General Special Purpose (215*): Accounts for fees paid for replacement trees and the State mandate CerƟfied Access Specialist (CASp) training program.
Land Use Document Fee (216*): Established in Fiscal Year 2015–16 to recover costs from development projects for the maintenance and updates of land use regulatory documents, such as the General Plan, Precise Plans, and the Zoning Ordinance.
Supplemental Law Enforcement Services (221000): Accounts for funds from a state grant to coun Ɵes and ciƟes which is restricted to funding addiƟonal front-line law enforcement acƟviƟes.
Housing Grant (222*): Accounts for housing grants received, including Community Development Block Grants, Home Investment Partnership Act Grants, and other Housing related grants.
Cable Television (231001): Accounts for Public, EducaƟon and Government (PEG) fees collected by the cable providers and restricted for PEG channel support. The City passes a porƟon of these funds through to a third party to provide public, governmental and educaƟonal access television services.
Shoreline Regional Park Community (258*) (Major Fund): Accounts for property tax revenues on properƟes within the Shoreline Community and expenses related to Shoreline community.
CAPITAL PROJECTS
Capital projects funds are used to account for financial resources used for the acquisiƟon or construcƟon of major capital faciliƟes (other than those financed by proprietary funds).
Storm Drain ConstrucƟon (412000): Accounts for revenues derived from off-site drainage fees that can only be used for storm drain projects in the Capital Improvements Program.
Park Land DedicaƟon (413000): Accounts for revenues derived from fees on residenƟal subdivisions that can only be used for park and recreaƟon projects.
PROPRIETARY (ENTERPRISE AND INTERNAL SERVICE) FUNDS:
Proprietary (Enterprise and Internal Service) Funds are used to account for opera Ɵons that are fi nanced and operated in a manner similar to private business enterprises, in that goods and services are provided to the general public (external users) or other City departments (internal users), and the costs (expenses, including depreciaƟon) are financed or recovered primarily through fees and service charges charged directly to the users of the goods and services. Proprietary funds use the accrual basis of accounƟng.
5-4
Table of Contents
CITY OF MOUNTAIN VIEW
FUND STRUCTURE OUTLINE AND DESCRIPTION OF FUNDS
ENTERPRISE FUNDS
Enterprise funds are used to report acƟviƟes for which service charges or fees are charged to external users.
Enterprise funds are financed and operated in a manner similar to private sector enterprises.
Water (601*) (Major Fund): Accounts for the revenues and expenses related to the administraƟon, operaƟon, maintenance, capital outlay, and financing and related debt service required to supply, distribute and meter water to customers in the City. The City has agreements with the San Francisco Public u ƟliƟes Commission and the Santa Clara Valley Water District for the supply of wholesale water.
Wastewater (602*) (Major Fund) : Accounts for the revenues and expenses related to the administra Ɵon, operaƟon, maintenance, capital outlay, and financing and related debt service required to provide wastewater services to customers in the City. The City has an agreement with the City of Palo Alto to purchase treatment capacity at the Palo Alto Regional Water Quality Control Plan (Treatment Plant).
Solid Waste Management (610*) (Major Fund) : Accounts for the revenues and expenses related to administraƟon, disposal services, recycling operaƟons, other solid waste operaƟons, capital outlay and certain costs related to maintenance of the closed land fill sites. CollecƟ on operaƟons are provided by an outside private contractor. The City has an agreement with the City of Sunnyvale for disposal transfer capacity at the Sunnyvale materials and Recovery Transfer (SMaRT) StaƟon.
INTERNAL SERVICE FUNDS
Internal service funds are used to report ac ƟviƟes for which service charges or fees are charged to internal users. These funds are used to account for the financing of goods or services provided by one City department to other City departments on a cost reimbursement basis.
Equipment Maintenance & Replacement (701*): Accounts for equipment maintenance services provided to other funds and the replacement of certain equipment.
Workers’ CompensaƟon Self-Insurance (751000): Accounts for the City’s self-insurance program for workers’ compensaƟon benefits and for the administraƟon of safety and loss prevenƟon programs.
Unemployment Self-Insurance (752000): Accounts for the City’s unemployment self-insurance program.
Liability Insurance (754000 ): Accounts for the City’s general liability self-insurance and property insurance programs.
ReƟrees’ Health Insurance (756000): Accounts for the health plan contribu Ɵons for reƟrees of the City and the funds set aside for future reƟrees’ benefits.
Employee Benefits Self-Insurance (759000): Accounts for the City’s self-insurance vision and other bene fits for City employees.
Major funds are defined as funds that are 10% of the appropriated total of all funds for either revenues or expenditures. The Enterprise Funds do not meet the test but are considered major funds.
5-5
Table of Contents
BEGINNING TOTAL DEBT
BALANCE REVENUES AVAILABLE EXPENDITURES SERVICE
GENERAL FUND
General Operating $ 0 207,573,650 207,573,650 191,223,784 0 Development Services (3,044,136) 15,114,000 12,069,864 17,239,459 0 Conveyance Tax 7,810,118 13,672,000 21,482,118 175,000 0 General Fund Reserves 305,792,838 30,692,625 336,485,463 20,298,034 8,100,238 TOTAL $ 310,558,820 267,052,275 577,611,095 228,936,277 8,100,238
SPECIAL REVENUE
Gas Tax $ 5,962,797 5,498,500 11,461,297 0 0
Other Streets & Transportation 1,290,990 3,849,740 5,140,730 84,740 0 Construction Tax 6,515,399 1,010,000 7,525,399 0 0
Public Benefit In Lieu 22,560,442 1,941,000 24,501,442 0 0 Other Transportation Developer Fees 375,092 194,000 569,092 0 0 Housing 89,263,831 5,981,800 95,245,631 42,331,917 0
CSFRA/Rental Housing Committee 1,053,909 2,062,622 3,116,531 2,577,651 0 Mobile Home Rent Stabilization Ordinance 497,762 225,300 723,062 281,429 0 Successor Housing Agency 741,864 63,000 804,864 0 0
Shoreline Golf Links/Restaurant 538,816 5,323,302 5,862,118 4,739,296 0 Downtown Benefit Assessment Districts 18,453,383 2,831,500 21,284,883 1,028,167 0 General Special Purpose 661,564 76,000 737,564 372,229 0 Land Use Document Fee 7,058,685 1,002,500 8,061,185 0 0 Supplemental Law Enforcement Services 954 200,000 200,954 200,954 0 Housing Grant 1,220,357 833,019 2,053,376 833,019 0
Cable Television 728,719 109,000 837,719 195,000 0
Shoreline Regional Park Community 84,308,112 77,751,800 162,059,912 51,170,294 5,827,684 TOTAL $ 241,232,676 108,953,083 350,185,759 103,814,696 5,827,684
CAPITAL PROJECTS
Storm Drain Construction $ 160,856 55,000 215,856 0 0
Park Land Dedication 31,562,034 3,180,600 34,742,634 0 0 TOTAL $ 31,722,890 3,235,600 34,958,490 0 0
ENTERPRISE
Water $ 51,928,048 53,576,200 105,504,248 50,915,643 632,625 Wastewater 56,190,617 41,769,300 97,959,917 35,491,336 852,824 Solid Waste Management 16,097,794 19,646,400 35,744,194 20,342,504 0 TOTAL $ 124,216,459 114,991,900 239,208,359 106,749,483 1,485,449
INTERNAL SERVICE
Equipment Maintanence & Replacement $ 19,746,964 6,318,600 26,065,564 9,225,654 0 Workers' Compensation Self- Insurance 12,126,470 6,006,514 18,132,984 4,873,500 0 Unemployment Self- Insurance 592,104 23,000 615,104 52,250 0 Liability Insurance 4,516,447 6,084,458 10,600,905 7,584,458 0 Retirees' Health Insurance 280,798 7,440,610 7,721,408 7,440,610 0 Employee Benefits Self- Insurance 503,807 65,200 569,007 169,500 0 TOTAL $ 37,766,590 25,938,382 63,704,972 29,345,972 0
GRAND TOTAL $ 745,497,435 520,171,240 1,265,668,675 468,846,428 15,413,371 RECOMMENDED FISCAL YEAR 2026-27 BUDGET - FUND GROUP SUMMARIES 5-6
Table of Contents
CAPITAL INTERFUND TOTAL ENDING
PROJECTS TRANSFERS EXPENDITURES OTHER BALANCE
GENERAL FUND
General Operating $ 0 16,200,100 207,423,884 0 149,766
Development Services 0 218,300 17,457,759 0 (5,387,895) Conveyance Tax 3,349,000 7,480,000 11,004,000 0 10,478,118 General Fund Reserves 6,288,500 5,216,000 39,902,772 (12,062,791) 284,519,900 TOTAL $ 9,637,500 29,114,400 275,788,415 (12,062,791) 289,759,889
SPECIAL REVENUE
Gas Tax $ 8,225,000 1,415,400 9,640,400 0 1,820,897
Other Streets & Transportation 4,548,000 0 4,632,740 (69,489) 438,501 Construction Tax 6,241,000 0 6,241,000 0 1,284,399
Public Benefit In Lieu 10,964,000 0 10,964,000 0 13,537,442 Other Transportation Developer Fees 0000 569,092
Housing 0 161,800 42,493,717 (10,510,435) 42,241,479
CSFRA/Rental Housing Committee 0 11,800 2,589,451 (517,890) 9,190 Mobile Home Rent Stabilization Ordinance 0 1,400 282,829 (56,165) 384,068 Successor Housing Agency 0000 804,864
Shoreline Golf Links/Restaurant 0 267,900 5,007,196 0 854,922 Downtown Benefit Assessment Districts 0 109,700 1,137,867 (1,197,792) 18,949,224 General Special Purpose 0 0 372,229 0 365,335
Land Use Document Fee 90,000 0 90,000 0 7,971,185
Supplemental Law Enforcement Services 0 0 200,954 0 0
Housing Grant 0 0 833,019 0 1,220,357
Cable Television 0 0 195,000 0 642,719
Shoreline Regional Park Community 5,415,000 185,700 62,598,678 (79,466,267) 19,994,967 TOTAL $ 35,483,000 2,153,700 147,279,080 (91,818,038) 111,088,641
CAPITAL PROJECTS
Storm Drain Construction $ 155,000 0 155,000 0 60,856
Park Land Dedication 2,256,000 0 2,256,000 (5,592,547) 26,894,087 TOTAL $ 2,411,000 0 2,411,000 (5,592,547) 26,954,943
ENTERPRISE
Water $ 14,989,000 483,700 67,020,968 (23,298,051) 15,185,229 Wastewater 5,645,000 319,700 42,308,860 (33,232,558) 22,418,499 Solid Waste Management 537,000 262,700 21,142,204 (4,571,176) 10,030,814 TOTAL $ 21,171,000 1,066,100 130,472,032 (61,101,785) 47,634,542
INTERNAL SERVICE
Equipment Maintanence & Replacement $ 0 27,700 9,253,354 (16,062,138) 750,072 Workers' Compensation Self- Insurance 0 0 4,873,500 (12,087,458) 1,172,026 Unemployment Self- Insurance 0 0 52,250 0 562,854
Liability Insurance 0 0 7,584,458 (957,670) 2,058,777
Retirees' Health Insurance 0 0 7,440,610 0 280,798
Employee Benefits Self- Insurance 0 0 169,500 0 399,507 TOTAL $ 0 27,700 29,373,672 (29,107,266) 5,224,034
GRAND TOTAL
$ 68,702,500 32,361,900 585,324,199 (199,682,427) 480,662,049 RECOMMENDED FISCAL YEAR 2026-27 BUDGET - FUND GROUP SUMMARIES (continued) 5-7
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Property Taxes $ 80,292,530 84,168,000 81,835,000 84,229,000 Sales Tax 21,176,755 22,843,000 23,516,000 23,525,000
Other Local Taxes 27,389,139 25,614,000 27,108,400 26,666,000 Use of Money & Property 31,947,461 32,435,500 31,821,600 33,066,100 Licenses, Permits & Franchise Fees
/
Fines & Forfeitures 7,435,636 7,158,550 7,422,100 7,243,750 Intergovernmental 1,414,436 751,000 1,303,500 705,000
Charges for Services 3,759,798 3,482,800 3,886,900 3,772,200 Miscellaneous Revenue 4,945,606 2,202,500 4,319,329 2,448,700 Interfund Revenues & Transfers 16,895,355 17,008,300 21,052,540 25,917,900 Total 195,256,716 195,663,650 202,265,369 207,573,650
Expenditures and Uses of Funds:
Operations:
Salaries and Benefits 138,904,144 157,537,833 148,540,047 165,424,895 Supplies and Services 26,690,490 29,430,381 28,118,587 32,070,281 Capital Outlay 235,986 682,200 776,412 733,400
Self Insurance 3,069,990 3,202,705 3,202,709 3,295,208
Transfer to Housing Fund 593,660 568,300 604,700 619,800 Transfer to Budget Contingency Reserve 4,924,344 0 0 0
Transfer to Transportation Reserve 4,341,278 4,138,400 4,429,600 4,550,400 Transfer to Capital Improvement Reserve 1,809,000 1,881,000 1,881,000 1,952,000 Transfer to Public Safety Building Reserve 0 6,729,940 6,729,940 7,927,900 Transfer to Parental Leave Reserve 0 0 0 1,100,000
Transfer to MHRSO 0 50,000 50,000 50,000
Transfer to Equip Replace Reserve 1,384,800 0 0 0
Projected Operating Vacancy Factor 0 (9,300,000) 0 (10,300,000) Total 181,953,692 194,920,759 194,332,995 207,423,884
Revenues and Sources Over (Under)
Expenditures and Uses 13,303,024 742,891 7,932,374 149,766 Transfer to General Non-Oper Fund (10,093,106) 0 0 0
Transfer to Capital Improvement Reserve 0 0 (2,000,000) 0 Transfer to SPAR 0 0 (1,000,000) 0
Transfer to Parental Leave Reserve 0 0 (1,000,000) 0
Transfer to Public Safety Building Reserve 0 0 (2,000,000) 0 Change in Assets, Liabilities and
Reserve for Enc, Grants & Donations (3,209,918) 0 0 0
Beginning Balance, July 1 0 0 0 0
Ending Balance, June 30
(1)
$ 0 742,891 1,932,374 149,766
(1) Balance less any reserves for encumbrances, grants, donations, and changes in assets and liabilities, is transferred to various reserves after the end of the fiscal year.
The General Operating Fund accounts for the operations of the City which are not recorded in other funds.
GENERAL OPERATING FUND
Statement of Revenues, Expenditures and Balances
5-8
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 643,844 0 119,840 0
Licenses & Permits 4,150,069 4,984,971 7,322,500 7,905,000 Charges for Services 3,883,234 4,660,189 6,561,580 7,209,000 Land Use Documents 494,055 0 0 0
Other Revenues 5,627 0 12,602 0
Transfer from General Non-Op Fund 2,000,000 1,000,000 1,000,000 0 Transfer from Retirees' Health Ins Fund 2,800,000 0 0 0 Total 13,976,829 10,645,160 15,016,522 15,114,000
Expenditures and Uses of Funds:
Operations 15,043,384 18,606,727 16,529,370 18,740,239
Capital Projects 1,400,000 0 0 0
General Fund Administration 0 1,942,300 0 0
Self Insurance 509,390 652,210 652,210 499,220
Transfer to Comp Absences Res 79,000 165,000 165,000 148,000 Transfer to Equip Replace Res 56,400 56,600 56,600 70,300 Transfer to Land Use Document Fee Fund
(1) 0 5,744,930 5,766,685 0
Vacancy Factor 0 (2,500,000) 0 (2,000,000)
Total 17,088,174 24,667,767 23,169,865 17,457,759
Revenues and Sources Over (Under)
Expenditures and Uses (3,111,345) (14,022,607) (8,153,343) (2,343,759) Beginning Balance, July 1 8,220,552 5,109,207 5,109,207 (3,044,136) Reserve for Encumbrances (1,253,900) (1,253,900) 0 0
Reserve for Land Use Documents(1) (5,766,685) (1) 0 0 0 Ending Balance, June 30 $ (1,911,378) (10,167,300) (3,044,136) (5,387,895) All development related activities are consolidated into the Development Services Fund to more accurately align all development related revenues and expenditures. The City Council has committed the revenues generated from these permits and charges to fund these expenditures.
GENERAL FUND: DEVELOPMENT SERVICES
Statement of Revenues, Expenditures and Balances
(1) The Land Use Documents Fee was established in Fiscal Year 2015–16 to recover costs associated with preparing and updating major land use planning documents. The use of these fees is restricted to projects related to updates of the General Plan, Precise Plans, and zoning regulations. To improve accountability and transparency, a special revenue fund has been created, and a one-time transfer of $5.8 million was made from the Development Services Fund to the newly established Land Use Document Fee Fund.
5-9
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Conveyance Tax $ 1,930,068 5,000,000 5,100,000 5,000,000 Conveyance Tax ̶ Measure G 115,503 9,500,000 5,100,000 8,200,000 Investment Earnings 4,499 130,000 254,000 472,000
Total 2,050,070 14,630,000 10,454,000 13,672,000
Expenditures and Uses of Funds:
Operations 0 0 0 175,000
Capital Projects 0 0 0 3,349,000
Transfer to Public Safety Building Res 46,201 3,800,000 2,040,000 3,280,000 Transfer to Open Space Acquisition Res 34,651 2,850,000 1,530,000 2,460,000 Transfer to Housing Fund 23,100 1,900,000 1,020,000 1,640,000 Transfer to Economic Vitality Reserve 0 0 0 100,000
Total 103,952 8,550,000 4,590,000 11,004,000
Revenues and Sources Over (Under)
Expenditures and Uses 1,946,118 6,080,000 5,864,000 2,668,000 Beginning Balance, July 1 0 1,946,118 1,946,118 7,810,118 Ending Balance, June 30 $ 1,946,118 8,026,118 7,810,118 10,478,118 GENERAL FUND: CONVEYANCE TAX FUND
Statement of Revenues, Expenditures and Balances
The Construction Tax Fund is used to account for Construction Tax and Real Property Conveyance Tax revenues received by the City.
In November 2024, voters approved Measure G, which added an additional tier to the existing Real Property Conveyance Tax. As a result, conveyance tax revenues for property transfers occurring after December 20, 2024, are recorded in the General Fund, Conveyance Tax Subfund.
The Construction Tax Fund retains a residual balance of conveyance tax revenues collected prior to December 20, 2024, but will primarily be used to account for Construction Tax going forward.
Construction Tax Fund revenues are derived from fees authorized by Mountain View City Code, Section
29.56. The Construction Tax is an excise tax imposed on the construction of buildings and mobile home lots.
Pursuant to City Code Section 29.60 (Use of Tax Revenues), these funds shall be used solely for the acquisition, improvement, maintenance, expansion, or implementation of the City’s Capital Improvement Program.
5-10
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 434,347 439,000 514,000 552,000
2103 Funds1 826,833 787,000 811,000 846,000
2105 Funds2 537,692 551,000 536,000 566,000
2106 Funds3 325,496 329,000 325,000 343,000
2107 Funds3 713,293 752,000 718,000 756,000
2107.5 Funds4 7,500 7,500 7,500 7,500
Road Repair & Acct. Act 20175 2,354,206 2,300,000 2,345,000 2,428,000 Capital Projects Refunds 388,000 0 0 0
Total 5,587,367 5,165,500 5,256,500 5,498,500
Expenditures and Uses of Funds:
Capital Projects 4,493,000 2,627,000 2,627,000 8,225,000 Transfer to General Operating Fund 1,387,500 1,401,400 1,401,400 1,415,400 Total 5,880,500 4,028,400 4,028,400 9,640,400
Revenues and Sources Over (Under)
Expenditures and Uses (293,133) 1,137,100 1,228,100 (4,141,900) Beginning Balance, July 1 5,027,830 4,734,697 4,734,697 5,962,797 Ending Balance, June 30 $ 4,734,697 5,871,797 5,962,797 1,820,897
1. Section 2103 Funds: Expenditure of apportioned funds may be made for any street purpose (including debt service). Funds are apportioned to the City based on population.
2. Section 2105 Funds: Expenditure of apportioned funds may be made for any street purpose and funds are apportioned to the City on a per capita basis.
3. Section 2106 and 2107 Funds: Expenditure of apportioned funds may be made for any street purpose. This includes construction, purchase of right-of-way, or maintenance. Funds are apportioned as follows: (a) 2106: $4,800 fixed amount and a per capita distribution; (b) 2107: a per capita distribution and interest earnings.
4. Section 2107.5 Funds-Engineering: Funds are required to be used exclusively for engineering and administrative costs associated with streets and roads. The amount of $7,500 is apportioned to the City based on population.
5. Road Repair and Accountability Act (RRAA) 2017: SB 1 is an increase in diesel excise and sales taxes, gasoline excise tax, the assessment of an annual Transportation Improvement fee based on the value of the vehicle and an annual $100 Zero Emissions Vehicle fee.
Revenues received are restricted for specific purposes as prescribed by law; primarily road construction, maintenance/repair of roads, highways, bridges and culverts, improvement of public transportation, trade corridors, and infrastructure promoting walking and bicycling, reduction of congestion on major corridors, and certain administrative costs. All expenditures are audited by the State Controller's Office and RRAA expenditures are to be reported to the California Transportation Commission.
GAS TAX FUND
Statement of Revenues, Expenditures and Balances
5-11
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 131,543 144,000 117,000 126,000
Vehicle Registration Fees 570,919 500,000 583,017 500,000 VTA 2016 Measure B 1,017,384 1,480,000 1,764,615 3,223,740 Capital Projects Refunds 0 0 682,000 0
Total 1,719,846 2,124,000 3,146,632 3,849,740
Expenditures and Uses of Funds:
Operations 116,808 50,000 52,626 84,740
Capital Projects 1,641,115 2,112,000 2,446,615 4,548,000 Total 1,757,923 2,162,000 2,499,241 4,632,740
Revenues and Sources Over (Under)
Expenditures and Uses (38,077) (38,000) 647,391 (783,000) Beginning Balance, July 1 681,676 643,599 643,599 1,290,990 Reserve for Encumbrances (72,115) (72,115) (69,489) (69,489) Ending Balance, June 30 $ 571,484 533,484 1,221,501 438,501 In November 2010 Santa Clara County voters approved a measure to increase the Vehicle Registration Fee (VRF) by $10.00 annually for transportation related projects. These funds will be managed by the Santa Clara County Valley Transportation Authority (VTA) and allocated based on city population and County of Santa Clara road and expressway lane mileage.
In November 2016 Santa Clara County voters approved Measure B, a 30 year half-cent countywide sales tax to enhance transit, highways, expressways and active transportation (bicycles, pedestrians and complete streets). Eligible projects include BART Silicon Valley Phase II, Caltrain Corridor Capacity Improvements and grade separations, and bicycle and pedestrian improvements. The amount of revenue budgeted reflects funding for approved projects. However, funds are received on a reimbursement basis.
OTHER STREETS & TRANSPORTATION FUND
Statement of Revenues, Expenditures and Balances
5-12
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Real Property Conveyance Tax $ 4,859,127 0 0 0
Construction Tax 6,642 10,000 20,000 10,000
Investment Earnings 1,257,593 1,300,000 1,255,000 1,000,000 Capital Projects Refunds 3,420,910 0 3,500,000 0
Total 9,544,272 1,310,000 4,775,000 1,010,000
Expenditures and Uses of Funds:
Capital Projects 10,917,500 6,868,000 7,899,000 6,241,000 Total 10,917,500 6,868,000 7,899,000 6,241,000
Revenues and Sources Over (Under)
Expenditures and Uses (1,373,228) (5,558,000) (3,124,000) (5,231,000) Beginning Balance, July 1 11,012,627 9,639,399 9,639,399 6,515,399 Ending Balance, June 30 $ 9,639,399 4,081,399 6,515,399 1,284,399
CONSTRUCTION TAX FUND
Statement of Revenues, Expenditures and Balances
The Construction Tax Fund is used to account for Construction Tax and Real Property Conveyance Tax revenues received by the City.
In November 2024, voters approved Measure G, which added an additional tier to the existing Property Conveyance Tax. As a result, conveyance tax revenues for property transfers occurring after December 20, 2024, are recorded in the General Fund, Conveyance Tax Subfund.
The Construction Tax Fund retains a residual balance of conveyance tax revenues collected prior to December 20, 2024, but will primarily be used to account for Construction Tax going forward.
Construction Tax Fund revenues are derived from fees authorized by Mountain View City Code, Section 29.56. The Construction Tax is an excise tax imposed on the construction of buildings and mobile home lots. Pursuant to City Code Section 29.60 (Use of Tax Revenues), these funds shall be used solely for the acquisition, improvement, maintenance, expansion, or implementation of the City’s Capital Improvement Program. 5-13
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 1,686,057 1,814,000 1,809,000 1,941,000 PB In Lieu Contributions* 0 0 500,000 0
Capital Projects Refunds 0 0 0 0
Total 1,686,057 1,814,000 2,309,000 1,941,000
Expenditures and Uses of Funds:
Expenditures 2,450,000 0 0 0
Capital Projects 1,500,000 700,000 700,000 10,964,000
Total 3,950,000 700,000 700,000 10,964,000
Revenues and Sources Over (Under)
Expenditures and Uses (2,263,943) 1,114,000 1,609,000 (9,023,000) Beginning Balance, July 1 23,215,385 20,951,442 20,951,442 22,560,442 Reserve for Encumbrances 0 0 0 0
Ending Balance, June 30 $ 20,951,442 22,065,442 22,560,442 13,537,442 A developer may be required to provide public benefits, such as area improvements or affordable housing, as a result of their development project. A developer may pay a fee in lieu of providing these public benefits which will then be used by the City to provide improvements in the general area of the development as approved by the City Council. The Public Benefit in Lieu Fund accounts for this activity.
* As revenues are dependent upon the level and type of development, future contribution revenues are not projected or budgeted in advance.
PUBLIC BENEFIT IN LIEU FUND
Statement of Revenues, Expenditures and Balances
5-14
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 188,376 198,000 181,000 194,000
Capital Project Refunds 73,277 0 0 0
Citywide Transportation Impact Fees* 59,499 0 48,966 0
Total 321,152 198,000 229,966 194,000
Expenditures and Uses of Funds:
Capital Projects 0 3,847,000 3,847,000 0
Total 0 3,847,000 3,847,000 0
Revenues and Sources Over (Under)
Expenditures and Uses 321,152 (3,649,000) (3,617,034) 194,000 Beginning Balance, July 1 3,670,974 3,992,126 3,992,126 375,092 Ending Balance, June 30 $ 3,992,126 343,126 375,092 569,092 As authorized by Mountain View City Code, Chapter 36, Article XVI, Division 8 (Code), a developer may apply for a Transit (T) Overlay Zone and a Transit-Oriented Development (TOD) permit to increase the development density. A condition of the permit would require the provision of certain transit related improvements. A developer may pay the City in-lieu of providing these improvements. The TOD permits were removed from the Code with the adoption of the East Whisman Precise Plan.
In accordance with the Mitigation Fee Act and the Nexus Study, the Citywide Transportation Impact Fee was adopted by the City Council on September 11, 2018 and became effective November 24, 2018. This fee charges new development the fair-share cost of transportation improvements needed to mitigate the transportation impacts created by that development.
On September 25, 2018, the City Council adopted an ordinance to add Chapter 43 to the Mountain View City Code to enact a Transportation Impact Fee on citywide development.
* As revenues are dependent upon the conditions described above, future impact fee revenues are not projected or budgeted in advance.
OTHER TRANSPORTATION DEVELOPER FEES FUND
Statement of Revenues, Expenditures and Balances
5-15
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 3,127,433 3,199,000 3,799,841 3,572,000 BMR Housing in Lieu Fees* 2,007,911 0 2,844,284 0
Housing Impact Fees* 96,128 0 70,690 0
Transfer from General Oper Fund 593,660 568,300 604,700 619,800 Transfer from Conveyance Tax (Meas G
) 23,100 1,900,000 1,020,000 1,640,000
Intergovernmental 1,062,585 0 0 0
Other Revenue 49,448 0 68,834 0
Transfer from Housing Impact 0 150,000 150,000 150,000
Total 6,960,265 5,817,300 8,558,349 5,981,800
Expenditures and Uses of Funds:
Operations 2,486,364 7,512,403 3,454,784 7,932,877
Loan-1100 La Avenida (5,947) 215,229 215,229 0
Loan-Lot 12 4,378 13,400,769 6,335,819 0
Loan-1265 Montecito Ave 7,775,020 0 0 0
Loan-1020 Terra Bella Ave 0 13,494,301 0 13,494,300
Loan-1012 Linda Vista Ave 0 9,998,647 0 0
Loan-96 W El Camino Real 0 7,997,586 0 7,697,586
Loan-901 E El Camino Real 0 0 56,959 0
Loan-57-67 East Evelyn Ave 0 6,300,000 0 6,300,000
Loan-87 E Evelyn Ave 0 7,998,074 1,150,000 6,848,074
Self Insurance 41,670 62,760 62,760 59,080
Transfer to Housing Trust 0 150,000 150,000 150,000
Transfer to Comp Absences Reserve 3,000 13,000 13,000 9,000 Transfer to Equip Replace Reserve 1,600 1,800 1,800 2,800 Total 10,306,085 67,144,569 11,440,351 42,493,717
Revenues and Sources Over (Under)
Expenditures and Uses (3,345,820) (61,327,269) (2,882,002) (36,511,917) Beginning Balance, July 1 95,491,653 92,145,833 92,145,833 89,263,831
Reserve for Encumbrances (273,494) (273,494) 0 0
Reserved for Low-Mod Housing** (66,847,393) (7,442,787) (46,072,018) (10,510,435) Ending Balance, June 30 $ 25,024,946 23,102,283 43,191,813 42,241,479 * As revenues are dependent upon the type and timing of development, future fee revenues are not projected or budgeted in advance. ** Represents the balance of funds committed by City Council for Notice of Funding Availability (NOFA) Projects taking into account funds expended, encumbered, and budgeted.
HOUSING FUND
Statement of Revenues, Expenditures and Balances
As authorized by Mountain View City Code section 36.40.10 the Below-Market-Rate (BMR) Housing Program requires that
15.0% of all new residential units or parcels within a development be affordable to low and moderate income households. As an alternative mitigation to providing units onsite, a developer may pay a fee in-lieu of providing these units which will then be used to provide affordable housing approved by the City Council. These revenues are restricted for expenditures related to the provision of low and moderate income housing. The City contracts with the HouseKeys, Inc for administrative support for this program.
In accordance with the Mountain View City Code section 36.40.65, the Housing Impact Program requires a fee to be imposed on all nonresidential developments. Expenditures are restricted for increasing and improving the supply of very low to moderate income housin
g and rental housing.
5-16
Table of Contents
Unaudited Adopted (1) Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 43,627 30,000 35,000 39,000
Charges for Services 1,781,055 1,839,656 1,803,841 2,023,622 Other Revenues 0 0 1,471 0
Total 1,824,682 1,869,656 1,840, 312 2,062,622
Expenditures and Uses of Funds:
Operations 1,795,374 2, 331,619 1,849,394 2,318,091
General Fund Administration 164,770 172,300 172,300 200,480 Self Insurance 49,020 73,220 73,220 59,080
Transfer to Comp Absences Res 3,000 12,000 12,000 9,000 Transfer to Equip Replace Res 1,900 2,200 2,200 2,800
Total 2,014,064 2,591,339 2,109, 114 2,589,451
Revenues and Sources Over (Under)
Expenditures and Uses (189,382) (721,683) (268,802) (526,829) Beginning Balance, July 1 1,512,093 1,322,711 1,322,711 1,053,909 Reserve (469,349) (518,268) (518,268) (517,890)
Ending Balance, June 30 $ 853,362 82,760 535,641 9,190
On November 8, 2016 the residents of the City of Mountain View voted to adopt Measure V, also known as the Community Stabilization and Fair Rent Act (CSFRA), to stab ilize rents and provide just cause eviction protections for certain rental units in Mountain View. The CSFRA created an entirely new program in the City of Mountain View and requires dedicated resources for its development, implementation, and administration. Section 1709(d) of the CSFRA empowers the RHC to establish a budget for the reasonable and necessary implementation of the provisions of the CSFRA, and Section 1709(j) requires the RHC to finance its reasonable and necessary expenses as necessary to ensure implementation of the CSFRA by charging landlords an annual Rental Housing Fee. (1) Reflects the budget as adopted by the RHC on May 22, 2025 with adjustments for updated salary calculation.
COMMUNITY STABILIZATION AND FAIR RENT ACT (CSFRA)/
RENTAL HOUSING COMMITTEE (RHC) FUND
Statement of Revenues, Expenditures and Balances
5-17
Table of Contents
Unaudited Adopted (1) Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 17,223 16,000 16,000 18,000
Space Rental Fees 322,050 157,300 160,460 157,300
Transfer from General Fund 0 50,000 50,000 50,000
Total 339,273 223,300 226,460 225,300
Expenditures and Uses of Funds:
Operations 194,374 262,013 236,719 245,469
General Fund Administration 27,460 26,970 26,970 27,520 Self Insurance 8,170 10,460 10,460 8,440
Transfer to Comp Absences Res 0 0 0 1,000
Transfer to Equip Replace Res 300 300 300 400
Total 230,304 299,743 274,449 282,829
Revenues and Sources Over (Under)
Expenditures and Uses 108,969 (76,443) (47,989) (57,529) Beginning Balance, July 1 436,782 545,751 545,751 497,762 Reserves (64,242) (59,949) (59,949) (56,165)
Ending Balance, June 30 $ 481,509 409,359 437,813 384,068 (1) Reflects the budget as adopted by the RHC on May 22, 2025 with adjustments for updated salary calculation.
MOBILE HOME RENT STABILIZATION ORDINANCE (MHRSO)
Statement of Revenues, Expenditures and Balances
On September 28, 2021, the City Council adopted an Ordinanc e enacting the Mobile Home Rent Stabilization Ordinance (MHRSO). This ordinance went into effect on October 28, 2021. The MHRSO creates a second rent stabilization program in the City comparable to the Community Stabilization and Fair Rent Act (CSFRA). The MRHSO in Section 46.9(8) assigns the Rental Housing Committee (RHC) powers to administer the MHRSO by establishing a budget for reasonable and necessary expenses and recouping these costs by charging space rental fee to Mobile Home Owners. 5-18
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 151,573 52,000 59,000 63,000
Total 151,573 52,000 59,000 63,000
Expenditures and Uses of Funds:
Expenditures 0 1,000,000 1,000,000 0
Total 0 1,000,000 1,000,000 0
Revenues and Sources Over (Under)
Expenditures and Uses 151,573 (948,000) (941,000) 63,000 Beginning Balance, July 1 1,531,291 1,682,864 1,682,864 741,864 Reserved for Low-Mod Housing* 0 0 0 0
Ending Balance, June 30 $ 1,682,864 734,864 741,864 804,864 Effective February 1, 2012 all California redevelopment agencies, including the Mountain View Revitalization Authority (Authority), were dissolved pursuant to the Dissolution Act. On January 10, 2012 the City Council adopted resolution 17668 expressing the intent to serve as the Successor Housing Agency of the Authority pursuant to Health and Safety Code sections 34171(j), 34173 and 34176. The housing assets (e.g. long-term loans and bonds) were transferred to the Successor Housing Agency. Effective January 1, 2014, SB 341 required housing successors to follow new expenditure and accounting rules. If a housing successor has fulfilled all replacement, affordable housing production, and monitoring, database compilation and web site publication requirements, it may spend up to $250,000 annually on homelessness prevention and rapid rehousing services.
* Represents the reservation of funds by City Council at the May 19, 2020 Council meeting for a low- and moderate-income housing project.
SUCCESSOR HOUSING AGENCY FUND
Statement of Revenues, Expenditures and Balances
5-19
Table of Contents
Unaudited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Golf Course Revenue $ 3,170,813 3,166,430 3,544,700 3,828,036 Restaurant Revenue 1,270,919 1,527,200 1,363,600 1,495,266 Total Golf 4,441,732 4,693,630 4,908,300 5,323,302
Expenditures and Uses of Funds:
Golf Operations 2,549,672 2,666,718 2,516,387 3,036,988 Restaurant Operations 1,488,564 1,445,445 1,447,766 1,423,868 Management Fee to Touchstone 159,015 120,000 120,000 120,000 General Fund Administration 111,900 113,000 113,000 155,900 Self Insurance 2,460 3,140 3,140 2,540
Transfer to Equip Replace Res 78,200 91,600 91,600 117,900 Total 4,389,811 4,439,903 4,291,893 4,857,196
Revenues and Sources Over (Under)
Expenditures and Uses 51,921 253,727 616,407 466,106
Transfer to General Operating Fund (100,000) (150,000) (150,000) (150,000) Beginning Balance, July 1 120,488 72,409 72,409 538,816 Reserve for Encumbrances (228) (228) 0 0
Ending Balance, June 30* $ 72,181 175,908 538,816 854,922 Shoreline Golf Links/Michaels at Shoreline Restaurant includes revenues and expenditures related to the operation of the golf course and restaurant. Effective January 8, 2012 the City entered into an Operating Management Agreement with Touchstone Golf, LLC. On 10/23/18, City Council approved amending the operating agreement with Touchstone to include management of Michaels at Shoreline Restaurant. The amended operating agreement began January 1, 2019. * The ending balance includes amounts that are not available for spending, such as nonspendable items, (e.g. inventory) and encumbrances set aside for Touchstone operations and contingencies.
SHORELINE GOLF LINKS/MICHAELS AT SHORELINE RESTAURANT
Statement of Revenues, Expenditures and Balances
5-20
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Property Taxes $ 1,316,547 1,338,800 1,299,807 1,296,900 Permit Revenues 295,571 275,000 264,333 275,000
Investment Earnings 516,378 465,000 595,906 635,000
Invest Earn on In-Lieu Parking Fees 334,203 308,000 356,000 383,000 Homeowner's Tax Exemption 2,790 3,000 2,564 3,000
Maintenance Assessment District 158,606 158,600 158,000 158,600 In-Lieu Parking Fees 257,888 0 0 0
Business Improvement Districts 59,436 60,000 55,545 60,000 Other Revenues 54,152 20,000 9,463 20,000
Total 2,995,571 2,628,400 2,741,618 2,831,500
Expenditures and Uses of Funds:
Operations 490,193 828,914 725,440 889,977
Business Improvement Districts 59,436 52,000 52,000 52,000 Capital Projects 0 0 9,500,000 0
General Fund Administration 46,700 47,200 47,200 80,700 Self Insurance 5,310 6,800 6,800 5,490
Transfer to General Oper Fund 108,400 108,400 108,400 108,400 Transfer to Compensated Absences Res 0 2,000 2,000 1,000 Transfer to Equip Replace Res 200 200 200 300
Total 710,239 1,045,514 10,442,040 1,137,867
Revenues and Sources Over (Under)
Expenditures and Uses 2,285,332 1,582,886 (7,700,422) 1,693,633 Beginning Balance, July 1 23,868,473 26,153,805 26,153,805 18,453,383 Reserve for Encumbrances (191,390) (191,390) 0 0
Reserve for Future Parking Maint (637,500) (675,000) (675,000) (712,500) Reserve for Future Parking (In-Lieu
Parking Fees) (9,246,292) (9,554,292) (102,292) (485,292) Ending Balance, June 30 $ 16,078,623 17,316,009 17,676,091 18,949,224 The Parking District (District) is a maintenance assessment district in the downtown Castro Street area created to provide an d
maintain parking lots and structures. In addition to property taxes and permit revenues, an annual assessment is levied on properties in the District. The Mountain View City Code requires that as a condition of approval for any development within the District, the developer or owner shall provide the required off-street parking, pay the in-lieu parking fee or a combination of both. These funds are restricted for the construction of new parking spaces, are designated for the Hope St development and are accounted for in the Reserve for Future Parking.
The Business Improvement Areas (BIA's) were created for specific areas of the downtown and are an assessment to the business owners based on the type and size of the business. These funds are utilized for staffing dedicated to the promotion and support of downtown businesses.
The Reserve for Future Parking Maintenance was recommended in a previous Parking Study for long term maintenance and improvements of the parking structures and lots not funded in the operating budget (e.g. janitorial services, elevator maintenance, etc.). The District increases by $37,500 annually and it is anticipated these funds will be utilized when major improvements are needed (e.g. steam cleaning the entire parking structure, repaving a parking lot, replacing signage inside the parking structure, etc.).
DOWNTOWN BENEFIT ASSESSSMENT DISTRICTS FUND
Statement of Revenues, Expenditures and Balances
5-21
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 12,259 13,000 24,000 26,000
CASp Fee 14,556 0 15,000 0
Fines & Forfeitures 0 0 0 0
Charges for Services 0 50,000 533,500 50,000
Total 26,815 63,000 572,500 76,000
Expenditures and Uses of Funds:
Expenditures 26,747 153,428 231,641 372,229
Total 26,747 153,428 231,641 372,229
Revenues and Sources Over (Under)
Expenditures and Uses 68 (90,428) 340,859 (296,229)
Beginning Balance, July 1 320,637 320,705 320,705 661,564 Reserve for Encumbrances (11,443) (11,443) 0 0
Ending Balance, June 30 $ 309,262 218,834 661,564 365,335 The General Special Purpose Fund was established to track and report funds used for specific purposes. This fund currently includes the following:
The Community Tree Master Plan (CTMP) was adopted by City Council September 15, 2015 and includes objectives and strategies to improve and enhance the City’s urban forest and canopy over the following 15 years and to respond to environmental and safety issues that can impact community trees and wildlife habitat. The CTMP established implementation measures to achieve the objectives, including establishing a Tree Mitigation Fund and a Tree Replacement fee. For any trees that cannot be replaced on site, the fee will be assessed to provide funding for tree planting at other sites within the community.
Assembly Bill 1379 amended Section 4467 of the government code (previously amended by Senate Bill 1186) and requires an additional $4 fee to be paid by any applicant of a Business License beginning January 1, 2018. The fee will be used to increase disability access and compliance with construction-related accessibility requirements and help support the Certified Access Specialist (CASp) program.
GENERAL SPECIAL PURPOSE FUND
Statement of Revenues, Expenditures and Balances
5-22
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Land Use Documents $ 0 585,500 903,000 585,500
Investment Earnings 0 195,000 389,000 417,000
Transfer from Development Services Fund 0 5,744,930 5,766,685 0 Total 0 6,525,430 7,058,685 1,002,500
Expenditures and Uses of Funds:
Capital Projects 0 0 0 90,000
Total 0 0 0 90,000
Revenues and Sources Over (Under)
Expenditures and Uses 0 6,525,430 7,058,685 912,500
Beginning Balance, July 1 0 0 0 7,058,685
Ending Balance, June 30 $ 0 6,525,430 7,058,685 7,971,185
LAND USE DOCUMENT FEE FUND
Statement of Revenues, Expenditures and Balances
The Land Use Document Fee was established in Fiscal Year 2015–16 to recover costs from development projects for the maintenance and updates of land use regulatory documents, such as the General Plan, Precise Plans, and the Zoning Ordinance. Initially, the fee revenues were incorporated into the General Fund Development Services Fund. However, beginning in Fiscal Year 2025–26, the available balance of the Land Use Document Fee was transferred to a newly created, standalone fund (Fund 216000) for improved transparency and financial tracking. 5-23
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
COPs Grant $ 256,680 200,000 267,899 200,000
Total 256,680 200,000 267,899 200,000
Expenditures and Uses of Funds:
Operations 255,726 200,000 267,899 200,954
Total 255,726 200,000 267,899 200,954
Revenues and Sources Over (Under)
Expenditures and Uses 954 0 0 (954)
Beginning Balance, July 1 0 954 954 954
Ending Balance, June 30 $ 954 954 954 0
The Supplemental Law Enforcement Services Fund accounts for revenues received via a state grant to counties and cities which is restricted for funding additional front-line law enforcement services.
SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
Statement of Revenues, Expenditures and Balances
5-24
Table of Contents
Unaudited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 86,469 0 347,835 0
CDBG Program 140,410 604,000 0 600,557
Home Program 167,292 237,000 50,414 232,462
Other Grants 750,000 0 0 0
Loan Repayments 1,308,703 0 5,897,188 0
Total 2,452,874 841,000 6,295,437 833,019
Expenditures and Uses of Funds:
Operations 489,292 839,894 1,178,543 833,019
Transfer to Comp Absences Res 0 1,000 1,000 0
Loans 1,638,373 0 14,044,689 0
Total 2,127,665 840,894 15,224,232 833,019
Revenues and Sources Over (Under)
Expenditures and Uses 325,209 106 (8,928,795) 0
Reprogrammed Revenue 0 (221,471) 0 0
Beginning Balance, July 1 1,152,123 1,477,332 10,149,152 (1) 1,220,357 Reserve for Encumbrances (1,255,967) (1,255,967) 0 0
Ending Balance, June 30 $ 221,365 0 1,220,357 1,220,357 The Housing Grant Fund accounts for housing grants received, including Community Development Block Grants, Home Investment Partnership Act Grants, and other Housing related grants. (1) Addition of $8.0 million in SB129 Affordable Housing Grant Funds previously not included in this fund.
HOUSING GRANT FUND
Statement of Revenues, Expenditures and Balances
5-25
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
PEG Fees $ 134,240 125,000 119,000 109,000
Total 134,240 125,000 119,000 109,000
Expenditures and Uses of Funds:
Expenditures 202,252 195,000 147,000 195,000
Total 202,252 195,000 147,000 195,000
Revenues and Sources Over (Under)
Expenditures and Uses (68,012) (70,000) (28,000) (86,000) Beginning Balance, July 1 824,731 756,719 756,719 728,719 Reserve for Encumbrances 0 0 0 0
Ending Balance, June 30 $ 756,719 686,719 728,719 642,719 Ordinance No. 4.08, adopted on May 13, 2008 amended Chapter 37 of the Mountain View City Code relating to Cable Television franchise regulations in its entirety. Public, Education and Government (PEG) fees collected by the cable providers are restricted for PEG channel support and are not for general use by the City. The City passes a portion of these funds through to the non-profit KMVT for government and public access television services per contractual agreement.
CABLE TELEVISION FUND
Statement of Revenues, Expenditures and Balances
5-26
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Property Taxes $ 73,235,256 75,114,900 60,978,600 68,818,800 Investment Earnings 6,423,105 6,322,000 7,175,800 7,584,000 Invest Earn on Dev Imp Fees 846,614 909,000 930,000 998,000 Rents & Leases 441,125 268,000 475,000 224,000
Other Revenues 133,402 112,000 166,400 127,000
Capital Projects Refunds 2,086,546 0 0 0
Bond Proceeds and Interest 2,782,492 0 1,700,000 0
Total 85,948,540 82,725,900 71,425,800 77,751,800
Expenditures and Uses of Funds:
Operations 7,468,608 28,276,863 26,846,189 17,872,334
Intergovernmental Payments 18,580,797 19,103,000 18,673,599 16,510,000 Capital Projects 23,780,000 25,747,000 52,512,859 5,415,000 Capital Projects from Bond Proceeds 850,000 0 0 0
General Fund Administration 8,117,800 8,199,000 12,299,370 16,399,700 Water Fund Administration 67,100 67,800 67,800 125,100
2018 Revenue Bonds 3,611,501 3,981,255 3,981,255 3,981,401 2022 Refund Bonds 1,835,947 1,846,806 1,846,806 1,846,283 Self Insurance 213,480 308,900 308,900 263,160
Retirees' Health Unfunded Liability 2,800,000 0 0 0
Transfer to Comp Absences Res 48,000 89,000 89,000 82,000 Transfer to Equip Replace Res 79,400 78,200 78,200 103,700 Transfer to Liability Fund 200,000 0 0 0
Total 67,652,633 87,697,824 116,703,978 62,598,678
Revenues and Sources Over (Under)
Expenditures and Uses 18,295,907 (4,971,924) (45,278,178) 15,153,122 Beginning Balance, July 1 111,290,383 129,586,290 129,586,290 84,308,112 General Reserve (5,900,000) (10,700,000) (10,700,000) (10,200,000) Site Contamination Reserve (5,000,000) (5,000,000) (5,000,000) (5,000,000) Commitment for AWPS Project (22,000,000) (5,000,000) (5,000,000) 0 Reserve for CIP (10,000,000) (10,236,000) (10,236,000) (15,279,000) Reserve for Bond Proceeds (6,809,458) (6,809,458) (8,509,458) (8,509,458) Reserve for Landfill (13,000,000) (14,000,000) (13,700,000) (14,700,000) Reserve for Sea Level Rise (18,875,000) (13,210,000) (13,210,000) (19,210,000) Reserve for Dev Impact Fees (4,639,809) (5,548,809) (5,569,809) (6,567,809) Reserve for Encumbrances (430,452) (430,452) 0 0
Ending Balance, June 30 $ 42,931,571 53,679,647 12,382,845 19,994,967 The Mountain View Shoreline Regional Park Community (Shoreline Community) Special District was formed in 1969. Tax increment derived on the difference between the frozen base year value (in 1977) and the current fiscal year assessed value and other revenues generated from the activities of the Shoreline Community are to be utilized to develop and support the Shoreline Community and surrounding North Bayshore Area. Reserves are for general purposes, a catastrophic landfill event, funding sea level rise infrastructure improvements, and tracking of development impact fees.
Assessed values are as follows (in thousands):
Total Assessed Value
Frozen Base Tax Increment Value
Actual 2024-25 7,250,206$ $33,888 $7,216,318
Actual 2025-26 6,558,685$ $33,888 $6,524,797
Recommended 2026-27 6,618,189$ $33,888 $6,584,301
SHORELINE REGIONAL PARK COMMUNITY FUND
Statement of Revenues, Expenditures and Balances
5-27
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 35,042 37,000 42,000 45,000
Existing Facilities & Front Footage 1,777 10,000 13,594 10,000 Capital Projects Refunds 101,000 0 0 0
Total 137,819 47,000 55,594 55,000
Expenditures and Uses of Funds:
Capital Projects 261,000 50,000 50,000 155,000
Total 261,000 50,000 50,000 155,000
Revenues and Sources Over (Under)
Expenditures and Uses (123,181) (3,000) 5,594 (100,000) Beginning Balance, July 1 278,443 155,262 155,262 160,856 Ending Balance, June 30 $ 155,262 152,262 160,856 60,856 The Storm Drain Construction Fund revenues are derived from off-site drainage fees authorized by Mountain View Code Section 28.51. These revenues are restricted for storm drain projects in the Capital Improvement Program.
Statement of Revenues, Expenditures and Balances
STORM DRAIN CONSTRUCTION FUND
5-28
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 2,287,437 2,367,000 2,300,000 2,469,000 Construction Fees* (276) [1] 0 0 0
Rents & Leases 673,426 169,440 684,800 711,600
Capital Projects Refunds 4,308,122 0 0 0
Total 7,268,709 2,536,440 2,984,800 3,180,600
Expenditures and Uses of Funds:
Expenditures 6,012,305 0 0 0
Capital Projects 6,201,869 15,855,000 16,155,000 2,256,000 Total 12,214,174 15,855,000 16,155,000 2,256,000
Revenues and Sources Over (Under)
Expenditures and Uses (4,945,465) (13,318,560) (13,170,200) 924,600 Beginning Balance, July 1 49,677,699 44,732,234 44,732,234 31,562,034 Reserve for Encumbrances (2,674) (2,674) 0 0
Committed for Future CIP's** (5,592,547) (5,592,547) (5,592,547) (5,592,547) Ending Balance, June 30 $ 39,137,013 25,818,453 25,969,487 26,894,087 The Park Land Dedication Fund revenues are derived from fees authorized by Chapter 41 of the Mountain View City Code.
These revenues are restricted for expenditures for park and recreation projects. Effective in Fiscal Year 1997-98, fees are approved and committed by City Council after receipt.
* As this fee is dependent upon subdivision and single lot development, future construction fee revenues are not projected or budgeted in advance.
** The Five-Year CIP identifies future projects which funds have not yet been committed, and are not included in this amount.
Note 1: Negative amount in the Construction Fees for Fiscal Year 2024-25, resulting from a fee refund that was received in the previous year.
PARK LAND DEDICATION FUND
Statement of Revenues, Expenditures and Balances
5-29
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 1,743,655 1,507,000 1,842,054 1,789,000 Invest Earn on Cap/Dev Imp Fees 596,042 0 577,291 0
Intergovernmental 0 0 0 0
Water Sales 43,833,414 45,962,000 44,630,142 47,308,000 Recycled Water Sales 1,730,422 1,759,000 1,926,474 2,040,000 Capacity/Development Impact Fees 62,868 0 831,393 0
Other Revenues 1,453,040 500,000 1,229,800 500,000
Interfund Revenues 834,100 842,400 842,400 1,939,200
Total 50,253,541 50,570,400 51,879,554 53,576,200
Expenses and Uses of Funds:
Operations 10,714,011 12,540,464 11,847,872 13,500,683
Water Purchased 25,461,047 30,644,983 26,778,966 29,120,000 Capital Projects 4,770,000 6,169,000 7,169,000 14,989,000 Capital Projects from Fees (1,241,000) 0 0 0
General Fund Administration 1,482,370 1,491,770 1,491,770 2,178,900 Depreciation 5,480,210 5,377,000 5,480,200 5,481,000
2004 Water Revenue Bonds 629,966 631,250 630,575 632,625 Recycled Water System Loan Repymt 300,000 300,000 300,000 300,000 Self Insurance 324,350 415,280 415,280 335,060
Transfer to Graham School Site Maint Res 220,000 220,000 220,000 220,000 Transfer to Equip Replace Res 127,700 209,400 209,400 263,700 Total 48,268,654 57,999,147 54,543,063 67,020,968
Revenues and Sources Over (Under)
Expenses and Uses 1,984,887 (7,428,747) (2,663,509) (13,444,768) Net Change In Non Current Assets 6,780,012 5,377,000 5,480,200 5,480,200 Beginning Balance, July 1 40,346,458 49,111,357 49,111,357 51,928,048 Reserve for Capacity/Dev Impact Fees (10,552,981) (10,552,981) (11,961,665) (11,961,665) Reserve for Minimum Water Purchase (5,000,000) (5,000,000) 0 0 Reserve (14,336,104) (15,052,474) (15,052,474) (16,816,586) Ending Balance, June 30 $ 19,222,272 16,454,155 24,913,909 15,185,229 The Water Fund accounts for the cost, operation and maintenance of all facilities required to supply, distribute and meter the water used by consumers in the City's service area. Separate reserves are used to account for the capacity and development impact fees collected to fund capital projects and for the required minimum water purchase. A general Reserve is used for emergencies, contingencies and rate stabilization.
WATER FUND
Statement of Revenues, Expenses and Balances
5-30
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Hazardous Materials Permits $ 801,709 500,000 790,000 500,000 Investment Earnings 1,853,903 1,478,400 2,198,368 2,340,500 Invest Earn on Cap/Dev Imp Fees 550,031 0 540,769 0
Intergovernmental 0 0 0 0
Wastewater Charges 34,151,597 36,734,900 36,520,915 38,894,800 Capacity/Development Impact Fees 45,094 0 852,069 0
Loan Proceeds and Interest 0 0 0 0
Other Revenues 703,239 34,000 231,800 34,000
Interfund Revenues and Transfers 0 0 0 0
Total 38,105,573 38,747,300 41,133,921 41,769,300
Expenses and Uses of Funds:
Operations 6,573,929 8,005,994 7,392,619 8,406,830
Water Quality Control Plant 17,055,194 18,436,840 20,197,152 20,033,986 Capital Projects 12,486,000 1,811,000 1,811,000 5,645,000 Capital Projects from Fees 7,892,000 (673,000) (673,000) 778,000 Capital Projects from Loan Proceeds 0 0 0 0
General Fund Administration 1,279,430 1,289,130 1,289,130 1,500,500 Water Fund Administration 374,400 378,100 378,100 907,900 Depreciation 3,669,968 3,941,100 3,670,000 3,670,000
2018 Bank Loan 850,165 852,731 852,731 852,824
Self Insurance 187,910 240,590 240,590 194,120
Transfer to Equip Replace Res 142,500 232,700 232,700 319,700 Transfer to Self Insurance 0 0 0 0
Total 50,511,496 34,515,185 35,391,022 42,308,860
Revenues and Sources Over (Under)
Expenses and Uses (12,405,923) 4,232,115 5,742,899 (539,560) Net Change In Non Current Assets 3,645,441 3,941,100 3,670,000 3,670,000 Beginning Balance, July 1 55,538,200 46,777,718 46,777,718 56,190,617 Reserve for Capacity/Dev Impact Fees (2,685,319) (3,358,319) (4,751,157) (3,973,157) Reserve for Treatment Plant (20,504,187) (21,096,033) (20,116,577) (21,609,077) Reserve for Loan Proceeds (264,815) (264,815) (264,815) (264,815) Reserve (9,925,057) (10,035,839) (10,035,839) (11,055,509) Ending Balance, June 30 $ 13,398,340 20,195,927 21,022,229 22,418,499
WASTEWATER FUND
Statement of Revenues, Expenses and Balances
5-31
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 667,565 528,400 661,092 743,400
Intergovernmental 152,097 135,000 103,112 135,000
Waste Disposal Charges 16,689,760 17,974,000 17,671,429 18,760,000 Other Revenues 32,011 8,000 111,330 8,000
City Revenues 17,541,433 18,645,400 18,546,963 19,646,400 Recology Revenues 21,223,347 22,202,000 22,496,459 22,821,000 Total 38,764,780 40,847,400 41,043,422 42,467,400
Expenses and Uses of Funds:
Operations 5,684,313 5,962,205 5,930,044 6,464,424
Disposal 10,125,282 12,381,761 14,487,161 11,275,500
Capital Projects 300,000 928,000 928,000 537,000
General Fund Administration 566,300 572,000 572,000 1,100,400 Water Fund Administration 351,400 354,900 354,900 906,200 Depreciation 460,101 458,600 460,100 460,100
Self Insurance 131,540 168,410 168,410 135,880
Transfer to Equip Replace Res 104,300 190,600 190,600 262,700 City Expenditures 17,723,236 21,016,476 23,091,215 21,142,204 Payments to Recology 21,223,347 22,202,000 22,496,459 22,821,000 Total 38,946,583 43,218,476 45,587,674 43,963,204
Revenues and Sources Over (Under)
Expenses and Uses (181,803) (2,371,076) (4,544,252) (1,495,804) Net Change In Non Current Assets 65,574 458,600 460,100 460,100 Beginning Balance, July 1 20,298,175 20,181,946 20,181,946 16,097,794 Reserve for Future Facility Equipment (4,000,000) (4,000,000) 0 0 Reserve (4,882,987) (4,902,719) (4,902,719) (5,031,276) Ending Balance, June 30 $ 11,298,959 9,366,751 11,195,075 10,030,814 The Solid Waste Management Fund accounts for the collection, transportation, recycling and disposal services of the City. It also funds two of the City's landfill post closure maintenance activities. Revenues for payments to Recology are included for informational purposes only; a budget is not adopted for Recology. The Reserve for Future Facility Equipment was established in Fiscal Year 2017-18 for potential future obligations for facility equipment. It was anticipated to be used during Fiscal Year 2024-25 to pay down the City's share of obligation of new equipment, reducing future debt service, but the project is delayed.
A general reserve is used for emergencies, contingencies, rate stabilization and required Financial Assurance Mechanisms (FAMs) if applicable.
SOLID WASTE MANAGEMENT FUND
Statement of Revenues, Expenses and Balances
5-32
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 1,108,096 1,190,000 980,400 860,000 Interfund Service Charges 3,246,777 3,911,000 3,519,900 4,286,500 Other Revenues 201,249 0 223,195 0
Intergovernmental 99,012 0 0 0
Transfer from General Oper Fund 1,384,800 0 0 0
Transfer from Other General Funds 56,400 56,600 56,600 70,300 Transfer from Other Funds 558,800 829,400 829,400 1,101,800 Total 6,655,134 5,987,000 5,609,495 6,318,600
Expenses and Uses of Funds:
Operations 3,186,160 3,518,550 3,393,537 3,594,974
Equipment Purchases 7,214,994 5,300,563 9,937,893 5,550,500 Capital Projects 0 0 0 0
Water Fund Administration 41,200 41,600 41,600 0
Self Insurance 77,610 99,380 99,380 80,180
Transfer to Equip Replace Res 22,700 22,400 0 27,700
Total 10,542,664 8,982,493 13,472,410 9,253,354
Revenues and Sources Over (Under)
Expenses and Uses (3,887,530) (2,995,493) (7,862,915) (2,934,754) Net Change In Non Current Assets (24,597) 0 0 0
Beginning Balance, July 1 31,522,006 27,609,879 27,609,879 19,746,964 Reserve for Encumbrances (6,297,491) (6,297,491) 0 0
Reserve for Equipment Replacement (21,163,534) (17,938,971) (19,580,538) (16,062,138) Ending Balance, June 30 $ 148,854 377,924 166,426 750,072 The purpose of this fund is to account for centralized fleet maintenance costs and to charge a proportionate share to all funds utilizing maintenance services. In addition, this fund accounts for certain equipment replacement requirements of the City.
EQUIPMENT MAINTENANCE AND REPLACEMENT FUND
Statement of Revenues, Expenses and Balances
5-33
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 363,283 401,000 407,200 436,000
Interfund Service Charges 2,599,694 3,000,000 2,521,916 4,570,514 Other Revenues 21,049 0 0 0
Transfer from Other General Funds 0 0 0 1,000,000
Total 2,984,026 3,401,000 2,929,116 6,006,514
Expenses and Uses of Funds:
Operating Expenses 3,689,044 4,754,500 3,306,502 4,873,500 Total 3,689,044 4,754,500 3,306,502 4,873,500
Revenues and Sources Over (Under)
Expenses and Uses (705,018) (1,353,500) (377,386) 1,133,014 Beginning Balance, July 1 13,208,874 12,503,856 12,503,856 12,126,470 Reserve for Future Claims (12,004,252) (12,004,252) (12,087,458) (12,087,458) Ending Balance, June 30 $ 499,604 (853,896) 39,012 1,172,026 The City implemented a self-insurance program for Workers' Compensation benefits on September 7, 1975 as authorized Council Resolution No. 10581. This program provides for State mandated insurance benefits (salary and medical costs) fo employees who are injured on the job.
This fund accounts for current operating expenditures, future costs of previously incurred injury claims and reserves for catastrophic losses. This fund also provides for the administration of safety and loss prevention programs throughout the City to reduce the probability of incurring future catastrophic claims against the City. The City is self-insured for $750,000 and has purchased Workers Compensation Excess Insurance above this limit.
WORKERS' COMPENSATION SELF-INSURANCE FUND
Statement of Revenues, Expenses and Balances
5-34
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 19,467 21,000 21,000 23,000
Interfund Service Charges 0000
Total 19,467 21,000 21,000 23,000
Expenses and Uses of Funds:
Expenditures 20,581 27,250 46,000 52,250
Total 20,581 27,250 46,000 52,250
Revenues and Sources Over (Under)
Expenses and Uses (1,114) (6,250) (25,000) (29,250)
Beginning Balance, July 1 618,218 617,104 617,104 592,104 Ending Balance, June 30 $ 617,104 610,854 592,104 562,854 The City implemented a self-insurance program for unemployment benefits on March 13, 1978 as authorized by Council Resolution No. 11975. This program provides for State and Federal mandated unemployment insurance benefits for employees separated from service with the City.
UNEMPLOYMENT SELF-INSURANCE FUND
Statement of Revenues, Expenses and Balances
5-35
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 106,331 68,000 79,200 112,000
Other Revenues 348,011 35,000 7,924 35,000
Interfund Service Charges 5,620,900 7,301,458 7,301,458 5,937,458 Transfer from General Fund 0 0 0 0
Transfer from Wastewater Fund 0 0 0 0
Transfer from Shoreline Fund 200,000 0 0 0
Total 6,275,242 7,404,458 7, 388,582 6,084,458
Expenses and Uses of Funds:
Expenditures 5,746,689 7,204,458 9,029,250 7,584,458
Total 5,746,689 7,204,458 9, 029,250 7,584,458
Revenues and Sources Over (Under)
Expenses and Uses 528,553 200,000 (1,640,668) (1,500,000) Beginning Balance, July 1 5,628,562 6,157,115 6,157,115 4,516,447 Reserve for Future Claims (1,030,953) (1,030,953) (957,670) (957,670) Ending Balance, June 30 $ 5,126,162 5,326,162 3,558,777 2,058,777 On August 11, 1980, Council approved a self-insurance program for liability insurance effective September 1, 1980. Existing provisions include claims approval authority to $100,000 and any claims exceeding $100,000 require City Council approval.
The City acts as its own agent and controls risk to limit liability loss exposure. The reserve shall be maintained at 70% confidence level for the project liabilities as determined by an actuarial valuation to be conducted at least once every three years (Financial and Budgetary Policy A-11). Other insurance such as property, flood, earthquake (essential buildings) and other coverages are not self-insured as the City purchases insurance policies.
LIABILITY INSURANCE FUND
Statement of Revenues, Expenses and Balances
5-36
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 14,812 0 0 0
Other Revenues 593,086 0 10,257 0
Interfund Service Charges 4,327,258 4,599,472 4,599,472 3,264,580 Transfer from Shoreline Community 2,800,000 0 0 0
CERBT Withdrawal 1,669,642 2,379,888 2,115,000 4,176,030 Total 9,404,798 6,979,360 6,724,729 7,440,610
Expenses and Uses of Funds:
Expenditures 6,532,695 7,009,360 6,942,959 7,440,610
Transfer to Development Services 2,800,000 0 0 0
Transfer to Wastewater Fund 0 0 0 0
Total 9,332,695 7,009,360 6,942,959 7,440,610
Revenues and Sources Over (Under)
Expenses and Uses 72,103 (30,000) (218,230) 0
Beginning Balance, July 1 426,925 499,028 499,028 280,798 Ending Balance, June 30 $ 499,028 469,028 280,798 280,798 Balance in CERBT $ 181,435,952 179,056,064 193,420,017 189,243,987 This fund was established in Fiscal Year 1985-86 as a self-insurance fund to pay the health insurance premiums of employees retired from the City. Governmental Accounting Standards Board (GASB) issued Statement No. 45, which requires an actuarial valuation be performed bi-ennially to calculate the City's other post employment benefits (OPEB) liabilities. The City implemented GASB Statement No. 45 in Fiscal Year 2007-08 and has chosen to budget the Actuarially Determined Contribution (ADC). GASB Statement No. 75, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other than Pensions , is effective with the fiscal year ending June 30, 2018. The new OPEB standard parallels the pension standard issued with GASB Statement No. 68, Financial Reporting for Pension Plans , which essentially requires the City to report the unfunded liability on the face of the City's financial statements and enhances the note disclosures and required supplementary information about the City's OPEB liability. The most recent actuarial valuation estimated a liability of $180.5 million as of June 30, 2026.
On February 26, 2008 Council approved joining the California Employers Retiree Benefit Trust (CERBT), managed by the California Public Employees Retirement System (CalPERS) and the City began transferring funds in Fiscal Year 2008-09 and intends to, at a minimum, annually transfer the ADC less Retirees' Health premiums.
RETIREES' HEALTH INSURANCE FUND
Statement of Revenues, Expenses and Balances
5-37
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Investment Earnings $ 16,507 17,000 18,000 19,000
Other Revenues 1,675 0 0 0
Interfund Service Charges 37,081 46,300 35,000 46,200
Total 55,263 63,300 53,000 65,200
Expenses and Uses of Funds:
Expenditures 56,807 114,500 62,000 169,500
Total 56,807 114,500 62,000 169,500
Revenues and Sources Over (Under)
Expenses and Uses (1,544) (51,200) (9,000) (104,300)
Beginning Balance, July 1 514,351 512,807 512,807 503,807 Ending Balance, June 30 $ 512,807 461,607 503,807 399,507 The Employee Benefits Self-Insurance Fund accounts for the City's self-insured vision and other miscellaneous benefits.
EMPLOYEE BENEFITS SELF-INSURANCE FUND
Statement of Revenues, Expenses and Balances
5-38
Table of Contents
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service Reserve EXPENDITURES Fund(1) Funds Funds Funds Funds Funds Funds TOTAL General Fund(1) $0 2,309,800 0 3,349,000 0 70,300 21,518,300 $27,247,400 Special Revenue Funds 1,673,800 150,000 5,827,684 35,483,000 0 227,900 102,000 43,464,384
Capital Projects Funds 0 0 0 2,411,000 0 0 0 2,411,000
Enterprise Funds 0 0 1,485,449 21,171,000 0 846,100 220,000 23,722,549 Internal Service Funds 0 0 0 0 0 27,700 0 27,700
Reserve Funds 2,300,000 0 8,100,238 6,288,500 0 0 2,916,000 19,604,738 TOTAL $3,973,800 2,459,800 15,413,371 68,702,500 0 1,172,000 24,756,300 $116,477,771 (1) General Fund includes the General Operating Fund, Development Services Fund, and the Conveyance Tax Fund.
REVENUES
RECOMMENDED 2026-27 BUDGET - SCHEDULE OF INTERFUND TRANSFERS 5-39
Table of Contents
Unassigned
Graham
General Non- Budget Earned Lease Propert y School
Operating General Fund Contingenc y Revenue Management Site Maint Fund Reserve Reserve Reserve Reserve Reserve
Revenues & Sources of Funds:
GOF Balance $ 149,766 0 0 0 0 0
Revenue 1,207,147 0 0 580,900 0 0
Transfers 0 2,300,000 0 0 0 220,000
Investment Earnings 0 0 0 1,129,941 0 0
Total 1,356,913 2,300,000 0 1,710,841 0 220,000
Expenditures & Uses of Funds:
Expenditures 9,481,972 0 0 0 150,000 250,000
Debt Service 0 0 0 0 0 0
CIP 416,500 0 0 0 0 0
Transfers 5,216,000 0 0 0 0 0
Total 15,114,472 0 0 0 150,000 250,000
14,152,625
Revenues & Sources
Over (Under)
Expenditures & Uses (13,757,559) 2,300,000 0 1,710,841 (150,000) (30,000) Beginning Balance, July 1 26,764,076 39,188,514 3,108,588 8,918,561 1,390,075 254,385 Reserves (3,777,423) (2) 0 0 (248,640) (3) 0 0
Ending Balance, June 30 $ 9,229,094 41,488,514 3,108,588 10,380,762 (3) 1,240,075 224,385 31,695,897
(1)
• Restricted - Constraints on expenditures are externally imposed by creditors, grantors, or laws/regulations of other governments or by enabling legislation.
• Committed - Formal action by the City Council (Council) places the constraint on how the funds can be spent and may only be altered by the same type of Council action. Contractual obligations are included in this category. • Assigned - The City's intent to use funds for a specific purpose as expressed by Council or a delegated authority. • Unassigned - This is the residual classification for the General Fund. (2) The reserved amount includes $2.7 million possible repayment of Excess ERAF. (3)
RECOMMENDED 2026-27 BUDGET - GENERAL FUND RESERVES (1)
Statement of Revenues, Expenditures and Balances
Committed
The reserved amount includes accumulated interest on a $2.0 million employee loan issued in Fiscal Year 2020-21. Upon full repayment of the loan, the principal and interest will be transferred to the Employee Loan Reserve.
Governmental fund balances are reported based on the reporting hierarchy established by GASB Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions) that is based on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in a fund can be spent. 5-40
Table of Contents
Strategic
Capital Open Space Propert y Child Care
Transportation Improvemen t Acquisition Acquisition Commitmen t Compensated Reserve Reserve Reserve Reserve Reserve Absences (2)
Revenues & Sources of Funds:
GOF Balance 0 0 0 0 0 0
Revenue 0 53,317 0 108,900 0 0
Transfers 4,550,400 1,952,000 2,460,000 0 0 2,166,000
Investment Earnings 0 0 0 0 0
Total 4,550,400 2,005,317 2,460,000 108,900 0 2,166,000 Expenditures & Uses of Funds:
Expenditures 3,600,000 0 0 833,800 0 0
Debt Service 0 0 0 0 0 0
CIP (1,100,000) 6,972,000 0 0 0 0
Transfers 0 0 0 0 0 0
Total 2,500,000 6,972,000 0 833,800 0 0
Revenues & Sources
Over (Under)
Expenditures & Uses 2,050,400 (4,966,683) 2,460,000 (724,900) 0 2,166,000 Beginning Balance, July 1 8,809,979 13,236,756 2,520,607 22,858,154 8,836 8,176,408
Reserves 0 (7,603,653) (3) 0 0 0 0
Ending Balance, June 30 10,860,379 666,420 4,980,607 22,133,254 8,836 10,342,408 8,802,093
(1)
• Restricted - Constraints on expenditures are externally imposed by creditors, grantors, or laws/regulations of other governments or by enabling legislation.
• Committed - Formal action by the City Council (Council) places the constraint on how the funds can be spent and may only be altered by the same type of Council action. Contractual obligations are included in this category. • Assigned - The City's intent to use funds for a specific purpose as expressed by Council or a delegated authority. • Unassigned - This is the residual classification for the General Fund. (2) Appropriations for Compensated Absences Reserve are on an as needed basis up to the amount of the balance. (3)
RECOMMENDED 2026-27 BUDGET - GENERAL FUND RESERVES (1)
Statement of Revenues, Expenditures and Balances (continued) Comprised of a $5.0 million reserve policy balance and $2.6 million prepaid lease for the Downtown Family Housing project.
Committed
Governmental fund balances are reported based on the reporting hierarchy established by GASB Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions) that is based on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in a fund can be spent. 5-41
Table of Contents
Parental Employee Public Safet y Economic
Leave Loan Buildin g Minor Estate Vitalit y
Reserve Reserve Reserve Trust Reserve Total
Revenues & Sources of Funds:
GOF Balance 0 0 0 0 0 149,766
Revenue 0 0 0 0 0 1,950,264
Transfers 1,100,000 0 11,207,900 0 100,000 26,056,300
Investment Earnings 0 253,354 1,153,000 0 0 2,536,295
Total 1,100,000 253,354 12,360,900 0 100,000 30,692,625 Expenditures & Uses of Funds:
Expenditures 1,000,000 4,960,076 0 22,186 0 20,298,034
Debt Service 0 0 8,100,238 0 0 8,100,238
CIP 0 0 0 0 0 6,288,500
Transfers 0 0 0 0 0 5,216,000
Total 1,000,000 4,960,076 8,100,238 22,186 0 39,902,772
Revenues & Sources
Over (Under)
Expenditures & Uses 100,000 (4,706,722) 4,260,662 (22,186) 100,000 (9,210,147) Beginning Balance, July 1 1,714,175 4,706,722 163,681,741 455,261 0 305,792,838 Reserves 0 0 0 (433,075) (2) 0 (12,062,791)
Ending Balance, June 30 1,814,175 0 167,942,403 0 100,000 284,519,900 (1)
• Restricted - Constraints on expenditures are externally imposed by creditors, grantors, or laws/regulations of other governments or by enabling legislation.
• Committed - Formal action by the City Council (Council) places the constraint on how the funds can be spent and may only be altered by the same type of Council action. Contractual obligations are included in this category. • Assigned - The City's intent to use funds for a specific purpose as expressed by Council or a delegated authority. • Unassigned - This is the residual classification for the General Fund. (2) Minor Estate Trust Fund was established in 2016 when the Minor family donated $400,000 endowment from the Minor Estate that allows the Library Director to spend up to 75% of the annual interest earned for augmenting library collections and programs.
Please refer to Miscellaneous Information Section, Financial & Budgetary Policy for information on the reserve requirements Governmental fund balances are reported based on the reporting hierarchy established by GASB Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions) that is based on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in a fund can be spent.
RECOMMENDED 2026-27 BUDGET - GENERAL FUND RESERVES (1)
Statement of Revenues, Expenditures and Balances (continued) Committed
5-42
Table of Contents
CAPITAL
IMPROVEMENT
PROJECTS
Table of Contents
RECOMMENDED FISCAL YEAR 2026-27
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program (CIP) projects include, but are not limited to, facilities, mobility-related infrastructure, park development/rehabilitation, and utilities projects. These projects are usually multi- year and, thus, extend beyond the annual budget.
The emphasis for the Fiscal Year 2026-27 CIP is on the:
• Review, refinement and funding of Fiscal Year 2026-27 projects identified in the Five-Year CIP adopted by the City Council for Fiscal Year 2025-26.
Planned Fiscal Years 2026-27 through 2029-30 CIP:
https://www.mountainview.gov/home/showpublisheddocument/12333/638960566407930000 • Id
entification and funding of additional new projects for Fiscal Years 2026-27 as well as amendments to active projects given anticipated financial and staffing resources that:
o Support and implement City Council Strategic Priorities and work plan projects; o Enhance public and personnel safety;
o Comply with regulatory requirements;
o Maintain City facilities in a state of good repair;
o Provide local match or cost-share to secure grants or other funding; o Improve the City’s Pavement Conditions Index (PCI) rating (including integration of bicycle and pedestrian improvements);
o Benefit and/or do not burden communities of color and/or low-income residents.
The CIP is funded from a variety of sources. Some funding sources, such as the Capital Improvement Reserve and Construction/Conveyance Tax (C/C Tax) Funds, have no restrictions on their use. Other CIP funding sources must be used for specific purposes (e.g., Water Fund—water system infrastructure and maintenance; Wastewater Fund—sewer system infrastructure and maintenance; Shoreline Regional Park Community (Shoreline Community) Fund—projects that facilitate development in the City's North Bayshore Area and/or support Shoreline Regional Park operations; and Gas Tax Fund—design and construction of roadway improvements).
There are two types of projects: non-discretionary and discretionary. Non-discretionary projects are primarily annual and periodic infrastructure maintenance projects to preserve the City’s significant investment in its infrastructure and facilities, and projects required for regulatory compliance. While Council can alter funding, these projects are generally approved with changes on a consistent cycle (annual or biennial) with small inflationary adjustments. Discretionary projects are those that do not fit the non-discretionary description and require approval of the City Council. 6-1
Table of Contents
The Fiscal Year 2026-27 CIP is balanced and maintains all fund reserves as required by Council policy.
There are no future operating costs associated with this year’s CIP discretionary projects.
Projects included in the Fiscal Year 2026-27 Proposed CIP are listed on the following pages in three separate categories: (1) Non-Discretionary, (2) Discretionary, and (3) Amendments to Existing Projects.
These projects were discussed at the April 14, 2026 CIP City Council Study Session and the following pages include changes as directed by City Council at the Study Session. The Parks and Recreation Commission (PRC) and the Bicycle/Pedestrian Advisory Committee (B/PAC) also reviewed these projects and were supportive of the projects and the proposed scheduling.
6-2
Table of Contents
Proj. Budget
No. Non-Discretionary Projects 2026-27
27-01 Annual Public Services Street Section Maintenance 613$ 27-02 Annual Maintenance Agreement for JPB/VTA Transit Center 72 27-03 Annual Shoreline Landfill Gas, Cap and Leachate Maintenance 537 27-04 Annual Water System Improvements and Recycled Water System Improvements 825 27-05 Annual Wastewater System Improvements 211
27-06 Annual Facilities Maintenance 944
27-07 Annual Planned and Emergency Facilities Projects 738 27-08 Annual New Energy Conservation Measures 125
27-09 Biennial ADA Improvements to City Facilities 113
27-10 Annual Traffic Infrastructure Maintenance/NTMP Improvements 756 27-11 Annual Parks Renovations/Improvements 391
27-12 Annual Forestry Maintenance Program and Street Tree Replanting 770 27-13 Biennial Good Neighbor Fence Replacements 46
27-14 Biennial Tennis Court Resurfacing 106
27-15 Biennial Turf and Bunker Improvements 742
27-16 Annual Developer Reimbursements 152
27-17 Annual North Bayshore Semi-Annual Traffic Counts 193 27-18 Annual Regional Public Safety 180
27-19 Annual Real Estate Technical and Legal Services 110 27-20 Annual Capital Improvement Program Development 84 27-21 Annual Information Technology Projects (1-5 Separate Projects Per Fiscal Year) 500 Total: Non-Discretionary Projects 8,208 $
Recommended FY 2026-27 Non-Discretionary Projects
(in thousands of dollars)
6-3
Table of Contents
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
2026-27
Other (Reimbursement) 72$
Total 72$
Project Sponsor: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-02
Shoreline Community 60$
Total 613$
Total 537$
Solid Waste 537$
Project 27-03
Annual Shoreline Landfill Gas, Cap and Leachate
Maintenance
Annual repairs and improvements to large components of
the landfill gas and leachate system. Regulatory mandates of the Bay Area Air Quality Management District and the Regional Water Quality Control Board require the City to protect the integrity of the landfill cap and prevent surface emissions by regrading, filling, recompacting, and making other improvements.
Project Sponsor: Public Works
Category: Regulatory Requirements
Additional Annual O&M
Costs:
Recommended Non-Discretionary Projects
(in thousands of dollars)
Project Manager: Public Works
Project Manager: Public Works
Project Manager: Public Works
Additional Annual O&M
Costs:
27-01
2026-27
Construction Tax $ 553 Project 27-01
Annual Public Services Street Section Maintenance
This project funds the pole replacement preventative
maintenance program (which is designed to replace poles based on a 40-year life cycle) as well as the street sign and pavement markings replacement and maintenance.
Project Sponsor: Public Works
Category: Transportation and Streets
27-03
2026-27
Project 27-02
Annual Maintenance Agreement for JPB/VTA Transit
Center
Reimbursement of City expenses by Joint Powers Board and Valley Transit Authority.
6-4
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Shoreline Community 188$
Total 944$
Additional Annual O&M
Costs:
27-06
2026-27
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 756$ Project 27-06
Annual Facilities Maintenance
Repair, replace, or maintain City facilities (HVAC, roofs, carpets, plumbing, painting, etc.).
Project Sponsor: Public Works
Category: Facilities
Project Manager: Public Works
27-05
2026-27
Wastewater (Includes Sewer Capacity Fees) 211$
Total 211$
Water (Includes Water Capacity Fees) 825$
Total 825$
Project 27-05
Annual Wastewater System Improvements
Unscheduled improvements/repairs to the City's
wastewater collection and pumping system.
Project Sponsor: Public Works
Category: Utilities
Additional Annual O&M
Costs:
Project Manager: Public Works
27-04
2026-27
Project 27-04
Annual Water System Improvements and Recycled Water
System Improvements
Scheduled replacement of water and recycled water system components and minor unscheduled improvements to the
City's water system.
Project Sponsor: Public Works
Category: Utilities
Additional Annual O&M
Costs:
Project Manager: Public Works
6-5
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Construction Tax 113$
Total 113$
Project 27-09
Biennial ADA Improvements to City Facilities
Continuation of efforts to implement ADA improvements at City facilities.
Project Sponsor: Public Works
Category: Facilities
Additional Annual O&M
Costs:
27-09
2026-27
Project Manager: Public Works
2026-27
Construction Tax 101$
Shoreline Community 24$
Total 125$
Total 738$
Project 27-08
Annual New Energy Conservation Measures
Fund energy conservation efforts in City facilities.
Project Sponsor: Public Works
Category: Facilities
Additional Annual O&M
Costs:
27-08
Project Manager: Public Works
27-07
2026-27
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 590$ Shoreline Community 148$
Project 27-07
Annual Planned and Emergency Facilities Projects
Emergency and Planned Facilities Projects that are
currently not covered by xx-06, but are vital to the City's infrastructure.
Project Sponsor: Public Works
Category: Facilities
Additional Annual O&M
Costs:
Project Manager: Public Works
6-6
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Additional Annual O&M
Costs:
27-12
2026-27
Construction Tax 755$
2026-27
Construction Tax 391$
Total 391$
Project 27-12
Annual Forestry Maintenance Program and Street Tree
Replanting
Contract to prune, remove, stump, purchase and plant
approximately 800 to 1,000 medium to large trees within the City. Maintain trees damaged by freezing, disease, drought and other natural causes.
Project Sponsor: Community Services
Category: Parks and Recreation
Project Manager: Community Services
Total 756$
Project 27-11
Annual Parks Renovations/Improvements
Annual Repairs and Improvements to City parks. In 2026- 27, add $90,000 ongoing in annual funding to support the Castro Pedestrian Mall's ongoing improvements,
operations, and maintenance.
Project Sponsor: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-11
Project Manager: Community Services
27-10
2026-27
Construction Tax 681$
Shoreline Community 75$
Project 27-10
Annual Traffic Infrastructure Maintenance/NTMP
Improvements
Funding for traffic calming devices on neighborhood, local, and residential streets in conformance with the
Neighborhood Traffic Management Program, as well as
annual bicycle counts and contracts with consultants
regarding improving traffic flow. Replace traffic signal controllers, traffic detector loops, back-up batteries, LED signal lights and radar speed signs.
Project Sponsor: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
Project Manager: Public Works
Shoreline Community 15$
Total 770$
6-7
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Shoreline Community 742$
Total 742$
Total 106$
Project 27-15
Biennial Turf and Bunker Improvements
Biennial CIP for turf and bunker improvements that are
needed from continued settling of the landfill and wildlife habituating on and around the golf course. In 2026-27 add $390,000 in one time funding to replace the 15 outdated, analog irrigation controllers around Shoreline Golf Links with new digital controllers, and upgrade the antennae at the Shoreline Maintenance Facility.
Project Sponsor: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-15
2026-27
Project Manager: Community Services
106$
2026-27
Construction Tax 46$
Total 46$
Project 27-14
Biennial Tennis Court Resurfacing
Periodic routine resurfacing of tennis courts at the
following parks: Cuesta, Rengstorff, Cooper, Stevenson, Sylvan and Whisman.
Project Sponsor: Community Services
Category: Parks and Recreation
Project Manager: Community Services
Project 27-13
Biennial Good Neighbor Fence (GNF) Replacements
Funding to replace fencing between City parks and private property.
Project Sponsor: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-13
Project Manager: Community Services
Additional Annual O&M
Costs:
27-14
2026-27
Construction Tax
6-8
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? No
Funding Sources 2026-27
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 180$ Total 180$
Total 193$
Project 27-18
Annual Regional Public Safety
Conversion of the City’s Public Safety radio infrastructure in support of the Silicon Valley Regional Interoperability Authority’s (SVRIA’s) Regional Communications System
(RCS) project. Annual Project needed through 2030-31.
