Town Code & Ordinances Ordinance — 2026-06-30

Exactly as extracted, unformatted — for checking against the original. The readable version is easier to read.

ORDINAI\ICE NO. 25.04
BY:
INTRODUCED Alton Hardee, Jr., President
AN ORDINANCE OF THE TOWN OF QUEENSTOWN ADOPTING
A
GENERAL BUDGET FOR THE FISCAL YEAR BEGINNING
JULY I,2025 AND ENDING JUNE 30,2026 AND ESTABLISHTNG
A REAL PROPERTY TAX RATE OF $ .2312 PER $1OO OF
ASSESSED REAL PROPERTY VALUE, A TAX RATE OF $ .58
PER $IOO OF ALL ASSESSED COMMERCIAL OR BUSINESS
PERSONAL PROPERTY, AND A TAX RATE OF $2.50 PER $1OO
OF ASSESSED PUBLIC UTILITIES; AND ALSO ADOPTTNG AN
ENTERPRISE BUDGET FOR THE TOWN'S WATER AND SEWER
OPERATIONS, WHICH INCLUDES AN INCREASE TO MONTHLY
WATER AND SEWER CONSUMPTION RATES BY EIGHT
PERCENT (8%), AS ADOPTED JUNE 22,2022.
WHEREAS, Sections 19-33 and 19-34 of the Queenstown Town Charter
requires the Town to operate on an annual budget; and
WHEREAS, the budget for the fiscal year beginning on July 1,2025 and ending
June 30, 2026, wffi submitted to Commissioners of Queenstown on May 28,2025, ffid
introduced on June 3,2025, and is attached hereto as Exhibit "A" ("General Budget");
and
WHEREAS, the Town has determined that is desirable and in the public
interest, and consistent with state law, to adopt an enterprise budget for the Town's
water and sewer operations, which is attached hereto as Exhibit 'fB" ("Water/Sewer
Budget"); and
WHEREAS, Section 19-33 of the Queenstown Town Charter requires, prior to
the adoption of the budget, the holding of a public hearing and the Town, having held a
public hearing on the General Budget and the Water/Sewer Budget on June 18, 2025;
and
NOW THEREFORE, the Commissioners of Queenstown hereby ordain as
follows:
Section l. That the Commissioners of Queenstown hereby adopt, for the fiscal
year beginning July 1,2025, and ending June 30,2026, the General Budget attached
hereto as Exhibit "A"; and the Water/Sewer Budget attached hereto as Exhibit B, which
are incorporated by reference herein.
Section 2. That the tax rates for the Town of Queenstown for the fiscal year
beginning July 1,2025, and ending on June 30,2026, shall be $.2312 per $100 of
assessed real property value, $ .58 per $100 of assessed value on all comm€rcial and
business personal property, ffid $2.50 per $100 of assessed value on all public utilities.
3.
Section That the water and sewer consumption rates for the Town of
Budget Ordinance (FY 2025-2026)
Ordinance 25-04
Page I of2

l,
Queenstown for the fiscal year beginning July 2025, and ending on June 30, 2026,
shall increase \yo, as was adopted by Ordinance 22-06 on Jvne 22, 2022, which
established the fees as follows:
Monthlv Volumetric Water Charses
Effective Date: July 1,2025
I't 7,000 gallons $4.39 per 1,000 gals
>7,000 gallons $4.87 per 1,000 gals
> I 5;000 sallons $6.09 per 1,000 sals
Monthly Volumetric Sewer Charges
Effective Date: Julv I. 2025
I't 7,000 gallons $I1.63 per 1,000 gals
>7,000 sallons $I2.91 per 1,000 gals
> 15,000 gallons $16.15 per 1,000 gals
This ordinance shall become effective on the first day of July,2025.
ORDAINED, APPROVED, AND PASSED by the Town Commissioners for
this ltr'
the Town of Queenstown on day of June, 2025.
WITNESS FOR THE TOWN OF QUEENSTOWN
COMMISSIONERS OF QUEENSTOWN
Alton Hardee, Jr., President
Aaron Horney, Town
Budget Ordinance (FY 2025-2026)
Ordinance 25-04
Page 2 of2

