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2018 Budget Preparation Begins

By Paige E. Sansone, CPA, Partner, June 29, 2017

The third quarter is all about creating a budget you can live with for 2018.  It will be crucial to your success in 2018 to properly craft a budget and complete each step on time. 

If you are new to your position, the budget deadlines for you and your staff are listed below.  Even if you’re an experienced pro, this list is a good refresher.

  • July 14  – DLGF provides estimate of maximum levy for 2018
  • July 31 – DLGF provides estimates of circuit breaker tax credits for 2018
  • August 1 – Deadline for State Budget Agency to provide estimates of income tax distributions for 2018
  • October 2 – Deadline for State Budget Agency to certify actual income tax distributions for 2018.
  • October 12 – Last possible day to post Notice to Taxpayers (Budget Form 3) of the 2018 budget in Gateway.  This date applies only if adopting on November 1.  Please note that the notice must be posted at least 10 days prior to the Public Hearing on the budget.
  • October 19 - Deadline to file an excess levy appeal with the DLGF (excluding shortfall appeal)
  • October 22 – Last possible day to hold a Public Hearing on the 2018 budget.  Please note that the Public Hearing must be held at least 10 days prior to budget adoption.
  • November 1 - Deadline for second and third class cities to adopt salary ordinances for employees other than elected officials.
  • November 1- Deadline to adopt the 2018 budget (appropriations, tax rates, and levies) 
  • November 3 (or 2 days after adoption) – Deadline to submit 2018 adopted budgets to DLGF through its online Gateway system
  • December 30 - Deadline to file a shortfall excess levy appeal with the DLGF
  • December 31 – Deadline for Towns to adopt salary ordinances for 2018
  • December 31 – Deadline for second and third class cities to adopt salary ordinances for elected officials for 2018

Budget forms must be completed on the Gateway budget program.  Once your budget has been submitted through Gateway and certified by the DLGF, the information is available for public viewing.  The DLGF’s deadline to certify budgets is February 15.

Note: This is the general timetable.  Exceptions and differences exist, such as for Appointed Boards and Special Districts.  Please refer to the specific budget adoption requirements for your taxing unit.

It is always a good idea to have someone take a second look at your budget before its adoption, especially in view of the current budget complexities.  If you have questions or need assistance in preparing your budget, please contact us at .(JavaScript must be enabled to view this email address).

Information in this article was believed current as of the date of publication. As you know, changes occur frequently. The information presented is of a general educational nature. Before applying to your specific circumstances, please contact us at


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