City of Sheboygan 2027 Budget: Readable Summary
Date: 2026-10-26 Summary: A plain-language summary of the City's 2027 budget, replacing the earlier full-text dump. Detail by line and fund is on the SheVegas budget map. Original figures come from City documents.
Where to read more - SheVegas budget map: https://shevegas.com/transit/live/budget/ - City Financial Reports and budget documents: https://www.sheboyganwi.gov/208/Financial-Reports - 2027 Proposed Budget Summary (updated Oct. 14, 2026), Committee of the Whole packet, Oct. 19, 2026: on the City agenda portal - 2027 Preliminary Budget (department requests as of Sept. 14, 2026), 247 pages: City Financial Reports page
1. Two documents, two stages
There are two versions of the 2027 numbers, and they should not be mixed:
- Department requests (Sept. 14, 2026). What each department asked for. This is a finance-system printout with no budget message and no administrator recommendation. Requests are a starting point, not a balanced budget.
- Proposed budget (updated Oct. 14, 2026). The administration's proposal after review, sent to the Common Council. The Council is scheduled to adopt the budget on Nov. 2, 2026.
Where this summary says "requested," it means stage 1. Where it says "proposed," it means stage 2.
2. The big picture (proposed)
| Item | 2027 proposed |
|---|---|
| Total revenue, all funds | $242,547,787 |
| Total spending, all funds | $248,510,951 |
| Property tax levy, all funds | $31,447,716 |
| General Fund spending | $53,295,942 |
| General Fund levy | $18,129,317 |
| Fund balance used for the General Fund | $500,000 |
| Equalized tax rate | 5.921 (down from 6.060) |
Spending by purpose, all funds: Public Works (including transit, parking, wastewater and refuse) $96.8 million; Public Safety $61.4 million; Conservation and Development, mostly tax increment districts, $44.2 million; General Government $19.2 million; Culture and Recreation $12.8 million.
The jump in Public Works and Public Safety compared with 2026 comes mostly from capital projects: wastewater upgrades and the Public Safety Campus.
3. Revenue
At the request stage, the General Fund levy was $18,131,889, up 1.58% from $17,850,086. The all-funds levy request was $31,870,292, up 5.78%. The proposed all-funds levy came in lower, at $31,447,716.
Other General Fund revenue lines in the requests:
- State shared revenue: $15,250,146 (up 1.76%). Wisconsin Municipal Aid is the largest piece at $10,656,426.
- State transportation aid: $2,314,487, unchanged.
- Ambulance fees: $3,049,532, up 12.3%.
- Permits: building $700,000, electrical $450,000 and HVAC $270,000, all up 40% or more from 2026 budgets.
- Payments in lieu of tax: the water utility pays $1,206,218. Other payers include the Housing Authority ($85,964) and the John Michael Kohler Arts Center ($9,000).
- Federal COPS grant for police: $120,000, down from $209,042.
One-time money shrinks. In 2026 the General Fund used about $6.9 million in transfers in and $2.6 million of fund balance. The 2027 requests drop those to $985,755 and $500,000. This is why total General Fund revenue and spending both appear lower in the requests. These are one-time items, not operating cuts.
4. Departments (General Fund requests)
The largest departments:
| Department | 2027 request | Change |
|---|---|---|
| Police | $16,288,055 | +5.4% |
| Fire | $11,770,653 | +4.0% |
| DPW Streets | $5,640,720 | +2.8% |
| Parks | $2,213,941 | +0.3% |
| Facilities | $1,913,237 | +3.0% |
| Finance | $1,183,761 | +4.7% |
| Engineering | $1,047,269 | -1.0% |
| City Administrator | $1,006,364 | +1.1% |
The printout uses org codes, so department names are matched by line content.
Notable swings: - Human Resources, +12.8%: citywide employee development rises from $27,500 to $67,500. - Risk Management and Insurance, +33.4%. - Assessor, -19.8%: contracted assessment services drop from $443,000 to $12,000. At the same time, $284,310 in new full-time salaries appears for three positions. This looks like a move from a contractor to in-house assessment. The printout does not label it that way, so confirm in the proposed budget.
