Sheboygan Budget: Where the Money Goes
Date: 2026-10-26
Summary: Map of the city budget and how to move money toward transit.
Sheboygan Budget: Where the Money Goes and How to Move It
The City of Sheboygan's 2027 budget is nearly done. The council is set to adopt it on Monday, November 2, 2026. This page shows where the money goes, how the budget gets approved and changed, and the real budget lines that can move toward fare-free transit. Every number comes from city documents.
The 2027 budget at a glance
Source: 2027 Proposed Budget Summary (updated 10-14-2026), Committee of the Whole packet, October 19, 2026.
| Item | 2027 proposed |
|---|---|
| Total revenue, all funds | $242,547,787 |
| Total spending, all funds | $248,510,951 |
| Property tax levy | $31,447,716 |
| General Fund spending | $53,295,942 |
| General Fund levy | $18,129,317 |
| Fund balance used to balance the General Fund | $500,000 |
| Assessed tax rate | 6.1009 |
| Equalized tax rate | 5.921 (down from 6.060) |
Spending by purpose, all funds
| Purpose | 2027 proposed | 2026 estimated |
|---|---|---|
| Public Works (includes Transit, Parking, Wastewater, Refuse) | $96,824,464 | $49,481,000 |
| Public Safety | $61,404,863 | $30,128,005 |
| Conservation and Development (TIDs) | $44,211,355 | $28,632,447 |
| General Government | $19,185,698 | $20,885,828 |
| Transfers and other | $13,798,231 | $11,863,549 |
| Culture and Recreation | $12,804,526 | $10,499,080 |
| Health and Human Services | $281,814 | $263,020 |
The big jumps in Public Works and Public Safety are capital projects paid mostly with borrowing ($120.9M in "other financing sources," of which $74.6M sits in capital funds).
General Fund, by purpose
| Purpose | 2027 proposed |
|---|---|
| Public Safety | $29,107,203 |
| Public Works | $7,691,547 |
| General Government | $7,573,786 |
| Transfers out | $5,109,886 |
| Culture and Recreation | $2,471,433 |
| Conservation and Development | $1,060,273 |
| Health and Human Services | $281,814 |
Where the levy goes
| Fund group | 2027 levy |
|---|---|
| General Fund | $18,129,317 |
| Debt Service | $5,693,679 |
| Special Revenue (Library, Senior Services, others) | $3,599,510 |
| Capital Improvement | $3,294,042 |
| Proprietary funds (utilities) | $731,168 |
| Total | $31,447,716 |
Funds named in the budget resolution (Res. 132-26-27)
- Special Revenue: MEG Unit, Tourism, Senior Services, Library, CDBG, Affordable Housing, Redevelopment Authority, Special Assessment
- Capital: Capital Fund, Industrial Park, TIDs 16 through 26
- Proprietary: Wastewater, Refuse, Marina, Parking Utility, Transit
- Internal Service: Health, Liability and Workers Comp Insurance, IT, Motor Vehicle
Shoreline Metro in the 2027 budget
Source: Director of Transit and Parking report to the Transit Commission, September 8, 2026.
- Transit is its own utility fund (Transit, fund 651).
- The 2027 transit budget has a $279,945 gap. It is covered with one-time CARES Act and ARPA money.
- CDBG support for transit's local share drops to $32,233.
- Sheboygan Falls and Kohler service charges rise 3 percent.
- The 2027 to 2031 capital plan has $2.1M in federal CMAQ money for buses. Bus prices rose from $460,000 (2022) to over $750,000 (2026), so 3 buses are planned instead of 5.
- A new Admin and Maintenance Facility stays in the five-year plan so it can qualify for grants.
- Ridership was up 1.8 percent in Q2 2026 over Q2 2025.
- Students and staff of the school district already ride free on every route, all day.
- A free ride day once a month (third Wednesday) is planned to start in 2026.
