CivicCause budget overview
Millbrae Budget Overview
FY2025-26 Adopted/current year with FY2026-27 adopted year two comparison
Millbrae's adopted FY2025-27 budget keeps the General Fund essentially balanced in both years. General Fund sources and uses are about $43.2M in FY2025-26 and $43.4M in FY2026-27, while the larger resident-facing investment story is the City's multi-year infrastructure program.
FY2025-26 General Fund sources
$43.192M
Adopted/current-year General Fund revenues and transfers in.
FY2025-26 General Fund uses
$43.181M
Adopted/current-year General Fund expenditures and transfers out.
FY2026-27 General Fund sources
$43.432M
Adopted year-two General Fund revenues and transfers in.
Five-year CIP plan
$246.831M
Shown separately from operating spending because it is a multi-year capital plan.
The General Fund is essentially balanced in both adopted years, with only a small positive margin. All-funds spending is higher than current-year sources because Millbrae is using fund balance and dedicated funds for capital and special projects.
General Fund sources
FY2025-26 adopted
$43.192M
FY2026-27 adopted year two
$43.432M
+$0.240M
Revenue grows modestly, led by property tax and transient occupancy tax.
General Fund uses
FY2025-26 adopted
$43.181M
FY2026-27 adopted year two
$43.418M
+$0.237M
Operating uses stay close to revenue, with public safety rising and transfers out falling.
General Fund position
FY2025-26 adopted
+$0.011M
FY2026-27 adopted year two
+$0.014M
Flat
Both years are essentially break-even rather than meaningfully surplus.
Ending General Fund balance
FY2025-26 adopted
$20.842M
FY2026-27 adopted year two
$20.856M
+$0.014M
Fund balance remains stable and supports the City's reserve posture.
Adopted-year comparison
Measure
FY2025-26
FY2026-27
Change
What it means
General Fund sources
$43.192M
$43.432M
+$0.240M
Modest revenue growth keeps the General Fund balanced in year two.
General Fund uses
$43.181M
$43.418M
+$0.237M
Uses rise by about the same amount as sources, keeping the budget near break-even.
Operating position
+$0.011M
+$0.014M
Flat
The tiny positive margin should be read as essentially balanced, not a major surplus.
Public Safety combined
$24.008M
$25.089M
+$1.081M
Police and Fire remain the largest General Fund service area and grow in the second year.
Transfers out
$3.213M
$2.809M
-$0.404M
Lower transfers help offset other operating increases.
Revenue summary
Category
FY2025-26
FY2026-27
Change
CivicCause category
What it means
Property tax
$18.039M
$18.619M
+$0.580M
Property tax
Largest General Fund revenue source and a main year-two growth driver.
Hotel / motel tax
$9.599M
$10.078M
+$0.479M
Transient occupancy tax
Major revenue source tied to Millbrae's hotel base and SFO-area travel activity.
Sales tax
$3.394M
$3.439M
+$0.045M
Sales tax
Stays roughly flat across the two adopted budget years.
Licenses and permits
$1.977M
$1.274M
-$0.703M
Permits
Declines materially in the adopted year-two table.
Charges for services
$1.785M
$1.636M
-$0.149M
Service charges
Lower year-two estimate for direct service and fee revenue.
Miscellaneous
$2.766M
$2.904M
+$0.138M
Other revenue
Other recurring and one-time revenue sources grouped in the budget table.
Expenditure summary
Category
FY2025-26
FY2026-27
Change
CivicCause category
What it means
Fire
$12.812M
$13.362M
+$0.550M
Public Safety
Largest single General Fund use in FY2026-27.
Police
$11.196M
$11.727M
+$0.531M
Public Safety
Contracted police services through the San Mateo County Sheriff's Office.
General government
$5.015M
$5.102M
+$0.087M
Administration
Core city management, finance, legal, and administrative functions.
Public Works
$4.588M
$4.404M
-$0.184M
Infrastructure
Operating line declines slightly, while the larger infrastructure story appears in the CIP.
