Res 2641 FY 2027 Tentative Budget 05 12 26
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RESOLUTION NO. 2641
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE CITY OF TOLLESON,
MARICOPA COUNTY, ARIZONA, ADOPTING THE TENTATIVE ESTIMATES OF THE
AMOUNTS REQUIRED FOR THE PUBLIC EXPENSE FOR THE CITY OF TOLLESON FOR
FISCAL YEAR 2027; ADOPTING A TENTATIVE BUDGET; SETTING FORTH THE
RECEIPTS AND AMOUNT ESTIMATED COLLECTIBLE FOR THE FISCAL YEAR; THE
VARIOUS PURPOSES; GIVING NOTICE OF THE TIME FOR THE HEARING OF
TAXPAYERS, FOR ADOPTION OF THE BUDGET AND FOR FIXING TAX LEVIES.
BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF TOLLESON, ARIZONA, as
follows:
Section 1. That the Statements and Schedules adopted by the City Council attached
hereto are for the Tentative Budget for the City of Tolleson for the Fiscal Year 2027.
Section 2. That the City Clerk is authorized and directed to (i) publish in the manner
prescribed by law, a summary of the estimates of revenues and expenses as set forth in
Schedule A, together with a notice of a hearing on the budget, (ii) file a complete copy of the
estimates of revenues and expenses, as set forth in Schedules A thru G, at the City Library and
City administrative offices, and (iii) post a complete copy of the estimates of revenues and
expenses on the City’s website at www.tolleson.az.gov, together with notice that the Council will
meet for the purpose of final hearing of taxpayers and at a special meeting, for adoption of the
Fiscal Year 2027 Annual Budget for the City of Tolleson on the 9th day of June, 2026 at the hour
of 6:00 P.M. in the Council Chambers of the Tolleson Civic Center, as well as via Zoom Webinar
(Meeting ID: 840 6967 9194), and will further meet for the purpose of making tax levies on the
23rd day of June, 2026, at the hour of 6:00 P.M. in the Council Chambers of the Tolleson Civic
Center, as well as via Zoom Webinar (Meeting ID: 840 6967 9194).
Section 3. The estimates of revenues and expenses and the notice, Resolution No. 2641,
may be found at the City Library and the City administrative offices, located at 9055 West Van
Buren Street, Tolleson, Arizona 85353 in the Tolleson Civic Center.
Section 4. Upon the recommendation of the City Manager and approval of the City
Council, expenditures may be made from the appropriation for contingencies. The transfers of
any sums within any specific appropriation on Schedule E may be made only upon the approval
of the City Council.
Section 5. Money from any fund may be used for any of these appropriations, except
money specifically restricted by State Law or by City Ordinance or Resolution.
Section 6. The Statements and Schedules of the Tentative Budget are as follows:
Schedule A, B, C, D, E, and G (Schedule F is not applicable).
CITY OF TOLLESON RESOLUTION NO. 2641
MAY 12, 2026
PAGE 2
Section 7. The Mayor, the City Manager, the City Clerk and City Attorney are authorized
and directed to take all steps necessary to carry out the purpose and intent of this Resolution.
PASSED AND ADOPTED by the Mayor and Council of the City of Tolleson, Arizona, on this
12th day of May, 2026.
____________________________________
Juan F. Rodriguez, Mayor
ATTEST: ____________________________________
Crystal Zamora, City Clerk
APPROVED AS TO FORM: ____________________________________
Justin Pierce, City Attorney
CITY OF TOLLESON RESOLUTION NO. 2641
MAY 12, 2026
PAGE 3
EXHIBIT A
TO
RESOLUTION NO. 2641
[Schedules A thru G]
See following pages.
Fiscal
year
General Fund
Special Revenue
Fund
Debt Service Fund
Capital Projects
Fund
Permanent Fund
Enterprise
Funds Available
Internal Service
Funds
Total all funds
2026
Adopted/adjusted budgeted expenditures/expenses*
E
1
74,090,080
64,791,233
6,444,613
32,000,000
0
56,359,600
0
233,685,526
2026
Actual expenditures/expenses**
E
2
47,897,830
10,161,300
6,444,613
18,000,000
0
33,517,500
0
116,021,243
2027
Beginning fund balance/(deficit) or net position/(deficit) at
July 1***
3
110,895,607
13,138,105
29,264
17,328,021
0
31,091,901
0
172,482,898
2027
Primary property tax levy
B
4
5,015,036
5,015,036
2027
Secondary property tax levy
B
5
3,882,000
3,882,000
2027
Estimated revenues other than property taxes
C
6
51,221,720
62,898,573
633,300
0
0
34,098,120
0
148,851,713
2027
Other financing sources
D
7
0
0
0
0
0
0
0
0
2027
Other financing (uses)
D
8
0
0
0
0
0
0
0
0
2027
Interfund transfers in
D
9
0
936,600
0
8,000,000
0
202,870
0
9,139,470
2027
Interfund Transfers (out)
D
10
8,936,600
0
0
0
0
202,870
0
9,139,470
2027
Line 11: Reduction for fund balance reserved for future
budget year expenditures
Maintained for future debt retirement
0
Maintained for future capital projects
0
Maintained for future financial stability
0
Maintained for future retirement contributions
0
0
2027
Total financial resources available
12
158,195,763
76,973,278
4,544,564
25,328,021
0
65,190,021
0
330,231,647
2027
Budgeted expenditures/expenses
E
13
89,585,650
64,566,846
4,301,075
25,300,000
0
63,400,126
0
247,153,697
Expenditure limitation comparison
2026
2027
1 Budgeted expenditures/expenses
233,685,526
$
247,153,697
$
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
233,685,526
247,153,697
4 Less: estimated exclusions
5 Amount subject to the expenditure limitation
233,685,526
$
247,153,697
$
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
$
$
*
**
***
City of Tolleson
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2027
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be
maintained intact (e.g., principal of a permanent fund). See the Instructions tab, cell C17 for more information about the amounts that should and should not be included on this line.
