Below are important dates and deadlines for fire districts in New York State as you all begin the 2027 budget process.
On or before September 29
- Adopt proposed budget for 2027, including fund balance estimate for end of 2026.
- File proposed budget with District Secretary.
- 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 30 – October 5
- Post notice of the budget hearing on fire district’s website and signboard (if district maintains a website/signboard).
- Provide a copy of notice of budget hearing to town clerks 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 15
- 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 Task on Comptroller’s Website: After adopting the proposed budget. complete the tax cap levy form for New York Comptroller’s Office and “save” but do not submit. Determine if the proposed budget will exceed the tax cap.
Any day in the third week of October
- Select the date of your annual budget hearing.
October 20 – November 4
- Subject to certain restrictions, make changes, alterations and revisions to the proposed budget. After hearing, you can lower the budget but cannot raise it.
- Before adopting the fire district annual budget, determine if the tax levy will exceed the tax levy cap. If so, the fire district must pass a resolution by a 60% vote of its board to override it.
On or before November 4
- 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 7
- Fire district secretary delivers two (2) certified copies of the fire district annual budget for 2027 to the town clerk of the town in which the district is situated, and obtains receipt.
- Make certain the final budget submitted includes any changes made to the proposed budget. After the Budget Hearing, there is no going back!