Overview
Lincoln Center adopted a 2027 budget of $8,819,982 in total authority, backed by $300,311 of ad valorem tax at a 37.710-mill total rate — and, notably, no resolution to exceed the revenue neutral rate (37.713 mills) was required. The Electric Utility dominates the budget at $4,714,521, more than half the total; the General Fund is $1,796,197. The budget’s own certificate page misprints the total as 8,319,982 (a dropped digit) while its hearing-notice totals line and the fund-by-fund sum both give $8,819,982 — see the disclosure in Sources & notes.
Source: City of Lincoln Center 2027 adopted budget (city site, PDF).
At a glance — adopted budget 2027
Source: City of Lincoln Center 2027 adopted budget, certificate and hearing notice.
General Fund walk — adopted 2027
General Fund: January 1, 2027 unencumbered cash of $845,397 plus receipts of $763,346 gives resources available of $1,608,743; adding the $187,454 tax required gives the $1,796,197 total. With the 2.7% delinquent compensation of $4,968, the amount of 2026 ad valorem tax is $192,422 at a 24.162-mill rate. The $1,796,197 total comprises $1,616,197 of departmental expenditures plus a $180,000 cash reserve.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2027 | $845,397 |
| Receipts (excl. ad valorem) | $763,346 |
| Resources available | $1,608,743 |
| Tax required | $187,454 |
| Total General Fund authority | $1,796,197 |
General Fund receipts highlights for 2027: city sales tax $198,000; county sales tax $180,000; franchise fees $45,000; transfers in from Electric $175,000, Sewer $15,000 and Solid Waste $2,000; interest on idle funds $37,000; motor vehicle tax $24,472; pool receipts $16,000; cemetery lots and fees $10,000. Departmental expenditures: General Administration $410,000; Street $525,000; Police Protection $225,900; Park & Pool $203,000; Cemetery $73,000; Fire Protection $56,172; Street Lighting $24,000; Airport/Port Authority appropriation $15,000; Weed Control $13,000; Recreation Department appropriation $25,000; Opioid settlement expenses $1,025; sales tax $100; and a transfer to Equipment Reserve of $45,000 — summing exactly to the $1,616,197 subtotal. Note on the last two lines: the scanned fund page renders the Recreation appropriation and Equipment Reserve transfer ambiguously; the values shown are the ones that reconcile the page’s own subtotals in all three years (2025: $893,765; 2026: $1,057,325; 2027: $1,616,197).
Source: City of Lincoln Center 2027 adopted budget, General Fund pages.
All funds — adopted 2027
| Fund | 2027 authority | 2026 ad valorem tax |
|---|---|---|
| General | $1,796,197 | $192,422 |
| Bond & Interest | $50,096 | — |
| Library | $72,827 | $65,740 |
| Employee Benefits | $60,000 | $42,149 |
| Special Liability | $61,143 | — |
| Special Highway | $103,428 | — |
| Special Park & Recreation | $33,594 | — |
| Recreation | $239,139 | — |
| Solid Waste | $144,130 | — |
| Electric | $4,714,521 | — |
| Water | $713,023* | — |
| Sewer | $831,884 | — |
| Total (certificate) | $8,819,982 | $300,311 |
*Water discrepancy disclosed: the Water fund page totals $733,023 (January 1 cash $312,923 plus $420,100 of receipts, and expenditures of $733,023), while the certificate and hearing-notice totals use $713,023 — a $20,000 inconsistency between the fund page and the certificate. This page reports the certificate figure ($713,023) in the table so the table sums to the certificate total, and flags the fund-page figure here rather than silently picking one. Electric walk: January 1 cash $2,635,521 plus receipts $2,079,000 (sales $1,900,000) equals resources of $4,714,521, spent as Production/Acquisition $2,760,000, Transmission/Distribution $680,000, General/Administration including sales taxes $198,750, non-operating $379,096 (including transfers to the General Fund $150,000, to the Electric Utility Reserve $175,000, and to debt service $50,096), and a $696,675 cash reserve. Sewer walk: January 1 cash $559,884 plus receipts $272,000 equals $831,884, spent as Administration $80,000, Production $95,000, Transmission/Distribution $175,000, transfers to the General Fund $15,000 and to the Sewer Reserve $60,000, and a $406,884 cash reserve. Library grant test: 2027 library taxes of $73,817 vs. $72,751 in 2026 (up $1,066) and assessed valuation of $7,963,765 vs. $7,683,604, with the levy rate easing from 8.311 to 8.255 mills — the library qualifies for the state grant overall.
Source: City of Lincoln Center 2027 adopted budget, fund pages and library worksheet.
Sources & notes
- Only source used: City of Lincoln Center 2027 adopted budget (city site, lincolnks.org; certificate states the budget was duly approved and adopted as the maximum expenditures for 2027; hearing August 10, 2026). Read the budget (PDF).
- Sum checks: General Fund $845,397 + $763,346 = $1,608,743 and + $187,454 = $1,796,197; $187,454 + $4,968 = $192,422; General Fund departmental detail (with the reconciled Recreation/transfer lines) sums to $1,616,197 and + $180,000 = $1,796,197; Electric $2,760,000 + $680,000 + $198,750 + $379,096 + $696,675 = $4,714,521; Sewer $80,000 + $95,000 + $175,000 + $75,000 + $406,884 = $831,884; ad valorem $192,422 + $65,740 + $42,149 = $300,311. All verified by addition.
- Discrepancies disclosed, not smoothed: (1) the certificate page’s totals line reads 8,319,982 while the hearing-notice totals line and the fund-by-fund sum give $8,819,982 — the certificate figure is a dropped-digit OCR error and the $8,819,982 total is used; (2) the Water fund page totals $733,023 vs. the certificate’s $713,023 ($20,000 gap, cause not stated in the document); (3) the Recreation/Equipment Reserve lines are OCR-ambiguous and are shown at their reconciling values, as explained in the General Fund section; (4) the indebtedness statement pages did not extract legibly, so no debt total is stated — only the Bond & Interest authority of $50,096, which matches the Electric fund’s transfer to debt service.
- City palette: no verified City of Lincoln Center palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.