HomeMy WebLinkAbout5/11/2026 - City Council - Agenda -Regular
Agenda
Monday, May 11, 2026, 6:30 PM
Work Session, 5:30 PM
Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia
24153
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1. Call to Order
2. New Business
A. Discussion Items
1) Receive a presentation/update - Dr. Cynthia Morrow, Health Director,
Roanoke City and Alleghany Health Districts
2) Discuss a request by ABoone Real Estate, Inc. to amend Chapter 106 Zoning,
Article III Use and Design Standards, Section 106 -304.17(G)(4) Townhouse, of
the CODE OF THE CITY OF SALEM, VIRGINIA pertaining to separation
between townhouse groupings.
3. Adjournment
REGULAR SESSION
1. Call to Order
2. Pledge of Allegiance
3. Awards & Recognitions
A. Salem High School - State Championship - Speech Team
Consider the adoption of Resolution 1525 honoring the Salem High School Speech
Team for winning the VHSL Class 4 State Championship.
B. Salem High School - State Championship - Wrestling
Consider the adoption of Resolution 1526 honoring Salem High School Wrestler Jake
James for his VHSL Class 4 State Championship.
Page 1 of 66
4. Consent Agenda
A. Citizen Comments
Comments from the public, limited to five minutes, on matters not already having a
public hearing at the same meeting.
B. Minutes
Consider acceptance of the April 27, 2026, Work Session and Regular Meeting
minutes.
C. Financial Reports
Consider acceptance of the Statement of Revenues and Expenses for the eight
months ending February 2026.
5. Old Business
6. New Business
A. Public Hearing for Lease of Property
Hold a public hearing and consider the leasing of an approximate +/- 0.203 acre tract
located in and owned by the City of Salem, Virginia, being Tax Map # 107 -6-5.
B. Public Hearing on the Effective Real Estate Tax Rate for Fiscal Year 2027
Hold a public hearing on the effective real estate tax rate for Fiscal Year 2027.
C. Tax Rates Resolution
Consider the adoption of Resolution 1527 to levy the following tax rates for Fiscal
Year 2027:
a) Real Estate tax rate of $1.16 per $100 assessed valuation
b) Personal property tax rate of $3.40 per $100 assessed valuation
c) Machinery and tools tax rate of $3.20 per $100 assessed valuation
D. Public Hearing on the Proposed Budget for Fiscal Year 2027
Hold a public hearing on the City of Salem proposed budget for Fiscal Year 2027.
E. Salem City Schools Budget
Consider adoption of Resolution 1528 approving the Salem City Schools budget for
Fiscal Year 2027.
F. Review of budget adoption for Fiscal Year 2027
Review of budget adoption for Fiscal Year 2027.
G. Budget Appropriation Ordinances
Individually consider on first readings the ordinances appropriating funds for:
(a) Fiscal Year 2027 City of Salem operating budget and approval of the Schematic
List of Positions and Pay Scale for Fiscal Year 2027 and:
Page 2 of 66
(b) Fiscal Year 2027 City of Salem capital budget and:
(c) Fiscal Year 2027 budget for Salem City Schools
7. Adjournment
Page 3 of 66
Item #: 3.A.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Salem High School - State Championship - Speech
Team
Consider the adoption of Resolution 1525 honoring the
Salem High School Speech Team for winning the VHSL
Class 4 State Championship.
SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council
SUMMARY OF INFORMATION:
This time has been set aside to recognize the Salem High School Speech Team for
the achievement of winning the 2026 VHSL Class 4 State Championship.
FISCAL IMPACT:
N/A
STAFF RECOMMENDATION:
Staff recommends approval.
ATTACHMENTS:
1. HighSchoolResolution1525-Speech2026-Council
Page 4 of 66
CITY CO UNCIL
Joint Resolution
Mayor, City of Salem
SPEECH
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, May 11, 2026:
ATTEST:
H. Rob Light Clerk of Council
City of Salem, Virginia
Salem City Council:
John Saunders
Hunter Holliday
Randy Foley
Anne Marie Green
Renée Ferris Turk
RESOLUTION 1525
RESOLUTION HONORING SALEM HIGH SCHOOL 2026 SPEECH STATE CHAMPIONS
WHEREAS, with a great deal of pride and enthusiasm, the City of Salem champions the development of
its young people by providing an array of opportunities in both the academic and sporting arenas; and
WHEREAS, throughout the years, our youth have excelled in both areas, bringing numerous accolades to
the city and school division; and
WHEREAS, Head Coach Mark Ingerson guided another incredible Speech team at Salem High School
to its 20th straight Virginia High School League state championship in March of 2026; and
WHEREAS, this championship set another all-time state record, this time for the most consecutive team
championships in VHSL history for any athletic or academic squad; and
WHEREAS, the team’s 30-15 title clinching victory over Lafayette was a testament to the team’s depth as
12 students placed in the top 3 and accounted for 4 state titles out of 10 events; and
WHEREAS, the team was led by Senior Captain Bella Poarch who won her third individual state
championship with 100 percent first place marks from the 6 judges in Serious Dramatic Duo; and
WHEREAS, Poarch’s partner, 10th grader Tara Farrokhpoor, won her second individual title; and
WHEREAS, Senior Captain Parneet Gill won her first state title in Original Oratory; and
WHEREAS, Senior Brenasha Devlin captured her first state title in Prose; and
WHEREAS, Junior Dylan Hancock earned his first Speech State title in Impromptu Speaking; and
WHEREAS, Freshman Caden Smythers finished as runner-up in Storytelling; and
WHEREAS, Fellow 9th grader Tori Iverson was a runner-up in Dramatic; and
WHEREAS, Senior Luke Stovall came in 3rd place in Extemporaneous Speaking; and
WHEREAS, Senior Captain Lacey Stratton and Sophomore Zippy Elliott were 3rd in Humorous Duo.
WHEREAS, Senior Quinn Roudebush was 3rd in Poetry; and
WHEREAS, Sophomore Rosalie Botos finished 3rd in Prose; and
WHEREAS, Onyx Silver, Aly Ory, Ava Milton, Kimble Reynolds, and Charlotte Bain all supported the
team by competing in the state tournament; and
WHEREAS, all of this was accomplished in the same month that Coach Ingerson was appropriately
inducted into the Virginia High School League Hall of Fame; and
NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA,
that Council joins with the citizens of Salem in saluting the amazing achievements of this Speech squad, Head
Coach Mark Ingerson, and Assistant Coaches Elliott Petry and Rachel Wurster;
BE IT FURTHER RESOLVED that a copy of this resolution be presented to the coaches and each team
member and that a copy be placed on display at Salem High School.
Page 5 of 66
Item #: 3.B.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Salem High School - State Championship - Wrestling
Consider the adoption of Resolution 1526 honoring Salem
High School Wrestler Jake James for his VHSL Class 4
State Championship.
SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council
SUMMARY OF INFORMATION:
This time has been set aside to recognize Salem High School Wrestler Jake James for
his VHSL Class 4 State Championship.
FISCAL IMPACT:
N/A
STAFF RECOMMENDATION:
Staff recommends approval.
ATTACHMENTS:
1. HighSchoolResolution1526-Wrestling2026-Council
Page 6 of 66
CITY CO UNCIL
Joint Resolution
Mayor, City of Salem
WRESTLING
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, May 11, 2026:
ATTEST:
H. Rob Light Clerk of Council
City of Salem, Virginia
Salem City Council:
John Saunders
Hunter Holliday
Randy Foley
Anne Marie Green
Renée Ferris Turk
RESOLUTION 1526
RESOLUTION HONORING SALEM HIGH SCHOOL 2026 WRESTLING STATE CHAMPION
WHEREAS, with a great deal of pride and enthusiasm the City of Salem champions the development of
its young people by providing an array of opportunities in both the academic and sporting arenas; and
WHEREAS, throughout the years, our youth have excelled in both areas, bringing numerous accolades to
the city and school division; and
WHEREAS, the high school wrestling program instills in its participants the significance of teamwork and
creates accord and purpose among its participants and coaches; and
WHEREAS, Jake James distinguished himself, his school, and the entire community by being crowned a
Virginia High School League State Wrestling Champion in Class 4 at 285 pounds; and
WHEREAS, James was particularly dominant in the 2026 State Tournament. He pinned three of his four
opponents in the first period, and early in the second period; and
WHEREAS, the state title capped off an amazing year for the “Super Sophomore” who completed the
season with an incredible 33 and 3 record with 30 victories by pin; and
WHEREAS, despite being just a 10th grader, James already has garnered statewide and national attention
with his consistent and aggressive performances on the mat. In two years of varsity wrestling he has compiled
a 65 and 7 record; and
WHEREAS, James led the Spartans in wins and pins this season as he became just the third VHSL State
Wrestling Champion since Salem High School opened in 1977. Heavyweight Jake Semones, in 2011 and
Derek Bush in 2024 are the only other Salem wrestlers to accomplish this feat; and
WHEREAS, along with Wrestling Coach Lawrence Van Liew, Jake James and his teammates have brought
recognition to the Salem community and the high school by showcasing their skills against the top wrestlers
in the Commonwealth; and
NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA,
that Council joins with the citizens of the City of Salem in saluting these amazing achievements during the
2025-26 Wrestling season.
BE IT FURTHER RESOLVED that a copy of this resolution be presented to Jake James and Coach Van Liew
and that a copy be placed on display at Salem High School.
Page 7 of 66
CITY COUNCIL
MINUTES
Monday, April 27, 2026, at 6:30 PM
Work Session, 5:15 PM
Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia
24153
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1.Call to Order
A work session of the Council of the City of Salem, Virginia, was held in the Council
Chambers Conference Room, City Hall, 114 N. Broad Street, Salem, Virginia, on April 27,
2026, at 5:15 p.m., there being present the following members of said Council to w it: Renée
Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members; Byron Randolph
Foley, H. Hunter Holliday, and John Saunders (absent); with Renée Ferris Turk, Mayor,
presiding; together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and
Clerk of Council; Rosie Jordan, Director of Finance; Will Simpson, Assistant Director of
Community Development/City Engineer; Sam Driscoll, Stormwater Manager; Derek Weeks,
Chief of Police; Crystal Williams, Assistant to the City Manager; and Laura Lea Harris,
Deputy Clerk of Council; Also present was Kristina Bryant, Senior Director/Rulo Strategies;
and the following business was transacted;
Mayor Turk reported that this date, place, and time had been set in order for the Council to
hold a work session; and
2.New Business
A.Discussion Items
1.Rulo Strategies - City of Salem Opioid Settlement Strategic Plan
2.Update on Stormwater Utility Advisory Committee - Will Simpson,
Assistant Director of Community Development/City Engineer; Sam
Driscoll, Stormwater Manager
Item #4.B
Date: 5/11/26
Page 8 of 66
Kristina Bryant, Senior Director, Rulo Strategies, presented an overview of the City of Salem
Opioid Settlement Strategic Plan. Discussion was held and responses were provided to
questions asked by members of Council. Council will review this information and come back
at a subsequent meeting to adopt this Plan.
Will Simpson provided an update for Council on the progress of the Stormwater Utility
Advisory Committee and a potential implementation timeline. Discussion was held and
questions were asked by Council. Discussion was held on whether City facilities should be
charged and Council requested that staff research what other localities were doing and
provide them with this information.
3. Adjournment
There being no further business, Mayor Turk adjourned the meeting at 6:24 p.m.
REGULAR SESSION
1. Call to Order
A regular meeting of the Council of the City of Salem, Virginia, was called to order at 6:30
p.m., there being present the following members to wit: Renée Ferris Turk, Mayor; Anne
Marie Green, Vice-Mayor; Council members: Byron Randolph Foley, Hunter Holliday, and
John Saunders (absent); with Renée Ferris Turk, Mayor, presiding together with Chris
Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Rosie
Jordan, Director of Finance; Will Simpson, Assistant Director of Community
Development/City Engineer; Clark Ruhland, Communications Specialist; and Jim Guynn,
City Attorney.
2. Pledge of Allegiance
3. Awards & Recognitions
There were no recognitions this evening.
4. Consent Agenda
A. Citizen Comments
Comments from the public, limited to five minutes, on matters not already having a
public hearing at the same meeting.
No citizens signed up to speak this evening.
B. Minutes
Consider acceptance of the April 13, 2026, Work Session and Regular Meeting and
the April 15, 2026, and April 16, 2026, Special Meeting Budget Work Session
minutes.
The minutes were approved as written.
Page 9 of 66
Mayor Turk requested that the City Manager provide an update on current items in the City
of Salem.