5. Capital projects and debt
Public Safety Campus. The 2026 budget carried $24,191,100 for public safety buildings, with $0 projected spent in 2026. The 2027 request is $31,787,200: $26,097,200 for campus construction and $5,690,000 for a Station 2 remodel. The printout does not say whether the timeline moved or the projection was not updated. That is a good question for the Council.
Wastewater. This is the City's largest capital program: $41.8 million requested for 2027. It includes the Lakeshore Interceptor ($12.4 million), UV disinfection ($7.2 million) and the Southside Interceptor ($6.7 million). It is funded through the wastewater utility, not the property tax levy.
Parks capital rises to $4.88 million, including $910,567 for Uptown Social and $762,286 for Mead Public Library building improvements.
Transit requests $2,625,000 for new fixed-route buses and $200,000 for equipment.
Debt service fund: $5,860,748 requested. Principal is $4.2 million and interest is $1.63 million (interest up 15%).
6. Tax increment districts (TIDs)
TIDs fund public improvements in a defined area and repay them from the growth in property value there. Key 2027 requests:
- TID 21 (fund 421, waterfront): $24 million in improvements, listed as a $12 million pedestrian bridge and $12 million for marina revitalization. Financing is $19,161,153 in debt proceeds plus $4,838,847 in grants. The district's own 2027 increment is $90,348. Repayment over time depends on future growth in the district, which is the standard TIF model. The district's project plan and amendments (Feb. 2024; Amendment 1 approved May 2025; Boundary Amendment 2 in Aug. 2026) set out the expected growth.
- TID 23 (fund 423): $10 million for Gartman Farm public infrastructure, phase 1, financed by debt.
- TID 17: $2.25 million for infrastructure, including the Indiana Avenue Trail.
- TID 20: $1.5 million for trail improvements.
Developer incentive lines are $0 for 2027 in TIDs 17, 18 and 20 after carrying amounts in 2026. In 2026, TID 17's projected incentive payout ($176,446) was well above its budget ($48,000). The City's contribution to SCEDC is $500 in two TID funds, consistent with the 2026 budget note that the SCEDC contribution was reduced and replaced with a City staff position.
7. Wheel tax
The City's vehicle registration fee appears in two places in the requests: $355,800 in the General Fund (new) and $643,460 in the capital projects fund. That is $999,260 in all. City code Sec. 52-81 dedicates the fee to street operation and maintenance and says it may not be transferred to another fund. The reason for the 2027 split is not stated in the printout. Worth checking whether it carries into the proposed budget, and how the City explains it.
8. Technology and police lines
- Flock appears once, as a police software line at $0 in every column. The Council voted in September 2026 to end the Flock contract effective Dec. 31, 2026.
- Police software subscriptions total $230,565, down 15%. They include records management through Sheboygan County ($74,335), Lexipol policy and training ($18,000) and Cellebrite evidence software ($12,735).
- IT services include cybersecurity lines (email, network and endpoint security), website maintenance ($72,106) and a chatbot with voice ($18,100).
- Elections requests $121,429 to replace Badger Book electronic poll books.
9. Staffing
The request printout has no staffing table. Signals in the lines: - Three in-house assessor positions (see Section 4). - About 1.35 FTE of salaries in the housing and economic grants fund, new in 2027. - Two added part-time senior center positions ($26,000). - Several salary lines move between categories (for example, at the library). That is a reclassification, not a cut.
The proposed budget should include a staffing summary. Use that for position counts.
10. How the process works
In the 2026 cycle, departments submitted requests in mid-August. The administrator and finance staff met with each department in late August. The Committee of the Whole held a workshop in mid-September and reviewed an updated proposal in mid-October. Final materials were posted five days before adoption. The 2027 cycle follows a similar calendar, with adoption set for Nov. 2, 2026.
Ways for residents to take part: read the proposed budget on the City site, attend the public hearing, and contact your alderperson before adoption. The Council can amend the proposal before it votes.
11. Questions worth asking
- What happened to the 2026 Public Safety Campus spending, and what is the current schedule?
- What is the repayment plan for the TID 21 debt if growth comes in slower than projected?
- Why is the wheel tax split between two funds in 2027?
- How many positions does the assessor change add, and what will it save compared with the contract?
- What made up the roughly $6 million in 2026 General Fund transfers?