ADOPTED 06-18-25 TOWN OF QUEENSTOWN
FY 2026 GENERAL FUND BUDGET Page 1
FY 2026 FY 2025
PROPOSED ADOPTED
OPERATING EXPENSES:
Personnel Costs $ 369,099 $ 364,466
Facilities & Equipment Costs 143,730 115,400
Program & Direct Operating Expenses 184,635 176,375
General & Administrative 101,200 109,850
Depreciation Expense 54,100 53,400
TOTAL OPERATING EXPENSES $ (852,764) $ (819,491)
PROGRAM REVENUES:
Licenses & Permits 30,000 $ 30,000
Marine Income 7,130 7,330
Total $ 37,130 $ 37,330
Operating Grants and
Contributions
State Shared Highway Taxes 66,342 $ 58,270
County Tax Differential 41,230 41,230
Other Income 13,120 13,670
Total $ 120,692 $ 113,170
TOTAL PROGRAM REVENUES $ 158,092 $ 150,500
(totals from previous page)
NET PROGRAM
(EXPENSE) REVENUE $ (694,672) $ (668,991)

FY 2026 FY2025 Page 2
PROPOSED ADOPTED
BALANCE FORWARD $ (694,672) $ (668,991)
GENERAL REVENUES
Real & Personal Property Taxes
Real Property $ 372,130 $ 346,683
Personal Property 176,600 191,970
Interest on Delinquent Taxes 800 800
State Shared Taxes -
Income Taxes 186,000 180,000
Interest income 5,500 5,500
TOTAL GENERAL REVENUES $ 741,030 $ 724,953
INCREASE (DECREASE) IN
UNRESTRICTED NET ASSETS $ 46,358 $ 55,962
(Net program expense + General Revenues)
ANTICIPATED CAPITAL PROJECTS $ (46,358) $ (55,962)
(Street paving and stormwater ditch replacement)
TRANSFER OF EXISTING CASH RESERVES $ - $ -
FINAL INCREASE (DECREASE) IN
UNRESTRICTED NET ASSETS $ - $ -

ADOPTED 06-18-25 TOWN OF QUEENSTOWN Page 1
FY 2026 GENERAL FUND SUBSIDIARY SCHEDULES
OPERATING EXPENSES: FY 2026 FY 2025
PROPOSED ADOPTED
Personnel Costs:
70110 Salaries - Administrative $ 159,081 $ 154,740
70115 Payroll Taxes - All Employees 19,197 18,740
70125 Medical & Life Insurance - Administrative 16,115 15,335
70126 Medical & Life Insurance - Admin Fees 2,700 3,510
70135 Pension Expense - Administrative 20,730 18,172
70140 Pension Exp Ammoratized - Administrative 6,725 6,725
70155 Pension Administration Fee 790 900
70205 Meetings & Travel 7,500 7,500
70210 Salaries - Public Works 91,861 90,220
70320 Medical & Life Insurance - PW 24,265 29,860
70420 Pension Expense - PW 11,855 10,484
70460 Pension Exp Ammoratized - PW 7,880 7,880
70500 Unemployment Comp. 400 400
Total Personnel Costs $ 369,099 $ 364,466
Facilities & Equipment Costs:
71310 Office Equipment Rentals $ 2,000 $ 1,800
71320 Office Equipment Repairs 250 250
71330 Utilities - Municipal Office 5,100 3,800
71335 Insurance - Property & Liab. 18,580 14,500
71200 Repairs & Maint - Mun. Office 35,000 20,000
71220 Repairs & Maint - Court House 10,000 2,000
71510 Gas/Oil - Vehicles & Equipment 6,000 7,000
71520 Repairs & Maint - Vehicles 2,400 2,400
71530 Repairs & Maint - Equipment 4,500 4,500
71540 Operating Equipment 1,500 1,500
71400 Park - Operating Expenses 1,800 1,500
70130 Dock Repairs 500 500
71110 Dock Electric 1,300 850
71120 Dock Garbage Collection 4,800 4,800
72553 Water/Sewer Line R&M 50,000 50,000
Total Facilities & Equipment $ 143,730 $ 115,400

