Attachment E - City Manager's Budget Schedules 1 to 11.pdf
Extracted text (via pymupdf)
44755 characters
2024-25 SCHEDULE 1
RESOURCES AND EXPENDITURES BY FUND
ACTUAL
(In Thousands of Dollars)
Beginning
Fund Balance
Revenue 1/
Recovery and
Proceeds
Interfund
Transfers-In
Interfund
Transfers-Out
Total
Operating
Capital
Debt Service
Total
Ending Fund
Balance
293,513
435,262
8,607
1,398,588
(164,717)
1,971,253
1,700,516
48,955
-
1,749,471
221,782
-
44,628
153
10,513
(3,973)
51,320
50,583
737
-
51,320
-
-
23,385
273
117,410
(10,559)
130,509
129,926
582
-
130,509
-
-
6,296
-
425
(1,507)
5,214
5,214
-
-
5,214
-
293,513
509,571
9,032
1,526,936
(180,756)
2,158,296
1,886,240
50,274
-
1,936,513
221,782
-
2,092,487
-
-
(2,092,487)
-
-
-
-
-
-
87,081
169,114
1,446
60,640
(63,907)
254,373
83,355
87,153
-
170,508
83,865
25,900
1,116
202
7,994
(768)
34,444
132
10,940
-
11,072
23,373
-
23
-
82,194
-
82,217
-
-
82,217
82,217
-
21,356
8,365
97
-
(2,067)
27,750
1,719
4,288
-
6,007
21,743
(775)
3,413
176
-
-
2,815
3,255
-
-
3,255
(440)
35,854
83,105
11,170
-
(6,683)
123,446
86,148
5,651
-
91,798
31,648
7,235
13,786
77
-
-
21,098
11,204
-
-
11,204
9,894
10,852
884
102
2,671
(5)
14,503
5,680
-
-
5,680
8,823
5,402
145
-
13,354
(27)
18,873
15,343
-
-
15,343
3,530
8,234
206
47
44,891
(846)
52,532
34,590
-
-
34,590
17,942
91,963
5,590
3,023
53,418
(110)
153,884
6,520
67,772
-
74,292
79,592
12,167
-
-
13,382
-
25,549
12,828
-
-
12,828
12,721
14,671
-
13
21,834
(15,612)
20,906
18,594
-
-
18,594
2,312
25,030
978
-
21,367
(293)
47,083
22,955
-
-
22,955
24,128
23,378
74
5
89,216
(1,717)
110,956
91,297
-
-
91,297
19,658
(2,247)
68,858
15
374
(1,613)
65,387
69,031
6,714
-
75,746
(10,359)
3,723
6,379
-
-
-
10,103
3,876
1,955
-
5,831
4,271
100
137,459
-
52
(1,269)
136,342
-
-
136,342
136,342
-
104,267
8,269
87
29,970
(16,631)
125,961
2,933
2,736
-
5,669
120,292
(1)
9
-
-
-
8
-
-
-
-
8
451,818
52,276
9,694
368,698
(11,704)
870,781
243,348
136,924
-
380,273
490,509
223,093
63,013
326
64,941
(6,337)
345,037
71,554
17,445
-
89,000
256,038
(11,598)
420,594
19,274
690
(1,029)
427,931
348,038
96,254
-
444,292
(16,361)
1,137,505
3,136,142
45,752
875,685
(2,223,107)
2,971,979
1,132,399
437,833
218,559
1,788,792
1,183,187
754,130
658,369
8,223
19,664
(23,894)
1,416,493
367,323
132,120
96,575
596,018
820,475
169,706
40,449
1,510
98,768
(18,494)
291,940
70,375
5,281
23,690
99,346
192,593
54,170
216,762
1,832
6,987
(14,639)
265,113
174,051
5,914
10,147
190,112
75,001
242,373
334,948
8,733
110,632
(126,760)
569,927
144,522
94,635
62,673
301,830
268,097
120,023
675,645
6,369
173,018
(242,132)
732,922
309,166
147,464
144,163
600,793
132,129
1,340,403
1,926,173
26,670
409,070
(425,919)
3,276,394
1,065,437
385,414
337,247
1,788,099
1,488,295
2,771,421
5,571,886
81,453
2,811,691
(2,829,782)
8,406,669
4,084,076
873,522
555,807
5,513,404
2,893,264
1)
2)
3/
4/
The negative balance in Grants is due to the timing of posting revenues and expenditures.
Special Revenue Funds
Excise Tax
Arizona Highway User Revenue
Capital Construction
General Funds
Sports Facilities, Bioscience & Tourism
Transit 2000
Public Safety Enhancement - Fire
Public Safety Enhancement - Police
Public Safety Expansion - Fire
Public Safety Expansion - Police
Regional Transit 3/
Neighborhood Protection - Block Watch
Neighborhood Protection - Fire
Other Restricted
Grants 4/
Total Special Revenue Funds
Regional Wireless Cooperative
Secondary Property Tax
Parks
Cable Television
Total General Funds
Transportation 2050
Golf
Neighborhood Protection - Police
Parks and Preserves
City Improvement
Community Reinvestment
Court Awards 2/
Development Services
Resources
Expenditures
General fund sales tax revenue is reflected as a transfer-in from the excise tax fund. Total transfer equates to $1,336.4 million, and is included in the General Funds revenue total of $1,846.0 million shown on
Schedule 2.
The negative balance in Court Awards is due to the timing of reimbursement for approved Court Awards' eligible expenditures.
The negative balance in Regional Transit is due to the timing of reimbursements for project costs from the regional transportation plan (Proposition 400) and the timing of regional partners' payments.
