL FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 APPROVED FY 2026 AMENDED FY 2026 YEAR TO DATE FY 2027 ADOPTED FY 2028 PROJECTED Beginning Fund Balance 285,165$ 553,449$ 978,229$ 978,229$ 978,229$ 978,229$ 2,924,241$ 2,906,759$ Revenue Property Taxes $ 2,552,784 $ 2,849,732 $ 3,023,653 $ 3,047,702 $ 3,047,702 $ 3,281,466 $ 3,154,372 $ 3,264,775 Property Taxes/Delinquent 6,172 4,786 8,744 2,060 2,060 (675) 2,060 2,122 Property Taxes/Penalty & Interest 11,463 (8,065) (8,709) 4,635 4,635 21,998 4,635 4,774 Intergovernmental Transfer EDC - --- - --- Interest Income 77,233 81,141 65,773 2,652 2,652 87,014 2,732 2,814 Miscellaneous Revenue (5) 5,972 (20,105) - - - - - Total Revenue 2,647,648$ 2,933,567$ 3,069,355$ 3,057,049$ 3,057,049$ 3,389,802$ 3,163,798$ 3,274,484$ Expenditures Principal Payments $ 2,014,413 $ 1,965,000 $ 2,285,000 $ 2,662,579 $ 2,662,579 $ 1,190,000 $ 2,465,000 $ 2,080,000 Interest Payments 564,269 742,586 653,816 715,540 715,540 454,229 914,468 836,391 Paying Agent Fees 2,200 2,719 3,125 3,500 3,500 1,775 3,500 3,500 Bond/CO Issuance cost - --- - --- Total Expenditures 2,580,882$ 2,710,305$ 2,941,941$ 3,381,619$ 3,381,619$ 1,646,004$ 3,382,968$ 2,919,891$ Other Sources (Uses) Bond Proceeds $ - $ - $ - $ - $ - $ - $ 7,585,000 $ - Bond Proceeds- Premium - - - - - - -- Refund Cost - - - - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B 201,518 201,518 201,518 202,213 202,213 202,213 201,688 200,950 Transfer In- Street Main. Sales Tax - --- - --- Transfer In- Storm Drainage - - - - - - - - Transfer In - Capital Projects - --- - --- Transfer In - CCPD - - - - - - - - Transfer In - sub-total 201,518 201,518 201,518 202,213 202,213 202,213 201,688 200,950 Transfer Out - - - - - - - - Total Other Sources (Uses)201,518$ 201,518$ 201,518$ 202,213$ 202,213$ 202,213$ 7,786,688$ 200,950$ Net Increase (Decrease)268,284$ 424,780$ 328,932$ (122,357)$ (122,357)$ 1,946,012$ (17,482)$ 555,543$ Ending Fund Balance $ 553,449 $ 978,229 $ 1,307,161 $ 855,872 $ 855,872 $ 2,924,241 2,906,759$ 3,462,302$ FY 2026-2027 58 ADOPTED BUDGET Capital Projects Fund FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 ADOPTED FY 2031 PROPOSED Revenue Department Capital Funding 930,000$ 340,000$ 720,000$ 389,000$ 179,000$ MUD Funding 140,000 48,000 89,000 33,500 Street Maintenance Sales Tax Fund Storm Drainage Utility Fund Parkland Dedication Fund Hotel Occupancy Fund 200,000 100,000 100,000 100,000 Crime Control Prevention District Fund 75,000 Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund Grant Funding 2025 CO Bonds 2027 CO Bonds 2,280,000 - 2,790,000 - - 2030 CO Bonds - - - 2,522,000 3,710,000 Future Bonds Total 3,625,000$ 488,000$ 3,610,000$ 3,100,000$ 3,922,500$ Expenditures General Government Capital Expenses $ - $ - $ - $- $- Police Capital Expenses 75,000 - EMS Capital Expenses - - Fire Capital Expenses 140,000 48,000 89,000 33,500 Streets Capital Expenses 2,315,000 35,000 2,825,000 2,562,000 3,750,000 Community Development Capital Expenses 525,000 150,000 650,000 310,000 - Parks Capital Expenses 490,000 235,000 115,000 115,000 115,000 Recreation Capital Expenses 80,000 20,000 20,000 24,000 24,000 Total Expenditures 3,625,000$ 488,000$ 3,610,000$ 3,100,000$ 3,922,500$ Other Sources (Uses) Transfer In - - - Transfer Out - - - Total Other Sources (Uses)-$ -$ -$ -$ -$ Net Increase (Decrease)-$ -$ -$ -$ -$ FY 2026-2027 59 ADOPTED BUDGET Capital Equipment/Fleet Replacement Fund FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 ADOPTED FY 2032 PROPOSED Beginning Fund Balance 2,524,837$ 2,524,837$ 2,524,837$ $ 2,524,837 $ 2,524,837 $ 2,524,837 Revenue Department Capital Funding 1,099,000$ 989,500$ 562,500$ 517,500$ 530,000$ 980,000$ MUD Funding 57,000 113,500 7,000 120,000 29,000 27,600 Street Maintenance Sales Tax Fund Storm Drainage Utility Fund Parkland Dedication Fund Hotel Occupancy Fund Crime Control Prevention District Fund 160,000 180,000 180,000 180,000 180,000 60,000 Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund - Total Balance 1,316,000$ 1,283,000$ 749,500$ 817,500$ 739,000$ 1,067,600$ Expenditures General Government Capital Expenses -$ -$ -$ -$ -$ -$ Police Capital Expenses 426,000 373,500 357,500 512,500 555,000 245,000 EMS Capital Expenses 185,000 555,000 190,000 20,000 105,000 470,000 Fire Capital Expenses 57,000 113,500 7,000 120,000 29,000 27,600 Streets Capital Expenses 225,000 - - - - - Community Development Capital Expenses 26,000 16,000 - - - 70,000 Parks Capital Expenses 347,000 175,000 145,000 115,000 - 205,000 Recreation Capital Expenses - - - - - - IT Capital Expenses 50,000 50,000 50,000 50,000 50,000 50,000 Total Expenditures 1,316,000$ 1,283,000$ 749,500$ 817,500$ 739,000$ 1,067,600$ Other Sources (Uses) Transfer In - - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ Net Increase (Decrease)-$ -$ -$ -$ -$ -$ Ending Fund Balance $ 2,524,837 $ 2,524,837 $ 2,524,837 $ 2,524,837 $ 2,524,837 $ 2,524,837 FY 2026-2027 60 ADOPTED BUDGET TROPHY CLUB CAPITAL IMPROVEMENT PROGRAM TROPHY CLUB TEXAS 2026 2027 ADOPTED FY 2026-2027 61 ADOPTED BUDGET Town of Trophy Club Capital Improvement Program (CIP) OVERVIEW The Capital Improvement Program (CIP) serves as a strategic planning and financial management tool designed to guide the development and maintenance of public infrastructure within the Town of Trophy Club. This six-year plan outlines the Town’s priorities for major capital investments and ensures alignment with long-term goals, community needs, and fiscal responsibility. Updated annually, the CIP is structured to reflect changing priorities, economic conditions, and emerging opportunities. It enables the Town to systematically identify, evaluate, and fund projects that support growth, enhance public services, and maintain vital infrastructure. The program also considers the operational impacts of proposed capital investments to support sustainable budgeting. Typically, CIP projects are substantial, non-recurring expenditures with a useful life exceeding one year. These include, but are not limited to: •Construction or acquisition of new public facilities •Expansion or renovation of existing structures •Street reconstruction and paving •Drainage improvements •Land acquisitions •Water and wastewater utility upgrades Planning Process Each year, the Town reviews and revises its CIP based on input from a wide array of stakeholders, including residents, Town Boards and Commissions, the school district, and Homeowner’s Associations. Projects are evaluated using criteria such as compliance with the Comprehensive Plan, alignment with public safety and service FY 2026-2027 62 ADOPTED BUDGET needs, and long-term community benefit. The resulting proposed projects are presented to the Town Council for consideration and final approval. CIP Goals Establish clear objectives for all capital investments over a six-year horizon Identify reliable funding sources while upholding sound fiscal practices Ensure consistency with the Town’s Comprehensive Plan Incorporate citizen and community stakeholder input into project prioritization Set realistic and understandable project scopes and timelines Provide accurate cost projections and funding strategies Summary The CIP Summary presents a consolidated view of proposed capital investments across all departments for the upcoming fiscal year. It details anticipated expenditures and funding allocations by the department, providing a transparent, comprehensive snapshot of the Town’s capital investment strategy. By prioritizing projects that foster sustainable growth, operational efficiency, and public well-being, the CIP reinforces the Town’s commitment to long-term planning and responsible stewardship of public resources. Departmental budgets are carefully evaluated to ensure alignment with the Town’s strategic objectives, demonstrating a proactive and accountable approach to infrastructure development and community enhancement. Capital Improvement Program Summary of Expenditures The Town of Trophy Club's FY27 Capital Improvement Program demonstrates the Town's continued commitment to investing in critical infrastructure, public safety, operational efficiency, and quality-of-life enhancements. Planned transportation FY 2026-2027 63 ADOPTED BUDGET improvements include the reconstruction and maintenance of Creekmere Drive and Creekmere Court, along with sidewalk rehabilitation in several neighborhoods, including Broadway, Mona Vale, Montgomerie, Greenan, Galloway, Lilyfield, Rosebud, and Veranda, to improve pedestrian safety and accessibility. Community enhancement projects include the installation of new wayfinding signage to improve navigation for residents and visitors, implementation of a median refurbishment program, and the initiation of projects identified in the recently adopted Parks Master Plan. These investments will enhance the Town's appearance, improve park amenities, and support long-term community development. Operational improvements include the replacement of aging mowing equipment, the acquisition of a new dump truck for the Streets Department, and upgrades to electronic access control systems at Town facilities to improve security, asset protection, and operational efficiency. Public safety investments will continue with the replacement of body-worn cameras, in-car camera systems, and conducted energy devices (TASERs), ensuring the Police Department has reliable, modern equipment to effectively serve and protect the community. Additional investments in tree planting and ongoing urban forestry maintenance will preserve and enhance the Town's tree canopy, contributing to the community's long- term sustainability, environmental stewardship, and overall quality of life. FY 2026-2027 64 ADOPTED BUDGET Capital Improvement Program FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED Funding Source Department Capital Fund $ 930,000 $ 340,000 $ 720,000 $ 389,000 $ 179,000 $ 100,000 MUD Funding 140,000 48,000 89,000 33,500 Street Maintenance Sales Tax Fund Storm Drainage Utility Fund Parkland Dedication Fund Hotel Occupancy Fund 200,000 100,000 100,000 100,000 Crime Control Prevention District Fund 75,000 Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund ARPA Funding Grant Funding 2021 CO Bonds 2023 CO Bonds 2025 CO Bonds 2027 CO Bonds 2,280,000 2,790,000 2030 CO Bonds 2,522,000 3,710,000 Future Bonds 4,406,000 Total Funding 3,625,000$ 488,000$ 3,610,000$ 3,100,000$ 3,922,500$ 4,506,000$ Projects: Trees & Tree Maintenance 100,000 100,000 25,000 25,000 25,000 Splashpad Resurface 80,000 20,000 20,000 24,000 24,000 Wayfinding Signage 300,000 150,000 150,000 150,000 Access Control system (Town Hall & PD)150,000 Access Control system (Fire)58,000 Linear Trail ADA transition 100,000 75,000 30,000 30,000 30,000 Median refurbishement 60,000 60,000 60,000 60,000 60,000 60,000 Sign Replacements 35,000 35,000 35,000 40,000 40,000 40,000 2027 Streets Projects 2,080,000 Creekmere Dr. Street Replacement - $1.5M 1,510,000 Creekmere Ct. Street Replacement - $570,000 570,000 2027 Sidewalk Projects 200,000 Asset Management Plan 150,000 Freedom Park re-design 80,000 Trophy Club Park design 150,000 Fire Station Lighting Project (Interior)27,000 Fire Station Paint Interior/Apparatus Bay 35,000 Fire Station Carpet Replacement 20,000 Fire station HVAC systems 15,000 Fire station water heater replacements 15,500 Fire Apparatus bay doors 11,000 Fire station perimeter lighting 6,500 2029 Streets Projects 2,640,000 Alamosa Drive Street Replacement - $2.6M 2,640,000 2029 Sidewalk Projects 150,000 Town Hall & PD Flooring/Carpet 200,000 Town Hall Paint Interior/Exterior 150,000 Town Hall/PD Water Heater Replacements 150,000 Town Hall HVAC Replacement 160,000 2030 Streets Projects 2,340,000 Oak Village Ct. & Lane - $790,000 790,000 Timberline Drive - $1.5M 1,550,000 2030 Sidewalk Projects 182,000 Diesel Emissions Capture System 61,000 Exterior Paint / Masonry Repair 18,000 Irrigation Improvements/Replacement 10,000 Apparatus Bay heaters 10,000 Fire alarm system (Panel & Detector)6,500 Windows/Exterior Doors 12,000 Apparatus Bay floor 5,000 FY 2026-2027 65 ADOPTED BUDGET Capital Improvement Program FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED 2031 Streets Projects 3,550,000 Century Court Street Replacement - $720,000 720,000 Cimarron Drive - $2,830,000 2,830,000 2031 Sidewalk Projects 160,000 2032 Sidewalk Projects 166,000 2032 Streets Projects 4,240,000 Carnoustie Dr. - $4,240,000 4,240,000 Total Expenditures 3,625,000$ 488,000$ 3,610,000$ 3,100,000$ 3,922,500$ 4,506,000$ FY 2026-2027 66 ADOPTED BUDGET Total Budgeted Capital Costs:$275,000.00 Department:Parks Total Budgeted Funding Sources:$275,000.00 Type:Other Improvements Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $100,000.00 $100,000.00 $25,000.00 $25,000.00 $25,000.00 $275,000.00 Equipment/Vehicle/Furnishings $0.00 Other $0.00 Total $100,000.00 $100,000.00 $25,000.00 $25,000.00 $25,000.00 $275,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Total Budgeted Department Capital Projects Fund $100,000.00 $100,000.00 $25,000.00 $25,000.00 $25,000.00 $275,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $100,000.00 $100,000.00 $25,000.00 $25,000.00 $25,000.00 $275,000.00 Account Codes (Capital Costs): 34-400-83700 $275,000.00 $275,000.00 Type of Project Tree Inventory & Maintenance The Tree Inventory & Maintenance Project establishes a comprehensive, data-driven framework for the management of our town's urban forest. By conducting a systematic field survey and health assessment of all publicly owned trees, this initiative provides staff with a centralized GIS database to track assets, prioritize maintenance, and mitigate public safety risks. Ultimately, this project transitions our operations from reactive care to a proactive strategy, ensuring efficient resource allocation and the long-term sustainability of our community’s natural infrastructure. Additional Information Other improvement FY 2026-2027 67 ADOPTED BUDGET Total Budgeted Capital Costs:$168,000.00 Department:Pool Total Budgeted Funding Sources:$168,000.00 Type:Building and Facilities Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $80,000.00 $20,000.00 $20,000.00 $24,000.00 $24,000.00 $168,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $80,000.00 $20,000.00 $20,000.00 $24,000.00 $24,000.00 $0.00 $168,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Projects Fund $80,000.00 $20,000.00 $20,000.00 $24,000.00 $24,000.00 $168,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $80,000.00 $20,000.00 $20,000.00 $24,000.00 $24,000.00 $0.00 $168,000.00 Account Codes (Capital Costs): 34-455-83700 $282,000.00 $282,000.00 Type of Project Splash Pad Resurface The Splash Pad Resurfacing Project focuses on the essential restoration of aquatic safety surfacing to ensure a high-quality recreational environment for the community. By replacing worn or degraded materials with durable, non-slip, and UV-resistant finishes, this project directly addresses safety concerns and protects the facility's underlying infrastructure. This data-backed maintenance effort provides staff with a refreshed lifecycle for the asset, reducing long-term repair costs and ensuring the facility remains a safe, vibrant, and compliant destination for public use. Additional Information Refurbishment FY 2026-2027 68 ADOPTED BUDGET Total Budgeted Capital Costs:$750,000.00 Department:General Total Budgeted Funding Sources:$750,000.00 Type:Other Improvements Teams:Community Development Timeline:10/01/2026 to 09/30/2030 Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $0.00 Equipment/Vehicle/Furnishings $300,000.00 $150,000.00 $150,000.00 $150,000.00 $750,000.00 Other $0.00 Total $300,000.00 $150,000.00 $150,000.00 $150,000.00 $750,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 Total Budgeted Department Capital Projects Fund $100,000.00 $50,000.00 $50,000.00 $50,000.00 $250,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $200,000.00 $100,000.00 $100,000.00 $100,000.00 $500,000.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $300,000.00 $150,000.00 $150,000.00 $150,000.00 $750,000.00 Benefit to Community Type of Project Wayfinding Signage Project The project will enhance navigation for residents and visitors by providing clear directional, identification, and informational signage at key entry points, roadways, parks, public facilities, and destinations. The signage program is intended to improve accessibility, strengthen community identity and branding, support economic development efforts, and create a consistent visual experience throughout the Town. Additional Information The Wayfinding Signage Program will improve the overall experience for residents, visitors, and businesses by providing clear and consistent directional guidance throughout the Town. Enhanced signage will make it easier to locate parks, public facilities, neighborhoods, trails, and commercial destinations, reducing confusion and improving accessibility. The project will strengthen the Town’s identity through cohesive branding, promote local businesses and community amenities, support tourism and special events, and contribute to a more welcoming and attractive environment. Improved wayfinding can also enhance traffic flow and public safety by helping motorists, pedestrians, and cyclists navigate efficiently to their destinations. Other improvement FY 2026-2027 69 ADOPTED BUDGET Total Budgeted Capital Costs:$150,000.00 Department:General Total Budgeted Funding Sources:$150,000.00 Type:Computers and Related Equipment Timeline:10/01/2026 to 12/30/2026 Request description: Capital Costs FY2027 Total Budgeted Equipment $100,000.00 $100,000.00 Installation $50,000.00 $50,000.00 Other $0.00 Total $150,000.00 $150,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $75,000.00 $75,000.00 MUD Funding $0.00 Grant Funding $0.00 CCPD Fund $75,000.00 $75,000.00 Total $150,000.00 $150,000.00 Account Codes (Capital Costs): 07-251-83700 $150,000.00 $150,000.00 New Purchase or Replacement Replacements Location 1 Trophy Wood Dr, Town Hall Access Control System for Town Hall and the Police Department Replace the Access Control System for the Police Department and Town Hall.The current building access control system has been identified as deficient during the recent FBI/CJIS audit, indicating it does not meet required CJIS security standards for controlling and documenting access to sensitive areas and systems. Maintaining CJIS compliance is mandatory for agencies that access criminal justice information, and failure to correct identified deficiencies could jeopardize system access and create security vulnerabilities.Replacing the access control system will allow the Town to implement modern security features such as enhanced credential management, detailed audit logging, and centralized administration that meet current CJIS requirements. This project will improve physical security, ensure accountability for facility access, and bring the Police Department and Town Hall into compliance with federal security standards. If approved, expanding the system to the Fire Department will further standardize security practices across critical Town facilities. Additional Information New