Brewster Budget Impacts And Projections

BREWSTER – The select board had a joint budget meeting with the finance committee on Dec. 9 which featured an overview of the 2025 budget and forecast for the next five years in terms of financial impacts to residents. 

While the calendar year just started, Brewster is in month seven of the 2025 fiscal year. The median single family tax bill increased by 7.1 percent, which comes out to $342. Residents in this bracket saw an annual tax bill of just under $5,200.

This increase was attributed to three major items: 41 percent was from the Nauset Regional High School project debt exclusion, 25 percent was from the Brewster Elementary School override, and the remaining third covered the increase from Proposition 2½ and school increases. 

District-wide budgets increased this year, while Brewster resident enrollment decreases lowered Brewster’s shares. 

Two new town positions were filled including a part-time recreation department program specialist, funding for which was split equally between the general fund and recreation revolving fund. A part-time police custodian was transitioned to a full-time maintenance worker covering the police department and the Sea Camps property. A new full-time public works laborer was hired. The HR generalist role saw an increase in hours and the seasonal police department community officer program was expanded. 

Half of the short-term rental surtax goes to the Affordable Housing Trust, 25 percent to the capital stabilization fund, 15 percent to the water quality stabilization fund and the remainder stays in the general fund. 

There was an 8 percent increase for personnel.

Fiscal year 2026 will begin in July. During the presentation, Assistant Town Manager Donna Kalinick said, “When we start this process, we spend a lot of time looking at revenues and looking at our forecasted revenues versus our actuals and we usually focus on the three-year period prior to the fiscal year that we are planning for.” 

The budget forecasting process happens between Town Manager Peter Lombardi, Finance Director Mimi Bernardo, Treasurer Lisa Vitale, Deputy Assessor James Gallagher and Kalinick. 

Based on actual revenue, the finance team is projecting $300,000 in net growth for the next fiscal year. Officials said they are keeping their projections conservative but watching revenues closely, especially local receipts and short-term rentals. 

“In terms of general expenses, when we develop the forecast, this is not a budget, it’s a forecast,” said Lombardi. “We generally apply a 2 percent cost escalator on all the expense lines.” 

Although that is the general rule, there are still some areas where a higher increase is needed in order to not artificially deflate the impacts. A few of those areas include personnel, Nauset schools, Cape Cod Tech, pensions and health insurance. 

With an illustrative visual, officials were able to show that education has been and will continue to be a major driver in the development of budget projections. 

Excluded debt issuances will continue with obligations similar to prior years. In fiscal year 2026, the town will pay $979,623 for the Sea Camps Bay property and $497,905 for Cape Cod Tech. The second half of Brewster’s share of the Nauset High School project, $1.3 million, will be paid in 2025. Officials are still waiting for the long-term debt to be issued once the project is complete, but estimates say there will be an annual cost to residents of around $400 to $500.

The forecast implications can be summarized as follows: the general fund revenue total is estimated to be just over $61.6 million, the general fund operating expenses are estimated to be just over $61.4 million. If the 2026 budget remains consistent, the finance team believes there will be no deficit. 

For the previous two years, the finance team has been awarded the Government Finance Officers Association Distinguished Budget Presentation Award. 

The 2026 budget will be available for general public consumption on April 21 on the town’s website.