Wastewater
Water
Total Enterprise Funds
Total Operating Funds
Enterprise Funds
Aviation
Convention Center
General Fund
Solid Waste
Library
ATTACHMENT E
2025-26 SCHEDULE 1
RESOURCES AND EXPENDITURES BY FUND
PROPOSED ESTIMATE
(In Thousands of Dollars)
Beginning
Fund Balance
Revenue 1/
Recovery and
Proceeds
Interfund
Transfers-In
Interfund
Transfers-Out
Total
Operating
Capital
Debt Service
Total
Ending Fund
Balance
221,782
442,909
6,000
1,487,326
(161,010)
1,997,008
1,695,596
52,134
-
1,747,730
249,278
-
47,176
-
9,081
(4,241)
52,015
51,045
970
-
52,015
-
-
22,697
-
113,413
-
136,111
132,991
3,119
-
136,111
-
-
5,600
-
-
(36)
5,564
5,564
-
-
5,564
-
221,782
518,383
6,000
1,609,820
(165,287)
2,190,698
1,885,196
56,224
-
1,941,420
249,278
-
2,264,775
-
-
(2,264,775)
-
-
-
-
-
-
83,865
171,589
1,877
-
(4,241)
253,090
94,649
102,971
-
197,620
55,470
23,373
1,059
27
5,850
-
30,309
140
21,091
-
21,232
9,077
-
-
724
92,484
-
93,208
-
-
93,208
93,208
-
21,743
12,767
136
-
(2,067)
32,579
2,647
4,875
-
7,522
25,057
(440)
3,511
84
-
-
3,154
3,154
-
-
3,154
-
31,648
98,821
30
-
(6,848)
123,651
92,121
5,763
-
97,883
25,768
9,894
13,943
7
-
-
23,844
12,747
2,000
-
14,747
9,097
8,823
881
26
3,120
(7)
12,843
5,679
-
-
5,679
7,164
3,530
101
-
15,590
(37)
19,184
14,776
-
-
14,776
4,408
17,942
507
5
43,661
(1,834)
60,281
40,757
-
-
40,757
19,524
79,592
4,488
231
62,372
(150)
146,534
7,419
102,054
-
109,474
37,060
12,721
-
-
13,008
-
25,729
12,999
-
-
12,999
12,730
2,312
-
5
21,224
(617)
22,924
19,503
-
-
19,503
3,422
24,128
881
-
24,951
(298)
49,661
24,403
-
-
24,403
25,259
19,658
-
-
99,793
(1,717)
117,734
103,015
-
-
103,015
14,718
(10,359)
85,555
-
366
-
75,562
52,788
7,198
-
59,986
15,576
4,271
13,038
-
-
-
17,310
13,060
2,148
-
15,208
2,101
-
148,699
-
1,466
-
150,165
-
-
150,165
150,165
-
120,292
8,026
-
29,944
(36,635)
121,627
4,810
8,531
-
13,341
108,285
8
-
-
-
(8)
-
-
-
-
-
-
490,509
54,010
1,944
426,175
(79,452)
893,186
334,248
182,581
-
516,829
376,357
256,038
53,803
934
76,835
(1,378)
386,231
104,444
31,130
-
135,574
250,656
(16,361)
565,359
6,016
1,195
(120)
556,089
370,200
135,035
-
505,235
50,855
1,183,187
3,501,813
12,046
918,033
(2,400,185)
3,214,894
1,313,558
605,378
243,373
2,162,310
1,052,584
820,475
679,079
19,057
32,822
(19,423)
1,532,011
428,284
632,532
88,136
1,148,952
383,059
192,593
42,668
1,128
94,192
(5,511)
325,070
77,923
10,454
23,684
112,062
213,008
75,001
220,005
491
-
(14,661)
280,836
191,549
10,863
9,391
211,803
69,033
268,097
341,331
1,053
8
(65,168)
545,321
163,958
156,870
63,211
384,039
161,282
132,129
692,748
7,826
5,000
(77,991)
759,712
343,565
196,431
157,708
697,703
62,008
1,488,295
1,975,830
29,556
132,022
(182,753)
3,442,949
1,205,278
1,007,151
342,131
2,554,560
888,390
2,893,264
5,996,026
47,602
2,659,875
(2,748,225)
8,848,541
4,404,033
1,668,753
585,504
6,658,289
2,190,252
1)
Special Revenue Funds
Excise Tax
Arizona Highway User Revenue
Capital Construction
General Funds
Parks
Cable Television
Total General Funds
Public Safety Enhancement - Fire
Public Safety Enhancement - Police
Public Safety Expansion - Fire
Public Safety Expansion - Police
Regional Transit
Neighborhood Protection - Block Watch
Neighborhood Protection - Fire
Neighborhood Protection - Police
Parks and Preserves
City Improvement
Community Reinvestment
Court Awards
Development Services
Golf
Total Special Revenue Funds
Regional Wireless Cooperative
Secondary Property Tax
Transportation 2050
Sports Facilities, Bioscience & Tourism
Transit 2000
Resources
Expenditures
General fund sales tax revenue is reflected as a transfer-in from the excise tax fund. Total transfer equates to $1,405.2 million, and is included in the General Funds revenue total of $1,923.6 million shown on
Schedule 2.
Wastewater
Water
Total Enterprise Funds
Total Operating Funds
Enterprise Funds
Aviation
Convention Center
General Fund
Solid Waste
Library
Other Restricted
Grants
2026-27 SCHEDULE 1
RESOURCES AND EXPENDITURES BY FUND
PROPOSED BUDGET
(In Thousands of Dollars)
Beginning
Fund Balance
Revenue 1/
Recovery and
Proceeds
Interfund
Transfers-In
Interfund
Transfers-Out
Total
Operating
Capital
Debt Service
Total
Ending Fund
Balance
249,278
458,839
5,500
1,546,158
(167,673)
2,092,102
2,041,223
50,879
-
2,092,102
-
-
49,335
-
10,786
(4,241)
55,881
55,831
50
-
55,881
-
-
23,767
-
113,392
-
137,160
137,160
-
-
137,160
-
-
5,000
-
799
-
5,799
5,799
-
-
5,799
-
249,278
536,941
5,500
1,671,136
(171,914)
2,290,941
2,240,012
50,929
-
2,290,941
-
-
2,331,623
-
-
(2,331,623)
-
-
-
-
-
-
55,470
171,765
1,877
-
(4,248)
224,865
103,259
95,078
-
198,337
26,528
9,077
985
27
5,659
-
15,748
140
9,311
-
9,452
6,296
-
-
-
91,591
-
91,591
-
-
91,591
91,591
-
25,057
7,811
21
-
(2,932)
29,957
2,548
4,415
-
6,963
22,993
-
3,170
34
-
-
3,204
3,170
-
-
3,170
34
25,768
112,221
30
-
(6,848)
131,171
112,427
1,327
-
113,753
17,417
9,097
14,357
5
-
-
23,459
12,910
2,000
-
14,910
8,548
7,164
291
26
3,179
(8)
10,651
5,027
-
-
5,027
5,624
4,408
94
-
15,884
(39)
20,348
15,274
-
-
15,274
5,073
19,524
471
5
44,482
(7,837)
56,646
43,820
-
-
43,820
12,825
37,060
4,049
-
63,544
(154)
104,499
7,832
51,304
-
59,136
45,363
12,730
-
-
13,257
-
25,987
13,805
-
-
13,805
12,182
3,422
-
-
21,630
(617)
24,435
22,149
-
-
22,149
2,286
25,259
819
-
25,420
(300)
51,198
25,515
-
-
25,515
25,684
14,718
-
-
101,669
(1,725)
114,662
111,543
-
-
111,543
3,119
15,576
120,931
-
-
-
136,507
107,947
8,291
-
116,238
20,269
2,101
19,410
-
-
-
21,512
12,568
6,503
-
19,071
2,441
-
145,819
-
6,805
-
152,624
-
-
152,624
152,624
-
108,285
7,700
-
30,579
(36,661)
109,904
9,463
4,038
-
13,501
96,404
376,357
55,009
1,530
434,840
(23,622)
844,114
