2026 Budget in Brief

BUDGET
IN BRIEF
Fiscal Year 2025-26

According to the City Council’s Strategic Priorities, the budget aims to enhance the
quality of life, provide exceptional service, foster a secure and vibrant community,
and ensure long-term fiscal stability.
El Mirage has received the Government Finance
Officers Association (GFOA) Distinguished Budget
Presentation Award for five consecutive years and
the Certificate of Achievement for Excellence in
Financial Reporting for thirteen consecutive years.
Residents can access all of El Mirage's annual
budget documents online through ClearGov, our
online portal that promotes transparency and helps
the public understand how funds are being utilized.
YOU CAN FOLLOW THE BUDGET PROCESS
Fiscal Year 2026
City of El Mirage Budget in Brief
2
Fiscal Year 2026 BUDGET 
DOLLARS & SENSE
This Fiscal Year (FY) 2026 Budget in Brief document
provides an overview of the $114.1 million Adopted FY2025-
2026 Budget of the City of El Mirage. It covers the period
from July 1, 2025, through June 30, 2026, and reflects a
decrease of $3.8 million from last year’s budget.
BUDGET PRIORITIES
BUDGET TRANSPARENCY
Residents are invited to “Follow Their Money” online. All City Budgets
are published at www.ElMirageAZ.gov/186/Annual-Budgets. Learn
more and see real-time budgets and expenditures. You can even
customize your view to find your personal contribution to each
category based on your tax liability.
The City of El Mirage’s 
FY2026 Adopted
Budget: $114,162,000

Fiscal Year 2026
City of El Mirage Budget in Brief
3
STRATEGIC OUTCOME
AREAS OF FOCUS
The El Mirage City Council has
designated three pillars which
epitomize the City’s mission,
vision, values, and motto,
‘GRAND HERITAGE, BRIGHT
FUTURE.’ These pillars are:
QUALITY OF LIFE,
OUTSTANDING SERVICE, 
and COMMUNITY. 
Within these three pillars are
ten areas of focus that align
with strategic outcomes
described in the City’s
Strategic Plan and therefore
become key drivers of actions
and potential areas of
expenditure.  
PUBLIC SAFETY 
Quality of Life
IMPROVE NFRASTRUCTURE
Quality of Life
REVITALIZE NEIGHBORHOODS 
Quality of Life
PARKS & RECREATION 
Quality of Life
HIGH PERFORMING GOVT.
 Outstanding Service
RECRUITMENT & RETENTION
Outstanding Service
CITY FACILITIES 
Outstanding Service
AFFORDABLE HOUSING 
Community
COMMUNITY ENGAGEMENT
Community
ECONOMIC DEVELOPMENT
Community

Sanitation
Fund
$2,570,000
FUNDING SOURCES:
The City of El Mirage utilizes various sources, including tax revenue, charges for
services, fines/forfeitures, grants, and previously unused balances, to fund essential
programs and city services. 
City Utility programs, for example, are meant to be enterprise funds. 
This means they aim to budget and spend only based on revenue 
earned within that utility program, and thereby remain self-sustaining.
Highway User
Revenue Fund
(HURF)
$2,960,000
Wastewater
Fund
$3,620,000
Water Fund
$10,085,000
Breakdown of Revenues
inside the General Fund
Fiscal Year 2026
City of El Mirage Budget in Brief
4
RESOURCES – WHERE THE MONEY COMES FROM
What is 
a FUND?
It is a pool of
money that is
allocated for a
specific purpose.
General Fund
$40,060,000
City Revenue Funds
These are the top five funds the City uses.

Fiscal Year 2026
City of El Mirage Budget in Brief
5
EXPENDITURES – HOW DOLLARS ARE SPENT FOR EL MIRAGE
Ongoing operations continue to be funded with stable
and recurring revenue sources. El Mirage has remained
fiscally conservative while providing residents with the
quality of life, outstanding service, and community they
desire.
OUR EXPENSES:
Overview of
Expense
Areas*
$99,460,000
(Excludes transfers, bond principal,
and depreciation)
CARRYFORWARD
FUNDS
When examining the
City Budget, you may
notice the term
‘carryforward funds’.
This describes the
unused funds from a
previous year which
carry over to the new
fiscal year.

Fiscal Year 2026 BUDGET OVERVIEW
Expenses of $88.5M (excluding contingencies of $11M) have been identified in FY2026
throughout 11 different funds and can be broken down by type of expense as follows:
 
Capital—$33.3M of capital expenditures across all funds, which is $1.9M higher
than last year. This includes any current-year capital projects that need to be
carried forward into the FY2026 budget, as well as intangible assets. 
Personnel—The total projected personnel cost increased by $1.8M to $32.7M. The
significant changes result from staffing increases related to new positions, as
well as increases in wage and benefit costs.
Supplies and Services— The total projected cost of supplies and services
increased by $2.5M to $19.6M. 
Other costs— (e.g., special projects, interest, and fees) decreased by $8.3M to
$2.8M. 
Fiscal Year 2026
City of El Mirage Budget in Brief
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The adopted budget
for FY2026 is $114.1
million, 
a decrease of $3.8
million from last year’s
fiscal budget, which
totaled $117.9 million.

