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CITY OF LEWISTON
FISCAL YEAR 2026 FORGONE TAX LEVY & ACCRUAL
PUBLIC HEARING NOTICE
AUGUST 25, 2025 - 6:00 pm
Notice is hereby given that the Lewiston City Council will hold a public hearing to consider the utilization of a portion of forgone taxes in the amount of $241,295, pursuant to Idaho Code 63-801(1)(e). The current forgone balance of the City of Lewiston is $3,703,441. Taking the requested amount for Fiscal Year 2026 will bring the forgone balance down to approximately $3,462,146. The City of Lewiston is requesting the use of forgone taxes for the purposes of maintenance and operations pursuant to Idaho Code 63-802(1)(e)(ii). The funds would be deposited in the General Fund for the uses described above.
Additionally, notice is hereby given that the Lewiston City Council will hold a public hearing for the consideration of accruing forgone tax (i.e., reserving the right to recover forgone tax) for the fiscal year ending September 30, 2026, pursuant to Idaho Code 63-802(1)(f). Forgone tax equates to the amount of property tax the City Council elects to not levy for amounts that are less than the 3% increase permitted for the 2026 fiscal year. Forgone taxes may be levied in future years if the City Council deems appropriate. The potential amount of forgone taxes will not exceed 3% of the prior year's base property taxes ($723,884) and will be determined after the final reading and adoption of the City's Fiscal Year 2026 budget on August 25, 2025.
Said public hearings will be held at the Lewiston City Library, 2nd Floor, 411 D Street, Lewiston, Idaho on August 25, 2025 at 6:00 p.m. At said hearings, all interested persons may appear and show cause, if any, why the proposed forgone utilization in the budget and forgone tax accrual should or should not be adopted. Anyone desiring accommodations for disabilities relating to the public hearings should contact City Hall at (208) 746-3671 ext. 6202 at least 48 hours before the public hearing.
Dated July 28, 2025
Aimee M. Gordon, City Treasurer
Publication dates for notices of public hearing are August 17 and August 24, 2025 in the Lewiston Tribune.