323,698
114,781
-
438,479
405,635
250,656
42,223
102
57,686
(1,371)
349,296
100,112
28,425
-
128,537
220,759
50,855
511,552
263
-
(120)
562,550
421,257
101,412
-
522,670
39,880
1,052,584
3,550,300
3,920
916,225
(2,418,105)
3,104,925
1,454,465
426,885
244,215
2,125,565
979,360
383,059
688,740
2,768
16,191
(18,017)
1,072,742
486,641
352,105
156,789
995,534
77,207
213,008
42,242
669
96,761
(15,424)
337,257
85,524
10,622
23,684
119,831
217,426
69,033
221,457
491
-
(14,725)
276,256
203,402
1,448
14,270
219,120
57,136
161,282
345,123
912
-
(21,689)
485,628
186,933
159,211
63,268
409,411
76,216
62,008
726,112
2,966
5,000
(34,171)
761,916
384,679
159,899
157,751
702,330
59,586
888,390
2,023,675
7,806
117,952
(104,025)
2,933,798
1,347,179
683,285
415,762
2,446,226
487,572
2,190,252
6,110,917
17,226
2,705,313
(2,694,044)
8,329,664
5,041,656
1,161,099
659,976
6,862,732
1,466,932
1)
Special Revenue Funds
Excise Tax
Arizona Highway User Revenue
Capital Construction
General Funds
Cable Television
Total General Funds
Public Safety Enhancement - Fire
Public Safety Enhancement - Police
Public Safety Expansion - Fire
Public Safety Expansion - Police
Regional Transit
Neighborhood Protection - Block Watch
Neighborhood Protection - Fire
Neighborhood Protection - Police
Parks and Preserves
City Improvement
Community Reinvestment
Court Awards
Development Services
Golf
Grants
Total Special Revenue Funds
Regional Wireless Cooperative
Secondary Property Tax
Transportation 2050
Other Restricted
Sports Facilities, Bioscience & Tourism
Resources
Expenditures
General fund sales tax revenue is reflected as a transfer-in from the excise tax fund. Total transfer equates to $1,454.4 million, and is included in the General Funds revenue total of $1,991.4 million shown on
Schedule 2.
Wastewater
Water
Total Enterprise Funds
Total Operating Funds
Enterprise Funds
Aviation
Convention Center
General Fund
Solid Waste
Library
Parks
Percent Increase/
Percent Increase/
2024-25
2025-26
Decrease from
2026-27
Decrease from
Revenue Source
Actuals
Estimate
2024-25 Actuals
Budget
2025-26 Estimate
GENERAL FUND
Local Taxes and Related Fees
Local Sales Tax 1/
705,357
797,562
13.1%
811,787
1.8%
Privilege License Fees
3,462
2,503
-27.7%
2,503
0.0%
Other General Fund Excise Taxes
19,756
19,910
0.8%
20,083
0.9%
Subtotal
728,575
819,975
12.5%
834,373
1.8%
State Shared Revenues
Sales Tax
253,980
256,383
0.9%
265,158
3.4%
State Income Tax
351,016
326,128
-7.1%
351,978
7.9%
Vehicle License Tax
87,754
90,376
3.0%
93,423
3.4%
Subtotal
692,750
672,887
-2.9%
710,559
5.6%
Primary Property Tax
213,583
222,719
4.3%
233,412
4.8%
User Fees/Other Revenue
Licenses & Permits
2,823
2,702
-4.3%
2,939
8.8%
Cable Communications
6,296
5,600
-11.1%
5,000
-10.7%
Fines and Forfeitures
8,921
8,606
-3.5%
8,876
3.1%
Court Default Fee
1,027
860
-16.3%
900
4.7%
Fire
97,832
96,196
-1.7%
101,767
5.8%
Hazardous Materials Inspection Fee
1,431
2,080
45.3%
2,798
34.5%
Library Fees
426
408
-4.2%
410
0.4%
Parks and Recreation
10,081
8,622
-14.5%
9,009
4.5%
Planning
1,811
2,228
23.0%
2,012
-9.7%
Police
18,199
18,626
2.3%
19,007
2.0%
Street Transportation
6,137
9,220
50.3%
9,381
1.7%
Other Service Charges
53,100
49,253
-7.2%
47,540
-3.5%
Other
2,974
3,587
20.6%
3,408
-5.0%
Subtotal
211,057
207,989
-1.5%
213,046
2.4%
TOTAL GENERAL FUNDS
1,845,965
1,923,569
4.2%
1,991,390
3.5%
SCHEDULE 2
PROPOSED REVENUES BY MAJOR SOURCE
(In Thousands of Dollars)
Percent Increase/
Percent Increase/
2024-25
2025-26
Decrease from
2026-27
Decrease from
Revenue Source
Actuals
Estimate
2024-25 Actuals
Budget
2025-26 Estimate
SPECIAL REVENUE FUNDS
Neighborhood Protection 1/
54,651
63,860
16.9%
64,401
0.8%
2007 Public Safety Expansion 1/
107,885
125,625
16.4%
127,908
1.8%
Public Safety Enhancement
35,216
34,232
-2.8%
34,887
1.9%
Parks and Preserves 1/
59,008
66,861
13.3%
67,593
1.1%
Transit 2000
9
-
-100.0%
-
NA
Transportation 2050 1/
417,770
480,177
14.9%
489,849
2.0%
Court Awards
3,413
3,511
2.9%
3,170
-9.7%
Development Services
83,105
98,821
18.9%
112,221
13.6%
Capital Construction
7,543
6,909
-8.4%
6,644
-3.8%
Sports Facilities, Bioscience & Tourism
38,239
37,970
-0.7%
38,279
0.8%
Arizona Highway User Revenue
169,114
171,589
1.5%
171,765
0.1%
Regional Transit Revenues
68,858
85,555
24.2%
120,931
41.3%
Community Reinvestment
8,365
12,767
52.6%
7,811
-38.8%
Secondary Property Tax
137,459
148,699
8.2%
145,819
-1.9%
Impact Fee Program Administration
673
733
8.8%
728
-0.6%
Regional Wireless Cooperative
6,379
13,038
+100.0%
19,410
48.9%
Golf Courses
13,786
13,943
1.1%
14,357
3.0%
City Improvement Fund
23
-
-100.0%
-
NA
Other Restricted Revenues
82,607
72,787
-11.9%
61,766
-15.1%
Grants
Public Housing Grants
177,699
219,508
23.5%
214,083
-2.5%
Human Services Grants
69,534
79,163
13.8%
131,022
65.5%
Community Development
16,262
27,189
67.2%
23,015
-15.4%
Criminal Justice
11,874
10,793
-9.1%
23,594
+100.0%
Public Transit Grants
40,330
103,081
+100.0%
26,977
-73.8%
Other Grants
104,895
125,625
19.8%
92,860
-26.1%
Subtotal - Grants
420,594
565,359
34.4%
511,552
-9.5%
SUBTOTAL SPECIAL REVENUE FUNDS
1,714,696
2,002,436
16.8%
1,999,091
-0.2%
ENTERPRISE FUNDS
Aviation
658,369
679,079
3.1%
688,740
1.4%
Water System
675,645
692,748
2.5%
726,112
4.8%
Wastewater System
334,948
341,331
1.9%
345,123
1.1%
Solid Waste
216,762
220,005
1.5%
221,457
0.7%
Convention Center 1/
125,501
136,860
9.1%
139,003
1.6%
SUBTOTAL ENTERPRISE FUNDS
2,011,224
2,070,022
2.9%
2,120,436
2.4%
TOTAL ALL OPERATING FUNDS
5,571,886
5,996,026
7.6%
6,110,917
1.9%
1/ 2025-26 Estimate and 2026-27 Budget include the 0.5 percentage point increase in the City TPT and Use Tax rates effective
July 1, 2025.