Sold - Auction FY 2026-2027 70 ADOPTED BUDGET Total Budgeted Capital Costs:$58,000.00 Department:Fire Total Budgeted Funding Sources:$58,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 Total Budgeted Equipment $58,000.00 $58,000.00 Installation $0.00 Other $0.00 Total $58,000.00 $58,000.00 Funding Source FY2027 Total Budgeted Department Capital Budget $0.00 MUD Fund $58,000.00 $58,000.00 CCPD Fund $0.00 Total $58,000.00 $58,000.00 New Purchase or Replacement Access Control for the Fire Department Building Upgrading to a modern access control system is necessary to improve security, accountability, and operational control within the fire station.The facility houses sensitive areas such as medical supplies, equipment, IT systems, and records that cannot be adequately secured with traditional keys. Lost or duplicated keys create ongoing security risks with no reliable way to track access.An electronic access control system allows leadership to manage and restrict entry by role and shift, ensuring only authorized personnel can access critical areas. It also provides an audit trail, improving accountability and supporting investigations if needed.Additionally, integration with cameras and alarm systems enhances overall facility security and allows for rapid lockdown during emergencies.This upgrade aligns the fire department with modern public safety standards and reduces risk to personnel, equipment, and operations. Additional Information Replacement FY 2026-2027 71 ADOPTED BUDGET Total Budgeted Capital Costs:$795,000.00 Department:Culture/Recreation Total Budgeted Funding Sources:$795,000.00 Type:Building and Facilities Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $200,000.00 $225,000.00 $370,000.00 $795,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $200,000.00 $225,000.00 $370,000.00 $795,000.00 Funding Source FY2027 FY2028 FY2029 Total Budgeted Department Capital Projects Fund $200,000.00 $225,000.00 $370,000.00 $795,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $200,000.00 $225,000.00 $370,000.00 $795,000.00 Account Codes (Capital Costs): 34-400-83700 $795,000.00 $795,000.00 Parks Improvements (Resulting from Master Plan) The Parks & Recreation Master Plan project utilizes capital funds to systematically implement the long-range goals and community priorities identified in the city’s comprehensive planning document. By aligning budget allocations with the Master Plan’s strategic roadmap, this initiative ensures that investments in park development, facility upgrades, and land acquisition are data-driven and responsive to resident needs. This project provides staff with the necessary resources to modernize recreational infrastructure and expand public amenities, ensuring a sustainable and high-quality park system for the entire community.Projects identified in the Parks & Recreation Master Plan for Short-Term completion include:Implement new median landscape designInitiate 5-year capital replacement for facilitiesUpgrade trails to meet ADA standards - prioritizing Linear ParkUpdate Entry Signage at Independence ParkCreate signage strategyUpgrade pavilions at Independence & Harmony ParkReplace playground and restroom facilities at Freedom Dog ParkAdd shade to Linear Park & TCP trailsAcquire easements or ROW for Trails Master PlanInstall park kiosk at community parks for programs and maps FY 2026-2027 72 ADOPTED BUDGET Total Budgeted Capital Costs:$265,000.00 Department:Parks Total Budgeted Funding Sources:$265,000.00 Type:Streets & Sidewalk Improvements Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $100,000.00 $75,000.00 $30,000.00 $30,000.00 $30,000.00 $265,000.00 Other $0.00 Total $100,000.00 $75,000.00 $30,000.00 $30,000.00 $30,000.00 $265,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Total Budgeted Department Capital Projects Fund $100,000.00 $75,000.00 $30,000.00 $30,000.00 $30,000.00 $265,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $100,000.00 $75,000.00 $30,000.00 $30,000.00 $30,000.00 $265,000.00 Benefit to Community Type of Project Linear Trail ADA Transition This project is aimed to transition the current Linear Park Trail, located between The Highland of Trophy Club neighborhood and the U.S. Army Corp of Engineers property along the Town's northern border, to a modern, ADA-compliant path equipped with adequate amenities, such as rest nodes and shading. During the development of the Parks & Recreation Master Plan, this trail was identified as being out of compliance with the Americans with Disabilities Act, with portions of the trail exhibiting a grade greater than the 5% maximum allowance. The Linear Park Trail was divided into 16 sections based on the severity of the trail's grade.FY27 (1,160 ft Total):Linear Trail Section 5 (270 ft) — Moderate PriorityLinear Trail Section 6 (270 ft) — Moderate PriorityLinear Trail Section 7 (620 ft) — High PriorityFY28 (660 ft Total):Linear Trail Section 1 (110 ft) — Moderate PriorityLinear Trail Section 2 (280 ft) — High PriorityLinear Trail Section 3 (100 ft) — Moderate PriorityLinear Trail Section 4 (170 ft) — Moderate PriorityFY29 (750 ft Total):Linear Trail Section 8 (500 ft) — High PriorityLinear Trail Section 9 (250 ft) — High PriorityFY30 (730 ft Total):Linear Trail Section 10 (280 ft) — Moderate PriorityLinear Trail Section 11 (210 ft) — Moderate PriorityLinear Trail Section 12 (80 ft) — Moderate PriorityLinear Trail Section 13 (160 ft) — Moderate PriorityFY31 (340 ft Total):Linear Trail Section 14 (80 ft) — Moderate PriorityLinear Trail Section 15 (100 ft) — Moderate PriorityLinear Trail Section 16 (160 ft) — High Priority Additional Information As identified in the Parks & Recreation Master Plan, sections of the Linear Park Trail exhibit greater than tolerable grades as defined by the Americans with Disabilities Act (ADA). To ensure equal and nondiscriminatory access to the Town's public accommodations and amenities, the Town has implemented an ADA-Transition Plan to identify and correct elements of the current park system that do not currently abide by the ADA. The transition of the Linear Park Trail will allow for easier use of the trail by residents and support the overall Trails Master Plan outlined in the Parks & Recreation Master Plan. Sidewalk Improvement FY 2026-2027 73 ADOPTED BUDGET Total Budgeted Capital Costs:$300,000.00 Department:Parks Total Budgeted Funding Sources:$300,000.00 Type:Building and Facilities Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $60,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $300,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $60,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $0.00 $300,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Projects Fund $60,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $300,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $60,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $0.00 $300,000.00 Account Codes (Capital Costs): 34-400-83700 $600,000.00 $600,000.00 Median Refurbishment The Median Refurbishment project utilizes capital funds to revitalize the town's primary transportation corridors through enhanced landscaping, irrigation repairs, and hardscape improvements. By updating worn vegetation and aging infrastructure, this initiative improves driver visibility, enhances community aesthetics, and ensures that medians are more resilient to local climate conditions. This project provides staff with a sustainable framework for maintaining high-traffic public spaces while reinforcing the town's commitment to well-manicured and safe thoroughfares. FY 2026-2027 74 ADOPTED BUDGET Total Budgeted Capital Costs:$185,000.00 Department:Streets Total Budgeted Funding Sources:$220,000.00 Type:Other Improvements Teams:Community Development Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $0.00 Equipment/Vehicle/Furnishings $35,000.00 $35,000.00 $35,000.00 $40,000.00 $40,000.00 $185,000.00 Other $0.00 Total $35,000.00 $35,000.00 $35,000.00 $40,000.00 $40,000.00 $0.00 $185,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Projects Fund $35,000.00 $35,000.00 $35,000.00 $40,000.00 $40,000.00 $185,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $35,000.00 $35,000.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $70,000.00 $35,000.00 $35,000.00 $40,000.00 $40,000.00 $0.00 $220,000.00 Benefit to Community Sign Replacements Funding for the replacement of aging, damaged, and outdated signs throughout the Town to improve visibility, enhance public safety, maintain compliance with applicable standards, and preserve the community's overall appearance. Additional Information Improves public safety, enhances visibility and navigation, maintains compliance with signage standards, and preserves the Town's overall appearance. FY 2026-2027 75 ADOPTED BUDGET Total Budgeted Capital Costs:$2,067,000.00 Department:Streets Total Budgeted Funding Sources:$2,080,000.00 Type:Other Improvements Teams:Community Development Request description: Capital Costs FY2027 Total Budgeted Planning $0.00 Design $0.00 Engineering $347,000.00 $347,000.00 Land/Right-of-way $0.00 Construction/Maintenance $1,720,000.00 $1,720,000.00 Equipment/Vehicle/Furnishings $0.00 Other $0.00 Total $2,067,000.00 $2,067,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $2,080,000.00 $2,080,000.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $2,080,000.00 $2,080,000.00 Account Codes (Capital Costs): 10-360-83650 $2,067,000.00 $2,067,000.00 Benefit to Community Type of Project FY2027 Street Improvement Project Creekmere Dr. - $1,510,000Concrete Street Replacement on Creekmere Drive from each intersection of Indian Creek Drive, approximately 38,000 sq ft.Creekmere Ct. - $570,000Concrete Street Replacement on Creekmere Court from Indian Creek Drive, approximately 9,000 sq ft. Additional Information Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings.Creekmere Dr. - PCI 33, SSI 93, OCI 43Creekmere Ct. - PCI 56, SSI 100, OCI 66 Refurbishment FY 2026-2027 76 ADOPTED BUDGET Total Budgeted Capital Costs:$200,000.00 Department:Streets Total Budgeted Funding Sources:$200,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2027 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $200,000.00 $200,000.00 Other $0.00 Total $200,000.00 $200,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $200,000.00 $200,000.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $200,000.00 $200,000.00 Benefit to Community FY2027 Sidewalk Project Various locations: $200,000Broadway, Mona Vale, Montgomerie, Greenan, Galloway, Lilyfield, Rosebud and Veranda. Concrete sidewalk replacements in various locations in the Highlands Turnberry, Skyline, and Eagles Ct areas to eliminate tripping hazards and restabilize sunken areas that are collecting water. Approximately 11,600 sq ft. Additional Information Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school FY 2026-2027 77 ADOPTED BUDGET Total Budgeted Capital Costs:$27,000.00 Department:Fire Total Budgeted Funding Sources:$27,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2026 to 09/30/2027 Request description: Capital Costs FY2027 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $27,000.00 $27,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $27,000.00 $27,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $27,000.00 $27,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $27,000.00 $27,000.00 Type of Project Interior Lighting Upgrade The existing interior lighting relies on traditional bulb systems that are less energy-efficient and require frequent replacement. Upgrading to LED lighting provides significantly longer service life (typically 50,000+ hours compared to 1,000–10,000 hours for conventional bulbs), reducing maintenance costs and downtime. This upgrade supports long-term cost savings, improved visibility, and dependable operation within the fire station. Additional Information Refurbishment FY 2026-2027 78 ADOPTED BUDGET Total Budgeted Capital Costs:$35,000.00 Department:Fire Total Budgeted Funding Sources:$35,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2026 to 09/30/2027 Request description: Capital Costs FY2027 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $35,000.00 $35,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $35,000.00 $35,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $35,000.00 $35,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $35,000.00 $35,000.00 Type of Project Fire Station Paint: Interior & Apparatus Bay The fire station interior and apparatus bay, originally painted in 2011, require repainting and sheet rock repairs due to normal wear, impact damage, and aging finishes. This work will improve the overall condition and appearance of the facility, supporting a professional environment and enhancing employee morale. Maintaining a clean and well cared for station also reflects positively on public perception and demonstrates organizational pride. Additional Information Refurbishment FY 2026-2027 79 ADOPTED BUDGET Total Budgeted Capital Costs:$20,000.00 Department:Fire Total Budgeted Funding Sources:$20,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2026 to 09/30/2027 Request description: Capital Costs FY2027 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $20,000.00 $20,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $20,000.00 $20,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $20,000.00 $20,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $20,000.00 $20,000.00 Type of Project Fire Station Carpet Replacement The existing carpet in the offices, training room, bedrooms, and day room is original to the facility, installed in 2011, and has reached the end of its useful life. After years of heavy use, the carpet shows significant wear, staining, and reduced cleanliness, which can impact indoor air quality and overall facility appearance.Replacement will improve cleanliness, support a healthier living and working environment for personnel, enhance durability in high-use areas, and contribute to a professional and well- maintained station environment. Additional Information Replacement FY 2026-2027 80 ADOPTED BUDGET Total Budgeted Capital Costs:$88,500.00 Department:Fire Total Budgeted Funding Sources:$88,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2035 Request description: Capital Costs FY2028 FY2033 FY2035 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $15,000.00 $21,000.00 $52,500.00 $88,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $15,000.00 $21,000.00 $52,500.00 $88,500.00 Funding Source FY2028 FY2033 FY2035 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $15,000.00 $21,000.00 $52,500.00 $88,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $15,000.00 $21,000.00 $52,500.00 $88,500.00 Type of Project Fire Station HVAC Systems The 5 HVAC units serving the fire station are scheduled for replacement over the next ten years. While age does not necessarily indicate immediate failure, it aligns with the typical service life expectancy for commercial HVAC systems operating under continuous or high-demand conditions, such as those found in emergency response facilities. Additional Information Replacement FY 2026-2027 81 ADOPTED BUDGET Total Budgeted Capital Costs:$15,500.00 Department:Fire Total Budgeted Funding Sources:$15,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $15,500.00 $15,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $15,500.00 $15,500.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $15,500.00 $15,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $15,500.00 $15,500.00 Type of Project Water Heaters The fire station utilizes two Rheem water heaters: a 15-gallon electric unit and a 95-gallon gas unit, both of which are critical for daily operations, including hygiene, decontamination, and facility use. Typical service life for water heaters ranges from 8 to 12 years for electric units and 10–15 years for gas units. As these systems age, they become less efficient, more prone to leaks or failure, and increasingly costly to maintain. Proactive replacement ensures a reliable hot water supply, improves energy efficiency, and reduces the risk of unexpected failures that could disrupt station operations. Additional Information Replacement FY 2026-2027 82 ADOPTED BUDGET Total Budgeted Capital Costs:$11,000.00 Department:Fire Total Budgeted Funding Sources:$11,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $11,000.00 $11,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $11,000.00 $11,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $11,000.00 $11,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $11,000.00 $11,000.00 Type of Project Apparatus Bay Doors The apparatus bay doors, original to the facility and installed in 2011, require refurbishment to maintain reliable operation. Key components including motors, seals, tracks, springs, and safety sensors are experiencing wear consistent with age and continuous use.Refurbishment will restore proper function, improve safety and reliability, reduce the risk of operational disruptions, and extend the service life of the doors while avoiding more costly full replacement. Additional Information Refurbishment FY 2026-2027 83 ADOPTED BUDGET Total Budgeted Capital Costs:$6,500.00 Department:Fire Total Budgeted Funding Sources:$6,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $6,500.00 $6,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $6,500.00 $6,500.