Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Revenues
101-00-40001-000 Secured 9,834,557 10,480,500 11,000,972 12,024,626 12,787,864 13,955,000 14,513,200 15,093,728 15,772,946 16,561,593 17,472,481 101-00-40002-000 Unsecured 437,101 410,649 451,071 508,535 537,037 564,000 586,560 610,022 637,473 669,347 706,161 101-00-40004-000 SB 813 Redemption (supplementa 324,085 328,318 406,915 313,384 205,002 363,500 378,040 393,162 410,854 431,397 455,123 101-00-40006-000 Property Tax In Lieu of VLF 751,425 1,264,027 1,873,858 947,113 1,448,354 1,312,000 1,100,000 1,144,000 1,195,480 1,255,254 1,324,293 101-00-40010-000 Unsecured SB813 Redemp/Suppl 669 3,468 10,199 1,965 - - - - - 0 101-00-42005-000 Property Transfer Tax 702,515 748,980 506,554 677,899 683,916 771,000 801,840 833,914 871,440 915,012 965,337 Total Property Taxes 12,050,352 13,232,475 14,242,837 14,481,756 15,664,137- 16,965,500 17,379,640 18,074,826 18,888,193 19,832,602 20,923,396 101-00-41001-000 Sales & Use Tax General 128,929 196,263 186,270 319,518 267,601 404,000 412,080 420,322 428,728 437,303 446,049 101-00-41002-040 Prop 172 Sales Tax for Police 98,406 108,747 113,868 114,588 116,127 125,000 127,500 130,050 132,651 135,304 138,010 Total Sales Taxes 227,335 305,011 300,138 434,106 383,728 529,000 539,580 550,372 561,379 572,607 584,059
64.3% 134.2% 98.4% 144.6% 88.4% 121.9% 102.0% 102.0% 102.0% 102.0% 102.0% 101-00-42001-000 Franchise Taxes-PG&E 266,694 262,941 299,959 314,381 344,445 355,000 362,100 367,532 371,207 374,919 378,668 101-00-42002-000 Franchise Tax-Cal Water 167,916 169,099 185,997 176,347 214,775 216,000 220,320 223,625 225,861 228,120 230,401 101-00-42003-000 Franchise Tax-Garbage 341,303 434,648 408,432 348,346 354,006 237,000 242,000 245,630 248,086 250,567 253,073 101-00-42004-000 Franchise Taxes-Cable 132,467 102,734 169,021 133,468 125,962 135,000 137,700 139,766 141,163 142,575 144,001 Total Franchise Fees 908,381 969,422 1,063,409 972,542 1,039,187 943,000 962,120 976,552 986,317 996,180 1,006,142
98.5% 106.7% 109.7% 91.5% 106.9% 97.0% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-40005-000 Homeowners Exemption 33,785 34,008 33,988 33,443 33,415 42,000 42,840 43,697 44,571 45,462 46,371 101-00-40007-000 Motor Veh. Lic Fees (MVLF) 5,157 7,988 7,156 8,623 11,324 10,980 11,200 11,424 11,652 11,885 12,123 Total Intergovernmental 38,942 41,996 41,143 42,066 44,738 52,980 54,040 55,120 56,223 57,347 58,494
98.3% 107.8% 98.0% 102.2% 106.4% 125.9% 102.0% 102.0% 102.0% 102.0% 102.0% 101-00-43001-000 Business Licenses 264,162 253,779 269,739 279,184 271,108 298,000 303,960 308,519 311,605 314,721 317,868 Total Business License Tax 264,162 253,779 269,739 279,184 271,108 298,000 303,960 308,519 311,605 314,721 317,868 101.1% 96.1% 106.3% 103.5% 97.1% 106.7% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-47001-000 Home Occupation Permit 200 300 7,416 - 300 300 300 300 300 300 101-00-47019-020 Zoning & Planning Fees 231,510 288,979 321,042 338,774 489,938 560,000 575,000 620,000 638,600 651,372 664,399 Total Planning Revenue 231,710 289,279 321,042 346,190 489,938 560,300 575,300 620,300 638,900 651,672 664,699 105.5% 124.8% 111.0% 107.8% 141.5% 161.8% 102.7% 107.8% 103.0% 102.0% 102.0% 101-00-47002-025 Building Permit Fee 1,185,419 1,141,371 961,859 1,011,290 1,446,832 1,680,400 1,730,812 1,782,736 1,836,218 1,872,943 1,910,402 101-00-47004-025 Grading & Drainage 80,054 59,281 60,562 101,790 158,522 196,000 201,880 207,936 214,174 218,458 222,827 101-00-47021-025 Plan Check Fee 438,926 408,671 389,786 429,353 468,895 602,000 620,060 638,662 657,822 670,978 684,398 101-00-47030-025 Tree Removal Plan Check 61,540 61,043 84,574 107,891 136,444 169,000 174,070 179,292 184,671 188,364 