Attachment B - 2025-26 State Forms Combined.pdf

Flscal 
Year 
2025 
2025 
2026 
2026 
2026 
2026 
2026 
2026 
2026 
2026 
2026 
LESS: 
2026 
2026 
Adopted/adjusted budgeted expenditures/expenses* 
Actual expenditures/expenses** 
Beginning fund balance/(deficit) or net position/(deficit) 
at July 1*** 
Primary property tax levy 
Secondary property tax levy 
Estimated revenues other than property taxes 
Other financing sources 
Other financing (uses) 
lnterfund transfers In 
lnterfund Transfers (out) 
Reduction for fund balance reserved for future budget 
year expenditures 
Maintained for future debt retirement 
Maintained for future capital projects 
Maintained for future financial stability 
Maintained for future retirement contributions 
Total Financial Resources Available **** 
Budgeted Expenditures/Expenses **** 
State Forms A through G and 
Truth in Taxation Notice 
CITY OF PHOENIX, ARIZONA 
Summary Schedule of Estimated Revenues and Expenditures/Expenses 
Fiscal Year 2025-26 
(In Thousands) 
FUNDS 
h 
Special Revenue 
General Fund 
Fund 
Debt Service Fund 
Capital Projects Fund 
E 
2,132,179 
2,673,640 
139,845 
2,681,622 
E 
1,932,488 
1,790,073 
136,341 
1,400,447 
210,144 
1,167,680 
305,945 
B 
222,719 
B 
143,241 
C 
279,238 
3,512,676 
913,658 
D 
5,359 
3,515 
952,280 
D 
D 
1,635,854 
930,984 
1,622 
159,983 
D 
159,758 
2,405,113 
199,878 
2,193,555 
3,209,742 
144,863 
2,131,988 
E 
2,193,555 
2,578,892 
144,863 
2,269,460 
EXPENDITURE LIMITATION COMPARISON 
1. Budgeted expenditures/expenses 
2. Add/subtract: estimated net reconclllng Items 
3. Budgeted expenditures/expenses adjusted for reconciling items 
4. Less: estimated exclusions 
5. Amount subject to the expenditure llmltatlon 
6. EEC expenditure limitation or voter-approved alternative expenditure limitation 
Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. 
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. 
Enterprise 
Reapproprlatlon 
Funds Available 
Funds 
Total All Funds 
2,298,181 
3,051,187 
12,976,654 
1,862,300 
2,135,729 
9,257,377 
1,458,227 
4,315,419 
7,457,414 
222,719 
143,241 
2,041,482 
6,747,055 
8,350 
969,504 
122,614 
2,851,057 
90,463 
2,855,212 
3,540,210 
4,315,419 
15,535,777 
2,943,579 
4,315,419 
14,445,768 
2025 
2026 
$ 
9,925,467 $ 
10,130,349 
1117,568) 
296,821 
9,807,899 
10,427,170 
$ 
9,807,899 $ 
10,427,170 
$ 
12,976,654 $ 
14,445,768 
Amounts on this line represent Fund Balance/Net Position amounts except for amounts not In spendable form (e.g., prepalds and Inventories) or legally or contractually required to be maintained Intact (e.g., 
principal of a permanent fund). 
The total available financial resources of Capital Projects Fund are lower than budgeted expenditures due to bonds authorized for sale but not yet sold. Bond sales are based on cash flow needs rather than 
budgetary fund balance. 
Arizona Auditor General's Office 
SCHEDULE A 
Official City/Town Budget Forms 
Attachment B

2024-25
2025-26
1.
$
217,597
$
226,692
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
217,597
$
224,968
B. Secondary property taxes
139,948
144,688
C. Total property tax levy amounts
$
357,545
$
369,656
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
215,419
1,369
(3)  Total primary property taxes
$
216,788
B. Secondary property taxes
(1)  Current year's levy
$
138,549
821
(3)  Total secondary property taxes
$
139,370
C. Total property taxes collected
$
356,158
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.2658
1.2658
(2)  Secondary property tax rate
0.8141
0.8141
(3)  Total city/town tax rate
2.0799
2.0799
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.
CITY OF PHOENIX, ARIZONA
Tax Levy and Tax Rate Information
Fiscal Year 2025-26
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 2025-26 planned primary and secondary levies are $224,967,827 and $144,688,188, 
respectively. Historically, actual property tax collections have been slightly lower than the amount 
levied. For 2025-26, actual collections for primary and secondary property taxes are estimated to 
be $222,719,000 and $143,241,188, or 99% of the levy amount.
(In Thousands)
Arizona Auditor General's Office
Schedule B
Official City/Town Budget Forms