(In Thousands of Dollars)
SCHEDULE 2 (Continued)
PROPOSED REVENUES BY MAJOR SOURCE
SCHEDULE 3
PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
(In Thousands of Dollars)
2024-25
2025-26
2026-27
Percent Change from
2025-26
Actuals
Budget
Estimate
Budget
Budget
Estimate
General Government
Mayor's Office
2,597
2,759
2,727
3,155
14.4%
15.7%
City Council
6,725
7,152
7,136
8,273
15.7%
15.9%
City Manager's Office
15,114
23,257
16,638
20,598
23.8%
City Auditor
3,358
3,735
3,695
3,978
7.7%
Information Technology Services
102,018
99,121
100,822
104,971
4.1%
Equal Opportunity Department
4,048
4,355
4,868
5,037
3.5%
City Clerk
5,055
8,533
5,792
9,284
60.3%
Human Resources
28,513
30,177
29,619
30,861
4.2%
Retirement
653
969
812
1,099
35.3%
Phoenix Employment Relations Board
101
135
133
139
4.8%
Law
11,183
12,889
12,926
14,680
13.6%
Budget and Research
4,316
4,498
4,182
4,962
18.6%
Regional Wireless Cooperative
3,876
5,696
13,060
12,568
-11.4%
6.5%
5.9%
15.7%
8.8%
2.3%
13.4%
3.0%
13.9%
10.3%
+100.0%
-3.8%
Finance
38,972
42,145
35,205
43,337
2.8%
23.1%
Communications Office
5,215
5,614
5,564
5,811
3.5%
4.4%
Government Relations
1,749
1,760
1,810
1,922
9.2%
6.2%
Total General Government
233,494
252,795
244,991
270,675
7.1%
10.5%
Public Safety
Police
965,360
1,027,528
1,014,068
1,086,282
5.7%
7.1%
Fire
554,073
603,410
577,659
640,415
6.1%
10.9%
Total Public Safety
1,519,433
1,630,938
1,591,727
1,726,697
5.9%
8.5%
Criminal Justice
City Prosecutor
21,875
24,085
23,430
25,556
6.1%
9.1%
Municipal Court
40,283
43,050
41,817
45,480
5.6%
8.8%
Public Defender
6,806
7,087
6,918
7,416
4.6%
7.2%
Total Criminal Justice
68,964
74,222
72,165
78,452
5.7%
8.7%
Transportation
Street Transportation
112,813
104,196
102,968
114,053
9.5%
10.8%
Aviation
366,793
431,460
427,616
450,917
4.5%
5.4%
Public Transit
328,084
420,213
411,838
437,579
4.1%
6.3%
Total Transportation
807,690
955,870
942,423
1,002,549
4.9%
6.4%
SCHEDULE 3 (Continued)
PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
(In Thousands of Dollars)
2024-25
2025-26
2026-27
Percent Change from
2025-26
Actuals
Budget
Estimate
Budget
Budget
Estimate
Community Development
Planning and Development
93,844
102,661
101,297
113,952
11.0%
12.5%
Housing
176,323
246,222
211,726
207,589
-15.7%
-2.0%
Community and Economic Development
21,524
19,466
29,845
30,069
54.5%
0.8%
Neighborhood Services
38,475
64,121
41,127
55,042
-14.2%
33.8%
Total Community Development
330,166
432,470
383,994
406,652
-6.0%
5.9%
Community Enrichment
Office of Arts and Culture
9,791
9,104
9,088
9,318
2.3%
2.5%
Parks and Recreation
150,627
159,868
156,903
164,278
2.8%
4.7%
Library
52,592
52,484
52,793
56,828
8.3%
7.6%
Phoenix Convention Center
74,079
87,510
81,903
85,330
-2.5%
4.2%
Human Services
150,584
152,994
145,480
137,508
-10.1%
-5.5%
Total Community Enrichment
437,672
461,960
446,167
453,261
-1.9%
1.6%
Environmental Services
Office of Sustainability
981
979
1,059
1,075
9.9%
1.5%
Environmental Programs
4,931
3,406
3,978
3,409
0.1%
-14.3%
Public Works
31,437
37,464
33,750
38,891
3.8%
15.2%
Solid Waste Disposal
173,817
194,487
191,318
202,165
3.9%
5.7%
Water Services
453,253
511,948
506,468
537,293
5.0%
6.1%
Total Environmental Services
664,418
748,283
736,573
782,833
4.6%
6.3%
Non-Departmental Operating
Contingencies
-
293,561
-1.6%
+100.0%
Other Non-Departmental2/
22,239
45,000
(14,006)
-
288,921
31,615
-29.7%
+100.0%
Total Non-Departmental Operating
22,239
338,561
(14,006)
320,536
-5.3%
Total
4,084,076
4,895,099
4,404,033
5,041,656
3.0%
+100.0%
1/ For purposes of this schedule, department budget allocations include Grants.
2/ Other Non-Departmental consists of unassigned vacancy savings, additional pension contribution, and additional grant appropriation.