Project Sponsor: Police
Category: Miscellaneous
Additional Annual O&M
Costs:
27-18
Project Manager: Police
Additional Annual O&M
Costs:
27-17
2026-27
Shoreline Community 193$
Project 27-17
Annual North Bayshore Semi-Annual Traffic Counts
Perform traffic counts in the North Bayshore area to
support the Transportation Demand Management (TDM)
goals.
Project Sponsor: Public Works
Category: Transportation and Streets
Project Manager: Public Works
Total 152$
Wastewater (Includes Sewer Capacity Fees) 38$
Shoreline Community 38$
Water (Includes Water Capacity Fees) 38$
Additional Annual O&M
Costs:
27-16
2026-27
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 38$ Project 27-16
Annual Developer Reimbursements
Construction of street and utility improvements concurrent with private development. Adjacent properties benefiting from street and utility improvements will be required to reimburse the City for the improvements.
Project Sponsor: Public Works
Category: Miscellaneous
Project Manager: Public Works
6-9
Table of Contents
Recommended Non-Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? No
Funding Sources
Shoreline Community 30$
Total 500$
27-21
2026-27
Construction Tax 310$
Water (Includes Water Capacity Fees) 80$
Wastewater (Includes Sewer Capacity Fees) 80$
Total 110$
Project 27-21
Annual Information Technology Project
In 2026-27, funding for City information technology and communications improvements.
Project Sponsor: Information Technology
Category: Information Technology
Additional Annual O&M
Costs:
Project Manager: Information Technology
Project 27-20
Annual Capital Improvement Program Development
This project funds staff time associated with preparation of the annual CIP.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Miscellaneous
Additional Annual O&M
Costs:
27-20
2026-27
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 28$ Water (Includes Water Capacity Fees)
Additional Annual O&M
Costs:
27-19
2026-27
Construction Tax 110$
Project 27-19
Annual Real Estate Technical and Legal Services
Funding for appraisals, environmental reports, surveys, and lease preparation/review services for City real Estate
activity.
Project Sponsor: Public Works
Category: Miscellaneous
Project Manager: Public Works
28$
Wastewater (Includes Sewer Capacity Fees) 28$
Total 84$
6-10
Table of Contents
Project No. Discretionary Projects Budget
27-22 Street Maintenance Pr oject (Locations TBD) 3,300$ 27-23 SB-1 Streets Project (Grant Road/Sylvan Park Neighborhood) 2,000 27-24 ATI - Evelyn Avenue Bikeway (Castro to Bernardo), Study 500 27-25 ATI – ECR/Calderon Protec ted Intersection, Design 1,000 27-26 City Bridges and Culverts Structural Inspection and Repairs 400 27-27 Mountain View Standard Detail Update 54
27-28 Field Renovations - Shoreline Athletic Field 2,500 27-29 Roof Safety, Construction 240
27-30 Downtown Parking Wayfinding 320
27-31 Library Automated Materials Handling System 600
27-32 Fire Station Fac ilities Master Plan 400
27-33 Fire Station Flooring 200
27-34 City Hall Master Plan 500
27-35 City Hall Remodels (various) 2,200
27-36 Library Renovation - Settlement 1,160
27-37 Callahan (Crittenden) Field Lighting Upgrade 470
27-38 Field Renovations - Crittenden Field 1,000
27-39 San Veron Park Renovations 350
27-40 Sierra Vista Park Renovations 436
27-41 Sewer Main Replacement Crossing 101 at Spring, Design 1,340 27-42 Digitize Planning and Building Permit Files 150
27-43 Police CCTV Replacement 460
Total: Discretionary Projects 19,580$
Recommended FY 2026-27 Discretionary Projects
(in thousands of dollars)
6-11
Table of Contents
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? No
Funding Sources
500$
Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-23
2026-27
Senate Bill-1 Road Repair and Accountability Act 1,775$ Conveyance Tax 225$
Total 2,000$
Conveyance Tax 250$
Gas Tax $ 2,323
Measure B 2010 Vehicle License Fee (VLF) $ 727 Total 3,300$
Project 27-23
SB-1 Streets Project (Grant Road/Sylvan Park
Neighborhood)
A Streets Project for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system. Project can be used towards complete streets
projects, traffic signals, and drainage projects.
Project Sponsor:
Project 27-22
Street Maintenance Project (Location TBD)
Annual roadway pavement maintenance including
application of various pavement treatments (fog seal, slurry seal and overlay), adjustment of utilities and monuments, and installation of pavement markers and traffic lines.
Project Sponsor: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-22
2026-27
Project Manager: Public Works
Public Works
Project Manager:
Project 27-24
ATI - Evelyn Avenue Bikeway (Castro to Bernardo), Study Study of the Evelyn Cycle Track between the Castro and
Sunnyvale border at Bernardo.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-24
2026-27
Conveyance Tax 500$
Total
Recommended Discretionary Projects
(in thousands of dollars)
6-12
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? No
Funding Sources
Conveyance Tax 400$
Total 400$
Conveyance Tax 1,000$
Total 1,000$
Project 27-26
City Bridges and Culverts Structural Inspection and Repairs Funding for construction/repairs of deficiencies of City- owned vehicular and pedestrian bridges, culverts, tunnels and observation decks identified through the inspections by City consultant and/or Caltrans.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-26
2026-27
Project 27-25
ATI - ECR/Calderon Protected Intersection, Design
Design of protected intersection along El Camino Real at Calderon Avenue.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-25
2026-27
Conveyance Tax 54$
Total 54$
Project 27-27
Mountain View Standard Detail Update
Update current standard details for: street widths (including lane widths), sidewalks and landscape strip widths, bike lane widths, and drop off duckouts and GSI in landscape strips.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
27-27
2026-27
6-13
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Category: Facilities
Additional Annual O&M
Costs:
27-29
Total 320$
Conveyance Tax 320$
2026-27
Wastewater (Includes Sewer Capacity Fees) 50$
Total 240$
Water (Includes Water Capacity Fees) $ 50 Project 27-30
Downtown Parking Wayfinding
Planning, design, manufacturing, and installation of
vehicular wayfinding technology and signage in Downtown Mountain View.
Public Works
27-28
2026-27
Shoreline Community-CIP Reserve 2,500$
Total 2,500$
Project 27-29
Roof Safety, Construction
Installation of fall protections systems and handrailing systems at the roof level of six separate City owned and operated buildings.
Project Sponsor: Public Works
Project Manager: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual O&M
Costs:
2026-27
Project 27-28
Field Renovations - Shoreline Athletic Field
The project covers the replacement of the synthetic turf baseball/soccer field at the Shoreline Athletic Fields.
Project Sponsor: Community Services
Project Manager: Public Works
Category: Parks and Buildings
Additional Annual O&M
Costs:
27-30
Project Sponsor:
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 140$ 6-14
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 600$ Project 27-31
Library Automated Materials Handling System
Replace the Library’s current automated materials handling system (AMHS) installed in 2008.
Project Sponsor: Library
Project Manager: Public Works
Category: Facilities
Additional Annual O&M
Costs:
27-31
2026-27
Project 27-33
Fire Station Flooring
Project will remove all carpet throughout each fire station and replace it with hard surface flooring to minimize
exposure to cancer causing carcinogens from diesel
particulates from the apparatus bay.
Public Works
Category: Facilities
Additional Annual O&M
Costs:
Total 600$
Other - Equipment and Scrap Sales 200$
Total 200$
Project 27-32
Fire Station Facilities Master Plan
Hire consultant to create a comprehensive blueprint for the fire department’s buildings and infrastructure, guiding future development and capital investments.
27-32
Project Sponsor:
Facilities
Additional Annual O&M
Costs:
Total 400$
Category:
Other - Equipment and Scrap Sales 400$
2026-27
27-33
Project Sponsor: Fire
Project Manager:
Public Works
Fire
Project Manager:
2026-27
6-15
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? No
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources 2026-27
1,160$
Project Sponsor: Public Works
Project Manager: Public Works
Category:
Additional Annual O&M
Costs:
27-35
2026-27
Total 1,160$
Project 27-36
Library Renovation-Settlement, Construction
Project focuses on construction phase of settlement-related issues surrounding the 28-year-old Library building to
finalize the open Library renovation building permit.
Project Sponsor: Library
27-36
Citywide Public Benefit Fund
Project 27-34
City Hall Master Plan
Focus on identifying the long-term space needs for City Hall considering current overcrowded areas and anticipated long- term needs of each department.
Project Manager: Public Works
Category: Facilities
Additional Annual O&M
Costs:
Facilities
Additional Annual O&M
Costs:
Total 2,200$
27-34
2026-27
Conveyance Tax 500$
Total
Construction Tax 2,200$
Project Sponsor:Project 27-35
City Hall Remodels (Various Locations)
Department improvements stemming from Master Plan as
well as small renovations ongoing.
Public Works
Project Manager: Public Works
Category: Facilities
500$
6-16
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
Project 27-39
San Veron Park Renovations
Improvements and renovations at San Veron Park, a 2.1-acre park located within the Stierlin planning area. Improvements may include repairing or replacing playground elements, replacing picnic tables, and improving landscaping.
Project Sponsor: Community Services
Project Manager: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-39
2026-27
Parkland Dedication Fund 350$
Total 350$
Parkland Dedication Fund 470$
Total 470$
Project 27-37
Callahan (Crittenden) Field Lighting Upgrade
Upgrade lighting at Callahan Field to new system to be
consistent with all other lighted fields.
Project Sponsor: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-37
2026-27
Project Manager: Community Services
Total 1,000$
Parkland Dedication Fund 1,000$
Project 27-38
Field Renovations - Crittenden Field
The project covers the replacement of the synthetic turf football/soccer field at Crittenden Middle School.
Project Sponsor: Community Services
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-38
2026-27
Project Manager: Community Services
6-17
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? Yes
Funding Sources
None Prevailing
Wage? No
Funding Sources
436$
Project 27-42
Digitize Planning and Building Permit Files
Digitize paper files from building and planning permits and transfer existing digital permit files from 2020 (COVID) into an electronic database to be accessible for public viewing.
Project Sponsor: Community Development
Project Manager: Community Development
Category: Information Technology
Additional Annual O&M
Costs:
27-42
2026-27
Wastewater (includes Sewer Capacity Fees) 1,340$
Total 1,340$
Project 27-40
Sierra Vista Park Renovations
Improvements and renovations at Sierra Vista Park, a 0.81- acre park located within the Rengstorff planning area.
Improvements may include repairing or replacing
playground surfacing, replacing picnic tables, repairing the playground water feature, and landscape improvements.
Project Sponsor: Community Services
Project Manager: Community Services
Construction Tax 150$
Total 150$
Project 27-41
Sewer Main Replacement Crossing 101 at Spring, Design
This project will design the replacement the
existing sewer main to cross under US-101 from
Spring Avenue and evaluate the redirection of
sewer flow downstream of the Highway 101
crossing west of North Shoreline Boulevard by
installing approximately 1,700 linear feet of
new sewer main along the southeast property
line of 1400 N. Shoreline Boulevard.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Utilities
Additional Annual O&M
Costs:
27-41
2026-27
Category: Parks and Recreation
Additional Annual O&M
Costs:
27-40
2026-27
Parkland Dedication Fund 436$
Total
6-18
Table of Contents
Recommended Discretionary Projects
(in thousands of dollars)
None Prevailing
Wage? Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and Parking Lot Sublease) 460$ Total 460$
Project 27-43
Police CCTV Replacement
Replace the aging interview system in the investigations division of the PD. This refreshes the cameras and software to enable connection to our Axon evidence system with
ability to upload to the District Attorney's office.
Project Sponsor: Police
Project Manager: Police
Category: Information Technology
Additional Annual O&M
Costs:
27-43
2026-27
6-19
Table of Contents
Project No. Amendments to Existing Projects
Budget
Change
13-18 Information Technology Computer Projects (16) $
16-18 Information Technology Computer Projects (131)
16-51 Replacement of Utility Billing/Cash Receipting/Business License System 500 17-18 Information Technology Computer Projects (29)
18-38 Rengstorff Park Aquatic Center 36
20-37 NB Shoreline/101 Offramp Realignment, Construction 9,804 20-49 Public Safety Building, Design 2,000
20-99 Sustainability (101)
21-30 SB1 Streets Project (300)
21-33 IT Project (IT Infrastructure and Telecommunication Support) 595 21-37 Shoreline Blvd Pathway Improvements (700)
21-42 Project Management Database 200
22-27 Rengstorff Grade Separation, Design and ROW 23,500 22-29 El Camino Real Bike and Ped Improvements, Construction (1,700) 22-40 Citywide Trash Capture, Phase II and III 330
22-45 Historic Preservation Ordinance Implementation 90 23-03 SB-1 Streets Project (1,000)
23-37 Biodiversity Strategy 160
23-49 Castro/Dana and Castro/Villa Intersection Improvements 2,700 24-03 Moffett Blvd Complete Streets 1,500
24-41 Miramonte Reservoir Site Improvements 6,950
25-03 SB-1 Streets Project 2,000
25-08 Water Main/Service Line Replacement 6,723
25-09 Sanitary Sewer Main Replacement 4,206
25-12 Facilities Maintenance - Child Care Center 25-1202 170 25-28 Miramonte Complete Streets, D&C 5,248
26-02 ADA Curb Ramp and Sidewalk Repairs 1,180
26-11 Shoreline Closed Landfill Facility Improvements 879 26-21 Biennial Shoreline Pathway, Roadway and Parking Improvements 340
26-31 Fleet EV Charging Infrastructure and Equipment 300 Total: Amendments to Existing Projects 65,434$
Recommended FY 2026-27 Amendments to Existing Projects
(in thousands of dollars)
6-20
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None No
Funding Sources
Construction Tax
Development Services
Shoreline Community
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Solid Waste
Total
None No
Funding Sources
Construction Tax
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Solid Waste
Shoreline Community
Development Services
Total
None No
Funding Sources
Construction/Conveyance Tax
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Solid Waste
Development Services
Total
Project 16-51
Replace Utility Billing System
Funding covers Phase II: Business License and
Miscellaneous Cash receipts as well as integration
cost increases.
Project Sponsor: Finance and Administrative Services
Category: Information Technology and Communication
54$
60$ 100$ 160$ 589$
588$ 200$ 788$ 589$ 200$ 789$ 500$
Additional Annual
O&M Costs:
Prevailing Wage
Project?
Project Manager:
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
-$ 589$
Information Technology
2,380$
54$ -$
(20)$ 103$
30$ (30)$ -$ FY 2026-27
Total Project
Funding
635$ (131)$ 504$ 123$
86$ (20)$ 66$ 30$ -$ 30$ 57$
Project 13-18
Information Technology Computer projects
Reduce funding and close all completed subprojects.
Refund $16,637.67 to DSF. Only keep subproject
4131807.
Project Sponsor: Information Technology
Category: Information Technology and Communication
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager: Information Technology
67$ -$ 67$ 309$ (55)$
Project 16-18
Information Technology Computer projects
Reduce funding and close all completed subprojects.
Refund $131,464. Only keep subproject 4161802.
254$
9$ -$ 9$ 646$ (16)$ 630$ Project Sponsor: Information Technology
Category: Information Technology and Communication
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager: Information Technology
(6)$ 51$
1,880$
360$
20$ (16)$ 4$ 123$ -$ 123$ 67$ -$ 67$ 360$ -$
6-21
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None No
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Solid Waste
Shoreline Community
Development Services
Total
None Yes
Funding Sources
Parkland Funds
Total
None Yes
Funding Sources
Shoreline Community
Shoreline BOND Series A
Shoreline Community Benefit Fund
Total
95$ -$ 95$ 92$ -$ 92$ Project 17-18
Information Technology Computer projects
Reduce funding and close all completed subprojects.
Refund $29,415.38 to DSF. Only keep subproject
4171804.
73$ -$ 73$ Project 20-37
NB Shoreline/101 Offramp Realignment,
Construction
Cost rise due to contaminated soil and regulatory
compliance issues.
Project Sponsor: Public Works
Category: Transportation and Streets
8,950$
9,804$
Project 18-38
Rengstorff Park Aquatic Center
Accept and appropriate PG&E Rebates of $36,483.43.
Project Sponsor: Public Works
Category: Parks and Recreation
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager: Public Works
33$ (29)$
36$ 29,036$
29,000$ 36$ 29,036$ 9,804$
21,160$ 9,804$ 30,964$ 12,210$ -$ 12,210$ 29,000$
775$ (29)$ 746$ 28$ -$ 28$ 72$
8,950$ -$
FY 2025-26
Total Project
Funding
-$
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Additional Annual
O&M Costs:
Prevailing Wage
Project?
Information Technology
382$ -$ 382$ Project Sponsor:
-$ 72$
Information Technology
Category: Information Technology and Communication
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Public WorksProject Manager:
Project Manager:
4$
6-22
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Other-Public Safety Building Reserve
Other-Reserves
Total
TBD TBD
Funding Sources
General Non-Operating Fund
Construction Tax
Conveyance Tax
Shoreline Community
Other-Reserves
Other-Federal, State and County Grants
Other-Reimbursements
Total
Project 20-49
Public Safety Building, Design
Transfer of reserve funds to reduce the funding gap.
Project Sponsor:
Category: Facilities
Additional Annual
O&M Costs:
Prevailing Wage
Project?
Public Works
FY 2026-27
Total Project
Funding
FY 2025-26
Total Project
Funding
-$ 305$
2,000$
16,300$ 2,000$
Project 20-99
Sustainability
Three actions – 1) transferring $300,000 of GNOF out
to Public Works CIP 26-31: Fleet EV Charging and 2)
add $591,000 for Limited Term Analyst and
consultant help for Sustainability and 3) close
subproject 4209902 for CDD and release $391,666.03
back to GNOF.
Prevailing Wage
Project?
Project Sponsor: City Managers Office
305$
300$
7,890$ (275)$ 7,615$ -$ 100$ 100$ 200$
18,300$
-$ 6,800$
7,500$ -$ 7,500$ 94$ -$ 94$ FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Additional Annual
O&M Costs:
9,688$
1,000$ 74$ 1,074$ 300$ -$
Category: Miscellaneous
6,800$
-$ 2,000$ 2,000$ 2,000$ -$
Increased Funding for
FY 2026-27
9,789$ (101)$
Public WorksProject Manager:
Project Manager: Various
-$ 200$
6-23
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Senate Bill-1 Road Repair and Accountability Act
Measure B 2016 Sales Tax
Total None No
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Shoreline Community
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Total
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Measure P GF Transportation Reserve
Other-OBAG3 Grant
Total
Public Works
80$
Project 21-37
Shoreline Blvd Pathway Improvements
Project construction contract is executed, release
surplus funding for other projects.
Project Sponsor:
Public Works
65$
Project 21-30
SB-1 Streets Project
Project construction is complete, release funding for
other projects.
Category: Transportation and Streets
Additional Annual
O&M Costs:
300$ (300)$ -$ Project Manager:
FY 2026-27
Total Project
Funding
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
Project Sponsor: Public Works
Project 21-33
IT Project (IT Infrastructure and Telecommunication
Support)
Funding transferred from older projects to improve
efficiency.
Category: Information Technology and Communication
Public Works
Category:
Information Technology
305$ 400$ 705$ Prevailing Wage
Project?
665$ 595$ 1,260$ FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
145$
FY 2026-27
Total Project
Funding
Prevailing Wage
Project?
Project Sponsor: Information Technology
Additional Annual
O&M Costs:
Project Manager:
Transportation and Streets
Additional Annual
O&M Costs:
8,011$
2,226$ -$ 2,226$ 8,711$ (700)$
3,510$ -$ 3,510$ 2,000$ -$ 2,000$ 1,950$
Prevailing Wage
Project?
275$
200$ -$ 200$ 1,750$ -$ 1,750$ 105$ -$ 105$ 2,250$ (300)$
80$ 65$ 145$ 95$ 65$ 160$ FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager:
975$ (700)$
6-24
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None No
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Water (Includes Water Capacity Fees)
Wastewater (Includes Sewer Capacity Fees)
Shoreline Community
Total None Yes
Funding Sources
Public Benefit - San Antonio
Measure P GF Transportation Reserve
Shoreline Community
Citywide Transportation Impact Fee
Other - County Grant
Total
None Yes
Funding Sources
Construction Tax
Measure P GF Transportation Reserve
Other - County Grant
Total
4,000$ -$ 4,000$ 600$ (600)$ -$ Project 21-42
Project Management Database
Add funding to complete eBuilder implementation.
Project Sponsor: Public Works
Project Manager: Public Works
Project 22-29
El Camino Real Bike and Ped Improvements,
Construction
Project construction is complete, release funding for
other projects.
Project Sponsor: Public Works
Category: Transportation and Streets
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
500$ 200$
50$
Public Works
Increased Funding for
FY 2026-27
Project Manager:
50$ 115$
Category:
(1,100)$
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
1,800$
FY 2026-27
Total Project
Funding
Information Technology and Communication
50$ 115$
305$ 50$ 355$ 6,400$ (1,700)$
65$
65$
700$
4,700$
700$
Additional Annual
O&M Costs:
115$
65$
Project 22-27
Rengstorff Grade Separation, Design and ROW
Appropriate $23.5m of VTA Measure B Grade
Separation Program Funds with $2,526,890.49 being
the first installment.
Project Sponsor: Public Works
Project Manager: Public Works
Category: Transportation and Streets
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
2,100$ -$ 2,100$ 2,247$ -$ 2,247$ -$ 23,500$ 23,500$ 10,247$ 23,500$ 33,747$ 900$ -$ 900$ 5,000$ -$ 5,000$ 6-25
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
Wastewater (Includes Sewer Capacity Fees)
Storm Drain Construction Fund
Total
None No
Funding Sources
Land Use Funds
Total
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Senate Bill-1 Road Repair and Accountability Act
Total
700$ (700)$ -$ 500$ (300)$
Project 23-03
SB-1 Streets Project
Project construction is complete, release funding for
other projects.
3,750$
(1,000)$ 3,950$
680$
200$
Project 22-40
Citywide Trash Capture, Phase II and III
Change Title and add Phase III to the existing project
to increase efficiency.
Project 22-45
Historic Preservation Ordinance Implementation
Funding to implement various actions from the
Historic Preservation Ordinance process.
FY 2026-27
Total Project
Funding
Public Works
Project Manager: Community Development
Additional Annual
O&M Costs:
330$
Project Sponsor: Public Works
Project Manager:
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
4,950$
Project Sponsor: Community Development
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
Public Works
Category: Utilities
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
3,750$ -$
-$ 155$ 155$ 1,460$ 1,130$ Transportation and Streets
Miscellaneous
1,130$
FY 2026-27
Total Project
Funding
Public Works
Additional Annual
O&M Costs:
Prevailing Wage
Project?
Category:
Category:
90$ 770$
Prevailing Wage
Project?
680$ 90$ 770$ FY 2025-26
Total Project
Funding
175$ 1,305$
Project Manager:
Project Sponsor:
6-26
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None No
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Total
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Other - General NonOperating Fund
Measure P - Transportation Reserve
Total
None Yes
Funding Sources
Senate Bill-1 Road Repair and Accountability Act
Other - OBAG 3 Grant
Total
Increased Funding for
FY 2026-27
-$
Miscellaneous
1,500$ 3,135$
3,500$
2,500$
1,635$
160$
Additional Annual
O&M Costs:
FY 2025-26
Total Project
Funding
-$
2,700$ 5,200$
Public Works
5,135$
Public WorksProject Manager:
FY 2025-26
Total Project
Funding
Additional Annual
O&M Costs:
Transportation and Streets
Project Manager: Public Works
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
1,160$
FY 2026-27
Total Project
Funding
-$ 2,700$ 2,700$ 1,500$
Category: Transportation and Streets
Additional Annual
O&M Costs:
Project Sponsor: Public Works
Increased Funding for
FY 2026-27
1,500$
1,000$ -$ 1,000$ Project 23-49
Castro/Dana and Castro/Villa Intersection
Improvements
Amend Title and add construction phase funding to
project.
Project 24-03
Moffett Blvd Complete Streets
Change title and add funding to design and
construction of green stormwater infrastructure and
anticipated night- time work requirements by
Caltrans.
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Project Manager:
Project 23-37
Biodiversity Strategy
Add funds for consultant to develop interactive web-
based tree selection tool.
Project Sponsor:
Prevailing Wage
Project?
Project Sponsor:
Category:
Community Services
Category:
3,500$
1,500$ 6,635$
FY 2026-27
Total Project
Funding
Prevailing Wage
Project?
1,000$ 160$ 1,160$ 1,000$
Community Services
6-27
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
Water (Includes Water Capacity Fees)
Total
None Yes
Funding Sources
Senate Bill-1 Road Repair and Accountability Act
Total
None Yes
Funding Sources
Water (Includes Water Capacity Fees)
Total
None Yes
Funding Sources
Wastewater (Includes Sewer Capacity Fees)
Total
Project 25-03
SB-1 Streets Project
Add funding from 26-03, SB-1 Streets Project to
improve efficiency and add construction phase to
project.
Project Sponsor:
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Prevailing Wage
Project?
9,923$
Additional Annual
O&M Costs:
2,002$
2,002$ 4,206$ 6,208$ 4,206$ 6,208$
Project 25-09
Sanitary Sewer Main Replacement
Add funding from two active water projects to
improve efficiency and add construction phase to
project.
Public Works
Project Sponsor: Public Works
Category: Utilities
Prevailing Wage
Project?
Project 25-08
Water Main/Service Line Replacement
Add funding from two active water projects to
improve efficiency and add construction phase to
project.
Project Sponsor: Public Works
Category: Utilities
Additional Annual
O&M Costs:
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager: Public Works
Category: Transportation and Streets
Category: Facilities
Additional Annual
O&M Costs:
6,950$ 697$
FY 2026-27
Total Project
Funding
3,200$
3,200$ 6,723$
697$ 6,950$
Project Manager:
7,647$
6,723$ 9,923$
2,000$
Project Manager: Public Works
7,647$
4,000$
Public Works
2,000$
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
Additional Annual
O&M Costs:
Public Works
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Prevailing Wage
Project?
Project Manager:
4,000$ 2,000$ Public WorksProject 24-41
Miramonte Reservoir Site Improvements
Change title, add construction phase to project and
increase funding.
Project Sponsor:
2,000$
6-28
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Shoreline Community
Total
None Yes
Funding Sources
CIP Reserve (including At Risk Lease Evaluation and
Parking Lot Sublease)
Construction Tax
Gas Tax
Measure B 2016 Sales Tax
Measure B 2010 Vehicle License Fee (VLF)
Total
None Yes
Funding Sources
Construction Tax
Total
-$
-$ 682 $ 682$ Project 25-12
Facilities Maintenance - Child Care Center (25-1202)
Replace the existing childcare center playground's
rubber surfacing. Add additional $170,000 to
subproject 02.
Project Sponsor: City Manager
Category: Facilities
Additional Annual
O&M Costs:
FY 2025-26
Total Project
Funding
250$ -$
Project 25-28
Miramonte Complete Streets, Design and
Construction
Change title and add funding from three active street
projects to improve efficiency and add construction
phase to project.
Project Sponsor: Public Works
Category:
627$
3,439$ 4,189$
627$
750$
Prevailing Wage
Project?
989$ 170$ 1,159$ Transportation and Streets
Additional Annual
O&M Costs:
177$
250$
Public Works/Community Services
Public Works
812$ 982$ 170$ Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
-$ 177$
Transportation and Streets
Additional Annual
O&M Costs:
2,854$
Project 26-02
ADA Curb Ramp and Sidewalk Repairs
Change title and add funding from two active curb
and sidewalk projects to improve efficiency and add
construction phase to project.
Category:
Project Manager: Public Works
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
Project Manager:
Project Manager:
5,248$
-$ 500$ 500$ 1,000$ 6,248 $
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
1,674$ 1,180$
1,674$
Project Sponsor: Public Works
1,180$ 2,854$
Prevailing Wage
Project?
6-29
Table of Contents
Recommended Amendments to Existing Projects
(in thousands of dollars)
None Yes
Funding Sources
Shoreline Community
Shoreline - CIP Reserve
Total
None Yes
Funding Sources
Shoreline Community
Shoreline - CIP Reserve
Total
None Yes
Funding Sources
Construction Tax
Other - General NonOperating Funds
Total
300$ 300$
Project 26-31
Fleet EV Charging Infrastructure and Equipment
Change Title and Scope to better align project with
future Fleet EV Charging needs. Transfer General
NonOperating funds from 20-9903: Sustainability.
Project Sponsor: Public Works
Category: Miscellaneous
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
1,070$
Public Works
191$ -$ 191$ -$ 879$ 879$ Project Manager:
191$
Public Works
681$ -$ 681$ -$ 340$ 340$ 681$ 340$ 1,021$ 300$
Project 26-11
Shoreline Closed Landfill Facility Improvements
Change title and scope to better align project with
future Shoreline Closed Landfill needs. This project
supports the safe, reliable, and compliant operation
of the City’s closed landfill at Shoreline Park through improvements to landfill infrastructure, including the
landfill gas collection system, flare station, and
associated control and monitoring systems. Work
includes mechanical, electrical, and interim SCADA
upgrades necessary to maintain continuous landfill
gas control operations.
Project Sponsor: Public Works
Project Manager:
Category: Miscellaneous
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
500$
879$
500$ -$
500$ 800 $
-$
Project 26-21
Biennial Shoreline Pathway, Roadway and Parking
Improvements
Install fencing along Garcia Avenue between the
Shoreline Athletic Fields (SAF) and the Google Athletic and Recreation (GAR) Field. The proposed project
would extend the existing, matching fencing at SAF
and the GAR Field to close this gap, providing a
continuous fence along the southern boundary of
Shoreline between the two facilities to increase safety in the area.
Project Sponsor: Community Services
Project Manager: Community Services
Category: Parks and Recreation
Additional Annual
O&M Costs:
Prevailing Wage
Project?
FY 2025-26
Total Project
Funding
Increased Funding for
FY 2026-27
FY 2026-27
Total Project
Funding
6-30
Table of Contents
MISCELLANEOUS
INFORMATION
Table of Contents
2024-25 2025-26 2026-27
ADJUSTED ADOPTED RECOM. CHANGE
GENERAL OPERATING FUND
CITY ATTORNEY 11.00 12.00 13.00 +1.00 (a)
CITY CLERK 5.00 6.00 6.00 +0.00
CITY COUNCIL 7.00 7.00 7.00 +0.00
CITY MANAGER 19.00 20.00 21.00 +1.00 (b)
COMMUNITY DEVELOPMENT 4.65 8.45 9.50 +1.05 (c)
COMMUNITY SERVICES 77.80 78.55 78.55 +0.00
FINANCE AND ADMINISTRATIVE SERVICES 35.50 33.00 34.25 +1.25 (d) FIRE 81.60 81.60 82.60 +1.00 (e)
1.85 1.35 1.35 +0.00
HUMAN RESOURCES 11.00 12.00 12.00 +0.00
INFORMATION TECHNOLOGY 23.60 23.60 23.60 +0.00
LIBRARY 32.25 32.25 34.25 +2.00 (f)
POLICE 144.50 144.50 144.50 +0.00
PUBLIC WORKS 47.57 48.07 49.47 +1.40 (g)
502.32 508.37 517.07 8.70
OTHER FUNDS
COMMUNITY DEVELOPMENT
DEVELOPMENT SERVICES 42.50 42.30 42.70 +0.40 (c)
PARKING DISTRICT 0.65 0.65 0.65 +0.00
SHORELINE REGIONAL PARK COMMUNITY 1.70 2.10 2.65 +0.55 (c) COMMUNITY SERVICES +0.00
SHORELINE GOLF/MICHAELS RESTAURANT 0.30 0.30 0.30 +0.00 SHORELINE REGIONAL PARK COMMUNITY 21.15 21.40 22.40 +1.00 (h) FINANCE AND ADMIN SRVCS +0.00
WATER 2.50 2.50 2.50 +0.00
FIRE +0.00
DEVELOPMENT SERVICES 3.00 0.00 0.00 +0.00
WASTEWATER 7.40 7.40 7.40 +0.00
HOUSING +0.00
BELOW-MARKET-RATE HOUSING 3.60 4.10 4.10 +0.00
HOUSING IMPACT FEE 2.00 2.50 2.50 +0.00
GENERAL HOUSING 0.40 0.40 0.40 +0.00
CSFRA
/RENTAL HOUSING COMMITTEE 7.00 7.00 7.00 +0.00
MHRSO/RENTAL HOUSING COMMITTEE 1.00 1.00 1.00 +0.00
COMMUNITY DEVELOPMENT BLOCK GRANT 0.55 0.55 0.55 +0.00
SHORELINE REGIONAL PARK COMMUNITY 0.10 0.10 0.10 +0.00
INFORMATION TECHNOLOGY +0.00
WATER 1.40 1.40 1.40 +0.00
PUBLIC WORKS +0.00
DEVELOPMENT SERVICES 16.85 16.85 16.85 +0.00
SHORELINE REGIONAL PARK COMMUNITY 6.58 7.58 8.18 +0.60 (g) WATER 35.80 35.80 35.80 +0.00
WASTEWATER 15.60 15.60 15.60 +0.00
SOLID WASTE MANAGEMENT 16.10 16.10 16.10 +0.00
EQUIPMENT MAINTENANCE 9.50 9.50 9.50 +0.00
195.68 195.13 197.68 2.55
TOTAL REGULAR POSITIONS 698.00 703.50 714.75 11.25
Total Limited-Period Positions 11.50 8.50 10.50 (i) +2.00 NET FUNDED POSITIONS 709.50 712.00 725.25
CHANGE FROM PRIOR FISCAL YEAR 12.25 2.50 13.25
HOUSING
Regular Full-Time and Part-Time Position Allocation
7-1
Table of Contents
Regular Full-Time and Part-Time Position Allocation
(Continued)
Notes:
a. Includes the addition of one Assistant City Attorney. b. Includes the addition of one Deputy City Manager.
c. Includes the addition of one Principal Planner, and the midyear addition of one Public Art Administrator.
d. Includes the addition of 0.25 FTE of a Warehouse Worker, and the transfer of one Senior IT Analyst from the Information Technology Department.
e. Includes the addition of one Firefighter/Paramedic.
f. Includes the midyear addition of one Librarian II and one Lead Security Services Guard. g. Includes the addition of one Junior/Assistant/Associate Transportation Planner, and the midyear addition of one Facilities Maintenance Supervisor. h. Includes the addition of one Parks Maintenance Worker III. i. Includes:
City Manager’s Office: Continuation of one Analyst I/II and one Management Fellow.
Community Services Department: Continuation of one Senior Stagehand.
Finance and Administrative Services Department: Continuation of one Financial Analyst I/II and one Senior Management Analyst. Also includes a new Account Clerk I/II.
Human Resources Department: Continuation of one Human Resources Technician. Also includes a new Senior Human Resources Analyst.
Library Department: Continuation of one Lead Security Services Guard and a half-time Library Assistant I/II.
Public Works Department: New Engineering Assistant I/II.
7-2
Table of Contents
FY 2026-27
Agency Name Program/Activity Name Recom. Funding Source Leading Dept Catholic Charities of Santa Clara County
Long-Term Care Ombudsman
Program 10,836$ CDBG Housing Community Legal Services in East Palo Alto Homelessness Prevention 25,867 CDBG Housing Community Services Agency of Mountain
View, Los Altos, and Los Altos Hills (CSA) Homeless Prevention/Services 25,867 CDBG Housing Community Services Agency of Mountain
View, Los Altos, and Los Altos Hills (CSA) Senior Case Management 25,867 CDBG Housing Day Worker Center of Mountain View
Education, Skills Training, and Job
Placement Program 25,867 CDBG Housing LifeMoves MTV Housing Specialist 25,867 CDBG Housing Senior Adults Legal Assistance (SALA) Legal Assistance to Elders 15,319 CDBG Housing Silicon Valley Independent Living Center
(SVILC)
Housing Program for Persons with
Disabilities 9,870 CDBG Housing Vista Center for the Blind and Visually
Impaired Vision Loss Rehabilitation Program 25,867 CDBG Housing Rebuilding Together Peninsula Minor Home Repair Program 100,000 CDBG Housing Upwards BOOST Program 80,000 CDBG Housing Catholic Charities of Santa Clara County
Long-Term Care Ombudsman
Program 2,753 General Housing Housing Community Legal Services in East Palo Alto Homelessness Prevention 6,572 General Housing Housing Community Services Agency of Mountain
View, Los Altos, and Los Altos Hills (CSA) Homeless Prevention/Services 6,572 General Housing Housing Community Services Agency of Mountain
View, Los Altos, and Los Altos Hills (CSA) Senior Case Management 6,572 General Housing Housing Day Worker Center of Mountain View
Education, Skills Training, and Job
Placement Program 6,572 General Housing Housing LifeMoves MTV Housing Specialist 6,572 General Housing Housing Senior Adults Legal Assistance (SALA) Legal Assistance to Elders 3,892 General Housing Housing Silicon Valley Independent Living Center
(SVILC)
Housing Program for Persons with
Disabilities 2,507 General Housing Housing Vista Center for the Blind and Visually
Impaired Vision Loss Rehabilitation Program 6,572 General Housing Housing Community School of Music and Arts Preschool Music and Art Program 15,030 General Fund CMO Community Services Agency (CSA) Senior Nutrition Program 18,490 General Fund CMO Counseling and Support Services for Youth
(CASSY)
Mountain View School-Based
Mental Health Services Program 16,032 General Fund CMO Day Worker Center of Mountain View Healthy Meals Program 18,490 General Fund CMO Healthier Kids Foundation Physical Health Screenings 9,945 General Fund CMO Hope's Corner Inc Healthy Food for Hope 18,490 General Fund CMO Junior Achievement of Northern California
JA Mountain View Youth Economic
Empowerment Initiative 7,500
General Fund CMO
Loaves and Fishes Family Kitchen
Meals on Wheels for Low-Income,
Homebound Seniors 18,490 General Fund CMO MayView Community Health
Increasing Access to Medical Care
for Underserved Mountain View
Residents 12,525 General Fund CMO Parents Helping Parents, Inc.
Supporting Families Raising Children
with Disabilities 7,500 General Fund CMO The United Effort Organization
Case Management Services for
Vulnerable Populations 10,020 General Fund CMO YWCA Golden Gate Silicon Valley Domestic Violence Support Services 18,490 General Fund CMO Process 590,811$
Section I: Nonprofit Agencies - Requested by an Agency through CDBG Public Hearing Process FISCAL YEAR 2026-27
Funding of Nonprofit Agencies
7-3
Table of Contents
FY 2026-27
Agency Name Recom. Funding Source Leading Dept
Community School of Music & Arts
Art4Schools 52,259$ General Fund CSD Music4Schools 24,800 General Fund CSD Housing Trust Silicon Valley 150,000
Below-Market -Rate
Housing Fund Housing
Police Activities League (MVPAL) 10,000 General Fund Police United Way Bay Area (UWBA) 5,000 General Housing Housing Project Sentinel – Fair Housing Services 25,000 General Fund Housing Silicon Valley @ Home 2,500 General Housing Housing Youth Sports Fee Waiver 2,000 General Fund CSD Total Other Nonprofit Funding 271,559$
Section II: Other Nonprofit Agencies - Not Requested by an Agency through CDBG Public Hearing Process FISCAL YEAR 2026-27
Funding of Nonprofit Agencies
(Continued)
7-4
Table of Contents
2025-26 2026-27
COMMUNITY ACTION TEAM Adopted Recom.
Blossom Valley Neighborhood Association 1,333$ 1,333$ Community Action Team 3,333 3,333
Cooper Park Neighborhood Association 1,333 1,333 Cuesta Park Neighborhood Association 3,333 - Cuesta Park Neighborhood Let Grow Play Club 550 - Dutch Haven Neighborhood Association 1,333 1,333 Gemello Neighborhood Association 2,000 2,000 Greater San Antonio Community Association - 1,333 Grupo de Embajadores de Mountain View 2,200 - Hedgerow Group 1,300 1,333
Martens Carmelita Neighborhood Association 1,333 1,333 Mondrian Community - 1,300
Monta Loma Neighborhood Association 2,667 2,667 Moorpark Mobile Homes 1,300 1,300
New Frontier Activities Committee 1,333 - North Whisman Neighborhood Association 1,050 1,400 Old Mountain View Neighborhood Association 3,333 3,333 Rex Manor Neighborhood Association 2,000 2,000 Santiago Villa Neighborhood Association 1,333 1,333 Shoreline West Association of Neighbors 3,333 3,333 Slater Neighborhood Association 2,667 2,667 Springer Meadows Neighborhood Association 1,333 1,333 Springer Tree Neighborhood Association 1,333 - Sunset Estates Mobilehome Owners Association 1,333 1,333 Sunshine Activities Committee - 1,333 Varsity Park Neighborhood Association - 2,000 Wagon Wheel Neighborhood Association 2,667 2,667 Waverly Park Chinese Group 2,000 2,667 Whisman Station - 2,000
Yorkton Levin Court Neighbors - 1,333 43,730$ 47,330$
FISCAL YEAR 2026-27
Funding of the Council Neighborhoods Committees (CNC)
Neighborhood Grant Program
The funding process requires groups submit an application which staff reviews to determine if the applicants and proposed activities meet the eligibility requirements. Each group's level of funding is determined on predetermined tiers based on the number of households in the area. All the groups submitted a grant application requesting funds for a variety of activities designed to bring the neighborhood togeth er. At the CNC meeting on April 30, 2026, the Committee recommended these groups for funding.
7-5
Table of Contents
FISCAL YEAR 2026-27
Citywide Memberships
Recom. Responsible
MEMBERSHIP Amount Department
Sister City Membership $ 810 City Clerk
Association of Bay Area Governments (ABAG) 25,000 CMO
Local Agency Formation Commission (LAFCO) 21,000 CMO
League of California Cities (LCC) Peninsula Division 300 CMO League of California Cities 25,000 CMO
Mayor’s Innovation Project 2,500 CMO
Mountain View Chamber of Commerce 1,000 CMO
National League of Cities 8,200 CMO
Santa Clara County Cities Association 22,000 CMO
Sustainable Silicon Valley 1,500 CMO
Joint Venture Silicon Valley 25,000
(a) CMO
Pacific Library Partnership 17,641 Library
Urban Library Council 6,000 Library
Bay Area Water Supply & Conservation
Agency (BAWSCA) 342,990
(b) PWD
Congestion Management Agency 176,400 PWD
Cal Urban Water Conservation Council 3,200 (b) PWD
Western Recycled Water Coalition 4,000 (b) PWD
Transportation Management Association 55,000 (a) PWD
Friends of Caltrain – Education Services Only 5,000 PWD
(a) Includes Shoreline Regional Park Community funding of $5,000 for Joint Venture Silicon Valley and $27,500 for Transportation Management Association. (b) Funded from the Water Fund.
7-6
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
General OperaƟng Fund
Dept Item
Original
Amount Change
Recom.