ESTIMATED 
REVENUES 
ACTUAL 
REVENUES* 
ESTIMATED 
REVENUES 
2024-25
2024-25
2025-26
GENERAL FUND
Intergovernmental
County Vehicle License Tax
$
86,148
$
88,000
$
90,871
Charges for services
Fire Emergency Transportation Services
$
75,990
$
63,470
$
66,974
Hazardous Materials Inspection Fee
1,500
1,200
1,500
Planning
2,142
1,836
1,836
Police
15,105
17,859
17,177
Street Transportation
8,028
8,331
8,343
Other Service Charges
30,153
30,639
32,111
Fines and forfeits
Moving Violations
$
4,182
$
4,338
$
4,338
Parking Violations
629
489
489
Driving While Intoxicated
530
525
525
Defensive Driving Program
2,000
2,195
2,195
Other Receipts
1,776
1,969
1,982
Interest on investments
Interest on investments
$
21,589
$
32,237
$
25,785
Contributions
SRP In-Lieu Taxes
$
2,248
$
1,892
$
1,892
Miscellaneous
Miscellaneous
$
9,411
$
8,805
$
8,671
Parks and Recreation
6,614
8,699
8,653
Libraries
462
424
425
Cable Communications
6,580
6,176
5,472
Total General Fund
$
275,087
$
279,082
$
279,238
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
Incorporated Cities Share
$
127,046
$
128,779
$
133,236
300,000 Population Share
33,101
33,369
34,497
Interest/Other
5,274
7,513
5,543
$
165,421
$
169,661
$
173,276
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2025-26
(In Thousands)
Arizona Auditor General's Office
SCHEDULE C
Official City/Town Budget Forms

ESTIMATED 
REVENUES 
ACTUAL 
REVENUES* 
ESTIMATED 
REVENUES 
2024-25
2024-25
2025-26
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2025-26
(In Thousands)
Excise Tax Fund
Local Taxes
$
733,578
$
715,002
$
839,048
Stormwater
6,622
7,061
7,131
Jet Fuel
964
                 
852
                 
886
Marijuana Sales Tax Earmarked for Public Safety Pension
12,865
 
12,368
            
12,875
License & Permits
6,567
6,254
4,775
State Sales Tax
259,787
252,575
262,745
State Income Tax
353,170
351,016
328,334
Neighborhood Protection
56,002
52,600
64,003
2007 Public Safety Expansion
112,008
105,203
128,006
Public Safety Enhancement
33,131
35,266
35,310
Parks and Preserves
56,005
52,603
64,003
Transportation 2050
381,630
359,178
439,091
Capital Construction
7,502
6,765
6,920
Sports Facilities
32,668
30,835
32,810
Convention Center
95,516
85,637
103,475
$
2,148,015
$
2,073,215
$
2,329,412
Other Special Revenue Funds
Neighborhood Protection
$
847
$
1,074
$
714
2007 Public Safety Expansion
969
1,207
800
Parks and Preserves
2,627
5,615
4,414
Transportation 2050
41,118
49,332
53,520
Capital Construction
866
1,117
894
Sports Facilities
6,355
7,325
6,656
Development Services
82,133
80,603
84,032
Regional Transit
85,226
80,339
67,217
Community Reinvestment
11,092
6,493
11,504
Impact Fee Administration
684
801
790
Regional Wireless Cooperative
6,610
6,778
7,494
Golf 
12,279
13,905
14,070
Court Awards
5,011
5,122
5,075
$
255,817
$
259,711
$
257,177
Other Restricted Funds
Court Special Fees
$
826
$
966
$
867
Vehicle Impound Program
1,966
1,895
1,895
Other Restricted Funds
23,564
44,224
28,185
Affordable Housing Program
43,874
22,182
22,718
$
70,230
$
69,266
$
53,665
Federal Funds
Public Housing
$
242,290
$
200,035
$
239,048
Human Services
79,071
75,804
101,901
Federal Transit Administration
121,894
79,025
122,688
Community Development
42,000
21,299
37,897
Criminal Justice/Public Safety
12,547
11,720
10,553
Other Federal & State Grants
373,790
154,292
187,059
$
871,593
$
542,177
$
699,145
Total Special Revenue Funds
$
3,511,075
$
3,114,029
$
3,512,676
Arizona Auditor General's Office
SCHEDULE C
Official City/Town Budget Forms