192,132 101-00-47050-025 Penalty No Building Permit 31,894 10,394 10,207 4,954 54,129 35,456 15,000 15,000 10,000 10,000 10,000 Total Building Revenue 1,797,832 1,680,760 1,506,988 1,655,279 2,264,822 2,682,856 2,741,822 2,823,627 2,902,885 2,960,743 3,019,758 135.1% 93.5% 89.7% 109.8% 136.8% # 162.1% 102.2% 103.0% 102.8% 102.0% 102.0% 101-00-44001-040 Municipal & Vehicle Code Fines 1,822 6,331 8,944 5,364 7,633 6,500 6,630 6,763 6,898 7,036 7,177 101-00-44002-040 Other Fines & Forfeiture (County) 44,118 55,349 56,449 64,883 76,980 59,000 60,180 61,384 62,611 63,863 65,141 101-00-45007-040 POST Reimb 9,127 10,292 26,145 25,027 7,459 18,000 18,360 18,727 19,102 19,484 19,873 101-00-47005-040 Other Licenses & Permit 3,255 6,431 2,382 5,885 10,509 11,000 11,220 11,444 11,673 11,907 12,145 101-00-47009-040 Photocopy Fee 204 130 184 154 186 150 153 156 159 162 166 101-00-47011-040 Alarm Sign Fees 1,440 2,660 1,280 1,982 1,120 1,700 1,734 1,769 1,804 1,840 1,877 101-00-47012-040 Vehicle Release 2,176 2,498 473 1,071 1,650 1,100 1,122 1,144 1,167 1,191 1,214 101-00-47013-040 Police Report 15 93 7 - - - - - -
101-00-47014-040 Fingerprinting Fee 160 - 70 - - - - - - 101-00-47016-040 Special Service Fee 8,788 9,797 16,646 19,418 12,000 12,240 12,485 12,734 12,989 13,249 101-00-47046-040 Alarm Permit Fee 5,100 5,100 48,350 4,050 38,650 85,000 90,000 90,000 90,000 90,000 90,000 101-00-47049-040 False Alarm Fees 32,700 8,100 4,600 8,100 11,000 11,220 11,444 11,673 11,907 12,145 101-00-48501-040 Donation/Contribution 306 306 236,000 424,003 240,000 240,000 240,000 240,000 240,000 240,000 101-00-48502-040 Miscellaneous Income 386 657 132 601 77 - - - - - - 101-00-48505-040 SRO Reimbursement 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Police Revenue 67,934 131,110 162,541 466,355 695,862- 545,450 552,859 555,316 557,823 560,379 562,987
38.5% 193.0% 124.0% 286.9% 149.2% 117.0% 101.4% 100.4% 100.5% 100.5% 100.5% 101-00-45016-058 DOC-Cal Recylce Grant 5,000 5,000 5,000 80,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 101-00-45019-050 ABAG Grant 20,000 - - - - - -
101-00-45021-053 Highway Maint Reimbursement 35,700 35,700 35,700 - 35,700 35,700 35,700 35,700 35,700 35,700 35,700 101-00-47003-050 Encroachment 654,992 591,210 422,281 467,571 456,120 681,000 701,430 722,473 744,147 759,030 774,211 101-00-47052-050 Chargepoint Charging Stations 1,748 5,307 8,089 8,000 Total DPW Revenue 695,692 631,910 464,730 572,878 504,909 729,700 742,130 763,173 784,847 799,730 814,911 Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 160.9% 90.8% 73.5% 123.3% 88.1% # 127.4% 101.7% 102.8% 102.8% 101.9% 101.9% 101-00-47022-058 Social Fees 14,581 89,026 85,487 34,300 52,760 48,000 48,960 49,694 50,191 50,693 51,200 101-00-47025-058 Class Fees - 7,260 8,278 9,963 9,780 15,700 16,014 16,254 16,417 16,581 16,747 101-00-47028-058 Weddings 19,573 19,499 22,186 800 5,000 5,100 5,177 5,228 5,281 5,333 101-00-47029-058 Park Day Use Fee 11,288 16,327 15,234 11,220 12,700 19,000 19,380 19,671 19,867 20,066 20,267 101-00-47033-058 Catering Service Fee 7,139 34,839 5,178 - - - - - - 101-00-47039-058 Park Rev-Admin 30% Non-Resident 9,346 19,171 8,784 - - - - - - - 101-00-47040-058 Park Rev-Admin 15% Resident 338 5,970 1,515 - - - - - - - Total Park Program Revenue 55,603 164,391 176,322 61,462 75,240 87,700 89,454 90,796 91,704 92,621 93,547
30.5% 295.7% 107.3% 34.9% 142.7% 102.0% 101.5% 101.0% 101.0% 101.0% 101-00-44003-000 Heritage Tree Damage Fee 37,313 136,260 35,400 60,900 181,186 153,000 156,060 159,181 162,365 165,612 168,924 101-00-40004-000 C & D Deposit Forfeited 322,600 655,900 874,200 1,022,800 92,507 500,000 500,000 500,000 500,000 500,000 500,000 101-00-45016-000 DOC Grant 20,678 - 43,814 - .