City Manager Dorsey provided an update on recent and upcoming activities and events in
the City of Salem.
5. Old Business
There was no Old Business this evening.
6. New Business
A. Public Hearing and Consideration to Grant an Ingress/Egress Easement
Hold a public hearing pursuant to Virginia Code Section 15.2-1800 and consider
granting an ingress/egress easement located on Tax Map #150 -2-4 owned by the
City of Salem. (Advertised in the April 16, 2026, issue of The Salem Times-
Register.)
Mayor Turk requested that Mr. Light provide information on this item.
Mr. Light presented a request to resolve a longstanding property matter involving City-owned
land at 415 Electric Road, the site of Fire Station No. 2 and an electric substation. He
explained that when the City acquired the property in 1963, an apparent access easement
existed to serve two adjacent industrial parcels that would otherwise be landlocked. In 1998,
City Council formally granted an easement benefiting one of those parcels (475 Electric
Road), though the reason for doing so is unclear. Both adjoining properties are now under
common ownership and are in the process of being conveyed to a new entity. During title
review, it was identified that only one parcel currently has a formal easement. To address
this discrepancy, Council is being asked to grant a similar access easement to the second
parcel (515 Electric Road), under the same terms and conditions as the existing easement
for 475 Electric Road.
Mayor Turk opened the public hearing.
No one came forward to speak.
Mayor Turk closed the public hearing.
Randy Foley motioned to approve granting an ingress/egress easement located on Tax Map
#150-2-4. Anne Marie Green seconded the motion.
Ayes: Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Absent: John Saunders
Abstaining: None
Page 10 of 66
B. Roanoke Regional Airport Commission
Presentation and approval of the Roanoke Regional Airport Commission budget for
Fiscal Year 2026-2027.
Mike Stewart, Executive Director of the Roanoke Regional Airport Commission, presented
the Fiscal Year 2026-2027 budget on behalf of the Commission. He noted that Dale Guidry,
Salem appointee to the Commission, and David Jeavons, Director of Finance, were with him
this evening. He indicated that no funds were being requested from Salem. Mr. Stewart
shared that the Commission adopted this budget at its March 24, 2026, meeting. He noted a
list of Capital Expenditures planned for Fiscal Year 2027 which are exp ected to exceed
$100,000 in cost. Mr. Stewart reported a strong Fiscal Year 2026 performance, with no
additional appropriations being requested from the City of Roanoke, the County of Roanoke,
or the City of Salem. He came this evening requesting formal approval of the budget and
the Capital Expenditure list by Council.
Mr. Stewart noted that Fiscal Year 2027 projections include increased revenue and
expenses, with an estimated net operating income of just over $3 million, supported by
record revenues and a reduction in landing fees to incentivize airline activity. He spoke of a
continued focus on increasing non-aviation revenue sources, including parking, rental cars,
concessions, and the development of unused land. Mr. Stewart shared that the airport
contributes approximately $613 million in regional economic output and supports about
3,200 jobs, reflecting significant growth since 2018. Capital program totals are estimated at
$38.3 million for Fiscal Year 2027, including runway rehabilitation, termin al improvements,
and rental car facility improvements. The airport set a new passenger record in 2025 of over
827,000 passengers, surpassing prior records. Mr. Stewart shared information on ongoing
improvements, community engagement efforts, and safety and infrastructure work. It was
noted that a key priority is increasing local passenger utilization.
Councilman Foley asked about a timeline for the runway extension.
Mr. Stewart responded that there currently was not a timeline due to funding constraint s.
Councilman Foley asked Mr. Stewart what Council and the community could do to support
the airport in this goal.
Mr. Stewart responded that encouraging residents and businesses alike to utilize the local
airport was the best way to support the airport.
Mayor Turk encouraged citizens and local businesses to fly out of Roanoke and fill the
flights.
Mr. Dorsey noted that this was very high on Salem's Legislative Priority list.
Mayor Turk added that they had talked with the legislators and expressed the ir support for
the airport.
Page 11 of 66
Hunter Holliday motioned to approve the Roanoke Regional Airport Commission budget for
the Fiscal Year 2026-2027. Randy Foley seconded the motion.
Ayes: Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Absent: John Saunders
Nays: None
Abstaining: None
C. Roanoke Valley Resource Authority Budget
Presentation and approval of the Roanoke Valley Resource Authority (RVRA)
budget for Fiscal Year 2026-2027.
The 2026-2027 annual budget for the Roanoke Valley Resource Authority was presented by
Jon Lanford, Chief Executive Officer of the Roanoke Valley Resource Authority, on behalf of
the Board of Directors. He recognized Assistant City Manager Rob Light as a member of
the Board and City Attorney Jim Guynn as General Counsel for the Board
Mr. Lanford began by noting recent landfill fire incidents, emphasizing the need for increased
public education on proper disposal of hazardous materials such as batteries. He presented
the Fiscal Year 2027 budget for the Roanoke Valley Resource Authority , totaling $19.82
million, which was adopted on April 1, 2026, and reflects an increase of $708,000 over the
prior year. To balance the budget, modest tipping fee increases of approximately 3% are
proposed, raising municipal rates to $59.75 per ton and commercial/private rates to $71.50
per ton, primarily due to rising costs in fuel, transportation, and equipment. Revenues are
projected to increase by approximately $683,000 in disposal fees, supplemented by external
waste contracts to reduce the financial burden on local governments. A newly negotiated
transportation contract reflects a reduction in costs by about $122,000 and eliminates the
need for significant trailer replacements.
The budget also includes engineering costs for the development of landfill cells 8 and 9 at
the Smith Gap facility, which will extend landfill capacity by approximately 20 years and
reduce long-term capital costs through combined construction. Capital improvement and
equipment replacement funds are now fully funded.
Vice Mayor Green asked for information on revenue from the Authority's renewable natural
gas (RNG).
Mr. Lanford responded that the gas is marketed through a federal renewable energy credit
program rather than sold directly to a utility. The physical processing plant, being developed
by Archaea BP, is not yet operational; however, wellfield infrastructure is complete. The
Authority is currently receiving royalty payments based on projected production, marking the
second year of such revenues.
Approval of the Fiscal Year 2027 budget by Council was requested.
Page 12 of 66
Randy Foley motioned to approve the Roanoke Valley Resource Authority's budget for
Fiscal Year 2027. Hunter Holliday seconded the motion.
Ayes: Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Absent: John Saunders
Nays: None
Abstaining: None
D. Presentation of Salem School Division Budget
Receive presentation from the Chairman of the Salem School Board regarding the
2026-2027 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem,
as amended.
Andy Raines, Chairman of the Salem City School Board, expressed gratitude to City Council
and administration for their continued support and collaboration. He emphasized that the
Salem City School's progress and educational achievements are the result of strong
partnerships and the dedication of school employees.
Mr. Raines presented the proposed Fiscal Year 2027 budget approved by the School Board
at the March 19, 2026, meeting and amended on April 14, 2026, consisting of the School
Fund Budget of $64,836,277; the Grant Fund Budget of $3,528,821; and the Cafeteria Fund
Budget of $2,716,137; for a total budget of $71,081,235. This reflects a 7.8% increase over
the current year, driven by: additional state revenue due to rebenchmarking at the State
level, as well as enrollment increases in the online school program, offset by program
expenditures; enhanced state funding targeted at supporting at-risk and high-need students;
and salary increases for staff.
The proposed budget, based on the Governor's proposed budget from December, includes a
requested local appropriation increase of $600,000. The school division remains prepared
to revise the budget as necessary pending final state budget decisions. Mr. Raines noted
that the School Board has maintained a student and employee -centered approach
throughout this process, focusing on providing a competitive salary and benefits package
while complying with state and federal mandates. Mr. Raines specifically explained the
School Board's decision to participate in the statewide online school initiative and the
financial revenue generated by this program. He outlined specific budget highlights and
charts that were included as attachments to the budget for reference purposes. Mr. Raines
concluded by thanking city leadership and school staff for their contributions and responsible
stewardship of public resources. The budget was formally presented in compliance with the
May 1 deadline.
Page 13 of 66
7. Adjournment
The meeting was adjourned at 7:08 p.m.
Submitted by: Approved by:
H. Robert Light Renée Ferris Turk
Clerk of Council Mayor
Page 14 of 66
Schedule A
Current Year Current Year % of Prior Year
Budget Year to Date Budget Year to Date Variance
Revenues:
Beginning Balance 7-1-25 14,080,255$ -$ 0%-$ -$
General Property Taxes 55,392,153 22,544,610 41%20,738,123 1,806,487
Other Local Taxes 29,773,315 17,645,505 59%17,200,112 445,393
Permits and Licenses 368,940 346,595 94%310,562 36,033
Fines and Forfeitures 120,000 57,123 48%68,415 (11,292)
Revenues from Use of Money and Property 6,397,291 4,326,227 68%5,019,882 (693,655)
Charges for Services 3,973,647 2,402,711 60%2,247,143 155,568
Payment in Lieu of Taxes from Electric Fund 3,160,000 2,106,667 67%2,106,667 -
Payment in Lieu of Taxes from Water Fund 154,000 102,877 67%100,798 2,079
Miscellaneous revenues 463,888 456,083 98%346,394 109,689
Non-Categorical Aid 3,590,803 618,455 17%613,243 5,212
Shared Expenses 2,005,871 1,102,184 55%1,054,224 47,960
Categorical Aid 12,146,374 5,876,397 48%5,625,623 250,774
Non-revenues Receipts 25,265 25,265 100%67,696 (42,431)
Proceeds from Indebtedness 54,000 - 0%- -
Total Revenues 131,705,802 57,610,699 44%55,498,882 2,111,817
Expenditures:
General Government 15,567,283 9,892,534 64%7,802,260 2,090,274