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $6,500.00 $6,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $6,500.00 $6,500.00 Type of Project Fire Station Perimeter Lighting The fire station’s perimeter and landscape lighting require repairs to maintain adequate exterior illumination for building visibility, safety, security, and overall facility appearance. Non-functioning or damaged fixtures reduce lighting levels around the site, increasing the risk of trips and falls and diminishing security and professional presentation. Timely repairs will restore proper illumination, enhance security, and maintain a professional environment for personnel and visitors. Additional Information Refurbishment FY 2026-2027 84 ADOPTED BUDGET Total Budgeted Capital Costs:$2,640,000.00 Department:Streets Total Budgeted Funding Sources:$5,280,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2029 Total Budgeted Planning $0.00 Design $0.00 Engineering $440,000.00 $440,000.00 Land/Right-of-way $0.00 Construction/Maintenance $2,200,000.00 $2,200,000.00 Other $0.00 Total $2,640,000.00 $2,640,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $2,640,000.00 $2,640,000.00 2029 CO Bonds $2,640,000.00 $2,640,000.00 Future Bonds $0.00 Total $5,280,000.00 $5,280,000.00 Account Codes (Capital Costs): 10-360-83650 $2,640,000.00 $2,640,000.00 Benefit to Community Type of Project FY2029 Street Improvements Project Alamosa Dr. - $2,640,000Concrete Street Replacement of Alamosa Dr approximately 57,000 sq ft. Additional Information Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings.1.Alamosa Dr- PCI 55, SSI 82.83, OCI 55 Resurface Current Road FY 2026-2027 85 ADOPTED BUDGET Total Budgeted Capital Costs:$150,000.00 Department:Streets Total Budgeted Funding Sources:$300,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2029 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $150,000.00 $150,000.00 Other $0.00 Total $150,000.00 $150,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $150,000.00 $150,000.00 2029 CO Bonds $150,000.00 $150,000.00 Future Bonds $0.00 Total $300,000.00 $300,000.00 Benefit to Community FY2029 Sidewalk Projects Various locations: $150,000Continue replacements on Broadway, Mona Vale, Montgomerie, Greenan, Galloway, Lilyfield, Rosebud and Veranda. Concrete sidewalk replacements in various locations in the Highlands Turnberry, Skyline, and Eagles Ct areas to eliminate tripping hazards and restabilize sunken areas that are collecting water. Approximately 11,600 sq ft. Additional Information Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school FY 2026-2027 86 ADOPTED BUDGET Total Budgeted Capital Costs:$200,000.00 Department:Facilities Management Total Budgeted Funding Sources:$200,000.00 Type:Building and Facilities Teams:Community Development Request description: Capital Costs FY2029 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $200,000.00 $200,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $200,000.00 $200,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $200,000.00 $200,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $200,000.00 $200,000.00 Type of Project Town Hall & PD Flooring/Carpet This project involves installing new flooring at both Town Hall and the Police Department. The upgrade will enhance durability, improve aesthetics, and ensure a safer and more functional environment for staff and visitors. The existing flooring at Town Hall and the Police Department is worn and damaged, impacting both safety and appearance. New flooring will provide a more durable, attractive, and easy-to-maintain surface, improving overall functionality and reducing long-term maintenance costs. Typical life expectancy of flooring is 8-12 years. Additional Information Replacement FY 2026-2027 87 ADOPTED BUDGET Total Budgeted Capital Costs:$150,000.00 Department:Facilities Management Total Budgeted Funding Sources:$150,000.00 Type:Building and Facilities Teams:Community Development Request description: Capital Costs FY2029 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $150,000.00 $150,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $150,000.00 $150,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $150,000.00 $150,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $150,000.00 $150,000.00 Type of Project Town Hall Paint Interior/Exterior This project involves repainting both the interior and exterior of Town Hall. The update will refresh the appearance, protect surfaces, and enhance the overall aesthetic and longevity of the building. Repainting is necessary to protect and maintain the buildings' surfaces, prevent deterioration, and improve visual appeal. The update will enhance the overall aesthetics, extend the lifespan of the facilities, and create a more welcoming environment for residents and staff. Additional Information Refurbishment FY 2026-2027 88 ADOPTED BUDGET Total Budgeted Capital Costs:$150,000.00 Department:Facilities Management Total Budgeted Funding Sources:$150,000.00 Type:Other Equipment Teams:Community Development Request description: Capital Costs FY2029 Total Budgeted Equipment $150,000.00 $150,000.00 Installation $0.00 Other $0.00 Total $150,000.00 $150,000.00 Funding Source FY2029 Total Budgeted Department Capital Budget $150,000.00 $150,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $150,000.00 $150,000.00 New Purchase or Replacement Town Hall & PD Water Heaters This project involves replacing the existing electric water heaters at Town Hall with new tankless gas water heaters. The upgrade will improve energy efficiency, provide on- demand hot water, and reduce overall energy costs, enhancing the facility's operational effectiveness and sustainability. Switching to tankless gas water heaters will increase energy efficiency and lower operating costs by providing on-demand hot water without the need for a large storage tank. This upgrade will reduce energy consumption, minimize space usage, and improve overall performance compared to the existing electric water heaters. Additional Information Replacement FY 2026-2027 89 ADOPTED BUDGET Total Budgeted Capital Costs:$160,000.00 Department:Facilities Management Total Budgeted Funding Sources:$160,000.00 Type:Building and Facilities Teams:Community Development Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $0.00 Construction/Maintenance $0.00 Furniture and Fixtures $160,000.00 $160,000.00 Other $0.00 Total $160,000.00 $160,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $160,000.00 $160,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $160,000.00 $160,000.00 Town Hall Rooftop Units (HVAC) This project will replace two aging rooftop HVAC units at Town Hall. Rooftop HVAC systems typically have a life expectancy of 15 years or more with routine annual maintenance. The Town Hall rooftop units have reached an age where maintenance and repair costs continue to increase, impacting reliability and efficiency.Replacing these units will improve energy efficiency, reduce ongoing repair and maintenance expenses, and provide more reliable heating and cooling for Town Hall operations. One of the three rooftop HVAC units was previously replaced in October 2025 for $75,000.00 as an emergency replacement due to equipment failure. This project will address the remaining two aging units for $160,000.00 to help ensure continued building comfort and operational reliability. FY 2026-2027 90 ADOPTED BUDGET Total Budgeted Capital Costs:$2,330,000.00 Department:Streets Total Budgeted Funding Sources:$4,680,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $390,000.00 $390,000.00 Land/Right-of-way $0.00 Construction/Maintenance $1,940,000.00 $1,940,000.00 Other $0.00 Total $2,330,000.00 $2,330,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $2,340,000.00 $2,340,000.00 2029 CO Bonds $0.00 Future Bonds $2,340,000.00 $2,340,000.00 Total $4,680,000.00 $4,680,000.00 Benefit to Community Type of Project FY2030 Street Improvement Projects Timberline Dr., $1,550,000Concrete Street Replacement on Timberline Drive, from the Northern intersection of Greenleaf Dr, to the Southern intersection that meets back to Greenleaf Dr., approximately 33,600 sq ft.Oak Village Ct., $790,000Concrete Street Replacement on Oak Village Court that intersects at Oak Hill Dr., approximately 13,720 sq ft. Additional Information Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI). Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings.Timberline Dr. - PCI 36, SSI 100, OCI 46Oak Village Ct. - PCI 55, SSI 91, OCI 65 Resurface Current Road FY 2026-2027 91 ADOPTED BUDGET Total Budgeted Capital Costs:$182,000.00 Department:Streets Total Budgeted Funding Sources:$364,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $182,000.00 $182,000.00 Other $0.00 Total $182,000.00 $182,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $182,000.00 $182,000.00 Future Bonds $182,000.00 $182,000.00 Total $364,000.00 $364,000.00 Benefit to Community FY2030 Sidewalk Projects Various locations: $182,000Continue replacements if needed on Broadway, Mona Vale, Montgomerie, Greenan, Galloway, Lilyfield, Rosebud and Veranda. Concrete sidewalk replacements in various locations in the Highlands Turnberry, Skyline, and Eagles Ct areas to eliminate tripping hazards and restabilize sunken areas that are collecting water. Approximately 11,600 sq ft. If replacements are caught up, new installs of sidewalks are to be put in. Additional Information Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school FY 2026-2027 92 ADOPTED BUDGET Total Budgeted Capital Costs:$61,000.00 Department:Fire Total Budgeted Funding Sources:$61,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $61,000.00 $61,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $61,000.00 $61,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $61,000.00 $61,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $61,000.00 $61,000.00 Type of Project Diesel Emissions Capture System A diesel emissions capture system in a fire station typically has a reliable service life of about 10–15 years, depending on usage, maintenance, and manufacturer specifications. In fire stations, these systems often experience frequent short-cycle use (rapid vehicle departures and returns), which can increase wear on hoses, nozzles, fans, and filtration components. While individual parts may be replaced over time, overall system performance and reliability tend to decline as the system ages. Given that your system was installed in 2017, planning for replacement around the 13-year mark (2030) is consistent with industry norms and supports proactive maintenance and budgeting. Additional Information Refurbishment FY 2026-2027 93 ADOPTED BUDGET Total Budgeted Capital Costs:$18,000.00 Department:Fire Total Budgeted Funding Sources:$18,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2029 to 09/30/2030 Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $18,000.00 $18,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $18,000.00 $18,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $18,000.00 $18,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $18,000.00 $18,000.00 Type of Project Fire Station Exterior Paint / Masonry Repair The fire station requires periodic exterior paint and masonry repair to maintain the integrity and appearance of the facility. These improvements protect the structure from weather-related damage, moisture intrusion, and normal wear over time. Planning for this work in 2030 supports a proactive maintenance approach, helping to extend the life of the building and prevent more costly repairs in the future. Maintaining the exterior of the station preserves the professional appearance of the facility within the community. Additional Information Refurbishment FY 2026-2027 94 ADOPTED BUDGET Total Budgeted Capital Costs:$10,000.00 Department:Fire Total Budgeted Funding Sources:$10,000.00 Type:Other Improvements Teams:Fire - EMS Timeline:10/01/2029 to 09/30/2030 Request description: Capital Costs FY2030 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $10,000.00 $10,000.00 Equipment/Vehicle/Furnishings $0.00 Other $0.00 Total $10,000.00 $10,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $10,000.00 $10,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $10,000.00 $10,000.00 Benefit to Community Type of Project Irrigation Improvements/Replacement Irrigation systems typically have a functional lifespan of 10–20 years, with key components often requiring replacement or refurbishment after 12–15 years. Given that the station’s system was installed in 2011, it is now at or beyond its expected service life, making proactive repair and upgrades necessary to maintain efficiency and prevent escalating maintenance costs.Over time, components such as valves, sprinkler heads, and control systems experience normal wear and deterioration, leading to reduced performance, water waste, and increased maintenance demands. Additional Information Maintaining the appearance and functionality of the fire station reinforces public confidence in the department and demonstrates good stewardship of taxpayer-funded facilities. Refurbishment FY 2026-2027 95 ADOPTED BUDGET Total Budgeted Capital Costs:$10,000.00 Department:Fire Total Budgeted Funding Sources:$10,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $10,000.00 $10,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $10,000.00 $10,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $10,000.00 $10,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $10,000.00 $10,000.00 Type of Project Apparatus Bay Heaters The apparatus bay gas heaters will have 20 years of service in 2031. At this age, heaters are more prone to component failure, reduced efficiency, uneven heating, and increased maintenance costs. Aging units may also present safety concerns, including potential issues with combustion performance and ventilation. Proactive replacement ensures reliable heating for personnel and equipment, improves energy efficiency, reduces repair costs, and minimizes the risk of unexpected failures that could disrupt fire station operations. Additional Information Replacement FY 2026-2027 96 ADOPTED BUDGET Total Budgeted Capital Costs:$6,500.00 Department:Fire Total Budgeted Funding Sources:$6,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $6,500.00 $6,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $6,500.00 $6,500.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $6,500.00 $6,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $6,500.00 $6,500.00 Type of Project Fire Alarm System: Panel & Detector Replacement The existing fire alarm panel and detection devices, installed in 2011, are approaching or exceeding their typical service life of 15–20 years for panels and 10–15 years for detectors. As these components age, they become more prone to malfunctions, false alarms, and reduced detection reliability, and replacement parts or manufacturer support may be limited or obsolete.Proactive replacement ensures continued compliance with fire and life safety codes, improves system reliability, and reduces the risk of failure that could compromise occupant safety and facility protection. Additional Information Replacement FY 2026-2027 97 ADOPTED BUDGET Total Budgeted Capital Costs:$12,000.00 Department:Fire Total Budgeted Funding Sources:$12,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $12,000.00 $12,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $12,000.00 $12,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $12,000.00 $12,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $12,000.00 $12,000.00 Type of Project Windows / Exterior Doors Prolonged exposure to weather may cause exterior doors and windows to fade and deteriorate. Some doors and windows require adjustment to ensure they properly self- close and/or latch. Addressing these issues will help maintain building security, improve energy efficiency, and ensure compliance with safety standards. Additional Information Refurbishment FY 2026-2027 98 ADOPTED BUDGET Total Budgeted Capital Costs:$50,000.00 Department:Fire Total Budgeted Funding Sources:$50,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $50,000.00 $50,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $50,000.00 $50,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $50,000.00 $50,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $50,000.00 $50,000.00 Type of Project Apparatus Bay Floor The apparatus bay floor coating is showing wear consistent with heavy daily use and is approaching the end of its typical service life of approximately 10 to 15 years. Over time, exposure to vehicle traffic, chemicals, and moisture degrades the surface, reducing durability and traction.Coating the floor will restore a safe, slip-resistant surface, improve durability, and protect the underlying concrete from further deterioration. Adding floor striping will improve visual guidance for apparatus placement, assisting operators with safe and efficient positioning within the bay. This maintenance is necessary to maintain a safe working environment and ensure long-term facility preservation. Additional Information Refurbishment FY 2026-2027 99 ADOPTED BUDGET Total Budgeted Capital Costs:$3,541,000.00 Department:Streets Total Budgeted Funding Sources:$3,541,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $591,000.00 $591,000.00 Land/Right-of-way $0.00 Construction/Maintenance $2,950,000.00 $2,950,000.00 Other $0.00 Total $3,541,000.00 $3,541,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $3,541,000.00 $3,541,000.00 Future Bonds $0.00 Total $3,541,000.00 $3,541,000.00 Benefit to Community FY2031 Street Improvements Projects 1. Century Ct, $720,000.00Concrete Street Replacement of Century Ct, approximately18,000sq ft.2. Cimarron Dr ( include Ct) (Shasta to Sonora), $2,830,000Concrete Street Replacement of Cimarron Dr, including Ct, Shasta to Sonara, approximately 100,000 sq ft. Additional Information Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings.1. Century Ct - PCI 62, SSI 82.83, OCI 622. Cimmaron Dr (include Ct)(Shasta to Sonora) - PCI 58, SSI 92.4, OCI 68 FY 2026-2027 100 ADOPTED BUDGET Total Budgeted Capital Costs:$160,000.00 Department:Streets Total Budgeted Funding Sources:$320,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $160,000.00 $160,000.00 Other $0.00 Total $160,000.00 $160,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $160,000.00 $160,000.00 Future Bonds $160,000.00 $160,000.00 Total $320,000.00 $320,000.00 Benefit to Community FY2031 Sidewalk Projects Chimney Rock Dr. $80,000New concrete sidewalk installation on the south side of the street starting from Sonora Dr and moving east to connect to the existing sidewalk at Village Trl. Approximately 6000 sq ft.2. Salida Dr. $80,000New concrete sidewalk installation on the west side of the street starting ot Chimney Rock Dr moving south and turning east to connect into the existing sidewalk at Village Trl. Approximately 6000 sq ft. Additional Information Based on concerns for safety of the residents while walking or exercising and also providing safer routes to schools or bus stop locations.1. Chimney Rock Dr. - Resident safety for walking and exercising. Also allows for children safer routes to walk to school and stay out of the roadway.2. Salida Dr. - Resident safety for walking and exercising. Also allows for children safer routes to walk to school and stay out of the roadway. FY 2026-2027 101 ADOPTED BUDGET Total Budgeted Capital Costs:$4,237,000.00 Department:Streets Total Budgeted Funding Sources:$4,240,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2032 Total Budgeted Planning $0.00 Design $0.00 Engineering $707,000.00 $707,000.00 Land/Right-of-way $0.00 Construction/Maintenance $3,530,000.00 $3,530,000.00 Other $0.00 Total $4,237,000.00 $4,237,000.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $4,240,000.00 $4,240,000.00 Total $4,240,000.00 $4,240,000.00 Benefit to Community Type of Project FY2032 Street Improvement Project Carnoustie Dr. Concrete Street Replacement of Carnoustie Dr., approximately 56,000sq ft. Additional Information Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings.Carnoustie Dr. - PCI 45, SSI 94.01, OCI 55 Resurface Current Road FY 2026-2027 102 ADOPTED BUDGET Total Budgeted Capital Costs:$166,000.00 Department:Streets Total Budgeted Funding Sources:$166,000.00 Type:Streets & Sidewalk Improvements Teams:Community Development Request description: Capital Costs FY2032 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Land/Right-of-way $0.00 Construction/Maintenance $166,000.00 $166,000.00 Other $0.00 Total $166,000.00 $166,000.