Manhattan Fire Board Reviews Financials, Navigates ‘No Tax on Overtime’ Law

Manhattan Fire Protection District Meeting | March 16, 2026

Article Summary: The Manhattan Fire Protection District reviewed its early 2026 financial status while command staff outlined upcoming administrative hurdles, including compliance with new overtime tax laws and health insurance thresholds.

Fire District Financial and Administrative Key Points:

• Ambulance fees accounted for $76,359.00 in early revenue, representing 14% of the budgeted amount.

• Overall district expenditures are tracking at 17% of the total budget for the fiscal year.

• The district is seeking legal and accounting guidance to navigate confusion surrounding the new “No Tax on Overtime” law.

• Officials are currently evaluating Affordable Care Act (ACA) thresholds to determine insurance eligibility for qualifying part-time members.

The Manhattan Fire Protection District Board of Trustees on Monday, March 16, 2026, reviewed its early-year financial health and discussed a series of complex administrative and regulatory challenges facing the department.

During the meeting at Fire Station #81, James Howard of Governmental Accounting joined via Zoom to present the district’s two-month financial analysis for February.

Howard reported that early into the fiscal cycle, the district has collected 2% of its total budgeted revenue. A specific bright spot in the revenue stream came from ambulance service billing. According to Howard, the district collected a total of $76,359.00 in ambulance fees, which accounts for 14% of the anticipated budget for that line item.

On the spending side, Howard noted that expenditures are currently looking good, sitting at 17% of the overall budget. He added that the financial team will continue to closely monitor fluctuating interest rates. The board approved the treasurer’s report and the payment of bills on a motion by Trustee Brian Hupe, which was seconded by Trustee Bill Weber.

Following the financial breakdown, Fire Chief Steve Malone outlined several administrative projects and regulatory reviews currently underway at the district.

A primary point of discussion was the evolving “No Tax on Overtime” law. Chief Malone reported that the new legislation is actively being reviewed by the district, noting that “there is confusion” regarding its implementation. To ensure total compliance, the district plans to hold a dedicated meeting with District Attorney John Motylinski of Ottosen Britz and the district’s accountant to receive further direction.

Additionally, the district is working through health care compliance metrics. Malone stated that the administration is discussing the Affordable Care Act (ACA) and reviewing the required thresholds to offer health insurance to qualifying part-time members. The chief noted that this evaluation is currently in progress.

In other administrative news, Malone reported that the district’s current 2025 financial audit is underway. He expressed his intention to have the completed audit presented to the trustees at the next board meeting. He also informed the board that the district recently underwent a successful Insurance Services Office (ISO) evaluation, praising Deputy Chief Dave Piper for his work preparing the requested reports and documents.

Looking forward to operational upgrades, the chief noted that a new telephone system is scheduled to be installed at the department on April 9 and 10.