14.5%
SCHEDULE 4
2026-27 PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
BY SOURCE OF FUNDS
(In Thousands of Dollars)
Total
General
Funds
Special
Revenue
Funds
Enterprise
Funds
General Government
Mayor's Office
3,155
3,155
-
-
City Council
8,273
8,273
-
-
City Manager's Office
20,598
13,050
7,249
299
City Auditor
3,978
3,978
-
-
Information Technology Services
104,971
104,058
-
913
Equal Opportunity Department
5,037
3,812
667
558
City Clerk
9,284
9,284
-
-
Human Resources
30,861
30,861
-
-
Retirement
1,099
90
1,008
-
Phoenix Employment Relations Board
139
139
-
-
Law
14,680
14,401
279
-
Budget and Research
4,962
4,962
-
-
Regional Wireless Cooperative
12,568
-
12,568
-
Finance
43,337
36,447
4,937
1,954
Communications Office
5,811
5,794
18
-
Government Relations
1,922
1,922
-
-
Total General Government
270,675
240,226
26,725
3,724
Public Safety
Police
1,086,282
850,995
235,286
-
Fire
640,415
549,298
91,117
-
Total Public Safety
1,726,697
1,400,293
326,404
-
Criminal Justice
City Prosecutor
25,556
24,346
1,210
-
Municipal Court
45,480
42,388
3,091
-
Public Defender
7,416
7,416
-
-
Total Criminal Justice
78,452
74,151
4,301
-
Transportation
Street Transportation
114,053
3,167
110,886
-
Aviation
450,917
-
-
450,917
Public Transit
437,579
-
437,579
-
Total Transportation
1,002,549
3,167
548,465
450,917
SCHEDULE 4 (Continued)
2026-27 PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
BY SOURCE OF FUNDS
(In Thousands of Dollars)
Total
General
Funds
Special
Revenue
Funds
Enterprise
Funds
Community Development
Planning and Development
113,952
9,190
104,762
-
Housing
207,589
2,079
205,510
-
Community and Economic Development
30,069
11,078
18,203
789
Neighborhood Services
55,042
21,117
33,925
-
Total Community Development
406,652
43,464
362,399
789
Community Enrichment
Office of Arts and Culture
9,318
9,043
275
-
Parks and Recreation
164,278
137,160
27,118
-
Library
56,828
55,831
997
-
Phoenix Convention Center
85,330
4,141
850
80,339
Human Services
137,508
67,002
69,825
680
Total Community Enrichment
453,261
273,177
99,065
81,019
Environmental Services
Office of Sustainability
1,075
855
220
-
Environmental Programs
3,409
2,394
532
484
Public Works
38,891
38,748
142
-
Solid Waste Disposal
202,165
-
-
202,165
Water Services
537,293
-
2,711
534,582
Total Environmental Services
782,833
41,997
3,605
737,231
Non-Departmental Operating
Contingencies
288,921
181,921
33,500
73,500
Other Non-Departmental2/
31,615
(18,385)
50,000
-
Total Non-Departmental Operating
320,536
163,536
83,500
73,500
Total
5,041,656
2,240,012
1,454,465
1,347,179
1/ For purposes of this schedule, department budget allocations include Grants.
2/ Other Non-Departmental consists of unassigned vacancy savings and additional grant appropriation.
SCHEDULE 5
PROPOSED DEBT SERVICE EXPENDITURES
BY SOURCE AND USE OF FUNDS AND TYPE OF EXPENDITURE
(In Thousands of Dollars)
Operating Funds
City Improvement
Economic Development
2,700
4,053
4,080
Finance and General Government
17,088
13,512
13,129
Fire
3,862
9,224
9,044
Human Resources
182
185
123
Human Services
73
298
287
Information Technology
10,558
11,974
11,912
Issuance Costs
-
724
-
Library
-
98
103
Municipal Court
6,449
597
600
Parks and Recreation
395
402
232
Police
2,857
3,242
2,882
Public Works
12,073
9,319
11,065
Sports Facilities
13,560
13,547
13,542
Street Transportation
12,421
26,034
24,591
Sub-Total City Improvement
82,217
93,208
91,591
Aviation
96,575
88,136
156,789
Convention Center
23,690
23,684
23,684
Solid Waste
10,147
9,391
14,270
Wastewater
62,673
63,211
63,268
Water
144,163
157,708
157,751
Total Operating Funds
555,807
585,504
659,976
Secondary Property Tax
ADA Improvements
156
173
173
Cultural Facilities
6,565
10,957
20,679
Education & Economic Development
29,646
2,906
2,904
Environmental Improvement
1,001
1,045
1,042
Fire Protection
8,619
16,023
21,243
Freeway Mitigation
668
2,942
2,755
Historic Preservation
1,525
815
118
Housing
1,702
1,891
1,891
Human Services & Senior Centers
786
86
86
Information Systems
158
-
-
Library
6,177
8,218
8,210
Maintenance Service Centers
473
522
525
Neighborhood Services
1,594
330
325
Other Debt Service
1
8,800
16,011
Parks & Mountain Preserves
25,518
17,589
17,562
Police
13,914
21,667
16,739
Police, Fire & Technology
16,239
2,338
2,345
Storm Sewers
8,876
32,479
22,614
Street Improvements
12,726
21,385
17,402
Sub-Total Secondary Property Tax
136,342
150,165
152,624
2024-25
Actual
2025-26
Estimate
2026-27
Proposed
Budget
SCHEDULE 5 (Continued)
PROPOSED DEBT SERVICE EXPENDITURES
BY SOURCE AND USE OF FUNDS AND TYPE OF EXPENDITURE
(In Thousands of Dollars)
Bond Funds
Aviation
571
69
1,600
Convention Center
-
620
-
Solid Waste
-
1,017
-
Wastewater
-
-
1,000
Water
-
-
1,500
Other
685
4,543
-
Total Bond Funds
1,256
6,250
4,100
Other Capital Funds
Capital Reserves
748
-
1,000
Customer Facility Charges
20,560
20,557
20,559
Federal, State and Other Participation
25,999
26,497
26,997
Passenger Facility Charges
56,647
56,424
56,419
Total Other Capital Funds
103,954
103,478
104,975
Total Debt Service
661,017
695,232
769,051
2024-25
Actual
2025-26
Estimate
2026-27
Proposed
Budget
Type of Expenditure
Principal
341,491
367,478
360,438
Interest and Other