Budget
CAO
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 11,000 1,000 12,000
CCO
Subscription-Based Software
Provides increased funding for the cost Netfile,
Municode, Govinity, and Grammarly software. 5,700 46,500 52,200 CCO
Reallocate Data Management Software
Reallocates funding from the Information Technology
Department to the City Clerk's Office for data
management software used by the City Clerk's Office. - 18,300 18,300 CCO
Hourly Wages
Provides increased funding for hourly wages to
support events at City Hall building. 8,000 5,000 13,000 CCO
Advertising Costs for Public Notices
Provides increased funding for advertising costs
related to public noticing. 5,500 1,700 7,200
CCO
Membership Dues
Provides increased funding for membership costs
related to Municipal Clerk Professional Organizations. 300 1,500 1,800 CSD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 3,033,700 92,500 3,126,200
CSD
Active Net Fee Increase
Provides increased funding for the cost of the
department's registration software system, Active
Net. 129,000 77,000 206,000
7-7
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CSD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 652,000 63,000 715,000
CSD
Landscape Maintenance Contract
Provides increased funding for the roadways
landscape maintenance contract. 360,900 44,800 405,700
CSD
Reallocate Mountain View Center for Performing
Arts (MVCPA) Venue Management Software Costs
Reallocates funding from the Information Technology
department to the Community Services Department
for the Mountain View Center for Performing Arts
(MVCPA) Venue Management Software. - 18,500 18,500
CSD
County Environmental Health Permit Fees
Provides new funding for annual permit fees issued
by the Santa Clara County Department of
Environmental Health. The total increase of $4,500 is
offset by wages in the General Operating Fund. - - -
CSD
Reallocate Janitorial Services
Reallocates funding from the Community Services
Department to the Public Works Department for
janitorial services. Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. 385,200 (385,200) -
FASD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 42,000 4,000 46,000
FD
Cancer Mitigation
Provides funding for cancer mitigation expenses,
including cancer screenings and testing, and the
cleaning and replacement of personal protective
equipment (PPE). Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. 44,200 89,100 133,300
7-8
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
FD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 573,000 81,500 654,500
FD
Reallocate Fire Station Alert System Costs
Reallocates funding from the Information Technology
Department to the Fire Department for the Fire
Station Alerting System. - 15,000 15,000
FD
Ambulance Permit Fee
Provides new funding for the annual Advanced Life
Support (ALS) ambulance service permit fee
mandated by the County of Santa Clara. - 8,500 8,500
FD
Vector Solutions (LMS)
Provides new funding for the annual subscription for
the learning management system, Vector Solutions. - 6,900 6,900 FD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 55,900 2,700 58,600
ITD
Public Engagement Software
Provides increased funding for public engagement
software that support legislative management, public
meetings, voting, website operations, and community
engagement. 73,000 83,000 156,000
ITD
Information Technology Services, Licenses, and
Software Renewals
Provides new and increased funding for the annual
services, licenses and software renewals for Adobe,
DocuSign, Microsoft Office, and various other
software licenses. 357,000 65,000 422,000
7-9
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
ITD
Reallocate Fire Station Alert System Costs
Reallocates funding from the Information Technology
Department to the Fire Department for the Fire
Station Alerting System. $ 15,000 (15,000) -
ITD
Reallocate Data Management Software
Reallocates funding from the Information Technology
Department to the City Clerk's Office for data
management software used by the City Clerk's Office. 18,300 (18,300) - ITD
Reallocate Mountain View Center for Performing
Arts (MVCPA) Venue Management Software Costs
Reallocates funding from the Information Technology
department to the Community Services Department
for the Mountain View Center for Performing Arts
(MVCPA) Venue Management Software. 18,500 (18,500) -
LD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 27,000 3,000 30,000
PD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 1,021,000 85,000 1,106,000
PD
Forensic and Crime Investigation Software
Provides funding for software that supports digital
forensics and criminal investigations. - 33,000 33,000
PD
Silicon Valley Animal Control Authority (SVACA)
Provides increased funding for contracts with the
Silicon Valley Animal Control Authority (SVACA). 445,300 31,100 476,400 PD
Reallocate Crossing Guard Services
Reallocates funding from the Police Department to
the Public Works Department for crossing guard
services. 459,000 (459,000) -
7-10
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Reallocate Crossing Guard Services
Reallocates funding from the Police Department to
the Public Works Department for crossing guard
services. $ - 518,000 518,000
PWD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 3,217,900 398,700 3,616,600
PWD
Reallocate Janitorial Services
Reallocates funding from the Community Services
Department to the Public Works Department for
janitorial services. Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. - 385,200 385,200
PWD
Janitorial Services
Provides increased funding for janitorial services for
City facilities due to cost increase associated with the new janitorial services contract. 1,682,400 94,000 1,776,400 PWD
Prevailing Wage for Pest Control
Provides increased funding to cover prevailing wage
rates for the City’s pest control services. 10,700 53,000 63,700 PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 259,000 22,000 281,000
Total Non- Discretionary On-Going for General $ 12,910,500 1,452,500 14,363,000 Operating Fund
7-11
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
Development Services Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 57,000 5,000 62,000
PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 39,000 4,000 43,000
Development Services Fund Total
$ 96,000
9,000
105,000
Downtown Benefit Assessment Districts Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
City UƟlity Increase
Provides increased funding for City uƟlity services
used by City departments, accounƟng for usage,
uƟlity rate adjustments, and higher gas and electricity costs. $ 235,900
65,900
301,800
Downtown Benefit Assessment Districts Fund Total
$ 235,900
65,900
301,800
Employee Benefits Self-Insurance Fund
Dept Item
Original
Amount Change
Recom.
Budget
HRD
Benefits AdministraƟon System
Provides new funding for the implementaƟon and
service fee for a Benefits AdministraƟon System.
$ -
55,000
55,000
Employee Benefits Self-Insurance Fund Total $ -
55,000
55,000
7-12
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Equipment Maintenance and Replacement Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 49,000
4,000
53,000
Equipment Maintenance and Replacement Fund
Total $ 49,000 4,000 53,000
General Liability Insurance Fund
Dept Item
Original
Amount Change
Recom.
Budget
FASD
Insurance Premiums
Provides increased funding for cost increases related
to the City’s excess liability insurance and property
insurance programs. $ 5,362,600
370,000
5,732,600
General Liability Insurance Fund Total $ 5,362,600 370,000 5,732,600
Michaels at Shoreline Restaurant Fund
Dept Item
Original
Amount Change
Recom.
Budget
CSD
City UƟlity Increase
Provides increased funding for City uƟlity services
used by City departments, accounƟng for usage,
uƟlity rate adjustments, and higher gas and electricity costs. $ 137,600
8,400
146,000
Michaels at Shoreline Restaurant Fund Total $ 137,600 8,400 146,000
7-13
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Shoreline Golf Links Fund
Dept Item
Original
Amount Change
Recom.
Budget
CSD
City UƟlity Increase
Provides increased funding for City uƟlity services
used by City departments, accounƟng for usage,
uƟlity rate adjustments, and higher gas and electricity costs. $ 611,600
169,900
781,500
Shoreline Golf Links Fund Total $ 611,600 169,900 781,500
Shoreline Regional Park Community Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Reallocate HDL Property Tax Service
Reallocates funding for shared HdL Property Tax
Services from Community Development Department
to Finance and Administrative Services Department. $ 7,200 (7,200) - CSD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 850,000 55,100 905,100
CSD
Landscape Maintenance Contract
Provides increased funding for the roadways
landscape maintenance contract. 76,500 28,200 104,700
CSD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 78,000 7,000 85,000
CSD
Reallocate Janitorial Services
Reallocates funding from the Community Services
Department to the Public Works Department for
janitorial services. Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. 73,700 (73,700) -
7-14
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
FASD
Reallocate HDL Property Tax Services
Reallocates funding for shared HdL Property Tax
Services from Community Development Department
to Finance and Administrative Services Department. $ - 7,200 7,200 FD
Cancer Mitigation
Provides funding for cancer mitigation expenses,
including cancer screenings and testing, and the
cleaning and replacement of personal protective
equipment (PPE). Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. - 13,000 13,000
FD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 46,700 9,300 56,000
FD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 109,000 9,000 118,000
FD
QuantFit Annual Maintenance
Provides new funding for the annual calibration and
maintenance of the QuantFit2 Mask Fit Test machine. - 200 200 PWD
Reallocate Janitorial Services
Reallocates funding from the Community Services
Department to the Public Works Department for
janitorial services. Funding is split between the
General Operating Fund and the Shoreline Regional
Park Community Fund. - 73,700 73,700
PWD
California Department of Water Resources Permit
Fees
Provides new funding for annual Shoreline Landfill
permits required by the California Department of
Water Resources. - 5,000 5,000
Shoreline Regional Park Community Fund Total $ 1,241,100 126,800 1,367,900 7-15
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Solid Waste Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Household Hazardous Waste County Program
Provides increased funding to continue participation
in the County's Household Hazardous Waste
Program. $ 185,000 80,000 265,000
PWD
Recovered Organic Waste Compost Program
Provides new funding to support the procurement of
organic waste products. - 80,000 80,000
PWD
State Water Resources Control Board Permit Fees at
Shoreline
Provides new funding for annual Shoreline Landfill
permits required by the State Water Resources
Control Board. - 27,000 27,000
PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 300,000 26,000 326,000
PWD
Bay Area Air Quality Management District Permit
Fees
Provides new funding for annual Shoreline Landfill
permits required by the Bay Area Air Quality
Management District. - 22,000 22,000
PWD
Edible Food Recovery Program
Provides new funding to support the operation of the
Edible Food Recovery Program. - 20,000 20,000
PWD
City Utility Increase
Provides increased funding for City utility services
used by City departments, accounting for usage,
utility rate adjustments, and higher gas and electricity costs. 227,700 10,500 238,200
PWD
County Permit Fees
Provides new funding for permit fees from the Santa
Clara County Department of Environmental Health
(DEH) for the closed landfill site. - 10,500 10,500
7-16
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Recology Processing Costs
Reduces funding for costs associated with Solid
Waste Recology processing. $ 3,768,000 (1,193,000) 2,575,000 Solid Waste Fund Total $ 4,480,700 (917,000) 3,563,700
Strategic Property AcquisiƟon Reserve (SPAR)
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
888 Villa Lease
Provides funding for the annual property lease for
addiƟonal office space for City staff.
$ -
510,200
510,200
Strategic Property Acquisition Reserve (SPAR) Total $ - 510,200 510,200
TransportaƟon Reserve
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
Community ShuƩle OperaƟons
Provides increased funding for operaƟon of the
Mountain View Community ShuƩle. $ 3,500,000
100,000
3,600,000
Transportation Reserve Total $ 3,500,000 100,000 3,600,000
Wastewater Fund
Dept Item
Original
Amount Change
Recom.
Budget
FD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. $ 41,000 4,000 45,000
7-17
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
City UƟlity Increase
Provides increased funding for City uƟlity services
used by City departments, accounƟng for usage,
uƟlity rate adjustments, and higher gas and electricity costs. $ 435,300 77,300 512,600
PWD
State Water Resources Control Board Permit Fees
Provides new funding for annual waste discharge
permit fees required under the California Water
Code. - 46,000 46,000
PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 370,000 31,000 401,000
Wastewater Fund Total $ 846,300 158,300 1,004,600
Water Fund
Dept Item
Original
Amount Change
Recom.
Budget
ITD
UƟlity Billing SoŌware
Provides increased funding for the annual license and
subscripƟon costs of the City’s new uƟlity billing
soŌware. $ 16,000 200,000 216,000
ITD
InformaƟon Technology Services, Licenses, and
SoŌware Renewals
Provides new and increased funding for the annual
services, licenses and soŌware renewals for Adobe,
DocuSign, MicrosoŌ Office, and various other
soŌware licenses. 30,000 41,700 71,700
PWD
State Water System Fees
Provides increased funding for annual fees associated
with the State Water Resources Control Board’s water
system. 20,000 65,000 85,000
7-18
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
NON-DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
City UƟlity Increase
Provides increased funding for City uƟlity services
used by City departments, accounƟng for usage,
uƟlity rate adjustments, and higher gas and electricity costs. $ 329,600 27,500 357,100
PWD
Fleet Maintenance
Provides increased funding for the maintenance of
the City's vehicle fleet. 283,000 26,000 309,000
Water Fund Total $ 678,600 360,200 1,038,800
Total Non-Discretionary On-Going for Other Funds $17,239,400 1,020,700 18,260,100
7-19
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
Dept Item
Original
Amount Change
Recom.
Budget
CAO
Assistant City Attorney Position (1.0 FTE)
Provides funding for an Assistant City Attorney
position. $ - 368,700 368,700
CAO
Subscription Based Software
Provides increased funding for licenses of legal-
related software. 26,000 14,300 40,300
CAO
Travel, Conference, and Training
Provides increased funding for attending
conferences, training, and related travel. 20,000 10,000 30,000 CC
Council Travel Budgets
Provides increased funding for Council travel and
training. 77,600 17,500 95,100
CCO
Training, Conference, and Travel
Provides increased funding for the cost of
development, training, and conferences for the City
Clerk's Office. 10,000 5,000 15,000
CDD
Business and Art Promotions
Provides increased funding to support businesses, art
promotions, and facilitation of activities in the
Economic Development Division. 15,000 150,000 165,000
CDD
Principal Planner Position (0.5 FTE)
Provides funding for a Principal Planner position. 0.5
FTE is funded in the General Operating Fund, 0.3 FTE
is funded in the Development Services Fund, and 0.2
FTE is funded in the Shoreline Regional Park
Community Fund. - 147,200 147,200
CDD
Advertising Costs
Provides new funding to cover advertising costs for
City newspaper notices related to public hearings. - 25,000 25,000 CDD
Santa Clara County Planning Collaborative
Membership
Provides new funding for the City's annual
participation in the Cities Association's Santa Clara
County Planning Collaborative. - 18,500 18,500
7-20
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CMO
Deputy City Manager Position (1.0 FTE)
Provides funding for a Deputy City Manager position. $ - 361,000 361,000 CMO
Federal Legislative Advocacy
Provides increased funding for a Federal legislative
advocacy consultant. 150,000 120,000 270,000
CMO
Childcare Subsidy Fund Allocation
Provides new funding to provide childcare subsidies
for low-income families in Mountain View. - 100,000 100,000 CMO
Community Services Agency Homeless Services
Contract
Provides new funding to support community-based
services for homelessness initiatives. - 52,000 52,000
CMO
Reclassification of Assistant to the City Manager to
Intergovernmental Relations Manager
Provides funding to reclass an Assistant to the City
Manager to Intergovernmental Relations Manager. 312,000 49,000 361,000 CMO
Reclassification of Principal Management Analyst to
Assistant to the City Manager
Provides funding to reclass a Principal Management
Analyst to Assistant to the City Manager. 281,200 30,800 312,000 CMO
Training and Travel
Provides increased funding for the cost of training
and related travel for the City Manager's Office. 12,000 25,000 37,000 CMO
Internship Program Expansion
Provides increased funding for the citywide summer
internship program. 26,400 20,000 46,400
CMO
Basic Health and Hygiene Sites
Provides new funding to provide basic health and
hygiene services for unhoused community members. - 13,000 13,000 7-21
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CSD
Stagehand Wages
Provides funding for wages for hourly Stagehands at
the Mountain View Center for Performing Arts
(MVCPA) to support year-round operations. $ 73,900 150,000 223,900 CSD
Forestry Outreach and Education
Provides funding to continue and expand services
with the non-profit Canopy for community outreach,
education programs, and tree plantings. Funding is
split between the General Operating Fund and the
Tree Mitigation Fund. - 125,000 125,000
CSD
Printing Services for the Mountain View Center for
Performing Arts (MVCPA)
Provides increased funding for production and
distribution services of printed materials for the
Mountain View Center for Performing Arts (MVCPA). 40,200 36,000 76,200 CSD
Pride Celebration Event
Provides funding for the costs of personnel,
advertising, and contracts related to the annual Pride
celebration event. - 34,300 34,300
CSD
Training and Conference
Provides increased funding for the cost of
development, training, and conferences for the
Community Services Department. Funding is split
between the General Operating Fund and the
Shoreline Regional Park Community Fund. 30,700 20,000 50,700 CSD
Community Programming
Provides funding to support year-round inclusive
performances and programming at the Magical
Bridge Playground's community stage. - 18,600 18,600
FASD
Warehouse Worker Position (0.25 FTE)
Provides funding to increase the Warehouse Worker
position from 0.50 to 0.75 FTE. 89,600 44,800 134,400
7-22
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
FD
Firefighter/Paramedic Position (1.0 FTE)
Provides funding for a Firefighter/Paramedic relief
position. $ - 391,900 391,900
FD
Vehicle Maintenance - Reserve Aerial Tiller
Provides funding for the maintenance of the reserve
aerial tiller shared with the Palo Alto Fire
Department. - 18,500 18,500
FD
Vehicle Maintenance - Reserve Engine
Provides funding for the maintenance of a reserve
engine. - 15,000 15,000
FD
Firefighter/Paramedic OT Reduction
Reduces overtime funding tied to one
Firefighter/Paramedic relief position. 2,751,300 (280,000) 2,471,300 HRD
Reclassification of a Senior Human Resources
Analyst position to Human Resources Manager
position (1.0 FTE)
Provides funding to reclass a Senior Human Resource
Analyst to Human Resources Manager. 264,700 67,000 331,700 HRD
Reclassification of a Human Resources Manager
position to Assistant Director of Human Resources
position (1.0 FTE)
Provides funding to reclass a Human Resources
Manager to Assistant Director of Human Resources. 331,700 44,900 376,600 HRD
Wellness Incentive Program
Provides increased funding for the City's Wellness
Incentive Program. 60,000 15,000 75,000
HRD
Software Subscriptions
Provides funding for software licensing for
productivity tools including Grammarly and Copilot. - 7,600 7,600 7-23
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
ITD
IT Analyst I/II Position (1.0 FTE)
Provides funding to convert a limited-period IT
Analyst I/II position to ongoing. This position will
support projects related to Geographic Information
Systems (GIS). $ - 266,100 266,100
PD
Recreational Vehicle Tow Subsidy Pilot Program
Provides funding for a pilot program to subsidize the
towing and removal of abandoned recreational
vehicles (RVs) within the City. - 40,000 40,000
PD
Police Activities League
Provides increased funding for non-profit, Police
Activities League (PAL), to provide opportunities and
activities for underserved youth. 5,000 5,000 10,000
PWD
Maintenance and Repairs in Traffic Section
Provides increased funding due to increased
contractor costs for traffic signal maintenance and
repair and other traffic related infrastructure.
Funding is split between the General Operating Fund
and the Shoreline Regional Park Community Fund. 333,000 300,000 633,000 PWD
Junior/Assistant/Associate Transportation Planner
Position (0.6 FTE) ($52,000 offset by charges to CIPs)
Provides funding for a Junior/Assistant/Associate
Transportation Planner position. 0.6 FTE is funded in
the General Operating Fund, 0.2 FTE is funded in the
Shoreline Regional Park Community Fund, and 0.2
FTE is funded by CIPs. - 151,700 151,700
PWD
Contract Services for Street Sweeping
Provides increased funding due to the increased cost
of sweeping services in the City. Funding is split
between the General Operating Fund and the Solid
Waste Fund. 88,000 30,000 118,000
7-24
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
General OperaƟng Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Reclassification of two Administrative Assistant
positions to Senior Administrative Assistant
positions (2.0 FTE)
Provides funding to reclass two Administrative
Assistants to Senior Administrative Assistants. $ 365,000 27,400 392,400 PWD
Contract Services for Real Property Section
Provides new funding for contract services to support
real property compliance and due diligence. - 15,000 15,000 PWD
Utility System Section Position Changes
Provides funding for position changes within the
Utility System Section, including the elimination of
1.0 FTE Utilities Systems Specialist, 1.0 FTE Utilities Inspector Locator, and 1.0 FTE Senior Utilities System
Technician, and the addition of 3.0 FTE Senior Utilities Technicians. Funding is split between the General
Operating Fund, Water Fund, Wastewater Fund, and
the Shoreline Regional Park Community Fund. 32,300 2,600 34,900
Total Discretionary On-Going for General Operating $ 5,395,600 3,073,400 8,469,000 Fund
7-25
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
Below Market Rate (BMR) Fund
Dept Item
Original
Amount Change
Recom.
Budget
HD
ReclassificaƟon of Senior Housing Officer to Principal
Housing Officer (0.5 FTE)
Provides funding to reclass a Senior Housing Officer
posiƟon to a Principal Housing Officer posiƟon. 0.5
FTE is funded in the Below Market Rate Fund and 0.5
FTE is funded in the Housing Impact Fund. $ 141,300
5,900
147,200
Below Market Rate (BMR) Fund Total $ 141,300 5,900 147,200
Development Services Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Principal Planner PosiƟon (0.3 FTE)
Provides funding for a Principal Planner posiƟon. 0.5
FTE is funded in the General OperaƟng Fund, 0.3 FTE
is funded in the Development Services Fund, and 0.2
FTE is funded in the Shoreline Regional Park
Community Fund.
$ -
88,300
88,300
Development Services Fund Total $ - 88,300 88,300
Downtown Benefit Assessment Districts Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Annual Parking Lot/Structure Cleaning
Provides increased funding for the annual cleaning of
Downtown parking faciliƟes. $ 43,800
36,000
79,800
Downtown Benefit Assessment Districts Fund Total $ 43,800 36,000 79,800
7-26
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
(ConƟnued)
General Liability Insurance Fund
Dept Item
Original
Amount Change
Recom.
Budget
CMO
Minimum Wage Enforcement
Provides new ongoing funding for the City's local
minimum wage ordinance enforcement contract with
City of San Jose.
$ -
10,000
10,000
General Liability Insurance Fund Total $ - 10,000 10,000
Housing Impact Fund
Dept Item
Original
Amount Change
Recom.
Budget
HD
ReclassificaƟon of Senior Housing Officer to Principal
Housing Officer (0.5 FTE)
Provides funding to reclass a Senior Housing Officer
posiƟon to a Principal Housing Officer posiƟon. 0.5
FTE is funded in the Below Market Rate Fund and 0.5
FTE is funded in the Housing Impact Fund. $ 141,300
5,900
147,200
Housing Impact Fund Total $ 141,300 5,900 147,200
Property Management Reserve
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Contract Services for Property Management Services
Provides increased funding for contract services
supporƟng property management operaƟons. $ 120,000
30,000
150,000
Property Management Reserve Total $ 120,000 30,000 150,000
7-27
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
(ConƟnued)
Shoreline Regional Park Community Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Principal Planner Position (0.2 FTE)
Provides funding for a Principal Planner position. 0.5
FTE is funded in the General Operating Fund, 0.3 FTE
is funded in the Development Services Fund, and 0.2
FTE is funded in the Shoreline Regional Park
Community Fund. $ - 58,900 58,900
CDD
Subscription Based Software
Provides new funding for subscription based software
utilized in the Economic Development Division. - 3,000 3,000 CSD
Parks Maintenance Worker III Position (1.0 FTE)
Provides new funding for a Parks Maintenance
Worker III position. - 207,200 207,200
CSD
Training and Conference
Provides increased funding for the cost of
development, training, and conferences for the
Community Services Department. Funding is split
between the General Operating Fund and the
Shoreline Regional Park Community Fund. 2,700 2,200 4,900 FASD
HdL Property Tax Services
Provides increased funding for HdL Property Tax
Services. 7,200 2,500 9,700
FD
KnoxConnect Annual Fee
Provides new funding for the annual cost of secured
storage of controlled substances, KnoxConnect. - 300 300
7-28
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Maintenance and Repairs in Traffic Section
Provides increased funding for traffic signal
maintenance and repair and other traffic-related
infrastructure. Funding is split between the General
Operating Fund and the Shoreline Regional Park
Community Fund. $ 68,000 60,000 128,000
PWD
Junior/Assistant/Associate Transportation Planner
Position (0.2 FTE) ($52,000 offset by charges to CIPs)
Provides funding for a Junior/Assistant/Associate
Transportation Planner position. 0.6 FTE is funded in
the General Operating Fund, 0.2 FTE is funded in the
Shoreline Regional Park Community Fund, and 0.2
FTE is funded by CIPs. - 52,000 52,000
PWD
Utility System Section Position Changes
Provides funding for position changes within the
Utility System Section, including the elimination of
1.0 FTE Utilities Systems Specialist, 1.0 FTE Utilities Inspector Locator, and 1.0 FTE Senior Utilities System
Technician, and the addition of 3.0 FTE Senior Utilities Technicians. Funding is split between the General
Operating Fund, Water Fund, Wastewater Fund, and
the Shoreline Regional Park Community Fund. 12,300 (700) 11,600 Shoreline Regional Park Commu nity Fund Total $ 90,200 385,400 475,600
Solid Waste Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Contract Services for Street Sweeping
Provides increased funding due to the increased cost
of sweeping services in the City. Funding is split
between the General OperaƟng Fund and the Solid
Waste Fund. $ 44,000
30,000
74,000
7-29
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Solid Waste Program Tracking SoŌware
Provides new funding for soŌware to track and
ensure compliance with organics collecƟon services.
$ -
40,000
40,000
Solid Waste Fund Total $ 44,000 70,000 114,000
Tree MiƟgaƟon Fund
Dept Item
Original
Amount Change
Recom.
Budget
CSD
Forestry Outreach and EducaƟon Contract (Canopy)
Provides funding to conƟnue and expand services
with the non-profit Canopy for community outreach,
educaƟon programs, and tree planƟngs. Funding is
split between the General OperaƟng Fund and the
Tree MiƟgaƟon Fund.
$ -
200,000
200,000
Tree Mitigation Fund Total $ - 200,000 200,000
Wastewater Fund
Dept Item
Original
Amount Change
Recom.
Budget
FD
Training for Hazmat Personnel
Provides increased funding for costs associated with
training and travel for HazMat Personnel. $ 2,200
2,000
4,200 PWD
UƟlity System SecƟon PosiƟon Changes
Provides funding for posiƟon changes within the
UƟlity System SecƟon, including the eliminaƟon of 1.0
FTE UƟliƟes Systems Specialist, 1.0 FTE UƟliƟes
Inspector Locator, and 1.0 FTE Senior UƟliƟes System
Technician, and the addiƟon of 3.0 FTE Senior UƟliƟes
Technicians. Funding is split between the General
OperaƟng Fund, Water Fund, Wastewater Fund, and
the Shoreline Regional Park Community Fund.
319,800
(6,400)
313,400
Wastewater Fund Total $ 322,000 (4,400) 317,600
7-30
Table of Contents
Fiscal Year 2026-27
Recommended On-Going Changes
DISCRETIONARY
Other Funds
(ConƟnued)
Water Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
UƟlity System SecƟon PosiƟon Changes
Provides funding for posiƟon changes within the
UƟlity System SecƟon, including the eliminaƟon of 1.0
FTE UƟliƟes Systems Specialist, 1.0 FTE UƟliƟes
Inspector Locator, and 1.0 FTE Senior UƟliƟes System
Technician, and the addiƟon of 3.0 FTE Senior UƟliƟes
Technicians. Funding is split between the General
OperaƟng Fund, Water Fund, Wastewater Fund, and
the Shoreline Regional Park Community Fund. $ 325,000
12,100
337,100
Water Fund Total $ 325,000 12,100 337,100
Total Discretionary On-Going for Other Funds $ 1,227,600 839,200 2,066,800
7-31
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
Dept Item
Original
Amount Change
Recom.
Budget
CC
Council Per-Term Allowance (Limited-Period)
Provides funding for per-term allowance for three
newly elected Councilmembers $ - 11,400 11,400
CCO
General Municipal Election (Limited-Period)
Provides funding for costs associated with the
General Municipal Election. - 388,200 388,200
CCO
Advertising Costs (Limited-Period)
Provides funding for advertising costs related to
public noticing for the General Municipal Election - 13,000 13,000 CDD
Grant Programs (Limited-Period)
Provides funding to continue the City's small business
grant programs. - 265,000 265,000
CDD
Development Review Improvements (Limited-
Period)
Provides funding for consultant services to assess and
implement improvements to the City's planning
permitting and land use processes. - 250,000 250,000
CDD
Planning Consulting Services (Limited-Period)
Provides funding for consultant services to support
the implementation of the 2023-2031 Housing
Element, Economic Vitality Strategy, and Council
Work Plan. - 125,000 125,000
CDD
Downtown Storefront Activation (Limited-Period)
Provides funding to develop grant programs to
support Downtown storefronts. - 100,000 100,000
CDD
Contract Services for Downtown Strategies (Limited-
Period)
Provides funding to support the assessment of a
Downtown Property-Based Improvement District
(PBID). - 53,000 53,000
CDD
Revolving Loan Administration (Limited-Period)
Provides funding to administer a loan program to
support small business recovery and long-term
resiliency. - 50,000 50,000
7-32
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CMO
Sustainability CIP Funding (Limited-Period)
Provides funding to the Sustainability CIP for Electic
Vehicle (EV) chargers. Funding is split between the
General Non-Operating Fund and the Shoreline
Regional Park Community Fund. $ - 416,500 416,500
CMO
Sustainability Analyst I/II Position (1.0 FTE) (Limited- Period)
Provides continued funding for a limited-period
Sustainability Analyst I/II. This position will support the City’s decarbonization efforts and assist with the
development of sustainability programs. - 245,900 245,900 CMO
Management Fellow Position (1.0 FTE) (Limited-
Period)
Provides continued funding for a limited-period
Management Fellow position. The objective of this
position is to provide increased staffing capacity and
an increased level of analysis for important
department and Citywide projects. - 207,000 207,000
CMO
Hourly Wages for Council Neighborhoods
Committee (CNC) (Limited-Period)
Provides funding for administrative support for
Council Neighborhoods Committee (CNC) meetings
and grant processing. - 11,000 11,000
CMO
Council Neighborhoods Committee (CNC) Grant
Piloting (Limited-Period)
Provides funding for the Council Neighborhoods
Committee (CNC) grant program to accommodate
more applicants. - 7,500 7,500
CSD
Mountain View Center for Performing Arts (MVCPA)
35th Anniversary Event (Limited-Period)
Provides funding to support programming for the
35th anniversary of the Mountain View Center for
Performing Arts. - 186,200 186,200
7-33
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CSD
Senior Stagehand Position (1.0 FTE) (Limited-Period)
Provides funding to continue a limited-period Senior
Stagehand position. $ - 158,700 158,700
CSD
Power Washing Services (Limited-Period)
Provides increased funding for power washing
services along the Castro Street Pedestrian Mall
corridor. - 46,500 46,500
CSD
Teen Programming (Limited-Period)
Provides funding for college and career-oriented
programs at The View Teen Center. - 28,000 28,000
CSD
Ellipticals at the Senior Center (Limited-Period)
Provides funding for ellipticals at the Senior Center. - 17,000 17,000 FASD
Senior Management Analyst Position (1.0 FTE)
(Limited-Period)
Provides funding to continue a Senior Management
Analyst position in the Purchasing Division - 266,100 266,100 FASD
Treadmills (Limited-Period)
Provides funding for two new treadmills in the City
Hall gym. - 12,000 12,000
FASD
Furniture for Plaza Conference Room (Limited-
Period)
Provides funding for furniture in the Plaza Conference
Room. - 4,000 4,000
FD
Firefighter Recruit Academy (Limited-Period)
Provides funding for Firefighter recruits to attend the Firefighter Academy. The funding includes personnel
costs, supplies and equipment, and overtime for in-
house instructors. - 342,400 342,400
FD
Intake Valves (Limited-Period)
Provides funding for intake valves for fire engines and trucks. - 48,500 48,500
7-34
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
FD
USAR51 Equipment (Limited-Period)
Provides funding for additional equipment for the
USAR51 apparatus. $ - 32,500 32,500
FD
Air Monitoring (Limited-Period)
Provides funding for comprehensive air monitoring at
Fire Station 1. - 21,200 21,200
FD
Class A Uniforms (Limited-Period)
Provides funding for Class A uniforms for new recruits
in the Fire Department. - 17,700 17,700
FD
Electrical High Voltage Detectors (Limited-Period)
Provides funding to replace existing electrical high
voltage detectors. - 7,500 7,500
HRD
Labor Negotiation Services (Limited-Period)
Provides funding for labor negotiations, development
and implementation of Memoranda of Understanding
(MOUs), and legal counsel related to employee
relations and labor agreement matters. - 250,000 250,000 HRD
Human Resources Technician Position (1.0 FTE)
(Limited-Period)
Provides funding for a limited-period Human
Resources Technician position. This position will
perform varied paraprofessional and technical duties
related to recruitment, position classification and
compensation, benefit administration, and other
program areas. - 213,600 213,600
HRD
Citywide Succession Planning (Limited-Period)
Provides funding for Citywide Succession Planning
efforts. The funds will be used for recruitment
resources, coaching, and development to prepare the
organization for upcoming retirements and
transitions in essential leadership positions. - 150,000 150,000 HRD
Employee Relations (Limited-Period)
Provides funding for Human Resources legal services,
employee relations, and workplace investigations. - 140,000 140,000 7-35
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
HRD
Hourly Wages (Limited-Period)
Provides funding for hourly wages for hourly staff
including interns. The hourlies will support all
programs areas within the Human Resources
Department. $ - 100,000 100,000
HRD
Wellness Programming (Limited-Period)
Provides funding to promote organizational wellness
programs in the City. - 60,000 60,000
HRD
Employee Engagement Events (Limited-Period)
Provides funding for employee appreciation and
recognition events. - 30,000 30,000
HRD
Training and Conferences (Limited-Period)
Provides funding for employee training, professional
development, and conference participation for staff
in the Human Resources Department. - 12,300 12,300
HRD
Personnel File Digitization (Limited-Period)
Provides funding for records management and
digitization of personnel files. - 10,000 10,000
ITD
Temporary Staffing (Limited-Period)
Provides funding for two temporary IT Desktop
Technician II positions, sourced through a staffing
agency. These positions will deliver frontline support
for audio/visual systems and Citywide applications. - 406,400 406,400 ITD
Network Services Support (Limited-Period)
Provides funding to support maintenance and
services for the City's fiber network infrastructure. - 120,000 120,000 ITD
Contract Management Software Implementation
(Limited-Period)
Provides funding for the implementation of an
enterprise-level contract management system. - 75,000 75,000 7-36
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
ITD
Information Security Consulting Services (Limited-
Period)
Provides funding for consulting services to implement
shared cybersecurity leadership with neighboring
agencies. $ - 44,000 44,000
LD
Lead Security Services Guard Position (1.0 FTE)
(Limited-Period)
Provides funding for a Lead Security Services Guard
position. This position will work with Library staff,
administration, contracted security guards, and
customers to ensure maximum safety and security for
Library customers and employees. - 170,000 170,000
LD
Career Programming (Limited-Period)
Provides funding for an educational program at the
Library that motivates students to earn high school
diplomas. - 100,000 100,000
LD
Library Assistant I/II Position (0.5 FTE) (Limited-
Period)
Provides funding for a half-time Library I/II
position. This position will engage with the public and assist with facilitating programs and other public
service needs. This position is offset by $40,000 in
wages in the General Operating Fund. - 89,500 89,500
LD
Security Services (Limited-Period)
Provides funding for contract security services for the Library. - 80,000 80,000
Non-
Dept
One-Time Deferred Compensation Employer
Contributions (Limited-Period)
Provides funding for one-time employer paid
deferred compensation contributions per union labor
agreement approved by Council in 2024. - 1,490,000 1,490,000 7-37
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PD
Protective Equipment (Limited-Period)
Provides funding for specialized protective
equipment to support public safety operations,
including ballistic shields and tactical protective vests for specialized response teams. $ - 158,800 158,800
PD
Public Safety Wellness Program Expansion (Limited-
Period)
Provides funding for trauma and resiliency wellness
retreats for public safety personnel. - 25,000 25,000
PD
Vehicle Equipment (Limited-Period)
Provides funding for the installation of safety
equipment on police vehicles used for training
purposes. - 22,500 22,500
PWD
Sidewalk Ramping, Grinding, and Inspecting Services
(Limited-Period)
Provides funding to continue vendor services to
perform sidewalk ramping and grinding operations,
including bimonthly sidewalk inspections to target
areas needing repair. - 200,000 200,000
PWD
Staff Augmentation for Facilities Section (Limited-
Period)
Provides funding for staff augmentation to support
the City's buildings and facilities. Funding is split
between the General Non-Operating Fund and the
Shoreline Regional Park Community Fund. - 200,000 200,000 PWD
Hourly Staff to Support the Traffic Section (Limited-
Period)
Provides continued funding for hourly staff to
support the Traffic Section. The section relies on
hourly employees to meet workload and
development review timeline requirements. - 180,000 180,000 PWD
Day Porter Services at Senior Center (Limited-
Period)
Provides funding for full-time day porter service at
the Senior Center. - 100,000 100,000
7-38
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
General Fund
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Safe Routes to School (Limited-Period)
Provides funding to continue consultant assistance
for the Safe Routes to School (SRTS) program. The
funding is split between the General Non-Operating
Fund and the VTA Measure B Fund. $ - 100,000 100,000
PWD
Contract Services to Support Traffic Section
(Limited-Period)
Provides funding for a traffic consultant to review
construction project plans for the City. - 72,000 72,000
Total General Fund Limited-Period Expenditures $ - 7,930,900 7,930,900
Note: Limited-period items do not show original budget amount due to their one-time nature.
7-39
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
7-34
Below Market Rate (BMR) Fund
Dept Item
Original
Amount Change
Recom.
Budget
HD
1020 Terra Bella Ave. (Rebudget Balance)
Rebudgets the balance of funding approved for the
1020 Terra Bella Ave. affordable housing project.
$ -
7,867,800
7,867,800
HD
57-67 East Evelyn Ave. (Rebudget Balance)
Rebudgets the balance of funding approved
for the 57-67 East Evelyn Ave. affordable housing
project.
-
6,300,000
6,300,000
Below Market Rate (BMR) Fund Total $ - 14,167,800 14,167,800
Conveyance Tax Fund
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
Citywide ObjecƟve Design Standards (Limited-
Period)
Provides funding for consultant services to study and
deliver design standards for Citywide development
projects.
$ - 175,000 175,000
Conveyance Tax Fund Total $ - 175,000 175,000
Development Services Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Plan Check, Staffing, and InspecƟon Services
(Limited-Period)
Provides funding for contract services to perform
mandatory building and fire protecƟon plan check,
staffing, and inspecƟon services. $ - 600,000 600,000
FD
Strong MoƟon InstrumentaƟon Program (SMIP)
(Limited-Period)
Rebudgets the balance of funding available for SMIP
funds to be used for a Community Emergency
Response Team (CERT) grant program. - 1,400 1,400
7-40
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Contract Services to Support ConstrucƟon SecƟon
(Limited-Period)
Provides conƟnued funding for consultants to support
development and construcƟon related acƟviƟes in
the ConstrucƟon SecƟon. $ - 230,000 230,000
PWD
Contract Services to Support Land Development
SecƟon (Limited-Period)
Provides conƟnued funding for consultants to support
development and construcƟon related acƟviƟes in
the Land Development SecƟon. - 60,000 60,000
PWD
Contract Services to Support Traffic SecƟon (Limited-
Period)
Provides conƟnued funding for consultants to support
development and construcƟon related acƟviƟes in
the Traffic SecƟon. - 60,000 60,000
PWD
Hourly Staff to Support the Land Development
SecƟon (Limited-Period)
Provides conƟnued funding for hourly staff to support
the Land Development SecƟon. The secƟon relies on
hourly employees to meet workload and
development review Ɵmeline requirements. - 60,000 60,000 Development Services Fund Total $ - 1,011,400 1,011,400
Downtown Benefit Assessment Districts Fund
Dept Item
Original
Amount Change
Recom.
Budget
CDD
Parking AdministraƟon and Enforcement (Limited-
Period)
Provides funding for consultant services to support
economic development of the Parking District.
$ -
150,000
150,000
Downtown Benefit Assessment Districts Fund Total $ - 150,000 150,000
7-41
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Equipment Maintenance and Replacement Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Hourly Staff to Support the Fleet SecƟon (Limited-
Period)
Provides conƟnued funding for hourly staff to
conƟnue supporƟng the Fleet SecƟon. The addiƟonal
resources will allow for an on-site fabricator to
perform on-site metal work to create and repair
vehicle and equipment components.
$ -
20,000
20,000
Equipment Maintenance and Replacement Fund
Total $ - 20,000 20,000
General Housing Fund
Dept Item
Original
Amount Change
Recom.
Budget
CMO
Contract Services for Homelessness IniƟaƟves
(Limited-Period)
Provides funding to support community-based
services for homelessness iniƟaƟves with the
Community Services Agency and Permanent
SupporƟve Housing contract. $ - 250,000 250,000
HD
Contract Services for Housing (Limited-Period)
Provides funding for specialized consultant services to support the Housing Department, including housing
policy analysis, appraisals, construcƟon monitoring,
and inspecƟons. - 100,000 100,000
HD
SoŌware ImplementaƟon (Limited-Period)
Provides funding for the acquisiƟon and
implementaƟon of soŌware to support affordable
housing program administraƟon and asset
management. - 68,000 68,000
HD
Community Outreach (Limited-Period)
Provides funding for community outreach efforts that
support affordable housing policies, programs, and
strategies. - 20,000 20,000
7-42
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
1020 Terra Bella Ave. (Rebudget Balance)
Rebudgets the balance of funding approved midyear
for 1020 Terra Bella Ave. affordable housing project. $ - 826,500 826,500 General Housing Fund Total $ - 1,264,500 1,264,500
General Liability Insurance Fund
Dept Item
Original
Amount Change
Recom.
Budget
CAO
Legal Services (Limited-Period)
Provides funding to conƟnue outside counsel for
liƟgaƟon related costs.
$ -
1,500,000
1,500,000
General Liability Insurance Fund Total $ - 1,500,000 1,500,000
Housing AcquisiƟon PreservaƟon Fund
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
Housing AcquisiƟon PreservaƟon Program
(Rebudget Balance)
Rebudgets the balance of funding approved for the
implementaƟon of an Housing acquisiƟon
preservaƟon program.
$ -
4,000,000
4,000,000
Housing Acquisition Preservation Fund Total $ - 4,000,000 4,000,000
Housing Impact Fund
Dept Item
Original
Amount Change
Recom.
Budget
HD
96 W. El Camino Real (Rebudget Balance)
Rebudgets the balance of funding approved for the 96
W. El Cami no Real affordable housing project. Funding
is split between the Housing Impact Fund and the
Permanent Local Housing AllocaƟon Fund.
$ -
7,067,600
7,067,600
7-43
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
HD
87 East Evelyn Ave. (Rebudget Balance)
Rebudgets the balance of funding approved for the 87
East Evelyn Ave. affordable housing project.
$ -
6,848,100
6,848,100
Housing Impact Fund Total $ - 13,915,700 13,915,700
Housing Trust Fund
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
1020 Terra Bella Ave. (Rebudget Balance)
Rebudgets the balance of funding approved midyear
for 1020 Terra Bella Ave. affordable housing project.
$ -
4,800,000
4,800,000
Housing Trust Fund Total $ - 4,800,000 4,800,000
Permanent Local Housing AllocaƟon Fund
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
96 W. El Camino Real (Rebudget Balance)
Rebudgets the balance of funding approved for the 96
W. El Cami no Real affordable housing project. Funding
is split between the Permanent Local Housing
AllocaƟon Fund and the Housing Impact Fund.
$ -
630,000
630,000
Permanent Local Housing Allocation Fund Total $ - 630,000 630,000
Shoreline Regional Park Community Fund
Dept Item
Original
Amount Change
Recom.
