Bow Board of Selectmen on Dec. 3 reviewed a proposed 2025–26 town budget that the presenter said would raise the town portion of the property-tax rate to $4.91 per $1,000 of assessed value, up from $4.62 — a proposed 6.2% increase for the town portion alone. The board spent more than an hour walking through operating and revenue assumptions, personnel requests and contract changes that drive that projected increase.

The budget presenter (Speaker 4) said the estimate is the town portion only and that the proposed rate reflects a combination of revenue changes and spending needs: "the estimated tax in tax rate impact of the budget that's being proposed at this point, is $4.91, which is an increase from $4.62," the presenter said. The presentation highlighted recent capital work — about 4.5 miles of road paving and a new bridge — and noted stronger motor-vehicle and permit revenues tied to a new cloud permitting system.

Why it matters: The numbers the board reviewed affect homeowners' bills and choices about personnel and services. Board members repeatedly requested clearer, line-by-line offsets before committing to new positions or revenue assumptions; the body agreed on three immediate follow-ups: a full breakdown of offsets tied to the fire department request, a review of family-plan uptake assumptions for new police hires, and a closer look at ambulance-fee history and projections.

Key spending and revenue items discussed included a proposed new full-time fire administrative captain, personnel cost changes, a larger solid-waste contract with Casella and uncertain ambulance revenue. Speaker 7, who led the operating-budget discussion, said the captain would consolidate duties currently split among employees — including emergency-management and health-officer responsibilities — and estimated the position's total cost at about $140,000 with benefits. "The total cost of this position is around 140,000 with benefits," Speaker 7 said, and agreed to provide a detailed breakdown of offsets tied to the retirement and role consolidation.

Board members pressed for specifics about what would be reduced elsewhere to offset that hire. Selectmen noted the budget eliminates a part-time inspection/plan-review role previously filled by Tom Ferguson and asked staff to show the net effect when the captain position is added. Speaker 2 asked the presenter for the planned "net number" and Speaker 7 agreed to provide it.

Personnel costs also factored prominently. The budget includes a 3% cost-of-living adjustment and reflects an estimated 3.4% decrease in health-insurance costs because the town moved into a smaller insurance pool; dental insurance was noted as increasing about 5%. The board questioned the conservative assumption that all four budgeted open police positions would take family health plans. Board members said that worst-case modeling is prudent but asked the police chief to provide historical uptake so the board can better estimate exposure. "If the police department hires someone that didn't need a family plan, how would we see the change in what was budgeted to what is actually spent?" one selectman asked; Speaker 7 said any savings would show up in the health-insurance line and that the town can offer buyouts.

Solid-waste costs were singled out as a near-term pressure: Speaker 7 said the town's new contract with Casella increases the budget by roughly $169,000 and amounts to about a $0.09 impact on the tax rate, with the school district contributing about $49,000 toward pickup costs. Board members asked whether that figure covers both curbside trash and single-stream recycling; staff confirmed it does and noted recycling costs are highly variable due to contamination and market prices for recyclable material.

Ambulance revenues remain uncertain. Speaker 7 left ambulance fees flat pending further data and agreed to provide end-of-year actuals; board members noted a state bill to end balance billing could materially change ambulance-revenue assumptions and asked the fire chief to provide updated projections.

The board did not take any vote on the budget at the meeting; instead members requested follow-up materials, including a breakdown of offsets related to the proposed fire position, historical uptake of family insurance plans for police hires, and recent ambulance revenue and interest-income figures. The chair summarized those three immediate follow-ups and said the board will revisit the budget with that information, and that department heads will be called in as necessary.

Next step: staff will return with the requested line-item breakdowns and historical data so selectmen can refine revenue assumptions and the net cost of proposed personnel changes before the town moves to a final proposed warrant for the town meeting.