HIGHLAND — The Town of Highland adopted its 2027 budget on October 13, increasing spending by 5.11 percent while reducing the amount to be raised through property taxes by 4.08 percent.

The $3.77 million budget represents an increase of approximately $183,000 over 2026, while the town’s property tax levy will fall from $2.44 million to $2.34 million, a reduction of nearly $100,000.

The decrease is made possible by higher projected revenues from sources other than property taxes, which are expected to increase by approximately $283,000 to $1.42 million.

Town Supervisor John Pizzolato credited the board’s grant-seeking efforts for helping to reduce the tax burden, pointing to approximately $425,000 in grants secured over the past year.

The town also anticipates additional revenue from permits, inspections and state highway funding.

Despite the overall levy reduction, the highway department will require more property tax revenue in 2027.

Highway appropriations increase by approximately $148,400, or 8.6 percent, to $1.87 million. The amount to be raised through property taxes for highway operations will increase by approximately $77,400 to $1.45 million.

Employee benefits account for much of the additional highway spending. Health insurance appropriations rise from $280,000 to $350,000, while retirement and Social Security expenses are also increasing.

General Fund appropriations, meanwhile, rise approximately 1.4 percent to $1.55 million, although the General Fund tax levy declines by nearly $190,000.

The town is also projecting substantially higher revenues from its code enforcement operations. Permit revenue is expected to increase from $50,000 to $125,000, while safety inspection fees are projected to rise from $16,000 to $40,000.

During the meeting, officials attributed improvements in code department collections partly to efforts to bring unpermitted short-term rentals into compliance. Pizzolato said code office revenues had already exceeded the town’s 2026 projections by approximately $56,000.

The budget also reflects the town’s transition from contracted Sullivan County Sheriff’s Office patrols to its reestablished constabulary.

The constabulary receives a $110,000 operating appropriation, including $66,513 for personnel, $8,775 for equipment and $34,712 for contractual expenses.

Pizzolato explained that the town’s previous arrangement with the Sheriff’s Office had cost approximately $105,000 annually. The town has also financed constabulary startup expenses through borrowing and received approximately $94,400 in state grant funding toward startup costs.

An additional $57,120 is budgeted for constabulary debt service in 2027.

Other changes include a reduction of approximately $111,400 in building appropriations, from $320,222 to $208,778, as the town continues work on municipal building renovations.

The community beautification budget increases from $2,500 to $30,000, while the town clerk’s office and legal services also receive larger appropriations.

Although Highland’s overall property tax levy is declining, individual tax bills will depend on property assessments, applicable taxing districts and final tax rates.