ESTIMATED 
REVENUES 
ACTUAL 
REVENUES* 
ESTIMATED 
REVENUES 
2024-25
2024-25
2025-26
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2025-26
(In Thousands)
DEBT SERVICE FUNDS
Secondary Property Tax
$
3,552
$
-
                  
$
-
                  
Total Debt Service Funds
$
3,552
$
-
                  
$
-
                  
CAPITAL PROJECTS FUNDS
Bond Funds
$
                    -   $
19,518
$
                   -   
Capital Gifts
                 500 
451
                   -   
Capital Grants
700,925
622,323
484,338
Capital Reserves
                    -   
16,137
                   -   
Customer Facility Charges
60,060
57,500
62,100
Federal, State and Other Participation
262,891
72,746
175,871
Impact Fees
                    -   
38,259
                   -   
Joint Ventures
62,335
85,810
85,632
Passenger Facility Charges
98,071
103,203
105,717
Solid Waste Remediation
                    -   
165
                   -   
Other Capital Funds
              7,200 
175
                   -   
Total Capital Projects Funds
$
1,191,981
$
1,016,289
$
913,658
ENTERPRISE FUNDS
Convention Center
$
35,574
$
39,054
$
40,013
Solid Waste
208,591
215,908
216,352
Aviation
595,697
659,994
663,361
Water System
715,025
709,573
782,974
Wastewater System
310,694
326,815
338,782
Total Enterprise Funds
$
1,865,581
$
1,951,346
$
2,041,482
TOTAL ALL FUNDS
$
6,847,276
$
6,360,747
$
6,747,055
 * 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.
Arizona Auditor General's Office
SCHEDULE C
Official City/Town Budget Forms

FUND
SOURCES
<USES>
IN
<OUT>
GENERAL FUND
General Fund
$
5,359
$
$
1,511,379
$
155,785
Library
9,167
3,973
Parks
115,165
Cable Communications
142
Total General Fund
$
5,359
$
$
1,635,854
$
159,758
SPECIAL REVENUE FUNDS
Excise
$
$
$
$
2,329,412
Arizona Highway User Revenue
1,306
4,241
Capital Construction
139
6,920
City Improvement
100
106,400
Community Reinvestment
6
2,067
Court Awards
19
Development Services
156
6,683
Golf
5
Neighborhood Protection
64,003
3,867
Parks and Preserves
64,003
98
Public Safety Enhancement
35,310
4,112
Public Safety Expansion
133,506
1,987
Regional Transit
5
Sports Facilities
32,810
16,656
Transportation 2050
1,530
439,091
26,057
Other Restricted
69
48,941
9,812
Grant Funds
180
120
Total Special Revenue Funds
$
3,515
$
$
930,984
$
2,405,113
DEBT SERVICE FUNDS
Secondary Property Tax
$
$
$
1,622
$
Total Debt Service Funds
$
$
$
1,622
$
CAPITAL PROJECTS FUNDS
2023 General Obligation Bonds
$
$
$
150,233
$
150,233
Aviation Bonds
300,000
Convention Center Bonds
810
Solid Waste Bonds
26,500
Other Bonds
175,000
8,500
Wastewater Bonds
9,170
Capital Reserves
9,750
22,546
Customer Facility Charges
18,599
Transportation 2050 Bonds
900
Water Bonds
439,900
Total Capital Projects Funds
$
952,280
$
$
159,983
$
199,878
(In Thousands)
CITY OF PHOENIX, ARIZONA
Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2025-26
OTHER FINANCING
INTERFUND TRANSFERS
2025-26
2025-26
Arizona Auditor General's Office
SCHEDULE D
Official City/Town Budget Forms