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted.
11
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms
2026
2027
1.
$
6,328,532
$
6,455,103
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
4,948,563
$
5,015,036
B. Secondary property taxes
3,787,800
3,882,000
C. Total property tax levy amounts
$
8,736,363
$
8,897,036
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
3,584,873
(2) Prior years’ levies
6,862
(3) Total primary property taxes
$
3,591,735
B. Secondary property taxes
(1) Current year's levy
$
2,675,206
(2) Prior years’ levies
(3) Total secondary property taxes
$
2,675,206
C. Total property taxes collected
$
6,266,941
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
1.5158
1.5204
(2) Secondary property tax rate
1.1602
1.1556
(3) Total city/town tax rate
2.6760
2.6760
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
NO
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.
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)
City of Tolleson
Tax levy and tax rate information
Fiscal year 2027
Maximum allowable primary property tax levy.
A.R.S. §42-17051(A)
Property tax judgment
Property tax judgment
Property tax judgment
Property tax judgment
6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
General Fund
Local taxes
City Sales Tax
$
37,500,000
$
46,000,000
$
40,375,000
Franchise Tax
42,000
42,000
37,000
In-Leiu Tax
621,500
700,000
638,300
Licenses and permits
Business License
79,000
55,000
55,000
Building Permits
375,000
210,000
250,000
Intergovernmental
Urban Revenue Sharing
1,200,000
1,800,000
1,550,000
State Sales Tax
1,166,000
1,325,000
1,250,000
LTAF
18,300
18,332
18,300
Grants
240,750
56,514
46,000
Charges for services
Building Plan Review
206,000
152,000
150,000
Zoning Fees
15,000
20,000
20,000
Other Charges for Services
1,618,000
2,218,000
3,570,020
Fines and forfeits
Traffic Fines
185,000
170,000
165,000
Interest on investments
Investment Earnings
1,750,000
2,790,000
2,795,000
Miscellaneous
Miscellaneous
387,200
1,100,000
302,100
Total General Fund
$
45,403,750
$
56,656,846
$
51,221,720
*
City of Tolleson
Revenues other than property taxes
Fiscal Year 2027
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
Source of revenues
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Tolleson
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Special revenue funds
Highway User Revenue
$
945,000
$
1,000,000
$
946,000
Impound
10,000
25,000
11,450
Public Safety Sales Tax
8,305,000
7,960,000
8,471,000
JCEF
78,000
75,000
83,300
Grants
57,049,889
1,447,000
51,770,769
AAA/CDBG
1,258,054
787,000
1,616,054
$
67,645,943
$
11,294,000
$
62,898,573
$
$
$
$
$
$
Total special revenue funds
$
67,645,943
$
11,294,000
$
62,898,573
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Tolleson
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Debt service funds
Sales Tax
$
620,700
$
620,700
$
633,300
$
620,700
$
620,700
$
633,300
Total debt service funds
$
620,700
$
620,700
$
633,300
*
Enterprise funds
Water
$
8,931,700
$
8,806,000
$
8,992,350
Sanitation
480,500
425,000
447,800
Wastewater
27,128,450
8,500,000
22,745,970
Sewer
1,856,300
1,567,000
1,912,000
$
38,396,950
$
19,298,000
$
34,098,120
Total enterprise funds
$
38,396,950
$
19,298,000
$
34,098,120
*
Total all funds
$
152,067,343
$
87,869,546
$
148,851,713
*
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Fund
Sources
(Uses)
In
(Out)
General Fund
AAA
$
$
$
$
936,600
Aquatic Center
8,000,000
Total General Fund
$
$
$
$
8,936,600
Special revenue funds
General Fund
$
$
$
936,600
$
Total special revenue funds
$
$
$
936,600
$
Debt service funds
$
$
$
$
Total debt service funds
$
$
$
$
Capital projects funds
General Fund
$
$
$
8,000,000
$
Total capital projects funds
$
$
$
8,000,000
$
Enterprise funds
Wastewater
$
$
$
202,870
$
Sewer
202,870
Total enterprise funds
$
$
$
202,870
$
202,870
Total all funds
$
$
$
9,139,470
$
9,139,470
2027
2027
City of Tolleson
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms
Adopted
budgeted
expenditures/
expenses
Expenditure/
expense
adjustments