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone Fu $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $166,000.00 $166,000.00 Total $166,000.00 $166,000.00 Benefit to Community FY2032 Sidewalk Projects 2. Creekside Dr. $102,000New concrete sidewalk installation that will wrap around on Creekside Dr from the east side of Parkview at Durango, move south toward Creekside Dr, then west all the way back to Durango. Approximately 7600 sq ft..1. Park Ln. $64,000New concrete sidewalk installation that will connect 2 existing sections of sidewalk from the west side of Park Ln moving north from Durango Dr, then turning east to Parkview Dr. Approximately 4,800 sq ft. Additional Information Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school FY 2026-2027 103 ADOPTED BUDGET TROPHY CLUB CAPITAL EQUIPMENT TROPHY CLUB TEXAS 20262027 FY 2026-2027 104 ADOPTED BUDGET Capital Equipment Replacement FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED Funding Source Department Capital Fund $ 519,000 $ 379,500 $ 272,500 $ 307,500 $ 345,000 $ 215,000 MUD Funding 57,000 113,500 7,000 120,000 29,000 27,600 Street Maintenance Sales Tax Fund Storm Drainage Utility Fund Parkland Dedication Fund Hotel Occupancy Fund Crime Control Prevention District Fund Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund Grant Funding Future Bonds Total Funding 576,000$ 493,000$ 279,500$ 427,500$ 374,000$ 242,600$ Equipment Replacement: 2027 Police Equipment Replacement $ 131,000 $ - $ - $ - $ - $ - Body/Car cameras 70,000 Axon Taser 7 17,500 Drug Analyzer 35,000 Motorola WIFI feature 8,500 2027 Fire/EMS Equipment Replacement $ 162,000 $ - $ - $ - $ - $ - EMS+ Asset Replacement Program 90,000 Minor Emergency equipment 15,000 SCBA Mask with Voice Amplifier 35,000 Multi-Gas Detector 10,000 Thermal Imaging Camera 12,000 2027 Parks & Rec Equipment Replacement $ 207,000 $ - $ - $ - $ - $ - 36" Zero-Turn mowers 30,000 60" Zero-Turn mowers 50,000 Park Security Cameras 50,000 Soccer Goals 60,000 Ride On spreaders 17,000 2027 Community Development Equipment Replacement $ 26,000 $ - $ - $ - $ - $ - Sullair Portable Air Compressor 26,000 2027 IS Equipment Replacement $ 50,000 $ - $ - $ - $ - $ - Equipment Replacement 50,000 2028 Police Equipment Replacement $ - $ 103,500 $ - $ - $ - $ - Body/Car cameras 70,000 Axon Taser 7 17,500 Cargo Trailer 16,000 2028 Fire/EMS Equipment Replacement $ - $ 218,500 $ - $ - $ - $ - EMS+ Asset Replacement Program 90,000 Minor Emergency equipment 15,000 PPE Extractor 20,000 SCBA Fill Station 85,000 Living Room seating 8,500 2028 Parks & Rec Equipment Replacement $ - $ 105,000 $ - $ - $ - $ - 36" Zero-Turn mowers 15,000 Ball Field Laser Grader 40,000 60" Zero-Turn mowers 50,000 2028 Community Development Equipment Replacement $ - $ 16,000 $ - $ - $ - $ - Mini-split HVAC units $ 16,000 2028 IS Equipment Replacement $ - $ 50,000 $ - $ - $ - $ - Equipment Replacement 50,000 2029 Police Equipment Replacement $ - $ - $ 87,500 $ - $ - $ - Body/Car cameras 70,000 Axon Taser 7 17,500 2029 Fire/EMS Equipment Replacement $ 117,000 $ - $ - $ FY 2026-2027 105 ADOPTED BUDGET Capital Equipment Replacement FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED EMS+ Asset Replacement Program 90,000 Minor Emergency equipment 20,000 Chainsaw 7,000 2029 Parks & Rec Equipment Replacement $ - $ - $ 25,000 $ - $ - $ - 60" Zero-Turn mowers 25,000 2029 IS Equipment Replacement $ - $ - $ 50,000 $ - $ - $ - Equipment Replacement 50,000 2030 Police Equipment Replacement $ - $ - $ - $ 182,500 $ - $ - Body/Car cameras 70,000 Axon Taser 7 17,500 Rugged laptops - qty 15 65,000 Autel EVO Max4N drone - qty 2 30,000 2030 Fire/EMS Equipment Replacement $ - $ - $ - $ 140,000 $ - $ - Minor Emergency equipment 20,000 Self-Contained Breathing Apparatus 96,000 Automated External Defibrillator 24,000 2030 Parks & Rec Equipment Replacement $ - $ - $ - $ 55,000 $ - $ - 75" Zero-Turn mowers 55,000 2030 IS Equipment Replacement $ - $ - $ - $ 50,000 $ - $ - Equipment Replacement 50,000 2031 Police Equipment Replacement $ - $ - $ - $ - $ 275,000 $ - Body/Car cameras 200,000 Axon Taser 7 75,000 2031 Fire/EMS Equipment Replacement $ - $ - $ - $ - $ 49,000 $ - Minor Emergency equipment 20,000 Commercial oven & gas range 18,500 Washer/Dryer 3,500 Refrigerator/Freezer 7,000 2031 IS Equipment Replacement $ - $ - $ - $ - $ 50,000 $ - Equipment Replacement 50,000 2032 Police Equipment Replacement $ - $ - $ - $ - $ - $ 125,000 Body/Car cameras 100,000 Axon Taser 7 25,000 2032 Fire/EMS Equipment Replacement $ - $ - $ - $ - $ - $ 47,600 Minor Emergency equipment 20,000 PPE Dryer 11,000 Mattress replacement 6,500 Ice machine 3,600 Thermal Imaging Camera 6,500 2032 Parks & Rec Equipment Replacement $ - $ - $ - $ - $ - $ 20,000 36" Zero-Turn mowers 20,000 2032 IS Equipment Replacement $ - $ - $ - $ - $ - $ 50,000 Equipment Replacement 50,000 Total Equipment Replacement 576,000$ 493,000$ 279,500$ 427,500$ 374,000$ 242,600$ FY 2026-2027 106 ADOPTED BUDGET Total Budgeted Capital Costs:$480,000.00 Department:Police Total Budgeted Funding Sources:$480,000.00 Type:Other Equipment Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Equipment $70,000.00 $70,000.00 $70,000.00 $70,000.00 $200,000.00 $480,000.00 Installation $0.00 Other $0.00 Total $70,000.00 $70,000.00 $70,000.00 $70,000.00 $200,000.00 $0.00 $480,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Budget $70,000.00 $70,000.00 $70,000.00 $70,000.00 $200,000.00 $480,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $70,000.00 $70,000.00 $70,000.00 $70,000.00 $200,000.00 $0.00 $480,000.00 Motorola Body and Car Cameras Continued funding for the Motorola body camera contract ensures uninterrupted operation of a critical accountability and evidence system. The platform supports transparency, protects officers from false claims, and preserves reliable digital evidence for investigations and prosecutions. Maintaining the contract avoids service disruption and aligns with established public safety standards. FY 2026-2027 107 ADOPTED BUDGET Total Budgeted Capital Costs:$169,000.00 Department:Police Total Budgeted Funding Sources:$145,000.00 Type:Other Equipment Request description: Capital Costs Historical Budgeted FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Equipment $24,000.00 $17,500.00 $17,500.00 $17,500.00 $17,500.00 $75,000.00 $169,000.00 Installation $0.00 Other $0.00 Total $24,000.00 $17,500.00 $17,500.00 $17,500.00 $17,500.00 $75,000.00 $0.00 $169,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Budget $17,500.00 $17,500.00 $17,500.00 $17,500.00 $75,000.00 $145,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $17,500.00 $17,500.00 $17,500.00 $17,500.00 $75,000.00 $0.00 $145,000.00 Account Codes (Capital Costs): 31-251-83650 $345,000.00 $345,000.00 New Purchase or Replacement Axon Taser replacement The Trophy Club Police Department is requesting the replacement of its Axon Taser CQ units, which have been in operational service for five years. As these devices approach the end of their recommended service life, replacement is necessary to maintain reliability, effectiveness, and officer safety during critical use-of-force encounters.Key Reasons for Replacement:End of Lifecycle and Decreased ReliabilityAfter five years of routine field deployment, Taser CQ units face reduced battery performance, increased likelihood of hardware failure, and limited manufacturer support for replacement parts and software updates. These factors increase the risk of device failure during high-stress situations.Advancements in TechnologyThe Axon Taser 7 is the latest and most advanced CEW platform available. It features improved probe design, enhanced kinetic energy, and a more effective power delivery system, significantly increasing its reliability in suboptimal conditions such as heavy clothing or off-angle shots.Improved Safety and EffectivenessThe Taser 7 increases the likelihood of gaining compliance with a single deployment, which helps minimize the need for additional force. This directly contributes to safer outcomes for both officers and subjects.Seamless Digital IntegrationThe Taser 7 integrates with Axon's digital evidence management platform, allowing for automatic logging, improved documentation, and better accountability. Deployment data can be linked with body-worn camera footage and incident reports to ensure complete and accurate reporting.Support for Training and ReadinessUpgrading to a standardized, current platform enhances training efficiency and ensures officers are familiar with the most up-to-date features and deployment protocols, further improving operational readiness.Conclusion:Replacing the department’s aging Taser CQ units with Taser 7 models is a proactive investment in officer safety, risk mitigation, and public trust. It ensures that officers are equipped with the most modern and dependable tools to resolve high-risk situations safely and effectively. Additional Information Replacement FY 2026-2027 108 ADOPTED BUDGET Total Budgeted Capital Costs:$35,000.00 Department:Police Total Budgeted Funding Sources:$35,000.00 Type:Other Equipment Request description: Capital Costs FY2027 Total Budgeted Equipment $35,000.00 $35,000.00 Installation $0.00 Other $0.00 Total $35,000.00 $35,000.00 Funding Source FY2027 Total Budgeted Department Capital Budget $35,000.00 $35,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $35,000.00 $35,000.00 Account Codes (Capital Costs): 31-251-83650 $35,000.00 $35,000.00 New Purchase or Replacement Drug Analyzer The Trophy Club Police Department currently relies on a five-year-old drug analyzer for presumptive field testing and identification of controlled substances. While the current device has served the department well, it is now outdated, less reliable, and no longer covered by manufacturer support or warranty. Given the evolving nature of illicit drugs, including the emergence of synthetic opioids and designer substances, accurate and up-to-date field testing tools are essential for both officer safety and prosecutorial integrity. Additional Information Replacement FY 2026-2027 109 ADOPTED BUDGET Total Budgeted Capital Costs:$8,500.00 Department:Police Total Budgeted Funding Sources:$8,500.00 Type:Other Equipment Request description: Capital Costs FY2027 Total Budgeted Equipment $8,500.00 $8,500.00 Installation $0.00 Other $0.00 Total $8,500.00 $8,500.00 Funding Source FY2027 Total Budgeted Department Capital Budget $8,500.00 $8,500.00 MUD Fund $0.00 CCPD Fund $0.00 Total $8,500.00 $8,500.00 New Purchase or Replacement Motorola Radio WiFi Feature Add the Motorola Wi-fi feature to portable police radios for backup connectivity. The Police Department has 26 APX 8000 radios that will need this code plug. Additional Information New FY 2026-2027 110 ADOPTED BUDGET Project Number:26-030 Department:EMS Total Budgeted Capital Costs:$450,000.00 Type:Other Equipment Total Budgeted Funding Sources:$450,000.00 Teams:Fire - EMS Request description: Capital Costs Historical Budgeted FY2027 FY2028 FY2029 Total Budgeted Equipment $180,000.00 $90,000.00 $90,000.00 $90,000.00 $450,000.00 Installation $0.00 Other $0.00 Total $180,000.00 $90,000.00 $90,000.00 $90,000.00 $450,000.00 Funding Source Historical Budgeted FY2027 FY2028 FY2029 Total Budgeted Department Capital Budget $180,000.00 $90,000.00 $90,000.00 $90,000.00 $450,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $180,000.00 $90,000.00 $90,000.00 $90,000.00 $450,000.00 New Purchase or Replacement EMS+ Asset Replacement Program TCFD is requesting to participate in the EMS+ Program offered by Stryker. This is a financed structured program that is tailored to streamlining our Stryker equipment and service plans into one consistent payment. Additional Information Replacement FY 2026-2027 111 ADOPTED BUDGET Total Budgeted Capital Costs:$90,000.00 Department:EMS Total Budgeted Funding Sources:$90,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Equipment $15,000.00 $15,000.00 $20,000.00 $20,000.00 $20,000.00 $90,000.00 Installation $0.00 Other $0.00 Total $15,000.00 $15,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 $90,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Budget $15,000.00 $15,000.00 $20,000.00 $20,000.00 $20,000.00 $90,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $15,000.00 $15,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 $90,000.00 Account Codes (Capital Costs): 32-255-83700 $180,000.00 $180,000.00 New Purchase or Replacement Minor Emergency Equipment The acquisition of AED supplies, CPR mannequins, and training equipment is essential to maintaining a high standard of preparedness and training within our organization. AEDs and medical equipment are used by staff to improve survival outcomes. These resources support both operational readiness and compliance standards. Additional Information Replacement FY 2026-2027 112 ADOPTED BUDGET Total Budgeted Capital Costs:$35,000.00 Department:Fire Total Budgeted Funding Sources:$35,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 Total Budgeted Equipment $35,000.00 $35,000.00 Installation $0.00 Other $0.00 Total $35,000.00 $35,000.00 Funding Source FY2027 Total Budgeted Department Capital Budget $0.00 MUD Fund $35,000.00 $35,000.00 CCPD Fund $0.00 Total $35,000.00 $35,000.00 New Purchase or Replacement SCBA Mask with Voice Amplifier The department’s current SCBA face pieces and voice amplifiers, purchased in 2015, are now at or beyond the recommended service life of approximately 10 years. The face piece is the most vulnerable and critical component of the firefighting ensemble, as it provides the primary seal protecting personnel from toxic gases, heat, and carcinogenic environments. After a decade of continuous use, the existing masks are showing signs of wear, including degraded seals and reduced visibility from lens scratching. Replacing these aging units is necessary to reduce risk, enhance operational effectiveness, and ensure firefighters are equipped with dependable equipment. Additional Information Replacement FY 2026-2027 113 ADOPTED BUDGET Total Budgeted Capital Costs:$15,500.00 Department:Fire Total Budgeted Funding Sources:$15,500.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 FY2034 Total Budgeted Equipment $10,000.00 $5,500.00 $15,500.00 Installation $0.00 Other $0.00 Total $10,000.00 $5,500.00 $15,500.00 Funding Source FY2027 FY2034 Total Budgeted Department Capital Budget $0.00 MUD Fund $10,000.00 $5,500.00 $15,500.00 CCPD Fund $0.00 Total $10,000.00 $5,500.00 $15,500.00 New Purchase or Replacement Multi-Gas Detector The Fire Department is requesting the replacement of multi-gas detectors, which exceed their typical service life of 5–7 years. Replacement of these aging units will ensure compliance with current safety standards and support the department’s ability to effectively protect personnel and the community. Additional Information Replacement FY 2026-2027 114 ADOPTED BUDGET Total Budgeted Capital Costs:$30,500.00 Department:Fire Total Budgeted Funding Sources:$30,500.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 FY2032 FY2035 Total Budgeted Equipment $12,000.00 $6,500.00 $12,000.00 $30,500.00 Installation $0.00 Other $0.00 Total $12,000.00 $6,500.00 $12,000.00 $30,500.00 Funding Source FY2027 FY2032 FY2035 Total Budgeted Department Capital Budget $0.00 MUD Fund $12,000.00 $6,500.00 $12,000.00 $30,500.00 CCPD Fund $0.00 Total $12,000.00 $6,500.00 $12,000.00 $30,500.00 New Purchase or Replacement Thermal Imaging Camera The Reveal FirePRO X (thermal imaging cameras) are mounted directly to firefighters’ SCBA to provide critical real-time visibility in low-visibility and high-heat environments. By allowing firefighters to quickly locate victims, identify fire spread, and navigate safely through smoke-filled structures, these devices enhance situational awareness and operational efficiency. With an expected service life of approximately 10 years, the current 2022-issued units will reach end-of-life in 2032. The Attack Pro (thermal imaging cameras) are scheduled for replacement in FY27 and FY35. These cameras have a typical operational lifespan of 5–7 years as front-line firefighting equipment. After time and heavy operational use, shortened battery life and reliability issues begin to surface. Additional Information Replacement FY 2026-2027 115 ADOPTED BUDGET Total Budgeted Capital Costs:$85,000.00 Department:Parks Total Budgeted Funding Sources:$85,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2032 FY2033 Total Budgeted Vehicle Cost $30,000.00 $15,000.00 $20,000.00 $20,000.00 $85,000.00 Other $0.00 Total $30,000.00 $15,000.00 $20,000.00 $20,000.00 $85,000.00 Funding Source FY2027 FY2028 FY2032 FY2033 Total Budgeted Department Capital Projects Fund $30,000.00 $15,000.00 $20,000.00 $20,000.00 $85,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $30,000.00 $15,000.00 $20,000.00 $20,000.00 $85,000.00 Account Codes (Capital Costs): 34-400-83700 $85,000.00 $85,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 Sold - Auction 36" Zero-Turn Mower(s) The 36" Zero-Turn Mower acquisition provides staff with a compact, highly maneuverable solution specifically designed for the safe and efficient maintenance of narrow medians and restricted rights-of-way. Its slim profile allows operators to navigate tight spaces that larger equipment cannot access, eliminating the need for labor-intensive hand-mowing and string trimming. This equipment investment enhances crew safety by reducing time spent on high-traffic roadsides while ensuring a clean, uniform aesthetic for the town's primary transportation corridors. Additional Information Replacement New Vehicle FY 2026-2027 116 ADOPTED BUDGET Total Budgeted Capital Costs:$125,000.00 Department:Parks Total Budgeted Funding Sources:$125,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 Total Budgeted Vehicle Cost $50,000.00 $50,000.00 $25,000.00 $125,000.00 Other $0.00 Total $50,000.00 $50,000.00 $25,000.00 $125,000.00 Funding Source FY2027 FY2028 FY2029 Total Budgeted Department Capital Projects Fund $50,000.00 $50,000.00 $25,000.00 $125,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $50,000.00 $50,000.00 $25,000.00 $125,000.00 Account Codes (Capital Costs): 01-400-83700 $125,000.00 $125,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 Sold - Auction 60" Zero-Turn Mower(s) The 60" Zero-Turn Mower(s) acquisition focuses on the systematic renewal of the town's primary mowing fleet to ensure peak operational efficiency and reliability. Replacing aging, high-maintenance units with modern, fuel-efficient models minimizes downtime caused by mechanical failures and reduces escalating repair costs. Providing staff with updated, ergonomic equipment optimizes daily turf management across public parks and rights-of-way, ensuring a consistent aesthetic standard while maximizing the lifecycle value of the town's fleet assets. Additional Information Replacement New Vehicle FY 2026-2027 117 ADOPTED BUDGET Total Budgeted Capital Costs:$50,000.00 Department:Parks Total Budgeted Funding Sources:$50,000.00 Type:Computers and Related Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 Total Budgeted Equipment $50,000.00 $50,000.00 Installation $0.00 Other $0.00 Total $50,000.00 $50,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $50,000.00 $50,000.00 MUD Funding $0.00 Grant Funding $0.00 CCPD Fund $0.00 Total $50,000.00 $50,000.00 Account Codes (Capital Costs): 34-400-83700 $50,000.00 $50,000.00 New Purchase or Replacement Park Security Cameras The