319,525
327,753
408,615
Total Debt Service Expenditures
661,017
695,232
769,051
SCHEDULE 6
SUMMARY OF PRELIMINARY 2026-27 CAPITAL IMPROVEMENT PROGRAM
FINANCED BY OPERATING FUNDS
(In Thousands of Dollars)
Source of Funds
General Fund
48,955
52,134
50,879
Library
737
970
50
Parks
582
3,119
-
Total General Funds
50,274
56,224
50,929
Arizona Highway User Revenue
87,153
102,971
95,078
Capital Construction
10,940
21,091
9,311
Community Reinvestment
4,288
4,875
4,415
Development Services
5,651
5,763
1,327
Golf
-
2,000
2,000
Grants
96,254
135,035
101,412
Other Restricted
17,445
31,130
28,425
Parks and Preserves
67,772
102,054
51,304
Regional Transit
6,714
7,198
8,291
Regional Wireless Cooperative
1,955
2,148
6,503
Sports Facilities, Bioscience & Tourism
2,736
8,531
4,038
Transportation 2050
136,924
182,581
114,781
Total Special Revenue Funds
437,833
605,378
426,885
Aviation
132,120
632,532
352,105
Convention Center
5,281
10,454
10,622
Solid Waste
5,914
10,863
1,448
Wastewater
94,635
156,870
159,211
Water
147,464
196,431
159,899
Total Enterprise Funds
385,414
1,007,151
683,285
Total Operating Funds
873,522
1,668,753
1,161,099
2024-25
Actuals
2025-26
Estimate
2026-27
Proposed
Budget
Arts and Cultural Facilities
-
3,950
-
Aviation
131,656
633,419
347,519
Economic Development
4,836
13,729
10,134
Environmental Programs
2
250
250
Facilities Management
26,797
33,119
25,010
Finance
1,000
10,270
-
Fire Protection
4,423
1,467
1,525
Historic Preservation & Planning
5,405
5,000
-
Housing
34,940
72,565
53,969
Human Services
21,728
15,695
1,184
Information Technology
9,300
16,490
40,164
Libraries
3,272
1,747
50
Municipal Court
4,673
4,944
2,910
Neighborhood Services
117
2,181
2,000
Non-Departmental Capital
-
-
6,720
Parks, Recreation & Mountain Preserves
69,070
107,071
52,774
Phoenix Convention Center
5,907
16,602
12,185
Police Protection
-
15
-
Public Art Program
3,072
8,096
7,068
Public Transit
125,726
160,997
104,538
Regional Wireless Cooperative
1,955
2,148
6,503
Solid Waste Disposal
5,147
8,098
1,208
Street Transportation & Drainage
174,818
204,369
172,931
Sustainability
-
1,000
1,000
Wastewater
92,778
153,079
154,548
Water
146,900
192,454
156,909
Total Operating Funds
873,522
1,668,753
1,161,099
SCHEDULE 7
PROPOSED GENERAL FUND INTERFUND TRANSFERS
(In Thousands of Dollars)
2024-25
2025-26
Increase/
Actuals
Estimate
Budget
(Decrease)
Transfers to the General Fund
Enterprise Funds
Aviation
Central Service Cost Allocation
16,637
17,559
17,559
-
Convention Center
Central Service Cost Allocation
4,250
4,409
4,409
-
Annual Transfer per Agreement
-
-
10,000
10,000
4,250
4,409
14,409
10,000
Solid Waste
Central Service Cost Allocation
11,620
11,846
11,846
-
In-Lieu Property Taxes
1,225
1,134
1,198
64
Total
12,845
12,980
13,044
64
Wastewater Funds
Central Service Cost Allocation
9,463
9,909
9,909
-
In-Lieu Property Taxes
10,354
10,738
11,639
901
Total
19,817
20,647
21,548
901
Water Funds
Central Service Cost Allocation
14,194
14,864
14,864
-
In-Lieu Property Taxes
17,574
17,708
19,105
1,397
Total
31,768
32,572
33,969
1,397
Total From Enterprise Funds
85,317
88,167
100,529
12,362
Special Revenue Funds
Excise
Transfer to General Fund
1,336,394
1,405,188
1,454,448
49,260
Development Services
Central Service Cost Allocation
6,683
6,848
6,848
-
Sports Facilities, Bioscience & Tourism
Central Service Cost Allocation
115
93
93
-
ASU Facilities Operations Fund
1,446
739
732
(7)
Downtown Community Reinvestment Fund
2,067
2,067
2,064
(3)
Other Restricted Fund
36
-
-
-
Housing Central Office Central Service Costs
676
639
639
-
Human Trafficking Prevention Fund
2
-
-
-
Neighborhood Protection Central Service Costs
769
729
729
-
Wastewater Fund
-
-
868
868
Public Housing In-Lieu Property Taxes
126
120
120
-
Public Safety Enhancement Central Service Costs
612
617
617
-
Public Safety Expansion Central Service Costs
1,791
1,716
1,716
-
T2050 Central Service Costs
1,703
1,847
1,847
-
Sports Facilities Capital Reserve Fund
-
23,122
-
(23,122)
Total From Special Revenue Funds
1,352,419
1,443,725
1,470,721
26,996
Total Transfers to the General Fund
1,437,736
1,531,892
1,571,250
39,357
2026-27
SCHEDULE 7 (Continued)
PROPOSED GENERAL FUND INTERFUND TRANSFERS
(In Thousands of Dollars)
2024-25
2025-26
Increase/
Actuals
Estimate
Budget
(Decrease)
Transfers from the General Fund
Aviation - Emergency Transportation Services
(816)
(653)
(692)
(40)
Capital Reserve Fund
(10,000)
-
-
-
City Improvement - Library
(129)
(129)
(129)
1
City Improvement
(51,963)
(48,713)
(29,203)
19,510
Community Facilities Districts-Restricted Fund
(72)
(381)
(317)
64
Fire Sinking Fund
-
(9,414)
(3,634)
5,780
Housing Central Office Cost Center
(2,500)
(2,500)
(2,500)
-
Infrastructure Repayment Agreements
(2,564)
(2,608)
(5,643)
(3,035)
Housing Trust Fund
-
-
(6,600)
(6,600)
Public Safety Other Restricted Fund
(18,000)
(18,000)
(18,000)
-
SelectCare Life Insurance Trust
(760)
-
-
-
Strategic Economic Development Fund
(1,650)
(1,650)
(1,900)
(250)
Marijuana Sales Tax to PSPRS
(3,101)
(3,310)
(3,409)
(99)
Total Transfers from the General Fund
(91,556)
(87,358)
(72,027)
15,330
Net Transfers to the General Fund
1,346,180
1,444,534
1,499,222
54,688
2026-27
SCHEDULE 8
