West Villages	
Improvement District	
Unit 6 - Master Irrigation Utility	

Proposed Budget For	
Fiscal Year 2025/2026	
October 1, 2025 - September 30, 2026	

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY BUDGET
FISCAL YEAR 2025/2026

REVENUES	
FISCAL YEAR	
FISCAL YEAR	
FISCAL YEAR	

COMMENTS	
	2023/2024	2024/2025	2025/2026		
	ACTUAL	BUDGET	BUDGET		

Well Availability Charge	
$	341,287.01	
$	349,127.00	
$	465,000.00	
Excludes Gran Paradiso ERUs	

Base Charge	
$	136,698.13	
$	196,750.00	
$	265,000.00	
Excludes Gran Paradiso ERUs	

Water Usage	
$	728,110.72	
$	935,704.00	
$	1,260,000.00	
Increases due to additional Units	

Interest / Other Income	
$	266,915.53	
$	-	
$	241,500.00	
Unit 1 & 3 Irrigation Common Area	

Special Assessment (1)	
$	492,026.50	
$	404,255.00	
$	829,787.00	
Special Assessment for Gran Paradiso HOA Irrigation Lawsuit	

Total Revenues	
$	1,965,037.89	
$	1,856,708.30	
$	3,061,287.00		

Developer Subsidy for Capital / Operating	
$	-	
$	454,296.00	
$	1,035,000.00		

Total Funds Available	
$	1,965,037.89	
$	2,374,584.30	
$	4,096,287.00		

EXPENDITURES					

Engineering	
$	242,731.15	
$	100,000.00	
$	150,000.00		

Professional Services	
$	-	
$	100,000.00	
$	150,000.00	
FDEP Reporting, WUP Management etc.	

Engineering - Extraordinary	
$	27,400.00	
$	25,000.00	
$	25,000.00		

Management	
$	40,000.00	
$	80,000.00	
$	120,000.00		

Operations Administration	
$	148,000.00	
$	210,000.00	
$	240,000.00	
Anticipated additional staff member	

Legal	
$	1,899.00	
$	10,000.00	
$	10,000.00		

Legal - Extraordinary Cost (GP Lawsuit)	
$	291,851.18	
$	350,000.00	
$	750,000.00	Gran Paradiso Irrigation Lawsuit 2025/2026- Anticipated Expenses	

Audit	
$	2,908.80	
$	5,000.00	
$	5,000.00		

Miscellaneous	
$	32,584.44	
$	15,000.00	
$	25,000.00		

Misc - Extraordinary Cost (GP Lawsuit)	
$	19,904.88	
$	30,000.00	
$	30,000.00	Gran Paradiso Irrigation Lawsuit 2025/2026 Anticipated Expenses	

Utility System - Repairs & Maintenance	
$	373,479.42	
$	240,000.00	
$	475,000.00	
Annual Hoover Pump Maintenance $71,482 (2024/2025)	

Electricity	
$	148,754.26	
$	175,000.00	
$	230,000.00	
Additional pump stations for Village D, Village K/G Pumps	

Water (Purchase Reclaimed Water)	
$	102,880.70	
$	125,000.00	
$	125,000.00		

Fuel & Oil	
$	-	
$	20,000.00	
$	20,000.00	
Generators, if needed at well 83	

Well Availability Payment	
$	-	
$	349,127.00	
$	465,000.00		

Base Charge Payment	
$	-	
$	196,750.00	
$	265,000.00	
Money tranfered to capital recovery account	

Infrastructure Improvements	
$	179,482.73	
$	250,000.00	
$	900,000.00	
New Wells 88, 89, 90	

PIL Extraordinary Erosion	
$	-	
$	35,000.00	
$	35,000.00		

Insurance	
$	-	
$	-	
$	26,500.00	
New line item 25/26	

Total Expenditures	
$	1,611,876.56	
$	2,320,329.30	
$	4,046,500.00		

County Appraiser & Tax Collector Fee	
$	-	
$	(8,085.00)	
$	(16,596.00)	
2% County Collection Fee	

Discounts for Early Payments	
$	-	
$	(16,170.00)	
$	(33,191.00)	
4% Early Payment to County Discount	

Excess / (Shortfall)	
$	353,161.33	
$	-	
$	-		

(1) Estimated 2025/2026 Assessable Entities =	3,929	

Per Unit Gross Special Assessment Rate =	$211.20