Judicial Administration 3,525,606 2,059,286 58%1,970,674 88,612
Public Safety 26,728,649 16,745,607 63%16,201,740 543,867
Public Works 19,323,201 8,745,876 45%7,194,864 1,551,012
Health and Welfare 9,850,176 4,043,915 41%4,415,853 (371,938)
Education 26,948,396 18,878,333 70%18,610,157 268,176
Parks, Recreation and Cultural 9,405,062 5,432,695 58%5,640,234 (207,539)
Community Development 4,735,408 2,447,169 52%2,434,955 12,214
Interest on long-term debt 524,815 - 0%- -
Transfers Out 13,773,311 10,156,823 74%9,056,382 1,100,441
Contingency 1,323,895 - 0%- -
Total Expenditures 131,705,802 78,402,238 60%73,327,119 5,075,119
Revenues Over/(Under) Expenditures -$ (20,791,539)$ (17,828,237)$ (2,963,302)$
City of Salem, Virginia
General Fund
Statement of Revenue and Expenditures
For Eight Months Ending February 28, 2026
Page 15 of 66
Schedule B
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
800,000.00
850,000.00
900,000.00
950,000.00
1,000,000.00
1,050,000.00
1,100,000.00
1,150,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Sales Tax Summary
For Fiscal Years 2023 -2026
FY 2023 FY 2024 FY 2025 FY 2026
Page 16 of 66
Schedule C
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Meals Tax Summary
For Fiscal Years 2023 -2026
FY2023 FY2024 FY2025 FY2026
Page 17 of 66
Schedule D
-
25,000.00
50,000.00
75,000.00
100,000.00
125,000.00
150,000.00
175,000.00
200,000.00
225,000.00
250,000.00
275,000.00
300,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Lodging Tax Summary
For Fiscal Years 2023 -2026
FY2023 FY2024 FY2025 FY2026
Page 18 of 66
City of Salem, Virginia
Debt Outstanding
For Period Ending February 28, 2026
Schedule E
Balance Principal Balance
7/1/2025 Issuances Payments 2/28/2026
City Debt Outstanding
2013 Public Improvement Bonds 798,700$ -$ (89,425)$ 709,275$
2016B Public Improvement Bonds 150,694 - - 150,694
2019 Public Improvement Bonds 3,850,000 - - 3,850,000
2020 Public Improvement Bonds 1,450,000 - - 1,450,000
2020 Public Improvement Refunding Bonds 3,797,874 - - 3,797,874
2021 Public Improvement Refunding Bonds 799,000 - (7,000) 792,000
2022B Public Improvement Bonds 13,323,000 - - 13,323,000
Total City Debt Outstanding 24,169,268 - (96,425) 24,072,843
School Debt Outstanding
2012A Public Improvement Bonds 3,818,000 - (477,250) 3,340,750
2013 Public Improvement Bonds 2,461,300 - (275,575) 2,185,725
2020 Public Improvement Bonds 22,340,000 - - 22,340,000
Total School Debt Outstanding 28,619,300 - (752,825) 27,866,475
Total Debt Outstanding 52,788,568$ -$ (849,250)$ 51,939,318$
Page 19 of 66
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending February 28, 2026
Schedule F
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2025 11,843,156$
Revenues:
Federal Grants 21,254,536$ 6,062,050$ -$ 6,062,050$ 15,192,486$ (632,769)$
State Grants 17,134,985 8,842,982 - 8,842,982 8,292,003 1,759,433
Transfer From General Fund 16,058,504 16,058,502 - 16,058,502 2 1,403,700
Total Revenues 54,448,025 30,963,534 - 30,963,534 23,484,491 2,530,364
Expenditures:
Fire Station #2 Renovations & Storage Building 1,930,143 1,778,423 60,635 1,839,058 91,085 547,984
Fire Station #1 Renovations 654,000 8,826 - 8,826 645,174 -
Fire Station #3 Renovations 454,000 7,051 - 7,051 446,949 -
Fire Station Study 150,000 - - - 150,000 -
Old Animal Shelter Refurbishment 75,000 - 47,386 47,386 27,614 -
Colorado St Bridge Replacement 11,778,826 7,531,476 24,159 7,555,635 4,223,191 816,946
Apperson Drive Bridge Replacement 10,329,896 3,795,476 4,945,255 8,740,731 1,589,165 1,479,537
Valleydale Streetscape Improvements 1,500,000 552,909 - 552,909 947,091 -
Upland Drive Storm Drain and Curb & Gutter 250,000 - - - 250,000 -
4th Street/Union Street Storm Sewer Upgrades 650,000 30,470 17,140 47,610 602,390 30,470
Roanoke Boulevard Storm Drain Upgrades 100,000 - - - 100,000 -
Texas Street/Idaho Street Pond 100,000 - - - 100,000 -
Bainbridge Drive Storm Drain Expansion 225,000 - - - 225,000 -
Truck Storage Building 750,000 41,059 12,321 53,380 696,620 8,009
Pedestrian Crossings 469,464 29,842 30,958 60,800 408,664 29,842
Streambank Stabilization 241,200 - - - 241,200 -
Courthouse Foundation Repairs 25,000 3,183 - 3,183 21,817 3,183
Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 -
Elizabeth Campus Greenway 951,317 812,822 24,954 837,776 113,541 217,255
Moyer Sports Complex Renovation 229,344 219,520 - 219,520 9,824 62,454
Mason Creek Greenway Phase 3 3,119,430 424,731 84,862 509,593 2,609,837 47,659
Library Flooring Replacement 190,000 - - - 190,000 -
Library Co-working Space 155,000 - - - 155,000 -
Library Lawn Special Events Space 500,000 - - - 500,000 -
Library Renovation 250,000 - - - 250,000 -
Roanoke River Greenway - Apperson to Cook 2,121,155 - - - 2,121,155 -
Concourse Public Restrooms Renovation 175,000 - - - 175,000 -
Elizabeth Campus Greenway Phase 2 1,372,761 71,500 - 71,500 1,301,261 -
Downtown Impr - E Main St/Market St 5,440,677 4,438,082 34,667 4,472,749 967,928 1,478
Downtown Impr - E Main St/White Oak 2,311,825 90,246 5,250 95,496 2,216,329 2,285
Downtown Impr - College Ave 3,256,307 - 196,200 196,200 3,060,107 -
Downtown Impr - Boulevard 2,983,606 - 185,000 185,000 2,798,606 -
Page 20 of 66
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending February 28, 2026
Schedule F
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Capital Projects Local Reserve 332,715 - - - 332,715 -
Excess Local Funding Reserve 1,326,359 - - - 1,326,359 -
Total Expenditures 54,448,025$ 19,837,116$ 5,668,787$ 25,505,903$ 28,942,122$ 3,247,102
Fund Balance, February 28, 2026 11,126,418$
Page 21 of 66
City of Salem, Virginia
Capital Reserve Fund
Statement of Revenues and Expenditures
For Period Ending February 28, 2026
Schedule G
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2025 21,945,583$
Revenues:
Transfer From General Fund 29,009,284$ 29,009,284$ -$ 29,009,284$ 0$ 6,816,568$
Total Revenues 29,009,284 29,009,284 - 29,009,284 0 6,816,568
Expenditures:
Capital Reserve 23,852,784 - - - 23,852,784 -
Fire Equipment 2,400,000 2,330,268 - 2,330,268 69,732 2,330,268
Police Vehicle Replacement 548,100 444,734 67,987 512,721 35,379 444,734
Salem Stadium Scoreboard Replacement 200,000 200,000 - 200,000 - 121,382
Spartan Field - New LED Lights 518,400 - 462,177 462,177 56,223 -
Salem Memorial Park Renovations 1,240,000 472,082 775,552 1,247,634 (7,634) 472,082
Civic Center Scoreboard Replacement 250,000 225,907 - 225,907 24,093 57,392
Total Expenditures 29,009,284$ 3,672,991$ 1,305,716$ 4,978,707$ 24,030,577$ 3,425,858
Fund Balance, February 28, 2026 25,336,293$
Page 22 of 66
Schedule H
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Sale of Power 52,914,865$ 36,415,858$ 69% 36,230,172$ 185,686$
Other Electric Revenue 640,905 575,086 90% 505,795 69,291
Gain on Sale of Assets - 210 0% - 210
Reserve for Encumbrances 1,160,962 - 0% - -
Appropriated from Net Position 200,000 - 0% - -
Total Operating Revenues 54,916,732 36,991,154 67% 36,735,967 255,187
.
Operating Expenses
Other Power Generation - Operation 100,000 36,106 36% 56,650 (20,544)
Other Power Generation - Maintenance 137,024 54,987 40% 56,206 (1,219)
Purchased Power 29,730,000 18,907,351 64% 19,525,379 (618,028)
Transmission - Operation 9,705,233 6,226,730 64% 6,242,266 (15,536)
Transmission - Maintenance 47,902 3,360 7% 6,925 (3,565)
Distribution - Operations 1,248,983 828,825 66% 763,984 64,841
Distribution - Maintenance 1,732,617 1,127,681 65% 1,075,085 52,596
Customer Service 739,842 465,662 63% 471,148 (5,486)
Administration & General - Operation 2,592,211 573,558 22% 353,790 219,768
Administration & General - Maintenance 256,694 167,664 65% 148,692 18,972
Depreciation - 1,166,307 0% 1,171,840 (5,533)
Capital 4,869,835 2,490,076 51% 1,710,997 779,079
Contingency 596,391 - 0% - -
Total Operating Expenses 51,756,732 32,048,307 62% 31,582,962 465,345
Income (loss) Before Transfers 3,160,000 4,942,847 5,153,005 (210,158)
Transfers (Payment in Lieu of Taxes) (3,160,000) (2,106,667) 67% (2,106,667) -
Income (loss)-$ 2,836,180$ 3,046,338$ (210,158)$
City of Salem, Virginia
Electric Fund
Statement of Operations
For Eight Months Ending February 28, 2026
Page 23 of 66
Schedule I
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 8,761,544$ 5,780,723$ 66% 5,580,096$ 200,627$
Other Revenue 533,970 594,365 111% 372,804 221,561
Water Federal Grants Revenue 12,000 - 0% 11,780 (11,780)
Interest Income - 33,808 0% - 33,808
Gain On Sale Of Assets - 2,385 0% 6,819 (4,434)
Reserve for Encumbrances 287,256 - 0% - -
Appropriated from Net Position 3,820,000 - 0% - -
Total Operating Revenues 13,414,770 6,411,281 48% 5,971,499 439,782
.
Operating Expenses
Salaries of Personnel 1,174,952 718,683 61% 683,198 35,485
Fringe Benefits 517,726 326,396 63% 313,603 12,793
Contractual Services 694,706 373,275 54% 398,259 (24,984)
Printing and Binding 2,500 680 27% 66 614
Advertising 1,000 175 17% - 175
Utilities 567,772 371,308 65% 363,104 8,204
Communications 5,900 2,302 39% 2,892 (590)
Insurance 36,500 24,868 68% 32,769 (7,901)
Travel and Training 9,800 6,191 63% 4,900 1,291
Miscellaneous 80,297 53,682 67% 64,212 (10,530)
Materials and Supplies 359,381 153,063 43% 165,450 (12,387)
Depreciation - 583,220 0% 580,068 3,152
Capital 287,795 127,153 44% 574,018 (446,865)
Interest Obligations - 41,313 0% - 41,313
Bond Costs - - 0% 64,045 (64,045)
Contingency 264,676 - 0% - -
Total Production Expenses 4,003,005 2,782,308 70% 3,246,584 (464,276)
Salaries of Personnel 883,400 551,396 62% 561,723 (10,327)
Fringe Benefits 407,397 256,227 63% 260,345 (4,118)
Contractual Services 1,241,688 869,531 70% 755,970 113,561
Printing and Binding 500 75 15% 66 9
Advertising - 175 0% - 175
Communications 4,850 2,113 44% 3,320 (1,207)
Insurance 37,500 28,549 76% 36,204 (7,655)
Lease/Rent of Equipment 2,000 1,391 70% 1,001 390
Travel and Training 7,600 2,367 31% 3,162 (795)
Miscellaneous 34,597 25,579 74% 24,725 854
Miscellaneous Credits (290,000) (304,733) 105% (293,678) (11,055)
Materials and Supplies 260,528 202,182 78% 67,781 134,401
Depreciation - 198,238 0% 154,550 43,688
Capital 1,376,857 144,156 10% 1,647,706 (1,503,550)
Interest Obligations 1,742,848 52,835 3% 62,223 (9,388)
Bond Costs - - 0% 16,499 (16,499)
Total Distribution Expenses 5,709,765 2,030,081 36% 3,301,597 (1,271,516)
Income (loss) Before Transfers 3,702,000 1,598,892 (576,682)2,175,574
Transfer to Water Capital Fund (3,548,000) - 0% - -
Transfer (Payment in Lieu of Taxes) (154,000) (102,877) 67% (100,798) (2,079)
Income (loss)-$ 1,496,015$ (677,480)$ 2,173,495$ -
Production
Distribution
City of Salem, Virginia
Water Fund
Statement of Operations
For Eight Months Ending February 28, 2026
Page 24 of 66
Schedule J
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,706,888$ 5,058,272$ 66% 4,956,076$ 102,196$
Other Revenue 210,000 175,533 84% 149,474 26,059
Reserve for Encumbrances 135,685 - 0% - -
Total Operating Revenues 8,052,573 5,233,805 65% 5,105,550 128,255
.