Non-Departmental
expenditures are
citywide costs such as
insurance, legal, etc.
The category of Other
includes: Administration,
Public Works, Financial
Services, Information
Technology, Human
Resources, Mayor and
Council, and  City Clerk.
EXPENDITURES BY DEPARTMENT
The General Fund serves as the primary source for most City operations, with
approximately 49 percent of expenditures allocated to police and fire operations.
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Fiscal Year 2026
City of El Mirage Budget in Brief
OUR
EXPENSES:
Administration includes includes:
General Administration, Economic
Development, Intergovernmental
and Public Relation, and Office of
Management and Budget divisions

LONG-TERM PLANNING FOR IMPROVEMENTS
In addition to maintaining current City operations and services, the City regularly
assesses the need for infrastructure or capital improvements. 
These Capital Improvement Projects (CIP) are larger expenditures that add
value to the community, such as street construction, water and sewer lines,
buildings, parks, or land acquisition. 
The CIP is a list of important projects that are planned over the next five years.
However, before CIP development is undertaken, each proposed project is
thoroughly evaluated and must be approved by the City Council. The factors
considered include current needs, whether the project is essential to achieve future
City goals and development, funding sources, available grants, and overall impact.
Proper planning and wise expenditures
ensure that El Mirage will continue to
thrive for generations to come.
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Fiscal Year 2026
City of El Mirage Budget in Brief

Fiscal Year 2026
City of El Mirage Budget in Brief
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IMPROVING LIFE IN OUR COMMUNITY 
 
Here are some highlights of anticipated areas of
Capital Improvement that will enhance our
community over the next five years.   
Splashpad Shade Structure
Playground Shade Coverings
Park Security Improvements
Neighborhood Traffic Calming Program (NTCP)
Pavement Resurfacing
Vehicle Replacement
Wastewater Process System Improvements
MORE ABOUT OUR COMMUNITY 
Here are some general demographic facts about
the residents of El Mirage (as of 2020 Census).
69%
of El Mirage Residents own
their home vs. 66% of residents
in the state.

Fiscal Year 2026
City of El Mirage Budget in Brief
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YOUR PROPERTY TAX DOLLARS
In Arizona, the County taxes real and personal property, which helps fund crucial
services like schools, community colleges, and local governments. The majority,
approximately 52 percent, goes to education. The property tax system positively
impacts our communities and enhances the quality of life for everyone by funding
public safety and paying off voter-approved bonds. 
52% – schools
28% – cities
13% – county
7% – special districts
Where Your 
Property Tax 
Dollars Go
TAX TERMS DEFINED:
Tax Levy: the total amount of money collected from property taxes in the City.
Tax Rate: the percentage used to figure out how much each property owner pays
toward that total. 
In other words, the tax levy is like the overall "bill" for the whole city that property taxes will
cover, and the tax rate is the percentage from the formula that decides how each
property owner pays their portion of the total "bill".

SEPT.-DEC.
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
Departments
evaluate
needs and
create CIP
and
Personnel
Requests
CIP and
Personnel
Requests are
presented to
Council at
Worksession
Departments create Budget
and Fee Change Requests
Budget and
Fee Change
Requests
presented to
Council at
Worksession
Council
adopts
tentative
Budget, Fee
Schedule,
and CIP
Council
Adopts Final
Budget and
Tax Levy
YOUR PURCHASE = $10.00
STATE SALES TAX = $0.56
EL MIRAGE SALES TAX = $0.30
COUNTY SALES TAX = $0.07
Fiscal Year 2026
City of El Mirage Budget in Brief
11
BUDGET DEVELOPMENT TIMELINE
The budgeting process is continual and cyclical. The process begins in the fall of the
prior year, when Departments evaluate their needs for the upcoming fiscal year
(from July 1 through June 30). For longer-term planning, like Capital Improvement
Projects (CIP), which forecast future infrastructure needs and other large-scale
projects, the planning cycle begins five years prior to implementation. 
TOTAL COST = $10.93
Use the ‘Follow Your Money’ button at ElMirageAZ.gov
to view the FY2026 Budget Book in its entirety.
SALES TAX BREAKDOWN
In Arizona, businesses pay a Transaction Privilege
Tax (TPT) to the state, which is typically passed on
to the consumer as what is commonly known as
'sales tax.' This money is then divided between the
state, the county, and local governments to fund
operations. Items such as groceries, medicines,
medical devices, and services are exempt.
TAXES ON YOUR
$10 PURCHASE
YOU CAN FOLLOW THE BUDGET PROCESS

BUDGET
IN BRIEF
Fiscal Year 2025