Attachment E - FY 2026-27 Budget Schedules 1 to 11.pdf
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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
(160,150)
1,997,868
1,695,596
43,024
-
1,738,620
259,248
-
47,176
-
8,221
(4,241)
51,155
51,045
110
-
51,155
-
-
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
1,608,960
(164,427)
2,190,698
1,885,196
46,254
-
1,931,450
259,248
-
2,264,775
-
-
(2,264,775)
-
-
-
-
-
-
83,865
171,589
1,877
-
(4,241)
253,090
94,649
72,280
-
166,929
86,161
23,373
1,059
27
5,850
-
30,309
140
9,333
-
9,473
20,836
-
-
724
92,484
-
93,208
-
-
93,208
93,208
-
21,743
12,767
136
-
(2,067)
32,579
2,647
2,996
-
5,643
26,936
(440)
3,511
84
-
-
3,154
3,154
-
-
3,154
-
31,648
98,821
30
-
(6,848)
123,651
92,121
2,581
-
94,702
28,950
9,894
13,943
7
-
-
23,844
12,747
1,081
-
13,828
10,016
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
77,768
-
85,187
61,346
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
5,931
-
58,719
16,843
4,271
13,038
-
-
-
17,310
13,060
1,176
-
14,236
3,073
-
148,699
-
1,466
-
150,165
-
-
150,165
150,165
-
120,292
8,026
-
29,944
(36,635)
121,627
4,810
12,325
-
17,135
104,491
8
-
-
-
(8)
-
-
-
-
-
-
490,509
54,010
1,944
426,175
(79,452)
893,186
334,248
68,490
-
402,739
490,448
256,038
53,803
934
76,835
(1,378)
386,231
104,444
22,609
-
127,053
259,178
(16,361)
560,168
6,016
1,195
(120)
550,898
370,200
112,041
-
482,241
68,658
1,183,187
3,496,622
12,046
918,033
(2,400,185)
3,209,703
1,313,558
388,612
243,373
1,945,543
1,264,160
820,475
679,079
19,057
32,822
(19,423)
1,532,011
428,284
194,225
88,136
710,645
821,366
192,593
42,668
1,128
94,192
(5,511)
325,070
77,923
7,762
23,684
109,370
215,700
75,001
220,005
491
-
(14,661)
280,836
216,506
5,619
9,391
231,516
49,320
268,097
341,331
1,053
8
(65,168)
545,321
163,958
119,104
63,211
346,273
199,048
132,129
692,748
7,826
5,000
(77,991)
759,712
343,565
175,575
157,708
676,848
82,864
1,488,295
1,975,830
29,556
132,022
(182,753)
3,442,949
1,230,235
502,285
342,131
2,074,651
1,368,298
2,893,264
5,990,835
47,602
2,659,015
(2,747,365)
8,843,350
4,428,990
937,151
585,504
5,951,644
2,891,706
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
259,248
458,839
5,500
1,546,158
(168,533)
2,101,211
2,041,223
59,989
-
2,101,211
-
-
49,335
-
11,647
(4,241)
56,741
55,831
910
-
56,741
-
-
23,767
-
113,392
-
137,160
137,160
-
-
137,160
-
-
5,000
-
799
-
5,799
5,799
-
-
5,799
-
259,248
536,941
5,500
1,671,996
(172,774)
2,300,911
2,240,012
60,899
-
2,300,911
-
-
2,331,623
-
-
(2,331,623)
-
-
-
-
-
-
86,161
171,765
1,877
-
(4,248)
255,556
103,259
126,054
-
229,312
26,243
20,836
985
27
5,659
-
27,507
140
21,124
-
21,264
6,242
-
-
-
91,591
-
91,591
-
-
91,591
91,591
-
26,936
7,811
21
-
(2,932)
31,836
2,548
4,415
-
6,963
24,872
-
3,170
34
-
-
3,204
3,170
-
-
3,170
34
28,950
112,221
30
-
(6,848)
134,353
112,427
4,650
-
117,076
17,276
10,016
14,357
5
-
-
24,378
12,910
2,919
-
15,829
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
61,346
4,049
-
63,544
(154)
128,785
7,832
85,590
-
93,422
35,363
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
16,843
120,931
-
-
-
137,774
107,947
11,833
-