Operating Expenses
Salaries of Personnel 1,027,292 533,850 52% 539,205 (5,355)
Fringe Benefits 480,351 247,547 52% 252,190 (4,643)
Contractual Services 3,564,455 1,766,602 50% 1,956,913 (190,311)
Printing and Binding 1,500 93 6% 133 (40)
Advertising 1,500 350 23% - 350
Utilities 5,472 3,384 62% 3,516 (132)
Communications 14,850 10,043 68% 9,307 736
Insurance 16,500 18,482 112% 15,807 2,675
Lease/Rent of Equipment 1,800 380 21% 1,001 (621)
Travel and Training 12,000 6,366 53% 4,708 1,658
Miscellaneous 44,516 31,104 70% 30,233 871
Miscellaneous Credits (270,000) (136,645) 51% (147,496) 10,851
Materials and Supplies 88,220 37,057 42% 48,783 (11,726)
Depreciation - 1,000,385 0% 960,006 40,379
Capital 194,827 50,413 26% 255,134 (204,721)
Interest Obligations 1,932,079 40,398 2% 48,634 (8,236)
Contingency 457,211 - 0% - -
Total Operating Expenses 7,572,573 3,609,809 48% 3,978,074 (368,265)
Income (loss) before Transfers 480,000 1,623,996 1,127,476 496,520
Transfer to Sewer Capital Fund (480,000) - 0% - -
Income (loss)-$ 1,623,996$ 1,127,476$ 496,520$
City of Salem, Virginia
Sewer Fund
Statement of Operations
For Eight Months Ending February 28, 2026
Page 25 of 66
Schedule K
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Shows/rentals 405,023$ 276,506$ 68% 238,130$ 38,376$
Box office shows 1,887,681 3,220,535 171% 615,475 2,605,060
Merchandise and commissions 310,800 354,280 114% 214,728 139,552
Static advertising 60,000 47,050 78% 30,125 16,925
Miscellaneous income 20,000 19,113 96% 14,743 4,370
Interest Income 1,500 4,089 273% 1,045 3,044
Salem Fair 690,000 599,969 87% 664,618 (64,649)
Reserve For Encumbrances 165,581 - 0% - -
Appropriated from Net Position 206,325 - 0% - -
Total Operating Revenues 3,746,910 4,521,542 121% 1,778,864 2,742,678
Operating Expenses
Salaries of personnel 1,472,247 991,338 67% 921,694 69,644
Fringe benefits 554,190 356,511 64% 330,486 26,025
Maintenance and contractual services 406,834 317,562 78% 164,814 152,748
Printing and binding 500 1,026 205% 270 756
Advertising 25,000 17,903 72% 28,700 (10,797)
Utilities 427,363 280,978 66% 278,660 2,318
Communications 11,400 7,261 64% 7,393 (132)
Insurance 32,000 37,436 117% 30,570 6,866
Leases and Rentals 3,200 2,639 82% 2,639 0
Travel and training 53,700 35,429 66% 7,074 28,355
Miscellaneous 108,260 82,351 76% 93,875 (11,524)
Show expense 1,800,000 3,710,644 206% 682,404 3,028,240
Fair expense 646,681 548,171 85% 560,662 (12,491)
Materials and supplies 50,000 33,282 67% 24,432 8,850
Capital 808,891 256,317 32% 352,686 (96,369)
Depreciation - 225,136 0% 208,060 17,076
Total Operating Expenses 6,400,266 6,903,984 108% 3,694,419 3,209,565
Income (loss) Before Transfers (2,653,356)(2,382,442) (1,915,555)(466,887)
Transfers 2,653,356 1,357,237 51% 1,311,763 45,474
Income (loss)-$ (1,025,205)$ (603,792)$ (421,413)$ 0.00
City of Salem, Virginia
Salem Civic Center
Statement of Operations
For Eight Months Ending February 28, 2026
Page 26 of 66
Schedule L
Operating Revenues:
Current Year
Budget
Current Year
Year to Date % of Budget
Prior Year
Year to Date Variance
Catering 764,000$ 761,949$ 100% 406,674$ 355,275$
Concessions 177,500 228,518 129% 114,514 114,004
Moyer Concessions 100,000 76,580 77% 53,348 23,232
Salem High Concessions 14,000 8,308 59% 6,387 1,921
Reserve For Encumbrances 74,210 - 0% - -
Total Operating Revenues 1,129,710 1,075,355 95%580,923 494,432
Operating Expenses:
Salaries of personnel 354,775 210,965 59% 209,743 1,222
Fringe benefits 108,831 60,291 55% 66,357 (6,066)
Contractual services 33,465 21,528 64% 17,090 4,438
Printing and binding 300 - 0% 80 (80)
Advertising 2,000 - 0% - -
Laundry and Cleaning 1,500 - 0% 48 (48)
Communications 200 111 56% 129 (18)
Insurance 2,000 1,408 70% 1,522 (114)
Miscellaneous 40,612 67,501 166% 19,204 48,297
Materials and supplies 247,500 231,229 93% 150,055 81,174
Capital 74,210 74,483 100% - 74,483
Depreciation - 2,379 0% 2,358 21
Contingency 36,261 - 0% - -
Total Catering Expenses 901,654 669,895 74% 466,586 203,309
Salaries of Personnel 65,183 56,257 86% 55,940 317
Fringe Benefits 13,001 12,297 95% 12,374 (77)
Contractual services 25,000 37,402 150% 12,577 24,825
Miscellaneous 150 40 27% (348) 388
Materials and Supplies 54,500 82,644 152% 38,458 44,186
Total Concessions Expenses 157,834 188,640 120% 119,001 69,639
Salaries of Personnel 37,740 20,729 55% 14,768 5,961
Fringe Benefits 11,713 4,035 34% 4,441 (406)
Contractual services 22,500 6,760 30% 14,165 (7,405)
Miscellaneous - (58) 0% (18) (40)
Materials and Supplies 33,000 24,795 75% 22,145 2,650
Total Moyer Expenses 104,953 56,261 54% 55,501 760
Salaries of Personnel 10,818 1,910 18% 3,367 (1,457)
Fringe Benefits 2,679 410 15% 630 (220)
Contractual 1,500 - 0% - -
Miscellaneous - (18) 0% 2 (20)
Materials and Supplies 3,400 1,874 55% 1,689 185
Total Salem High Expenses 18,397 4,176 23% 5,688 (1,512)
Income (loss) Before Transfers (53,128)156,384 (65,853)222,237
Transfers 53,128 - 0% - -
Income (loss)-$ 156,384$ (65,853)$ 222,237$
Moyer Concessions
Salem High Concessions
City of Salem, Virginia
Salem Catering and Concessions
Statement of Operations
For Eight Months Ending February 28, 2026
Catering
Concessions
Page 27 of 66
City of Salem, Virginia
Water and Sewer Capital Funds
Statement of Revenues and Expenditures
For Period Ending February 28, 2026
Schedule M
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Water Capital Fund
Expenditures:
North Salem Water Improvements 7,650,000$ 52,781$ 8,108$ 60,889$ 7,589,111$ 36,736$
Well Construction 2,792,843 2,521,814 268,278 2,790,092 2,751 981,511
Franklin St Water Tank Replacement 677,432 605,236 - 605,236 72,196 25,659
Blackwood Tank Rehab and Replacement 820,000 - 5,750 5,750 814,250 -
Litchell/Wildwood Pump Station Replace 350,000 15,321 8,250 23,571 326,429 15,321
Waterline - Howard Dr and Jackson Dr 170,880 33,920 136,961 170,881 (1) 33,920
Waterline Design and Replacement 1,225,566 - - - 1,225,566 -
Contingency 50,000 - - - 50,000 -
Total Expenditures 13,736,721$ 3,229,072$ 427,347$ 3,656,419$ 10,080,302$ 1,093,147$
Sewer Capital Fund
Expenditures:
Roanoke River Upper Sewer Rehab 7,154,710$ -$ -$ -$ 7,154,710$ -$
Wiley Ct Sewer Improvements 375,000 - - - 375,000 -
Pomeroy Sewer System Upgrade 1,860,000 48,600 14,400 63,000 1,797,000 48,600
Mason Creek Interceptor Upgrade 740,000 268,580 441,963 710,543 29,457 241,809
Contingency 50,000 - - - 50,000 -
Total Expenditures 10,179,710$ 317,180$ 456,363$ 773,543$ 9,406,167$ 290,409$
Page 28 of 66
Item #: 6.A.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Public Hearing for Lease of Property
Hold a public hearing and consider the leasing of an
approximate +/- 0.203 acre tract located in and owned by
the City of Salem, Virginia, being Tax Map # 107-6-5.
SUBMITTED BY: Chris Dorsey, City Manager
SUMMARY OF INFORMATION:
In 2006, the City entered into a twenty-year lease with Joseph W. Dishaw, Jr. and
Robert E. Rotanz (Lessee) for the use of this parcel as a parking lot for Mac and Bob's
restaurant. Per the February 27, 2026 Council meeting minutes, the additional parking
was needed to facilitate a restaurant expansion, adding approximately 90 seats that
would result in a reduction to their existing parking. The lease required the Lessee to
construct the parking lot on the parcel. The $1 per year lease rate was presumably
established to recognize the expansion investment and improvements to the City's
parcel to create the parking lot.
In 2025, the Lessee sold the restaurant to M&B Hospitality, LLC and the lease was
assigned to the new owner on August 6, 2025 for the remainder of the term of the
lease ending February 28, 2026.
The current owners wish to enter into a new lease for the parking lot. The lot contains
twenty-two parking spaces which includes an area currently utilized for a dumpster
enclosure. Given that the initial lease has expired, and the City has fulfilled any
intended obligation related to the restaurant expansion and lot creation investment, the
City intends to charge a market monthly rate of $55 per spot for the parking lot in a
new lease agreement with M&B Hospitality, LLC. The monthly lease amount is $1,210
for a proposed five-year term. The lease can be extended for another five-year term
upon mutual agreement. The City may terminate the lease for any reason upon a six-
month notice to the new Lessee. The Lessee will be responsible for all maintenance
and must provide commercial general liability insurance coverage naming the City as
additional insured at a level deemed appropriate by the City Attorney.
Page 29 of 66
FISCAL IMPACT:
Finalizing and executing a new lease agreement will generate new revenue of $1,210
per month or $14,520 annually.
STAFF RECOMMENDATION:
Staff recommends Council hold a public hearing and authorize the City Manager to
finalize and execute a lease agreement with M&B Hospitality, LLC for utilization of this
parcel as a parking lot, in a form acceptable to the City Attorney.
ATTACHMENTS:
1. Item 6A 5-11-26 Parking Lot Parcel
2. Legal Ad 4.30
Page 30 of 66
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Page 31 of 66
Page 32 of 66
Item #: 6.B.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Public Hearing on the Effective Real Estate Tax Rate for
Fiscal Year 2027
Hold a public hearing on the effective real estate tax rate for
Fiscal Year 2027.
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
Pursuant to Section 58.1-3321, Code of Virginia (1950), as amended, when the total
assessed value of real property, excluding additional assessments due to new
construction or improvements to property, exceeds last year's total assessed value of
real property by 1% or more, the effective tax rate increase must be calculated. The
City’s real property assessments, excluding new construction and improvements to
property, increased 8.74% over the previous year. Therefore, the City must calculate
the effective tax rate increase, advertise the effective tax rate increase and conduct a
public hearing pertaining to the effective tax rate increase. The calculated effective tax
rate increase is 6.90%.
The advertisement was published in the Cardinal News on May 1, 2026 as required by
the Code of Virginia.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Conduct the public hearing. No action is required.
ATTACHMENTS:
None
Page 33 of 66
Item #: 6.C.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Tax Rates Resolution
Consider the adoption of Resolution 1527 to levy the
following tax rates for Fiscal Year 2027:
a) Real Estate tax rate of $1.16 per $100 assessed
valuation
b) Personal property tax rate of $3.40 per $100 assessed
valuation
c) Machinery and tools tax rate of $3.20 per $100
assessed valuation
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
Chapter 8, Section 8.3 of the City Charter requires the City Council to annually lay a
tax levy for the ensuing fiscal year on all property, real and personal, subject to
taxation for city purposes.
State law requires a public hearing be held when the assessment increase for real
estate is in excess of 1 percent or a tax rate change is proposed in real estate,
personal property or machinery and tools tax. The 2027 reassessment increased the
assessed value by more than 1%. A public hearing was held on May 11, 2026.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends adopting the attached resolution which sets the tax rates for Fiscal
Year 2027.
ATTACHMENTS:
1. Tax Rates Resolution 1527
Page 34 of 66
THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, MAY 11, 2026:
Page 35 of 66
Item #: 6.D.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Public Hearing on the Proposed Budget for Fiscal Year
2027
Hold a public hearing on the City of Salem proposed budget
for Fiscal Year 2027.
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
This time has been set aside for a public hearing on the proposed annual budget for
Fiscal Year 2027. The proposed budget was presented to the City Council on April 11,
2026 and advertised in Cardinal News on April 30, 2026 and May 7, 2026. A copy of
the proposed budget was made available on the City website
https://salemva.gov/214/Annual-Budgets. The School’s budget is included in the
overall City budget.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Conduct the public hearing.
ATTACHMENTS:
None
Page 36 of 66
Item #: 6.E.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Salem City Schools Budget
Consider adoption of Resolution 1528 approving the Salem
City Schools budget for Fiscal Year 2027.
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
Attached is a resolution approving the Fiscal Year 2027 budget for the Salem City
Schools. The budget was approved by the School Board on March 19, 2026, and
amended on April 14, 2026. The proposed budget is available for review on the
School’s website at https://go.boarddocs.com/vsba/slmsdva/Board.nsf/Public.
The approval of the Fiscal Year 2027 budget for Salem City Schools is being
requested to fulfill our legal requirement of approving the budget. The budget is
prepared for informative and fiscal planning purposes only and does not actually
commit or appropriate funds for expenditure.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends approving the attached resolution approving the budget for Salem
City Schools for the 2027 fiscal year.