approved
Actual
expenditures/
expenses*
Budgeted
expenditures/
expenses
Fund/Department
2026
2026
2026
2027
General Fund
Mayor and Council
$
970,000
$
$
873,000
$
1,285,200
City Manager
599,700
593,700
781,150
Public Affairs
1,200,350
960,000
1,268,250
Non-profit Donations
62,000
6,500
62,000
City Clerk
560,200
448,160
576,150
Employee Resources
1,173,000
1,055,700
1,357,400
Employee Development
107,000
81,320
107,000
City Magistrate
302,850
278,000
317,750
Court Administration
590,500
472,400
530,500
Finance
1,995,550
1,995,550
2,374,150
Information Technology
2,239,050
2,082,000
2,731,000
Field Operations - Vehicles
676,600
643,000
640,700
Field Operations - Grounds
502,550
502,550
669,950
Field Operations - Buildings
1,733,900
1,612,500
1,829,450
Human Services
1,539,500
76,475
1,200,800
1,932,000
Housing Services
776,300
481,300
1,294,800
Police - Administration
1,218,350
999,000
1,749,550
Police - Support Services
2,522,700
2,462,000
3,215,800
Police - Field Operations
4,743,430
4,506,000
4,890,900
City Prosecutor
188,000
188,000
188,000
Fire - Administration
1,139,900
1,060,000
1,729,700
Fire - Operations
4,459,500
4,036,000
4,207,500
Emergency Preparedness
317,200
317,200
317,200
Building Inspection
692,550
601,000
614,550
Streets
1,303,900
1,082,000
1,477,200
Transportation
457,500
457,500
1,107,500
Library
1,865,200
1,679,000
1,926,600
Field Operations - Parks
1,057,550
550,000
997,650
Aquatics Center
1,525,000
(76,475)
50,000
1,588,900
Parks and Recreation
2,659,900
1,862,000
2,807,400
Teen Council
221,600
188,300
222,950
City Promotion
669,950
502,500
704,950
Development Servcies
1,045,050
1,045,050
1,217,350
Planning and Engineering
584,250
525,800
378,500
Capital Outlay
24,989,500
4,755,000
12,500,000
38,486,000
Countingency
4,000,000
(1,355,000)
4,000,000
Total General Fund $
70,690,080
$
3,400,000
$
47,897,830
$
89,585,650
Special revenue funds
HURF
$
1,345,000
$
$
1,310,000
$
1,345,000
Impound
51,050
46,200
54,070
Public Safety Tax
8,383,000
5,700,000
9,880,500
JCEF
139,320
105,100
147,720
Grants
56,700,809
(3,400,000)
2,000,000
51,523,002
AAA/CDBG
1,572,054
1,000,000
1,616,554
Total special revenue funds
$
68,191,233
$
(3,400,000)
$
10,161,300
$
64,566,846
Debt service funds
Debt Service
$
6,444,613
$
$
6,444,613
$
4,301,075
Total debt service funds
$
6,444,613
$
$
6,444,613
$
4,301,075
Capital projects funds
Aquatics Center
$
32,000,000
$
$
18,000,000
$
25,300,000
Total capital projects funds
$
32,000,000
$
$
18,000,000
$
25,300,000
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water
$
21,033,000
$
(3,000,000)
$
13,400,000
$
22,868,552
Sanitation
532,500
532,500
750,070
Wastewater
32,370,400
14,600,000
34,418,352
Sewer
2,423,700
3,000,000
4,985,000
5,363,152
Total enterprise funds
$
56,359,600
$
$
33,517,500
$
63,400,126
Internal service funds
$
$
$
$
Total internal service funds
$
$
$
$
Total all funds
$
233,685,526
$
$
116,021,243
$
247,153,697
*
Expenditures/expenses by fund
Fiscal year 2027
City of Tolleson
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms
Full-time
equivalent (FTE)
Employee salaries
and hourly costs
Retirement costs
Healthcare costs
Other benefit
costs
Total estimated
personnel
compensation
2027
2027
2027
2027
2027
2027
222.5
$
18,852,400
$
2,139,750
$
4,808,500
$
2,337,150
$
28,137,800
Public Safety Tax
34.0
$
2,865,300
$
299,800
$
841,800
$
375,350
$
4,382,250
AAA
6.5
394,750
39,800
153,300
49,650
637,500
Total special revenue funds
40.5
$
3,260,050
$
339,600
$
995,100
$
425,000
$
5,019,750
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water
12.0
$
1,602,100
$
189,450
$
505,950
$
209,650
$
2,507,150
Wastewater & Sewer
31.0
3,417,300
390,050
909,350
431,100
5,147,800
Total enterprise funds
43.0
$
5,019,400
$
579,500
$
1,415,300
$
640,750
$
7,654,950
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
306.0
$
27,131,850
$
3,058,850
$
7,218,900
$
3,402,900
$
40,812,500
Fund
City of Tolleson
Full-time employees and personnel compensation
Fiscal year 2027
General Fund
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms