
John Weidman of Browns Plus presented the draft budget at Wednesdays workshop.
JOE LINTNER | COLUMBIA SPY
Columbia Borough Council on Wednesday got a first look at a 2027 general fund budget that projects spending about $474,000 more than the borough takes in.
Budget: deficit, covered by cash on hand
John Weidman, of the accounting firm Browns Plus, has been helping the borough with finance one day a week while it lacks a finance manager. Weidman presented the draft budget in which revenue is projected at $8.255 million against expenditures of $8.729 million.
“The budget is in a deficit position, but luckily those reserves are on hand,” he said. The general fund is expected to end 2026 with a little over $2 million in cash.
Weidman cautioned that the projected 2027 year-end balance depends partly on a roughly $1.3 million grant the borough has pursued for a year or more. If the grant doesn’t arrive, he said, the balance would be about $1.476 million. “I don’t want people to get excited that we’re going to have this reserve at the end of the year,” he said.
Councilman Eric Kaufman noted the leftover money is not a true surplus. “Whatever’s left over at the end of the year has to carry us into April,” he said. Weidman agreed, saying the first three months of the year are “generally pretty tight” because real estate tax payments don’t start arriving until April and May.
Reassessment cuts millage, raises revenue
The borough’s assessed value rose from about $438 million to $937 million in a reassessment year. The borough’s rate will fall from 10 mills to a little over five mills, but the budget still assumes a 10 percent increase in the borough’s share of real estate tax revenue.
The borough’s portion makes up about 15.3 percent of a total real estate bill. The county accounts for 9.53 percent, and the school district for roughly 75 percent. On $100,000 of assessed value, the school district collects about $2,500, the borough about $500 and the county about $320, for a bill of roughly $3,300.
The budget counts on about $4.15 million in real estate tax collections, though the line is listed at about $4.8 million to $4.9 million. This year the borough expects to collect about $4.1 million.
Other revenue: conservative estimates
Weidman said revenue estimates were deliberately cautious. Total tax revenue is budgeted at about $5.2 million. Other figures included:
- Earned income tax: $1.363 million, based on 2025 collections. The borough rate is 1 percent, and 2026 is expected to come in higher.
- Deed transfer tax: $265,000, though 2026 may bring in a little over $300,000.
- Local services tax: $125,000, based on a four-year average. Workers in the borough pay $52 a year, usually through payroll withholding.
- Comcast franchise fees: $133,000. The borough received $152,000 in 2026 plus an unexpected second check of $48,000 last month.
“Obviously the borough is not going to turn it down,” he said of the Comcast fees, but he noted that more customers are leaving cable for streaming. The fee is a flat 5 percent of basic service bills.
Looking back at 2026
Weidman said the 2026 budget benefited from a $1.8 million transfer from the capital fund, largely tied to the McGinness project, whose grant payments had been delayed. He credited Ron Youtz and Jack Brommer with helping ensure the money came in.
Budget discussions will continue at a November workshop.