119,780
17,994
3,073
19,410
-
-
-
22,483
12,568
7,482
-
20,050
2,434
-
145,819
-
6,805
-
152,624
-
-
152,624
152,624
-
104,491
7,700
-
30,579
(36,661)
106,110
9,503
7,963
-
17,465
88,645
490,448
55,009
1,530
434,840
(23,622)
958,205
323,698
217,924
-
541,622
416,583
259,178
42,223
102
57,686
(1,371)
357,817
115,107
40,283
-
155,390
202,427
68,658
541,944
263
-
(120)
610,745
421,257
169,926
-
591,183
19,562
1,264,160
3,580,692
3,920
916,225
(2,418,105)
3,346,893
1,469,500
700,162
244,215
2,413,877
933,016
821,366
688,740
2,768
16,191
(18,017)
1,511,048
486,641
790,471
156,789
1,433,900
77,149
215,700
42,242
669
96,761
(15,424)
339,949
85,524
11,718
23,684
120,927
219,022
49,320
247,131
491
-
(14,725)
282,218
231,959
6,599
14,270
252,827
29,391
199,048
345,123
912
-
(21,689)
523,394
186,933
250,179
63,268
500,379
23,015
82,864
726,112
2,966
5,000
(34,171)
782,772
384,679
188,019
157,751
730,450
52,322
1,368,298
2,049,349
7,806
117,952
(104,025)
3,439,381
1,375,736
1,246,985
415,762
3,038,482
400,898
2,891,706
6,166,983
17,226
2,706,174
(2,694,904)
9,087,184
5,085,248
2,008,046
659,976
7,753,270
1,333,914
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
74,163
6.7%
150,537
+100.0%
Community Development
16,262
25,032
53.9%
25,149
0.5%
Criminal Justice
11,874
10,793
-9.1%
23,594
+100.0%
Public Transit Grants
40,330
95,745
+100.0%
33,647
-64.9%
Other Grants
104,895
134,927
28.6%
94,934
-29.6%
Subtotal - Grants
420,594
560,168
33.2%
541,944
-3.3%
SUBTOTAL SPECIAL REVENUE FUNDS
1,714,696
1,997,245
16.5%
2,029,483
1.6%
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%
247,131
12.3%
Convention Center 1/
125,501
136,860
9.1%
139,003
1.6%
SUBTOTAL ENTERPRISE FUNDS
2,011,224
2,070,022
2.9%
2,146,110
3.7%
TOTAL ALL OPERATING FUNDS
5,571,886
5,990,835
7.5%
6,166,983
2.9%
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
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
3,191
15.7%
17.0%
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
270,711
7.1%
10.5%
Public Safety
Police
965,360
1,027,528
1,014,068
1,095,060
6.6%
8.0%
Fire
554,073
603,410
577,659
646,632
7.2%
11.9%
Total Public Safety
1,519,433
1,630,938
1,591,727
1,741,692
6.8%
9.4%
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%
PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
(In Thousands of Dollars)
SCHEDULE 3 (Continued)
(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
30,109
54.7%
0.9%
Neighborhood Services
38,475
64,121
41,127
55,042
-14.2%
33.8%
Total Community Development
330,166
432,470
383,994
406,692
-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
216,275
230,722
18.6%
6.7%
Water Services
453,253
511,948
506,468
537,293
5.0%
6.1%
Total Environmental Services
664,418
748,283
761,530
811,390
8.4%
6.5%
Non-Departmental Operating
Contingencies
-
293,561
-
288,921
-1.6%
+100.0%
Other Non-Departmental2/
22,239
45,000
(14,006)
31,579
-29.8%
+100.0%
Total Non-Departmental Operating
22,239
338,561
(14,006)
320,500
-5.3%
+100.0%
Total
4,084,076
4,895,099
4,428,990
5,085,248
3.9%
14.8%
PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
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.