101-00-45019-000 Grant 10,000 - 155,973 - - - - -
101-00-45020-000 Other Reimbursements 2,599 31,501 260 650 - - - - - 101-00-47005-000 Other Licenses & Permit 6,141 - - - - - - - 101-00-47005-012 Other Licenses & Permit 974 2,100 1,800 1,350 1,725 1,500 1,500 1,500 1,500 1,500 1,500 101-00-47009-000 Photocopy Fee 652 37 605 - - - - - -
101-00-47031-030 Tree Inspection Fee 39,780 36,442 32,159 49,917 82,927 80,000 81,600 83,232 84,897 86,595 88,326 101-00-47036-030 Admin Citation (code enforcement) 114,850 10,300 113,100 71,800 42,200 37,800 38,556 39,327 40,114 40,916 41,734 101-00-47038-000 Banner Permit Fee 1,763 2,025 1,725 1,763 2,550 2,300 2,346 2,393 2,441 2,490 2,539 101-00-47045-000 Drone Application Fee 250 - 400 408 416 424 433 442 101-00-47055-050 Café Rent 18,986 17,000 17,340 17,687 18,041 18,401 18,769 101-00-48001-000 Interest Income (89,438) (518,658) 323,053 1,044,261 1,145,484 320,000 326,400 332,928 339,587 346,378 353,306 101-00-48002-000 Cell Antenna Lease 64,663 67,896 70,775 73,606 76,550 74,816 77,808 80,920 84,157 87,523 91,024 101-00-48003-000 Property Rental - Playschool 41,668 67,154 53,420 56,617 69,155 70,000 71,400 72,471 73,196 73,928 74,667 101-00-48004-000 Sale of Property 5 - - - - - -
101-00-48005-000 Post Office 2,628 1,690 1,852 1,628 1,225 1,500 1,530 1,561 1,592 1,624 1,656 101-00-48501-000 Donations/Contributions 1,000 2,250 8,050 - - - - - - 101-00-48502-000 Miscellaneous Income 10,164 45,027 7,747 8,098 10,504 4,000 4,080 4,141 4,183 4,224 4,267 101-00-48506-000 Mitigation Fees 115,600 - - - - - -
101-00-48507-000 Settlement/Claims 13,423 28,721 4,396 1,429 12,554 5,000 5,100 5,202 5,306 5,412 Total Misc. Revenues 1,304,142 527,064 1,550,092 2,430,929 2,050,732 1,275,520 1,284,028 1,300,857 1,317,697 1,334,930 1,352,568
15.1% 40.4% 294.1% 156.8% 84.4% # 52.5% 100.7% 101.3% 101.3% 101.3% 101.3% Total Operating Revenues 17,642,085 18,227,196 20,098,982 21,742,746 23,484,401 24,670,006 25,224,933 26,119,458 27,097,572 28,173,532 29,398,428 Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Expenditures
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
FY 2024/25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 City Council Department 50,108 48,972 58,211 47,050 36,846 76,200 79,629 83,212 86,125 88,708 91,370 Administration Department 854,155 1,086,144 1,362,821 1,340,399 1,325,750 1,496,288 1,444,642 1,500,342 1,557,672 1,604,402 1,652,534 City Attorney Department 252,020 242,338 282,725 300,358 224,885 310,000 323,950 338,528 350,376 360,888 371,714 Finance Department 805,458 835,390 842,674 837,421 906,966 944,442 914,537 949,215 985,496 1,015,061 1,045,513 Planning Department 453,479 402,922 937,248 1,668,164 1,375,595 1,257,350 992,645 817,352 850,046 884,048 919,410 Building Department 1,331,719 1,284,442 1,171,569 1,268,278 1,544,454 2,054,371 1,986,171 2,064,458 2,147,036 2,230,420 2,317,064 Inter-dept 800,379 816,792 942,222 992,573 1,111,593 1,215,162 1,952,404 2,034,987 2,148,432 2,192,729 2,233,419 Police Department 8,309,741 14,055,499 9,021,928 9,788,573 13,075,794 11,379,509 11,806,460 12,253,874 12,832,317 13,175,796 13,522,400 Public Works Department (adj) 1,641,026 1,881,250 2,221,437 2,605,944 2,789,444 4,015,433 3,963,601 4,133,812 4,282,714 4,411,195 4,536,899 Total Operating Expenditures 14,498,085 20,653,749 16,840,834 18,848,759 22,391,327- 22,748,755 23,464,041 24,175,781 25,240,213 25,963,247 26,690,322