ATTACHMENTS:
1. Salem City Schools Budget Resolution 1528 May 11 2026
2. Schools Summary of FY27 Budget Proposal updated 04142026
Page 37 of 66
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, May 11, 2026:
RESOLUTION 1528
A RESOLUTION APPROVING THE SALEM CITY SCHOOLS FISCAL YEAR 2027 BUDGET
WHEREAS, Section 22.1-93 of the 1950 Code of Virginia, as amended, provides that the
governing body of the City shall prepare and approve an annual budget; and
WHEREAS, said budget shall be prepared and approved for informative and fiscal
planning purposes only; and
WHEREAS, the Salem City School Board approved their Fiscal Year 2027 budget on
March 19, 2026,
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA
that the Salem City Schools budget for the Fiscal Year 2027 as shown on the attached schedules
is hereby approved.
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders –
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renee F. Turk –
ATTEST:
_________________
H. Robert Light
Clerk of Council City of Salem, Virginia
Page 38 of 66
Salem City Schools
Summary of Proposed Budget As of April 14, 2026 Attachment A
FY 2027
Note: This page is shown for general comparison of totals only. This schedule is based on the original adopted budget
whereas the detailed budget shows any budget amendments year to date which may differ
School Operating Fund Budget
FY 2026 Adopted
Budget
FY 2027 Proposed
Budget as of
4/14/2026
Increase
(Decrease) of FY
27 from FY 26
Adopted
Increase
(Decrease) %
Revenue
State Revenue, excluding Sales Tax (1)$30,079,820 $34,771,942 $4,692,122 15.6%(1)
Sales Tax 4,565,979 4,607,685 41,706 0.9%(2)
Subtotal-All State Revenue $34,645,799 $39,379,627 $4,733,828 13.7%
Federal Revenue 3,614,257 3,528,821 (85,436)-2.4%(3)
Local Revenue 24,213,041 24,813,041 600,000 2.5%(4)
Other Revenue 686,396 643,609 (42,787)-6.2%(5)
Total School Fund Revenue Budget $63,159,493 $68,365,098 $5,205,605 8.2%
Expenditures
Central Administration $2,451,922 $2,461,206 $9,284 0.4%(6)
Instruction-Centralized Cost 9,028,728 9,529,344 500,616 5.5%(7)
Salem High School 13,019,344 13,132,914 113,570 0.9%(8)
Andrew Lewis Middle School 9,613,718 9,320,878 (292,840)-3.0%(8)
G. W. Carver 4,724,042 4,867,897 143,855 3.0%(8)
West Salem 4,521,858 4,473,520 (48,338)-1.1%(8)
South Salem 4,421,847 4,424,467 2,620 0.1%(8)
East Salem 4,681,669 4,782,910 101,241 2.2%(8)
Online School 2,048,251 4,526,729 2,478,478 121.0%(1)
Attendance and Health 1,903,071 1,818,103 (84,968)-4.5%(8)
Transportation 2,586,786 2,670,283 83,497 3.2%(8)
Special Purpose Grants 3,614,257 3,528,821 (85,436)-2.4%(3)
Non Departmental (Incl Debt Service)544,000 2,828,026 2,284,026 419.9%(9)
Total School Fund Expenditure Budget $63,159,493 $68,365,098 $5,205,605 8.2%
Budget Shortfall $0 $0
(6) Reflects changes in salaries due to raises and changes in personnel.
(7) Reflects changes in salaries due to raises and changes in personnel. Also includes addition/removal of positions as directed by the
need of the division. Includes increases in textbooks and special education pgm cost increases.
(8) Reflects changes in salaries due to raises and changes in personnel. Also includes addition/removal of positions as directed by the
need of the division. Includes increases in utilities and building maintenance costs.
(9) Temporary account for Salary Increases from salary study of $2,185,696 placeholder and anticipated health insurance increase of
$481,080.
(1) State revenue changes due to Compensation Supplement, At Risk & Special Ed Add-on funding updates, rebenchmarking year
outcomes, as well as an increase in enrollment due to the online school program.
(2) Sales tax is budgeted using local estimate (i.e. State's estimate less $100,000).
(3) Reflects mostly the FY 26 Amended budget as it is the most updated Federal grant information received. Includes carryover of the Year
Round School for EL and Special Education programs grant of $300,000, in the amount of $200,000.
(4) Reflects an increased appropriation from the City of $600,000.
(5) Includes an decrease in VWCC tuition rec'd because students no longer pay for these classes, as well as a decrease in the Alternative
Ed program funding due to a reduction in student slots available.
Summary of FY27 Budget Proposal Adoption Attachment A updated 04142026.xls Page 39 of 66
Cafeteria Fund Budget
FY 2026 Adopted
Budget
FY 2027 Proposed
Budget as of
4/14/2026
Increase
(Decrease) of FY
27 from FY 26
Adopted
Increase
(Decrease) %
Revenue
Salem High School $830,713 $820,076 ($10,637)-1.3%
Andrew Lewis Middle School 596,240 584,330 (11,910)-2.0%
G W Carver 456,177 450,579 (5,598)-1.2%
West Salem 292,972 287,629 (5,343)-1.8%
South Salem 271,169 266,310 (4,859)-1.8%
East Salem 312,180 307,213 (4,967)-1.6%
$2,759,451 $2,716,137 ($43,314)-1.6%
Expenditures
Salem High School $888,828 $908,807 $19,979 2.2%
Andrew Lewis Middle School 665,593 643,015 (22,578)-3.4%
G W Carver 316,220 306,033 (10,187)-3.2%
West Salem 300,148 290,191 (9,957)-3.3%
South Salem 305,227 295,739 (9,488)-3.1%
East Salem 283,435 272,352 (11,083)-3.9%
Total Cafeteria Fund Budget $2,759,451 $2,716,137 ($43,314)-1.6%
$65,918,944 $71,081,235 $5,162,291 7.8%
$0 $0
Total Proposed School Budget (School
Operating, Grant and Cafeteria)
Summary of FY27 Budget Proposal Adoption Attachment A updated 04142026.xls Page 40 of 66
Item #: 6.F.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Review of Budget Adoption for Fiscal Year 2027
Review of budget adoption for Fiscal Year 2027.
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
The adoption of the FY 2027 budget is a legal requirement per the City Charter in
Section 8.3. This step must be completed before July 1 of each year to meet this
requirement. The adoption will include all City funds, Salem City Schools and the
Capital Improvement Plan. Approval of the budget is for informative and fiscal planning
purposes only and does not actually commit or appropriate funds for expenditure. The
commitment of funds will not occur until the approval of the second reading of the FY
2027 appropriation ordinance on May 26, 2026. Attached is the list of changes that
have been made to the budget since its presentation on April 13, 2026, to City
Council.
FISCAL IMPACT:
STAFF RECOMMENDATION:
ATTACHMENTS:
1. Item 6F 5-11-26 Changes Proposed to Final for Council FY2027
2. Civic Center Updated CIP 5.7.26
3. Sheriff Updated CIP 5.7.26
Page 41 of 66
General Fund Budget Changes for FY2027
Expenditure Budget Originally Presented $ 119,166,386
10-028-2180-58004 City Sheriff Motor Vehicles and Equipment 13,000
10-029-2210-55450 Commonwealth Attorney Lease Offset (2,000)
10-030-3110-52100 Police FICA 38,972
10-012-3325-57030 Finance RVJDC Juvenile Placement Program (3,662)
10-030-3510-53180 Police Veterinary Services 1,000
10-012-9107-55656 Finance McAfee Knob Shuttle (10,000)
10-012-9110-59500 Finance Contingency (2,310)
10-080-8110-58004 Economic Development Motor Vehicles and Equipment (35,000)
-
General Fund Expenditure Budget-Adjusted 119,166,386$
Expenditure Budget Originally Presented 9,793,691$
51-012-0024-58010 Meter Readers Depreciation (1,513)
51-012-0024-55889 Meter Readers Billing and Collection Credits 1,513
51-012-0026-52200 Utility Billing VRS Retirement 36,000
51-012-0026-52300 Utility Billing Health Insurance 20,000
51-012-0026-55889 Utility Billing Billing and Collection Credits (56,000)
51-051-0021-53191 Production Billing and Collection Costs 13,871
51-051-0021-59500 Production Contingency (13,871)
-
Water Fund Expenditure Budget-Adjusted 9,793,691$
Expenditure Budget Originally Presented 9,549,171$
52-052-0031-58014 Sewer Infrastructure Improvements (550,000)
52-052-0031-59449 Sewer Transfer to Sewer Capital Fund 550,000
52-052-0031-53191 Sewer Billing and Collection Costs 13,872
52-052-0031-59500 Sewer Contingency (13,872)
-
Sewer Fund Expenditure Budget-Adjusted 9,549,171$
Expenditure Budget Originally Presented 54,585,514$
54-054-0010-85635 Transmission - Operation Capacity Charges (8,098,000)
54-054-0010-85651 Transmission - Operation Capacity Charges 8,098,000
54-054-0010-85640 Transmission - Operation ARR Credits 360,000
54-054-0010-85652 Transmission - Operation ARR Credits (360,000)
54-054-0014-89030 Customer Service Customer Billing/Collection 27,744
54-054-0015-89993 Adminstrative & General - Oper Contingency (27,744)
-
Electric Fund Expenditure Budget-Adjusted 54,585,514$
Water Fund Budget Changes for FY2027
Sewer Fund Budget Changes for FY2027
Electric Fund Budget Changes for FY2027
Page 42 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
Civic Center
2-Man Genie Lift
Equipment Purchase - - 30,000 - - - - - 30,000
Enterprise Fund - - 30,000 - - - - - 30,000
Air Handler #2 Hot & Chill Water Coil Replacements
Construction - 45,000 - - - - - - 45,000
Enterprise Fund - 45,000 - - - - - - 45,000
Annex Ceiling Replacement
Construction - - 85,000 - - - - - 85,000
Enterprise Fund - - 85,000 - - - - - 85,000
Annex Exterior Patron Doors
Construction - - 90,000 - - - - - 90,000
Enterprise Fund - - 90,000 - - - - - 90,000
Annex Metal Siding Replacement
Construction - - 40,000 - - - - - 40,000
Enterprise Fund - - 40,000 - - - - - 40,000
Arena Retractable Platforms with Seats
Equipment Purchase - - 185,000 - - - - - 185,000
Enterprise Fund - - 185,000 - - - - - 185,000
Arena Sound System
Equipment Purchase - - 300,000 - - - - - 300,000
Enterprise Fund - - 300,000 - - - - - 300,000
Boom Lift
Equipment Purchase - - 100,000 - - - - - 100,000
Enterprise Fund - - 100,000 - - - - - 100,000
Carpet Replacement in Parlor Rooms
Construction - - 80,000 - - - - - 80,000
Enterprise Fund - - 80,000 - - - - - 80,000
Concourse LED Lights
Equipment Purchase - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Concrete Dumpster Pad & Privacy Fence near Annex
Construction - - - 20,000 - - - - 20,000
Enterprise Fund - - - 20,000 - - - - 20,000
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Page 43 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Electric Panels for Stadium Parking Lot
Equipment Purchase -$ -$ 12,000$ -$ -$ -$ -$ -$ 12,000$
Enterprise Fund - - 12,000 - - - - - 12,000
Exit Door Hardware in both Concourses
Equipment Purchase - - 40,000 - - - - - 40,000
Enterprise Fund - - 40,000 - - - - - 40,000
Floor Scrubber
Equipment Purchase - - - 27,000 - - - - 27,000
Enterprise Fund - - - 27,000 - - - - 27,000
Folding Walls in Community Rooms Replacement
Construction - - - 70,000 - - - - 70,000
Enterprise Fund - - - 70,000 - - - - 70,000
LED Cam Lights in Arena
Equipment Purchase - 20,000 - - - - - - 20,000
Enterprise Fund - 20,000 - - - - - - 20,000
Lobby 2 Furniture Replacement
Other - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Locker Room Renovations
Construction - 100,000 - - - - - - 100,000
Enterprise Fund - 100,000 - - - - - - 100,000
Main Switch Gear Evaluation
Planning & Engineering - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Parking Lot Lighting/Electrical/Paving
Planning & Engineering 50,000 - - - - - - - 50,000
Construction 175,000 - - 2,075,000 - - - - 2,250,000
Enterprise Fund 225,000 - - 2,075,000 - - - - 2,300,000
Roof Repairs Box Office/Parlors
Construction - - - 250,000 - - - - 250,000
Enterprise Fund - - - 250,000 - - - - 250,000
Seating Section Lighting in Arena
Equipment Purchase - - 13,000 - - - - - 13,000
Enterprise Fund - - 13,000 - - - - - 13,000
Page 44 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Spotlights for Arena
Equipment Purchase -$ 50,000$ -$ -$ -$ -$ -$ -$ 50,000$
Enterprise Fund - 50,000 - - - - - - 50,000
Warehouse Renovations/Racks
Equipment Purchase - - - 91,000 - - - - 91,000
Enterprise Fund - - - 91,000 - - - - 91,000
Page 45 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - General Fund and Capital Projects Fund
2027 through 2032
Sheriff
Vehicle Replacement
Equipment Purchase - 70,000 60,000 - - - - - 130,000
General Fund - 70,000 60,000 - - - - - 130,000
Page 46 of 66
Item #: 6.G.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: May 11, 2026
AGENDA ITEM: Budget Appropriation Ordinances
Individually consider on first reading the ordinances
appropriating funds for:
(a) Fiscal Year 2027 City of Salem operating budget and
approval of the Schematic List of Positions and Pay Scale
for Fiscal Year 2027 and:
(b) Fiscal Year 2027 City of Salem capital budget and:
(c) Fiscal Year 2027 budget for Salem City Schools
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
This is the first reading of three ordinances to appropriate funds for Fiscal Year 2027
for the City of Salem operating and capital budgets, Salem City Schools categories,
and approve the City of Salem Schematic List of Positions and Pay Scale for Fiscal
Year 2027.