FUND
SOURCES
<USES>
IN
<OUT>
(In Thousands)
CITY OF PHOENIX, ARIZONA
Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2025-26
OTHER FINANCING
INTERFUND TRANSFERS
2025-26
2025-26
ENTERPRISE FUNDS
Aviation
$
2,768
$
$
19,139
$
17,096
Convention Center
669
103,475
4,989
Solid Waste
322
14,508
Wastewater
2,035
21,025
Water
2,556
32,844
Total Enterprise Funds
$
8,350
$
$
122,614
$
90,463
TOTAL ALL FUNDS
$
969,504
$
$
2,851,057
$
2,855,212
Arizona Auditor General's Office
SCHEDULE D
Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2024-25
ACTUAL 
EXPENDITURES/
EXPENSES*       
2024-25
BUDGETED 
EXPENDITURES/
EXPENSES        
2025-26
GENERAL FUND
General:
$
$
$
$
  General Government
249,186
248,318
241,080
  Criminal Justice
47,381
46,857
46,847
  Public Safety
1,248,049
10,000
1,243,379
1,321,130
  Transportation
25,252
25,248
1,902
  Community Development
41,112
40,598
39,949
  Community Enrichment
51,797
51,754
55,729
  Environmental Services
38,051
36,639
40,435
  Contingencies/Non-Departmental**
148,875
(191)
180,561
  Capital Budget
86,768
(10,000)
49,311
70,027
Parks and Recreation 
  Operating
134,037
133,302
134,775
  Capital
3,600
481
3,119
Library 
  Operating
51,120
50,640
51,366
  Capital
1,456
746
1,020
Cable Communications 
5,073
420
5,406
5,614
Total General Fund $
2,131,759
$
420
$
1,932,488
$
2,193,555
SPECIAL REVENUE FUNDS
$
$
$
$
Arizona Highway User Revenue 
  Operating
90,387
90,358
97,066
  Capital
130,609
85,448
131,352
Capital Construction
  Operating
140
10
140
140
  Capital
31,415
(10)
8,958
25,960
City Improvement
84,178
82,937
106,500
Community Reinvestment 
  Operating
2,317
2,315
2,771
  Capital
6,479
5,764
5,315
Court Awards
5,008
4,512
3,154
Development Services
  Operating
91,977
90,948
93,015
  Contingencies
1,000
  Capital
8,635
6,748
7,080
Federal Community Development 
  Operating
35,100
18,396
29,806
  Capital
6,904
2,074
8,091
Federal & State Grants
  Operating
296,301
(6,500)
108,388
126,896
  Capital
49,726
35,953
35,351
Federal Transit 
  Operating
13,057
2,520
15,266
25,843
  Capital
108,837
(2,520)
41,973
96,845
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2025-26
FUND/DEPARTMENT
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2024-25
ACTUAL 
EXPENDITURES/
EXPENSES*       
2024-25
BUDGETED 
EXPENDITURES/
EXPENSES        
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2025-26
FUND/DEPARTMENT
Golf Course 
  Operating
10,803
1,370
11,931
12,571
  Capital
2,000
HOPE VI Grant
  Operating
15,445
3,257
13,478
  Capital
25,045
5,367
21,984
Human Services Grants
  Operating
76,071
(1,400)
68,012
92,963
  Capital
3,000
1,400
4,186
9,000
Neighborhood Protection
59,962
2,800
61,511
69,619
Other Restricted Funds
  Fees and Contributions
90,667
78,473
109,064
  Capital
44,764
22,664
74,493
Parks and Preserves
  Operating
8,121
7,980
8,030
  Capital
117,390
70,415
102,054
Public Housing 
  Operating
217,090
178,467
203,441
  Capital
47,817
17,216
47,461
Public Safety Enhancement
32,246
910
32,500
32,776
Public Safety Expansion
128,878
128,053
130,925
Public Transit (RPTA)
  Operating
67,282
66,766
54,241
  Capital
14,810
7,006
15,066
Regional Wireless Cooperative
  Operating
6,223
(1,030)
4,888
5,696
  Capital
2,030
1,925
2,192
Sports Facilities 
  Operating
2,960
2,958
9,706
  Contingencies
2,500
2,500
  Capital
5,685
2,810
8,531
Transportation 2050
  Operating
268,611
264,917
338,492
  Contingencies
4,000
21,000
  Capital
463,621
148,589
395,422
$
$
$
$
Total Special Revenue Funds $
2,674,060
$
(420) $
1,790,073
$
2,578,892
DEBT SERVICE FUNDS
$
$
$
$
Secondary Property Tax and G.O.
139,845
136,341
144,863
Total Debt Service Funds $
139,845
$
$
136,341
$
144,863
CAPITAL PROJECTS FUNDS
$
$
$
$
Arts and Cultural Facilities
18,716
3,734
25,667
Aviation
809,738
486,543
894,982
Economic Development
