Taxation and Fiscal Policy
CivicCause Budget Signals
Albany Budget Overview
Albany's adopted FY 2025-26 budget balances the General Fund for the first time in several years. The pressure comes one year later: the adopted FY 2026-27 General Fund plan shows a $1.15M use of fund balance unless the City brings back additional balancing options before that fiscal year starts.
Adopted biennial-budget posture
Balanced with structural pressure
Budget status: Balanced with structural pressure. The adopted budget shows FY2025-26 General Fund revenues and expenditures both at $33.5M, FY2025-26 all-funds operating appropriations of $48.1M, and a FY2026-27 General Fund gap of about $1.15M covered by fund balance in the adopted plan.
Headline signals
Budget status
Balanced with structural pressure
FY2025-26 is balanced; FY2026-27 uses fund balance unless later options close the gap.
FY2025-26 total budget
$48.1M
All-funds FY2025-26 operating appropriations listed in Resolution 2025-35 Exhibit A.
FY2025-26 General Fund
$33.5M
General Fund revenues and expenditures are both budgeted at $33.5M.
FY2026-27 General Fund
$35.3M
Adopted FY2026-27 General Fund expenditures before later balancing work.
FY2026-27 gap
$1.15M
Fund balance use shown in the adopted FY2026-27 General Fund plan.
Ending fund balance
$9.3M
Projected FY2026-27 available ending General Fund balance after the planned draw.
Budget Signals
Taxation and Fiscal Policy
$48.1M
Total budget
FY2025-26 all-funds operating appropriations from the adopted budget exhibit.
Public Safety
$15.6M
Public safety
FY2025-26 Police, Fire General Fund, and EMS Fund expenditures combined.
Infrastructure
$5.0M
Public Works
FY2025-26 General Fund Public Works spending for maintenance, streets, facilities, parks/open space, sewer, storm drains, and related operations.
Transportation
$412K
Sidewalk parcel tax
FY2025-26 Sidewalk and Pathways Parcel Tax revenue after voter approval of Measure C.
Housing & Land Use
$2.6M
Community Development
FY2025-26 spending tied to planning, building, transportation, sustainability, housing-element work, and code updates.
Climate, Environment, and Resilience
$143K
Climate reserve
Estimated FY2024-25 ending Climate Action and Adaptation Reserve Fund balance documented in the adopted budget.
What changed from FY2023-24 actuals?
Compact comparison from Albany's adopted biennial budget tables. FY2023-24 is the actual baseline; FY2025-26 is the first adopted year of the two-year budget.
General Fund expenditures
IncreaseFY2023-24 actual
$31.9M
FY2025-26 adopted
$33.5M
Change
+$1.6M
+5.1%
FY2023-24 actual General Fund expenditures compared with the FY2025-26 adopted budget.
General Fund revenues
IncreaseFY2023-24 actual
$32.2M
FY2025-26 adopted
$33.5M
Change
+$1.3M
+4.1%
Revenue growth is enough to balance FY2025-26, but the City says it does not keep pace with expense growth longer term.
Police
IncreaseFY2023-24 actual
$7.8M
FY2025-26 adopted
$8.4M
Change
+$0.7M
+8.8%
General Fund Police spending rises from FY2023-24 actuals to the FY2025-26 adopted budget.
Fire and EMS
DecreaseFY2023-24 actual
$7.7M
FY2025-26 adopted
$7.2M
Change
-$0.5M
-6.7%
General Fund Fire plus EMS Fund expenditures; the budget shifts and special-fund structure affect this comparison.
Public Works
IncreaseFY2023-24 actual
$4.1M
FY2025-26 adopted
$5.0M
Change
+$0.9M
+21.3%
Increase tied to maintenance, vegetation management, street sweeping, utilities, and infrastructure operations.
Community Development
IncreaseFY2023-24 actual
$2.1M
FY2025-26 adopted
$2.6M
Change
+$0.4M
+21.0%
Planning, building, housing-element implementation, active transportation, sustainability, and code work.