Park Security Cameras acquisition implements a strategic surveillance solution to enhance public safety and protect park assets from vandalism and misuse. By deploying high-definition, weather-resistant monitoring technology, this initiative provides staff with real-time visibility and recorded data to aid in incident response and infrastructure protection. This investment supports a secure environment for park patrons while reducing the costs associated with property damage repair and manual security patrols. Additional Information New FY 2026-2027 118 ADOPTED BUDGET Total Budgeted Capital Costs:$60,000.00 Department:Parks Total Budgeted Funding Sources:$60,000.00 Type:Other Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 Total Budgeted Equipment $60,000.00 $60,000.00 Installation $0.00 Other $0.00 Total $60,000.00 $60,000.00 Funding Source FY2027 Total Budgeted Department Capital Budget $60,000.00 $60,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $60,000.00 $60,000.00 Account Codes (Capital Costs): 34-400-83700 $60,000.00 $60,000.00 New Purchase or Replacement Soccer Goals The Soccer Goals for Harmony Park acquisition provides high-quality, regulation-sized goals to enhance the playability and safety of the park’s athletic fields. By replacing aged or damaged equipment with durable, weather-resistant models, this purchase ensures a professional-grade experience for local leagues and recreational players alike. Providing staff with modern, easily secured goal systems simplifies field setup and maintenance while ensuring the facility meets current safety standards for the community’s active youth and adult sports programs. Additional Information Replacement FY 2026-2027 119 ADOPTED BUDGET Total Budgeted Capital Costs:$17,000.00 Department:Parks Total Budgeted Funding Sources:$17,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 Total Budgeted Vehicle Cost $17,000.00 $17,000.00 Other $0.00 Total $17,000.00 $17,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $17,000.00 $17,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $17,000.00 $17,000.00 Account Codes (Capital Costs): 01-400-83700 $17,000.00 $17,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Sold - Auction Ride-On Spreader(s) The Ride-On Spreader(s) acquisition provides staff with a high-efficiency solution for the precise application of fertilizers, seed, and granular treatments across expansive park acreages. By upgrading to a ride-on unit, the department increases daily coverage rates and ensures uniform product distribution, which is critical for maintaining healthy turf and preventing nutrient runoff. This equipment investment reduces physical strain on operators and streamlines seasonal maintenance schedules, allowing for more consistent and professional-grade care of the town's green spaces. These acquisitions would replace current spreaders purchased in 2013. Additional Information Replacement New Vehicle FY 2026-2027 120 ADOPTED BUDGET Total Budgeted Capital Costs:$26,000.00 Department:Streets Total Budgeted Funding Sources:$26,000.00 Type:Other Equipment Teams:Community Development Request description: Capital Costs FY2027 Total Budgeted Equipment $26,000.00 $26,000.00 Installation $0.00 Other $0.00 Total $26,000.00 $26,000.00 Funding Source FY2027 Total Budgeted Department Capital Budget $26,000.00 $26,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $26,000.00 $26,000.00 New Purchase or Replacement Sullair Portable Air Compressor Replacing existing 2012 portable air compressor. Additional Information Replacement FY 2026-2027 121 ADOPTED BUDGET Total Budgeted Capital Costs:$16,000.00 Department:Police Total Budgeted Funding Sources:$16,000.00 Type:Vehicles and Wheeled Equipment Request description: Capital Costs FY2028 Total Budgeted Vehicle Cost $16,000.00 $16,000.00 Other $0.00 Total $16,000.00 $16,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $16,000.00 $16,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $16,000.00 $16,000.00 Account Codes (Capital Costs): 31-251-83600 $16,000.00 $16,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 8 Sold - Auction Cargo Trailer The Trophy Club Police Department's cargo trailer, used for transporting equipment, signage, and supplies for special events and emergency operations, is now over 10 years old. The trailer has significant wear and tear, limited storage efficiency, and no longer meets the operational needs of the department. Replacing it with a modern, more durable trailer will improve safety, reliability, and functionality, ensuring critical equipment can be transported securely and efficiently. A new trailer will also support expanded community events and emergency preparedness efforts, making it a practical and necessary upgrade. Additional Information Replacement New Vehicle FY 2026-2027 122 ADOPTED BUDGET Total Budgeted Capital Costs:$20,000.00 Department:Fire Total Budgeted Funding Sources:$20,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $20,000.00 $20,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $20,000.00 $20,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $20,000.00 $20,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $20,000.00 $20,000.00 Type of Project PPE Extractor The existing PPE extractor is the original and approaching its typical service life of approximately 10 to 15 years. As a critical decontamination asset, the unit is used to remove hazardous contaminants from firefighter protective equipment, supporting occupational health and safety standards. After extended use, equipment reliability, wash performance, and parts availability can decline.Replacement will ensure effective decontamination of PPE, reduce occupational exposure risks, improve equipment reliability, and maintain compliance with current best practices for firefighter health and safety. Additional Information Replacement FY 2026-2027 123 ADOPTED BUDGET Total Budgeted Capital Costs:$85,000.00 Department:Fire Total Budgeted Funding Sources:$85,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $85,000.00 $85,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $85,000.00 $85,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $85,000.00 $85,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $85,000.00 $85,000.00 Type of Project SCBA Fill Station The existing breathing air compressor (Bauer UNICUS 3, manufactured in 2008) is well beyond its typical service life of approximately 10 to 15 years for high pressure breathing air systems. As a critical life safety asset, this equipment is essential for filling self-contained breathing apparatus cylinders used in emergency response operations.After nearly two decades of service, the unit is increasingly susceptible to mechanical wear, reduced efficiency, higher maintenance costs, and potential compliance concerns with air quality standards. Parts availability and manufacturer support may also be limited for older systems.Replacement will ensure reliable delivery of clean breathing air, maintain compliance with respiratory protection standards, reduce operational risk, and support the safety and readiness of fire personnel. Additional Information Replacement FY 2026-2027 124 ADOPTED BUDGET Total Budgeted Capital Costs:$8,500.00 Department:Fire Total Budgeted Funding Sources:$8,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2027 to 09/30/2028 Request description: Capital Costs FY2028 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $0.00 Construction/Maintenance $0.00 Furniture and Fixtures $8,500.00 $8,500.00 Other $0.00 Total $8,500.00 $8,500.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $8,500.00 $8,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $8,500.00 $8,500.00 Living Room Seating The fire station recliners will have reached the end of their useful life by 2028. The existing furniture shows significant wear, reduced comfort, and diminished structural integrity. Replacing the six recliners will improve durability, support firefighter recovery, and maintain a clean and professional station environment. FY 2026-2027 125 ADOPTED BUDGET Total Budgeted Capital Costs:$40,000.00 Department:Parks Total Budgeted Funding Sources:$40,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2028 Total Budgeted Vehicle Cost $40,000.00 $40,000.00 Other $0.00 Total $40,000.00 $40,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $40,000.00 $40,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $40,000.00 $40,000.00 Account Codes (Capital Costs): 34-400-83700 $40,000.00 $40,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 New Asset - Not replacing an old unit Ball Field Laser Grader(s) The Ball Field Laser Grader acquisition provides staff with specialized precision technology to automate the leveling and contouring of athletic infields. By utilizing advanced laser-guided surfacing, this equipment ensures consistent playing conditions, eliminates hazardous low spots, and significantly improves field drainage. Investing in this dedicated tool reduces the labor hours required for manual grading and allows the department to maintain professional-grade safety and performance standards across all municipal ball fields. Additional Information New New Vehicle FY 2026-2027 126 ADOPTED BUDGET Total Budgeted Capital Costs:$16,000.00 Department:Facilities Management Total Budgeted Funding Sources:$16,000.00 Type:Other Equipment Teams:Community Development Request description: Capital Costs FY2028 Total Budgeted Equipment $16,000.00 $16,000.00 Installation $0.00 Other $0.00 Total $16,000.00 $16,000.00 Funding Source FY2028 Total Budgeted Department Capital Budget $16,000.00 $16,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $16,000.00 $16,000.00 New Purchase or Replacement FY2028 Mini-Splits HVAC Units HVAC units needed for Town Hall - PD Evidence Room & Electrical Room FY2028 (2qty). Additional Information Replacement FY 2026-2027 127 ADOPTED BUDGET Total Budgeted Capital Costs:$7,000.00 Department:Fire Total Budgeted Funding Sources:$7,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2029 Total Budgeted Equipment $7,000.00 $7,000.00 Installation $0.00 Other $0.00 Total $7,000.00 $7,000.00 Funding Source FY2029 Total Budgeted Department Capital Budget $0.00 MUD Fund $7,000.00 $7,000.00 CCPD Fund $0.00 Total $7,000.00 $7,000.00 New Purchase or Replacement Chainsaw The Fire Department is requesting funding to replace two chainsaws originally purchased in 2009. These units have exceeded their typical service life of approximately 8 to 10 years and have been subjected to frequent use in emergency response, including ventilation and storm-related operations. Replacing these chainsaws will ensure dependable operation, improve efficiency, and support firefighter safety during critical incidents. Additional Information Replacement FY 2026-2027 128 ADOPTED BUDGET Project Number:PD Laptops Department:Police Total Budgeted Capital Costs:$65,000.00 Type:Computers and Related Equipment Total Budgeted Funding Sources:$65,000.00 Timeline:10/01/2026 to 12/31/2029 Request description: Capital Costs FY2029 Total Budgeted Equipment $65,000.00 $65,000.00 Installation $0.00 Other $0.00 Total $65,000.00 $65,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $65,000.00 $65,000.00 MUD Funding $0.00 Grant Funding $0.00 CCPD Fund $0.00 Total $65,000.00 $65,000.00 New Purchase or Replacement Replacements Location Police Department Police Rugged Laptop Computers The Trophy Club Police Department is requesting replacement of fifteen (15) ruggedized laptop computers installed in patrol vehicles. These devices have reached the end of their useful service life and are experiencing increasing reliability and performance issues.Mobile data computers are essential tools that provide officers with access to CAD, RMS, NCIC/TCIC, electronic citations, digital evidence systems, and other critical public safety applications. Reliable operation of these systems is necessary for officer safety and effective field operations.Replacement is necessary to:Improve reliability and reduce equipment downtime.Maintain compatibility with current and future law enforcement software.Support cybersecurity and CJIS compliance requirements.Enhance officer safety through dependable access to real-time information.Reduce maintenance costs associated with aging equipment.Replacing these units will ensure officers have reliable, secure, and fully supported technology necessary to perform their duties efficiently and safely. Additional Information Replacement Sold - Auction FY 2026-2027 129 ADOPTED BUDGET Total Budgeted Capital Costs:$60,000.00 Department:Police Total Budgeted Funding Sources:$30,000.00 Type:Other Equipment Request description: Capital Costs Historical Budgeted FY2030 Total Budgeted Equipment $30,000.00 $30,000.00 $60,000.00 Installation $0.00 Other $0.00 Total $30,000.00 $30,000.00 $60,000.00 Funding Source FY2030 Total Budgeted Department Capital Budget $30,000.00 $30,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $30,000.00 $30,000.00 Account Codes (Capital Costs): 04-251-78400 $30,000.00 $30,000.00 New Purchase or Replacement Drones The addition of the Autel EVO Max 4N drone to the police department represents a strategic investment in enhancing public safety, officer efficiency, and operational capability. This drone is designed specifically for mission-critical applications in public safety and is equipped with advanced features that significantly improve situational awareness, search and rescue, and tactical response.Key Benefits:Superior Night Operations CapabilityThe EVO Max 4N features a starlight night vision camera, thermal imaging, and a laser rangefinder. This combination allows officers to effectively conduct operations in complete darkness—ideal for missing persons searches, suspect tracking, and perimeter security during nighttime incidents.Advanced Obstacle Avoidance and NavigationWith an advanced obstacle avoidance system powered by AI and radar, the drone can safely operate in complex urban or wooded environments. This ensures safe navigation even in GPS-denied areas, such as dense forests or indoor spaces.Real-Time Intelligence GatheringThe EVO Max 4N can transmit high-definition video in real time to command staff or officers on the ground. This improves decision- making during critical incidents, such as barricaded suspects, large crowd management, or active crime scenes.Rapid Deployment and PortabilityThis drone is designed for quick deployment and ease of use in the field, allowing officers to launch it within minutes to assess potentially dangerous situations without placing personnel at risk.Cost- Effective Force MultiplierThe drone serves as a force multiplier by reducing the need for multiple personnel in initial search or surveillance operations. It also minimizes risk to officers during dangerous calls for service.Support for Emergency and Disaster ResponseIn the event of natural disasters, the drone can assist in locating victims, assessing damage, and guiding first responders, making it a valuable asset for community-wide emergencies. Additional Information New FY 2026-2027 130 ADOPTED BUDGET Total Budgeted Capital Costs:$96,000.00 Department:Fire Total Budgeted Funding Sources:$96,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2030 Total Budgeted Equipment $96,000.00 $96,000.00 Installation $0.00 Other $0.00 Total $96,000.00 $96,000.00 Funding Source FY2030 Total Budgeted Department Capital Budget $0.00 MUD Fund $96,000.00 $96,000.00 CCPD Fund $0.00 Total $96,000.00 $96,000.00 New Purchase or Replacement Self-Contained Breathing Apparatus The Fire Department is requesting funding to replace 12 SCBA units purchased in 2015. Self-contained breathing apparatus typically has a recommended service life of 10 to 15 years in accordance with NFPA standards, depending on condition and manufacturer support. These units have been in continuous use during emergency responses and training, resulting in normal wear to components such as regulators, harnesses, and electronics. As the equipment approaches the end of its service life, maintenance needs increase and parts availability may become limited. Replacing these SCBA units will ensure reliable respiratory protection, maintain compliance with current safety standards, and support firefighter safety during critical operations. Additional Information Replacement FY 2026-2027 131 ADOPTED BUDGET Total Budgeted Capital Costs:$24,000.00 Department:EMS Total Budgeted Funding Sources:$24,000.00 Type:Other Equipment Teams:Fire - EMS Request description: Capital Costs FY2030 Total Budgeted Equipment $24,000.00 $24,000.00 Installation $0.00 Other $0.00 Total $24,000.00 $24,000.00 Funding Source FY2030 Total Budgeted Department Capital Budget $24,000.00 $24,000.00 MUD Fund $0.00 CCPD Fund $0.00 Total $24,000.00 $24,000.00 New Purchase or Replacement Automated External Defibrillator The Town of Trophy Club’s 16 automated external defibrillators (AED) are critical life-saving devices strategically placed to provide immediate cardiac emergency response for both public safety personnel and the community. Purchased in 2022, these units typically have an operational service life of approximately 8 to 10 years, depending on manufacturer guidelines, software support, battery systems, and evolving medical standards. To ensure continued reliability, regulatory compliance, and readiness for sudden cardiac arrest incidents, replacement of all 16 AED units is scheduled for FY2030 at an estimated cost of $24,000. This planned capital investment supports uninterrupted emergency medical capability, reduces the risk of equipment obsolescence, and ensures the Town maintains dependable, up-to-date cardiac response equipment. Additional Information Replacement FY 2026-2027 132 ADOPTED BUDGET Total Budgeted Capital Costs:$55,000.00 Department:Parks Total Budgeted Funding Sources:$55,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2030 Total Budgeted Vehicle Cost $55,000.00 $55,000.00 Other $0.00 Total $55,000.00 $55,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $55,000.00 $55,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $55,000.00 $55,000.00 Account Codes (Capital Costs): 34-400-83700 $55,000.00 $55,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 Sold - Auction 75" Zero-Turn Mower(s) The 75" Zero-Turn Mower acquisition upgrades the town's mowing fleet with a high-capacity, maneuverable unit designed for efficient maintenance of large turf areas and complex landscapes. By integrating a wider cutting deck and zero-turn technology, this equipment maximizes acreage coverage per hour while reducing the time spent on secondary trimming. Providing staff with this high-performance machine ensures consistent, professional grooming of public grounds and decreases long-term operational costs through improved fuel efficiency and reduced mechanical downtime. Additional Information Replacement New Vehicle FY 2026-2027 133 ADOPTED BUDGET Total Budgeted Capital Costs:$18,500.00 Department:Fire Total Budgeted Funding Sources:$18,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $18,500.00 $18,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $18,500.00 $18,500.