PROPOSED POSITIONS BY DEPARTMENT
Number of Full Time Equivalent Positions
2024-25
Actual
2025-26
Adopted
2025-26
Estimate
Estimate
less
Adopted
2026-27
Budget
Budget
less
Estimate
General Government
Mayor's Office
16.0
16.0
16.0
0.0
16.0
0.0
City Council
46.3
41.8
44.3
2.5
44.3
0.0
City Manager's Office
64.5
63.5
65.5
2.0
62.5
(3.0)
City Auditor
25.4
25.4
25.4
0.0
25.4
0.0
Information Technology Services
230.0
221.0
238.0
17.0
235.0
(3.0)
Equal Opportunity Department
33.0
30.0
33.0
3.0
33.0
0.0
City Clerk
51.5
51.5
51.5
0.0
51.5
0.0
Human Resources
141.7
139.0
139.0
0.0
139.0
0.0
Retirement
18.0
21.0
21.0
0.0
21.0
0.0
Phoenix Employment Relations Board
1.0
1.0
1.0
0.0
1.0
0.0
Law
86.0
86.0
88.0
2.0
92.0
4.0
Budget and Research
24.0
23.0
23.0
0.0
23.0
0.0
Regional Wireless Cooperative
5.0
5.0
5.0
0.0
5.0
0.0
Finance
238.0
231.0
236.0
5.0
235.0
(1.0)
Communications Office
24.0
24.0
24.0
0.0
24.0
0.0
Government Relations
6.0
6.0
6.0
0.0
6.0
0.0
Total General Government
1,010.4
985.2
1,016.7
31.5
1,013.7
(3.0)
Public Safety
Police
4,611.4
4,606.9
4,621.9
15.0
4,622.9
1.0
Fire
2,413.9
2,575.9
2,609.9
34.0
2,616.9
7.0
Total Public Safety
7,025.3
7,182.8
7,231.8
49.0
7,239.8
8.0
Criminal Justice
City Prosecutor
165.0
162.0
161.0
(1.0)
161.0
0.0
Municipal Court
283.0
282.5
282.5
0.0
282.5
0.0
Public Defender
16.0
16.0
16.0
0.0
16.0
0.0
Total Criminal Justice
464.0
460.5
459.5
(1.0)
459.5
0.0
Transportation
Street Transportation
790.0
789.0
792.0
3.0
792.0
0.0
Aviation
923.0
923.0
925.0
2.0
931.0
6.0
Public Transit
129.0
130.0
132.0
2.0
132.0
0.0
Total Transportation
1,842.0
1,842.0
1,849.0
7.0
1,855.0
6.0
SCHEDULE 8 (Continued)
PROPOSED POSITIONS BY DEPARTMENT
Number of Full Time Equivalent Positions
2024-25
Actual
2025-26
Adopted
2025-26
Estimate
Estimate
less
Adopted
2026-27
Budget
Budget
less
Estimate
Community Development
Planning and Development
546.8
545.8
559.8
14.0
559.8
0.0
Housing
136.0
135.0
135.0
0.0
133.0
(2.0)
Community and Economic Development
71.0
66.0
67.0
1.0
67.0
0.0
Neighborhood Services
203.0
203.0
200.0
(3.0)
199.0
(1.0)
Total Community Development
956.8
949.8
961.8
12.0
958.8
(3.0)
Community Enrichment
Office of Arts and Culture
29.8
29.3
30.8
1.5
30.2
(0.6)
Parks and Recreation
1,064.6
1,064.6
1,064.6
0.0
1,072.6
8.0
Library
434.6
396.8
412.2
15.4
398.1
(14.1)
Phoenix Convention Center
221.0
221.0
225.0
4.0
225.0
0.0
Human Services
425.5
423.5
423.5
0.0
420.5
(3.0)
Total Community Enrichment
2,175.5
2,135.2
2,156.1
20.9
2,146.4
(9.7)
Environmental Services
Office of Sustainability
6.0
6.0
7.7
1.7
6.7
(1.0)
Environmental Programs
16.0
16.0
16.0
0.0
16.0
0.0
Public Works
491.0
485.0
503.0
18.0
503.0
0.0
Solid Waste Disposal
628.5
626.5
626.5
0.0
626.5
0.0
Water Services
1,539.8
1,565.8
1,569.2
3.4
1,565.2
(4.0)
Total Environmental Services
2,681.3
2,699.3
2,722.4
23.1
2,717.4
(5.0)
Total
16,155.3
16,254.8
16,397.3
142.5
16,390.6
(6.7)
SCHEDULE 9
2026-27 CAPITAL FUNDS
PRELIMINARY RESOURCES AND EXPENDITURES PROPOSED BUDGET
(In Thousands of Dollars)
1988 General Obligation Bonds
1988 Freeway Mitigation Bonds
849
-
-
849
1,000
1,849
1988 Parks Bonds
419
-
-
419
-
419
1988 Police Bonds
27
-
-
27
-
27
1,295
-
-
1,295
1,000
2,295
1989 General Obligation Bonds
1989 Historic Preservation Bonds
2
-
-
2
-
2
2
-
-
2
-
2
2001 General Obligation Bonds
2001 Affordable Housing and Homeless Shelter Bonds
1,011
-
-
1,011
-
1,011
2001 Education, Youth and Cultural Facilities Bonds
(1,264)
-
-
(1,264)
1,700
436
2001 Environmental Improvement and Cleanup Bonds
244
-
-
244
630
874
2001 Fire Protection Bonds
-
-
-
-
800
800
2001 Neighborhood Protection and Senior Centers Bonds
507
-
-
507
2,355
2,862
2001 New & Improved Libraries Bonds
3,420
-
-
3,420
900
4,320
2001 Parks, Open Space and Recreation Facilities Bonds
(436)
-
-
(436)
4,425
3,989
2001 Police, Fire and Computer Technology Bonds
(189)
-
-
(189)
615
426
2001 Police Protection Facilities and Equipment Bonds
(566)
-
-
(566)
1,115
549
2001 Preserving Phoenix Heritage Bonds
(190)
-
-
(190)
795
605
2001 Storm Sewer Bonds
-
-
-
-
50
50
2001 Street Improvement Bonds
(532)
-
-
(532)
2,225
1,693
2,005
-
-
2,005
15,610
17,615
2006 General Obligation Bonds
2006 Affordable Housing and Neighborhoods Bonds
3,621
-
-
3,621
17,795
21,416
2006 Education Bonds
(4,549)
-
-
(4,549)
8,090
3,541
2006 Libraries, Senior and Cultural Centers Bonds
(1,847)
-
-
(1,847)
27,190
25,343
2006 Parks and Open Spaces Bonds
2,049
-
-
2,049
13,685
15,734
2006 Police, Fire and City Technology Bonds
621
-
-
621
4,790
5,411
2006 Police, Fire and Homeland Security Bonds
(7,023)
-
-
(7,023)
36,700
29,677
2006 Street and Storm Sewer Improvements Bonds
5,939
-
-
5,939
27,495
33,434
(1,189)
-
-
(1,189)
135,745
134,556
2023 General Obligation Bonds
2023 Affordable Housing & Senior Center Bonds
-
24,364
24,364
-
-
-
2023 Economic Development, Environment & Culture Bonds
-
25,777
25,777
-
-
-
2023 Fire, Police & Streets Bonds
-
86,332
86,332
-
-
-
2023 General Obligation Bond Proceeds Clearing
25,181
82,482
-
107,663
-
107,663
2023 Library, Parks and Historic Preservation Bonds
-
31,044
31,044
-
-
-
25,181
250,000
167,518
107,663
-
107,663
Nonprofit Corporation Bond Funds
Aviation Bonds