5,250
20,000
24,050
25,500
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2024-25
ACTUAL 
EXPENDITURES/
EXPENSES*       
2024-25
BUDGETED 
EXPENDITURES/
EXPENSES        
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2025-26
FUND/DEPARTMENT
Environmental Programs
1,000
919
1,081
Facilities Management
47,005
25,697
45,381
Finance
200
165
Fire Protection
76,130
58,604
53,748
Historic Preservation and Planning
2,000
578
11,422
Housing
32,373
7,394
48,186
Human Services
317
1,000
981
1,975
Information Technology
25,370
6,235
11,665
Libraries
2,091
117
6,666
Non-Departmental Capital
219,495
(34,800)
105,660
224,561
Parks, Recreation and Mtn Preserves
36,146
20,216
47,524
Phoenix Convention Center
55,360
48,490
11,981
Police Protection
40,233
33,468
19,079
Public Art Program
3,749
1,809
6,320
Regional Wireless Cooperative
6,000
6,000
Solid Waste Disposal
10,264
13,600
21,975
55,023
Street Transportation and Drainage
330,449
75,490
231,592
Wastewater
578,183
407,013
190,407
Water
381,753
71,311
350,700
Total Capital Projects Funds $
2,681,622
$
$
1,400,447
$
2,269,460
ENTERPRISE FUNDS
$
$
$
$
Aviation 
  Operating
513,141
508,024
523,542
  Contingencies
25,000
30,000
  Capital
362,305
142,740
638,870
Convention Center 
  Operating
100,964
99,258
107,043
  Contingencies
3,000
4,500
  Capital
11,071
6,112
10,285
Solid Waste 
  Operating
198,897
194,576
209,407
  Contingencies
1,000
1,000
  Capital
34,836
6,145
10,877
Wastewater 
  Operating
214,956
214,268
229,667
  Contingencies
10,000
10,500
  Capital
106,600
81,893
277,088
Water 
  Operating
479,539
472,845
534,119
  Contingencies
22,000
22,500
  Capital
214,871
136,438
334,181
Total Enterprise Funds $
2,298,181
$
$
1,862,300
$
2,943,579
REAPPROPRIATION FUNDS
$
$
$
$
General
General Government
43,962
23,825
39,962
Criminal Justice
3,697
1,395
2,403
Public Safety
82,782
22,750
72,853
Transportation
3,631
493
2,379
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2024-25
ACTUAL 
EXPENDITURES/
EXPENSES*       
2024-25
BUDGETED 
EXPENDITURES/
EXPENSES        
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2025-26
FUND/DEPARTMENT
Environmental Services
36,755
24,012
35,285
Community Development
5,424
3,370
5,994
Community Enrichment
11,321
5,818
12,018
Capital Improvements
27,787
18,431
34,369
Library
Community Enrichment
6,226
2,667
4,716
Parks and Recreation
Community Enrichment
24,562
12,934
21,370
Cable Communications
General Government
505
90
1,057
Arizona Highway User Revenue
Street and Highway purposes
95,481
71,204
96,882
Aviation
Transportation
191,873
125,713
298,841
Capital Construction
Capital Improvements
4,360
3,706
5,310
City Improvement Operating
Debt Service
253
250
Community Reinvestment
Community Development
1,402
612
2,891
Court Awards
Criminal Justice
3,024
891
2,383
Development Services
Community Development
47,076
26,401
21,596
Federal and State Grants
Operating grants
94,166
22,009
68,448
Federal Community Development
Community Development
8,534
932
4,653
Federal Transit
Transportation
58,946
20,331
48,799
Golf
Community Enrichment
2,958
1,272
2,741
HOPE Grant
Community Development
4,601
348
2,122
Human Services
Community Enrichment
16,908
5,829
13,995
Neighborhood Protection
Public Safety
2,755
1,497
2,010
Other Restricted
Community Development
43,351
5,345
45,284
Parks and Preserves
Capital Improvements
69,908
59,733
74,285
Phoenix Convention Center
Community Enrichment
21,124
10,915
27,272
Public Housing
Community Development
75,322
12,251
58,507
Public Safety Enhancement Funds
Public Safety
32
19
14
Public Safety Expansion Funds
Public Safety
771
457
199
Regional Transit Authority
Transportation
17,049
6,485
17,914
Regional Wireless Cooperative
General Government
4,846
334
2,571
Secondary Property Tax
Debt Service
902
Solid Waste
Environmental Services
30,648