Parks
$2.832M
$2.497M
-$0.335M
Parks / Recreation
General Fund operating line decreases; parks projects remain visible in capital planning.
Community Development
$3.876M
$3.885M
+$0.009M
Housing / Planning
Planning, building, code enforcement, housing, and economic development functions stay stable.
Reserve and fund balance
Millbrae projects stable General Fund ending balance across the two adopted years. The budget maintains a 15% General Fund reserve target and shows approximately $20.8M in ending General Fund balance.
FY2025-26 ending General Fund balance
$20.842M
Includes reserved and unreserved General Fund balance.
FY2026-27 ending General Fund balance
$20.856M
Essentially stable across the adopted biennial budget.
Reserve policy
15%
General Fund reserve target stated in the budget materials.
Resident-facing budget story
- Millbrae's General Fund is essentially balanced in both adopted years.
- Property tax and transient occupancy tax provide the clearest revenue growth in FY2026-27.
- Public Safety is the largest operating area and rises by about $1.1M across Police and Fire.
- The City flags hotel/hospitality volatility and possible hotel conversion as revenue risks, but does not build that loss into the adopted projections.
- CIP should remain separate because it is a multi-year capital plan using dedicated funds, fund balance, and unfunded project categories.
Resident-facing cause areas
Public Safety
$25.089M
Police and Fire together are the largest General Fund service area in FY2026-27.
Housing and Community Development
$3.885M
Planning, permitting, code enforcement, housing, and economic development functions.
Transportation and Streets
CIP-led
Pavement maintenance, traffic calming, Spur Trail connectivity, and transit-area planning appear mainly in Public Works and CIP.
Parks and Recreation
$2.497M
Operating parks spending plus park renovations, recreation facilities, and trail projects in the CIP.
Capital Improvements
$246.831M
Five-year infrastructure plan for water, sewer, stormwater, streets, parks, facilities, and garage/fleet work.
Capital Improvement Program
The Capital Improvement Program is a separate multi-year infrastructure plan. It should not be read as ordinary annual operating spending.
Five-year CIP total
$246.831M
Total planned CIP shown in the budget book.
FY2026 CIP
$41.162M
Budget table year column for FY2026 capital work.
FY2027 CIP
$29.002M
Budget table year column for FY2027 capital work.
Sewer Fund
$65.902M
Major sewer replacement, pump station, and treatment-related work.
Water Fund
$40.770M
Water main, tank, and system infrastructure projects.
Streets
$26.856M
Pavement maintenance, street safety, and traffic-calming work.
General Fund
$20.915M
General capital projects and facilities-related investments.
Rule 20A
$7.600M
Utility undergrounding program funding.
Parks impact fees
$2.933M
Parks and recreation capital improvements.
Garage
$2.250M
Garage and fleet capital needs.
Storm
$1.000M
Stormwater infrastructure work.
Example resident-facing projects
- Broadway Water Main Replacement
- Hacienda Lift Station Rehabilitation
- Annual Pavement Maintenance Program
- Annual Sewer Main Replacement Program
- Annual Stormwater Infrastructure Repair Program
- Aviador Bridge Replacement
- Bayside Manor Park Renovation
- Council Chambers Upgrade
- Spur Trail Connectivity
- Street Safety, Operations, and Traffic Calming Program
- Water Main Replacement Program
The source table headers use Proposed FY26/FY27 labels, but the official budget book presents FY2025-26 and FY2026-27 as an adopted two-year operating and capital budget. CivicCause labels FY2026-27 as adopted year two.
Official sources
Official Millbrae budget archive
City Finance archive listing current and prior fiscal year budget books.
Fiscal Year 2025 - 2027 Budget
Canonical adopted two-year operating and capital budget source for CivicCause implementation values.
Budget Development
City explanation of the budget process and balanced-budget principles.
May 13, 2025 budget study session agenda
Official City Council agenda documenting budget study-session materials.
ACFR archive
Audited financial reports for future actuals and fund-balance context.