FY 2026 FY 2025 Page 2
PROPOSED ADOPTED
Program & Direct Operating Expenses
72220 Queenstown Vol. Fire Co. $ 14,000 $ 14,000
72200 Community Policing 5,000 5,000
72410 Waste Collection 68,250 65,000
72420 Recycling Collection 15,510 13,500
72170 Mosquito Control 4,725 4,725
72430 Landfill Fees 2,000 2,000
72360 Street Repair 1,000 1,000
72310 Curb & Concrete Work 5,000 5,000
72340 Stormwater Ditch Maint. 10,000 10,000
72150 Tree Maint. 10,000 5,000
72110 Grass Mowing - -
72130 Operating Supplies - General 9,500 9,500
72350 Street Lighting 22,000 22,000
72160 Misc. General Labor 500 500
72165 Project Management - 1,000
72330 Snow Removal 1,000 1,000
72180 Other General Operating Exp. 2,000 2,000
73350 Community Programs 11,000 11,000
73370 Holiday Dec/Celebrations 3,000 4,000
73380 Town Yard Sale Costs 150 150
Total Program & Direct
Operating Expenses $ 184,635 $ 176,375
General & Administrative
73100 Advertising/Legal Notices $ 900 $ 1,500
73110 Dues & Subscriptions 3,000 4,000
73130 Election Costs 1,200 1,000
73155 Cleaning Services 5,000 5,200
73160 Office Supplies 3,000 2,500
73165 IT/Web Services 4,500 5,500
73170 Other Administrative Exp. 2,000 4,500
73180 Other Municipal Expense 10,000 10,000
73190 Postage 5,100 4,700
73200 Telephone - General 6,200 7,750
73250 Internet - Office 2,500 2,400
73320 Planning Commission 500 500
73410 Shorescan 2,000 2,000
73510 Accounting/Audit Fees - Gen. 15,000 13,500

FY 2026 FY 2025 Page 3
PROPOSED ADOPTED
73550 Legal Counsel 20,000 25,000
73570 MDIA Inspection Fees 3,000 3,000
73575 Code Enforcement 5,300 4,800
73580 Other Planning Exp - Planner 12,000 12,000
Total General & Administrative $ 101,200 $ 109,850
Depreciation Expense
74100 General/Buildings $ 19,100 $ 18,400
74300 Highways & Streets 17,000 17,000
74500 Parks & Recreation/Dock 18,000 18,000
Total Depreciation Expense $ 54,100 $ 53,400
PROGRAM REVENUES:
Licenses & Permits
40320 TV Franchise Fees $ 6,000 $ 6,000
40310 Building Permits 3,500 3,500
40330 Traders Licenses 20,000 20,000
40800 Other 500 500
Total Licenses & Permits $ 30,000 $ 30,000
Marine Income
40900 Slip Rent $ 6,630 $ 6,630
40910 Ramp permit fees 500 700
Total Marine Income $ 7,130 $ 7,330
Highway Taxes
40210 Highway User Taxes $ 66,342 $ 58,270

FY 2026 FY 2025 Page 4
PROPOSED ADOPTED
County Tax Differential
40150 County Tax Differential - General $ 41,230 $ 41,230
Other Income
40552 Critical Areas $ 1,000 $ 1,000
40700 Bank Shares 370 370
40711 Community Programs Donations 8,150 7,500
40725 Office Rentals 3,600 4,800
Total Other Income $ 13,120 $ 13,670
GENERAL REVENUES
Real Property
40100 Real Property Tax $ 372,130 {.2312} $ 346,683 {.2312}
Personal Property
40000 Personal/Corporation Prop Tax $ 95,000 $ 124,000
40050 Public Utility Prop Tax 81,600 67,970
$ 176,600 $ 191,970
Interest on Delinquent Taxes
40175 Interest $ 8 00 $ 8 00
State Shared Taxes
40200 Local Income Tax $ 186,000 $ 180,000
Interest Income
40750 Interest Income - General $ 5,500 $ 5,500