SCHEDULE 4
(In Thousands of Dollars)
Total
General
Funds
Special
Revenue
Funds
Enterprise
Funds
General Government
Mayor's Office
3,191
3,191
-
-
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
270,711
240,262
26,725
3,724
Public Safety
Police
1,095,060
850,995
244,064
-
Fire
646,632
549,298
97,334
-
Total Public Safety
1,741,692
1,400,293
341,399
-
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
2026-27 PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
BY SOURCE OF FUNDS
(In Thousands of Dollars)
SCHEDULE 4 (Continued)
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
30,109
11,078
18,243
789
Neighborhood Services
55,042
21,117
33,925
-
Total Community Development
406,692
43,464
362,439
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
230,722
-
-
230,722
Water Services
537,293
-
2,711
534,582
Total Environmental Services
811,390
41,997
3,605
765,787
Non-Departmental Operating
Contingencies
288,921
181,921
33,500
73,500
Other Non-Departmental2/
31,579
(18,421)
50,000
-
Total Non-Departmental Operating
320,500
163,500
83,500
73,500
Total
5,085,248
2,240,012
1,469,500
1,375,736
2026-27 PROPOSED OPERATING EXPENDITURES BY DEPARTMENT1/
BY SOURCE OF FUNDS
(In Thousands of Dollars)
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
73
1,600
Convention Center
-
621
-
Solid Waste
-
1,017
-
Wastewater
-
-
1,000
Water
-
-
1,500
Other
685
4,544
-
Total Bond Funds
1,256
6,256
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
695,238
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
327,759
408,615
Total Debt Service Expenditures
661,017
695,238
769,051
SCHEDULE 6
SUMMARY OF PROPOSED 2026-27 CAPITAL IMPROVEMENT PROGRAM
FINANCED BY OPERATING FUNDS
(In Thousands of Dollars)
Source of Funds
General Fund
48,955
43,024
59,989
Library
737
110
910
Parks
582
3,119
-
Total General Funds
50,274
46,254
60,899
Arizona Highway User Revenue
87,153
72,280
126,054
Capital Construction
10,940
9,333
21,124
Community Reinvestment
4,288
2,996
4,415
Development Services
5,651
2,581
4,650
Golf
-
1,081
2,919
Grants
96,254
112,041
169,926
Other Restricted
17,445
22,609
40,283
Parks and Preserves
67,772
77,768
85,590
Regional Transit
6,714
5,931
11,833
Regional Wireless Cooperative
1,955
1,176
7,482
Sports Facilities, Bioscience & Tourism
2,736
12,325
7,963
Transportation 2050
136,924
68,490
217,924
Total Special Revenue Funds
437,833
388,612
700,162
Aviation
132,120
194,225
790,471
Convention Center
5,281
7,762
11,718
Solid Waste
5,914
5,619
6,599
Wastewater
94,635
119,104
250,179
Water
147,464
175,575
188,019
Total Enterprise Funds
385,414
502,285
1,246,985
Total Operating Funds
873,522
937,151
2,008,046
2024-25
Actuals
2025-26
Estimate
2026-27
Proposed
Budget
Arts and Cultural Facilities
-
500
2,500
Aviation
131,656
193,188
787,566
Economic Development
4,836
17,592
12,052
Environmental Programs
2
250
250
Facilities Management
26,797
25,666
32,463
Finance
1,000
10,270
-
Fire Protection
4,423
1,641
1,351
Historic Preservation & Planning
5,405
2,012
2,988
Housing
34,940
57,741
98,738
Human Services
21,728
16,359
6,486
Information Technology
9,300
13,551
44,075
Libraries
3,272
913
910
Municipal Court
4,673
3,246
4,608
Neighborhood Services
117
1,313
2,844
Non-Departmental Capital
-
-
6,720
Parks, Recreation & Mountain Preserves
69,070
82,191
87,654
Phoenix Convention Center
5,907
13,950
13,150
Police Protection
-
1
14
Public Art Program
3,072
2,957
14,377
Public Transit
125,726
65,878
204,679
Regional Wireless Cooperative
1,955
1,176
7,482
Solid Waste Disposal
5,147
5,082
4,216
Street Transportation & Drainage
174,818
129,456
248,203
Sustainability
-
1,000
1,000
Wastewater
92,778
116,864
242,624
Water
146,900
174,354
181,096
Total Operating Funds
873,522
937,151
2,008,046
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
-
1,446
739
732
(7)
2,067
2,067
2,064
(3)
36
-
-
-
676
639
639
-
2
-
-
-
769
729
729
-
-
-
868
868
126
120
120
-
612
617
617
-
1,791
1,716
1,716
-
1,703
1,847
1,847
-
-
23,122
-
(23,122)
1,352,419
1,443,725
1,470,721
26,996
ASU Facilities Operations Fund
Downtown Community Reinvestment Fund
Other Restricted Fund
Housing Central Office Central Service Costs
Human Trafficking Prevention Fund
