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Are Your Municipal Fees Covering Costs?

By Jeffrey P. Rowe, CPA, Partner, October 19, 2017

With the many fiscal challenges facing municipalities, it has become increasingly important to regularly review your fee structure to ensure existing fees remain adequate to recover the costs associated with providing municipal service.  This may also serve useful in identifying new types of fees in order to generate new sources of revenue. 

It’s very common for cities and towns to assess municipal utility fees, but perhaps not as common for other types of fees such as fines, fees, permits and licenses to name a few.  As cost drivers increase over time, these fees can quickly become outdated and may result in an increased reliance on the general fund and other property tax supported funds to absorb these increases.  Updating these fees can have a direct impact on these funds and can aid in freeing up revenue for other needs or to offset impact of circuit breaker credits.

As pressure continues to build on property tax supported funds, municipalities have had to re-think the way services are funded.  Services that have traditionally been paid through property taxes are now being supported at least in part through fees.  Recent examples are fees charged for trash service, stormwater, public safety, the use of parks, buildings, pools and other recreational facilities.

If you have questions regarding municipal fees or if we can help assist your city or town with assessing your fee structure, 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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