The Fiscal Year 2027 operating budget and Capital Improvement Program (CIP) were
presented to City Council on April 13, 2026. The operating budget reflects the tax
rates adopted at the City Council meeting on May 11, 2026. The proposed budget was
advertised in Cardinal News on April 30, 2026, and May 7, 2026. A public hearing was
held on the budget on May 11, 2026, to receive oral comments from the public
concerning the proposed Fiscal Year 2027 operating budget and capital budget.
Attached for your approval are three budget appropriation ordinances for Fiscal Year
2027 and the Schematic List of Positions and Pay Scale for Fiscal Year 2027. In order
to separate Salem City Schools funding from City funding and more clearly distinguish
the appropriations of City Council, City staff has divided the appropriation into three
ordinances. Each ordinance will be voted on separately. City staff has included a list of
changes that have been made to the budget since the presentation on April 13, 2026.
Page 47 of 66
The total City budget for Fiscal Year 2027 is $251,765,156, which includes the
following funds: General, Water, Sewer, Civic Center, Catering, Electric, Debt Service,
and Schools. The total excludes transfers. The budget is recommended to be
appropriated in three separate budget ordinances.
(a) The first budget ordinance provides funding in the amount of $175,211,921 in
Fiscal Year 2027 for the City’s operations budget. The ordinance also approves the
City’s Schematic List of Positions and Pay Scale for Fiscal Year 2027.
(b) The second budget ordinance provides funding in the amount of $5,472,000 in
Fiscal Year 2027 for the City’s capital budget.
(c) The third budget ordinance provides funding in the amount of $71,081,235 in Fiscal
Year 2027 for Salem City Schools.
FISCAL IMPACT:
Approval of the Fiscal Year 2027 budget appropriation ordinances provides funding for
City and School operations, transfers, and capital budgets effective July 1, 2026.
STAFF RECOMMENDATION:
Staff recommends individual approval of the first reading for the three Fiscal Year 2027
budget appropriation ordinances. Staff also recommends approval of the attached
Schematic List of Positions and Pay Scale for Fiscal Year 2027. The second reading of
the three ordinances will be held on May 26, 2026.
ATTACHMENTS:
1. Budget Appropriation Ordinance 5-11-26
2. FY27-Personnel- List of Positions (Formatted by DGM)
3. FY27-Personnel-Pay Scale
4. Changes Proposed to Final for Council FY2027
5. Civic Center Updated CIP 5.7.26
6. Sheriff Updated CIP 5.7.26
7. Ordinance for Capital Appropriation FY2027
8. School Budget Appropriation Ordinance 5-11-26
Page 48 of 66
AN ORDINANCE APPROPRIATING FUNDS FOR THE FISCAL YEAR 2027
OPERATIONS BUDGET AND APPROVAL OF THE SCHEMATIC LIST OF POSITIONS
AND PAY SCALE FOR FISCAL YEAR 2026 FOR THE CITY OF SALEM, VIRGINIA.
Appropriation
Amount
Revenues:
Carryover 216,142$
Property Taxes 57,294,585
Other Local Taxes 31,193,000
Permits, Privilege Fees and Regulatory Licenses 413,440
Fines and Forfeitures 105,000
Revenue from Use of Money and Property 5,405,116
Charges for Services 4,091,757
Miscellaneous Revenue 636,496
Payment in Lieu of Taxes 3,314,000
Revenue from the Commonwealth - Categorical 13,587,995
Revenue from the Commonwealth - Non-categorical 2,894,357
Revenue from the Federal Government 14,498
Total General Fund Revenues 119,166,386
Debt Service Fund 5,383,417
Water Fund 9,793,691
Sewer Fund 9,549,171
City of Salem, Virginia
Fiscal Year 2027
First Reading May 11, 2026; Second Reading May 25, 2026
Page 49 of 66
Appropriation
Amount
Civic Center Fund 8,025,213
Electric Fund 54,585,514
Catering Fund 1,215,034
Total Revenue 207,718,426
Less: Transfers (32,506,505)
Total Net of Transfers 175,211,921$
Expenditures:
General Government 16,060,426
Judicial Administration 3,351,897
Public Safety 25,488,580
Public Works 16,244,807
Health and Welfare 8,338,840
Education 27,533,581
Parks, Recreation and Culture 9,186,507
Community Development 3,772,596
Transfers to Other Funds 4,502,047
Debt Service 3,044,415
Contingency 1,642,690
Total General Fund Expenditures 119,166,386
Debt Service Fund 5,383,417
Water Fund 9,793,691
Sewer Fund 9,549,171
Civic Center Fund 8,025,213
Electric Fund 54,585,514
Catering Fund 1,215,034
Total Expenditures 207,718,426
Less: Transfers (32,506,505)
Total Net of Transfers 175,211,921$
2. The City Manager may authorize or delegate the authorization of the transfer
of any unencumbered balance or portion thereof from one department to
another within the same fund.
3. That all funded outstanding encumbrances at June 30, 2026 are re-
appropriated to the 2027 fiscal year to the same department and account for
which they are encumbered in the previous year.
4. That the City Council approves the City of Salem Schematic List of Positions
and Pay Scale. The Schematic List of Positions and Pay Scale included as
part of this ordinance are effective July 1, 2026.
5. That the budget, along with the list of changes, contains a complete itemized
and classified plan of all contemplated expenditures and all estimated
revenues for the ensuing year
This ordinance shall take effect July 1, 2026.
Page 50 of 66
Page 51 of 66
Job Title Pay Grade Min Mid Max
Account Services Supervisor 33 66,611.29$ 86,594.68$ 106,578.07$
Accountant 30 57,541.34$ 74,803.74$ 92,066.14$
Accounting Assistant 22 38,946.24$ 50,630.12$ 62,313.99$
Accounting Manager 36 77,110.90$ 100,244.17$ 123,377.43$
Accounting Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Accreditation Manager 27 49,706.37$ 64,618.28$ 79,530.19$
Administrative Assistant 21 37,091.66$ 48,219.16$ 59,346.66$
Animal Control Officer 29 54,801.27$ 71,241.66$ 87,682.04$
Animal Shelter Manager 33 66,611.29$ 86,594.68$ 106,578.07$
Animal Shelter Worker 21 37,091.66$ 48,219.16$ 59,346.66$
Applications Manager 36 77,110.90$ 100,244.17$ 123,377.43$
Assistant Chief WTP Operator 31 60,418.40$ 78,543.93$ 96,669.45$
Assistant Commonwealth Attorney 34 69,941.86$ 90,924.41$ 111,906.97$
Assistant Director of Civic Facilities 39 89,265.50$ 116,045.15$ 142,824.80$
Assistant Director of Community Development/Engineer 40 93,728.78$ 121,847.41$ 149,966.04$
Assistant Director of Electric Utility 40 93,728.78$ 121,847.41$ 149,966.04$
Assistant Director of Finance 39 89,265.50$ 116,045.15$ 142,824.80$
Assistant Director of Human Resources 39 89,265.50$ 116,045.15$ 142,824.80$
Assistant Director of Parks & Recreation 39 89,265.50$ 116,045.15$ 142,824.80$
Assistant Director of Streets and General Maintenance 40 93,728.78$ 121,847.41$ 149,966.04$
Assistant Director of Water and Sewer 40 93,728.78$ 121,847.41$ 149,966.04$
Assistant Food and Beverage Manager 26 47,339.40$ 61,541.22$ 75,743.04$
Assistant Recreation Program Supervisor 25 45,085.14$ 58,610.69$ 72,136.23$
Assistant Telecommunicator Manager 35 73,438.95$ 95,470.63$ 117,502.32$
Assistant to the City Manager 34 69,941.86$ 90,924.41$ 111,906.97$
Assistant Utility Lines Manager 31 60,418.40$ 78,543.93$ 96,669.45$
Assistant Utility Maintenance Manager 31 60,418.40$ 78,543.93$ 96,669.45$
Asst Dir of Streets and GM-Street Super 40 93,728.78$ 121,847.41$ 149,966.04$
Automotive Mechanic 26 47,339.40$ 61,541.22$ 75,743.04$
Automotive Service Worker 21 37,091.66$ 48,219.16$ 59,346.66$
Box Office Supervisor 28 52,191.69$ 67,849.20$ 83,506.70$
Building Engineer 30 57,541.34$ 74,803.74$ 92,066.14$
Building Maintenance Assistant 23 40,893.55$ 53,161.62$ 65,429.69$
Building Maintenance Superintendent 34 69,941.86$ 90,924.41$ 111,906.97$
Building Maintenance Technician I 26 47,339.40$ 61,541.22$ 75,743.04$
Building Maintenance Technician II 28 52,191.69$ 67,849.20$ 83,506.70$
Building Maintenance Technician III 30 57,541.34$ 74,803.74$ 92,066.14$
Building Official 36 77,110.90$ 100,244.17$ 123,377.43$
Business Analyst I 28 52,191.69$ 67,849.20$ 83,506.70$
Business Analyst II 31 60,418.40$ 78,543.93$ 96,669.45$
Business Analyst III 33 66,611.29$ 86,594.68$ 106,578.07$
Captain Deputy Sheriff 36 77,110.90$ 100,244.17$ 123,377.43$
Chef 25 45,085.14$ 58,610.69$ 72,136.23$
Chief Deputy Commissioner of the Revenue 32 63,439.33$ 82,471.12$ 101,502.92$
Chief Deputy Court Clerk I 32 63,439.33$ 82,471.12$ 101,502.92$
Chief Deputy Treasurer 32 63,439.33$ 82,471.12$ 101,502.92$
Chief Engineer 38 85,014.76$ 110,519.19$ 136,023.62$
Chief of Police 44 113,927.91$ 148,106.29$ 182,284.66$
Chief WTP Operator 34 69,941.86$ 90,924.41$ 111,906.97$
Childrens Services Supervisor 30 57,541.34$ 74,803.74$ 92,066.14$
City of Salem, Virginia
Schematic List of Positions- Fiscal Year 2027
Page 52 of 66
Job Title Pay Grade Min Mid Max
City of Salem, Virginia
Schematic List of Positions- Fiscal Year 2027
City Assessor 42 103,335.98$ 134,336.77$ 165,337.56$
City Garage Supervisor 30 57,541.34$ 74,803.74$ 92,066.14$
City Horticulturist 34 69,941.86$ 90,924.41$ 111,906.97$
Civic Center Booking Coordinator 22 38,946.24$ 50,630.12$ 62,313.99$
Civic Center Events & Production Manager 33 66,611.29$ 86,594.68$ 106,578.07$
Civic Center Events Manager 31 60,418.40$ 78,543.93$ 96,669.45$
Civic Center Mechanic 26 47,339.40$ 61,541.22$ 75,743.04$
Civic Center Operations Supervisor 25 45,085.14$ 58,610.69$ 72,136.23$
Civic Center Operations Worker 20 35,325.39$ 45,923.01$ 56,520.62$
Civic Center Public Relations Associate 20 35,325.39$ 45,923.01$ 56,520.62$
Civic Facilities Sales Representative 29 54,801.27$ 71,241.66$ 87,682.04$
Civil Engineer I 33 66,611.29$ 86,594.68$ 106,578.07$
Civil Engineer II 35 73,438.95$ 95,470.63$ 117,502.32$
Codes Compliance Investigator I 25 45,085.14$ 58,610.69$ 72,136.23$
Codes Enforcement Officer I 26 47,339.40$ 61,541.22$ 75,743.04$