(277,845)
1,600
98,753
(374,998)
419,610
44,612
Convention Center Bonds
19
-
-
19
-
19
Other Bonds
218,035
(8,498)
136,948
72,589
102,495
175,084
Parks and Preserves Bonds
-
-
-
-
66,000
66,000
Solid Waste Bonds
57,855
-
39,132
18,723
39,400
58,123
Transportation 2050 Bonds
-
-
-
-
1,300,000
1,300,000
Wastewater Bonds
(425,700)
900
17,985
(442,785)
699,870
257,085
Water Bonds
(202,831)
900
104,992
(306,923)
1,054,752
747,829
(630,467)
(5,098)
397,810
(1,033,375)
3,682,127
2,648,752
Total Bond Funds
(603,172)
244,902
565,328
(923,598)
3,834,482
2,910,884
Budgeted
Beginning
Fund
Balance
Revenues
and Other
Sources/
(Uses) (1)
Expenditures
Ending
Balance
Projected
Resources
Beyond
2026-27 (2)
Funds
Available
Beyond
2026-27
SCHEDULE 9 (Continued)
2026-27 CAPITAL FUNDS
PRELIMINARY RESOURCES AND EXPENDITURES PROPOSED BUDGET
(In Thousands of Dollars)
Other Capital Funds
Capital Gifts
35
-
-
35
-
35
Capital Grants
-
307,222
307,222
-
588,209
588,209
Capital Reserves
239,377
9,748
15,220
233,905
-
233,905
Customer Facility Charges
25,588
41,997
38,059
29,526
236,375
265,901
Federal, State and Other Participation
-
214,957
214,957
-
310,069
310,069
Impact Fees
304,419
-
212,971
91,448
-
91,448
Other Capital
28,750
(5,000)
835
22,915
-
22,915
Other Cities' Share in Joint Ventures
-
54,613
54,613
-
455,397
455,397
Passenger Facility Charges
71,947
100,040
90,045
81,942
411,286
493,228
Solid Waste Remediation
3,580
-
446
3,134
-
3,134
Total Other Capital Funds
673,696
723,576
934,368
462,905
2,001,335
2,464,240
Budgeted
Beginning
Fund
Balance
Revenues
and Other
Sources/
(Uses) (1)
Expenditures
Ending
Balance
Projected
Resources
Beyond
2026-27 (2)
Funds
Available
Beyond
2026-27
Total
70,524
968,479
1,499,695
(460,693)
5,835,817
5,375,124
(1) Includes bond proceeds and funds which pass through capital funds such as grants, land sales, and other agency and private participation.
(2) Includes bonds authorized and available for sale, pledged resources, and cost recovery for projects billed and/or reimbursed on a cash-flow basis.
SCHEDULE 10
SUMMARY OF PRELIMINARY 2026-27 CAPITAL IMPROVEMENT PROGRAM
BY PROGRAM AND SOURCE OF FUNDS
(In Thousands of Dollars)
Program
Total
2026-27
Proposed
Budget
Operating
Funds
General
Obligation
Bond Funds
Nonprofit
Corporation
Bond Funds
Other Capital
Funds
Arts and Cultural Facilities
5,820
-
5,820
-
-
Aviation
679,876
347,519
-
93,919
238,438
Economic Development
47,515
10,134
12,381
25,000
-
Environmental Programs
1,423
250
1,173
-
-
Facilities Management
37,230
25,010
3,750
7,635
835
Fire Protection
106,720
1,525
33,679
59,041
12,474
Historic Preservation & Planning
1,000
-
1,000
-
-
Housing
82,943
53,969
19,064
-
9,910
Human Services
6,933
1,184
5,749
-
-
Information Technology
75,890
40,164
-
32,126
3,600
Libraries
21,366
50
15,420
-
5,896
Municipal Court
2,910
2,910
-
-
-
Neighborhood Services
2,000
2,000
-
-
-
Non-Departmental Capital
231,223
6,720
-
19,528
204,975
Parks, Recreation & Mountain Preserves
83,350
52,774
15,220
-
15,356
Phoenix Convention Center
13,588
12,185
-
1,403
-
Police Protection
43,864
-
20,801
-
23,063
Public Art Program
11,883
7,068
1,267
3,548
-
Public Transit
104,538
104,538
-
-
-
Regional Wireless Cooperative
12,503
6,503
-
-
6,000
Solid Waste Disposal
40,688
1,208
-
39,034
446
Street Transportation & Drainage
413,261
172,931
32,194
-
208,135
Sustainability
1,000
1,000
-
-
-
Wastewater
265,037
154,548
-
15,425
95,064
Water
368,237
156,909
-
101,153
110,176
Total
2,660,795
1,161,099
167,518
397,810
934,368
2025-26
2026-27
1.
$
226,692
$
235,769
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
224,968
$
235,769
B. Secondary property taxes
144,688
144,327
C. Total property tax levy amounts
$
369,656
$
380,096
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
222,719
(2) Prior years’ levies
527
(3) Total primary property taxes
$
223,246
B. Secondary property taxes
(1) Current year's levy
$
143,241
(2) Prior years’ levies
260
(3) Total secondary property taxes
$
143,501
C. Total property taxes collected
$
366,747
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
1.2658
1.2652
(2) Secondary property tax rate
0.8141
0.7745
(3) Total city/town tax rate
2.0799
2.0397
B. Special assessment district tax rates
Secondary property tax rates - As of the date the proposed budget was prepared, the
one
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
**
city/town was operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus
estimated property tax collections for the remainder of the fiscal year.
SCHEDULE 11
Tax Levy and Tax Rate Information
Fiscal Year 2026-27
Maximum allowable primary property tax levy.
A.R.S. §42-17051(A)
Amount received from primary property taxation in
the current year in excess of the sum of that
year's maximum allowable primary property tax
levy. A.R.S. §42-17102(A)(18)
The 2026-27 planned primary and secondary levies are $235,768,973 and $144,327,434,
respectively. Historically, actual property tax collections have been slightly lower than the amount
levied. For 2026-27, actual collections for primary and secondary property taxes are estimated to
be $233,412,000 and $142,884,434, or 99% of the levy amount.
(In Thousands)