Budget
CMO
Sustainability CIP Funding (Limited-Period)
Provides funding to the Sustainability CIP for ElecƟc
Vehicle (EV) chargers. Funding is split between the
General Non-OperaƟng Fund and the Shoreline
Regional Park Community Fund. $ - 73,500 73,500
7-44
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
CSD
Biological Services Contract (Limited-Period)
Provides funding for biological contractor services at
Shoreline. $ - 210,000 210,000
PWD
Engineering Assistant I/II PosiƟon (0.5 FTE) (Limited-
Period)
Provides funding for a limited-period Engineering
Assistant I/II posiƟon. 0.5 FTE is funded in the
Shoreline Regional Park Community Fund, 0.25 FTE is
funded in the Water Fund, and 0.25 FTE is funded in
the Wastewater Fund. - 107,600 107,600
PWD
Hourly Staff to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for hourly staff to support capital
improvement projects relaƟng to flood management
and sea level rise. - 60,000 60,000
PWD
Senior Management Analyst Overhire PosiƟon (0.32
FTE) (Limited-Period) ($53,220 offset by charges to
CIPs)
Provides funding for a Senior Management Analyst
Overhire posiƟon. 0.2 FTE is funded by CIPs, 0.2 FTE is funded in the Shoreline Regional Park Community
Fund, 0.2 FTE is funded in the Solid Waste Fund, 0.2
FTE is funded in the Wastewater Fund, and 0.2 FTE is
funded in the Water Fund. - 53,200 53,200
PWD
Staff AugmentaƟon for FaciliƟes SecƟon (Limited-
Period)
Provides funding for staff augmentaƟon to support
the City's buildings and faciliƟes. Funding is split
between the General Non-OperaƟng Fund and the
Shoreline Regional Park Community Fund. - 50,000 50,000 PWD
Hourly Staff to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for hourly staff to support the
Engineering and Environment Compliance SecƟon.
Funding is split between the Shoreline Regional Park
Community Fund, Wastewater Fund, and Water Fund. $ - 30,000 30,000 7-45
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
Shoreline Regional Park Community Fund Total $ - 584,300 584,300
Solid Waste Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Hazardous Waste Disposal (Limited-Period)
Provides funding to contract vendor to dispose and
treat hazardous waste spilled into the public storm
drain system.
$ -
65,000
65,000
PWD
Senior Management Analyst Overhire PosiƟon (0.32
FTE) (Limited-Period) ($53,220 offset by charges to
CIPs)
Provides funding for a Senior Management Analyst
Overhire posiƟon. 0.2 FTE is funded by CIPs, 0.2 FTE is funded in the Shoreline Regional Park Community
Fund, 0.2 FTE is funded in the Solid Waste Fund, 0.2
FTE is funded in the Wastewater Fund, and 0.2 FTE is
funded in the Water Fund.
-
53,200
53,200
Solid Waste Fund Total $ - 118,200 118,200
Strategic Property AcquisiƟon Reserve (SPAR)
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
Castle Farms Lease (Limited-Period)
Provides funding for the annual lease payment for a
temporary parking lot at Villa and View Streets.
$ -
173,600
173,600
Strategic Property Acquisition Reserve (SPAR) Total $ - 173,600 173,600
7-46
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
VTA Measure B Fund
Dept Item
Original
Amount Change
Recom.
Budget
Non-
Dept
Safe Routes to School (Limited-Period)
Provides funding to conƟnue consultant assistance for
the Safe Routes to School (SRTS) program. The
funding is split between the General Non-OperaƟng
Fund and the VTA Measure B Fund.
$ -
84,700
84,700
VTA Measure B Fund Total $ - 84,700 84,700
Wastewater Fund
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Engineering Assistant I/II PosiƟon (0.25 FTE)
(Limited-Period)
Provides funding for a limited-period Engineering
Assistant I/II posiƟon. 0.5 FTE is funded in the
Shoreline Regional Park Community Fund, 0.25 FTE is
funded in the Water Fund, and 0.25 FTE is funded in
the Wastewater Fund. $ - 53,800 53,800
PWD
Senior Management Analyst Overhire PosiƟon (0.32
FTE) (Limited-Period) ($53,220 offset by charges to
CIPs)
Provides funding for a Senior Management Analyst
Overhire posiƟon. 0.2 FTE is funded by CIPs, 0.2 FTE is funded in the Shoreline Regional Park Community
Fund, 0.2 FTE is funded in the Solid Waste Fund, 0.2
FTE is funded in the Wastewater Fund, and 0.2 FTE is
funded in the Water Fund. - 53,200 53,200
PWD
Hourly Staff to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for hourly staff to support the
Engineering and Environment Compliance SecƟon.
Funding is split between the Shoreline Regional Park
Community Fund, Wastewater Fund, and Water Fund. - 15,000 15,000 7-47
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Contract Services to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for contract services for specialized
assistance in the Engineering and Environmental
Compliance secƟon. Funding is split between the
Water Fund and Wastewater Fund. $ - 10,000 10,000
Wastewater Fund Total $ - 132,000 132,000
Water Fund
Dept Item
Original
Amount Change
Recom.
Budget
FASD
Financial Analyst I/II PosiƟon (1.0 FTE) ($245,900
offset by charges to CIPs) (Limited-Period)
Provides funding to backfill the Financial Analyst
posiƟon for the uƟlity billing system implementaƟon
project. $ - - -
ITD
Business Licensing SoŌware Support (Limited-
Period)
Provides funding for an addiƟonal year of support
and maintenance for the City’s business licensing
soŌware system. - 47,000 47,000
PWD
Engineering Assistant I/II PosiƟon (0.25 FTE)
(Limited-Period)
Provides funding for a limited-period Engineering
Assistant I/II posiƟon. 0.5 FTE is funded in the
Shoreline Regional Park Community Fund, 0.25 FTE is
funded in the Water Fund, and 0.25 FTE is funded in
the Wastewater Fund. - 53,800 53,800
7-48
Table of Contents
Fiscal Year 2026-27
Recommended Budget
LIMITED-PERIOD EXPENDITURES
Other Funds
(ConƟnued)
Dept Item
Original
Amount Change
Recom.
Budget
PWD
Senior Management Analyst Overhire PosiƟon (0.32
FTE) (Limited-Period) ($53,220 offset by charges to
CIPs)
Provides funding for a Senior Management Analyst
Overhire posiƟon. 0.2 FTE is funded by CIPs, 0.2 FTE is funded in the Shoreline Regional Park Community
Fund, 0.2 FTE is funded in the Solid Waste Fund, 0.2
FTE is funded in the Wastewater Fund, and 0.2 FTE is
funded in the Water Fund. $ - 53,200 53,200
PWD
Hourly Staff to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for hourly staff to support the
Engineering and Environment Compliance SecƟon.
Funding is split between the Shoreline Regional Park
Community Fund, Wastewater Fund, and Water Fund. - 15,000 15,000 PWD
Contract Services to Support Engineering and
Environmental Compliance SecƟon (Limited-Period)
Provides funding for contract services for specialized
assistance in the Engineering and Environmental
Compliance secƟon. Funding is split between the
Water Fund and Wastewater Fund. - 10,000 10,000
Water Fund Total $ - 179,000 179,000
Workers' CompensaƟon Self-Insurance Fund
Dept Item
Original
Amount Change
Recom.
Budget
PD
On Duty Health Screening (Limited-Period)
Provides funding for cardiovascular and metabolic
screening services for public safety personnel.
$ -
119,000
119,000
Workers' Compensation Self-Insurance Fund Total $ - 119,000 119,000
Total Other Funds Limited-Period Expenditures $ - 43,025,200 43,025,200
Note: Limited-period items do not show original budget amount due to their one-time nature.
7-49
Table of Contents
FISCAL YEAR 2026-27
Recommended
CAPITAL OUTLAY
General Operating Fund
Community Services Department: $ 130,500
Audio/Visual Equipment $ 76,500
Equipment Safety Modification 30,000
Drivable Lift 24,000
Fire Department: 204,900
Reserve Fire Apparatus Equipment 204,900
Police Department: 398,000
Vehicles (4) 373,000
Timekeeping Software 25,000
General Operating Fund Total $ 733,400
7-50
Table of Contents
FISCAL YEAR 2026-27
RECOMMENDED
EQUIPMENT REPLACEMENT
Computers
Item Amount
Audio/Visual $ 31,000
Server/Storage 200,000
Switches 200,000
Wi-Fi 55,000
PC/Laptop 384,000
Printer/Scanner 20,000
UPS 10,000
Computers Total $ 900,000
Fleet
Item Amount
Small SUV EV $ 525,000
Patrol Car 520,000
Patrol Car Equip Swap 240,000
Safety Full Size Vehicle 70,000
Safety SUV Equip Swap 20,000
Van-SUV 130,000
Upfit for Van-SUV 30,000
Detective Van-SUV 64,000
Detective/HazMat Van Equipment Swap 20,000
Detective ½ Ton 60,000
Detective Vehicle Equipment Swap 20,000
Fuel Truck 460,000
Compressor Large/Med 88,000
Power Paver 210,000
Chipper, Large 80,000
Stump Grinder w/Trailer 35,000
Cart, Medium 75,000
Cart, Large 70,000
Trailer, Mini 9,000
Trailer, Small 45,000
Trailer, Medium 40,000
Trailer, Large 60,000
Miscellaneous for Small Items 50,000
Fleet Total $ 2,921,000
7-51
Table of Contents
FISCAL YEAR 2026-27
RECOMMENDED
EQUIPMENT REPLACEMENT
(Continued)
Golf Equipment
Item Amount
Mower-Fairway $ 110,000
Mower-Rotary Rough (11’) 100,000
Mower-Walk Greens (EV) 17,000
Seeder-Drill 20,500
Utility Vehicle-Light Duty (EV) 39,000
Club Car 15,000
Miscellaneous Small Items 20,000
Golf Equipment Total $ 321,500
Police Equipment
Item Amount
Police Portable (Motorola APX8000) $ 228,000
Police Cars Mobile (Motorola APX8500) 210,000
Communication Center 200,000
Police Total $ 638,000
Computer Aided Dispatch/Records Management System
Item Amount
Mobile Data computer $ 550,000
Data Modems 220,000
Computer Aided Dispatch/Records Management System Total $ 770,000
Equipment Replacement Total $ 5,550,500
7-52
Table of Contents
Finance and Administrative Services Department
DATE: May 29, 2026
TO: City Council
FROM: Ann Trinh, Senior Financial Analyst
Grace Zheng, Assistant Finance and Administrative Services Director Derek Rampone, Finance and Administrative Services Director
VIA: Kimbra McCarthy, City Manager
SUBJECT: Fiscal Year 2026-27 Recommended Fee Modifications
INTRODUCTION
As part of the annual budget process, departments review their fees and prepare recommendations to modify existing fees, add new fees as appropriate, or eliminate fees that are no longer necessary. When a service provides a direct benefit to an individual, household, or segment of the population—rather than the community at large—a fee may be calculated and recommended to the City Council to recover all or a portion of the cost of providing that service. The Master Fee Schedule, which includes the complete listing of City fees, will be updated to reflect City Council actions on June 23, 2026, and published for Fiscal Year 2026-27.
BACKGROUND AND ANALYSIS
Each fee recommended for modification, addition, or elimination is listed in Exhibits A through K, which detail the Fiscal Year 2025-26 adopted fee, the Fiscal Year 2026-27 recommended fee, the fee basis, and the proposed effective date. Fees reflected in the exhibits are generally adjusted based on applicable indices, including the Consumer Price Index (CPI), salary and benefit adjustments, the Engineering News- Record Construction Cost Index (ENR -CCI), or are updated based on new contract s or appraisals. Some fees include multiyear adjustments where prior increases were deferred or were not sufficient to reach the next rounded dollar amount.
The FY 2026-27 Master Fee Schedule, which includes the complete listing of City fees, will be posted to the City’s website by July.
CONCLUSION
Departments have reviewed their fees and are recommending the new, modified, or eliminated fees detailed in Exhibits A through K. As part of the budget process, the City will comply with all applicable noticing requirements related to fee adoption.
7-53
Table of Contents
Exhibits: A. Fee Schedule—Citywide Administrative
B. Fee Schedule—City Clerk’s Office
C. Fee Schedule—Community Development Department
D. Fee Schedule—Community Services Department
E. Fee Schedule—Finance and Administrative Services Department F. Fee Schedule—Fire Department
G. Fee Schedule—Information Technology Department
H. Fee Schedule—Housing Department
I. Fee Schedule—Police Department
J. Fee Schedule—Public Works Department
K. Fee Schedule—Utility Services
7-54
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Building Attendant (see Attachment A):
Adobe Building 38.3.g/CP H-5 $31.54 $33.24 Hour 7/1/2026 City Hall: Atrium, Committee Room
38.101/CP H-5 $31.54 $33.24 Hour 7/1/2026
City Hall: Courtyard Lunchroom: Off-
Peak 38.101/CP H-5 $31.54 $33.24 Hour (1-hour min.) 7/1/2026 City Hall: Courtyard Lunchroom: Peak 38.101/CP H-5 $31.54 $33.24 Hour (2-hour min.) 7/1/2026 City Hall: Plaza Conference 38.101/CP H-5 $31.54 $33.24 Hour 7/1/2026 City Hall: Rotunda 38.101/CP H-5 $31.54 $33.24 Hour 7/1/2026 Community Center 38.3.g/CP H-5 $31.54 $33.24 Hour 7/1/2026 Senior Center 38.3.g/CP H-5 $31.54 $33.24 Hour 7/1/2026 Teen Center 38.3.g $31.54 $33.24 Hour 7/1/2026
Copies and Prints:
DVD CP B-3 $1.00 Eliminate DVD
7/1/2026
Memory Sticks CP B-3 $7.45 Eliminate Fixed 7/1/2026
Faxes:
Local CP B-3 $0.50 Eliminate Page 7/1/2026
Long-Distance CP B-3 $2.00 Eliminate Page 7/1/2026
Janitorial Service:
City Hall: Committee Room 38.101/CP H-5 $43.18 Eliminate Hour (2-hour min.) 7/1/2026 §1719(a)(1) $25.00 $25.00 Initial 7/1/2026
§1719(a)(1) $35.00 $35.00 Subsequent 7/1/2026
STAFF HOURLY RATES FOR COST-RECOVERY PLANNING PERMITS (1) Permits submitted prior to August 24, 2024:
Community Development:
Analyst II 36.56.15 $197.00 $207.00 Hour 8/22/2026
Associate Planner 36.56.15 $206.00 $217.00 Hour 8/22/2026 Clerical 36.56.15 $140.00 $147.00 Hour 8/22/2026
Principal Planner 36.56.15 $237.00 $249.00 Hour 8/22/2026 Senior Planner 36.56.15 $223.00 $235.00 Hour 8/22/2026
Housing:
Housing Specialist II 36.56.15 $145.00 $152.00 Hour 8/22/2026 Senior Housing Officer 36.56.15 $164.00 $172.00 Hour 8/22/2026 Project Manager 36.56.15 $171.00 $180.00 Hour 8/22/2026 Senior Management Analyst 36.56.15 $154.00 $162.00 Hour 8/22/2026 Analyst II 36.56.15 $142.00 $149.00 Hour 8/22/2026
Permits submitted on or after August 24, 2024 but before August 9, 2025:
Community Development:
Analyst I/II 36.56.15 $76.00-$134.00 $79.00-$140.00 Hour 8/22/2026 Assistant Planner 36.56.15 $80.00-$129.00 $83.00-$134.00 Hour 8/22/2026 Associate Planner 36.56.15 $87.00-$139.00 $90.00-$144.00 Hour 8/22/2026 Deputy Zoning Administrator 36.56.15 $97.00-$166.00 $100.00-$172.00 Hour 8/22/2026 Fire Protection Engineer 36.56.15 $112.00-$188.00 $113.00-$190.00 Hour 8/22/2026 Junior Planner 36.56.15 $73.00-$120.00 $75.00-$124.00 Hour 8/22/2026 Plan Check Engineer 36.56.15 $93.00-$159.00 $96.00-$165.00 Hour 8/22/2026 Plan Check Examiner 36.56.15 $89.00-$142.00 $92.00-$147.00 Hour 8/22/2026 Return Check (Reimb.)
Payment Fee
Exhibit A, Page 1 of 6
7-55
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Principal Fire Protection Engineer 36.56.15 $117.00-196.00 $118.00-$198.00 Hour 8/22/2026 Principal Planner 36.56.15 $97.00-$166.00 $100.00-$172.00 Hour 8/22/2026 Senior Planner 36.56.15 $90.00-$156.00 $94.00-$162.00 Hour 8/22/2026 Community Services:
Project Admin 36.56.15 $88.00-$140.00 $91.00-$146.00 Hour 8/22/2026 Urban Forest Coordinator 36.56.15 $66.00-$110.00 $68.00-$114.00 Hour 8/22/2026 Urban Forest Supervisor 36.56.15 $93.00-$148.00 $97.00-$153.00 Hour 8/22/2026 Wildlife Preservation Coordinator 36.56.15 $66.00-$110.00 $68.00-$114.00 Hour 8/22/2026 Fire:
Environmental Safety Protection
Ins
pector 36.56.15 $83.00-$133.00 $88.00-$140.00 Hour 8/22/2026 Environmental Safety
Coordinator 36.56.15 $98.00-$154.00 $104.00-$162.00 Hour 8/22/2026 Hazardous Materials Specialist –
Non-Safet
y 36.56.15 $116.00-$178.00 $123.00-$188.00 Hour 8/22/2026 Senior Hazardous Materials
S
pecialist – Non-Safety 36.56.15 $121.00-$185.00 $128.00-$196.00 Hour 8/22/2026 Housing:
Analyst I/II 36.56.15 $76.00-$134.00 $79.00-$140.00 Hour 8/22/2026 Housing Officer 36.56.15 $88.00-$153.00 $91.00-$158.00 Hour 8/22/2026 Housing Specialist I/II 36.56.15 $78.00-$136.00 $81.00-$141.00 Hour 8/22/2026 Project Manager 36.56.15 $97.00-$165.00 $100.00-$171.00 Hour 8/22/2026 Senior Housing Officer 36.56.15 $92.00-$159.00 $96.00-$165.00 Hour 8/22/2026 Senior Management Analyst 36.56.15 $86.00-$150.00 $89.00-$156.00 Hour 8/22/2026 Public Works:
Analyst I/II 36.56.15 $76.00-$134.00 $79.00-$140.00 Hour 8/22/2026 Assistant Engineer (Civil) 36.56.15 $94.00-$148.00 $98.00-$154.00 Hour 8/22/2026 Assistant Engineer (Civil) Hourly 36.56.15 $64.00-$88.00 $66.00-$91.00 Hour 8/22/2026 Associate Engineer (Civil) 36.56.15 $103.00-$160.00 $107.00-$167.00 Hour 8/22/2026 Engineering Assistant I/II/III 36.56.15 $63.00-$114.00 $66.00-$119.00 Hour 8/22/2026 Engineering Assistant I/II/III
Hourl
y 36.56.15 $42.00-$63.00 $43.00-$65.00 Hour 8/22/2026
Junior Engineer (Civil) 36.56.15 $86.00-$137.00 $89.00-$142.00 Hour 8/22/2026 Principal Civil Engineer 36.56.15 $117.00-$196.00 $122.00-$204.00 Hour 8/22/2026 Program Assistant 36.56.15 $63.00-$99.00 $66.00-$103.00 Hour 8/22/2026 Real Property Program
Administrator 36.56.15 $102.00-173.00 $106.00-180.00 Hour 8/22/2026 Senior Civil Engineer 36.56.15 $107.00-$180.00 $111.00-$187.00 Hour 8/22/2026 Senior Management Analyst 36.56.15 $86.00-$150.00 $89.00-$156.00 Hour 8/22/2026 Solid Waste Program Manager 36.56.15 $101.00-$172.00 $105.00-$178.00 Hour 8/22/2026 Exhibit A, Page 2 of 6
7-56
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Traffic Engineer 36.56.15 $120.00-$200.00 $125.00-$208.00 Hour 8/22/2026 Transportation Manager 36.56.15 $117.00-$196.00 $122.00-$204.00 Hour 8/22/2026 Senior Transportation Planner 36.56.15 $107.00-$180.00 $111.00-$187.00 Hour 8/22/2026 Transportation Planner Hourly 36.56.15 $74.00-$112.00 $76.00-$116.00 Hour 8/22/2026 Permits submitted on or after August 9, 2025:(2)
Community Development:(3)
Assistant/Associate Planner 36.56.15 $275.00 $289.00 Hour 8/22/2026 Senior Planner 36.56.15 $306.00 $322.00 Hour 8/22/2026
Principal Planner/Deputy Zoning
Administrator 36.56.15 $321.00 $338.00 Hour 8/22/2026
Housing Department:
Housing Specialist II 36.56.15 $130.00 $137.00 Hour 8/22/2026 Analyst I/II 36.56.15 $171.00 $180.00 Hour 8/22/2026
Affordable Housing Manager 36.56.15 $248.00 $261.00 Hour 8/22/2026 Public Works Department:
(4)
Assistant/Associate Civil Engineer -
Land Development 36.56.15 $436.00 $459.00 Hour 8/22/2026 Senior Civil Engineer - Land
Develo
pment 36.56.15 $470.00 $495.00 Hour 8/22/2026
Principal Civil Engineer - Land
Develo
pment 36.56.15 $481.00 $506.00 Hour 8/22/2026
Assistant/Associate Civil Engineer -
Traffic 36.56.15 $211.00 $222.00 Hour 8/22/2026
Senior Civil Engineer - Traffic 36.56.15 $245.00 $258.00 Hour 8/22/2026 City Traffic Engineer 36.56.15 $309.00 $325.00 Hour 8/22/2026 NOTE: Bold font indicates language added, and strikeout indicates language deleted. (2) Technology Fee is a surcharge applied as 5% of the total permit fee for all Planning, Public Works, and Building permits in the Development Services Fund to recover a portion of the City's annual technology expenditures to accept, process, issue, and inspect development permit activites.
(1) This rate applies to projects submitting for Planning Permits that are subject to an hourly fee for applicable staff time in order to be fully cost-recovered per Administrative Instructions No. 2-18. (3) This staff hourly rate cumulatively includes the fully-burdened per hour rate of the assigned Planner and a percentage of the per hour rate of the positions noted per Administrative Instructions No. 2-18:
Exhibit A, Page 3 of 6
7-57
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Percentage of
Hourly Rate
Cost Per Hour
(Effective
8/9/2025)
Cost Per Hour
(Effective
8/22/2026)
100% $175.74 $185.20
100% $213.09 $224.50
100% $237.50 $250.30
Added to the assigned Planner Hourly Rate:
2% $3.95 $4.10
2% $5.22 $5.50
2% $3.07 $3.20
2% $3.21 $3.30
25% $58.18 $61.30
20% $55.15 $58.10
6% $16.04 $16.90
8% $21.39 $22.50
15% $40.10 $42.20
3% $6.24 $6.50
10% $20.81 $21.90
2% $4.68 $4.90
3% $7.02 $7.30
Percentage of
Hourly Rate
Cost Per Hour
(Effective
8/9/2025)
Cost Per Hour
(Effective
8/22/2026)
100% $208.17 $219.40
100% $245.07 $258.30
100% $293.24 $309.00
10% $30.74 $32.30
30% $73.70 $77.60
30% $67.41 $71.00
15% $30.44 $32.00
5% $13.37 $14.00
15% $40.10 $42.20
5% $6.19 $6.50
7% $8.66 $9.10
10% $12.37 $13.00
Position
One Assigned Planner Per Project:
Assistant/Associate Planner
Senior Planner
Deputy Zoning Administrator/Principal Planner
Building Plan Checker
Fire Protection Engineer
Environmental Safety and Protection Inspector
Urban Forestry
Planner Supervisor (e.g. Senior Planner, Deputy Zoning
For Assist/Assoc. Planner
For Senior Planner
Current Planning Manager
For Assist/Assoc. Planner
For Senior Planner
For Deputy Zoning Admin/Principal Planner
Assistant Community Development Director
For Assist/Assoc./Senior Planner
For Deputy Zoning Admin/Principal Planner
For Deputy Zoning Admin/Principal Planner
Solid Waste
Position
One Assigned Civil Engineer - Land Development Per
Assistant/Associate Civil Engineer
Senior Civil Engineer
For Assist/Assoc. Civil Engineer
For Senior Civil Engineer
For Principal Civil Engineer
(4) This staff hourly rate cumulatively includes the fully-burdened per hour rate of the assigned Civil Engineer - Land Development and a percentage of the per hour rate of the positions noted per Administrative Instructions No. 2-18:
Supervising Engineer (For Assist/Assoc. Civil Engineer
Principal Civil Engineer
For Assist/Assoc. Civil Engineer
For Senior Civil Engineer
Assistant Public Works Director
Principal Civil Engineer
Added to the assigned Civil Engineer Hourly Rate:
Transportation Planner
Public Service Civil Engineer
Senior Assistant City Attorney
For Assist/Assoc./Senior Planner
Exhibit A, Page 4 of 6
7-58
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
FACILITIES RENTAL REQUIREMENTS¹ ATTACHMENT A
ADOBE BUILDING CITY HALL (Atrium, Council Chambers, Plaza Conference Room, Rotunda)
Peak: Peak:
Thu–Sun, Holidays, 8:00 a.m.–11:00 p.m. Mon - Fri, 5:00 p.m. - 10:00 p.m.; 2-hour minimum usage2 Sat., Sun., and Holidays, 8:00 a.m. - 10:00 p.m. 2-hour minimum janitorial service3 2-hour minimum usage 2-hour minimum Building Attendant2
Off Peak: 2-hour minimum janitorial service3
Mon–Wed, 8:00 a.m.–11:00 p.m.
2-hour minimum usage2 Off Peak:
2-hour minimum janitorial service3 Mon - Fri, 8:00 a.m. - 5:00 p.m. 1-hour minimum usage
1-hour minimum Building Attendant2
No janitorial service
COMMUNITY CENTER RENGSTORFF HOUSE
Peak: Peak:
Fri, 5:00 p.m.–11:00 p.m. Fri, 8:30 a.m. - 12:00 midnight Sat., Sun., Holidays, 8:00 a.m.–11:00 p.m. Sat., Sun., Holidays, 8:00 a.m. - 12:00 midnight 2-hour minimum usage 2-hour minimum usage
2-hour Building Attendant2,5 2-hour minimum Building Attendant2,5 2-hour minimum janitorial service3 2-hour minimum janitorial service3 Off Peak: Off Peak:
Mon–Thu, 8:30 a.m.–10:00 p.m. Mon - Thu, 8:30 a.m. to 12:00 midnight Fri 8:30 a.m. - 5:00 p.m. 2-hour minimum usage
1-hour minimum usage 2-hour minimum janitorial service3 No Building Attendant6 No Building Attendant6
No janitorial service4
SENIOR CENTER TEEN CENTER
Peak: Peak:
Friday, 5:00 p.m.–12:00 midnight Thursday/Friday, 5:00 p.m. - 10:00 p.m.
Saturday, Sunday, Holidays, 8:00 a.m.–12:00 midnight Saturday, Sunday, Holidays, 8:00 a.m. - 10:00 p.m. 2-hour minimum usage 2-hour minimum usage
2-hour minimum Building Attendant2,5 2-hour minimum Building Attendant2,5 2-hour minimum janitorial service3 2-hour minimum janitorial service3 Off Peak: Off Peak:
Monday–Thursday, 8:30 a.m.–12:00 midnight Monday–Wednesday, 8:30 a.m.–10:00 p.m.
Friday, 8:30 a.m.–5:00 p.m. Thursday/Friday, 8:30 a.m.–5:00 p.m. 2-hour minimum usage 2-hour minimum usage
2-hour minimum janitorial service3 2-hour minimum janitorial service3 No Building Attendant6 No Building Attendant6
FACILITY
Exhibit A, Page 5 of 6
7-59
Table of Contents
FEE SCHEDULE - CITYWIDE ADMINISTRATIVE
FACILITIES RENTAL REQUIREMENTS¹ ATTACHMENT A
McKELVEY BALL PARK COMMUNITY ROOM RENGSTORFF PARK AQUATICS CENTER MULTI-
PURPOSE ROOM
Monday–Sunday, Holidays, 8:00 a.m.–10:00 p.m. Monday–Sunday, Holidays, 8:00 a.m.–10:00 p.m. 2-hour minimum usage 2-hour minimum usage
2-hour minimum Building Attendant2,5 2-hour minimum Building Attendant2,5,6 2-hour minimum janitorial service3, 4 2-hour minimum janitorial service3, 4 [1] As governed by Council Policy H-5 and MVCC Section 38.11. [2] The facility rental rate per hour includes the cost of a Building Attendant ($33.24/hour). [3] Janitorial rate is currently $44.69/hour (46.25/hour effective 1/1/2027), subject to change, with a 2-hour minimum. [5] The Building Attendant rate is $33.24/hour, subject to change. [4] Janitorial fees may apply if the reservation is for a party, event, or large group. Janitorial rate is currently $44.69/hour, subject to change, with a two-hour minimum. [6] A Building Attendant may be required after normal business hours, or for a party, event, or large group, the current fee is $33.24/hour.
Exhibit A, Page 6 of 6
7-60
Table of Contents
FEE SCHEDULE - CITY CLERK'S OFFICE
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
City Code:
City Code Binder CP B-3 $380.00 Eliminate Year 7/1/2026 City Code Sections (4+ pgs.) CP B-3 $0.25 Eliminate Page 7/1/2026 City Code Supplementals (annual
sub)
CP B-3 $70.00 Eliminate Year 7/1/2026
Subdivision Ordinance CP B-3 $6.00 Eliminate Fixed 7/1/2026 Facility Reservation/Rental:
Committee Room 38.101; CP H-5 Building
Attendant
Eliminate Hour 7/1/2026
NOTE: Bold font indicates language added, and strikeout indicates language deleted.
Exhibit B, Page 1 of 1
7-61
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
BUILDING SERVICES
Change of Address - One and Two
Family Residential, ADU 8.3.1(c) $288.00 $303.00 Fixed 8/22/2026 Change of Address - All Other Buildings 8.3.1(c) $451.00 $475.00 Per Building 8/22/2026 Alternate Materials and Methods
Request
Cal. Bldg. Code
Sec. 104.11; Cal.
Resi. Code Sec.
R104.11; Cal. Fire
Code Sec. 104.10;
8.10.10 $1,036.00 $1,091.00 Fixed 8/22/2026
Special Inspector Qualifications Review
& List Fee - New
Cal. Gov. Code
Sec. 66014 $415.00 $437.00 Per Application 8/22/2026
Special Inspector Qualifications Review
& List Fee - Renewal
Cal. Gov. Code
Sec. 66014 $256.00 $269.00 Per Renewal 8/22/2026
Digital Imaging 8.10.12 $2.00 Eliminate Sheet
7/1/2026
Preapproved ADU - Vendor Application AB 1332 (2023) N/A $1,250.00 Per Application 8/22/2026 Building and Fire Protection Inspections:
Code Compliance - Building
Inspection
Cal. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; 8.10.10
$895.00 $943.00 Per Inspection
(4-hour min.) 8/22/2026
Building Inspection - outside of
normal business hours (any
inspection over 2 hours is charged
per hour thereafter)
Cal. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; 8.10.10
$388.00 $408.00 Per Inspection
(2-hour min.) 8/22/2026
Building Inspection per hour or for
which no fee is specified
Cal. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; 8.10.10
$207.00 $218.00 Per Hour 8/22/2026
Electrical Inspections Not Covered by
Table 1-B
Cal. Elec. Code
Sec. 105; 8.10.10 $207.00 $218.00 Per Hour 8/22/2026
Mechanical Inspections Not Covered
by Table 1-C
Cal. Mech. Code
Sec. 105; 8.10.10 $207.00 $218.00 Per Hour 8/22/2026
Plumbing Inspections Not Covered by
Table 1-D
Cal. Plmb. Code
Sec. 105; 8.10.10 $207.00 $218.00 Per Hour 8/22/2026
Building Reinspection - no show
attendance, or not inspection-ready
Cal. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; 8.10.10
$415.00 $437.00 Per Reinspection 8/22/2026
Exhibit C, Page 1 of 17
7-62
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Special Building Inspections and
Investigative Inspections
Cal. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; 8.10.10
$229.00 $241.00 Per Hour 8/22/2026
Code Compliance - Fire Protection
Inspection
Cal. Fire Code
Sec. 108 $1,098.00 $1,157.00 Per Inspection
(4-hour min.) 8/22/2026
Fire Protection Inspection - outside
business hours (any inspection over 2
hours is charged per hour thereafter)
Cal. Fire Code
Sec. 108 $569.00 $599.00 Per Inspection
(2-hour min.) 8/22/2026
Fire Protection Inspection per hour
or where no fee is specified
Cal. Fire Code
Sec. 108 $297.00 $313.00 Per Hour 8/22/2026
Fire Protection Reinspection - no
show attendance, or not inspection-
read
y
Cal. Fire Code
Sec. 108 $595.00 $627.00 Per Reinspection 8/22/2026
Fire Protection Special Inspection or
Investigation
Cal. Fire Code
Sec. 108 $297.00 $313.00 Per Hour 8/22/2026
Fire Suppression or Alarm System
Inspection
Cal. Fire Code
Sec. 108; 8.10.10 $840.00 $885.00 Per Inspection
(3-hour min.) 8/22/2026
Building Permits and Plan Checks:
E-Permit N/A Included in other
permits Eliminate % 7/1/2026
Express Permit(1) Cal. Gov. Code
Sec. 66014 $271.00 $285.00 Added to Permit
Fee 8/22/2026
Revision or deferred submittal to an
issued building permit, including
electrical, mechanical, and plumbing
permits
8.10.10 $433.00 $456.00 Per Hour (1-hour
min) 8/22/2026
Permit Extension - building,
mechanical, plumbing, electrical
Cal. Bldg. Code
Sec. 105.3.2; Cal.
Resi. Code Sec.
R105.3.2; 8.10.10
$412.00 $434.00 Per Hour (1-hour
min) 8/22/2026
Reactivation of Expired Building
Permit Application
Cal. Bldg. Code
Sec. 105; Cal.
Resi. Code Sec.
R105; 8.10.10
$140.00 $147.00 per permit 8/22/2026
Nonspecific Office Task: All Other 8.31(b); §18435-
44.5 $65.00 Eliminate Hour (1-hour min.)
7/1/2026
Fire Permits and Plan Checks:
Revision or deferred submittal to an
issued fire permit
Cal. Fire Code
Sec. 106; 8.10.10 $334.00 $352.00 Per Hour (1 hour
min.) 8/22/2026
Exhibit C, Page 2 of 17
7-63
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Smoke Control System (incl. Fire
inspections)
Cal. Fire Code
Sec. 106; 8.10.10 $3,527.00 $3,717.00 Per Permit 8/22/2026 Emergency Responder
Communication Systems (ERRCS)
(incl. Fire inspections)
Cal. Fire Code
Sec. 106; 8.10.10 $3,931.00 $4,143.00 Per Permit 8/22/2026 As-Built Review Cal. Fire Code
Sec. 106; 8.10.10 $506.00 $533.00 Per Permit 8/22/2026
Permit Extension - Fire
Cal. Fire Code
Sec. 105.2.3;
8.10.10 $412.00 $434.00 Per Hour (1 hour
min.) 8/22/2026
Temporary Certificate of Occupancy -
All Other
Cal. Bldg. Code
Sec. 111; Cal.
Resi. Code Sec.
R110; Cal. Fire
Code Sec.
105.3.4; 8.10.10
$1,637.00 $1,725.00 Fixed 8/22/2026
Temporary Certificate of Occupancy -
Single Family, ADU, or Comm. T.I.
Cal. Bldg. Code
Sec. 111; Cal.
Resi. Code Sec.
R110; Cal. Fire
Code Sec.
105.3.4; 8.10.10
$719.00 $757.00 Fixed 8/22/2026
Reactivation of Expired Fire Permit
Application
Cal. Bldg. Code
Sec. 105; Cal.
Resi. Code Sec.
R105; 8.10.10
$140.00 $147.00 Per Permit 8/22/2026
Photovoltaic (solar)
Permit—Commercial (actual system
installation only)
8.3 25% of fees
calculated based
on Master Fee
Schedule
Eliminate
Permit (see
Attachments B
through E)
7/1/2026
Photovoltaic (Solar) Residential:
Building Permit 8.29.7 Table 1-A (see
Att. B
) Eliminate City Building
Valuation Table 7/1/2026
Building Plan Check 8.29.7 65% of Building
Permit Fee Eliminate Plan Check
7/1/2026
Electrical Permit 8.29.7 Table 1-B (see
Att. C
) Eliminate Permit 7/1/2026
Electrical Plan Check 8.29.7 65% of Electrical
Permit Eliminate Plan Check
7/1/2026
Exhibit C, Page 3 of 17
7-64
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Photovoltaic (Solar) Permits:
For Commercial Properties
Cal. Bldg. Code
Sec. 105; Cal.
Resi. Code Sec.
R105; 8.10.10; AB
1124 (2021)
25% of total
permit fees per
Table 1-A (see
Att. B) + Table 1-
B (see Att. C)
Per Table 1-A
(see Att. B) +
Table 1-B (see
Att. C), not to
exceed a max. fee
of $1,000 plus $7
per kW between
51kW to 250kW
and plus $5 per
kW above
250kW
(2)
Per Permit 8/22/2026
For ADU, Single-Family, and Duplex
Properties
8.10.10; Reso.
No. 17985 AB
1124 (2021)
65% of total
permits fees per
Table 1-A (see
Att. B) + Table 1-
B (see (Att. C)
Per Table 1-A
(see Att. B) +
Table 1-B (see
Att. C), not to
exceed a max. fee
of $450 plus $15
per kW above
15kW
(2)
Per Permit 8/22/2026
For permit submitted through
SolarApp+
8.10.10; SB 379
(2022) N/A
Same permit fee
listed above for
single-family,
ADU, and duplex
properties +
SolarAPP+
convenience fee
(paid directly to
SolarApp+)
Per Permit 8/22/2026
For Multifamily Residential
Properties
8.10.10; AB 1124
(2021)
65% of total
permit fees per
Table 1-A (see
Att. B) + Table 1-
B (see Att. C)
Per Table 1-A
(see Att. B) +
Table 1-B (see
Att. C), not to
exceed a max. fee
of $1,000 plus $7
per kW between
51kW to 250kW
and plus $5 per
kW above
250kW
(2)
Per Permit 8/22/2026
Multifamily Reroofing Permit Cal. Gov. Code
Sec. 66014 N/A Table 1-A (see
Att. B
) Per Permit 8/22/2026
Water Heater/Tankless Water
Heater Replacement Permit
Cal. Gov. Code
Sec. 66014 Table 1-D (Att. E) Table 1-D (Att. E) Per Permit 7/1/2026 Same-Day Permits (for Single-Family Residential and Duplexes):
Exhibit C, Page 4 of 17
7-65
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Multifamily Water Heater
Replacement Permit
Cal. Gov. Code
Sec. 66014 N/A
Table 1-B (see
Att. C) + Table 1-
D
(Att. E)
Per Permit 8/22/2026
Battery Energy Storage System
(BESS)
Cal. Gov. Code
Sec. 66014 N/A
Table 1-B (see
Att. C) + Table 1-
D
(Att. E)
Per Permit 8/22/2026
Appeal to Council - In R1 District 8.10.18 $4,072.00 $4,291.00 Fixed 8/22/2026 Appeal to Council - In Any Other 8.10.18 $5,118.00 $5,394.00 Fixed 8/22/2026 Staff Research Fee Gov. Code Sec. $172.00 $181.00 Per hour 8/22/2026 Duplication of Plans
Cal. Health &
Safety Code Sec.
19851
$410.00 $432.00 Per Address 8/22/2026
Building Code Modification or
Alternate Re
quest
Cal. Bldg. Code
Sec. 104.10 $586.00 $617.00 Per Application 8/22/2026
Administrative Occupancy Permit
(includes inspection)
Cal. Bldg. Code
Sec. 105.1 $420.00 $442.00 Fixed 8/22/2026
Reactivation of Expired Previously
Issued Permit for Inspection Purposes
(includes inspection)
Ca
l. Bldg. Code
Sec. 110; Cal.
Resi. Code Sec.
R109; Cal. Fire
Code Sec. 108;
8.10.10 $531.00 $559.00 Per Permit 8/22/2026
Demolition of building(s) Gov. Code Sec.
66014 $97.00 $102.00
per application,
paid at building
plan check
8/22/2026
Single-Family Residential, Duplexes,
ADUs - Additions/New Construction
Gov. Code Sec.
66014 $388.00 $408.00
per application,
paid at building
plan check
8/22/2026
Remodel and/or Site
Improvements
Gov. Code Sec.
66014 $486.00 $512.00
per application,
paid at building
plan check
8/22/2026
3 - 15 units (total cost) Gov. Code Sec.
66014 $5,127.00 $5,403.00 per application 8/22/2026
and each additional unit over
15 units
Gov. Code Sec.
66014 $77.00 $81.00 per unit per
a
pplication 8/22/2026
Commercial T.I. - Interior Only Gov. Code Sec.
66014 $583.00 $614.00 per application 8/22/2026
Commercial T.I. - Interior and
Exterior
Gov. Code Sec.
66014 $911.00 $960.00 per application 8/22/2026
New Construction (80% paid at building plan check; remaining 20% paid prior to building permit issuance) 0-5,000 square feet Gov. Code Sec.
66014 $3,183.00 $3,354.00 per application 8/22/2026
5,001 to 10,000 square feet Gov. Code Sec.
66014 $5,127.00 $5,403.00 per application 8/22/2026
Plan Check Review and Inspection - Planning Fees
Other Permits and Fees:
Multifamily Residential
Nonresidential
New Construction (80% paid at building plan check; remaining 20% paid prior to building permit issuance) Exhibit C, Page 5 of 17
7-66
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
10,001 to 100,000 square feet Gov. Code Sec.
66014 $7,071.00 $7,452.00 per application 8/22/2026
Each additional 1,000 square
feet thereafter
Over 100,000 square feet
Gov. Code Sec.
66014 $9,856.00 $10,388.00 per application 8/22/2026
PARKING
New Construction Resolution
14763, 18082 $64,472.00 $66,019.00 Space 1/1/2027
Change of Use
Reso 18082,
Downtown
Precise Plan
Table II-2
$32,237.00 $33,010.00 Space 1/1/2027
Downtown:
Annual 19.92.1; Reso
17820 $413.00 $419.00 Space 1/1/2027
Daily 19.92.1; Reso
17820 $136.00 $138.00 25 Daily Permits 1/1/2027
Monthly 19.92.1; Reso
17820 $70.00 $71.00 Space 1/1/2027
Quarterly 19.92.1; Reso
17820 $136.00 $138.00 Space 1/1/2027
PLANNING
Alcoholic Beverage License (ZA review)
CA Bus. & Prof.
Code Sec.