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $18,500.00 $18,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $18,500.00 $18,500.00 Type of Project Commercial Oven & Gas Range The commercial oven and gas range (hood included), originally installed in 2011, are scheduled for replacement in 2031, at which time they will be approximately 20 years old. This exceeds the typical service life of 12 to 18 years for commercial kitchen equipment, which is subject to frequent daily use in a fire station environment.As equipment ages, it becomes less efficient, more prone to breakdowns, and increasingly costly to repair, with potential issues related to heating consistency and safety. Proactive replacement will ensure reliable food service operations, improve energy efficiency, reduce maintenance costs, and support the continued health and welfare of fire personnel. Additional Information Replacement FY 2026-2027 134 ADOPTED BUDGET Total Budgeted Capital Costs:$3,500.00 Department:Fire Total Budgeted Funding Sources:$3,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $3,500.00 $3,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $3,500.00 $3,500.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $3,500.00 $3,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $3,500.00 $3,500.00 Type of Project Washer / Dryer The fire station requires a reliable, high-capacity washer and dryer set to support daily operations and maintain firefighter health and safety. These units are essential for the routine cleaning of uniforms, station linens, and other contaminated materials encountered during emergency and non-emergency activities.The current washer and dryer units were placed into service in 2021. Based on operational demand, frequent use, and industry-standard lifecycle expectations for commercial-grade laundry equipment in public safety environments, a 10-year replacement cycle is appropriate. The planned replacement in 2031 aligns with this lifecycle and helps ensure continued reliability.Due to the nature of fire service operations, laundry equipment is subjected to heavy and continuous use, often multiple times per day. Over time, this level of demand leads to increased wear, reduced efficiency, and a higher likelihood of mechanical failure. Proactively planning for replacement minimizes the risk of operational disruption, reduces emergency repair costs, and ensures that personnel have consistent access to properly cleaned gear and clothing. Additional Information Replacement FY 2026-2027 135 ADOPTED BUDGET Total Budgeted Capital Costs:$7,000.00 Department:Fire Total Budgeted Funding Sources:$7,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2030 to 09/30/2031 Request description: Capital Costs FY2031 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $7,000.00 $7,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $7,000.00 $7,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $7,000.00 $7,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $7,000.00 $7,000.00 Type of Project Fire Station Refrigerator / Freezer The fire station requires three refrigerator freezer units to support food storage in three separate pantry areas. These units are essential for daily operations and allow personnel to safely store perishable food during extended shifts.The current units were installed in 2021. Due to continuous use in a 24-hour environment, a 10-year replacement cycle is appropriate. Planning for replacement in 2031 supports reliability and avoids unexpected failures. Additional Information Replacement FY 2026-2027 136 ADOPTED BUDGET Total Budgeted Capital Costs:$11,000.00 Department:Fire Total Budgeted Funding Sources:$11,000.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2031 to 09/30/2032 Request description: Capital Costs FY2032 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $11,000.00 $11,000.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $11,000.00 $11,000.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $11,000.00 $11,000.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $11,000.00 $11,000.00 Type of Project PPE Dryer The existing PPE gear dryer (Ram Air Model 120, manufactured in 2020) is approaching the mid-point of its typical service life of approximately 8 to 12 years. This equipment is essential for rapidly and safely drying firefighter protective gear, ensuring readiness for use and supporting infection control and contamination reduction practices.Replacement will improve reliability, maintain efficient drying performance, reduce downtime for PPE availability, and support firefighter health and operational readiness by ensuring gear is properly maintained and quickly returned to service. Additional Information Replacement FY 2026-2027 137 ADOPTED BUDGET Total Budgeted Capital Costs:$6,500.00 Department:Fire Total Budgeted Funding Sources:$6,500.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2031 to 09/30/2032 Request description: Capital Costs FY2032 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $6,500.00 $6,500.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $6,500.00 $6,500.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $6,500.00 $6,500.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $6,500.00 $6,500.00 Type of Project Fire Station Mattress Replacement The fire station requires six mattresses to support personnel assigned to extended shifts. The current mattresses were purchased in 2026. Due to continuous use in a 24- hour environment, a 6-year replacement cycle is appropriate. The planned replacement in 2032 supports hygiene, comfort, and reliability. Additional Information Replacement FY 2026-2027 138 ADOPTED BUDGET Total Budgeted Capital Costs:$3,600.00 Department:Fire Total Budgeted Funding Sources:$3,600.00 Type:Building and Facilities Teams:Fire - EMS Timeline:10/01/2031 to 09/30/2032 Request description: Capital Costs FY2032 Total Budgeted Planning $0.00 Design $0.00 Engineering $0.00 Repairs/Improvements $3,600.00 $3,600.00 Construction/Maintenance $0.00 Furniture and Fixtures $0.00 Other $0.00 Total $3,600.00 $3,600.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $3,600.00 $3,600.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 Tax Increment Reinvestment Zone F $0.00 ARPA Funding $0.00 Grant Funding $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 2021 CO Bonds $0.00 Total $3,600.00 $3,600.00 Type of Project Fire Station Ice Machine The fire station requires a commercial ice machine in the toolroom to support daily operations, special events, and rehabilitation needs during and after emergency responses. The current unit was installed in 2022. Due to continuous use in a 24-hour environment, a 10-year replacement cycle is appropriate. The planned replacement in 2032 supports reliability and consistent performance. Additional Information Replacement FY 2026-2027 139 ADOPTED BUDGET TROPHY CLUB FLEET TROPHY CLUB TEXAS 2026 2027 FY 2026-2027 140 ADOPTED BUDGET Fleet Replacement FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED Funding Source Revenue Department Capital Fund $ 580,000 $ 610,000 $ 290,000 $ 210,000 $ 185,000 $ 765,000 MUD Funding Street Maintenance Sales Tax Fund Storm Drainage Utility Fund Parkland Dedication Fund Hotel Occupancy Fund Crime Control Prevention District Fund 160,000 180,000 180,000 180,000 180,000 60,000 Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund Grant Funding Future Bonds Total Funding 740,000$ 790,000$ 470,000$ 390,000$ 365,000$ 825,000$ Projects: 2027 Police Fleet Replacement $ 295,000 $ - $ - $ - $ - $ - Patrol vehicles - qty 3 $ 240,000 COP vehicle $ 55,000 2027 Fire/EMS Fleet Replacement $ 80,000 $ - $ - $ - $ - $ - Rehab vehicle $ 80,000 2027 Parks & Recreation Fleet Replacement $ 140,000 $ - $ - $ - $ - $ - Vehicles 140,000 2027 Community Development Fleet Replacement $ 225,000 $ - $ - $ - $ - $ - Dump truck 150,000 Streets truck 75,000 2028 Police Fleet Replacement $ - $ 270,000 $ - $ - $ - $ - Patrol vehicles - qty 3 $ 270,000 2028 Fire/EMS Fleet Replacement $ - $ 450,000 $ - $ - $ - $ - Ambulance 450,000 2028 Parks & Recreation Fleet Replacement $ - $ 70,000 $ - $ - $ - $ - Vehicles 70,000 2029 Police Fleet Replacement $ - $ - $ 270,000 $ - $ - $ - Patrol vehicles - qty 3 $ 270,000 2029 Fire/EMS Fleet Replacement $ - $ - $ 80,000 $ - $ - $ - Squad C-1379 $ 80,000 2029 Parks & Recreation Fleet Replacement $ - $ - $ 120,000 $ - $ - $ - Vehicles 120,000 2030 Police Fleet Replacement $ - $ - $ - $ 330,000 $ - $ - Patrol vehicles - qty 3 $ 280,000 Motorcycle $ 50,000 2030 Parks & Recreation Fleet Replacement $ - $ - $ - $ 60,000 $ - $ - Vehicles 60,000 2031 Police Fleet Replacement $ - $ - $ - $ - $ 280,000 $ - Patrol vehicles - qty 3 $ 280,000 2031 Fire/EMS Fleet Replacement $ - $ - $ - $ - $ 85,000 $ - Chief truck $ 85,000 2032 Police Fleet Replacement $ - $ - $ - $ - $ - $ 120,000 Patrol vehicles 120,000 2032 Fire/EMS Fleet Replacement $ - $ - $ - $ - $ - $ 450,000 Ambulance $ 450,000 2032 Parks & Recreation Fleet Replacement $ - $ - $ - $ - $ - $ 185,000 Vehicles 185,000 2032 Community Development Fleet Replacement $ - $ - $ - $ - $ - $ 70,000 Vehicle 70,000 FY 2026-2027 141 ADOPTED BUDGET Fleet Replacement FY 2027 ADOPTED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED FY 2031 PROPOSED FY 2032 PROPOSED Total Fleet Replacement 740,000$ 790,000$ 470,000$ 390,000$ 365,000$ 825,000$ FY 2026-2027 142 ADOPTED BUDGET Total Budgeted Capital Costs:$1,340,000.00 Department:Police Total Budgeted Funding Sources:$1,340,000.00 Type:Vehicles and Wheeled Equipment Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Vehicle Cost $240,000.00 $270,000.00 $270,000.00 $280,000.00 $280,000.00 $1,340,000.00 Other $0.00 Total $240,000.00 $270,000.00 $270,000.00 $280,000.00 $280,000.00 $0.00 $1,340,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2031 Beyond FY2031 Total Budgeted Department Capital Projects Fund $80,000.00 $90,000.00 $90,000.00 $100,000.00 $100,000.00 $460,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $160,000.00 $180,000.00 $180,000.00 $180,000.00 $180,000.00 $880,000.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $240,000.00 $270,000.00 $270,000.00 $280,000.00 $280,000.00 $0.00 $1,340,000.00 Account Codes (Capital Costs): 31-251-83700 $1,860,000.00 $1,860,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 4 Traded In towards new vehicle Police Vehicles Replacement police vehicles with equipment Additional Information Replacement New Vehicle FY 2026-2027 143 ADOPTED BUDGET Total Budgeted Capital Costs:$120,000.00 Department:Police Total Budgeted Funding Sources:$120,000.00 Type:Vehicles and Wheeled Equipment Request description: Capital Costs FY2027 FY2035 Total Budgeted Vehicle Cost $55,000.00 $65,000.00 $120,000.00 Other $0.00 Total $55,000.00 $65,000.00 $120,000.00 Funding Source FY2027 FY2035 Total Budgeted Department Capital Projects Fund $55,000.00 $65,000.00 $120,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $55,000.00 $65,000.00 $120,000.00 Account Codes (Capital Costs): 31-251-83700 $120,000.00 $120,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 8 Traded In towards new vehicle COP Vehicle New COP Vehicle Additional Information New New Vehicle FY 2026-2027 144 ADOPTED BUDGET Total Budgeted Capital Costs:$80,000.00 Department:EMS Total Budgeted Funding Sources:$80,000.00 Type:Vehicles and Wheeled Equipment Teams:Fire - EMS Request description: Capital Costs FY2027 Total Budgeted Vehicle Cost $80,000.00 $80,000.00 Other $0.00 Total $80,000.00 $80,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $80,000.00 $80,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $80,000.00 $80,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Traded In towards new vehicle Rehab Vehicle The department’s 2011 Ford F150, currently assigned to rehab operations, is nearing the end of its useful service life and is no longer the most effective platform for supporting emergency scene rehabilitation. By FY2027, the vehicle will have served the department for approximately 16 years, and its age, increasing maintenance demands, and limited cargo space reduce its overall efficiency for transporting personnel, hydration supplies, and rehab resources. Replacing the vehicle with a Ford Transit van in FY2027 will provide a more practical and capable solution by offering expanded interior space, improved climate-controlled rehab support, better organization of equipment, and enhanced operational functionality during prolonged emergency incidents. The estimated project cost of $80,000 includes vehicle purchase, body wrap, radio installation, emergency lighting, and rear compartment upfitting for organized equipment management. This replacement strategy also allows the department to pursue trade-in value or alternative municipal use for the existing F150, maximizing asset value while avoiding unnecessary investment in an aging vehicle. Overall, this upgrade will strengthen firefighter safety, improve rehab operations, and support long-term fiscal responsibility. Additional Information Replacement New Vehicle FY 2026-2027 145 ADOPTED BUDGET Total Budgeted Capital Costs:$575,000.00 Department:Culture/Recreation Total Budgeted Funding Sources:$575,000.00 Type:Vehicles and Wheeled Equipment Teams:Parks & Recreation Request description: Capital Costs FY2027 FY2028 FY2029 FY2030 FY2032 Total Budgeted Vehicle Cost $140,000.00 $70,000.00 $120,000.00 $60,000.00 $185,000.00 $575,000.00 Other $0.00 Total $140,000.00 $70,000.00 $120,000.00 $60,000.00 $185,000.00 $575,000.00 Funding Source FY2027 FY2028 FY2029 FY2030 FY2032 Total Budgeted Department Capital Projects Fund $140,000.00 $70,000.00 $120,000.00 $60,000.00 $185,000.00 $575,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $140,000.00 $70,000.00 $120,000.00 $60,000.00 $185,000.00 $575,000.00 Account Codes (Capital Costs): 01-450-83700 $575,000.00 $575,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Sold - Auction Vehicles The Parks & Recreation Vehicle Replacement initiative focuses on the systematic renewal of the department’s specialized fleet to ensure reliable transport for maintenance crews and equipment. By replacing aging, high-use trucks and utility vehicles with modern, efficient models, this acquisition reduces service interruptions and minimizes rising repair costs. Providing staff with dependable vehicles ensures that park grounds, facilities, and community events remain well-supported, allowing for responsive maintenance and safe operations throughout the town's park system. Additional Information Replacement New Vehicle FY 2026-2027 146 ADOPTED BUDGET Total Budgeted Capital Costs:$150,000.00 Department:Streets Total Budgeted Funding Sources:$150,000.00 Type:Vehicles and Wheeled Equipment Teams:Community Development Request description: Capital Costs FY2027 Total Budgeted Vehicle Cost $150,000.00 $150,000.00 Other $0.00 Total $150,000.00 $150,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $150,000.00 $150,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $150,000.00 $150,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Sold - Auction Streets Maintenance Dump Truck 2026 Mack MD7 dump truck (non-CDL) with 10' Valew dump body, powered by a Cummins 300 HP engine and Allison automatic transmission. Designed for heavy-duty hauling with hydraulic hoist, PTO, and all-season operational features.Replacement of Unit #470, 2011 Ford F-650 dump truck is recommended due to age, increased maintenance needs, and reduced reliability for daily operations. The unit has reached the end of its service life for street maintenance activities. Replacing this vehicle will improve operational efficiency and reduce downtime for the Streets Department. The existing unit will be auctioned once the replacement is received. Additional Information Replacement New Vehicle FY 2026-2027 147 ADOPTED BUDGET Total Budgeted Capital Costs:$75,000.00 Department:Streets Total Budgeted Funding Sources:$75,000.00 Type:Vehicles and Wheeled Equipment Teams:Community Development Request description: Capital Costs FY2027 Total Budgeted Vehicle Cost $75,000.00 $75,000.00 Other $0.00 Total $75,000.00 $75,000.00 Funding Source FY2027 Total Budgeted Department Capital Projects Fund $75,000.00 $75,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $75,000.00 $75,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 Sold - Auction Streets Department Work Truck 2026 Chevrolet Silverado 2500 HD WT, 4WD, white, 6.6L V8, 10-speed automatic work truck.Replacement of Unit #475, 2017 Ford F-250 Super Cab 4x4, is recommended due to age, increased maintenance needs, and reduced reliability for daily operations. The unit has reached the end of its service life for street maintenance activities. Replacing this vehicle will improve operational efficiency and reduce downtime for the Streets Department. The existing unit will be auctioned once the replacement is received. Additional Information Replacement New Vehicle FY 2026-2027 148 ADOPTED BUDGET Total Budgeted Capital Costs:$450,000.00 Department:EMS Total Budgeted Funding Sources:$450,000.00 Type:Vehicles and Wheeled Equipment Teams:Fire - EMS Request description: Capital Costs FY2028 Total Budgeted Vehicle Cost $450,000.00 $450,000.00 Other $0.00 Total $450,000.00 $450,000.00 Funding Source FY2028 Total Budgeted Department Capital Projects Fund $450,000.00 $450,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fu $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $450,000.00 $450,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Traded In towards new vehicle:;:Sold - Auction Ambulance M-0268 The department’s 2018 Ford F550 Road Rescue ambulance is a critical frontline emergency response vehicle that provides advanced life support, patient transport, and emergency medical care to the community. By FY2028, the unit will be approaching 10 years of continuous frontline service, which is consistent with the typical municipal ambulance replacement cycle due to high mileage, extensive engine hours, ongoing mechanical wear, and increasing maintenance costs. Industry standards generally place ambulance chassis life expectancy at approximately 7 to 10 years, depending on operational demand, while patient care modules may remain serviceable longer if properly maintained. Planned replacement is necessary to maintain reliability, reduce downtime, ensure compliance with evolving safety and medical equipment standards, and preserve uninterrupted emergency response capabilities. Cost-saving options such as a remount of the existing patient care module onto a new chassis will be evaluated, if feasible, to reduce overall replacement expenses while still modernizing critical vehicle components. This proactive replacement strategy supports fiscal responsibility, operational readiness, and continued delivery of dependable emergency medical services. Additional Information Replacement New Vehicle FY 2026-2027 149 ADOPTED BUDGET Total Budgeted Capital Costs:$80,000.00 Department:EMS Total Budgeted Funding Sources:$80,000.00 Type:Vehicles and Wheeled Equipment Teams:Fire - EMS Request description: Capital Costs FY2029 Total Budgeted Vehicle Cost $80,000.00 $80,000.00 Other $0.00 Total $80,000.00 $80,000.00 Funding Source FY2029 Total Budgeted Department Capital Projects Fund $80,000.00 $80,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $80,000.00 $80,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Traded In towards new vehicle:;:Sold - Auction Squad C-1379 The department’s 2019 Chevrolet 1500 Trail Boss Squad vehicle serves as a critical frontline response unit, providing operational assistance alongside the ambulance during emergency medical incidents. By FY2029, the vehicle will have reached approximately 10 years of demanding frontline service, which aligns with the typical municipal public safety replacement cycle for emergency response vehicles due to accumulated mileage, operational wear, increasing maintenance costs, and evolving equipment needs. Planned replacement is necessary to maintain dependable response capability, reduce downtime, and ensure continued operational effectiveness for EMS support functions. Upon replacement, the 2019 unit will transition to reserve status, where it can continue to provide value as a backup response vehicle and training resource. This replacement strategy supports frontline readiness while maximizing the useful life of the existing asset through secondary service, ensuring fiscally responsible fleet management and uninterrupted emergency response capability. Additional Information Replacement New Vehicle FY 2026-2027 150 ADOPTED BUDGET Total Budgeted Capital Costs:$50,000.00 Department:Police Total Budgeted Funding Sources:$50,000.00 Type:Vehicles and Wheeled Equipment Request description: Capital Costs FY2030 Total Budgeted Vehicle Cost $50,000.00 $50,000.00 Other $0.00 Total $50,000.00 $50,000.00 Funding Source FY2030 Total Budgeted Department Capital Projects Fund $0.