Codes Enforcement Officer II 28 52,191.69$ 67,849.20$ 83,506.70$
Communications Specialist 28 52,191.69$ 67,849.20$ 83,506.70$
Construction Inspector 26 47,339.40$ 61,541.22$ 75,743.04$
Construction Project Manager 32 63,439.33$ 82,471.12$ 101,502.92$
Crime Analyst 28 52,191.69$ 67,849.20$ 83,506.70$
Custodian 20 35,325.39$ 45,923.01$ 56,520.62$
Deputy Chief of Police 41 98,415.22$ 127,939.78$ 157,464.34$
Deputy City Clerk-Executive Assistant 28 52,191.69$ 67,849.20$ 83,506.70$
Deputy Commonwealth Attorney 39 89,265.50$ 116,045.15$ 142,824.80$
Deputy Court Clerk II 22 38,946.24$ 50,630.12$ 62,313.99$
Deputy Court Clerk III 26 47,339.40$ 61,541.22$ 75,743.04$
Deputy Fire Chief 40 93,728.78$ 121,847.41$ 149,966.04$
Deputy Registrar 23 40,893.55$ 53,161.62$ 65,429.69$
Deputy Sheriff I 28 52,191.69$ 67,849.20$ 83,506.70$
Deputy Sheriff II 30 57,541.34$ 74,803.74$ 92,066.14$
Deputy Treasurer I 22 38,946.24$ 50,630.12$ 62,313.99$
Deputy Treasurer II 24 42,938.23$ 55,819.70$ 68,701.17$
Director of Civic Facilities 43 108,502.77$ 141,053.61$ 173,604.44$
Director of Communications 42 103,335.98$ 134,336.77$ 165,337.56$
Director of Community Development 44 113,927.91$ 148,106.29$ 182,284.66$
Director of Economic Development 43 108,502.77$ 141,053.61$ 173,604.44$
Director of Electric Utility 44 113,927.91$ 148,106.29$ 182,284.66$
Director of Finance 44 113,927.91$ 148,106.29$ 182,284.66$
Director of Human Resources 43 108,502.77$ 141,053.61$ 173,604.44$
Director of Parks and Recreation 43 108,502.77$ 141,053.61$ 173,604.44$
Director of Streets and General Maint 43 108,502.77$ 141,053.61$ 173,604.44$
Director of Technology Systems 44 113,927.91$ 148,106.29$ 182,284.66$
Director of Water and Sewer 43 108,502.77$ 141,053.61$ 173,604.44$
Economic Development Specialist 26 47,339.40$ 61,541.22$ 75,743.04$
Electric Chief Engineer 38 85,014.76$ 110,519.19$ 136,023.62$
Electric Line Crew Leader 35 73,438.95$ 95,470.63$ 117,502.32$
Electric Line Supervisor 36 77,110.90$ 100,244.17$ 123,377.43$
Electric Line Technician I 28 52,191.69$ 67,849.20$ 83,506.70$
Electric Line Technician II 33 66,611.29$ 86,594.68$ 106,578.07$
Electric Meter Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Page 53 of 66
Job Title Pay Grade Min Mid Max
City of Salem, Virginia
Schematic List of Positions- Fiscal Year 2027
Electrical Engineer 37 80,966.44$ 105,256.37$ 129,546.31$
Electrical Engineering Technician 30 57,541.34$ 74,803.74$ 92,066.14$
EMS Billing Specialist 21 37,091.66$ 48,219.16$ 59,346.66$
EMS Captain 35 73,438.95$ 95,470.63$ 117,502.32$
EMS Coordinator 38 85,014.76$ 110,519.19$ 136,023.62$
Equipment Operator I 23 40,893.55$ 53,161.62$ 65,429.69$
Equipment Operator II 25 45,085.14$ 58,610.69$ 72,136.23$
Equipment Operator III 27 49,706.37$ 64,618.28$ 79,530.19$
Evidence Technician 21 37,091.66$ 48,219.16$ 59,346.66$
Financial Services Supervisor 34 69,941.86$ 90,924.41$ 111,906.97$
Fire Administrative Captain 35 73,438.95$ 95,470.63$ 117,502.32$
Fire and EMS Training Officer 38 85,014.76$ 110,519.19$ 136,023.62$
Fire Battalion Chief Administration 38 85,014.76$ 110,519.19$ 136,023.62$
Fire Battalion Chief Operations 38 85,014.76$ 110,519.19$ 136,023.62$
Fire Captain 35 73,438.95$ 95,470.63$ 117,502.32$
Fire Chief 44 113,927.91$ 148,106.29$ 182,284.66$
Fire Lieutenant 33 66,611.29$ 86,594.68$ 106,578.07$
Firefighter EMT 28 52,191.69$ 67,849.20$ 83,506.70$
Firefighter Paramedic 31 60,418.40$ 78,543.93$ 96,669.45$
Fleet Management Superintendent 34 69,941.86$ 90,924.41$ 111,906.97$
Food and Beverage Manager 31 60,418.40$ 78,543.93$ 96,669.45$
GIS Analyst 27 49,706.37$ 64,618.28$ 79,530.19$
GIS Manager 36 77,110.90$ 100,244.17$ 123,377.43$
Human Resources Systems Specialist 27 49,706.37$ 64,618.28$ 79,530.19$
Human Resource Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Human Resource Consultant 30 57,541.34$ 74,803.74$ 92,066.14$
Inventory and Procurement Specialist 24 42,938.23$ 55,819.70$ 68,701.17$
Inventory Assistant 20 35,325.39$ 45,923.01$ 56,520.62$
Inventory Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Laborer 20 35,325.39$ 45,923.01$ 56,520.62$
Lead Lineman 34 69,941.86$ 90,924.41$ 111,906.97$
Legal Administrator 26 47,339.40$ 61,541.22$ 75,743.04$
Librarian 29 54,801.27$ 71,241.66$ 87,682.04$
Library Director 42 103,335.98$ 134,336.77$ 165,337.56$
Library Technician 22 38,946.24$ 50,630.12$ 62,313.99$
Lieutenant Deputy Sheriff 35 73,438.95$ 95,470.63$ 117,502.32$
Maintenance-Construction Worker I 21 37,091.66$ 48,219.16$ 59,346.66$
Maintenance-Construction Worker II 22 38,946.24$ 50,630.12$ 62,313.99$
Major Deputy Sheriff 38 85,014.76$ 110,519.19$ 136,023.62$
Master Deputy Sheriff 31 60,418.40$ 78,543.93$ 96,669.45$
Master Deputy Sheriff II 32 63,439.33$ 82,471.12$ 101,502.92$
Master Police Officer 31 60,418.40$ 78,543.93$ 96,669.45$
Meter Reader 21 37,091.66$ 48,219.16$ 59,346.66$
Meter Service Supervisor 28 52,191.69$ 67,849.20$ 83,506.70$
Network Administrator 34 69,941.86$ 90,924.41$ 111,906.97$
Office Manager 27 49,706.37$ 64,618.28$ 79,530.19$
Organizational Development and Training Coordinator 32 63,439.33$ 82,471.12$ 101,502.92$
Paralegal 23 40,893.55$ 53,161.62$ 65,429.69$
Parks and Recreation Superintendent 36 77,110.90$ 100,244.17$ 123,377.43$
Payroll Manager 33 66,611.29$ 86,594.68$ 106,578.07$
Page 54 of 66
Job Title Pay Grade Min Mid Max
City of Salem, Virginia
Schematic List of Positions- Fiscal Year 2027
Payroll Technician 25 45,085.14$ 58,610.69$ 72,136.23$
Permit Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Planner I 33 66,611.29$ 86,594.68$ 106,578.07$
Planner II 35 73,438.95$ 95,470.63$ 117,502.32$
Planning and Zoning Administrator 36 77,110.90$ 100,244.17$ 123,377.43$
Police Captain 38 85,014.76$ 110,519.19$ 136,023.62$
Police Lieutenant 35 73,438.95$ 95,470.63$ 117,502.32$
Police Officer 29 54,801.27$ 71,241.66$ 87,682.04$
Police Records Specialist 21 37,091.66$ 48,219.16$ 59,346.66$
Police Sergeant 33 66,611.29$ 86,594.68$ 106,578.07$
Project Manager 36 77,110.90$ 100,244.17$ 123,377.43$
Purchasing Manager 31 60,418.40$ 78,543.93$ 96,669.45$
Real Estate Appraiser 27 49,706.37$ 64,618.28$ 79,530.19$
Recreation Maintenance Worker 20 35,325.39$ 45,923.01$ 56,520.62$
Recreation Program Supervisor I 27 49,706.37$ 64,618.28$ 79,530.19$
Recreation Program Supervisor II 29 54,801.27$ 71,241.66$ 87,682.04$
Recreation Program Manager 31 60,418.40$ 78,543.93$ 96,669.45$
Recreation Site Supervisor 24 42,938.23$ 55,819.70$ 68,701.17$
Risk Manager 34 69,941.86$ 90,924.41$ 111,906.97$
Sanitation Equipment Operator 25 45,085.14$ 58,610.69$ 72,136.23$
Sanitation Foreman 31 60,418.40$ 78,543.93$ 96,669.45$
Sanitation Superintendent 34 69,941.86$ 90,924.41$ 111,906.97$
Sanitation Worker 22 38,946.24$ 50,630.12$ 62,313.99$
Senior Accountant 32 63,439.33$ 82,471.12$ 101,502.92$
Senior Administrative Assistant 23 40,893.55$ 53,161.62$ 65,429.69$
Senior Animal Control Officer 30 57,541.34$ 74,803.74$ 92,066.14$
Senior Automotive Mechanic 28 52,191.69$ 67,849.20$ 83,506.70$
Senior Codes Compliance Investigator 32 63,439.33$ 82,471.12$ 101,502.92$
Senior Firefighter EMT 29 54,801.27$ 71,241.66$ 87,682.04$
Senior Firefighter Paramedic 32 63,439.33$ 82,471.12$ 101,502.92$
Senior Human Resource Consultant 32 63,439.33$ 82,471.12$ 101,502.92$
Senior Librarian 30 57,541.34$ 74,803.74$ 92,066.14$
Senior Library Assistant 22 38,946.24$ 50,630.12$ 62,313.99$
Senior Meter Reader 23 40,893.55$ 53,161.62$ 65,429.69$
Senior Police Officer 30 57,541.34$ 74,803.74$ 92,066.14$
Senior Police Records Specialist 22 38,946.24$ 50,630.12$ 62,313.99$
Senior Programmer Analyst 33 66,611.29$ 86,594.68$ 106,578.07$
Senior Real Estate Appraiser 30 57,541.34$ 74,803.74$ 92,066.14$
Senior Tax Technician 24 42,938.23$ 55,819.70$ 68,701.17$
Senior WTP Operator 28 52,191.69$ 67,849.20$ 83,506.70$
Sergeant Deputy Sheriff 33 66,611.29$ 86,594.68$ 106,578.07$
Small Engine Mechanic 25 45,085.14$ 58,610.69$ 72,136.23$
Sous Chef 23 40,893.55$ 53,161.62$ 65,429.69$
Stormwater Manager 35 73,438.95$ 95,470.63$ 117,502.32$
Strategic Initiative Coordinator 34 69,941.86$ 90,924.41$ 111,906.97$
Streets Crew Supervisor 29 54,801.27$ 71,241.66$ 87,682.04$
Streets Superintendent 34 69,941.86$ 90,924.41$ 111,906.97$
Tax Specialist 26 47,339.40$ 61,541.22$ 75,743.04$
Tax Supervisor 28 52,191.69$ 67,849.20$ 83,506.70$
Technical Services Supervisor 30 57,541.34$ 74,803.74$ 92,066.14$
Page 55 of 66
Job Title Pay Grade Min Mid Max
City of Salem, Virginia
Schematic List of Positions- Fiscal Year 2027
Technology Manager 36 77,110.90$ 100,244.17$ 123,377.43$
Technology Support Specialist 28 52,191.69$ 67,849.20$ 83,506.70$
Telecommunications Manager 38 85,014.76$ 110,519.19$ 136,023.62$
Telecommunicator I 25 45,085.14$ 58,610.69$ 72,136.23$
Telecommunicator II 27 49,706.37$ 64,618.28$ 79,530.19$
Transfer Clerk 23 40,893.55$ 53,161.62$ 65,429.69$
Tree Trimmer 25 45,085.14$ 58,610.69$ 72,136.23$
Utility Asset Manager 38 85,014.76$ 110,519.19$ 136,023.62$
Utility Billing Specialist 24 42,938.23$ 55,819.70$ 68,701.17$
Utility Lines Crew Supervisor 29 54,801.27$ 71,241.66$ 87,682.04$
Utility Lines Manager 34 69,941.86$ 90,924.41$ 111,906.97$
Utility Lines Technician I 21 37,091.66$ 48,219.16$ 59,346.66$
Utility Lines Technician II 23 40,893.55$ 53,161.62$ 65,429.69$
Utility Locator 24 42,938.23$ 55,819.70$ 68,701.17$
Utility Maintenance Manager 34 69,941.86$ 90,924.41$ 111,906.97$
Utility Maintenance Mechanic 25 45,085.14$ 58,610.69$ 72,136.23$
Utility Maintenance Technician 23 40,893.55$ 53,161.62$ 65,429.69$
Water Meter Mechanic 23 40,893.55$ 53,161.62$ 65,429.69$
Water Quality Manager 28 52,191.69$ 67,849.20$ 83,506.70$
