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City of Mansfield Annual Budget and Service Program Fiscal Year 2025-2026 Table of Contents

City of Mansfield Budget Process

The budget process is the key to the development of the City of Mansfield’s overall strategic plan and affords individual
departments the opportunity to reassess goals and objectives, evaluate programs using performance measurement data
and develop strategies to accomplish them. Even though the budget may be reviewed by the City Council and adopted in
September, its preparation begins at least eight months prior, with projection of fund balances, revenue and expenditure
forecasts, and departmental needs assessments. It is with this groundwork that the departmental requests are made and
subsequently reviewed.

Development of the Budget and Annual Operating Plan
Development of the FY2025-2026 Service Program began in January 2025 with the Strategic Planning Workshop. During
this workshop, the City Council and City Management Team defined a long-range vision, goals, and objectives for the City.
Biweekly budget work sessions were held with City Council in June, July, and August. City staff presented information and
solicited feedback on a variety of issues. These discussions included the expansion and development of new and existing
programs, updates to fee schedules, citywide facility, personnel, and equipment needs, planned capital improvement
projects, debt capacity, and tax relief options. All budget work sessions were conducted in compliance with open meeting
requirements.

While developing the FY 2025-2026 Budget, the management team conducted a thorough evaluation of existing service
levels and assessed the impact of the proposed service plan on the City’s Long-Term Strategic Plan. Consideration was also
given to public comments received during City Council meetings and through social media platforms.

Public Input
City staff began informing and updating City Council members and the public on the budget development process
during regularly scheduled City Council meetings starting in June 2025. At the August 8, 2025 meeting, the City Manager
provided a preliminary balanced budget presentation. During this meeting, City Council voted 6-0, with one member
absent, to lower the tax rate. There was discussion regarding the homestead exemption, and two Council members
provided comments as to why they and City Management were unable to increase the homestead exemption for tax year
2025.

A public hearing was held on August 25, 2025, and although it was not required, a second public hearing was held on
September 8, 2025, to receive input on the FY 2025–2026 budget and proposed tax rate. During citizen comments at the
first public hearing, a limited number of citizens expressed their disappointment in the tax rate and homestead
exemption. No adjustments were made to the budget or tax rate between the first and second public hearings, and no
comments were made during the second public hearing.

Review and Approval of the Budget
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Legally, the budget must be adopted by September 30 . Per the City Charter, the budget must be adopted by September
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15 . City Charter requires one public reading of the budget ordinance before it is adopted by City Council. In an effort to
increase transparency with the citizens, two public hearings may take place. The adoption of the budget ordinance
authorizes expenditures from all funds within the City, including the General, Debt Service, Enterprise, Special Revenue,
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and Capital funds. The City’s fiscal year begins October 1 and ends September 30 .
Proposed vs. Adopted Budget
City Council remained actively involved throughout the entire budget development process, which led to a smooth
adoption of both the budget and the tax rate. On September 8, 2025, City Council unanimously approved the tax rate by a
7–0 vote. Separately, City Council unanimously approved the budget as presented by the City Manager, also by a 7–0 vote.
No adjustments to the proposed budget were made; the proposed FY 2025-2026 budget became the adopted budget.

Click here to view the FY25 Budget Presentation to City Council on September 08, 2025.

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