Whitefish’s proposed 2014 city budget reflects a growing tax base that will allow certain city departments to receive additional funding while keeping the tax rate even.

The $36.56 million budget anticipates a 4 percent growth in the tax base over 2013.

City Council took a first look at the budget during a work session May 28.

Included in the budget is a 10.5 percent increase to the year-end cash balance — leaving the city with a cash reserve of roughly $980,000 at the end of the fiscal year.

City Manager Chuck Stearns said the balance is on par with other cities in the state that are trying to increase their yearly savings. The fiscal year 2013 year-end balance is also on track to be higher than budgeted.

“We’re trying to have a balanced budget that, at the year end, causes the balance to bump up by not spending,” Stearns said. “I’m trying to build up the balance through budget savings.”

The 2014 budget shows an increase in general fund spending of 9.21 percent. The biggest increase is allocated to police, fire, and parks and recreation. The budget also includes funds for an additional position in the planning department.

A 3.7 percent pay increase for city workers is being proposd. This includes a 1.7 percent cost-of-living increase and a 2 percent longevity adjustment. Overall payroll expenses are expected to increase about $395,000.

Stearns said he felt the pay bump is justified because it’s possible to fund all other areas of the budget and the pay raises without an increase in taxes.

The resort tax fund is anticipated to increase in collections for 2014 to about $1.93 million — roughly $200,000 more than the previous budget. Projects expected to be funded from resort tax money include two road projects, reconstruction of the Riverside Park tennis courts, a $25,000 contribution to the Memorial Field stadium project and purchase of park equipment.

Mayor John Muhlfeld noted that the resort tax fund is expected to result in about $600,000 in property tax relief for the city.

City Council will hold another work session on the budget Monday, June 10 at 6 p.m. at City Hall.