WTP Operator Class I 27 49,706.37$ 64,618.28$ 79,530.19$
WTP Operator Class II 25 45,085.14$ 58,610.69$ 72,136.23$
WTP Operator III 23 40,893.55$ 53,161.62$ 65,429.69$
WTP Operator Trainee 22 38,946.24$ 50,630.12$ 62,313.99$
Page 56 of 66
Range Range Range
Range Minimum Midpoint Maximum
20 35,325.39$ 45,923.01$ 56,520.62$
21 37,091.66$ 48,219.16$ 59,346.66$
22 38,946.24$ 50,630.12$ 62,313.99$
23 40,893.55$ 53,161.62$ 65,429.69$
24 42,938.23$ 55,819.70$ 68,701.17$
25 45,085.14$ 58,610.69$ 72,136.23$
26 47,339.40$ 61,541.22$ 75,743.04$
27 49,706.37$ 64,618.28$ 79,530.19$
28 52,191.69$ 67,849.20$ 83,506.70$
29 54,801.27$ 71,241.66$ 87,682.04$
30 57,541.34$ 74,803.74$ 92,066.14$
31 60,418.40$ 78,543.93$ 96,669.45$
32 63,439.33$ 82,471.12$ 101,502.92$
33 66,611.29$ 86,594.68$ 106,578.07$
34 69,941.86$ 90,924.41$ 111,906.97$
35 73,438.95$ 95,470.63$ 117,502.32$
36 77,110.90$ 100,244.17$ 123,377.43$
37 80,966.44$ 105,256.37$ 129,546.31$
38 85,014.76$ 110,519.19$ 136,023.62$
39 89,265.50$ 116,045.15$ 142,824.80$
40 93,728.78$ 121,847.41$ 149,966.04$
41 98,415.22$ 127,939.78$ 157,464.34$
42 103,335.98$ 134,336.77$ 165,337.56$
43 108,502.77$ 141,053.61$ 173,604.44$
44 113,927.91$ 148,106.29$ 182,284.66$
45 119,624.31$ 155,511.60$ 191,398.89$
City of Salem, Virginia
Pay Scale for Fiscal Year 2027
Page 57 of 66
General Fund Budget Changes for FY2027
Expenditure Budget Originally Presented $ 119,166,386
10-028-2180-58004 City Sheriff Motor Vehicles and Equipment 13,000
10-029-2210-55450 Commonwealth Attorney Lease Offset (2,000)
10-030-3110-52100 Police FICA 38,972
10-012-3325-57030 Finance RVJDC Juvenile Placement Program (3,662)
10-030-3510-53180 Police Veterinary Services 1,000
10-012-9107-55656 Finance McAfee Knob Shuttle (10,000)
10-012-9110-59500 Finance Contingency (2,310)
10-080-8110-58004 Economic Development Motor Vehicles and Equipment (35,000)
-
General Fund Expenditure Budget-Adjusted 119,166,386$
Expenditure Budget Originally Presented 9,793,691$
51-012-0024-58010 Meter Readers Depreciation (1,513)
51-012-0024-55889 Meter Readers Billing and Collection Credits 1,513
51-012-0026-52200 Utility Billing VRS Retirement 36,000
51-012-0026-52300 Utility Billing Health Insurance 20,000
51-012-0026-55889 Utility Billing Billing and Collection Credits (56,000)
51-051-0021-53191 Production Billing and Collection Costs 13,871
51-051-0021-59500 Production Contingency (13,871)
-
Water Fund Expenditure Budget-Adjusted 9,793,691$
Expenditure Budget Originally Presented 9,549,171$
52-052-0031-58014 Sewer Infrastructure Improvements (550,000)
52-052-0031-59449 Sewer Transfer to Sewer Capital Fund 550,000
52-052-0031-53191 Sewer Billing and Collection Costs 13,872
52-052-0031-59500 Sewer Contingency (13,872)
-
Sewer Fund Expenditure Budget-Adjusted 9,549,171$
Expenditure Budget Originally Presented 54,585,514$
54-054-0010-85635 Transmission - Operation Capacity Charges (8,098,000)
54-054-0010-85651 Transmission - Operation Capacity Charges 8,098,000
54-054-0010-85640 Transmission - Operation ARR Credits 360,000
54-054-0010-85652 Transmission - Operation ARR Credits (360,000)
54-054-0014-89030 Customer Service Customer Billing/Collection 27,744
54-054-0015-89993 Adminstrative & General - Oper Contingency (27,744)
-
Electric Fund Expenditure Budget-Adjusted 54,585,514$
Water Fund Budget Changes for FY2027
Sewer Fund Budget Changes for FY2027
Electric Fund Budget Changes for FY2027
Page 58 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
Civic Center
2-Man Genie Lift
Equipment Purchase - - 30,000 - - - - - 30,000
Enterprise Fund - - 30,000 - - - - - 30,000
Air Handler #2 Hot & Chill Water Coil Replacements
Construction - 45,000 - - - - - - 45,000
Enterprise Fund - 45,000 - - - - - - 45,000
Annex Ceiling Replacement
Construction - - 85,000 - - - - - 85,000
Enterprise Fund - - 85,000 - - - - - 85,000
Annex Exterior Patron Doors
Construction - - 90,000 - - - - - 90,000
Enterprise Fund - - 90,000 - - - - - 90,000
Annex Metal Siding Replacement
Construction - - 40,000 - - - - - 40,000
Enterprise Fund - - 40,000 - - - - - 40,000
Arena Retractable Platforms with Seats
Equipment Purchase - - 185,000 - - - - - 185,000
Enterprise Fund - - 185,000 - - - - - 185,000
Arena Sound System
Equipment Purchase - - 300,000 - - - - - 300,000
Enterprise Fund - - 300,000 - - - - - 300,000
Boom Lift
Equipment Purchase - - 100,000 - - - - - 100,000
Enterprise Fund - - 100,000 - - - - - 100,000
Carpet Replacement in Parlor Rooms
Construction - - 80,000 - - - - - 80,000
Enterprise Fund - - 80,000 - - - - - 80,000
Concourse LED Lights
Equipment Purchase - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Concrete Dumpster Pad & Privacy Fence near Annex
Construction - - - 20,000 - - - - 20,000
Enterprise Fund - - - 20,000 - - - - 20,000
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Page 59 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Electric Panels for Stadium Parking Lot
Equipment Purchase -$ -$ 12,000$ -$ -$ -$ -$ -$ 12,000$
Enterprise Fund - - 12,000 - - - - - 12,000
Exit Door Hardware in both Concourses
Equipment Purchase - - 40,000 - - - - - 40,000
Enterprise Fund - - 40,000 - - - - - 40,000
Floor Scrubber
Equipment Purchase - - - 27,000 - - - - 27,000
Enterprise Fund - - - 27,000 - - - - 27,000
Folding Walls in Community Rooms Replacement
Construction - - - 70,000 - - - - 70,000
Enterprise Fund - - - 70,000 - - - - 70,000
LED Cam Lights in Arena
Equipment Purchase - 20,000 - - - - - - 20,000
Enterprise Fund - 20,000 - - - - - - 20,000
Lobby 2 Furniture Replacement
Other - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Locker Room Renovations
Construction - 100,000 - - - - - - 100,000
Enterprise Fund - 100,000 - - - - - - 100,000
Main Switch Gear Evaluation
Planning & Engineering - 15,000 - - - - - - 15,000
Enterprise Fund - 15,000 - - - - - - 15,000
Parking Lot Lighting/Electrical/Paving
Planning & Engineering 50,000 - - - - - - - 50,000
Construction 175,000 - - 2,075,000 - - - - 2,250,000
Enterprise Fund 225,000 - - 2,075,000 - - - - 2,300,000
Roof Repairs Box Office/Parlors
Construction - - - 250,000 - - - - 250,000
Enterprise Fund - - - 250,000 - - - - 250,000
Seating Section Lighting in Arena
Equipment Purchase - - 13,000 - - - - - 13,000
Enterprise Fund - - 13,000 - - - - - 13,000
Page 60 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - Enterprise Funds
2027 through 2032
Spotlights for Arena
Equipment Purchase -$ 50,000$ -$ -$ -$ -$ -$ -$ 50,000$
Enterprise Fund - 50,000 - - - - - - 50,000
Warehouse Renovations/Racks
Equipment Purchase - - - 91,000 - - - - 91,000
Enterprise Fund - - - 91,000 - - - - 91,000
Page 61 of 66
Project Prior 2027 2028 2029 2030 2031 2032 Future Total
City of Salem, Virginia
Capital Improvement Plan - General Fund and Capital Projects Fund
2027 through 2032
Sheriff
Vehicle Replacement
Equipment Purchase - 70,000 60,000 - - - - - 130,000
General Fund - 70,000 60,000 - - - - - 130,000
Page 62 of 66
AN ORDINANCE APPROPRIATING FUNDS FOR THE FISCAL YEAR 2027 CAPITAL
BUDGET FOR THE CITY OF SALEM, VIRGINIA
Appropriation
Amount
Revenues:
Transfer from General Fund to Capital Projects Fund 2,192,000$
Transfer from Water Fund to Water Capital Fund 1,200,000
Transfer from Sewer Fund to Sewer Capital Fund 2,080,000
Total Revenue 5,472,000$
Expenditures:
Capital Projects Fund 2,192,000$
Water Capital Fund 1,200,000
Sewer Capital Fund 2,080,000
Total Expenditures 5,472,000$
City of Salem, Virginia
Fiscal Year 2027
Capital Projects Appropriations
First Reading May 11, 2026; Second Reading May 26, 2026
Page 63 of 66
4. That appropriations designated for capital projects will not lapse at the end of
the fiscal year but shall remain appropriated until the completion of the project
or until the City Council, by appropriate action, changes or eliminates the
appropriation. Upon completion of a capital project, staff is authorized to
close out the project and transfer to the funding source any remaining
balances. This section applies to appropriations for capital projects at June
30, 2026, and appropriations in the 2027 fiscal year budget.
This ordinance shall take effect July 1, 2026.
Upon a call for an aye and a nay vote, the same stood as follows:
H. Hunter Holliday –
Anne Marie Green –
Byron Randolph Foley –
John Saunders –
Renee F. Turk –
Passed:
Effective:
/s/ Renee F. Turk
Mayor
ATTEST:
H. Robert Light
Clerk of Council
City of Salem, Virginia
Page 64 of 66
AN ORDINANCE APPROPRIATING FUNDS FOR THE FISCAL YEAR 2027 SALEM
CITY SCHOOLS
Salem City Schools
First Reading May 11, 2026; Second Reading May 26, 2026
Appropriation
Amount
Revenue
State Revenue, excluding Sales Tax $34,771,942
Sales Tax 4,607,685
Federal Revenue 3,528,821
Local Revenue 24,813,041
Other Revenue 643,609
Food Service 2,716,137
Total School Fund Revenue Budget $71,081,235
Expenditures
Instruction $51,123,590
Administration, Attendance and Health 4,086,376
Pupil Transportation 2,676,227
Operations and Maintenance 4,430,502
Food Service 2,716,137
City of Salem, Virginia
FY 2027
Page 65 of 66
Appropriation
Amount
Debt Service and Fund Transfers 2,828,026
Technology 3,220,377
Total School Fund Expenditure Budget $71,081,235
2. That all funded outstanding categorical encumbrances at June 30, 2026
are re-appropriated to the 2027 fiscal year to the same category for which
they are encumbered in the previous year.
This ordinance shall take effect July 1, 2026.
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders –
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renee F. Turk –
Passed:
Effective:
/s/ Renee F. Turk
Mayor
ATTEST:
H. Robert Light
Clerk of Council
City of Salem, Virginia
Page 66 of 66