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $50,000.00 $50,000.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $50,000.00 $50,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 5 Traded In towards new vehicle Police Motorcycle Replacement for the police motorcycle Additional Information Replacement New Vehicle FY 2026-2027 151 ADOPTED BUDGET Total Budgeted Capital Costs:$85,000.00 Department:EMS Total Budgeted Funding Sources:$85,000.00 Type:Vehicles and Wheeled Equipment Teams:Fire - EMS Request description: Capital Costs FY2031 Total Budgeted Vehicle Cost $85,000.00 $85,000.00 Other $0.00 Total $85,000.00 $85,000.00 Funding Source FY2031 Total Budgeted Department Capital Projects Fund $85,000.00 $85,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $85,000.00 $85,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Traded In towards new vehicle:;:Sold - Auction Fire Chief Truck C-4968 The department’s 2021 Chevrolet 1500 Trail Boss, assigned as the Fire Chief’s command vehicle, serves as a critical frontline leadership and emergency response asset, providing rapid command presence, incident management capability, and operational support during fire, EMS, and all-hazard incidents. By FY2031, the vehicle will have provided approximately 10 years of municipal service, which is consistent with the typical replacement cycle for command staff vehicles due to accumulated mileage, operational wear, increasing maintenance costs, and evolving technology and safety requirements. Planned replacement is necessary to ensure dependable response capability, maintain command effectiveness, and reduce the risk of costly downtime. Replacing the vehicle in FY2031 also allows the department to capitalize on its remaining trade-in value before major depreciation occurs, helping offset replacement costs and maximize fiscal responsibility. This proactive replacement strategy ensures continued command readiness, reliable emergency response leadership, and responsible long-term fleet management. Additional Information Replacement New Vehicle FY 2026-2027 152 ADOPTED BUDGET Total Budgeted Capital Costs:$450,000.00 Department:EMS Total Budgeted Funding Sources:$450,000.00 Type:Vehicles and Wheeled Equipment Teams:Fire - EMS Request description: Capital Costs FY2032 Total Budgeted Vehicle Cost $450,000.00 $450,000.00 Other $0.00 Total $450,000.00 $450,000.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $450,000.00 $450,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $450,000.00 $450,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 10 or more years Traded In towards new vehicle:;:Sold - Auction Ambulance M-4461 The department’s 2022 Ford F550 Road Rescue ambulance is a critical frontline emergency response vehicle that provides advanced life support, patient transport, and emergency medical care to the community. By FY2032, the unit will be approaching 10 years of continuous frontline service, which is consistent with the typical municipal ambulance replacement cycle due to high mileage, extensive engine hours, ongoing mechanical wear, and increasing maintenance costs. Industry standards generally place ambulance chassis life expectancy at approximately 7 to 10 years, depending on operational demand, while patient care modules may remain serviceable longer if properly maintained. Planned replacement is necessary to maintain reliability, reduce downtime, ensure compliance with evolving safety and medical equipment standards, and preserve uninterrupted emergency response capabilities. Cost-saving options such as a remount of the existing patient care module onto a new chassis will be evaluated, if feasible, to reduce overall replacement expenses while still modernizing critical vehicle components. This proactive replacement strategy supports fiscal responsibility, operational readiness, and continued delivery of dependable emergency medical services. Additional Information Replacement New Vehicle FY 2026-2027 153 ADOPTED BUDGET Total Budgeted Capital Costs:$70,000.00 Department:Community Development Total Budgeted Funding Sources:$70,000.00 Type:Vehicles and Wheeled Equipment Teams:Community Development Request description: Capital Costs FY2032 Total Budgeted Vehicle Cost $70,000.00 $70,000.00 Other $0.00 Total $70,000.00 $70,000.00 Funding Source FY2032 Total Budgeted Department Capital Projects Fund $70,000.00 $70,000.00 MUD Funding $0.00 Street Maintenance Sales Tax Fund $0.00 Storm Drainage Utility Fund $0.00 Parkland Dedication Fund $0.00 Hotel Occupancy Fund $0.00 Crime Control Prevention District Fun $0.00 Economic Development Corporation $0.00 ARPA Funding $0.00 Grant Funding $0.00 2021 CO Bonds $0.00 2023 CO Bonds $0.00 2025 CO Bonds $0.00 2027 CO Bonds $0.00 2029 CO Bonds $0.00 Future Bonds $0.00 Total $70,000.00 $70,000.00 New Purchase or Replacement New or Used Vehicle Useful Life Old Vehicle 7 Sold - Auction Community Development Work Truck Replacement of Unit #150, 2022, Chevy Colorado 2WD Crew Cab, is recommended due to age, increased maintenance needs, and reduced reliability for daily operations. The unit has reached the end of its service life for street maintenance activities. Replacing this vehicle will improve operational efficiency and reduce downtime for the Community Development Department. The existing unit will be auctioned once the replacement is received. Additional Information Replacement New Vehicle FY 2026-2027 154 ADOPTED BUDGET 2026 Tax Rate Calculation Notice Taxing Unit Name: _____________________________ Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Notice of Tax Rates (required to be posted on taxing unit website) Approving Rates: Section 8 on worksheet shows the following rates No New Revenue Rate Voter Approval Rate Di Minimis Rate (if applicable) Please review these documents carefully and notify our office of any changes that need to be made. If any changes are made, our office will send out new documents including the revisions. Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculation worksheet that is attached to this document. Proposed M&O_______________ (Maintenance & Operation Rate) Proposed I&S_________________ (Interest & Sinking or Debt Rate) Proposed Total Rate___________ As a representative of _______________________, I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above. _______________________________ Printed name ________________________________ ____________ Signature Date Town of Trophy Club 0.413391 0.423905 0.430881 0.412864 0.312864 0.100000 Town of Trophy Club April Duvall 8/4/2026 FY 2026-2027 155 ADOPTED BUDGET Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 5-26/15 Form 50-856 ________________________________ Taxing Unit’s Website Address ________________________________ Phone (area code and number) ____________________________________________________________________________ Taxing Unit Name ____________________________________________________________________________ Taxing Unit’s Address, City, State, ZIP Code 2026 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 and JETI Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 and JETI Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. Taxing units must include a hyperlink to a document that evidences the accuracy of each entry in the worksheet other than an entry making a mathematical calculation.1 Insert hyperlink: Source materials must contain data for all worksheets used, including supplemental worksheets. SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line No-New-Revenue Tax Rate Worksheet Amount/Rate 1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).2 $ _____________ 2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step.3 $ _____________ 3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ _____________ 4. Prior year total adopted tax rate. $ __________/$100 5. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value. A. Original prior year ARB values:....................................................................... $ _____________ B. Prior year values resulting from final court decisions:................................................ -$ _____________ C. Prior year value loss. Subtract B from A.4 $ _____________ 1 Tex. Tax Code §§5.07(g)(4) and 26.04(d-1) 2 Tex. Tax Code §26.012(14) 3 Tex. Tax Code §26.012(14) 4 Tex. Tax Code §26.012(13) TOWN OF TROPHY CLUB https://www.dentoncounty.gov/DocumentCenter/Index/863 3,413,388,017 705,260,086 2,708,127,931 0.412864 11,129,611 8,600,000 2,529,611 682-237-2900 1 Trophy Wood Drive Trophy Club, TX 76262 www.trophyclub.org FY 2026-2027 156 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 6. Prior year taxable value subject to an appeal under Chapter 42, as of July 25. A. Prior year ARB certified value: ....................................................................... $ _____________ B. Prior year disputed value:............................................................................ -$ _____________ C. Prior year undisputed value. Subtract B from A. 5 $ _____________ 7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ _____________ 8. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. $ _____________ 9. Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1 of the prior year. Enter the prior year value 6of property in deannexed territory. $ _____________ 10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current year does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use prior year market value: .................................................... $ _____________ B. Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: ................................................................................. + $ _____________ C. Value loss. Add A and B. 7 $ _____________ 11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the current year; do not use properties that qualified in the prior year. A. Prior year market value:.............................................................................. $ _____________ B. Current year productivity or special appraised value: ................................................ -$ _____________ C. Value loss. Subtract B from A. 8 $ _____________ 12. Total adjustments for lost value. Add Lines 9, 10C and 11C. $ _____________ 13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 9 If the taxing unit has no captured appraised value in line 18D, enter 0. $ _____________ 14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ _____________ 15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ _____________ 16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. 10 $ _____________ 17.Adjusted prior year levy with refunds. Add Lines 15 and 16. 11 $ _____________ 5 Tex. Tax Code §26.012(13) 6 Tex. Tax Code §26.012(15) 7 Tex. Tax Code §26.012(15) 8 Tex. Tax Code §26.012(15) 9 Tex. Tax Code §26.03(c) 10 Tex. Tax Code §26.012(13) 11 Tex. Tax Code §26.012(13) and (15) 143,884,905 71,338,338 72,546,567 75,076,178 2,783,204,109 0 0 16,382,853 16,382,853 0 0 0 16,382,853 29,619,484 2,737,201,772 11,300,920 72,346 11,373,266 FY 2026-2027 157 ADOPTED BUDGET 18.Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled. 12 A.Certified values:...................................................................................... $ _____________ B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________ C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________ D.Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing unit in a tax increment reinvestment zone for which the current year taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 24 below. 13 Adjustments to the taxable value must be calculated separately for each reinvestment zone using Form 50-110.14 Enter the total from Form 50-110 ..................................................... - $ _____________ E.Total current year value. Add A and B, then subtract C and D.$ _____________ 19.Total value of properties under protest or not included on certified appraisal roll. 15 A.Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 16.................................................... $ _____________ B.Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 17 .............................. + $ _____________ C. Total value under protest or not certified. Add A and B.$ _____________ 20.Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.18 $ _____________ 21.Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial litigation. 19 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico.20 If completing this line, the taxing unit must include supporting documentation in Section 9.21 Taxing units that are not affected, enter 0.$ _____________ 22.Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.22 $ _____________ 23.Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed. 23 $ _____________ 24.Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year. 24 $ _____________ Page 3 12 Tex. Tax Code §§26.012(6) and 26.04(c-2) 13 Tex. Tax Code §26.03(c) 14 Tex. Tax Code §26.03(e) 15 Tex. Tax Code §26.01(c) and (d) 16 Tex. Tax Code §26.01(c) 17 Tex. Tax Code §26.01(d) 18 Tex. Tax Code §26.012(6)(B) 19 Tex. Tax Code §§26.012(6)(C) and 26.012(1-b) 20 Tex. Tax Code §26.012(1-a) 21 Tex. Tax Code §26.04(d-3) 22 Tex. Tax Code §26.012(6) 23 Tex. Tax Code §26.012(17) 24 Tex. Tax Code §26.012(17) For additional copies, visit: comptroller.texas.gov/taxes/property-tax 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 No-New-Revenue Tax Rate Worksheet Amount/RateLine 3,473,615,330 0 0 38,656,374 3,434,958,956 40,344,724 0 40,344,724 686,547,434 0 2,788,756,246 1,708,205 35,835,440 FY 2026-2027 158 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ _____________ 26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ _____________ 27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 25 $ __________/$100 28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 26 $ __________/$100 Voter -Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the tax rate. The type of taxing unit will determine the rate components that apply to a taxing units’ overall voter-approval tax rate. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. SECTION 2: Maintenance and Operations (M&O) and Debt Tax Rate Worksheet This section calculates two components of the voter-approval tax rate: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the minimum dollar amount required to be paid toward debt service for the current year.27 This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. Line M&O and Debt Tax Rate Worksheet Amount/Rate 29. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ __________/$100 30. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ _____________ 32. Adjusted prior year levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2025. This line applies only to tax years preceding the prior tax year............ +$ _____________ B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in Line 18D, enter 0. ...................................................................................... –$ _____________ C. Prior year transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0. .................................................................... +/-$ _____________ D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function. .................................................... $ _____________ E. Add Line 31 to 32D. $ _____________ 33. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ __________/$100 25 Tex. Tax Code §26.04(c) 26 Tex. Tax Code §26.04(d) 27 Tex. Tax Code §26.012(3) 37,543,645 2,751,212,601 0.413391 0.309764 2,783,204,109 8,621,364 54,990 66,354 0 -11,364 8,610,000 2,751,212,601 0.312952 FY 2026-2027 159 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 Line M&O and Debt Tax Rate Worksheet Amount/Rate 35. Rate adjustment for state criminal justice mandate. 28 A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies. ................ –$ _____________ C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100 36. Rate adjustment for indigent health care expenditures. 29 A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose................................................................................... $ _____________ B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2024 and ending on June 30, 2025, less any state assistance received for the same purpose................................................................................... –$ _____________ C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100 37. Rate adjustment for county indigent defense compensation. 30 A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30,of the current tax year, less any state grants received by the county for the same purpose................................................................................... $ _____________ B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2024 and ending on June 30, 2025, less any state grants received by the county for the same purpose. .............. $ _____________ C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100 D. Multiply B by 0.05 and divide by Line 33 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D. If not applicable, enter 0. $ __________/$100 38. Rate adjustment for county hospital expenditures. 