Neighborhood Protection Central Service Costs
Downtown Community Reinvestment Fund
Public Housing In-Lieu Property Taxes
Public Safety Enhancement Central Service Costs
Public Safety Expansion Central Service Costs
T2050 Central Service Costs
Sports Facilities Capital Reserve Fund
Total From Special Revenue Funds
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
RESOURCES AND EXPENDITURES PROPOSED BUDGET
(In Thousands of Dollars)
1988 General Obligation Bonds
1988 Freeway Mitigation Bonds
849
-
-
849
1,000
1,849
1988 Police Bonds
27
-
-
27
-
27
876
-
-
876
1,000
1,876
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
(362)
-
902
(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
2,907
-
902
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
(1,558)
-
1,105
(2,663)
27,190
24,527
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
(900)
-
1,105
(2,005)
135,745
133,740
2023 General Obligation Bonds
2023 Affordable Housing & Senior Center Bonds
-
40,273
40,273
-
-
-
2023 Economic Development, Environment & Culture Bonds
-
46,935
46,935
-
-
-
2023 Fire, Police & Streets Bonds
-
105,976
105,976
-
-
-
2023 General Obligation Bond Proceeds Clearing
96,528
(979)
-
95,549
-
95,549
2023 Library, Parks and Historic Preservation Bonds
-
57,795
57,795
-
-
-
96,528
250,000
250,979
95,549
-
95,549
Nonprofit Corporation Bond Funds
Aviation Bonds
(104,780)
1,600
214,099
(317,279)
419,610
102,331
Convention Center Bonds
19
-
-
19
-
19
Other Bonds
229,218
(8,498)
147,505
73,215
102,495
175,710
Parks and Preserves Bonds
-
-
-
-
66,000
66,000
Solid Waste Bonds
85,161
-
12,463
72,698
39,400
112,098
Transportation 2050 Bonds
-
-
-
-
1,300,000
1,300,000
Wastewater Bonds
(361,065)
900
28,369
(388,534)
699,870
311,336
Water Bonds
(96,755)
900
158,795
(254,650)
1,054,752
800,102
(248,202)
(5,098)
561,232
(814,531)
3,682,127
2,867,596
Total Bond Funds
(148,789)
244,902
814,218
(718,104)
3,834,482
3,116,378
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
RESOURCES AND EXPENDITURES PROPOSED BUDGET
(In Thousands of Dollars)
Other Capital Funds
Capital Gifts
387
-
351
36
-
36
Capital Grants
-
406,058
406,058
-
586,908
586,908
Capital Reserves
243,292
9,748
17,687
235,353
-
235,353
Customer Facility Charges
106,899
41,997
110,658
38,238
236,375
274,613
Federal, State and Other Participation
-
301,579
301,579
-
310,069
310,069
Impact Fees
354,598
-
270,941
83,657
-
83,657
Other Capital
28,755
(5,000)
835
22,920
-
22,920
Other Cities' Share in Joint Ventures
-
63,377
63,377
-
455,397
455,397
Passenger Facility Charges
103,388
100,040
111,361
92,067
411,286
503,353
Solid Waste Remediation
5,393
-
2,243
3,150
-
3,150
Total Other Capital Funds
842,712
917,798
1,285,090
475,421
2,000,035
2,475,456
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
693,925
1,162,701
2,099,308
(242,682)
5,834,517
5,591,835
(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 PROPOSED 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
28,509
2,500
26,009
-
-
Aviation
1,416,485
787,566
-
207,369
421,550
Economic Development
28,354
12,052
12,381
3,920
-
Environmental Programs
1,704
250
1,454
-
-
Facilities Management
66,318
32,463
4,058
28,963
835
Fire Protection
117,911
1,351
41,757
60,652
14,151
Historic Preservation & Planning
14,474
2,988
2,486
9,000
-
Housing
143,652
98,738
32,870
-
12,044
Human Services
14,839
6,486
8,354
-
-
Information Technology
80,096
44,075
-
32,231
3,790
Libraries
22,941
910
15,794
-
6,237
Municipal Court
4,608
4,608
-
-
-
Neighborhood Services
2,844
2,844
-
-
-
Non-Departmental Capital
231,223
6,720
-
19,528
204,975
Parks, Recreation & Mountain Preserves
156,387
87,654
39,960
-
28,774
Phoenix Convention Center
14,553
13,150
-
1,403
-
Police Protection
51,190
14
27,473
-
23,702
Public Art Program
23,061
14,377
3,554
5,130
-
Public Transit
204,679
204,679
-
-
-
Regional Wireless Cooperative
13,482
7,482
-
-
6,000
Solid Waste Disposal
19,208
4,216
-
12,282
2,710
Street Transportation & Drainage
605,125
248,203
36,836
-
320,086
Sustainability
1,000
1,000
-
-
-
Wastewater
376,465
242,624
-
25,805
108,036
Water
468,245
181,096
-
154,948
132,201
Total
4,107,353
2,008,046
252,986
561,232
1,285,090
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)