ADOPTED 06-18-25 TOWN OF QUEENSTOWN Page 1
FY 2025 WATER/SEWER FUND BUDGET
FY2026 FY2025
PROPOSED ADOPTED
OPERATING EXPENSES:
Facilities & Equipment Costs $ 264,700 $ 263,900
Program & Direct Operating Expenses 309,500 294,500
General & Administrative 21,550 18,500
Interest/Principal Expense 237,257 237,257
Depreciation Expense 91,666 90,166
TOTAL OPERATING EXPENSES $ ( 924,673) $ (904,323)
PROGRAM REVENUES:
Sewer & Water Services $ 836,655 $ 849,625
Interest income 3,000 3,000
Water/Sewer Account Receivables 44,862 34,037
TOTAL PROGRAM REVENUES $ 884,517 $ 886,662
SUB-TOTAL PROGRAM
(EXPENSE) REVENUE $ (40,156) $ (18,201)
TRANSFER OF EXISTING CASH REVENUES $ 40,156 $ 18,201
NET PROGRAM (EXPENSE) REVENUE $ - $ -

ADOPTED 06-18-25 TOWN OF QUEENSTOWN Page 1
FY2026 WATER/SEWER FUND SUBSIDIARY
OPERATING EXPENSES: FY 2026 FY 2025
DRAFT ADOPTED
Facilities & Equipment Costs:
72570 Utilities - Electric $ 115,000 $ 115,000
71335 Insurance - Property & Liab. 8,500 7,900
72500 Bay Restoration Fees 24,700 24,700
72551 Repairs & Maint - W/S Plants 95,000 95,000
72552 Repairs & Maint - Towers 15,000 15,000
60000 Real Prop Tax on Tower/Cellular Equip 6,500 6,300
Total Facilities & Equipment $ 264,700 $ 263,900
Program & Direct Operating Expenses
72130 Operating Supplies - W/S $ 10,000 $ 10,000
72510 W/S Operation Fees 168,000 165,000
72520 Lab Fees 15,000 12,500
73530 Engineering Fees 10,000 3,000
72530 Chemicals 55,000 50,000
72560 Sludge Disposal 30,000 35,000
72180 Other W/S Operating Exp. 4,500 500
73590 Tower Consultant Fees 17,000 18,500
Total Program & Direct Operating Expenses $ 309,500 $ 294,500
General & Administrative
73200 Telephone/Alarms - W/S $ 4,300 $ 3,800
73510 Accounting/Audit Fees - W/S 5,000 4,250
73100 Advertising/Legal Notices - W/S 500 500
73110 Dues and Subscriptions 250 250
73105 Muni-Link 4,800 4,700
73115 Smart Site GIS - -
73250 Internet Services 3,200 3,000
73550 Legal 3,500 2,000
Total General & Administrative $ 21,550 $ 18,500

TOWN OF QUEENSTOWN Page 2
FY2025 WATER/SEWER FUND SUBSIDIARY
FY 2026 FY 2025
PROPOSED ADOPTED
Interest/Principal Expense
73420 Interest Expense $ 111,551 $ 114,275
73430 Principal Expense 124,306 121,582
73460 Loan Admin. Fees 1,400 1,400
Total Interest/Prinicpal Expense $ 237,257 $ 237,257
Depreciation Expense
74600 Water/Wastewater $ 91,666 $ 90,166
PROGRAM REVENUES:
Sewer & Water Services
41200 Sewer Service - Debt $ 196,060 $ 196,060
41300 Water Service - Debt 44,705 44,705
41250 Sewer Service - Consumption 207,500 200,365
41350 Water Service - Consumption 79,550 77,100
41100 Bay Restoration Fees Payable 26,000 26,000
41400 Penalties Revenue 8,000 8,000
40150 County Tax Set-off - W/S Allocation 123,690 123,690
40950 Rent - Cellular Leases 102,000 124,255
41455 Miscellaneous 500 1,000
40155 BNR/ENR O & M Grant 32,750 32,750
40955 Real Property Tax - Water Towers 6,500 6,300
41465 Administrative Fees 9,400 9,400
Total Sewer & Water Services $ 836,655 $ 849,625
Interest Income
40750 Interest Income - W/S $ 3,000 $ 3,000
Water/Sewer Accounts Receivables $ 44,862 $ 34,037