31 A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year. ...................................... $ _____________ B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2024 and ending on June 30, 2025. .............................................................................. $ _____________ C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100 D. Multiply B by 0.08 and divide by Line 33 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. $ __________/$100 28 Tex. Tax Code §26.044 29 Tex. Tax Code §26.0441 30 Tex. Tax Code §26.0442 31 Tex. Tax Code §26.0443 0 0 0.000000 0.000000 0 0 0.000000 0.000000 0 0 0.000000 0.000000 0.000000 0 0 0.000000 0.000000 0.000000 FY 2026-2027 160 ADOPTED BUDGET 39.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. A.Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year...................... $ _____________ B.Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year ........................................................ $ _____________ C. Subtract B from A and divide by Line 33 and multiply by $100 ........................................... $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 40.Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D.$ __________/$100 41.Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3. Other taxing units, enter zero. A.Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent ...................................................................................... $ _____________ B.Divide Line 41A by Line 33 and multiply by $100 ........................................................ $ __________/$100 C. Add Line 41B to Line 40.$ __________/$100 42.Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035.$ __________/$100 D42.Disaster Line 42 (D42): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. 32 If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate a rate equal to the lesser of: A.The voter-approval tax rate calculated in the manner provided for a special taxing unit. Multiply line 41C by 1.08 33 ............................................................................. $ __________/$100 - or - B.The voter-approval M&O tax rate calculated in the manner provided for a taxing unit other than a special taxing unit plus the disaster relief rate. 34 Complete Section 5 through Line 68 to complete D42(B). a.Enter the disaster relief cost. ...................................................................... $ _____________ b.Disaster relief rate. Divide Line D42(B)(a) by Line 26 and multiply by 100 ............................ $ __________/$100 c.Add Line D42(B)(b) to Line 42....................................................................... $ __________/$100 d.Enter the current year unused increment rate from Line 68 ........................................ $ __________/$100 e Add Line D42(c) to Line D42(d)...................................................................... $ __________/$100 The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of: 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred; or 2) the third tax year after the tax year in which the disaster occurred. C. Enter Line D42(A) if less than Line D42(B)(e). If Line D42(B)(e) is less than line D42(A), enter Line D42(B)(c). 35 If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42). $ __________/$100 32 Tex. Tax Code §26.042 33 Tex. Tax Code §26.042(a-2)(1) 34 Tex. Tax Code §§26.042(a-1) and 26.042(a-2)(2) 35 Tex. Tax Code §26.042(a-2) M&O and Debt Tax Rate Worksheet Amount/RateLine Page 6For additional copies, visit: comptroller.texas.gov/taxes/property-tax 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 0 0 0.000000 0.000000 0.312952 0 0.000000 0.312952 0.323905 0.000000 0 0.000000 0.000000 0.000000 0.000000 0.000000 FY 2026-2027 161 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit:Page 7 comptroller.texas.gov/taxes/property-tax Line M&O and Debt Tax Rate Worksheet Amount/Rate 43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes; (2) are secured by property taxes; (3) are scheduled for payment over a period longer than one year; and (4) are not classified in the taxing unit’s budget as M&O expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 36 Enter debt amount .................................................................................... $ _____________ B. Subtract unencumbered fund amount used to reduce total debt. ...................................... –$ _____________ C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... –$ _____________ D. Subtract amount paid from other resources ............................................................ –$ _____________ E. Adjusted debt. Subtract B, C and D from A. $ _____________ 44. Certified prior year excess debt collections. Enter the amount certified by the collector. 37 $ _____________ 45. Adjusted current year debt. Subtract Line 44 from Line 43E. $ _____________ 46. Current year anticipated collection rate. A. Enter the current year anticipated collection rate certified by the collector. 38 .............................. ____________% B. Enter the prior year actual collection rate. ............................................................... ____________% C. Enter the 2024 actual collection rate. ................................................................... ____________% D. Enter the 2023 actual collection rate. ................................................................... ____________% E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 39 ____________% 47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ _____________ 48. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ __________/$100 50. Current year voter-approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ __________/$100 D50. Disaster Line 50 (D50): Current year voter-approval M&O and debt tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval M&O tax rate in the manner provided by Line D42. Add Line D42(C) and 49. $ __________/$100 51. COUNTIES ONLY. Add together the voter-approval M&O and debt tax rates for each type of tax the county levies. The total is the current year county voter-approval M&O and debt tax rate. $ __________/$100 36 Tex. Tax Code §26.012(7) 37 Tex. Tax Code §§26.012(10) and 26.04(b) 38 Tex. Tax Code §26.04(b)) 39 Tex. Tax Code §26.04(h), (h-1) and (h-2) 3,257,830 0 0 0 3,257,830 469,067 2,788,763 100.00 98.95 99.22 99.70 100.00 2,788,763 2,788,756,246 0.100000 0.423905 0.000000 FY 2026-2027 162 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8 SECTION 3: Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. Line Additional Sales and Use Tax Worksheet Amount/Rate 52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller’s estimate of taxable sales for the previous four quarters.40 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November of the prior year, enter 0. $ _____________ 53. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. 41 Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 42 - or - Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $ _____________ 54. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. $ __________/$100 56. Current year NNR tax rate, unadjusted for sales tax.43 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax Rate Worksheet. $ __________/$100 57. Current year NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ __________/$100 58. Current year voter-approval tax rate, unadjusted for sales tax.44 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as applicable, of the M&O and Debt Tax Rate Worksheet. $ __________/$100 59. Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. $ __________/$100 SECTION 4: Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. Line Adjustment for Pollution Control Requirements Worksheet Amount/Rate 60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 45 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 46 $ _____________ 61. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ __________/$100 63. Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ __________/$100 40 Tex. Tax Code §26.041(d) 41 Tex. Tax Code §26.041(i) 42 Tex. Tax Code §26.041(d) 43 Tex. Tax Code §26.04(c) 44 Tex. Tax Code §26.04(c) 45 Tex. Tax Code §26.045(d) 46 Tex. Tax Code §26.045(i) 0 0 2,788,756,246 0.000000 0.413391 0.413391 0.423905 0.423905 0 2,788,756,246 0.000000 0.423905 FY 2026-2027 163 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9 SECTION 5: Unused Increment Rate The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 47 The Foregone Revenue Amount for each year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total value. 48 The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios: • a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 49 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 50 or • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 51 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 52 Line Unused Increment Rate Worksheet Amount/Rate 64. Year 3 Foregone Revenue Amount. Subtract the 2025 unused increment rate and 2025 actual tax rate from the 2025 voter-approval tax rate. Multiply the result by the 2025 current total value A. Voter-approval tax rate (Line 69) ..................................................................................................... B. Unused increment rate (Line 68) ..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2025 Total Taxable Value (Line 61) .................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ............................................... $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 65. Year 2 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval tax rate. Multiply the result by the 2024 current total value A. Voter-approval tax rate (Line 68) ..................................................................................................... B. Unused increment rate (Line 67) ..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2024 Total Taxable Value (Line 60) .................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ............................................... $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 66. Year 1 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval tax rate. Multiply the result by the 2023 current total value A. Voter-approval tax rate (Line 67) ..................................................................................................... B. Unused increment rate (Line 66) ..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2023 Total Taxable Value (Line 60) .................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ............................................... $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ __________________ 68. 2026 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100 69.Total 2026 voter-approval tax rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line D50 (only if Line D42(B) was used), Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $ __________/$100 47 Tex. Tax Code §26.013(b) 48 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2) 49 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a) 50 Tex. Tax Code §26.0501(a) and (c) 51 Tex. Local Gov’t Code §120.007(d) 52 Tex. Local Gov’t Code §26.04(c)(2)(B) 0.412864 0.000000 0.412864 0.412864 0.000000 2,729,507,360 0 0.415469 0.004998 0.410471 0.415469 -0.004998 2,616,368,183 0 0.415469 0.011878 0.403591 0.415469 -0.011878 2,501,446,099 0 0 0.000000 0.423905 FY 2026-2027 164 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10 SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 53 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 54 Line De Minimis Rate Worksheet Amount/Rate 70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the M&O and Debt Tax Rate Worksheet. $ __________/$100 71. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ __________/$100 73. Current year debt rate. Enter the rate from Line 49 of the M&O and Debt Tax Rate Worksheet. $ __________/$100 74. De minimis rate. Add Lines 70, 72 and 73. $ __________/$100 SECTION 7: Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year. 55 This section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line Emergency Revenue Rate Worksheet Amount/Rate 75. 2025 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet. $ __________/$100 76. Adjusted 2025 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 56 If a disaster occurred in 2025 and the taxing unit calculated its 2025 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42) of the 2025 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet. - or - If a disaster occurred prior to 2025 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42) in 2025, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2025 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the years following the disaster. 57 Enter the final adjusted 2025 voter-approval tax rate from the worksheet. $ __________/$100 77. Increase in 2025 tax rate due to disaster. Subtract Line 76 from Line 75. $ __________/$100 78. Adjusted 2025 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 79. Emergency revenue. Multiply Line 77 by Line 78 and divide by $100. $ _____________ 80. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________ 81. Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. 58 $ __________/$100 82. Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or Line 69 (taxing units with the unused increment rate). $ __________/$100 53 Tex. Tax Code §26.012(8-a) 54 Tex. Tax Code §26.063(a)(1) 55 Tex. Tax Code §26.042(b) 56 Tex. Tax Code §26.042(c) 57 Tex. Tax Code §26.042(b) 58 Tex. Tax Code §26.042(b) 0.312952 2,788,756,246 0.017929 0.100000 0.430881 0.412864 0.000000 0.000000 2,737,201,772 0 2,751,212,601 0.000000 0.423905 FY 2026-2027 165 ADOPTED BUDGET 2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 11 SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. ................................................................................................................ As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax). Indicate the line number used: ______ Voter-approval tax rate ................................................................................................................... As applicable, enter the current year voter-approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax), Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue). Indicate the line number used: ______ De minimis rate. .......................................................................................................................... If applicable, enter the current year de minimis rate from Line 74. $ __________/$100 $ __________/$100 $ __________/$100 SECTION 9: Addendum An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum: 1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and 2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year. Insert hyperlinks to supporting documentation: SECTION 10: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified estimate of taxable value, in accordance with requirements in the Tax Code. 59 ____________________________________________________________ Printed Name of Taxing Unit Representative ____________________________________________________________ ________________________________________ Taxing Unit Representative Date 59 Tex. Tax Code §26.04(c-2) and (d-2) 0.413391 27 0.423905 50 0.430881 April Duvall 8/4/2026 FY 2026-2027 166 ADOPTED BUDGET Notice About 2026 Tax Rates Property tax rates in TOWN OF TROPHY CLUB. This notice concerns the 2026 property tax rates for TOWN OF TROPHY CLUB. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no- new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value. This year's no-new-revenue tax rate $0.413391/$100 This year's voter-approval tax rate $0.423905/$100 To see the full calculations, please visit 1505 E. McKinney Street Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balance The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation. Type of Fund Balance GENERAL FUND 8,500,000 DEBT SERVICE FUND 600,000 TIRZ #1 FUND 400,000 Current Year Debt Service The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment SERIES 2013 CO'S 125,000 6,094 0 131,094 SERIES 2014 CO'S 130,000 36,100 0 166,100 SERIES 2016 GO'S 260,000 70,775 0 330,775 SERIES 2016 CO'S 215,000 61,556 0 276,556 SERIES 2017 CO'S 185,000 67,975 0 252,975 SERIES 2020 GO'S REFUNDING 255,000 12,180 0 267,180 SERIES 2021 CO'S 150,000 67,250 0 217,250 SERIES 2023 CO'S 210,000 222,050 0 432,050 SERIES 2025 CO'S 963,720 220,130 0 1,183,850 Total required for 2026 debt service $3,257,830 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $0 - Excess collections last year $469,067 = Total to be paid from taxes in 2026 $2,788,763 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2026 $0 = Total debt levy $2,788,763 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by Dawn Waye, Denton County Tax Assessor/Collector on 08/04/2026 . Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. FY 2026-2027 167 ADOPTED BUDGET The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. FY 2026-2027 168 ADOPTED BUDGET Captured Appraised Value Adjustment Supplemental Worksheet ___________________________________________________________________________ Taxing Unit Name _________________________________ Phone Number (area code and number) ______________________________________________________________________________________________________________ Taxing Unit’s Address, City, State, ZIP Code __________________________________________________________________________________________ Taxing Unit’s Website Address 2026______________ Current Tax Year Page _____ of _____ Taxing units must include a hyperlink to a document that evidences the accuracy of each entry in the worksheet other than an entry making a mathematical calculation.1 Source materials must contain data for all worksheets used, including supplemental worksheets. Insert hyperlink: GENERAL INFORMATION: To calculate the no-new-revenue tax rate, taxing units must deduct the current year captured appraised value of taxable property in a tax increment reinvestment zone (TIRZ) for which the current year taxes will be deposited into a tax increment financing (TIF) fund. A taxing unit that has a tax rate calculation affected by captured appraised value must calculate the taxable value adjustments separately for each reinvestment zone for the current tax year.2 SECTION 1: Current Year Captured Appraised Value Adjustment TIRZ Name Enter the name of each zone or subzone . Captured Appraised Value Enter the current year captured appraised value of taxable property in each zone for which taxes will be deposited into a TIF fund. Do not include any new property value.3 Total Captured Appraised Value Add all the values in the Captured Appraised Value column and enter the total on Line 18D on Form 50-856. If you used more than one page, total the values across all pages on Line 18D on Form 50-856. 1 Tex. Tax Code §§5.07(g)(4) and 26.04(d-1) 2 Tex. Tax Code §26.03(e) 3 Tex. Tax Code §26.03(c) Form 50-110 Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-110 • 02-26/1 1 1 TOWN OF TROPHY CLUB https://www.dentoncounty.gov/DocumentCenter/Index/863 Trophy Club TIRZ #1 38,656,374.00 FY 2026-2027 169 ADOPTED BUDGET