Recreation
IncreaseFY2023-24 actual
$2.5M
FY2025-26 adopted
$2.7M
Change
+$0.1M
+4.9%
Recreation and community services, including Albany CARES, senior services, youth programs, and events.
Resident-facing operating signals
Property tax
$10.6M
FY2025-26 General Fund property tax, up 3.2% from the FY2024-25 projection.
Sales and use tax
$4.9M
FY2025-26 General Fund sales and use tax; the City notes limited growth due to softer consumer confidence.
Transfers in
$6.3M
FY2025-26 General Fund transfers from special revenue sources and administrative cost allocations.
Labor savings
~$1.0M
Budgeted vacancy/turnover savings plus three unfunded positions help keep FY2025-26 balanced.
Pension UAL pressure
+$286K
FY2025-26 increase in the City's annual unfunded pension liability payment.
Sugar-sweetened beverage plan
$221K
FY2025-26 expenditure plan for crossing guards, bike safety, swim safety, and Move'n'Groove.
Operating, reserves, and capital signals
FY2025-26 all-funds
$48.1M
Operating appropriations across General Fund, special revenue, reserve/CIP, and sewer operations funds.
FY2025-26 core operating
$37.3M
General Fund plus EMS Fund expenditures.
FY2025-26 sewer operations
$1.9M
Enterprise fund operating expenditures for sewer operations.
FY2025-26 reserve/CIP draws
$675K
Reserve and CIP appropriations listed in the operating-budget adoption exhibit.
CalPERS UAL
$45.2M
Unfunded accrued liability as of June 30, 2023, cited in the budget message.
Peak UAL payment
$5.1M
Projected annual unfunded pension liability payment peak in 2031.
Capital and infrastructure signals
Albany's operating budget says a five-year CIP update was expected separately in July 2025, so this page does not present a full CIP total yet.
The adopted budget lists $412K in FY2025-26 Sidewalk and Pathways Parcel Tax revenue after Measure C, supporting sidewalk maintenance, repair, and pathway improvements.
The budget documents $1.9M in FY2025-26 sewer operations expenditures and notes an updated sewer fee study is underway to fund operational and capital needs.
The General City Building Reserve section identifies about $3.39M in five-year building and facility needs, including HVAC, security upgrades, electrification planning, and facility repairs.
Reserve sections also identify public safety equipment needs, including police vehicle replacement, EMS ambulance/medical equipment, and fire equipment replacement.
Risks and caveats
This first Albany budget page uses official City budget sources only. Comparisons rely on the adopted biennial operating budget's FY2023-24 actuals and FY2025-26 adopted tables. Albany's operating budget says the five-year CIP update was expected separately, so this page uses documented capital/reserve signals rather than a full CIP total.
The FY2026-27 General Fund plan is not structurally balanced in the adopted document; it shows a $1.15M use of fund balance pending later balancing options.
The City calls out Golden Gate Fields closure, pension liabilities, labor-cost pressure, and economic uncertainty as risks to future revenues and costs.
Capital needs are real, but the operating budget points to a separate CIP update; compact project/category totals should be rechecked once the current CIP is posted.
Some comparisons are affected by special funds and transfers, especially Fire/EMS and Public Works, so the page labels the scope of each number.
Related causes
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These links come from budget categories and cause labels already shown on this page. They point to cause pages where CivicCause tracks related meetings, issues, and civic activity.
Official sources
Albany Budget & Financial Reports
Official City hub for adopted budgets, budget staff reports, budget-to-actual reports, financial statements, and related finance materials.
FY 2025-26 and FY 2026-27 Biennial Budget
Official adopted operating budget source for General Fund posture, all-funds appropriations, actual-to-budget comparisons, reserves, risks, and operating signals.
June 2, 2025 Budget Adoption Staff Report
Official Council staff report documenting adoption, balanced FY2025-26 General Fund posture, FY2026-27 balancing need, major changes, and sustainability notes.
Related civic activity
See where budget topics show up in public records
These links use existing cause relationships in Albany: public meetings, tracked issues, and organizations already connected to the same causes as this budget.
Climate, Environment, and Resilience
Crime and Public Safety
Infrastructure
Housing Affordability
Transportation
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