On September 14, 2026, the Evansville Vanderburgh Public Library (EVPL) presented its proposed 2027 budgets and tax levies to the Evansville City Council during a pre-meeting work session. Finance Director Laurie Tomlin, joined by CEO Scott Kinney, CO Heather Kelsey, and Willard Library Executive Director George Carter, provided an overview of the budget documents and updates on library projects and programming. The council asked questions and expressed appreciation for the library’s fiscal prudence and community impact.
Budget Overview: Tomlin presented a total estimated budget of $23,867,346 across all five funds, representing a 2.1% increase—well under the 3% maximum allowed for libraries under new state legislation (House Enrollment Act 1406, which capped library budget growth at half of the 6% maximum levy growth quotient). This kept the library in non-binding review status. The budget was previously reviewed by the DLGF during a virtual workshop and a public hearing was held on September 10, 2026. Adoption is scheduled for October 8, 2026 at 4:30 p.m. at Central Library.
Levy Rate Explanation: Tomlin explained that due to a standard reduction in assessed value recommended by the DLGF, some forms show inflated levy rates for the operating fund, Willard Special Library Fund, and debt service fund, but these will level out during certification. The operating fund will not exceed the maximum levy, debt service will remain rate neutral, and the Willard fund will be held to the statutory maximum rate of 0.0167 per $100.
Council Questions: Robert Gunter asked about the impact of legislative changes. Tomlin reiterated the 3% budget growth cap. Council members expressed appreciation for the library’s conservative budgeting, with one stating, "I appreciate that you're not raising it the full amount. That's excellent."
Building Projects: EVPL provided updates:
Programming Success: Summer reading programs saw increased attendance after years of decline, with over 600 programs held in two months. The library is already planning 2027 summer reading and arts programming. Upcoming author events include Arwen Donahue (on Wednesday, September 16, 2026) and Tony Tipton Martin (October 22, 2026).
I think we can hear from the library, shall we? Look at this, it gets serious all of a sudden. And the crowd goes silent. We're talking libraries. That is true. It's appropriate. Budgets. Good evening. I'm Laurie Tomlin, Director of Finance for the Evansville Vanderburgh Public Library. I'd like to thank you for allowing us to share our 2027 proposed budgets and tax levies with the council before your regular meeting starts this evening. Though the forms presented are the same as prior years, I want to give a brief overview of the budget documents provided before introducing my accompanying counterparts. And I'm going to follow a script so I don't ramble on and take all your time. All budget forms were previously reviewed by the DLGF Southwest representative during the 2026 virtual budget workshop. An estimated budgets and corresponding levy rates were calculated per the prescribed method of the DLGF at or under the state maximum growth quotient of 6%. The EVPL's own public hearing of 2027 budgets was held during its regularly scheduled meeting last Thursday, September the 10th. And the adoption meeting is scheduled for October the 8th at 4.30 p.m. at Central Library. While you're looking at the notice for taxpayer, the top form that was handed out this evening, form three. I'd like to draw your attention to the total estimated budgets for all five funds, which is a 2.1% increase well under the 3% maximum allowed under new legislation in which the libraries are only allowed to increase their budgets by half of what the maximum levy growth quotient is. That number is 23,867,346. So you can see we're a little over 200,000 less than what we could have increased our budget. And that keeps us in a non-binding review status. And this is due in large part to EVPL preparing conservative revenue estimates based on legislative changes on future budgets and in consideration of long-term sustainability of our recurring expenses. In accordance with other local government agencies here in Vandenberg County. As in past years, we used a standard reduction on the recommendation of the DLGF in the event appeals or other factors applied reduce the net assessed value in the fall before levies are certified. Therefore, what Form B reflects on this document is an inflated levy rate for the operating fund, Willard Special Library Fund, and our debt services fund. But rest assured the three funds eligible for levied taxes will all level out during the certification process by the DLGF once the actual net assessed value is applied. So in theory, the operating fund will not exceed the maximum levy amount that is reflected on Form 3. The debt service fund will remain rate neutral, and the levy amount adjusted to ensure the total operating budget at the December 31st, 2027 does not exceed 15% of the 2028 repayment schedule for all of our debts. And that's allowable by law. And the special library fund, which is Willard, will be held to the maximum rate of 0.0167 per $100, and that's also set by state statute. Any questions about the budget forms that were presented? I feel like Robert Gunter has 12 questions ready. Ready for you. I just I feel like this is his moment to shine. I'm just kidding, Robert. I heard you um I heard you say I um due to changes in law and statute. Can you please just give an overview of how things have changed or what changes you have to you had to make because of this? Sure. Um the libraries throughout the state of Indiana were based on House Enrollment Act 1406, I believe was the number. Uh there was language put into that in which all libraries within the state of Indiana, public libraries, are mac their maximum growth of their budgets, not their levy, but their budgets was half of what the maximum levy growth quotient is set by the state. And so the state set that at 6% this year. That means the libraries throughout the state of Indiana only allowed to increase their budget by 3% to remain in non-binding review. If you go over the 3%, which you can, that just puts us in binding review, and we'd be in front of you for a totally different purpose tonight. Any other questions? I appreciate that you're not raising it the full amount. That's that's excellent, and you're staying within your guidelines. Um just want to thank you all for the good work you do and wondered if you had any updates on the um just the libraries in general, the different building projects that are out there. Sure. Oh, now that's a good time to introduce my counterparts.