City budget map
Sheboygan Budget
Where the Money Goes and How to Move ItThe 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.
Total revenue, all funds
2027 proposed $242,547,787
Total spending, all funds
2027 proposed $248,510,951
Property tax levy
2027 proposed $31,447,716
General Fund spending
2027 proposed $53,295,942
General Fund levy
2027 proposed $18,129,317
Fund balance used to balance the General Fund
2027 proposed $500,000
Assessed tax rate
2027 proposed 6.1009
Equalized tax rate
2027 proposed 5.921 (down from 6.060)
Spending by purpose, all funds
Public Works (includes Transit, Parking, Wastewater, Refuse)
2027 proposed $96,824,464
2026 estimated $49,481,000
Public Safety
2027 proposed $61,404,863
2026 estimated $30,128,005
Conservation and Development (TIDs)
2027 proposed $44,211,355
2026 estimated $28,632,447
General Government
2027 proposed $19,185,698
2026 estimated $20,885,828
Transfers and other
2027 proposed $13,798,231
2026 estimated $11,863,549
Culture and Recreation
2027 proposed $12,804,526
2026 estimated $10,499,080
Health and Human Services
2027 proposed $281,814
2026 estimated $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
Public Safety
2027 proposed $29,107,203
Public Works
2027 proposed $7,691,547
General Government
2027 proposed $7,573,786
Transfers out
2027 proposed $5,109,886
Culture and Recreation
2027 proposed $2,471,433
Conservation and Development
2027 proposed $1,060,273
Health and Human Services
2027 proposed $281,814
Where the levy goes
General Fund
2027 levy $18,129,317
Debt Service
2027 levy $5,693,679
Special Revenue (Library, Senior Services, others)
2027 levy $3,599,510
Capital Improvement
2027 levy $3,294,042
Proprietary funds (utilities)
2027 levy $731,168
Total
2027 levy $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
June 22, 2026
Step Council sets budget schedule and goals (Res. 40-26-27)
Status Done
Sept 14, 2026
Step Budget workshop, preliminary budget posted
Status Done
Sept 26, 2026
Step Hearing notice published
Status Done
Oct 19, 2026
Step Public hearing under Wis. Stat. 65.90
Status Done
Oct 19, 2026
Step Committee of the Whole recommends adoption, 8-0
Status Done
Nov 2, 2026, 6:00 PM
Step Council adopts budget, levy and 2027 to 2031 capital plan
Status Next
Nov 2, 2026
Step Council fills the District 7 seat
Status Next
Jan 1, 2027
Step Budget takes effect
June 2027
Step 2028 budget schedule set
Status 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
1. Make the transit gap permanent city funding instead of one-time ARPA
Amount $279,945 a year
What it takes Simple majority in a budget; must fit the levy limit
When 2028 budget (ARPA is spent by then)
2. Raise the wheel tax above the $30 already passed
Amount $333,000 a year per extra $10
What it takes Ordinance, simple majority
When Any time; collection starts with vehicle registrations
3. Grow CDBG transit support toward the 15 percent public service cap
Amount Up to about $137,000 a year total public services (15 percent of $910,675)
What it takes Action Plan amendment, hearing, federal approval
When 2027 to 2028 Action Plan
4. Use General Fund balance above the 25 percent policy for one-time startup
Amount Set by the 2026 audit
What it takes Two-thirds vote mid-year
When After 2026 books close, mid 2027
5. Apply federal CMAQ and grant money to buses and the facility already in the capital plan
Amount $2.1M CMAQ in hand; facility in plan
What it takes Grant rules; capital plan vote
When 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)