23958.4
$4,490.00 $4,732.00 Fixed 8/22/2026
Appeal to Community Development
Director 36.56.15 $2,904.00 $3,060.00 Fixed 8/22/2026
In R1 District 36.56.50 $6, 755.00 $7,119.00 Fixed 8/22/2026 In Any other District 36.56.50 $8,939.00 $9,421.00 Fixed 8/22/2026 Cannabis Business Screening
A
pplication (ZA Review) 36.30.85 $9,212.00 $9,709.00 Fixed 8/22/2026 CC&R Review Amendment (Admin
Review
) 36.56.15 $1,011.00 $1,065.00 Fixed 8/22/2026
CC&R Review - New
(Admin Review) 36.56.15 $3,835.00 $4,042.00 Fixed 8/22/2026 Covenant or
Notice of Development Restrictions 36.56.15 $1,420.00 $1,496.00 Fee + County Recording Fee 8/22/2026
Mills Act Agreement 36.56.15 $2,619.00 $2,760.00 Fee + County Recordin
g Fee 8/22/2026
All Other Recorded Documents 36.56.15 $3,574.00 $3,766.00 Fee + County Recordin
g Fee 8/22/2026
Appeal to Council (50% of application fee—not to exceed):
Recorded Document Preparation:(1)
In-Lieu Parking:
Parking Permits:
Exhibit C, Page 6 of 17
7-67
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Annual Review 36.54.30 $2,408.00 $2,538.00 Fixed 8/22/2026 Application for Designation
(ZA and Council Review) 36.56.15 $9,449.00 $9,959.00 Fixed 8/22/2026 For City Designated Property Review
(ZA Review) 36.56.15 $5,957.00 $6,278.00 Fixed 8/22/2026 For State or National
Eligible/Designated Property Review
(ZA and Council Review)
36.56.15 $10,775.00 $11,356.00 Fixed 8/22/2026
Informal Review 36.56.15 $3, 004.00 $3,166.00 Fixed 8/22/2026 Preliminary Application per State Law
(e.g. SB 330, etc.)
Gov. Code Sec.
Section
65941.1(a);
36.56.15 $1,779.00 $1,875.00 Fixed 8/22/2026
Renoticing Fee
(1) 36.56.15 &
36.56.20 $1,549.00 $1,632.00 Per Rescheduled
Hearing 8/22/2026
Staff Research Fee $175.00 $184.00 Per hour
(1 hr. min) 8/22/2026
Gatekeeper Pre-Authorization
Application (Council Review) 36.56.15 $12,410.00 $13,080.00 Fixed 8/22/2026 Gatekeeper Pre-Authorization
Application - Project less than 1 acre
(Council Review)
36.56.15 $9,307.00 $9,809.00 Fixed 8/22/2026
Child-Care Center 36.56.15 $1,892.00 $1,994.00 Fixed 8/22/2026 New Minor CUP (e.g. Parking
Reduction
) 36.56.15 $6,028.00 $6,353.00 Fixed 8/22/2026
Nonprofit Housing Needs, Meals, and
Similar Programs Operated by
Nonprofit Agencies
36.56.15 $1,584.00 $1,669.00 Fixed 8/22/2026
For Residential Use
< 10 units/rooms/beds; and
For Nonresidential Use
(ZA Review)
36.56.15 $9,243.00 $9,742.00 Fixed 8/22/2026
Art/Mural Installation 36.56.15 N/A $300.00 Fixed 8/22/2026 Fence Exception up to 7' without
Neighbor Authorization in R1/R2
Districts (Admin. Review)
36.56.15 $1,580.00 $1,665.00 Fixed 8/22/2026
Child-Care Centers (ZA Review) 36.56.15 $2,064.00 $2,175.00 Fixed 8/22/2026 Conditional Use Permit (CUP) - New/Modification (ZA Review):
Development Review Permit (DRP):
Development Agreement:
Historic Preservation Permit (HP):
Exhibit C, Page 7 of 17
7-68
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Major Floor Area Ratio (FAR)
Exception in R1 Districts (ZA Review) 36.56.15 $6,063.00 $6,390.00 Fixed 8/22/2026 Minor FAR Exception in R1 Districts
(Admin Review) 36.56.15 $2,817.00 $2,969.00 Fixed 8/22/2026 Code Compliance Review in R1/R2
Districts
(Admin. Review) 36.56.15 $660.00 $695.00 Fixed 8/22/2026 Minor Site and Facade Modifications,
Code Compliance Review in All Other
Districts (Admin. Review)
36.56.15 $1,145.00 $1,206.00 Fixed 8/22/2026
Change of Use - Nonresidential
(Admin. Review) 36.56.15 $1,817.00 Eliminate Fixed 7/1/2026 New Multifamily Residential or
Nonresidential Accessory Structure(s)
(Admin. Review)
36.56.15 $1,246.00 $1,313.00 Fixed 8/22/2026
Major Site and Facade Changes for
Multifamily Residential and
Nonresidential Buildings, No New
Square Feet (Admin Review)
36.56.15 $7,412.00 $7,812.00 Fixed 8/22/2026
Multifamily Residential and
Nonresidential Building Additions
< 1,000 Square Feet
(Admin.
Review)
36.56.15 $10,483.00 $11,049.00 Fixed 8/22/2026
Multifamily Residential and
Nonresidential Building Additions >
1,000 Square Feet (ZA Review)
36.56.15 $16,170.00 $17,043.00 Fixed 8/22/2026
New Multifamily Residential
Building(s) with < 10 units; New
Nonresidential Building(s) < 15,000
Square Feet; or any New Mixed-Use
Building in combination (ZA Review)
36.56.15 $26,137.00 $27,548.00 Fixed 8/22/2026
Development Services Contract
Consultant 36.56.15
Consultant
contract +
appropriate
administration
and other
department
support
components
Eliminate Hour
7/1/2026
For Multifamily Residential or
Nonresidential Property - removal
due to construction activity (ZA
Review)
32.29; 36.56.15 $5,132.00 $5,409.00 Fixed 8/22/2026
Heritage Tree Removal Permit (HTR):
Exhibit C, Page 8 of 17
7-69
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Compliance Certification Letter/Form N/A $1,225.00 $1,291.00 Fixed 8/22/2026 Lot Line Adjustment
(Admin Review) 28.18.15 $3,558.00 $3,750.00 Fixed 8/22/2026 Lot Merger
(Subdivision Comm. Review) 28.16.10 $6,104.00 $6,433.00 Fixed 8/22/2026 Preliminary Parcel Map
(Subdivision Comm. Review) 28.3.10 $8,635.00 $9,101.00 Fixed 8/22/2026 Preliminary Parcel Map for an Urban
Lot Split
(Admin Review)
28.4.05 $3,213.00 $3,386.00 Fixed 8/22/2026
Tentative Map for < 10 Residential
Fee Simple Lots
(Subdivision Comm. and
Council Review)
28.5.05 $12,172.00 $12,829.00 Fixed 8/22/2026
Major Modification (ZA review) 36.56.15 $11,391.00 $12,006.00 Fixed 8/22/2026 Minor Modification (Admin Review) 36.56.15 $2,712.00 $2,858.00 Fixed 8/22/2026 New Construction (ZA Review) 36.56.15 $17,301.00 $18,235.00 Fixed 8/22/2026 Building Addition of <
2,000 Square
Feet (ZA Review or Per Precise Plan) 36.56.15 $11,545.00 $12,168.00 Fixed 8/22/2026 Major Site and Façade Modifications,
No New Square Footage (Admin.
Review or Per Precise Plan)
36.56.15 $7,412.00 $7,812.00 Fixed 8/22/2026
Minor Site or Façade Modifications,
Code Compliance Review (Admin.
Review)
36.56.15 $1,620.00 $1,707.00 Fixed 8/22/2026
Building Addition of > 2,000 Square
Feet (ZA and Council Review, or Per
Precise Plan)
36.56.15 $23,916.00 $25,207.00 Fixed 8/22/2026
Child-Care Center 36.56.15 $1,892.00 $1,994.00 Fixed 8/22/2026 Minor PUP (e.g. Rooftop Amenity) 36.56.15 $6,028.00 $6,353.00 Fixed 8/22/2026 Nonprofit Housing Needs, Meals, and
Similar Programs Operated by
Nonprofit Agencies
36.56.15 $1,584.00 $1,669.00 Fixed 8/22/2026
For Residential Use < 10
units/rooms/beds; and For
Nonresidential Use (ZA Review)
36.56.15 $9,243.00 $9,742.00 Fixed 8/22/2026
Provisional Use Permit (PUP) - New/Modification (ZA Review):
Initial Study/Environmental Review:
(1)
Maps, Subdivisions, and Adjustments:
Mobile Home Park Permit (MHPP):
Planned Community Permit (PCP):
Exhibit C, Page 9 of 17
7-70
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Code Compliance Review (Admin.
Review) 36.56.15 $1,620.00 $1,707.00 Fixed 8/22/2026
Major Modifications, including
Building Addition (ZA Review) 36.56.15 $9,719.00 $10,243.00 Fixed 8/22/2026 Minor Modifications, No New Square
Feet (Admin Review) 36.56.15 $3,670.00 $3,868.00 Fixed 8/22/2026 New Residential Development < 10
units/rooms/beds; or New
Nonresidential Development <
15,000 Square Feet (ZA Review)
36.56.15 $26,137.00 $27,548.00 Fixed 8/22/2026
New Residential Development < 10
units/rooms/beds; or New
Nonresidential Development <
15,000 Square Feet (ZA and Council
Review)
36.56.15 $30,320.00 $31,957.00 Fixed 8/22/2026
New 36.56.15 $660.00 $695.00 Fixed 8/22/2026
Sign Program 36.56.15 $1,294. 00 $1,363.00 Fixed 8/22/2026 Special Design District Permit or
Neighborhood Design Permit
(Admin Review)
36.56.15 $2,578.00 $2,717.00 Fixed 8/22/2026
Street Plan Line Adoption or
Amendment
(EPC and Council Review)
27.59(b) $17,110.00 $18,033.00 Fixed 8/22/2026
Nonprofit Housing Needs, Meals, and
Similar Programs Operated by
Nonprofit Agencies
36.56.15 $513.00 $540.00 Fixed 8/22/2026
Standard 36.56.15 $2,052.00 $2,162.00 Fixed 8/22/2026
In R1/R2 Districts 36.56.15 $5,957.00 $6,278.00 Fixed 8/22/2026 All Other Districts 36.56.15 $7,656.00 $8,069.00 Fixed 8/22/2026 Tier 3 - Major Permit
(ZA Review)
Gov. Code Sec.
50030; 36.56.15 $6,022.00 $6,347.00 Fixed 8/22/2026
Tier 2 - Minor Permit
(Admin Review)
Gov. Code Sec.
50030; 36.56.15 $2,229.00 $2,349.00 Fixed 8/22/2026
STAFF HOURLY RATES
Assistant Building Inspector CBC §109; CRC
§R108; CFC § 107 $74.00-$112.00 Eliminate Hour
7/1/2026
Building Division:
Sign Permit (Admin Review):
Temporary Use Permit (TUP, Admin Review):
Variance (ZA Review):
Wireless Telecommunications Facilities:
Planned Unit Development (PUD):
Exhibit C, Page 10 of 17
7-71
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Building Inspector I/II CBC §109; CRC
§R108; CFC § 107 $77.00-$125.00 Eliminate Hour
7/1/2026
Permit Center Coordinator CBC §109; CRC
§R108; CFC § 107 $96.00-$150.00 Eliminate Hour
7/1/2026
Fire Protection Engineer CBC §109; CRC
§R108; CFC § 107 $112.00-$188.00 Eliminate Hour
7/1/2026
Permit Technician CBC §109; CRC
§R108; CFC § 107 $66.00-$102.00 Eliminate Hour
7/1/2026
Plan Check Engineer CBC §109; CRC
§R108; CFC § 107 $93.00-$159.00 Eliminate Hour
7/1/2026
Plan Check Examiner CBC §109; CRC
§R108; CFC § 107 $89.00-$142.00 Eliminate Hour
7/1/2026
Principal Fire Protection Engineer CBC §109; CRC
§R108; CFC § 107 $117.00-196.00 Eliminate Hour
7/1/2026
Senior Building Inspector CBC §109; CRC
§R108; CFC § 107 $96.00-$150.00 Eliminate Hour
7/1/2026
Senior Permit Technician CBC §109; CRC
§R108; CFC § 107 $74.00-$112.00 Eliminate Hour
7/1/2026
PUBLIC BENEFIT VALUES IN PRECISE PLANS
El Camino Real Precise Plan Reso. No. 17914 $28.55 $28.90 Per Net New Square
Foot In Excess of
1.35 Floor Area
Ratio
8/22/2026
San Antonio Precise Plan Reso. No. 17925 $28.55 $28.90
Per Net New Square
Foot in Excess of
the Base Floor Area
Ratio
8/22/2026
Office Reso. No. 18399 $31.12 $31.80
Per Square Foot in
Excess of 0.4 Floor
Area Ratio
8/22/2026
Residential/Hotel Reso. No. 18399 $6.23 $6.30
Per Square Foot in
Excess of 1.0 Floor
Area Ratio
8/22/2026
NOTE
: Bold font indicates language added, and strikeout indicates language deleted.
East Whisman Precise Plan
(1) Technology Fee is a surcharge applied as 5% of the total permit fee for all Planning, Public Works, and Building permits in the Development Services Fund to recover a portion of the City's annual technology expenditures to accept, process, issue, and inspect development permit activites.
Exhibit C, Page 11 of 17
7-72
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
BUILDING AND FIRE PERMITS ATTACHMENT B
TABLE 1-A
Minimum
Value
Maximum
Value Base Rate Plus $$
For every
(or fraction
thereof)
1 500 77.00 0.00 0
501 2,000 77.00 10.00 100
2,001 25,000 229.00 46.00 1,000
25,001 50,000 1,300.00 33.00 1,000
50,001 100,000 2,139.00 23.00 1,000
100,001 500,000 3,304.00 18.00 1,000
500,001 1,000,000 10,752.00 15.00 1,000
1,000,001 and up 18,650.00 11.00 1,000
Effective 8/22/2026
(2) Amend Endnote 14 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Per Resolution No. 17985, total of these building permit fees (Building Permit, Building Plan Check, Electrical Permit, Electrical Plan Check, Technology Fee) for a solar (photovoltaic) installation is not to exceed $500.00 for single-family and duplex residential properties unless the solar system exceeds 15 kW as detailed below (GC 66015). < 15 kW $500
> 15 kW $500 + $15 per kW above 15
Replace with:
For thermal systems at commercial or multifamily residential properties, the maximum fee is $1,000, plus $7 per kW thermal between 30 kWth to 260 kWth and plus $5 per kWth above 260 kWth.
For thermal systems located at properties with a single-family residence, duplex, or accessory dwelling unit, the maximum fee is $450, plus $15 per kW thermal above 10 kWth.
Exhibit C, Page 12 of 17
7-73
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
ELECTRIC CODE FEES ATTACHMENT C
TABLE 1-B
Effective 8/22/2026
1. Issuing each permit. 77.00 $
2. Dwelling Units
11.10 $ /100 sq. ft.
72.00 $
3. Services
24.30 $
9.10 $
72.00 $
9.10 $
120.70 $
9.10 $
72.00 $
72.00 $
4. Other Than Dwelling Units
0.07 $ per sq. ft.
371.40 $ + 0.04 $ per sq. ft.
742.90 $ + 0.007 $ per sq. ft.
0.07 $ per sq. ft.
371.40 $ + 0.007 $ per sq. ft.
4.06 $ each
7.10 $ each
— Each fixture 200 to 1,000 watts
— Each fixture over 1,000 watts
C. Exterior area illumination, including parking lot light poles.
E. Service change on a commercial, industrial, or apartments (per apartment unit), first 100 amps.
F. Each additional 100 amps or portion thereof for a service change on a commercial, industrial, or apartment (per apartment unit).
G. Temporary service pole with meter or distribution panel.
H. Temporary use of permanent service, commercial or industrial only, with the approval of the administrative authority, per building.
A. Offices, manufacturing plants, restaurants, stores, assembly buildings, R&D buildings, motels, hotels, etc., including lights, receptacles, equipment, other than motors or transformers.
— Up to and including 5,000 sq. ft. is $0.07 per sq. ft. — $366.00 for the first 5,000 sq. ft. plus $0.04 for each additional sq. ft. from 5,001 up to and including 15,000 sq. ft.
— $732.00 for the first 15,000 sq. ft. plus $0.007 per sq. ft. for each additional sq. ft. from 15,001 and up.
B. Shell buildings and warehouses.
— Up to and including 5,000 sq. ft. is $0.07 per sq. ft. — $366.00 for the first 5,000 sq. ft. plus $0.007 for each sq. ft. from 5,001 and up.
D. Each additional 100 amps or portion thereof for a service change on a one- or two-family dwelling unit.
A. New one- or two family-dwellings, including all electrical wiring, devices, appliances, or equipment including service; for each 100 square feet of floor area or fraction thereof, including garage area.
B. New apartment houses, three or more dwelling units, not over three stories in height, including all electrical wiring, devices, appliances, or equipment not including service for each apartment unit including carports and garages.
A. New service, first 100 amps.
B. Each additional 100 amps or portion thereof.
C. Service change, one- or two-family dwelling units, first 100 amps.
Exhibit C, Page 13 of 17
7-74
Table of Contents
ELECTRIC CODE FEES ATTACHMENT C
TABLE 1-B
Effective 8/22/2026
1 - 3 units 9.10 $
4 - 6 units 14.20 $
7 - 10 units 16.20 $
11 - 15 units 23.30 $
16 - 20 units 35.50 $
21 - 30 units 43.60 $
31 - 75 units 62.90 $
76 - 100 units 72.00 $
101 - 500 units 96.40 $
over 500 units 120.70 $
5. Remodels
1 - 3 units 9.10 $
4 - 6 units 14.20 $
7 - 10 units 16.20 $
11 - 15 units 23.30 $
16 - 20 units 35.50 $
21 - 30 units 43.60 $
31 - 75 units 62.90 $
76 - 100 units 72.00 $
101 - 500 units 96.40 $
over 500 units 120.70 $
7.10 $ /each
2.00 $ /each
6. Signs
1 - 10 sq. ft. 47.70 $
11 - 20 sq. ft. 72.00 $
over 20 sq. ft. 120.70 $
NOTES:
B. Each subpanel added and each range, dryer, washer, washer/dryer, water heater, built-in appliance, appliance center, furnace fan, exhaust fan, kitchen hood and fan, garbage disposal, dishwasher, and circulating pump.
C. Each branch circuit greater than 30 amps.
A. Each electric self-contained sign bearing the label of an approved testing agency or fabricated by a licensed fabricating facility, including the branch circuit.
1. Plan check fee for an electrical permit shall be sixty-five percent (65%) of the total electrical permit cost and sixty-five percent (65%) of the technology fee combined.
D. Motors, transformers, generators, welders, furnaces, rectifiers and water Each Hp, KVA, KW, or portion thereof equals 1 unit.
If the square footage method as outlined in Section 2.A is not practical, the following methods may be used to determine the appropriate fees.
A. Each five (5) items (light switches, lights, outlets, or receptacles) in combination shall equal one (1) unit.
Exhibit C, Page 14 of 17
7-75
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
MECHANICAL CODE FEES ATTACHMENT D
TABLE 1-C
Effective 8/22/2026
1. Issuing each permit. $77.00
2. For the installation or relocation of each forced air or gravity-type furnace or burner, including ducts and vents attached to such appliance, up to and including 100,000 BTUs or 8.3 tons. $24.30
3. For the installation or relocation of each forced air or gravity-type furnace or burner, including ducts and vents attached to such appliance over 100,000 BTUs or 8.3 tons. $31.40
4. For the installation or relocation of each floor furnace, including vent. $24.30
5. For the installation or relocation of each suspended heater, recessed wall heater, or floor-mounted unit heater.
$24.30
6. For the installation, relocation, or replacement of each appliance vent installed and not included in an appliance permit.
$14.20
7. For the repair of, alteration of, or addition to each heating appliance, refrigeration unit, cooling unit, absorption unit; or each heating, cooling, absorption, or evaporative cooling system, including installation of controls regulated by this Code.
$24.30
8. For the installation or relocation of each boiler or compressor, up to and including 3 horsepower; or each absorption system up to and including 100,000 BTUs or 8.3 tons. $24.30
9. For the installation or relocation of each boiler or compressor over 3 horsepower, up to and including 15 horsepower; or each absorption system over 100,000 BTUs up to and including 500,000 BTUs or 8.3-42 tons. $47.70
10. For the installation or relocation of each boiler or compressor over 15 horsepower, up to and including 30 horsepower; or each absorption system over 500,000 BTUs, up to and including 1,000,000 BTUs or 42-84 tons.
$62.90
11. For the installation or relocation of each boiler or compressor over 30 horsepower, up to and including 50 horsepower; or for each absorption system over 1,000,000 BTUs, up to and including 1,750,000 BTUs or 84-146 tons.
$96.40
12. For the installation or relocation of each boiler or refrigeration compressor over 50 horsepower, or each absorption system over 1,750,000 BTUs or over 146 tons. $169.50
13. For each air-handling unit, up to and including 10,000 cubic feet per minute, including ducts attached to the cooling unit, evaporative cooler, or absorption unit for which a permit is required elsewhere in the Code.
$19.20
14. For each air-handling unit over 10,000 cubic feet per minute. $29.40
15. For each evaporative cooler other than portable types. $19.20
16. For each ventilation fan connected to a single duct. $14.20 Exhibit C, Page 15 of 17
7-76
Table of Contents
MECHANICAL CODE FEES ATTACHMENT D
TABLE 1-C
Effective 8/22/2026
17. For each ventilation system which is not a portion of any heating or air conditioning system authorized by a permit.
$19.20
18. For the installation of each residential-type hood which is served by mechanical exhaust, including the ducts for such hood.
$19.20
19. For the installation of each commercial hood, which contains a fire suppression system and requires Fire Department inspection, served by a mechanical exhaust including the ducts for such hood. $72.00
20. For the installation or relocation of each domestic-type incinerator. $31.40
21. For the installation or relocation of each commercial or industrial-type incinerator. $145.10
22. For each appliance or piece of equipment regulated by this Code, but not classed in other appliance categories or for which no other fee is listed in this Code. $24.30
NOTES:
1. Plan check fee for a mechanical permit shall be sixty-five percent (65%) of the total mechanical permit cost and sixty-five percent (65%) of the technology fee combined.
Exhibit C, Page 16 of 17
7-77
Table of Contents
FEE SCHEDULE - COMMUNITY DEVELOPMENT DEPARTMENT
PLUMBING CODE FEES ATTACHMENT E
TABLE 1-D
Effective 8/22/2026
1. Issuing each permit. $77.00
2. For each plumbing fixture or trap or set of fixtures on one trap. $9.10
3. For the installation, alteration, or repair of water piping and/or water treatment equipment to a fixture, building, or unit.
$9.10
4. For each building sewer. $33.40
5. Rainwater systems—per drain or downspout. $14.20
6. For each private sewage disposal system. $47.70
7. For each water heater, not including gas lines or vents. $14.20
8. For each gas piping system of one (1) to four (4) outlets. $9.10
9. For each gas piping system of five (5) or more outlets, fee per outlet. $3.04
10. For each industrial waste pretreatment interceptor, including its trap and vent and kitchen-type grease interceptors functioning as a fixture trap.
$120.70
11. For repair or alteration of drainage or vent piping. $9.10
12. For each lawn sprinkler system on any one meter, including backflow protection devices thereof. $9.10
13. For vacuum breakers or any backflow protective devices on tanks, vats, etc.; or for installation of same on unprotected plumbing fixtures, including necessary water piping:
One (1) to four (4) $9.10
Five (5) or more each. $3.04
NOTES:
1. Plan check fee for a plumbing permit shall be sixty-five percent (65%) of the total plumbing permit cost and sixty-five percent (65%) of the technology fee combined.
Exhibit C, Page 17 of 17
7-78
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
CENTER FOR THE PERFORMING ARTS
Additional
Service Staff:
House Manager 38.100 $44.00 $46.00 Hour 7/1/2026
House Manager OT 38.100 $66.00 $70.00 Hour 7/1/2026
Stagehand 38.100 $49.00 $52.00 Hour 7/1/2026
Stagehand OT 38.100 $74.00 $78.00 Hour 7/1/2026
Ticket Services Assistant 38.100 Labor + 20% Eliminate Hour 7/1/2026
Ticket Services Assistant OT 38.100 Labor + 20% Eliminate Hour 7/1/2026 Ticket Services Representative 38.100 Labor + 20% Eliminate Hour 7/1/2026 Ticket Services Representative OT 38.100 Labor + 20% Eliminate Hour 7/1/2026 Ticket Services Supervisor Manager 38.100 Labor + 20% Labor + 20% Hour 7/1/2026 Ticket Services Manager OT 38.100 Labor + 20% Eliminate Hour 7/1/2026 Administrative Fee for Late Payment 38.100 $137.00 $144.00 Fixed 7/1/2026 Additional Marketing Services
Audience Services and Marketing 38.100 Labor + Mat. +
20%
Labor + Mat. +
20% Variable 7/1/2026
Additional Cleaning Cleaning and
Restorations 38.100 Labor + Mat. +
20% $250.00 Variable
Hour 7/1/2026
N/A $2.00 Eliminate
Ticket $0.01-$29.99
plus comp tickets
>10% of capacity
7/1/2026
N/A $3.00 $3.00
Ticket >$30.00 plus
comp tickets >10%
of capacity All
Ticket
7/1/2026
Late Booking 38.100 Labor + 20% Eliminate Hour 7/1/2026 Office Additional Supplies 38.100 Cost + 20% Eliminate Cost Recovery 7/1/2026 Technical Services 38.100 Labor + Mat. +
20% Eliminate Variable
7/1/2026
Damage Repair 38.100 N/A Cost + 20% Cost Recovery 7/1/2026 Alcohol Permit Fee For Reception 38.100 N/A $125.00 Event 7/1/2026 Returned Check Fee 38.100 N/A $75.00 Fixed 7/1/2026
Event Change Fee
(1)
Changes made by client within 30
days of event start date 38.100 N/A $100 Fixed 7/1/2026 Changes made by client within 7
days of event start date through
event end date
38.100 N/A $250 Fixed 7/1/2026
Ticket Services:
Fax/Mail/Phone 38.100 $3.00 Eliminate Ticket
7/1/2026
Group Orders (≥10 tickets) 38.100 $23.00 $25.00 Order 7/1/2026 Mailing Labels 38.100 Labor + Mat. +
20% Eliminate Variable
7/1/2026
Mailing List Services 38.100 Labor + Mat. +
20% Eliminate Variable
7/1/2026
Order Report 38.100 Labor + 20% Eliminate Cost 7/1/2026 Sales > 50% Capacity (TheatreWorks
onl
y per contract) 38.100 $1.50 Eliminate Ticket 7/1/2026
Facility Use Fee (FUF)—based on
highest ticket value of arrangement
(event) (excludes school matinee time
performances)
Exhibit D, Page 1 of 13
7-79
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Sales Report 38.100 Labor + 20% Eliminate Daily 7/1/2026 Subscription Series Setup(2) 38.100 $250.00 $250.00 Variable 7/1/2026 Support Personnel 38.100 Labor + 20% Eliminate Cost 7/1/2026 Ticket Purchase Convenience Fee:
$0.00-$10.00 38.100 No Charge Eliminate Ticket 7/1/2026 $10.01-$15.00 38.100 $2.50 Eliminate Ticket 7/1/2026
$15.01-$25.00 38.100 $3.00 Eliminate Ticket 7/1/2026
$25.01-$45.00 38.100 $4.00 Eliminate Ticket 7/1/2026
$0.00-$45.00 38.100 N/A $3.00 Ticket 7/1/2026
$45.01-$65.00 38.100 $5.50 $5.00 Ticket 7/1/2026
>$65.00 38.100 $7.50 $7.00 Ticket 7/1/2026
Ticket Reprint (nonsubscribers) 38.100 $1.00 or $5.00 Eliminate Ticket or Order 7/1/2026
Ticket Services Reports 38.100 Labor + Mat. +
20% Eliminate Variable 7/1/2026
Ticket Services Setup 38.100 Labor + Mat. +
20% Eliminate Variable
7/1/2026
Ticket Supplies 38.100 Cost + 20% Eliminate Variable 7/1/2026 Transaction (web sale) 38.100 $5.00 Eliminate Order 7/1/2026 Ticket Stock:
MainStage (online contract) 38.101 $30.00 Eliminate Event 7/1/2026 SecondStage (online contract) 38.101 $20.00 Eliminate Event 7/1/2026 Resident Company
38.101/CP H-5 $15.00 Eliminate Hour 7/1/2026
38.101/CP H-5 $175.00 Eliminate Day (includes
overnight) 7/1/2026
38.101/CP H-5 $1,175.00 Eliminate Week (7 days) 7/1/2026 Lobby Rotunda(3) 38.101/CP H-5 $75.00 $75.00 Hour 7/1/2026 MainStage:
Weekend:
8 Hours/1 Ticketed
Performance(4), (5), (6), (7) 38.101/CP H-5
$1,130 or 9-25%
of gross year 1;
$1,310 or 9-25%
of gross year 2;
$1,520 or 9-25%
of gross year 3
FY 2026-27:
$1,310 or 9-25%
of gross revenue;
FY 2027-28:
$1,520 or 9-25%
of gross revenue
Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(4), (8) 38.101/CP H-5
$1,856 year 1;
$2,153 year 2;
$2,498 year 3
FY 2026-27:
$2,153;
FY 2027-28:
$2,498
Event 7/1/2026
Event/Additional Hours 38.101/CP H-5
$93 year 1;
$108 year 2;
$125 year 3
FY 2026-27:
$108;
FY 2027-28: $125
Hour 7/1/2026
Nonevent/Technical/Rehearsal
(9) 38.101/CP H-5
$93 year 1;
$108 year 2;
$125 year 3
FY 2026-27:
$108;
FY 2027-28: $125
Hour 7/1/2026
Dressing Rooms/Green Room
Exhibit D, Page 2 of 13
7-80
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Weekday:
8 Hours/1 Ticketed
Performance(4), (5), (6), (7) 38.101; CP H-5
$725 or % of
gross year 1;
$841 or % of
gross year 2;
$976 or % of
gross year 3
FY 2026-27: $841
or 9-25% of gross
revenue;
FY 2027-28: $976
or 9-25% of gross
revenue
Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(4), (8) 38.101; CP H-5
$1,450 year 1;
$1,682 year 2;
$1,951 year 3
FY 2026-27:
$1,682;
FY 2027-28:
$1,951
Event 7/1/2026
Event/Additional Hours 38.101; CP H-5
$93 year 1;
$108 year 2;
$125 year 3
FY 2026-27:
$108;
FY 2027-28: $125
Hour 7/1/2026
Nonevent/Technical/Rehearsal
(9) 38.101; CP H-5
$93 year 1;
$108 year 2;
$125 year 3
FY 2026-27:
$108;
FY 2027-28: $125
Hour 7/1/2026
ParkStage:
8 Hours/1 Ticketed Performance
(5), (6),
(7) 38.101; CP H-5
$232 or % of
gross year 1;
$269 or % of
gross year 2;
$304 or % of
gross year 3
FY 2026-27:
$269 or 9-25% of
gross revenue;
FY 2027-28: $304
or 9-25% of gross
revenue
Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(8), (9) 38.101; CP H-5
$232 year 1;
$269 year 2;
$304 year 3
FY 2026-27:
$269;
FY 2027-28: $304
Event 7/1/2026
Event/Additional Hours 38.101; CP H-5
$23 year 1;
$27 year 2;
$31 year 3
FY 2026-27: $27;
FY 2027-28: $31 Hour 7/1/2026
Nonevent/Technical/Rehearsal
(weekday and weekend)
(9) 38.101; CP H-5
$23 year 1;
$27 year 2;
$31 year 3
FY 2026-27: $27;
FY 2027-28: $31 Hour 7/1/2026
Rehearsal Studio (no min.; no tech or
front-of-house services) 38.101; CP H-5
$29 year 1;
$34 year 2;
$39 year 3
FY 2026-27: $34;
FY 2027-28: $39 Hour 7/1/2026
38.101; CP H-5 $50.00 $50.00 Hour 7/1/2026
38.101; CP H-5 $510.00 $510.00 Day (includes
overni
ght) 7/1/2026
38.101; CP H-5 $3,575.00 Eliminate Week (7 days) 7/1/2026 Scene Shop/Storage(3)
Exhibit D, Page 3 of 13
7-81
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
SecondStage:
8 Hours/1 Ticketed Performance(6), (7) 38.101; CP H-5
$232 or % of
gross year 1;
$269 or % of
gross year 2;
$304 or % of
gross year 3
FY 2026-27: $269
or 9-25% of gross
revenue;
FY 2027-28: $304
or 9-25% of gross
revenue
Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(8) 38.101; CP H-5
$406 year 1;
$471 year 2;
$546 year 3
FY 2026-27:
$471;
FY 2027-28: $546
Event 7/1/2026
Event/Additional Hours 38.101; CP H-5
$23 year 1;
$27 year 2;
$31 year 3
FY 2026-27: $27;
FY 2027-28: $31 Hour 7/1/2026
Meeting (M-F 8:00 a.m. - 5:00 p.m.; 1
-
hour increments, no min.; no tech or
front-of-house services)
38.101; CP H-5
$23 year 1;
$27 year 2;
$31 year 3
Eliminate Hour
7/1/2026
Nonevent/Technical/Rehearsal
(weekday and weekend)(3), (9) 38.101; CP H-5
$23 year 1;
$27 year 2;
$31 year 3
FY 2026-27: $27;
FY 2027-28: $31 Hour 7/1/2026
All Nonprofits (501(c)(3))
38.101/CP H-5 $15.00 Eliminate Hour 7/1/2026
38.101/CP H-5 $175.00 Eliminate Day (includes
overnight) 7/1/2026
38.101/CP H-5 $1,175.00 Eliminate Week (7 days) 7/1/2026 Lobby Rotunda(3) 38.101/CP H-5 $75.00 $75.00 Hour 7/1/2026 MainStage:
Weekend:
8 Hours/1 Ticketed
Performance(2), (3), (4), (5), (7) 38.101/CP H-5 $1,650 or 9%- 20% gross
$1,975 or 9% -
25% gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(3), (4), (6), (8) 38.101/CP H-5
$2,275.00
(incl. $600.00
FUF
)
$2,275.00 Event 7/1/2026
Event/Additional Hours(3) 38.101/CP H-5 $175.00 $200.00 Hour 7/1/2026 Nonevent/Technical/Rehearsal(3),
(9) 38.101/CP H-5 $175.00 $200.00 Hour 7/1/2026
Weekday:
8 Hours/1 Ticketed
Performance(3), (5), (7) 38.101; CP H-5 $1,650 or 9%-
25% of gross
$1,775 or 9% -
25% gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(3), (6), (8) 38.101; CP H-5 $1,650.00 $1,975.00 Event 7/1/2026 Event/Additional Hours(3) 38.101; CP H-5 $130.00 $155.00 Hour 7/1/2026 Nonevent/Technical/Rehearsal(3),
(9) 38.101; CP H-5 $130.00 $155.00 Hour 7/1/2026
Dressing Rooms/Green Room
Exhibit D, Page 4 of 13
7-82
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
ParkStage:
8 Hours/1 Ticketed Performance(2), (3),
(7) 38.101; CP H-5 $440 or 9%-25%
of gross
$440 or 9%-25%
of gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(3), (6), (8), (9) 38.101; CP H-5 $440.00 $440.00 Event 7/1/2026
38.101; CP H-5 $50.00 $50.00 Hour 7/1/2026
38.101; CP H-5 $510.00 $510.00 Day (includes
overnight) 7/1/2026
38.101; CP H-5 $3,575.00 Eliminate Week (7 days) 7/1/2026 SecondStage:
8 Hours/1 Ticketed Performance(2), (3),
(5), (7) 38.101; CP H-5 $475 or 9%-25%
of gross
$500 or 9%-25%
of gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(2), (3), (6), (8) 38.101; CP H-5
$550.00
(incl. $150.00
FUF
)
$600.00 Event 7/1/2026
Event/Additional Hours(2), (3) 38.101; CP H-5 $75.00 $75.00 Hour 7/1/2026 Meeting (M-F 8:00 a.m. - 5:00 p.m.; 1-
hour increments, no min.; no tech or
front of house services)
38.101; CP H-5 $75.00 Eliminate Hour
7/1/2026
Nonevent/Technical/Rehearsal
(weekday and weekend)(2), (3), (9) 38.101; CP H-5 $75.00 $75.00 Hour 7/1/2026 All Commercial
38.101/CP H-5 $40.00 Eliminate Hour 7/1/2026
38.101/CP H-5 $400.00 Eliminate Day (includes
overnight) 7/1/2026
38.101/CP H-5 $2,775.00 Eliminate Week (7 days) 7/1/2026 Lobby Rotunda(3) 38.101/CP H-5 $175.00 $250.00 Hour 7/1/2026 Lobby (if Stage also rented) 38.101; CP H-5 $130.00 Eliminate Hour 7/1/2026 MainStage:
8 Hours/1 Ticketed Performance(5), (7),
(8) 38.101/CP H-5 $3,300 + 7.5% of
gross
$3,300 + 7.5% of
gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(6), (8) 38.101/CP H-5 $4,300.00 $4,300.00 Event 7/1/2026 Nonevent/Technical/ Rehearsal(9) 38.101/CP H-5 $250.00 $250.00 Hour 7/1/2026 ParkStage:
8 Hours/1 Ticketed Performance(5), (7) 38.101/CP H-5 $880.00 + 7.5% Gross
$880.00 + 7.5%
Gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(6), (8) 38.101; CP H-5 $880.00 $880.00 Event 7/1/2026
Nonevent/Technical/Rehearsal
(weekday and weekend)
(9) 38.101; CP H-5 $100.00 $100.00 Hour 7/1/2026
38.101; CP H-5 $85.00 $85.00 Hour 7/1/2026
38.101; CP H-5 $900.00 $900.00 Day (includes
overnight) 7/1/2026
38.101; CP H-5 $6,350.00 Eliminate Week (7 days) 7/1/2026 Scene Shop/Storage(3)
Scene Shop/Storage(3)
Dressing Rooms/Green Room
Exhibit D, Page 5 of 13
7-83
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
SecondStage:
8 Hours/1 Ticketed Performance(5), (7) 38.101; CP H-5 $950.00 + 7.5% Gross
$950.00 + 7.5%
Gross Event 7/1/2026
8 Hours/1 Nonticketed
Performance
(6), (8) 38.101; CP H-5
$1,100.00
(incl. $150.00
FUF
)
$1,100.00 Event 7/1/2026
Meeting (M-F 8:00 a.m. - 5:00 p.m.; 1-
hour increments, no min.; no tech or
front of house services)
38.101; CP H-5 $150.00 Eliminate Hour
7/1/2026
Nonevent/Technical/Rehearsal
(weekday and weekend)(9) 38.101; CP H-5 $150.00 $150.00 Hour 7/1/2026 Technical Production Services
Marley Floor:
MainStage 38.101; CP H-5 $125.00 $127.00
Performance or
Rehearsal
(incl. tape)
7/1/2026
SecondStage 38.101; CP H-5 $75.00 $76.00
Performance or
Rehearsal
(incl. tape)
7/1/2026
Follow Spot 38.101; CP H-5 $7.50 Eliminate
Follow Spot/
Performance or
Rehearsal
7/1/2026
Lighting Gel 38.100 Cost + 20% Eliminate Arrangement 7/1/2026 Piano Use:
Steinway Rental, includes one tuning 38.100 $350.00 $350.00 Arrangement
Contract (including
initial tuning)
7/1/2026
Additional Piano Use (>6 uses) 38.100 20% of Initial Use (see above) Eliminate Performance
and/or Rehearsal 7/1/2026
Audio Systems:
Plaza Audio System 38.100 $1,000.00 Eliminate
Full System/
Performance or
Rehearsal
7/1/2026
Portable Audio System 38.100
$20.00
(included in
ParkStage rental)
Eliminate Performance or
Rehearsal 7/1/2026
Specialty & Wireless Microphone 38.100 $15.00 $15.00
Microphone/
Performance or
Rehearsal
7/1/2026
Video Projector Rental:
Wireless Microphone 38.100 $15.00 Eliminate
Microphone/
Performance or
Rehearsal
7/1/2026
FORESTRY/PARKS
Heritage Tree:
Application 32.28-32.30 $169.00 $178.00 First Tree/Site 7/1/2026 Exhibit D, Page 6 of 13
7-84
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Additional Tree 32.28-32.30 $58.00 $61.00 Tree/Site 7/1/2026 Removal Appeal 32.31 $325.00 $350.00 Fixed 7/1/2026
Security Deposit Community Tree
Master Plan Permit+Cost Eliminate Fixed
7/1/2026
Tree Replacement Community Tree
Master Plan $1,785.00 $1,881.00 Tree 7/1/2026
RECREATION
Aquatics:
Aquatics classes (Aquacize, Aquatic Fitness, Deep Water Exercise):
Lap Swim Day Pass (NR) 38.8 $7.50 $9.00 Day
Lap Swim Day Pass - Senior (R) 38.8 N/A $3.00 Day 7/1/2026 Lap Swim Day Pass - Senior (NR) 38.8 N/A $5.00 Day 7/1/2026 Lap Swim Pass (R) 38.8 $99.00 $102.00 Pass (25 swims) 7/1/2026 Lap Swim Pass (NR) 38.8 $124.00 $143.00 Pass (25 swims) 7/1/2026 Lap Swim Pass—Senior (R) 38.8 $34.00 $40.00 Pass (25 swims) 7/1/2026 Lap Swim Pass—Senior (NR) 38.8 $43.00 $62.00 Pass (25 swims) 7/1/2026 Pool Rental:
Lifeguard—MV Resident/
Business 38.8 $27.00 Eliminate Hour
7/1/2026
Lifeguard—Nonresident 38.8 $29.00 Eliminate Hour 7/1/2026 Lifeguard 38.8 N/A $28.00 Hour 7/1/2026
Recreation Swim Day Pass:
Adult (NR) 38.8 $6.25 $8.00 Day 7/1/2026
Child (NR) 38.8 $5.00 $6.00 Day 7/1/2026
Senior (R) 38.8 N/A $4.00 Day 7/1/2026
Senior (NR) 38.8 N/A $6.00 Day 7/1/2026
Family (R) 38.8 $11.00 $15.00 Day 7/1/2026
Family (NR) 38.8 $20.00 $30.00 Day 7/1/2026
Spectator 38.8 $3.00 Eliminate Day
7/1/2026
Spectator (NR) 38.8 $4.00 Eliminate Day 7/1/2026
Recreation Swim Season Pass:
Family (Residents Only) 38.8 $155.00 $155.00 Pass 7/1/2026 Banners:
Banner Application 22.58 $175.00 $184.00 Fixed 7/1/2026 Banner Hanging:
Castro Street 22.58 $368.00 $388.00 Fixed/Banner 7/1/2026 El Camino Real 22.58 $368.00 $388.00 Fixed/Banner 7/1/2026 Light Post 22.58 Variable Eliminate Full Cost
7/1/2026
Camps:
Elementary (including sports):
Resident 38.8 $5.00-$7.00 $5.10-$7.10 Hour + trip fees 7/1/2026 Nonresident 38.8 $6.25-$8.75 $6.50-$9.00 Hour + trip fees 7/1/2026 Preschool (R) 38.8 $7.75 $7.85 Hour 7/1/2026
Preschool (NR) 38.8 $9.75 $9.85 Hour 7/1/2026
Teen (R) 38.8 $4.50-$5.50 $4.60-$5.60 Hour + trip fees 7/1/2026 Teen (NR) 38.8 $6.00-$7.00 $6.10-$7.10 Hour + trip fees 7/1/2026 Classes:
Holiday (R) 38.8 $16.00-$25.00 $16.25-$25.50 Hour 7/1/2026 Holiday (NR) 38.8 $20.00-$31.00 $20.25-$32.00 Hour 7/1/2026 Exhibit D, Page 7 of 13
7-85
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Preschool/Playschool/School
Year/Tot Time
(R) 38.8 $7.75 $7.85 Hour 7/1/2026
Preschool/Playschool/School
Year/Tot Time
(NR) 38.8 $9.75 $9.85 Hour 7/1/2026
Dances:
Senior (Advance) N/A $4.25 Eliminate Event 7/1/2026
Senior (At Door) N/A $5.00 Eliminate Event 7/1/2026
Deer Hollow Farm:
Summer Camps:
S. C. Co. or MROSD Res. 38.8; MROSD $258.00 Eliminate Week 7/1/2026 Dog Classes/Shows, Rentals 38.17 $768.00 Eliminate Annual (1 night/ week/year) 7/1/2026
Facility and Field Reservation/Rental:
BBQ Reservations:
Group Cancellation (at least
within 2 weeks prior) 38.6.e $22.00 $25.00 Fixed 7/1/2026 Family Table Cancellation (at least
2 weeks
prior) 38.6.e N/A $5.00 Fixed 7/1/2026
Family Tables (day of) 38.6.e $21.00 Eliminate Table 7/1/2026 Group (half-day) (9:00 a.m. to
2:00 p.m. or 3:00 p.m. to sunset) 38.6.e $77.00 Eliminate Section 7/1/2026
Cancellation of Facility Rental (Aquatic Facilities):
Within 1 month 38.3.g; CP H-5 N/A 50% of Rental Fee 7/1/2026 Within 3 months 38.3.g; CP H-5 N/A 25% of Rental Fee 7/1/2026 Within 6 months 38.3.g; CP H-5 N/A 10% of Rental Fee 7/1/2026 Facility Rentals - Adobe Building:
Nonprofit/Community Group:
Peak (one-time/year special) 38.3.g; CP H-5 $92.00 Eliminate Hour 7/1/2026
Peak (subsequent to one-
time/year special) 38.3.g; CP H-5 $182.00 Eliminate Hour 7/1/2026 Facility Rentals—Community Center—Elm Room:
MV Resident/Business:
Peak 38.3.g; CP H-5 $38.00 Eliminate Hour 7/1/2026
Field Rentals:
Application (R) (does not apply to
Council-Recognized Youth Sports
Organizations (CRYSO)/Youth
Nonprofit (YNP)/school rental
38.3.g $26.00 Eliminate Fixed
7/1/2026
Application (NR) 38.3.g $32.00 Eliminate Fixed 7/1/2026 Processing Fees:
Class Refunds/Transfers/Contract
Amendments, etc. 38.3 g; 38.8 $5.00 $5.00 Transaction 7/1/2026 Yard Sale Plot 38.8 $21.00 Eliminate Space 7/1/2026
SHORELINE AT MOUNTAIN VIEW
Boat Launch:
Sailboats N/A $5.00 Eliminate Fixed 7/1/2026
Other N/A $4.00 Eliminate Fixed 7/1/2026
Exhibit D, Page 8 of 13
7-86
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Special Event:
Parks Trails and Open Space Worker
Fee 38.3.g; CP H-5 $297.87 $314.00 Hour 7/1/2026
SHORELINE GOLF LINKS
Membership Program
Senior Member (Resident) Agreement N/A $1,969.00 Annual 7/1/2026 Senior Member (Non-resident) Agreement N/A $3,420.00 Annual 7/1/2026 Regular Member (Resident) Agreement N/A $2,500.00 Annual 7/1/2026 Regular Member (Non-resident) Agreement N/A $3,780.00 Annual 7/1/2026 Initial Set-up Agreement N/A $99.00 One Time 7/1/2026
Frequent Player - Resident:
Junior (≤17) (Annual) 38.8 $465.00 Eliminate Fixed 7/1/2026 Junior Initial Set-Up 38.8 $99.00 Eliminate Junior Plan (One-Time) 7/1/2026
Regular Play (Annual)—Gold 38.8 $3,355.00 Eliminate Fixed 7/1/2026 Regular Play (Annual Family) 38.8 $5,000.00 Eliminate Fixed 7/1/2026 Regular (M-F/Annual) - Silver 38.8 $2,300.00 Eliminate Fixed 7/1/2026 Regular (M-F/Annual Family) 38.8 $3,000.00 Eliminate Fixed 7/1/2026 Regular (M-F/Quarterly) 38.8 $710.00 Eliminate Fixed 7/1/2026 Regular Initial Set-Up 38.8 $149.00 Eliminate Plan (One-Time) 7/1/2026 Senior (M-F/Annual) 38.8 $1,790.00 Eliminate Fixed 7/1/2026 Senior (M-F/Annual Family) 38.8 $2,860.00 Eliminate Fixed 7/1/2026 Senior (M-F/Quarterly) 38.8 $535.00 Eliminate Fixed 7/1/2026 Senior Initial Set-Up 38.8 $99.00 Eliminate Senior Plan (One-Time) 7/1/2026
Twilight (Annual) 38.8 $1,435.00 Eliminate Fixed 7/1/2026 Twilight (Annual Family) 38.8 $2,295.00 Eliminate Fixed 7/1/2026 Twilight Initial Set-Up 38.8 $99.00 Eliminate Twilight Plan (One-Time) 7/1/2026
Frequent Player - Non-Resident:
Junior (≤17) (Annual) 38.8 $515.00 Eliminate Fixed 7/1/2026 Junior Initial Set-Up 38.8 $99.00 Eliminate Junior Plan (One-Time) 7/1/2026
Regular Play (Annual)—Gold 38.8 $3,600.00 Eliminate Fixed 7/1/2026 Regular Play (Annual Family) 38.8 $5,350.00 Eliminate Fixed 7/1/2026 Regular (M-F/Annual) - Silver 38.8 $2,475.00 Eliminate Fixed 7/1/2026 Regular (M-F/Annual Family) 38.8 $3,195.00 Eliminate Fixed 7/1/2026 Regular (M-F/Quarterly) 38.8 $775.00 Eliminate Fixed 7/1/2026 Regular Initial Set-Up 38.8 $149.00 Eliminate Plan (One-Time) 7/1/2026 Senior (M-F/Annual) 38.8 $1,860.00 Eliminate Fixed 7/1/2026 Senior (M-F/Annual Family) 38.8 $3,000.00 Eliminate Fixed 7/1/2026 Senior (M-F/Quarterly) 38.8 $565.00 Eliminate Fixed 7/1/2026 Senior Initial Set-Up 38.8 $99.00 Eliminate Senior Plan (One-Time) 7/1/2026
Twilight (Annual) 38.8 $1,545.00 Eliminate Fixed 7/1/2026 Twilight (Annual Family) 38.8 $2,300.00 Eliminate Fixed 7/1/2026 Twilight Initial Set-Up 38.8 $99.00 Eliminate Twilight Plan (One-Time) 7/1/2026
Exhibit D, Page 9 of 13
7-87
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Green Fees (18 holes):
Super Twilight:
Regular Agreement Up to $30.00 Up to $33.00 Fixed 7/1/2026 Resident Agreement Up to $22.00 Up to $24.00 Fixed 7/1/2026 Weekday (M-F):
Mid-Day Afternoon (March-
October, 2 hours prior to twilight)
Resident
Agreement Up to $37.00 Up to $50.00 Fixed 7/1/2026
Mid-Day (March-October, 2 hours
prior to twilight) Resident Agreement N/A Up to $41.00 Fixed 7/1/2026 Regular Agreement Up to $52.00 Up to $55.00 Fixed 7/1/2026 Resident Agreement Up to $45.00 Up to $46.00 Fixed 7/1/2026 Senior (≥60) Agreement Up to $41.00 Up to $44.00 Fixed 7/1/2026 Senior Resident (≥60) Agreement Up to $34.00 Up to $35.00 Fixed 7/1/2026 Twilight Back 9 Regular Agreement Up to $39.00 Up to $40.00 Fixed 7/1/2026 Twilight Back 9 Resident Agreement Up to $30.00 Up to $31.00 Fixed 7/1/2026 All Others Agreement Up to $46.00 Up to $50.00 Fixed 7/1/2026 Weekends/Holidays:
Junior (≤17) Agreement Up to $23.00 Up to $26.00 Fixed 7/1/2026 Regular Agreement Up to $68.00 Up to $70.00 Fixed 7/1/2026 Resident Agreement Up to $59.00 Up to $61.00 Fixed 7/1/2026 Twilight Back 9 Regular Agreement Up to $39.00 Up to $42.00 Fixed 7/1/2026 Lessons:
Contract Instructor:
November-March Agreement $500.00 (min.)