10,112
36,791
Sports Facilities
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2024-25
ACTUAL 
EXPENDITURES/
EXPENSES*       
2024-25
BUDGETED 
EXPENDITURES/
EXPENSES        
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2025-26
FUND/DEPARTMENT
Community Enrichment
2,411
1,424
1,757
Transportation 2050
Transportation
174,933
76,404
225,752
Wastewater
Environmental Services
131,854
79,275
134,277
Water
Environmental Services
252,371
193,210
256,043
Capital 
1988 Parks, Recreation, Facilities, Library Bonds
4,763
2006 Library, Senior & Cultural Center Bonds
122
2006 Parks & Recreation Bonds
2023 Prop 1 Public Safety and Streets
800
500
25,290
2023 Prop 2 Neighborhood and Parks
1,000
144
1,953
2023 Prop 3 Arts, Econ Dev, Environment
10
71
80
10,001
2023 Prop 4 Housing and Human Services
150
93
1,089
Aviation Capital
673,627
640,971
1,260,702
Capital Projects - Facilities Management
1,852
Capital Reserves
10,492
City Improvement Capital
130,116
(4,086)
103,689
127,783
CPBC - Senior Lien Excise Tax
4,250
4,333
Development Impact Fees
42,961
32,915
52,088
Multi-City Wastewater Capital
88,045
79,862
150,216
Public Housing Capital
9,786
5,199
4,021
Solid Waste Capital
7,461
3,738
22,685
Streets Capital
20,770
10,713
57,982
Wastewater Capital
163,878
4,015
167,887
603,739
Water Capital
293,330
237,421
302,807
Total Reappropriation Funds $
3,051,187
$
$
2,135,709
$
4,315,419
TOTAL ALL FUNDS $
12,976,654
$
$
9,257,359
$
14,445,768
*
** Non-Departmental includes Unassigned Vacancy Savings.
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.
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2024-25
2024-25
2024-25
2025-26
Community Development:
$
$
$
 $
Aviation 
74
74
74
Community Development
33,163
(840)
15,625
28,326
Community Reinvestment 
2,317
2,315
2,771
Convention Center
642
630
648
Development Services 
91,977
90,948
93,015
Federal and State Grants
26,140
16,319
27,170
General 
41,112
40,598
39,949
HOPE VI
15,445
3,257
13,478
Neighborhood Protection
100
3,010
3,100
2,250
Other Restricted 
26,511
(1,320)
18,478
24,027
Public Housing 
217,089
(455)
178,015
200,536
Sports Facilities 
194
191
195
Water 
30
30
30
Department Total $
454,794
$
395
$
369,581
$
432,470
Community Enrichment:
$
$
$
Community Development
1,612
840
2,446
1,137
Convention Center
76,632
(5)
74,939
82,711
Federal and State Grants
47,558
7,500
55,009
22,672
General 
51,797
51,754
55,729
Golf Course
10,803
1,370
11,931
12,571
Human Services Grants
76,071
(1,400)
68,012
67,963
Library 
51,120
50,640
51,366
Other Restricted 
9,648
6,999
20,546
Parks and Preserves
8,121
7,980
8,030
Parks and Recreation 
134,037
133,302
134,775
Public Housing
2
450
450
2,915
Sports Facilities 
683
683
765
Wastewater
318
318
318
Water 
462
462
462
Department Total $
468,863
$
8,755
$
464,925
$
461,960
Contingencies/Non-Departmental:
$
$
$
Aviation 
25,000
30,000
Convention Center
3,000
4,500
Development Services 
1,000
Federal and State Grants
35,000
40,000
General **
148,875
(191)
180,561
Human Services Grants
25,000
Solid Waste 
1,000
1,000
Sports Facilities 
2,500
2,500
Transportation 2050
4,000
21,000
Wastewater 
10,000
10,500
Water 
22,000
22,500
Department Total $
251,375
$
$
(191) $
338,561
Criminal Justice:
$
$
$
General 
47,381
46,857
46,847
Other Restricted 
530
1,090
1,619
3,290
Department Total $
47,911
$
1,090
$
48,476
$
50,137
Environmental Services:
$
$
$
Capital Construction
70
5
70
70
Federal and State Grants
152,081
(14,000)
3,897
405
General 
38,051
36,639
40,435
Other Restricted 
4,412
3,724
3,107
Solid Waste 
188,516
184,196
194,487
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2025-26
DEPARTMENT/FUND
(In Thousands)
Arizona Auditor General's Office
SCHEDULE F
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2024-25
2024-25
2024-25
