Non-Operating Budget
Non-Operating Budget
FY27 Proposed: $27,782,150 · Change vs FY26: +$778,608 (+2.88%) · Share of total budget: 17.6%
The Non-Operating Budget covers obligations of the City that fall outside day-to-day department operations: debt service, the County tax assessment, capital outlay, rolling stock, IT equipment replacement, property and liability insurance, the City’s contribution to overlay (tax abatements), contingency, landfill closure monitoring, and a small set of other obligations.
For FY27 it totals $27,782,150, an increase of $778,608 or 2.88% over FY26. The largest single component remains Debt Service at $14,327,355 (51.6% of non-operating). The City’s Rockingham County tax obligation is the second largest at $6,225,610 (22.4%), and is set by the County’s adopted budget and Portsmouth’s equalized share. Notable line-level changes include Property and Liability up $167,945 (33.06%), IT Equipment Replacement up $105,900 (9.70%), and a $400,000 reduction in outside-counsel professional services.
Top-10 spending categories
FY27 proposed allocation by line item, ranked.
Three-year trend
FY25 actual through FY27 proposed.
FY27 point shown as a diamond marker — it is proposed, not adopted.
Line items
| Category | FY25 Actual | FY26 Budget | FY27 Proposed | ||
|---|---|---|---|---|---|
| Debt Service and Related Expenditures | — | $14,311,948 | $14,327,355 | +$15,407 | +0.11% |
| Rockingham County Tax | — | $6,000,870 | $6,225,610 | +$224,740 | +3.75% |
| Other Non-Operating | — | $1,723,059 | $2,362,375 | +$639,316 | +37.10% |
| Capital Outlay | — | $1,560,000 | $1,560,000 | $0 | 0.00% |
| IT Equipment Replacement | — | $1,091,250 | $1,197,150 | +$105,900 | +9.70% |
| Rolling Stock | — | $789,000 | $836,500 | +$47,500 | +6.02% |
| Property & Liability (excl. School) | — | $508,005 | $675,950 | +$167,945 | +33.06% |
| Contingency | — | $300,000 | $300,000 | $0 | 0.00% |
| Landfill Closure (Coakley/Jones) | — | $259,410 | $237,210 | -$22,200 | -8.56% |
| Overlay Interest Expense | — | $60,000 | $60,000 | $0 | 0.00% |
| Professional Services — Outside Counsel | — | $400,000 | $0 | -$400,000 | -100.00% |
Click the column headers to sort by $ change or % change. Subtotal rows stay at the bottom.