$600.00 (min.)
per individual
instructor
Month
(as established in
individual contract)
7/1/2026
April-October Agreement $600.00 (min.)
$1,200.00 (min.)
per individual
instructor
Month
(as established in
individual contract)
7/1/2026
Staff Instruction:
Lesson with Head Pro Agreement N/A Up to $180/hour Hourly Individual Lesson 7/1/2026
Lesson with Assistant Pro Agreement N/A Up to $150/hour Hourly Individual Lesson 7/1/2026
Group Lesson - Adult Agreement N/A Up to $150 Variable Length, Per Adult 7/1/2026
Advanced Junior Golf Academy -
Annual Tuition Agreement N/A Up to $5,000 Annual 7/1/2026 Advanced Junior Golf Academy -
Monthl
y Tuition Agreement N/A Up to $650 Monthly 7/1/2026
Intermediate Junior Golf Group
Class Agreement N/A Up to $500 Monthly 7/1/2026
Loyalty Program:
Annual Fee Agreement $50.00 $75.00 Fixed 7/1/2026
Green Fees—Super Twilight:
Regular Agreement $29.00 Up to $26.00 Fixed 7/1/2026
Exhibit D, Page 10 of 13
7-88
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Resident Agreement $21.00 Up to $17.00 Fixed 7/1/2026
Green Fees—Weekday—Players Club:
Regular Agreement Up to $50.00 Up to $48.00 Fixed 7/1/2026 Resident Agreement Up to $42.00 Up to $39.00 Fixed 7/1/2026 Senior (≥60) Agreement Up to $39.00 Up to $37.00 Fixed 7/1/2026 Senior Resident (≥60) Agreement Up to $32.00 Up to $28.00 Fixed 7/1/2026 Twilight Regular Agreement Up to $36.00 Up to $33.00 Fixed 7/1/2026 Twilight Back 9 Resident Agreement Up to $29.00 Up to $24.00 Fixed 7/1/2026 Green Fees—Weekend/Holidays—Players Club:
Regular Agreement Up to $65.00 Up to $63.00 Fixed 7/1/2026 Resident Agreement Up to $56.00 Up to $54.00 Fixed 7/1/2026 Twilight Back 9 Regular Agreement Up to $37.00 Up to $35.00 Fixed 7/1/2026 Twilight Back 9 Resident Agreement Up to $30.00 Up to $25.00 Fixed 7/1/2026 NCGA/PWGA Member Club Play Day Rates:
Shoreline Seniors Agreement Up to $32.00 Up to $34.00 Fixed 7/1/2026 Shoreline Women Agreement Up to $32.00 Up to $34.00 Fixed 7/1/2026 Shoreline Golf Club Agreement Up to $52.00 Up to $54.00 Fixed 7/1/2026 Golf Car:
18 Holes Agreement $38.00 $40.00 Day 7/1/2026
Member Clubs Agreement $19.00 Eliminate Day 7/1/2026
Rentals:
Range Balls—Weekday:
Jumbo Bucket Agreement $18.00 $20.00 Fixed/Player 7/1/2026 Range Balls—Weekends/Holidays:
Jumbo Bucket Agreement $20.00 $22.00 Fixed/Player 7/1/2026 Large Bucket Agreement $19.00 $20.00 Fixed/Player 7/1/2026 Tournaments:
All Day Course Closure (depending on time of year and staff approval):
Friday (per-player min.) Agreement Up to $80.00 Up to $10,000 Fixed/Player
Additional
Flat Rate
7/1/2026
Saturday (per-player min.) Agreement Up to $90.00 Up to $15,000 Fixed/Player
Additional
Flat Rate
7/1/2026
Shotgun Tournaments:
Shotgun Tournament Premium (min. 60 players):
Friday Agreement Up to $82.00 Up to $85.00 Fixed/Player Additional 7/1/2026
Saturday Agreement Up to $92.00 Up to $115.00 Fixed/Player Additional 7/1/2026
Other Tournament:
Golf Car Rental (mandatory) Agreement $19.00 $20.00 Fixed/Player 7/1/2026 NOTE
: Bold font indicates language added, and strikeout indicates language deleted. (1) Fee applies to each change. No limit.
Exhibit D, Page 11 of 13
7-89
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
(2) Amend Endnote 32 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
The fee structure for nonprofit renters of the SecondStage may be applied to booking events that are live performances (music, theatre, dance, or comedy improvisation (not film/video)).
Replace with:
Subscription series: the charge will appear on the first production invoice of a series. (3) Amend Endnote 27 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Minimum four hours required for use of any café, dressing or green rooms, lobby, rehearsal studio, scene shop, or storage.
Replace with:
Minimum four hours required for all reservations, except Rotunda associated with the rental of a stage, which is reserved in one (1) hour increments.
(4) Amend Endnote 11 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Base fees are rounded to the nearest $25.00.
Replace with:
Weekends are Friday, Saturday and Sunday
(5) Amend Endnote 26 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Assessed on single tickets (not subscription tickets) if TheatreWorks (TW) total ticket sales exceeds 50% of total event capacity (per TW contract).
Replace with:
The multiple ticketed performance day rate is 1.5 times the single performance rate. (6) Amend Endnote 28 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Percentage of gross receipts depends on each Home Company contract approved by Council.
Replace with:
Non-ticketed performance(s) require 100% of the estimated fees due at the time of the installment payment. (7) Amend Endnote 29 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Includes basic staff (Ticket Office Manager, Ticket Representative, Usher).
Replace with:
Includes Audience and Client Services Supervisor, Ticket Representatives, and Ushers.
Exhibit D, Page 12 of 13
7-90
Table of Contents
FEE SCHEDULE - COMMUNITY SERVICES DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
(8) Amend Endnote 30 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
Includes basic staff (Usher).
Replace with:
Includes Ushers.
(9) Amend Endnote 31 of the Fiscal Year 2025-26 City of Mountain View Master Fee Schedule by deleting the existing language and replacing it with the following language in the Fiscal Year 2026-27 City of Mountain View Master Fee Schedule:
Delete:
All Nonevent/Technical/Rehearsal: minimum of four hours required for use of any stage will be capped at 10 hours.
Replace with:
All Nonevent/Technical/Rehearsal: minimum of four hours required for use of any stage.
Exhibit D, Page 13 of 13
7-91
Table of Contents
FEE SCHEDULE - FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Business License Replacement GC 7922.575(b) $23.00 $24.00 Fixed 7/1/2026 Business License Report:
Electronic GC 7922.575(b) $25.00 Eliminate Fixed
7/1/2026
GC 7922.530(a),
CP B-3 $25.00 Eliminate Fixed
7/1/2026
GC 7922.530(a),
CP B-3 + $0.25 Eliminate Page
7/1/2026
Short-Term Rental Registration(1) 44.5c $259.00 $272.00 Annual (calendar) 1/1/2027
Taxi Permits:(1)
Taxi Company 30.2 $2,102.00 $2,215.00 Biennial
(fixed, 2-year cycle) 1/1/2027
Taxi Vehicle Permit 30.2 $344.00 $362.00 Biennial
(fixed, 2-year cycle) 1/1/2027
Vendor Permits:
Mobile Vendor
(1) 15.17.b $124.00 $130.00 Annual
(calendar) 1/1/2027
NOTE: Bold font indicates language added, and strikeout indicates language deleted. (1) For permit cycles beginning on or after January 1, regardless of the payment date.
Hard Copy
Exhibit E, Page 1 of 1
7-92
Table of Contents
FEE SCHEDULE - FIRE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
HAZARDOUS MATERIALS
Electronic/Computer Entry of
Hazardous Materials Management Plan
Data
24 $118.00 Eliminate Hour (1-hour min.)
7/1/2026
Hazardous Materials Permit for the following hazard classes 24 $164.00-QR1 Eliminate Annual 7/1/2026
24 $202.00-QR2 Eliminate Annual 7/1/2026
24 $246.00-QR3 Eliminate Annual 7/1/2026
24 $284.00-QR4 Eliminate Annual 7/1/2026
24 $326.00-QR5 Eliminate Annual 7/1/2026
24 See QR6 Eliminate Annual 7/1/2026
24 $164.00-QR1 Eliminate Annual 7/1/2026
24 $246.00-QR2 Eliminate Annual 7/1/2026
24 $326.00-QR3 Eliminate Annual 7/1/2026
24 $409.00-QR4 Eliminate Annual 7/1/2026
24 $489.00-QR5 Eliminate Annual 7/1/2026
24 See QR6 Eliminate Annual 7/1/2026
24 $164.00-QR1 Eliminate Annual 7/1/2026
24 $326.00-QR2 Eliminate Annual 7/1/2026
24 $489.00-QR3 Eliminate Annual 7/1/2026
24 $571.00-QR4 Eliminate Annual 7/1/2026
24 $650.00-QR5 Eliminate Annual 7/1/2026
24 See QR6 Eliminate Annual 7/1/2026
24 $144.00-QR1 Eliminate Annual 7/1/2026
24 $326.00-QR2 Eliminate Annual 7/1/2026
24 $489.00-QR3 Eliminate Annual 7/1/2026
24 $650.00-QR4 Eliminate Annual 7/1/2026
24 $816.00-QR5 Eliminate Annual 7/1/2026
24 See QR6 Eliminate Annual 7/1/2026
Radioactive 24
$203.00-QR1-
QR5
See QR6
Eliminate Annual
7/1/2026
Hazardous Materials Fire Safety Permits:
Emergency Response (Hazardous
Materials Specialist) 24 $132.00 plus
equipment costs Eliminate Hour
7/1/2026
Hazardous Materials Late Renewal/Reinspection:
Hazardous Materials Third and
Subse
quent Reinspection(s) 24 $572.00 $603.00 Hour 7/1/2026
Closures and Plan Review:
Hazardous Materials Facility Closure
Review/Ins
pection 24 $324.00 $341.00 Hour
(2-hour min.) 7/1/2026
Plan Check and Plan Review
Ins
pection 24 $248.00 $261.00 Hour (2-hour
minimum) 7/1/2026
Underground Storage Tank Closure/Demolition:
First Tank 24 $248.00 $261.00 Hour
(2-hour min.) 7/1/2026
Each Additional Tank 24 $248.00 $261.00 Hour
(1-hour min.) 7/1/2026
Poisonous Materials (Gas, Liquids,
Solids), Spontaneous Combustible
Materials, Dangerous When Wet
Materials (Liquids, Solids), and
Organic Peroxides
Miscellaneous Hazardous
Materials—(Liquids, Solids)
Combustible Liquids, Flammable
(Liquids, Solids), and Nonflammable
(Gas)
Corrosive (Gas, Liquids, Solids),
Cryogen, Flammable (Gas),
Explosives, Infectious Substances,
and Oxidizers (Gas, Liquids, Solids)
Exhibit F, Page 1 of 3
7-93
Table of Contents
FEE SCHEDULE - FIRE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
On-Demand Mobile Fueling:
Operating Permit:
Demonstration and Equipment
Inspection (initial and/or change
in conditions
)
14; IFC 105 $288.00 $304.00 Hour
(2-hour min.) 7/1/2026
Site Permit:
Plan Review and Site Inspection
(initial and/or change in
conditions
)
14; IFC 105 $288.00 $304.00 Hour
(2-hour min.) 7/1/2026
ENVIRONMENTAL SAFETY
Wastewater/Stormwater:
Plan Check and Plan Review
Ins
pection 35 $210.00 $221.00 Hour (2-hour min.) 7/1/2026
Inspection/Reinspection N/A $210.00 $221.00 Hour (2-hour min.) 7/1/2026 Waste Water/Storm Water Permits:
Waste Water/Storm Water Permits $72.00 Eliminate Fixed 7/1/2026
FIRE AND BUILDING SAFETY
Fire Inspections (temporary installations/events):
All Other 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Carnivals 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Christmas Tree Lot 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Fairs 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Fireworks Display 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Haunted Houses 14; IFC 105, Reso
17968 $325.00 $343.00 Hour (2-hour min.) 7/1/2026
Live Audiences 14; IFC 105, Reso
17968 $325.00 $343.00 Hour (2-hour min.) 7/1/2026
Production Facility 14; IFC 105, Reso
17968 $325.00 $343.00 Hour (2-hour min.) 7/1/2026
Pumpkin Patch 14; IFC 105, Reso
17968 $325.00 $343.00 Hour (2-hour min.) 7/1/2026
Pyrotechnical Special Effects 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Special Inspection of Temporary
Installation 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 Temporary Membrane Structures,
Tents, Cano
pies 14; IFC 105 $325.00 $343.00 Hour (2-hour min.) 7/1/2026 After-Hours or Weekend Duty: M-F,
5:00 p.m. to 6:59 a.m. and Saturday,
Sunda
y, and Holidays
14 $325.00 $343.00 Hour (2-hour min.) 7/1/2026
Reinspections (third and subsequent) 14 $460.00 $485.00 Hour 7/1/2026 Exhibit F, Page 2 of 3
7-94
Table of Contents
FEE SCHEDULE - FIRE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Fire Suppression Reports:
Extended Consultation/
Preconstruction Conference 14 $203.00 $214.00 Hour 7/1/2026 Multi-Housing Inspection:
Hotels and Motels 25.77 $155.00 $163.00 Hour
(2-hour min.) 7/1/2026
Reinspections:
Hotels and Motels 25.78 $155.00 $163.00 Hour
(2-hour min.) 7/1/2026
Multi-Housing 25.79 $155.00 $163.00 Hour
(2-hour min.) 7/1/2026
Valid Service Request 25.81 $155.00 $163.00 Hour
(2-hour min.) 7/1/2026
SUPPRESSION
Emergency Response Reimbursement:
Battalion Chief GC 53150; HSC
13009.6 $399.00 $419.00 Hour (1/2-hour
increments
) 7/1/2026
Deputy Fire Marshal GC 53150; HSC
13009.6 $286.00 $301.00 Hour (1/2-hour
increments
) 7/1/2026
Engine/Truck/USAR (3-person) GC 53150; HSC
13009.6 $620.00 $653.00 Hour (1/2-hour
increments
) 7/1/2026
Event Team (4-person) GC 53150; HSC
13009.6 $693.00 $730.00 Hour (1/2-hour
increments
) 7/1/2026
Public Safety Social Media/
Communit
y Coordinator
GC 53150; HSC
13009.6 $155.00 $163.00 Hour (1/2-hour
increments
) 7/1/2026
Rescue Company GC 53150; HSC
13009.6 $214.00 Eliminate Hour (1/2-hour
increments) 7/1/2026
NOTE: Bold font indicates language added, and strikeout indicates language deleted.
Exhibit F, Page 3 of 3
7-95
Table of Contents
FEE SCHEDULE - HOUSING DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Below-Market-Rate:
(1)
BMR In-Lieu-Ownership 36.40.10,
Resolution 18370 $67.08 $91.00
Per Net New
Habitable Square
Foot
8/22/2026
BMR In-Lieu-Rental
36.40.10,
Resolution
18197
, 18370
$117.65 $98.00
Per Net New
Habitable Square
Foot
8/22/2026
BMR In-Lieu-Rowhouse/Townhouse
Ownership Residential Projects
36.40.10,
Resolution 18370 $152.74 $118.00
Per Net New
Habitable Square
Foot
8/22/2026
Housing Impact:
(1)
Commercial/Entertainment/ Hotel/Retail:
First 25,000 square feet 36.40.55.b, Reso
16666 $2.17 $2.20 Per Net New Square
Foot 8/22/2026
25,000+ square feet 36.40.55.b, Reso
16666 $3.72 $3.78 Per Net New Square
Foot 8/22/2026
High-Tech/Industrial/Office:
First 10,000 square feet 36.40.65.b; Reso
16666, 17938 $17.03 $17.29 Per Net New Square
Foot 8/22/2026
10,000+ square feet 36.40.65.b; Reso
16666, 17938 $35.09 $35.62 Per Net New Square
Foot 8/22/2026
Staff Hourly Rates:
Affordable Housing Manager $248.00 Eliminate Hour
7/1/2026
Housing Specialist II $130.00 Eliminate Hour 7/1/2026
Housing Officer $194.00 Eliminate Hour 7/1/2026
Senior Housing Officer $175.00 Eliminate Hour 7/1/2026
Principal Housing Officer $218.00 Eliminate Hour 7/1/2026 Senior Management Analyst $207.00 Eliminate Hour 7/1/2026 Analyst II $171.00 Eliminate Hour 7/1/2026
Senior Administrative Assistant $244.00 Eliminate Hour 7/1/2026
AFFORDABLE HOUSING LOAN FEES
City Loan Fees:
Underwriting Origination Fee Resolution 18698
$26,700.00 +
reimbursement
for outside legal
counsel
$27,100.50 +
reimbursement
for outside legal
counsel
Transaction 7/1/2026
Refinance and Recapitalization Fee Resolution 18698
$16,020.00 +
reimbursement
for outside legal
counsel
$16,260.30 +
reimbursement
for outside legal
counsel
Transaction 7/1/2026
Loan Servicing Fee Resolution 18698 $41.00 $42.23 Unit 7/1/2026 Affordability Restriction Monitoring
Fee Resolution 18698 $82.00 $84.46 Unit 7/1/2026
BMR PROGRAM IMPLEMENTATION - ALTERNATIVE COMPLIANCE MITIGATION Evaluation of Alternative Compliance
Mitigation Proposal Resolution 18996 $32,000.00 $32,728.00 Application 7/1/2026 Exhibit G, Page 1 of 2
7-96
Table of Contents
FEE SCHEDULE - HOUSING DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Land Dedication RFP Cost Recovery Resolution 18996 $950,000.00 $1,001,300.00 Per Site 7/1/2026
COMMUNITY STABILIZATION AND FAIR RENT ACT (CSFRA)/RENTAL HOUSING COMMITTEE (RHC) Rental Housing Fee
Charter Article
XVII, Sec.
1709
(j)(1)
$130.00 $143.00 Annually per Rental
Unit 7/1/2026
Late Fees:
Failure to Pay Rental Housing Fee
Charter Article
XVII, Sec.
1709(d)(13)
4% unpaid
balance if not
paid by Feb. 1
4% of the unpaid
balance, if not
paid by Jan 31
Per Month on Feb 1
and every month
thereafter
7/1/2026
Failure to Register Covered Units
Charter Article
XVII, Sec.
1709(d)(13)
$25.00
$25 if not
registered by Jan
31 Per unit on Feb 2
and every 30 days
thereafter
Per unit, Per Month
on Feb 1 and every
month thereafter
7/1/2026
MOBILE HOME RENT STABILIZATION ORDINANCE (MHRSO)
Space Rental Fee MHRSO Sec.
46.1.45 $142.00 $142.00 Annually per Mobile
Home Rental Space 7/1/2026
Late Fees:
Failure to Pay Annual Rental Space
Fee
MHRSO Sec.
46.1.45(a)(13)
4% unpaid
balance if not
paid by Feb. 1
4% of the unpaid
balance, if not
paid by Jan 31
Per Month on Feb 1
and every month
thereafter
7/1/2026
Failure to Register Covered Units MHRSO Sec.
46.1.45(a)(13) $25.00
$25 if not
registered by Jan
31 Per unit on Feb 2
and every 30 days
thereafter
Per space, Per
Month on Feb 1
and every month
thereafter
7/1/2026
NOTE: Bold font indicates language added, and strikeout indicates language deleted. (1) Previously authorized by the City Council to be modified annually by the prior year Consumer Price Index increase as part of the annual budget process.
Exhibit G, Page 2 of 2
7-97
Table of Contents
FEE SCHEDULE - INFORMATION TECHNOLOGY DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Production of GIS Map
(1) N/A $54.00 $99.00 Hour 7/1/2026
(1) Multiyear inflationary adjustment to the fee, as it has not been updated since FY 2003-04.
Exhibit H, Page 1 of 1
7-98
Table of Contents
FEE SCHEDULE - POLICE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Adult Entertainment:
Application 26.54 $1,619.00 $1,706.00 Initial 7/1/2026
Renewal 26.54 $809.00 $853.00 Annual 7/1/2026
Cannabis:
Cannabis Business Background
Screenin
g 9 $1,500.00 $1,581.00 Application 7/1/2026
Cannabis Business
Re
gistration—Initial 9 $55,000.00 $57,970.00 Registration A
pplication 7/1/2026
Cannabis Business Registration
Renewal 9 $54,000.00 $56,916.00 Annual Application 7/1/2026 Cannabis Business Owner, Manager,
Employee, or Contractor
Re
gistration—Initial
9 $1,300.00 $1,370.00 Registration
Application 7/1/2026
Cannabis Business Owner, Manager,
Employee, or Contractor Registration
Renewal
9 $850.00 $896.00 Annual Application 7/1/2026
Delivery Registration—I nitial 9 $1,875.00 $1,976.00 Registration A
pplication 7/1/2026
Delivery Registration Renewal 9 $1,690. 00 $1,781.00 Annual Application 7/1/2026 Card Rooms:
Dealer Application 9.14 $485.00 $511.00 Biennial 7/1/2026 Dealer Renewal 9.14 $323. 00 $340.00 Biennial 7/1/2026
Permit Application 9.4 $1,619.00 $1,706.00 Initial 7/1/2026 Citation Sign-Off:
Nonresident N/A $46.00 $48.00 Fixed 7/1/2026
Clearance Letters:
Letter N/A $46.00 $48.00 Fixed 7/1/2026
Concealed Weapon (CCW) Permit:
Permit GC §12053 $460.00 $485.00 Fixed 7/1/2026
Renewal GC §12053 $375.00 $395.00 Fixed 7/1/2026
State GC §12054 $17.00 Eliminate State Cost
7/1/2026
State (Initial Permit) GC §12054 N/A $93.00 Standard 2 Years State Cost 7/1/2026
State (Renewal Permit) GC §12054 N/A $52.00 Standard 2 Years State Cost 7/1/2026
Dance Permit (public and private) 26.29 $46.00 $48.00 Fixed 7/1/2026 Fingerprints:
Applicant Rolling Fee N/A $30.00 $30.00 Fixed 7/1/2026
Going Out of Business:
Permit 6.7 $83.00 $87.00 In Business <2 years 7/1/2026
Permit 6.7 $40.00 $42.00 In Business >2 years 7/1/2026
Permit Extension 6.3 $40.00 $42.00 30-Day Extension
Hot Tub:
Business Permit Application 9.53 $970.00 $1,022.00 Initial 7/1/2026 Business Renewal 9.53 $645.00 $680.00 Annual 7/1/2026
Manager 9.57 $485.00 $511.00 Initial 7/1/2026
Exhibit I, Page 1 of 4
7-99
Table of Contents
FEE SCHEDULE - POLICE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Live Entertainment:
Permit 26.29 $363.00 $383.00 Initial 7/1/2026
Renewal 26.29 $242.00 $255.00 Annual 7/1/2026
Permit (w/ dance) 26.29 $363.00 $383.00 Initial 7/1/2026 Renewal (w/ dance) 26.29 $242.00 $255.00 Annual 7/1/2026 Massage Business:
Massage Establishment Permit BPC §4600, et
se
q. 9.24 $227.00 $239.00 Initial 7/1/2026
Massage Establishment Renewal BPC §4600, et
se
q. 9.32 $227.00 $239.00 Annual 7/1/2026
Miscellaneous:
Parade Permit 22 $613.00 $646.00 Parade 7/1/2026
Pool/Billiard Room Permit 26. 12-.13 $647.00 $682.00 Fixed 7/1/2026 Rotation Tow Service Contract
Application Contract $222.00 Eliminate Fixed 7/1/2026
Parking Citations:
Administrative Fee—Not Displaying
Handica
pped Placard N/A $43.00 $44.00 Fixed 7/1/2026
City Park—Operate any Vehicle
(moving or parked) 38.9(f) $53.00 $54.00 Fixed 7/1/2026 City Park—Park or Stop Other than
Where Authorized 38.9(g) $53.00 $54.00 Fixed 7/1/2026
City Park—Parked Abandoned/
Wrecked Vehicle Over 72 Hours 39.16(b) $50.00 $51.00 Fixed 7/1/2026 City Park—Vehicle Parked After
Hours 38.13(c) $156.00 $158.00 Fixed 7/1/2026
1-Hour Parking Zones 19.96 $57.00 $58.00 Fixed 7/1/2026 2-Hour Parking Zones 19.95 $57.00 $58.00 Fixed 7/1/2026 3-Hour Parking Zones 19.94 $57.00 $58.00 Fixed 7/1/2026 2-Hour Parking Zones—24 Hours a
Da
y 19.95.2 $57.00 $58.00 Fixed 7/1/2026
3-Hour Parking Zones—3- Hour No
Return 19.95.1a $57.00 $58.00 Fixed 7/1/2026
12-Minute Parking Zones 19.98 $57.00 $58.00 Fixed 7/1/2026 24-Minute Parking Zones 19.97 $57.00 $58.00 Fixed 7/1/2026 Blocking or Obstructing Alley 19.89 $50.00 $51.00 Fixed 7/1/2026 Double Parking Prohibited 19.64 $48.00 $49.00 Fixed 7/1/2026 Leave Key in Parked Vehicle 21.39 $50.00 $51.00 Fixed 7/1/2026 Limited Curb Parking Space: Right-of-
Wa
y 19.69 $48.00 $49.00 Fixed 7/1/2026
No Parking of Vehicles Over 6’ in
Hei
ght 19.99.6 $57.00 $58.00 Fixed 7/1/2026
No Parking Zones 19.99 $57.00 $58.00 Fixed 7/1/2026
No Parking Zones—2:00 a.m. to 7:00
p.m. 19.99.2 $57.00 $58.00 Fixed 7/1/2026
No Parking Zones—7:00 a.m. to 6:00
p.m. 19.99.5 $57.00 $58.00 Fixed 7/1/2026
No Parking Zones—Middlefield Road-
Crittenden School Athletic Park 19.99.3 $57.00 $58.00 Fixed 7/1/2026 Exhibit I, Page 2 of 4
7-100
Table of Contents
FEE SCHEDULE - POLICE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
No Parking Zone Near Schools 19.99.4 $57.00 $58.00 Fixed 7/1/2026 No Parking Zones to Prevent Flooding 19.82 $48.00 $49.00 Fixed 7/1/2026 No Stopping Zones 19.99.1 $57.00 $58.00 Fixed 7/1/2026
Obstruction of Street Sidewalk
Parkin
g Lot 19.67 $48.00 $49.00 Fixed 7/1/2026
Park or Leave Vehicle for Washing
Service 19.75 $48.00 $49.00 Fixed 7/1/2026
Park/Stand/Stop for Loading or
Unloadin
g Only 19.87 $48.00 $49.00 Fixed 7/1/2026
Park/Stand/Stop in Passenger
Loadin
g Zone 19.88 $48.00 $49.00 Fixed 7/1/2026
Parking Adjacent to Schools 19.76 $48.00 $49.00 Fixed 7/1/2026 Parking Commercial Vehicle Over
10,000 Pounds on Residential Streets 19.79.1 $113.00 $115.00 Fixed 7/1/2026 Parking Commercial Vehicles
Restricted 19.65 $110.00 $112.00 Fixed 7/1/2026
Parking Improperly Within Single
S
pace 19.68 $50.00 $51.00 Fixed 7/1/2026
Parking in Bus Zone 19.91 $50.00 $51.00 Fixed 7/1/2026
Parking in Excess of 72 Hours 19.72 $113.00 $115.00 Fixed 7/1/2026 Parking in Excess of 5 Hours 19.93 $50.00 $51.00 Fixed 7/1/2026 Parking in Excess of Time (as
established by the City for each
s
pecific area)
19.92 $50.00 $51.00 Fixed 7/1/2026
Parking in Same Lot Excess Time 19.95.1 $50.00 $51.00 Fixed 7/1/2026 Parking in Violation of Curb Markings 19.8 $50.00 $51.00 Fixed 7/1/2026 Parking More than One Hour from
2:00 a.m. to 6:00 a.m. 19.71 $50.00 $51.00 Fixed 7/1/2026 Parking of Certain Commercial
Vehicles on Certain Streets
Prohibited
19.79.2 $113.00 $115.00 Fixed 7/1/2026
Parking on Hills 19.73 $48.00 $49.00 Fixed 7/1/2026
Parking Prohibited for Street
Cleanin
g 19.92.4 $113.00 $115.00 Fixed 7/1/2026
Parking Prohibited on Narrow Streets 19.79.4 $48.00 $49.00 Fixed 7/1/2026 Parking Prohibited on Streets
Ad
jacent to Class II Bikeways 19.79.3 $48.00 $49.00 Fixed 7/1/2026 Parking Restricted 19.99. 9 $58.00 $59.00 Fixed 7/1/2026 Parking Where Prohibited by Sign 19.79 $50.00 $51.00 Fixed 7/1/2026 Parking Without Permit 19. 92.2 $50.00 $51.00 Fixed 7/1/2026 Permit Parking in Parking District No.
2 Parkin
g Lots 19.92.1 $57.00 $58.00 Fixed 7/1/2026
Proper Angle Parking 19.66 $48.00 $49.00 Fixed 7/1/2026 Residential Parking Permit Program
Violation 19.99.21 $47.00 $48.00 Fixed 7/1/2026
Standing in Parkways Prohibited 19.74 $48.00 $49.00 Fixed 7/1/2026 Exhibit I, Page 3 of 4
7-101
Table of Contents
FEE SCHEDULE - POLICE DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Standing or Parking Close to the Curb 19.63 $48.00 $49.00 Fixed 7/1/2026 Standing or Parking on One-Way
Roadwa
y 19.78 $48.00 $49.00 Fixed 7/1/2026
Unlawful Parking in Taxi Stand 19.9 $50.00 $51.00 Fixed 7/1/2026 Violation of Temporary No Parking
Si
gn 19.77 $50.00 $51.00 Fixed 7/1/2026
Daylight Law 22500(n) $50.00 $51.00 Fixed 7/1/2026
Parking Citation Late Fee 19.62.3 $46.00 $47.00 Fixed 7/1/2026 Taxi:
Driver Permit 30.2 $229.00 $241.00
Initial
(Biennial—from
a
pproval date)
7/1/2026
Driver Renewal 30.2 $161.00 $170.00
Renewal
(Biennial—from
a
pproval date)
7/1/2026
Vehicle Abatement (AVASA) N/A $26.00 Eliminate Fixed 7/1/2026 Vehicle Release:
Impound/Storage VEH 22850.5 $138.00 $145.00 Fixed 7/1/2026 NOTE: Bold font indicates language added, and strikeout indicates language deleted.