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2025-26
DEPARTMENT/FUND
(In Thousands)
Wastewater 
150,802
150,456
165,629
Water 
331,263
324,673
344,150
Department Total $
865,195
$
(13,995) $
703,655
$
748,283
General Government:
$
$
$
Aviation 
536
532
543
Cable
5,073
420
5,406
5,614
Community Development
326
325
342
Court Awards
52
52
54
Federal and State Grants
8,278
6,609
11,697
General 
249,186
248,318
241,080
Other Restricted 
3,627
1,844
2,660
Public Housing 
5
2
(10)
Regional Wireless Cooperative
6,223
(1,030)
4,888
5,696
Solid Waste 
233
232
230
Sports Facilities 
134
134
6,698
Wastewater 
506
506
506
Water 
1,572
1,527
1,770
Department Total $
275,745
$
(605) $
270,375
$
276,880
Public Safety:
$
$
$
Court Awards 
4,956
4,460
3,100
Federal and State Grants
27,105
26,535
24,930
General 
1,248,049
10,000
1,243,379
1,321,130
Neighborhood Protection
58,912
(210)
57,816
66,584
Other Restricted 
40,610
40,254
49,445
Public Safety Enhancement
32,246
910
32,500
32,776
Public Safety Expansion
128,878
128,053
130,925
Sports Facilities 
1,950
1,950
2,048
Department Total $
1,542,706
$
10,700
$
1,534,947
$
1,630,938
Transportation:
$
$
$
Arizona Highway Users Revenue
90,387
90,358
97,066
Aviation 
410,809
410,692
431,460
Capital Construction 
70
5
70
70
Federal and State Grants
140
19
22
Federal Transit Authority
13,057
2,520
15,266
25,843
General 
25,252
25,248
1,902
Neighborhood Protection
950
596
785
Other Restricted 
5,329
230
5,555
5,988
Transit - RPTA
67,282
66,766
54,241
Transportation 2050
268,611
264,917
338,492
Department Total $
881,886
$
2,755
$
879,488
$
955,870
Debt:
$
$
Aviation 
101,722
96,727
91,464
City Improvement 
84,178
82,937
106,500
Convention Center
23,690
5
23,690
23,683
Secondary Property Tax
139,845
136,341
144,863
Solid Waste 
10,148
10,147
14,690
Wastewater 
63,330
62,987
63,214
Water 
146,213
146,153
187,708
Department Total $
569,125
$
5
$
558,983
$
632,122
Pay As You Go
Arizona Highway Users Revenue
130,609
85,448
131,352
Arizona Auditor General's Office
SCHEDULE F
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2024-25
2024-25
2024-25
2025-26
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2025-26
DEPARTMENT/FUND
(In Thousands)
Aviation
362,305
142,740
638,870
Capital Construction
31,415
(10)
8,958
25,960
Community Development
6,904
2,074
8,091
Community Reinvestment
6,479
5,764
5,315
Convention Center
11,071
6,112
10,285
Development Services
8,635
6,748
7,080
Federal and State Grants
49,726
35,953
35,351
Federal Transit Authority
108,837
(2,520)
41,973
96,845
General 
86,768
(10,000)
49,311
70,027
Golf Course
2,000
HOPE VI
25,045
5,367
21,984
Human Services Grants
3,000
1,400
4,186
9,000
Library 
1,456
746
1,020
Other Restricted 
44,764
22,664
74,493
Parks and Preserves
117,390
70,415
102,054
Parks and Recreation 
3,600
481
3,119
Public Housing
47,817
17,216
47,461
Transit - RPTA
14,810
7,006
15,066
Regional Wireless Cooperative
2,030
1,925
2,192
Solid Waste 
34,836
6,145
10,877
Sports Facilities 
5,685
2,810
8,531
Transportation 2050
463,621
148,589
395,422
Wastewater 
106,600
81,893
277,088
Water 
214,871
136,438
334,181
Department Total $
1,886,245
$
(9,100) $
890,962
$
2,333,667
$
$
$
$
Capital
$
$
$
$
Bond Funds
1,178,238
34,800
718,995
1,087,977
Other Capital
1,503,385
(34,800)
681,452
1,181,482
Department Total $
2,681,622
$
$
1,400,447
$
2,269,460
$
$
$
$
Reappropriation:
3,051,187
2,135,709
4,315,419
 Department Total $
3,051,187
$
$
2,135,709
$
4,315,419
Total All Departments $
12,976,654
$
$
9,257,359
$
14,445,768
*
**
Includes Unassigned Vacancy Savings.
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.
Arizona Auditor General's Office
SCHEDULE F
 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
2025-26
2025-26
2025-26
2025-26
2025-26
2025-26
GENERAL FUND
General
8,297
$
799,298
                  
