**FIRE DISTRICT BUDGET PROCESS SCHEDULE 2026
On or before September 29th
- Adopt proposed budget for 2027, including fund balance estimate for end of 2026
- File proposed budget with District Sectary
- Post budget on fire district’s website
- Provide copy of proposed budget for 2027, including fund balance estimate for end of 2026 to town clerk of towns in which district is located
September 30th to October 5th
- Post notice of budget hearing on fire district website and signboard (if district maintains a website/signboard)
- Provide copy of notice of budget hearing to town clerk of towns in which district is located. Town clerks must also post the notice on clerk’s bulletin board and town signboard)
On or before October 15th
- Publish notice of budget hearing in official newspaper or, if not official newspaper, in newspaper having general circulation in district, and publicly post notice
- Treasurer Performs Following Task on Comptroller’s Website: After adopting proposed budget complete tax cap levy form for New York Comptroller’s Office and “save” but do not submit. Determine if proposed budget will exceed tax cap
Annual Budget Hearing Date Selected
- 2026 Date October 20th [can be any day in the third week of October]
October 20th to November 4th
- Subject to certain restrictions, make changes, alternations and revisions to proposed budget. After hearing, can lower budget but not raise.
- Before adopting Fire District Annual Budget determine if the tax levy will exceed tax levy cap and if so the Fire District must pass a resolution by a 60% vote of its board to override the tax cap
On or before November 4th
- Before passing any resolutions necessary to override the tax cap levy and adopting the Fire District Annual Budget “submit” the Fire District budget/ tax cap form to the New York State Comptroller’s Office on the form prescribed by them
- Adopt fire district annual budget
On or before November 7th
- Fire district secretary delivers two (2) certified copies of fire district annual budget for 2026 to town clerk of towns in which district is situated, (TL§181[3][c]) and obtains receipt.
- Make certain the final budget submitted includes any changes made to proposed budget after Budget Hearing, there is no going back!!