0.0% -18.5% 120.7% 103.1% 103.0% 104.4% 102.9% 102.8%
Excess (Deficiency) of Revenues
Over Expenditures 3,144,001 (2,426,554) 3,258,148 2,893,987 1,093,074 1,921,251 1,760,892 1,943,677 1,857,359 2,210,286 2,708,105 Other Financing Sources/(Uses)
Trsfr in/(out) CIP (1,350,000) (3,340,000) (5,890,000) (4,450,000) (5,555,000) (2,265,000) (3,715,000) (1,465,000) (5,465,000) (6,500,000) ERAF 1,863,658 2,488,713 2,339,065 2,663,605 2,771,578 3,058,034 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 COVID-AMERICA RESCUE PLAN 1,707,322
Bayfront Canal Leaseback Funds 1,350,000
Trsfr in/(out) Employee Benefit Fund 800,000
2020 COP Lease Payment (837,930) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) Transfer out Const.406-COP Funds (5,965,635) (3,640,557) (1,189,037) Trsfr in/(out) Facilities Construction Fd (8,924,190)
Total Transfers In/(Out) (13,864,098) (306,393) (3,051,844) (4,088,267) (1,740,293) (3,358,837) (626,871) (2,076,871) 173,129 (3,826,871) (4,861,871) 228.4% 2.2% 996.1% 134.0% 42.6% 110.1% 18.7% 331.3% -8.3% -2210.4% 127.0% Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Incr/(Decr) of General Fund Reserve (10,720,097) (2,732,947) 206,304 (1,194,279) (647,219) (1,437,586) 1,134,021 (133,194) 2,030,488 (1,616,585) (2,153,765) Net Change in Fund Balance (10,720,097) (2,732,947) 206,304 (1,194,279) (647,219)- (1,437,586) 1,134,021 (133,194) 2,030,488 (1,616,585) (2,153,765) Beginning Fund Balance 27,038,377 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 Ending Fund Balance 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 9,773,517
76.2% 110.8% 98.9% 117.6% 88.1% 81.9%
Fund Balance Schedule
15% Emergency Reserve 2,174,713 3,098,062 2,526,125 2,827,314 3,358,699 3,412,313 3,519,606 3,626,367 3,786,032 3,894,487 4,003,548 15% Reserve 2,899,617 3,098,062 2,526,125 2,827,314 3,358,699 3,412,313 3,519,606 3,626,367 3,786,032 3,894,487 4,003,548 Available Fund Balance 11,243,950 7,389,209 8,739,387 6,942,731 5,232,741 3,687,927 4,607,362 4,260,646 5,971,804 4,138,308 1,766,420 Ending Fund Balance 16,318,280 13,585,333 13,791,637 12,597,358 11,950,139 10,512,553 11,646,574 11,513,380 13,543,868 11,927,282 9,773,517
76.2% 110.8% 98.9% 117.6% 88.1% 81.9%
Town of Atherton Factor Table FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 General Fund 101 Factor-Property 0.040 0.040 0.045 0.050 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.030 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
6.25% 2.44% 4.00% 4.50% 5.00% 5.50%
Revised
Account Description Actual Actual Actual Actual Actual Budget 2025-2026 5-Year Projection
2020-21 2021-22 2022-23 2023-24 2024-25 FY 2026/27 2027/28 FY 2028/29 FY 2029/30 FY 2030/31