Res 2600 FY 2026 Tentative Budget 05 13 25

RESOLUTION NO. 2600 
 
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 2026; 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 2026. 
 
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 2026 Annual Budget for the City of Tolleson on the 10th day of June, 2025 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 
24th day of June, 2025, 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. 2600, 
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. 2600 
MAY 13, 2025 
PAGE 2 
 
 
 
 
 
Section 7.  The Mayor, the City Manager, the City Clerk and City Attorney are hereby 
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 
13th day of May, 2025. 
 
 
____________________________________ 
Juan F. Rodriguez, Mayor 
 
 
                                                   ATTEST: ____________________________________ 
 
Crystal Zamora, City Clerk 
 
 
       APPROVED AS TO FORM: ____________________________________ 
 
Justin Pierce, City Attorney

CITY OF TOLLESON RESOLUTION NO. 2600 
MAY 13, 2025 
PAGE 3 
 
 
 
 
 
EXHIBIT A 
TO 
RESOLUTION NO. 2600 
 
[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
2025
Adopted/adjusted budgeted expenditures/expenses*   
E
1
51,007,715
65,400,754
6,335,145
21,000,000
0
54,320,500
0
198,064,114
2025
Actual expenditures/expenses**   
E
2
32,625,905
9,040,714
4,335,175
0
0
19,633,401
0
65,635,195
2026
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
79,827,712
12,520,195
89,509
21,000,000
0
30,878,679
0
144,316,095
2026
Primary property tax levy
B
4
4,948,563
4,948,563
2026
Secondary property tax levy
B
5
3,787,800
3,787,800
2026
Estimated revenues other than property taxes  
C
6
45,403,750
67,645,943
620,700
0
0
38,396,950
0
152,067,343
2026
Other financing sources  
D
7
0
0
0
0
0
0
0
0
2026
Other financing (uses)   
D
8
0
0
0
0
0
0
0
0
2026
Interfund transfers in   
D
9
0
730,700
2,000,000
11,000,000
0
194,000
0
13,924,700
2026
Interfund Transfers (out)   
D
10
13,730,700
0
0
0
0
194,000
0
13,924,700
2026
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
30,000,000
30,000,000
     Maintained for future retirement contributions
0
0
2026
Total financial resources available
12
86,449,325
80,896,838
6,498,009
32,000,000
0
69,275,629
0
275,119,801
2026
Budgeted expenditures/expenses
E
13
70,690,080
68,191,233
6,444,613
32,000,000
0
56,359,600
0
233,685,526
Expenditure limitation comparison
2025
2026
1 Budgeted expenditures/expenses
198,064,114
$     
233,685,526
$     
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
198,064,114
       
233,685,526
       
4 Less: estimated exclusions
5 Amount subject to the expenditure limitation
198,064,114
$     
233,685,526
$     
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
$                          
$                          
*
**
***
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
City/Town of Tolleson
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2026
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2025
2026
1.
$
5,732,933
$
6,328,532
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
4,798,134
$
4,948,563
B. Secondary property taxes
3,663,800
3,787,800
C. Total property tax levy amounts
$
8,461,934
$
8,736,363
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
4,702,171
(2)  Prior years’ levies
12,000
(3)  Total primary property taxes
$
4,714,171
B. Secondary property taxes
(1)  Current year's levy
$
3,590,524
(2)  Prior years’ levies
(3)  Total secondary property taxes
$
3,590,524
C. Total property taxes collected
$
8,304,695
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.5194
1.5158
(2)  Secondary property tax rate
1.1602
1.1602
(3)  Total city/town tax rate
2.6796
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/Town of Tolleson
Tax levy and tax rate information
Fiscal year 2026
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
2025
2025
2026
General Fund
Local taxes
City Sales Tax
$
33,245,000
$
37,608,360
$
37,500,000
Franchise Tax
17,000
21,550
42,000
In-Leiu Tax
621,500
626,212
621,500
Licenses and permits
Business License
79,000
79,573
79,000
Business Permits
400,000
283,450
375,000
Intergovernmental
Urban Revenue Sharing
1,314,000
1,372,680
1,200,000
State Sales tax
1,200,000
1,006,307
1,166,000
LTAF
18,300
19,500
18,300
Grants
240,750
44,450
240,750
Charges for services
Building Plan Review
250,000
187,143
206,000
Zoning Fees
15,000
52,546
15,000
Other Charges for Services
1,458,600
1,555,479
1,618,000
Fines and forfeits
Traffic Fines
158,500
164,040
185,000
Interest on investments
Investment Earnings
1,543,200
2,260,753
1,750,000
Miscellaneous
Miscellaneous
440,000
757,093
387,200
Total General Fund
$
41,000,850
$
46,039,136
$
45,403,750
 *
City/Town of Tolleson
Revenues other than property taxes
Fiscal Year 2026
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
2025
2025
2026
City/Town of Tolleson
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Special revenue funds
Highway User Revenue 
$
860,000
$
858,338
$
945,000
Grants
53,733,110
844,000
57,049,889
Impound
10,000
14,127
10,000
Public Safety Dedicated Tax
8,105,000
7,043,180
8,305,000
Judicial Collection Fund
78,000
82,500
78,000
AAA/CDBG
228,054
549,720
1,258,054
$
63,014,164
$
9,391,865
$
67,645,943
Total special revenue funds
$
63,014,164
$
9,391,865
$
67,645,943
 * 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
2025
2025
2026
City/Town of Tolleson
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Debt service funds
Taxes
$
620,200
$
620,000
                 
