City Council Meeting Date: July 15, 2025
To: Mayor & City Council
From: Ben Martig, City Administrator
Subject:
TITLE
Review the proposed 2026 Northfield Area Fire & Rescue Service Budget and Capital Equipment Plan and Related City of Northfield of Fire Department 2026 Contribution.
BODY
Action Requested:
The Northfield City Council receives a presentation on the 2026 budget request from the Northfield Area Fire and Rescue Service (NAFRS) with the proposed budget expenditures of $1,818,331 of which Northfield’s financial contribution is $1,334,655.
Summary Report:
The City Council will review the budget request from NAFRS related to the 2026 Budget and Capital Equipment Plan. The contribution percentages for Northfield, Dundas, and the Rural Fire District have now been estimated and are noted below and attached (attachment 1).
Northfield’s percentage is currently estimated at 73.40% in 2026, up from 72.99% in 2025. These percentages are set every other year and will be recalculated for 2026-2027 when all necessary data is received. The allocation percentages are determined using (1) number of calls, (2) population, and (3) estimated market value. As of this work session, only the number of calls is finalized. The other two numbers are pending. For the purpose of budget planning, last year’s numbers were used for population and estimated market value. Once current numbers are available, NAFRS will set a final percent for each of the three partners. The final number is not expected to change significantly from this estimate though. Also, starting in 2026, Sciota Township is leaving the NAFRS Rural District. The estimated percents included here have been determined without Sciota Township. This is expected to have a minimal impact on the City’s percentage.
A more detailed 2026 budget breakdown (attachment 2), the NAFRS 2026-2035 Capital Equipment Plan (attachment 3), and a NAFRS budget trend document (attachment 4) are attached. Related to the CEP, starting in 2026, NAFRS will be opening a capital equipment fund to assist with paying for future equipment purchases and funding.
Financial Impacts:
2026 NAFRS Operating Budget = $1,318,331
2026 NAFRS Capital Equipment Budget = $500,000
2026 NAFRS Total Preliminary Operating & Capital Equipment Budget = $1,818,331
2026 Northfield Operating Budget Contribution = $967,655 (73.40%*)
2026 Northfield Capital Equipment Budget Contribution = $367,000 (73.40%*)
2026 Northfield Total Operating and Capital Contribution = $1,334,654.76 (73.40*)
2026 Rural Fire Protection District Contribution = $371,848.63 (20.45%*)
2026 Dundas Fire Protection Contribution = $111,827.34 (6.15%*)
*Final percentages and amounts will be determined later in the year when all relevant information is finalized.
Previous Years NAFRS Budget (2016-2025):
2025 NAFRS Operating Budget = $1,277,804
2025 NAFRS Capital Equipment Budget = $531,975
2025 NAFRS Total Preliminary Operating & Capital Equipment Budget = $1,809,779
2025 Northfield Operating Budget Contribution = $932,669 (72.99%)
2025 Northfield Capital Equipment Budget Contribution = $388,289 (72.99%)
2025 Northfield Private Hydrant Program = $55,000 *separate from total NAFRS budget
2025 Northfield Total Operating, Capital, and Hydrant Program Contribution = $1,375,957.82
2025 Rural Fire Protection District Contribution = $374,443.31 (20.69%)
2025 Dundas Fire Protection Contribution = $114,378.04 (6.32%)
2024 NAFRS Operating Budget = $1,195,000
2024 NAFRS Operating Budget Net Other Revenue = $1,173,000
2024 NAFRS Capital Equipment Budget = $505,000
2024 NAFRS Total Preliminary Operating & Capital Equipment Budget = $1,700,000
2024 NAFRS Total Preliminary Net Operating & Capital Equipment Budget = $1,678,000
2024 Northfield Operating Budget Contribution = $856,172.70 (72.99%)
2024 Northfield Capital Equipment Budget Contribution = $368,599.50 (72.99%)
2024 Northfield Total Operating and Capital Contribution = $1,224,772.20 (72.99%)
2024 Rural Fire Protection District Contribution = $351,730.00 (20.69%)
2024 Dundas Fire Protection Contribution = $106,049.60 (6.32%)
2023 NAFRS Operating Budget = $1,220,000
2023 NAFRS Capital Equipment Budget = $0
2023 NAFRS Total Preliminary Operating & Capital Equipment Budget = $1,220,000
2023 Northfield Operating Budget Contribution = $881,487 (72.76%)
2023 Northfield Capital Equipment Budget Contribution = $0 (72.76%)
2023 Northfield Total Operating and Capital Contribution = $881,487 (72.76%)
* Note: the contribution rates are scheduled for an update this year. The demographer’s office
is scheduled for update in August and the city contributions will be adjusted to reflect the new
formula.
2023 Rural Fire Protection District Contribution 21.26% $257,565
2023 Dundas Fire Protection Contribution 5.98% $72,448
2022 NAFRS Operating Budget = $802,000
2022 NAFRS Capital Equipment Budget = $0
2022 NAFRS Total Preliminary Operating & Capital Equipment Budget = $802,000
2022 Northfield Operating Budget Contribution = $580,400 (72.55%)
2022 Northfield Capital Equipment Budget Contribution = $0 (72.55%)
2022 Northfield Total Operating and Capital Contribution = $580,400 (72.55%)
* Note: the contribution rates are scheduled for an update this year. The demographer’s office
is scheduled for update in August and the city contributions will be adjusted to reflect the new
formula.
2021 NAFRS Operating Budget = $799,000.00
2021 NAFRS Capital Equipment Budget = $380,000.00
2021 NAFRS Total Preliminary Operating & Capital Equipment Budget = $1,179,000.00
2021 Northfield Operating Budget Contribution = $579,674.50 (72.55%)
2021 Northfield Capital Equipment Budget Contribution = $275,690.00 (72.55%)
2021 Northfield Total Operating and Capital Contribution = $855,364.50 (72.55%)
2020 NAFRS Operating Budget = $836,748
* for purposes of calculating the party’s contribution using $834,748 as there is an additional
$2,000 in revenues from training fees (fire extinguisher training) offsetting from the total.
2020 NAFRS Capital Equipment Budget = $75,000
2020 NAFRS Total Operating & Capital Equipment Budget = $911,748
2020 Northfield Operating Budget Contribution = $605,609.67 (72.55%)
2020 Northfield Capital Equipment Budget Contribution = $54,412.50 (72.55%)
2020 Northfield Total Operating and Capital Contribution = $660,022.17 (72.55%)
2019 NAFRS Budget = $817,000 (includes small equipment budget $10,000)
Note: $529,000 with lease omitted for comparison purposes to 2018.
2019 Northfield Budget Contribution = $584,726.90 (71.57%)
Note: includes lease contribution.
2018 NAFRS Budget = $525,000
2018 Northfield Contribution = $375,742.50 (71.57%)
2017 NAFRS Budget $525,000.00
2017 Northfield Contribution = $378,945.00
2016 NAFRS Budget = $525,000
2016 Northfield Contribution = $379,155
Tentative Timelines:
ü February 13, 2025 NAFRS Finance Committee approved 2025 Budget
ü February 20, 2025 NAFRS Board approves 2025 Budget
• July 15, 2025 City Council receives presentation on 2026 Budget
• September 09, 2025 City Council approves NAFRS 2026 Budget*
*Note: The Joint Powers Agreement requires that the City of Northfield, as a governing body of the agreement, shall act to approve or disapprove the NAFRS budget submitted on or before September 30. This item may be accelerated from September for adoption but for now we are leaving on the 9th as a date for consideration.