$
457,195
                  
$
134,786
                  
$
127,615
                  
=
1,518,894
               
Library
391
21,626
                    
5,466
                      
3,661
                      
4,403
                      
35,157
                    
Parks and Recreation
950
49,917
                    
11,595
                    
8,760
                      
8,774
                      
79,046
                    
Cable Communications
24
2,753
                      
778
                         
366
                         
557
                          
4,454
                      
Total General Fund
9,661
$
873,595
                  
$
475,034
                  
$
147,572
                  
$
141,349
                  
=
1,637,550
               
SPECIAL REVENUE FUNDS
Arizona Highway User Revenue
702
                         
$
39,508
                    
$
15,751
                    
$
11,190
                    
$
9,984
                      
=
76,433
                    
Community Reinvestment
3
                             
342
                         
98
                           
46
                           
66
                            
551
                         
Development Services
493
                         
41,393
                    
12,885
                    
8,057
                      
8,248
                      
70,583
                    
Federal Community Development
79
                           
6,249
                      
1,802
                      
1,215
                      
1,240
                      
10,506
                    
Federal and State Grants
123
                         
8,049
                      
3,778
                      
1,857
                      
1,885
                      
15,569
                    
Federal Transit *
70
                           
70
                           
Golf Course
32
                           
1,877
                      
270
                         
159
                         
259
                          
2,566
                      
HOPE VI
18
                           
1,046
                      
346
                         
210
                         
251
                          
1,852
                      
Human Services
176
                         
11,368
                    
3,090
                      
2,561
                      
2,083
                      
19,102
                    
Neighborhood Protection
276
                         
29,137
                    
23,841
                    
4,210
                      
3,238
                      
60,426
                    
Other Restricted
116
                         
10,960
                    
18,512
                    
1,938
                      
2,181
                      
33,590
                    
Parks and Preserves
79
                           
4,245
                      
930
                         
807
                         
801
                          
6,783
                      
Public Safety Enhancement
254
                         
16,069
                    
11,778
                    
3,357
                      
3,109
                      
34,312
                    
Public Safety Expansion
707
                         
66,084
                    
59,352
                    
11,198
                    
8,898
                      
145,532
                  
Public Housing
64
                           
5,189
                      
1,511
                      
1,032
                      
972
                          
8,705
                      
Regional Wireless Cooperative
5
                             
508
                         
123
                         
68
                           
110
                          
809
                         
Transportation 2050
130
                         
11,412
                    
3,738
                      
1,975
                      
2,527
                      
19,651
                    
Total Special Revenue Funds
3,256
$
253,505
                  
$
157,804
                  
$
49,880
                    
$
45,850
                    
=
507,039
                  
ENTERPRISE FUNDS
Aviation
925
$
70,654
                    
$
5,347
                      
$
14,210
                    
$
14,526
                    
=
104,737
                  
Convention Center
219
15,961
                    
4,554
                      
3,111
                      
3,166
                      
26,792
                    
Solid Waste
628
47,728
                    
14,133
                    
9,756
                      
8,008
                      
79,626
                    
Wastewater
366
29,278
                    
2,132
                      
5,922
                      
5,413
                      
42,744
                    
Water
1,200
87,953
                    
28,269
                    
18,546
                    
18,312
                    
153,081
                  
Total Enterprise Funds
3,337
$
251,574
                  
$
54,435
                    
$
51,546
                    
$
49,425
                    
=
406,980
                  
TOTAL ALL FUNDS
16,255
$
1,378,674
$
687,274
$
248,998
$
236,624
=
2,551,570
FUND

TRUTH IN 
TAXATION HEARING 
NOTICE OF TAX INCREASE 
In compliance with section 42-17107, Arizona Revised Statutes, the city of 
Phoenix is notifying its property taxpayers of the city of Phoenix’s intention 
to raise its primary property taxes over last year’s level.  The city of Phoenix 
is proposing an increase in primary property taxes of $2,662,379 or 1.22%. 
 
For example, the proposed tax increase will cause the city of Phoenix’s 
primary property taxes on a $100,000 home to be $126.58 (total proposed 
taxes including the tax increase). Without the proposed tax increase, the 
total taxes that would be owed on a $100,000 home would have been 
$125.05. 
 
The proposed increase is exclusive of increased primary property taxes 
received from new construction. The increase is also exclusive of any 
changes that may occur from property tax levies for voter approved bonded 
indebtedness or budget and tax overrides. 
 
All interested citizens are invited to attend the public hearing on the tax 
increase that is scheduled to be held June 18, 2025 at 2:30 p.m. at the city 
of Phoenix Council Chambers, 200 W. Jefferson St.