$
620,700
$
620,200
$
620,000
$
620,700
Total debt service funds
$
620,200
$
620,000
$
620,700
Capital projects funds
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
 *
Enterprise funds
Water
$
8,545,300
$
8,708,048
$
8,931,700
Sanitation
464,800
436,721
480,500
Wastewater
23,561,175
8,644,320
27,128,450
Sewer
1,651,000
1,782,920
1,856,300
$
34,222,275
$
19,572,009
$
38,396,950
Total enterprise funds
$
34,222,275
$
19,572,009
$
38,396,950
 *
Total all funds
$
138,857,489
$
75,623,010
$
152,067,343
 *
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
Impound fund
$
$
$
$
30,000
AAA
700,700
Debt Service
2,000,000
Aquatic Center
11,000,000
Total General Fund
$
$
$
$
13,730,700
Special revenue funds
General Fund
$
$
$
730,700
$
Total special revenue funds
$
$
$
730,700
$
Debt service funds
Generral Fund
$
$
$
2,000,000
$
Total debt service funds
$
$
$
2,000,000
$
Capital projects funds
Aquatic Center
$
$
$
11,000,000
$
Total capital projects funds
$
$
$
11,000,000
$
Enterprise funds
Wastewater
$
$
$
194,000
$
Sewer
194,000
Total enterprise funds
$
$
$
194,000
$
194,000
Total all funds
$
$
$
13,924,700
$
13,924,700
2026
2026
City/Town of Tolleson
Other financing sources/(uses) and interfund transfers
Fiscal year 2026
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
2025
2025
2025
2026
General Fund
Mayor and Council
$
882,500
$
$
735,230
$
970,000
City Manager
569,465
487,341
599,700
Public Affairs
925,250
792,174
1,200,350
Housing Services
873,950
237,919
776,300
City Clerk
438,450
390,682
560,200
Employee Resources
1,014,500
959,171
1,173,000
City Magistrate
274,150
228,354
302,850
Court Administration
601,600
377,954
590,500
Legal Services
108,000
108,000
188,000
Finance
1,846,250
1,739,682
1,995,550
Information Technology
1,943,900
1,844,469
2,239,050
Police Admin
1,110,050
698,536
1,218,350
Police Communications
2,380,200
1,749,609
2,522,700
Police Field Operations
4,260,950
3,474,109
4,743,430
Library
1,669,200
1,314,904
1,865,200
Fire Admin
1,203,600
748,873
1,139,900
Fire Operations
4,132,600
3,263,200
4,459,500
Emergency Preparedness
470,500
231,266
317,200
Aquatics
1,525,000
15,500
1,525,000
Field Ops - Vehicles
640,400
488,523
676,600
Field Ops - Grounds
485,700
340,822
502,550
Field Ops - Building
1,650,600
1,253,071
1,733,900
Building Inspection
618,750
454,551
692,550
Streets
1,395,300
779,148
1,303,900
Transporation
450,000
305,782
457,500
Human Services
1,086,600
540,071
1,539,500
Park Maintenance
1,040,750
283,040
1,057,550
Non-Profit
62,000
62,000
62,000
Parks and Recreation
2,250,100
1,164,003
2,659,900
Teen Council 
225,150
146,081
221,600
City Promotion
631,450
475,088
669,950
Economic Development
1,234,350
511,719
1,045,050
Planning and Engineering
542,450
355,033
584,250
Employee Development
107,000
105,000
107,000
Capital Outlay
10,357,000
3,965,000
24,989,500
Contingency
2,000,000
2,000,000
4,000,000
Total General Fund
$
51,007,715
$
$
32,625,905
$
70,690,080
Special revenue funds
HURF
$
1,370,000
$
$
1,035,871
$
1,345,000
Grants
53,712,830
1,378,000
56,700,809
Impound
49,000
39,517
51,050
Public Safety Tax
9,161,000
6,006,500
8,383,000
Juicial Collections 
128,220
94,875
139,320
AAA/CDBG
979,704
485,951
1,572,054
Total special revenue funds
$
65,400,754
$
$
9,040,714
$
68,191,233
Debt service funds
Debt Service
$
6,335,145
$
$
4,335,175
$
6,444,613
Total debt service funds
$
6,335,145
$
$
4,335,175
$
6,444,613
Capital projects funds
AquaticCenter
$
21,000,000
$
$
$
32,000,000
Total capital projects funds
$
21,000,000
$
$
$
32,000,000
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water
$
18,684,200
$
$
9,329,279
$
21,033,000
Sanitation
498,100
403,618
532,500
Wastewater
28,718,000
8,696,031
32,370,400
Sewer
6,420,200
1,204,473
2,423,700
Total enterprise funds
$
54,320,500
$
$
19,633,401
$
56,359,600
Internal service funds
$
$
$
$
Total internal service funds
$
$
$
$
Total all funds
$
198,064,114
$
$
65,635,195
$
233,685,526
*
Expenditures/expenses by fund
Fiscal year 2026
City/Town 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
2026
2026
2026
2026
2026
2026
219.0
$
18,975,576
$
2,485,857
$
4,427,289
$
2,239,326
$
28,128,048
AAA/Grants
9.5
$
441,000
$
51,100
$
146,400
$
51,550
$
690,050
SRO
3.0
215,600
53,650
69,950
19,080
358,280
Total special revenue funds
12.5
$
656,600
$
104,750
$
216,350
$
70,630
$
1,048,330
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water
12.5
$
1,473,538
$
176,315
$
386,529
$
193,033
$
2,229,415
WWTP/Sewer
30.5
3,103,030
359,348
755,265
394,706
4,612,349
Total enterprise funds
43.0
$
4,576,568
$
535,663
$
1,141,794
$
587,739
$
6,841,764
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
274.5
$
24,208,744
$
3,126,270
$
5,785,433
$
2,897,695
$
36,018,142
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
Fund
City/Town of Tolleson
Full-time employees and personnel compensation
Fiscal year 2026
General Fund
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms