FY2026-27 General Fund revenue
$96.1M
Proposed General Fund revenue.
CivicCause budget overview
Burlingame Budget
FY2025-26 Adopted/current baseline with FY2026-27 proposed, not adopted comparison
Burlingame's FY2026-27 proposed General Fund budget remains deficit-funded after transfers, but the projected gap is smaller than the FY2025-26 revised projection. Public safety and leisure/culture are the largest General Fund service areas.
FY2026-27 department spending
$92.7M
Proposed General Fund departmental expenditures.
Net deficit after transfers
about $3.1M
Projected General Fund balance draw after debt service, capital transfers, and other transfers.
Draft CIP request
$45.6M
Capital project request, shown separately from operating spending.
FY2026-27 is proposed, not adopted. Departmental General Fund spending is below projected revenue, but the General Fund shows about a $3.1M net deficit after debt service, capital transfers, and other transfers.
General Fund revenue
FY2025-26 adopted/current
$92.5M
FY2026-27 proposed
$96.1M
General Fund revenue rises by about $3.6M from the FY2025-26 adopted baseline to the FY2026-27 proposed budget.
Department spending
FY2025-26 adopted/current
$85.8M
FY2026-27 proposed
$92.7M
General Fund departmental spending rises by about $6.8M, led by public safety and leisure/culture service areas.
Net position after transfers
FY2025-26 adopted/current
about -$3.6M
FY2026-27 proposed
about -$3.1M
The proposed deficit is smaller than the adopted/current baseline deficit, but still draws on General Fund balance.
Citywide adopted budget
FY2025-26 adopted/current
$162.2M
FY2026-27 proposed
not shown
FY2026-27 all-funds totals are omitted until a clean final all-funds summary is reviewed.
What changed from the adopted budget?
This compares the FY2025-26 adopted/current baseline with the FY2026-27 proposed budget values validated from official Burlingame sources.
Measure
FY2025-26 adopted
FY2026-27 proposed
Change
What it means
General Fund revenue
$92.5M
$96.1M
+$3.6MIncrease
Revenue increases from the FY2025-26 adopted baseline, driven by property tax, transient occupancy tax, and other source growth.
General Fund departmental spending
$85.8M
$92.7M
+$6.8MIncrease
Departmental spending rises, with public safety and leisure/culture as the largest service areas.
Net deficit after transfers
about -$3.6M
about -$3.1M
gap narrowsSmaller gap
The proposed deficit is smaller than the FY2025-26 adopted/current deficit, but still reduces General Fund balance.
CIP request
about $27.2M
$45.6M draft
+$18.4MIncrease
CIP is capital/project spending and should not be mixed with operating-budget department rows.
- General Fund revenue rises, but departmental spending also rises materially.
- The proposed budget still shows a net deficit after transfers, even though the gap is smaller than the FY2025-26 revised projection.
- Burlingame's own forecast shows unassigned fund balance pressure if future deficits continue.
Revenue summary
Source row
FY2026-27 proposed
Share
CivicCause category
What it means
Property Tax
$37.7M
39.2%
Property tax
Largest General Fund revenue source.
Transient Occupancy Tax
$23.0M
23.9%
Hotel tax
Major revenue source tied to hotel occupancy and room rates.
Sales and Use Tax
$16.9M
17.6%
Sales tax
Projected to rise slightly from the FY2025-26 revised budget.
Charges for Services
$7.8M
8.1%
Service charges
Projected below the FY2025-26 revised budget.
Interest Income
$3.3M
3.4%
Investment income
Projected to increase in the proposed budget.
Franchise Tax
$2.0M
2.1%
Other local taxes
Local franchise tax revenue.
Business Licenses
$1.9M
2.0%
Business licenses
Business license revenue.
Other revenue sources
$7.4M
7.7%
Other / intergovernmental
Includes transfer tax, permits, fines, state subventions, use of property, and other smaller rows.
General Fund programs and service areas
Source row
FY2026-27 proposed
Share
CivicCause category
What it means
Public Safety
$43.7M
47.1%
Public safety
Largest General Fund service area.
Leisure & Culture
$27.0M
29.1%
Parks, recreation, library, culture
Includes library, parks, recreation, and cultural services.
Public Works
$9.8M
10.6%
Infrastructure operations
Operating services; keep separate from CIP project spending.
General Government
$9.3M
10.1%
Administration
Citywide administration and governance.
Community Development
$2.9M
3.1%
Planning and development
Community development and planning services.
Expense categories
Source row
FY2026-27 proposed
Share
CivicCause category
What it means
Salaries & Wages
$26.7M
28.8%
Personnel
Projected to increase 4.2% from the FY2025-26 revised budget.
Benefits
$18.9M
20.4%
Personnel benefits
Projected to increase 7.5% from the FY2025-26 revised budget.
Operating Costs
$36.0M
38.8%
Operating costs
Largest expense-category row.
Internal Services
$11.0M
11.8%
Citywide support
Internal service and support costs.
Capital Outlay
$130K
0.1%
Operating capital outlay
Separate from the CIP project request.
Reserve and fund balance
The FY2026-27 forecast shows a $48.2M General Fund ending balance, but unassigned fund balance falls to about $0.3M and turns negative in later forecast years if deficits continue.
FY2026-27 ending General Fund balance
$48.2M
Forecast ending balance after the proposed deficit.
Economic Stability Reserve
$23.1M
Forecast reserve at 24% of General Fund revenue.
Unassigned fund balance
$0.3M
Forecast FY2026-27 unassigned balance.
PARS restricted cash
$22.3M
Restricted cash shown in the forecast.
Budget story
- The FY2026-27 proposal shows $96.1M in General Fund revenue and $92.7M in departmental spending.
- After debt service, capital project transfers, and other transfers, the General Fund shows a net deficit of about $3.1M.
- Public safety is the largest service area, followed by leisure and culture.
- The five-year forecast shows continuing deficits and pressure on unassigned fund balance if the City does not close the gap.
Capital Improvement Program
Burlingame's draft FY2026-27 CIP request totals about $45.6M. It includes grants, loans, enterprise funds, storm drain fees, transportation funds, and General Fund support, so it should be shown separately from operating spending.
Draft FY2026-27 CIP request
$45.6M
Capital project request, not ordinary operating spending.
General Fund source
$3.4M
General Fund support identified in the draft CIP funding plan.
Grants and loans
$21.2M
Major external funding source in the draft request.
The staff report notes that final CIP figures may vary depending on grant awards.
Bicycle, pedestrian, and traffic improvementsBuilding facilitiesWater systemSewer systemStreet resurfacingStorm drainParkingParks and recreation
FY2025-26 is shown as an adopted/current baseline, not audited actuals. FY2026-27 is proposed and should not be described as adopted until final action is reviewed. The net deficit is after debt service, capital project transfers, and other transfers; departmental spending alone is below projected revenue. CIP figures are capital/project requests and are separated from ordinary operating spending.