How the budget gets approved
| Date | Step | Status |
|---|---|---|
| June 22, 2026 | Council sets budget schedule and goals (Res. 40-26-27) | Done |
| Sept 14, 2026 | Budget workshop, preliminary budget posted | Done |
| Sept 26, 2026 | Hearing notice published | Done |
| Oct 19, 2026 | Public hearing under Wis. Stat. 65.90 | Done |
| Oct 19, 2026 | Committee of the Whole recommends adoption, 8-0 | Done |
| Nov 2, 2026, 6:00 PM | Council adopts budget, levy and 2027 to 2031 capital plan | Next |
| Nov 2, 2026 | Council fills the District 7 seat | Next |
| Jan 1, 2027 | Budget takes effect | |
| June 2027 | 2028 budget schedule set | Expected, based on 2026 pattern |
The council's budget goals for 2027 (Res. 40-26-27) include: keep the Expenditure Restraint Program, hold the tax rate to inflation, no cuts to services, use partners and outside funding, and keep at least 25 percent of General Fund spending as unassigned fund balance.
How changes happen
- Before adoption (Nov 2): any alder can move to amend the budget resolution on the floor. A simple majority passes it. The levy cannot exceed the state levy limit.
- After adoption: moving money between budget lines or changing the total needs a two-thirds vote of the entire council, plus a published notice within 15 days (Wis. Stat. 65.90(5)(a)). The city does this often, by resolution through the Finance and Personnel Committee.
- Levy limit (Wis. Stat. 66.0602): the levy can only grow with net new construction. Going above it needs a referendum (66.0602(4)). Transit has no special exception.
- Wheel tax (Wis. Stat. 341.35): set by ordinance with a simple majority. No referendum needed.
- CDBG: changes go through the Annual Action Plan, with a public hearing and federal approval. Public services can use at most 15 percent of the grant plus program income (24 CFR 570.201(e)).
Where money can move toward transit
| # | Option | Amount | What it takes | When |
|---|---|---|---|---|
| 1 | Make the transit gap permanent city funding instead of one-time ARPA | $279,945 a year | Simple majority in a budget; must fit the levy limit | 2028 budget (ARPA is spent by then) |
| 2 | Raise the wheel tax above the $30 already passed | $333,000 a year per extra $10 | Ordinance, simple majority | Any time; collection starts with vehicle registrations |
| 3 | Grow CDBG transit support toward the 15 percent public service cap | Up to about $137,000 a year total public services (15 percent of $910,675) | Action Plan amendment, hearing, federal approval | 2027 to 2028 Action Plan |
| 4 | Use General Fund balance above the 25 percent policy for one-time startup | Set by the 2026 audit | Two-thirds vote mid-year | After 2026 books close, mid 2027 |
| 5 | Apply federal CMAQ and grant money to buses and the facility already in the capital plan | $2.1M CMAQ in hand; facility in plan | Grant rules; capital plan vote | 2027 to 2031 capital plan |
Options 1 and 2 alone (with a $10 wheel tax increase) total about $613,000 a year. That nearly covers the full net cost of fare-free service at today's level (about $497,000 to $623,000 a year).
Notes
- The city's total transit operating budget and its full yearly subsidy for 2027 are in the 247-page preliminary budget on the city's Financial Reports page. They are not in the council packets, so this page does not list them yet.
- No budget line shows a local "bridge" fund of $10M or more. The pedestrian bridge is a capital project (fund 421) paid partly by a federal RAISE grant.
Sources
- 2027 Proposed Budget Summary and Res. 132-26-27, Committee of the Whole packet, Oct 19, 2026
- Council minutes, Oct 19, 2026 (hearing held, budget referred)
- Res. 40-26-27, 2027 Budget Schedule and Fiscal Factors, June 22, 2026
- Transit Commission Director's Report, Sept 8, 2026
- 2025 to 2029 Consolidated Plan and Annual Action Plan, council packet, Oct 19, 2026
- Wis. Stat. 65.90, 66.0602, 341.35; 24 CFR 570.201(e)