Exhibit I, Page 4 of 4
7-102
Table of Contents
FEE SCHEDULE - PUBLIC WORKS DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Certificate of Compliance:
Certificate of Compliance 66499.35 $2,800.00 $2,951.20 Fixed 7/1/2026 Citywide Transportation Impact:
Single-Family (Attached or Detached) GC §66000, et
se
q. ; 43.5 $6,126.00 $6,273.15 Net New Dwelling
Unit 8/22/2026
Multi-Family GC §66000, et
se
q. ; 43.5 $3,431.00 $3,513.78 Net New Dwelling
Unit 8/22/2026
Hotels and Motels GC §66000, et
se
q. ; 43.5 $3,789.00 $3,879.72 Net New Guest
Room 8/22/2026
Service and Retail Commercial GC §66000, et
se
q. ; 43.5 $6.54 $6.69 Square Foot, Net
New Floor Area 8/22/2026
Office, R&D, Industrial GC §66000, et
se
q. ; 43.5 $6.54 $6.69 Square Foot, Net
New Floor Area 8/22/2026
Low Trip-Generating Uses GC §66000, et
se
q. ; 43.5 $3,541.00 $3,625.51 A.M. and P.M. Peak-
Hour Tri
ps 8/22/2026
East Whisman Development Impact:
Office/R&D:
Transportation §66000, et seq. ;
47.15 $6.11 $6.25
Per square foot net
new gross floor
area
8/22/2026
Potable Water §66000, et seq. ;
47.15 $0.34 $0.35
Per square foot net
new gross floor
area
8/22/2026
Recycled Water §66000, et seq. ;
47.15 $4.77 $4.89
Per square foot net
new gross floor
area
8/22/2026
Sewer §66000, et seq. ;
47.15 $1.05 $1.08
Per square foot net
new gross floor
area
8/22/2026
Retail:
Transportation §66000, et seq. ;
47.15 $14.91 $15.27
Per square foot net
new gross floor
area
8/22/2026
Potable Water §66000, et seq. ;
47.15 $0.34 $0.35
Per square foot net
new gross floor
area
8/22/2026
Recycled Water §66000, et seq. ;
47.15 $4.77 $4.89
Per square foot net
new gross floor
area
8/22/2026
Sewer §66000, et seq. ;
47.15 $0.71 $0.73
Per square foot net
new gross floor
area
8/22/2026
Hotel:
Transportation §66000, et seq. ;
47.15 $2,861.00 $2,929.52 Per Room 8/22/2026
Potable Water §66000, et seq. ;
47.15 $264.00 $270.61 Per Room 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $3,670.00 $3,757.74 Per Room 8/22/2026
Exhibit J, Page 1 of 5
7-103
Table of Contents
FEE SCHEDULE - PUBLIC WORKS DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Sewer §66000, et seq. ;
47.15 $706.00 $722.64 Per Room 8/22/2026
Residential:
Studio:
Transportation §66000, et seq. ;
47.15 $1,459.00 $1,494.02 Per Dwelling Unit 8/22/2026
Potable Water §66000, et seq. ;
47.15 $220.00 $225.28 Per Dwelling Unit 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $1,028.00 $1,052.67 Per Dwelling Unit 8/22/2026
Sewer §66000, et seq. ;
47.15 $591.00 $605.18 Per Dwelling Unit 8/22/2026
One-Bedroom:
Transportation §66000, et seq. ;
47.15 $1,709.00 $1,750.02 Per Dwelling Unit 8/22/2026
Potable Water §66000, et seq. ;
47.15 $254.00 $260.10 Per Dwelling Unit 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $1,174.00 $1,202.18 Per Dwelling Unit 8/22/2026
Sewer §66000, et seq. ;
47.15 $696.00 $712.70 Per Dwelling Unit 8/22/2026
Two-Bedroom:
Transportation §66000, et seq. ;
47.15 $2,606.00 $2,668.54 Per Dwelling Unit 8/22/2026
Potable Water §66000, et seq. ;
47.15 $393.00 $402.43 Per Dwelling Unit 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $1,836.00 $1,880.06 Per Dwelling Unit 8/22/2026
Sewer §66000, et seq. ;
47.15 $1,054.00 $1,079.30 Per Dwelling Unit 8/22/2026
Three-Bedroom:
Transportation §66000, et seq. ;
47.15 $3,154.00 $3,229.70 Per Dwelling Unit 8/22/2026
Potable Water §66000, et seq. ;
47.15 $475.00 $486.40 Per Dwelling Unit 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $2,202.00 $2,254.85 Per Dwelling Unit 8/22/2026
Sewer §66000, et seq. ;
47.15 $1,275.00 $1,305.60 Per Dwelling Unit 8/22/2026
Per Additional Bedroom:
Transportation §66000, et seq. ;
47.15 $447.00 $457.73 Per Dwelling Unit 8/22/2026
Potable Water §66000, et seq. ;
47.15 $66.00 $67.58 Per Dwelling Unit 8/22/2026
Recycled Water §66000, et seq. ;
47.15 $293.00 $300.03 Per Dwelling Unit 8/22/2026
Sewer §66000, et seq. ;
47.15 $179.00 $183.30 Per Dwelling Unit 8/22/2026
Encroachment Permit:
Debris Box 27.16 $430.00 $453.22 Fixed 8/22/2026
Exhibit J, Page 2 of 5
7-104
Table of Contents
FEE SCHEDULE - PUBLIC WORKS DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Nonresidential 27.16 $2,676.00 Eliminate Fixed 7/1/2026 Residential 27.16 $1,463.00 Eliminate Fixed 7/1/2026
Temporary 27.16 $1,110.00 $1,169.94 Fixed 8/22/2026
Encroachment Agreements:
Encroachment Agreement for Fiber
or Small Cell 27.16 $1,840.00 $1,939.36 Fixed 8/22/2026 Encroachment Agreement for
Monitorin
g Well 27.16 $2,490.00 $2,624.46 Fixed 8/22/2026
Encroachment Agreement for Tie-
back 27.16 $2,060.00 $2,171.24 Fixed 8/22/2026
Encroachment Agreement (General) 27.16 $3,360.00 $3,541.44 Fixed 8/22/2026 Excavation Permit:
Associated with Inspection Rate 27.43
$216.00
or
15% of
construction cost
$228.00
or
15% of
construction cost
Hour (3-hour min.)
or
Percentage
8/22/2026
Full Cost Recovery 27.43 $216.00 $227.66 Hour 8/22/2026 Hourly Labor Rate (research, plan
check, ins
pection) 27.43 $216.00 $227.66 Hour (2-hour min.) 8/22/2026 Mapping:
GC 66451.2.i;
28.27 (b) $5,950.00 $6,092.80 Fixed 8/22/2026
GC 66451.2.i;
28.27 (b) $108.00 $113.83 Each Lot 8/22/2026
Parcel Map GC 66451.2.i;
28.19 (b) $5,950.00 $6,271.30 Fixed 8/22/2026
Lot Line Adjustment GC 66412; 28.106 $3,760.00 $3,963.04 Fixed 8/22/2026 Newsrack
Newsrack Removal and Storage 26.80.f $430.00 $453.22 Fixed (Impound) 8/22/2026 North Bayshore Development Impact:
Hotel:
Transportation GC 66000; Reso
18029 $2,759.00 $2,824.97 per Guest Room 8/22/2026
Water GC 66000; Reso
18029 $5,417.00 $5,547.43 per Guest Room 8/22/2026
Sewer GC 66000; Reso
18029 $975.00 $998.37 per Guest Room 8/22/2026
Office/R&D:
Transportation GC 66000; Reso
18029 $30.96 $31.70
per Square Foot
Net New Gross
Floor Area
8/22/2026
Water GC 66000; Reso
18029 $8.75 $8.96
per Square Foot
Net New Gross
Floor Area
8/22/2026
Sewer GC 66000; Reso
18029 $1.63 $1.67
per Square Foot
Net New Gross
Floor Area
8/22/2026
Final Map
Exhibit J, Page 3 of 5
7-105
Table of Contents
FEE SCHEDULE - PUBLIC WORKS DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Retail:
Transportation GC 66000; Reso
18029 $3.23 $3.31
per Square Foot
Net New Gross
Floor Area
8/22/2026
Sewer GC 66000; Reso
18029 $1.08 $1.11
per Square Foot
Net New Gross
Floor Area
8/22/2026
Outdoor Patio License Annual Rent
Fee
(1)
27.17, Reso
18796 $10.50 $11.00 Per square foot of
licensed area 7/1/2026
Outdoor Patio New License Application
Fee
(2) 27.17 $608.00 $640.00 Per New Patio
License 7/1/2026
Residential Parking Permit Program:
Residential:
19.99.20 10/4/2016
minutes
$5.00 $5.08 Month 7/1/2026
19.99.20 $60.00 $60.90 Annual 7/1/2026
19.99.20 10/4/2016
minutes
$10.00 $10.15 Month 7/1/2026
19.99.20 $120.00 $121.80 Annual 7/1/2026
19.99.20 $5.00 $5.08 Month 7/1/2026
19.99.20 $60.00 $60.90 Annual 7/1/2026
19.99.20 10/4/2016
minutes
$5.00 $5.08 Month 7/1/2026
19.99.20 $60.00 $60.90 Annual 7/1/2026
One-Day Visitor 19.99.20 $2.00 $2.03
One-Day Permit
(max of 20
permits/purchase)
7/1/2026
Replacement 19.99.20 $10.00 $10.15 Fixed 7/1/2026
Contractor:
One-Day 19.99.20 $112.00 $113.68 Book of 25 one-day
permits 7/1/2026
Monthly (3) 19.99.20 $56.00 $56.84 Month 1/1/2027
Quarterly (3) 19.99.20 $112.00 $113.68 Quarter 1/1/2027 Vacations
Street Easement or Right-of-Way
(ROW) Vacation
GC 8300, et seq.;
27.18 $5,300.00 $5,586.20 Fixed 8/22/2026
Easement Vacation (Utility, Access,
etc
)
GC 8300, et seq.;
27.18 $2,370.00 $2,497.98 Fixed 8/22/2026
GC 8740.1; 28.6.1 $3,070.00 + Eliminate First 2 Lots
7/1/2026
GC 8740.1; 28.6.1 $289.00 Eliminate Each Additional Lot 7/1/2026 Sidewalk Permit:
Nonresidential 27.23
$458.00 + 5.0%
of Construction
Cost
Eliminate Fixed + Percentage
7/1/2026
Segregation of Assessment Districts
First Car
Second Car
Caregiver
Guest
Exhibit J, Page 4 of 5
7-106
Table of Contents
FEE SCHEDULE - PUBLIC WORKS DEPARTMENT
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Residential 27.23
$5.28
($302.00
Minimum
)
Eliminate Linear Foot
(or 1-hour min.) 7/1/2026
Standard Provisions:
Standard Provisions GC 8300, et seq.;
27.18 $26.00 $26.39 Fixed (printing cost) 7/1/2026
Mailed GC 8300, et seq.;
27.18 $34.00 $34.51 Fixed + Mailing Cost 7/1/2026
Overnight GC 8300, et seq.;
27.18 $48.00 $48.72 Fixed + Overnight
Deliver
y 7/1/2026
Storm Drainage Connection:
First-Class Rate 35.32.6 $0.404 $0.42 Net Square Foot 8/22/2026 Second-Class Rate 35.32.6 $0.194 $0.20 Gross Square Foot 8/22/2026 Street Improvement Reimbursement:
Major Structural Street Section
(asphalt and aggregate base/
subbase
)
27.65(c) $15.35 $15.90 Square Foot 8/22/2026
R1 and R2 Structural Street Section
(asphalt and aggregate
base
/subbase)
27.65(c) $12.30 $12.74 Square Foot 8/22/2026
R3 Structural Street Section (asphalt
and aggregate base/subbase) 27.65(c) $13.98 $14.48 Square Foot 8/22/2026 Standard and Ornamental Street
Lighting (30’ steel poles with cobra
heads
)
27.65(c) $38.67 $40.06 Linear Foot 8/22/2026
Standard PCC Curb and Gutter 27.65(c) $45.02 $46.64 Linear Foot 8/22/2026 Standard PCC Driveway Approach 27.65(c) $15.35 $15.90 Square Foot 8/22/2026 Standard PCC Sidewalk 27.65(c) $13.98 $14.48 Square Foot 8/22/2026 Street Trees (15-gallon) 27.65(c) $17.20 $17.82 Linear Foot 8/22/2026 Transportation Permit
(oversize loads) CVC 35780-35796 $57.00 $59.05 Fixed 8/22/2026 Agreements:
Stand alone agreement or easement 27.31 $1,600.00 $1,686.40 Fixed 8/22/2026 GIS Fee $190.00 $200.26 Per Page 8/22/2026
Public Works Plan Check Review - Building Permits:
Construction Demolition Ordinance 16.67 $69.00 $72.73 Fixed 8/22/2026 Land Development Plan Check -
Commercial & Mixed Use 16.67 $860.00 $906.44 Fixed 8/22/2026 Land Development Plan Check -
Residential 16.67 $640.00 $674.56 Fixed 8/22/2026
Solid Waste Plan Check – New 16.67 $198.00 $208.69 Fixed 8/22/2026 NOTE
: Bold font indicates language added, and strikeout indicates language deleted. (3) For permit cycles beginning on or after January 1, regardless of the payment date. (1) Annual rent fees shall be a flat fee and shall not be prorated for licenses with terms less than or in excess of one year. Annual rent fees shall be increased annually by 5% as part of the budget process. (2) This rate applies to applicable fully burdened staff time in order to be fully cost-recovered to process applications, consistent with methodology used for other City license agreements.
Exhibit J, Page 5 of 5
7-107
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Labor Rates:
Front-Line:
Regular N/A $140.00 $147.56 Hour 7/1/2026
Overtime N/A $220.00 $231.88 Hour 7/1/2026
Manager:
Regular N/A $300.00 $316.20 Hour 7/1/2026
Supervisor:
Regular N/A $230.00 $242.42 Hour 7/1/2026
Overtime N/A $340.00 $358.36 Hour 7/1/2026
Sewer Capacity Charges:
(1)
Residential Class 1 35.41 $7,737.00 $7,922.69 Unit 8/22/2026 Residential Class 2 35.41 $6,963.00 $7,130.11 Unit 8/22/2026 Residential Class 3 35.41 $5,416.00 $5,545.98 Unit 8/22/2026 Residential Class 4 35.41 $2,708.00 $2,772.99 Unit 8/22/2026 Commercial/Retail 35.41 $4,545.00 $4,654.08 1,000 sq. ft. 8/22/2026 Office/R&D 35.41 $6,016.00 $6,160.38 1,000 sq. ft. 8/22/2026 Restaurant 35.41 $33,115.00 $33,909.76 1,000 sq. ft. 8/22/2026 Hotels and Motels 35.41 $2,708.00 $2,772.99 Charge/room/ dwellin
g unit 8/22/2026
35.41 $58.661 $60.07 flow/gpd 8/22/2026
35.41 $2.291 $2.35 BOD/lb/year 8/22/2026
35.41 $1.963 $2.01 SS/lb/year 8/22/2026
NOTE: BOD = Biological Oxygen Demand; SS = Suspended Solids Water Capacity Charges:
(1)
Residential Class 1 35.41 $9,169.00 $9,389.06 Unit 8/22/2026 Residential Class 2 35.41 $7,335.00 $7,511.04 Unit 8/22/2026 Residential Class 3 35.41 $5,501.00 $5,633.02 Unit 8/22/2026 Residential Class 4 35.41 $2,751.00 $2,817.02 Unit 8/22/2026 3/4” Meter 35.41 $10,248.00 $10,493.95 Meter 8/22/2026
1” Meter 35.41 $17,080.00 $17,489.92 Meter 8/22/2026
1-1/2” Meter 35.41 $34,159.00 $34,978.82 Meter 8/22/2026 2” Meter 35.41 $54,655.00 $55,966.72 Meter 8/22/2026
3” Meter 35.41 $102,478.00 $104,937.47 Meter 8/22/2026
Meters greater than 3” 35.41 $22.30 Eliminate
Gallons/day
estimated water
demand
7/1/2026
4” Meter 35.41 $170,797.00 $174,896.13 Meter 8/22/2026
6” Meter 35.41 $341,595.00 $349,793.28 Meter 8/22/2026
8” Meter 35.41 $546,551.00 $559,668.22 Meter 8/22/2026
10” Meter 35.41 $853,987.00 $874,482.69 Meter 8/22/2026 12” Meter 35.41 $1,127,262.00 $1,154,316.29 Meter 8/22/2026 Other Meter Size or Non-Standard
Connection 35.41 $53.936 $55.23
Per gallons/day
estimated water
demand
8/22/2026
Trash/Recyling/Compost Service:
Bin for a Day 16 $336.00 $343.00 Fixed 7/1/2026
Bin Rental—Compost and Trash:
1 Cubic Yard 16 $29.20 $29.80 Container/Month 7/1/2026
2 Cubic Yards 16 $43.70 $44.60 Container/Month 7/1/2026 3 Cubic Yards 16 $58.10 $59.30 Container/Month 7/1/2026 Industrial/Other (charges based on
estimated loadings
Exhibit K, Page 1 of 7
7-108
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
4 Cubic Yards 16 $72.60 $74.10 Container/Month 7/1/2026 6 Cubic Yards (trash only) 16 $87.10 $88.85 Container/Month 7/1/2026 Bin Service—Compost:
One Cubic Yard:
1 Time/Week 16 $122.60 $125.10 Container/Month 7/1/2026 2 Times/Week 16 $269.60 $275.00 Container/Month 7/1/2026 3 Times/Week 16 $416.10 $424.45 Container/Month 7/1/2026 4 Times/Week 16 $562.70 $574.00 Container/Month 7/1/2026 5 Times/Week 16 $709.35 $723.55 Container/Month 7/1/2026 6 Times/Week 16 $855.90 $873.05 Container/Month 7/1/2026 Two Cubic Yards:
1 Time/Week 16 $244.65 $249.55 Container/Month 7/1/2026 2 Times/Week 16 $514.10 $524.40 Container/Month 7/1/2026 3 Times/Week 16 $783.05 $798.75 Container/Month 7/1/2026 4 Times/Week 16 $1,051.85 $1,072.90 Container/Month 7/1/2026 5 Times/Week 16 $1,320.75 $1,347.20 Container/Month 7/1/2026 6 Times/Week 16 $1,589.70 $1,621. 50 Container/Month 7/1/2026 Three Cubic Yards:
1 Time/Week 16 $366.90 $374.25 Container/Month 7/1/2026 2 Times/Week 16 $758.40 $773.60 Container/Month 7/1/2026 3 Times/Week 16 $1,149.60 $1,172.60 Container/Month 7/1/2026 4 Times/Week 16 $1,541.05 $1,571.90 Container/Month 7/1/2026 5 Times/Week 16 $1,932.25 $1,970.90 Container/Month 7/1/2026 6 Times/Week 16 $2,323.50 $2,370. 00 Container/Month 7/1/2026 Four Cubic Yards:
1 Time/Week 16 $489.10 $498.90 Container/Month 7/1/2026 2 Times/Week 16 $1,003.15 $1,023.25 Container/Month 7/1/2026 3 Times/Week 16 $1,516.40 $1,546.75 Container/Month 7/1/2026 4 Times/Week 16 $2,030.00 $2,070.60 Container/Month 7/1/2026 5 Times/Week 16 $2,543.55 $2,594.45 Container/Month 7/1/2026 6 Times/Week 16 $3,056.95 $3,118. 10 Container/Month 7/1/2026 Extra Pickup:(2)
1 Cubic Yard 16 $95.65 $97.60 Per Extra Pickup 7/1/2026 2 Cubic Yards 16 $119.55 $121.95 Per Extra Pickup 7/1/2026 3 Cubic Yards 16 $152.70 $155.80 Per Extra Pickup 7/1/2026 4 Cubic Yards 16 $208.85 $213.05 Per Extra Pickup 7/1/2026 Bin Service—Trash:
One Cubic Yard:
1 Time/Week 16 $144.80 $147.70 Container/Month 7/1/2026 2 Times/Week 16 $318.50 $324.90 Container/Month 7/1/2026 3 Times/Week 16 $491.40 $501.25 Container/Month 7/1/2026 4 Times/Week 16 $664.65 $677.95 Container/Month 7/1/2026 5 Times/Week 16 $837.80 $854.60 Container/Month 7/1/2026 6 Times/Week 16 $1,010.90 $1,031. 15 Container/Month 7/1/2026 Two Cubic Yards:
1 Time/Week 16 $289.05 $294.85 Container/Month 7/1/2026 2 Times/Week 16 $607.25 $619.40 Container/Month 7/1/2026 3 Times/Week 16 $924.90 $943.40 Container/Month 7/1/2026 4 Times/Week 16 $1,242.40 $1,267.25 Container/Month 7/1/2026 5 Times/Week 16 $1,560.00 $1,591.20 Container/Month 7/1/2026 6 Times/Week 16 $1,877.70 $1,915. 30 Container/Month 7/1/2026 Exhibit K, Page 2 of 7
7-109
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Three Cubic Yards:
1 Time/Week 16 $433.35 $442.05 Container/Month 7/1/2026 2 Times/Week 16 $895.75 $913.70 Container/Month 7/1/2026 3 Times/Week 16 $1,357.90 $1,385.10 Container/Month 7/1/2026 4 Times/Week 16 $1,820.20 $1,856.65 Container/Month 7/1/2026 5 Times/Week 16 $2,282.25 $2,327.90 Container/Month 7/1/2026 6 Times/Week 16 $2,744.40 $2,799. 30 Container/Month 7/1/2026 Four Cubic Yards:
1 Time/Week 16 $577.70 $589.30 Container/Month 7/1/2026 2 Times/Week 16 $1,184.90 $1,208.60 Container/Month 7/1/2026 3 Times/Week 16 $1,791.10 $1,826.95 Container/Month 7/1/2026 4 Times/Week 16 $2,397.75 $2,445.75 Container/Month 7/1/2026 5 Times/Week 16 $3,004.35 $3,064.45 Container/Month 7/1/2026 6 Times/Week 16 $3,610.70 $3,682. 95 Container/Month 7/1/2026 Six Cubic Yards:
1 Time/Week 16 $866.45 $883.80 Container/Month 7/1/2026 2 Times/Week 16 $1,762.20 $1,797.45 Container/Month 7/1/2026 3 Times/Week 16 $2,658.05 $2,711.25 Container/Month 7/1/2026 4 Times/Week 16 $3,553.45 $3,624.55 Container/Month 7/1/2026 5 Times/Week 16 $4,448.55 $4,537.55 Container/Month 7/1/2026 6 Times/Week 16 $5,343.90 $5,450. 80 Container/Month 7/1/2026 Extra Pickup:
(2)
1 Cubic Yard 16 $112.85 $115.15 Per Extra Pickup 7/1/2026 2 Cubic Yards 16 $141.25 $144.10 Per Extra Pickup 7/1/2026 3 Cubic Yards 16 $180.30 $183.95 Per Extra Pickup 7/1/2026 4 Cubic Yards 16 $246.60 $251.55 Per Extra Pickup 7/1/2026 6 Cubic Yards 16 $376.90 $384.45 Per Extra Pickup 7/1/2026 Cart Service—Compost:
32-Gallon:
1 Time/Week 16 $27.45 $28.00 Customer/Month
Container/Month 7/1/2026
2 Times/Week 16 $54.85 $55.95 Customer/Month
Container/Month 7/1/2026
3 Times/Week 16 $82.25 $83.90 Customer/Month
Container/Month 7/1/2026
4 Times/Week 16 $109.65 $111.85 Customer/Month
Container/Month 7/1/2026
5 Times/Week 16 $137.00 $139.75 Customer/Month
Container/Month 7/1/2026
6 Times/Week 16 $164.40 $167.70 Customer/Month
Container/Month 7/1/2026
Extra Pickup 16 $18.65 $19.05 Pickup 7/1/2026
64-Gallon:
1 Time/Week 16 $54.90 $56.00 Customer/Month
Container/Month 7/1/2026
2 Times/Week 16 $109.70 $111.90 Customer/Month
Container/Month 7/1/2026
3 Times/Week 16 $164.50 $167.80 Customer/Month
Container/Month 7/1/2026
4 Times/Week 16 $219.30 $223.70 Customer/Month
Container/Month 7/1/2026
Exhibit K, Page 3 of 7
7-110
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
5 Times/Week 16 $274.00 $279.50 Customer/Month
Container/Month 7/1/2026
6 Times/Week 16 $328.80 $335.42 Customer/Month
Container/Month 7/1/2026
Extra Pickup 16 $37.30 $38.10 Pickup 7/1/2026
96-Gallon:
1 Time/Week 16 $82.35 $84.00 Customer/Month
Container/Month 7/1/2026
2 Times/Week 16 $164.55 $167.85 Customer/Month
Container/Month 7/1/2026
3 Times/Week 16 $246.75 $251.70 Customer/Month
Container/Month 7/1/2026
4 Times/Week 16 $328.95 $335.55 Customer/Month
Container/Month 7/1/2026
5 Times/Week 16 $411.00 $419.25 Customer/Month
Container/Month 7/1/2026
6 Times/Week 16 $493.20 $503.13 Customer/Month
Container/Month 7/1/2026
Extra Pickup 16 $55.95 $57.15 Pickup 7/1/2026
Cart Service—Trash:
Residential with compost Trash/Recycling/Compost
24-Gallon 16 $37.55 $40.00 Container/Month 7/1/2026
32-Gallon 16 $50.05 $53.30 Container/Month 7/1/2026
64-Gallon 16 $100.10 $106.60 Container/Month 7/1/2026
96-Gallon 16 $150.15 $159.90 Container/Month 7/1/2026
Multi-Family & Commercial without compost
Trash/Recycling (compost billed separately)
32-Gallon 16 $32.40 $33.05 Container/Month 7/1/2026
64-Gallon 16 $64.80 $66.10 Container/Month 7/1/2026
96-Gallon 16 $97.20 $99.15 Container/Month 7/1/2026
Compactor Service—Compost (on-call and regular service):
Per Compacted Yard 16 $93.25 $95.15 Pickup 7/1/2026
Per Yard Per Month 16 $404.10 $412.35 Monthly 7/1/2026
10 Cubic Yards 16 $932.50 $951.50 Fixed 7/1/2026
20 Cubic Yards 16 $1,865.00 $1,903.00 Fixed 7/1/2026
25 Cubic Yards 16 $2,331.25 $2,378.75 Fixed 7/1/2026
30 Cubic Yards 16 $2,797.50 $2,854.50 Fixed 7/1/2026
35 Cubic Yards 16 $3,263.75 $3,330.25 Fixed 7/1/2026
40 Cubic Yards 16 $3,730.00 $3,806.00 Fixed 7/1/2026
Per Compacted Yard 16 $46.65 $47.60 Pickup 7/1/2026
Per Yard Per Month 16 $202.05 $206.20 Monthly 7/1/2026
10 Cubic Yards 16 $466.25 $475.75 Fixed 7/1/2026
20 Cubic Yards 16 $932.50 $951.50 Fixed 7/1/2026
25 Cubic Yards 16 $1,165.65 $1,189.40 Fixed 7/1/2026
30 Cubic Yards 16 $1,398.75 $1,427.25 Fixed 7/1/2026
35 Cubic Yards 16 $1,631.90 $1,665.15 Fixed 7/1/2026
40 Cubic Yards 16 $1,865.00 $1,903.00 Fixed 7/1/2026
Compactor Service—Recycling ( Source-Separated Materials: Cardboard, or Mixed Container, or Mixed Paper) (on-call and regular service):
Exhibit K, Page 4 of 7
7-111
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Compactor Service—Trash (on-call and regular service):
Per Compacted Yard 16 $93.25 $95.15 Pickup 7/1/2026
Per Yard Per Month 16 $404.10 $412.35 Monthly 7/1/2026
10 Cubic Yards 16 $932.50 $951.50 Fixed 7/1/2026
20 Cubic Yards 16 $1,865.00 $1,903.00 Fixed 7/1/2026
25 Cubic Yards 16 $2,331.25 $2,378.75 Fixed 7/1/2026
30 Cubic Yards 16 $2,797.50 $2,854.50 Fixed 7/1/2026
35 Cubic Yards 16 $3,263.75 $3,330.25 Fixed 7/1/2026
40 Cubic Yards 16 $3,730.00 $3,806.00 Fixed 7/1/2026
Debris Box:
Rental:
Daily (after 7 days) 16 $21.65 $22.55 Daily 7/1/2026
Monthly 16 $658.55 $685.90 Month 7/1/2026
Service (on-call and regular service):
Cardboard:
16 Cubic Yards 16 $496.10 $516.15 Pickup 7/1/2026
20 Cubic Yards 16 $573.60 $596.80 Pickup 7/1/2026
25 Cubic Yards 16 $651.00 $677.35 Pickup 7/1/2026
30 Cubic Yards 16 $736.05 $765.80 Pickup 7/1/2026
40 Cubic Yards 16 $872.05 $907.30 Pickup 7/1/2026
Compost or Yard Trimmings:
16 Cubic Yards 16 $992.20 $1,032.30 Pickup 7/1/2026
20 Cubic Yards 16 $1,147.20 $1,193.55 Pickup 7/1/2026
25 Cubic Yards 16 $1,302.00 $1,354.65 Pickup 7/1/2026
30 Cubic Yards 16 $1,472.10 $1,531.60 Pickup 7/1/2026
40 Cubic Yards 16 $1,744.05 $1,814.55 Pickup 7/1/2026
Trash:
8 Cubic Yards (rock box only) 16 $945.10 $983.30 Pickup 7/1/2026 16 Cubic Yards 16 $992.20 $1,032.30 Pickup 7/1/2026
20 Cubic Yards 16 $1,147.20 $1,193.55 Pickup 7/1/2026
25 Cubic Yards 16 $1,302.00 $1,354.65 Pickup 7/1/2026
30 Cubic Yards 16 $1,472.10 $1,531.60 Pickup 7/1/2026
40 Cubic Yards 16 $1,744.05 $1,814.55 Pickup 7/1/2026
Extra Collection Services:
Extra Collection—Yard Trimmings or
Recycling Cart (nonservice day) 16 $16.00 $17.00 Pickup 7/1/2026 Wastewater Service:
Commercial—Class A (Standard
Strength) 35.35 $8.03
($57.75 min)
$8.55
($61.50 min)
Per unit (748
gallons) or fraction
thereof of water
consumed
7/1/2026
Commercial—Class B (Moderate
Strength)
79 35.35 $12.44
($57.75 min)
$13.25
($61.50 min)
Per unit (748
gallons) or fraction
thereof of water
consumed
7/1/2026
Exhibit K, Page 5 of 7
7-112
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
Commercial—Class C (Mod-High to
High-Strength)79 35.35 $15.11
($57.75 min)
$16.09
($61.50 min)
Per unit (748
gallons) or fraction
thereof of water
consumed
7/1/2026
Single-Family Residence, Duplex,
Multiple Dwellings, Mobile Homes, and
Trailer Courts
35.35 $57.75 $61.50 Dwelling Unit/
Month 7/1/2026
Water Service:
Backflow Prevention Devices (Single-Family and Multi-Family Residential, Commercial, Industrial):
5/8” to 1” Meter 35.27 $19.15 $19.80 Monthly 7/1/2026
1.5” to 2” Meter 35.27 $27.60 $28.50 Monthly 7/1/2026
3” Meter 35.27 $38.30 $39.60 Monthly 7/1/2026
4” Meter 35.27 $53.60 $55.45 Monthly 7/1/2026
6” Meter 35.27 $91.90 $95.05 Monthly 7/1/2026
8” & Larger 35.27 $137.90 $142.55 Monthly 7/1/2026
Consumption:
Recycled Water 35.26 $7.50 $8.37 ccf/month 7/1/2026
Residential—Multi-Family:
Tier 1: 0 to 2 ccf 35.26(a) $8.05 $8.53 ccf/month/
dwellin
g 7/1/2026
Tier 2: >2 to 7 ccf 35.26(a) $9.29 $9.85 ccf/month/
dwellin
g 7/1/2026
Tier 3: >7 ccf 35.26(a) $14.49 $15.36 ccf/month/
dwellin
g 7/1/2026
Residential—Single-Family:
Tier 1: 0 to 3 ccf 35.26(a) $8.05 $8.53 ccf/month 7/1/2026 Tier 2: >3 to 13 ccf 35.26(a) $9.29 $9.85 ccf/month 7/1/2026 Tier 3: >13 ccf 35.26(a) $14.49 $15.36 ccf/month 7/1/2026 Uniform (Commercial and all other
Nonresidential
) 35.26(a) $9.29 $9.85 ccf/month 7/1/2026
Fire Service:
Consumption—Uniform 35.26(a) $9.29 $9.85 ccf/month 7/1/2026 5/8’’ to 2’’ Meters 35.26(a) $32.85 $34.80 Monthly 7/1/2026 3’’ Meter 35.26(a) $44.00 $46.65 Monthly 7/1/2026
4’’ Meter 35.26(a) $60.05 $63.65 Monthly 7/1/2026
6’’ Meter 35.26(a) $100.05 $106.05 Monthly 7/1/2026
8’’ Meter 35.26(a) $148.00 $156.90 Monthly 7/1/2026
10’’ Meter 35.26(a) $212.05 $224.75 Monthly 7/1/2026
12’’ Meter 35.26(a) $284.05 $301.10 Monthly 7/1/2026
16’’ Meter 35.26(a) $540.10 $572.55 Monthly 7/1/2026
Meter:
Residential—Single-Family 35. 26(a) $21.25 $22.55 Monthly 7/1/2026 Residential—Multi-Family/ Commercial/Recycled Water/All Other:
5/8” and 3/4” Meters 35.26(a) $21.25 $22.55 Monthly 7/1/2026 1” Meter (x2) 35.26(a) $42. 50 $45.10 Monthly 7/1/2026
1.5” Meter (x4) 35.26(a) $85.00 $90.20 Monthly 7/1/2026 2” Meter (x6.4) 35.26(a) $136.00 $144.30 Monthly 7/1/2026 3” Meter (x12) 35.26(a) $255.00 $270.60 Monthly 7/1/2026 4” Meter (x20) 35.26(a) $425.00 $451.00 Monthly 7/1/2026 6” Meter (x40) 35.26(a) $850.00 $902.00 Monthly 7/1/2026 Exhibit K, Page 6 of 7
7-113
Table of Contents
FEE SCHEDULE - UTILITY SERVICES
TITLE
STATE/ CITY
CODE/ COUNCIL
POLICY (CP)/
OTHER
FISCAL YEAR
2025-26
ADOPTED
FISCAL YEAR
2026-27
RECOM.
FEE BASIS EFFECTIVE
DATE
8” Meter (x64) 35.26(a) $1,360. 00 $1,443.20 Monthly 7/1/2026 10” Meter (x96) 35.26(a) $2,040.00 $2,164.80 Monthly 7/1/2026 12” Meter (x144) 35.26(a) $3,060. 00 $3,247.20 Monthly 7/1/2026 Master Meter:
Residential—Multi-Family/Commercial:
5/8” and 3/4” Meters 35.26(a) $4.25 $4.50 Monthly 7/1/2026 1” Meter 35.26(a) $8.50 $9.00 Monthly 7/1/2026
1.5” Meter 35.26(a) $17. 00 $18.05 Monthly 7/1/2026
2” Meter 35.26(a) $27.20 $28.85 Monthly 7/1/2026
3” Meter 35.26(a) $51.00 $54.10 Monthly 7/1/2026
4” Meter 35.26(a) $85.00 $90.20 Monthly 7/1/2026
6” Meter 35.26(a) $170.00 $180.40 Monthly 7/1/2026
8” Meter 35.26(a) $272.00 $288.65 Monthly 7/1/2026
10” Meter 35.26(a) $408.00 $432.95 Monthly 7/1/2026
12” Meter 35.26(a) $612.00 $649.45 Monthly 7/1/2026
Special Water Service:
Hydrant Meter Construction Water
Consum
ption 35.28 $21.00 $22.26 ccf/month 7/1/2026
Water Service Connection:
1” Meter and Box Only 35.37.b $523.00 Eliminate Fixed 7/1/2026 2” Meter and Box Only 35.37.b $949.00 Eliminate Fixed 7/1/2026 All Installations Large and Unusual
Installations 35.37.b Variable Variable 7/1/2026
NOTE: Bold font indicates language added, and strikeout indicates language deleted. (1) In accordance with MVCC Section 35.41, the capacity-based charges shall be adjusted annually as part of the City’s annual budget process by the percentage change in the Engineering News Record Construction Cost Index (ENR-CCI) for the previous year. Projects with a complete Planning and/or Building Permit submitted by the adoption date (June 10, 2025) shall be grandfathered into the FY 2024-25 fee rated. This exemption shall expired on January 1, 2029 or date set by state law. (2) Any extra material will be charged at a cubic yard proportion based on the extra pick-up rate.
Exhibit K, Page 7 of 7
7-114
Table of Contents
Comparison of FY25-26 and FY26-27 Recommended UƟlity Rates Single Family FY25-26 FY26-27 Difference % Change *
Water (7 units) $ 82.56 87.54 4.98 6.0%
Sewer 57.75 61.50 3.75 6.5%
Trash (1 32-gal cart) 50.05 53.30 3.25 6.5%
Total monthly bill: $ 190.36 202.34 11.98 6.3%
Multi-Family (4-plex) FY25-26 FY26-27 Difference % Change *
Water (30 units) $ 300.43 318.51 18.08 6.0%
Sewer 231.00 246.00 15.00 6.5%
Trash (4 32-gal carts) 200.20 213.20 13.00 6.5%
Total monthly bill: $ 731.63 777.71 46.08 6.3%
Apartment Complex (120
units) FY25-26 FY26-27 Difference % Change *
Water (830 units) $ 7,891.70 8,365.15 473.45 6.0% Sewer 6,930.00 7,380.00 450.00 6.5%
Trash (10 3Yd Bins, 10 64gal
Compost) 5,95.90 6,045.15 119.25 2.0%
Total monthly bill: $ 20,747.60 21,790.30 1,042.70 5.0%
Commercial FY25-26 FY26-27 Difference % Change *
Water (60 units) $ 693.40 735.30 41.90 6.0%
Sewer 481.80 513.00 31.20 6.5%
Trash (1ea 3Yd Bin, 1Yd
Compost) 614.05 626.45 12.40 2.0%
Total monthly bill: $ 1,789.25 1,874.75 85.50 4.8%
*Note: Due to rounding to the next penny or nickel, actual increase may be slightly higher.
These are samples; actual effect is dependent on customer's service level. 7-115
Table of Contents
Residential Services - Single Family
Water (1) Sewer Trash (2) Sample Monthly Bill
Mountain View
FY 2025-26 $ 82.56 57.75 50.05
190.36
FY 2026-27 $ 87.54 61.50 53.30
202.34
% Increase 6.0% 6.5% 6.5%
Palo Alto
FY 2025-26 $ 97.31 67.11 50.07 214.49
FY 2026-27 $ 104.96 77.84 51.57 234.37
% Increase 8.0% 16.0% 3.0%
Sunnyvale
FY 2025-26 $ 59.01 72.71 41.98 173.70
FY 2026-27 $ 63.43 77.80 43.24 184.47
% Increase 7.5% 7.0% 3.0%
Cal Water Rate
FY 2025-26 $ 65.00 (3)
FY 2026-27 $ 68.81 (4)
% Increase 5.9%
(1) Based on 7 units of water plus meter charge. Mountain View's and Palo Alto's meter charge for single family is for both 5/8 and 3/4 inch meter sizes. Sunnyvale and Cal Water have separate rates. This comparison uses the lower 5/8 inch meter rate.
(2) Mountain View and Palo Alto based on 32-gallon, Sunnyvale based on 27-gallon. Mountain View has biweekly recycling pick-up; Palo Alto and Sunnyvale have weekly recycling pick-up. Rates include trash, recycling and composting services.
(3) Rate in effect as of 1/1/25.
(4) Rate i
n effect as of 1/1/26.
7-116
Table of Contents
Residential Services - Multi-Family (4-plex)
Water (1) Sewer Trash (2) Sample Monthly Bill
Mountain View
FY 2025-26 $ 300.43 231.00 200.20 731.63
FY 2026-27 $ 318.51 246.00 213.20 777.71
% Increase 6.0% 6.5% 6.5%
Palo Alto
FY 2025-26 $ 417.12 268.44 200.28 885.84
FY 2026-27 $ 449.92 311.36 206.28 967.56
% Increase 8.0% 16.0% 3.0%
Sunnyvale
FY 2025-26 $ 280.18 201.28 195.20 676.66
FY 2026-27 $ 301.34 215.36 201.04 717.74
% Increase 7.5% 7.0% 3.0%
(1) Based on 30 units of water plus meter charge.
(2) Mountain View and Palo Alto based on 32-gallon service with trash, recycling and compost. Sunnyvale based on a 43-gallon (minimum charge) trash and co mpost split cart with recycling services. Mountain View has biweekly recycling pick-up; Palo Alto and Sunnyvale have weekly recycling pick-up.
Residential Services - Apartment Complex (120 units)
Water (1) Sewer Trash (2) Sample Monthly Bill
Mountain View
FY 2025-26 $ 7,891.70 6,930.00 5,925.90 20,747.60
FY 2026-27 $ 8,365.15 7,380.00 6,045.15 21,790.30
% Increase 6.0% 6.5% 2.0%
Palo Alto
FY 2025-26 $ 9,418.26 8,053.20 5,920.11 23,391.57
FY 2026-27 $ 10,150.37 9,340.80 6,085.59 25,411.28
% Increase 8.0% 16.0% 3.0%
Sunnyvale
FY 2025-26 $ 5,560.97 6,038.40 6,248.61 17,847.98
FY 2026-27 $ 5,981.99 6,460.80 6,436.03 18,878.82
% Increase 7.5% 7.0% 3.0%
(1) Based on 830 units of water plus 4" meter charge.
(2) Based on nine 3-yard bin 1x/week and one 3-yard bin 2x/week, for trash and recycling services. For compost services, Mountain View includes 10 64-ga llon compost carts 1x/week, Palo Alto includes 6 96- gallon compost carts 1x/wk, and Sunnyvale includes 1 3-Yard compost bin 1x/wk. All three cities have weekly recycling pickup.
7-117
Table of Contents
Commercial Services
Water (1) Sewer Trash (2) Sample Monthly Bill
Mountain View
FY 2025-26 $ 693.40 481.80 614.05 1,789.25
FY 2026-27 $ 735.30 513.00 626.45 1,874.75
% Increase 6.0% 6.5% 2.0%
Palo Alto
FY 2025-26 $ 781.31 751.20 647.23 2,179.74
FY 2026-27 $ 842.57 871.20 666.63 2,380.40
% Increase 8.0% 16.0% 3.0%
Sunnyvale
FY 2025-26 $ 534.07 464.40 686.04 1,684.51
FY 2026-27 $ 574.41 496.80 706.62 1,777.83
% Increase 7.5% 7.0% 3.0%
(1) Based on 60 units of water plus 2" meter charge.
(2) Based on one 3-yard 1x/week for trach and recycli ng services and one 1-yard 1x/wk compost bin. All three cities have weekly recycling pick-up.
7-118
Table of Contents
FISCAL YEAR 2026-27
Calculation of Appropriations Limit
In 1979, the voters of the State of California passed Proposition 4, the Gann spending limit initiative. The initiative establishes and defines annual appropriation limits for state and local government entities and requires the City to adopt an appropriations limit annually. This calculation is intended to limit the annual growth in tax revenues used to fund governmental expenditures in California. Article XIIIB was changed with the passage of Proposition 111 on the June 1990 ballot. These changes permit greater flexibility with regard to annually calculating increases in the appropriations limit (Gann Limit) by allowing additional growth factors to be used. The factors permitting the maximum allowable increase in the appropriations limit are chosen for the calculation each fiscal year.
The appropriations limit for FY 2026-27 is $430,951,712 while the limit for FY 2025-26 was $403,246,330.
The increase from FY 2025-26 is primarily due to a percentage change of 4.95% in state-wide per capita personal income over the prior year. As can be seen below, the City is substantially under its appropriations limit. The difference between the appropriations limit and the appropriations subject to limitation has grown over time as the limit has been substantially increased by the annual adjustment factors. This, combined with the comparatively slower pace of growth in proceeds of taxes over the same time period, has contributed to the amount under the appropriations limit. The City is not expected to reach its Gann Limit in the foreseeable future.
Fiscal Year 2025-26 Limit $ 403,246,330 (a)
2026 Change in City of Mountain View Population 1.0183 (b) 2026-27 Change in California Per Capita Personal Income
1.0495 (c)
Factor Amount – (b) x (c) 1.0687059 (d)
Fiscal Year 2026-27 Limit – (a) x (d)
430,951,712
Fiscal Year 2026-27 Budget Amount Subject to Limitation
155,321,387
Amount Under Appropriation Limit $ 275,630,325
City’s Appropriations Limit History:
$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
Millions
Appropriations (Gann Limit)
(in millions)
Appropriations Limit Budget Amount Subject to Limit
7-119
Table of Contents
Debt Administration
Legal Debt Margin:
The legal debt margin is the difference between the amount of debt the City is authorized to carry and the amount of debt it actually has. The legal debt margin for the City of Mountain View, California, is calculated using a debt limit of 3.75% of the assessed value of property (excluding tax increment) within the City limits. Computation of the City's legal debt margin as of June 30, 2026 is as follows (dollars in thousands):
Assessed value (net)—June 30, 2025 (1) $47,929,198
Debt limit: 3.75% of assessed value (2) 1,797,345
Less total bonded debt, general obligation -0-
Legal debt margin $ 1,797,345
In 2001 the City was awarded a AAA issuer credit rating (ICR) by Standard and Poor’s (S&P), one of the nation’s top-ranked independent credit rating agencies. S&P upgraded the City ICR from AA to AAA, the highest credit rating possible, because of a solid and diversified local tax base, the City’s low debt burden, high property values and personal income levels, and the expectation of continued strong financial operations by the City. At that time, Mountain View was one of only three California cities to receive the AAA rating from S&P. The AAA ICR was last reaffirmed by S&P in 2022 and has resulted in lower debt costs and savings to the City.
Debt Obligations Outstanding:
As of June 30, 2026, the City is anticipated to have various debt obligations outstanding. These obligations are comprised of the following (dollars in thousands):
City of Mountain View:
2004 Water Revenue Bonds
Water Revenue Bonds were issued in 2004 to fund the construction of infrastructure improvements necessary to expand the City's water storage capacity and improve long-term system reliability. The bonds are secured by Water Fund revenues and are not supported by the City’s General Operating Fund.
In 2008, Standard & Poor’s upgraded the bonds’ underlying credit rating to AAA from AA, reflecting the City’s strong financial management practices, conservative debt structure, and stable utility enterprise operations. The AAA underlying credit rating was last affirmed by S&P in 2018.
Debt service payments for the bonds are funded through water utility revenues and are incorporated into the City’s long-term utility rate planning and capital improvement program.
(1) Source: Santa Clara County Assessor
(2) California Government Code, Section 43605 sets the debt limit at 15%. The Code section was enacted when assessed valuations were based on 25% of full market value. This has changed to 100% of full market value. Thus, the limit shown is 3.75% (one-fourth of the limit of 15%).
7-120
Table of Contents
Debt Administration
(Continued)
2018 Wastewater Bank Loan
The 2018 Wastewater Bank Loan was issued to finance wastewater infrastructure improvements and rehabilitation projects necessary to maintain system reliability and regulatory compliance. Loan proceeds have funded capital projects in Fiscal Years 2018-19, 2019-20, 2020-21, and 2023-24.
The loan is repaid from Wastewater Fund revenues and supports the City’s ongoing investment in critical utility infrastructure. The City continues to monitor wastewater capital needs and debt affordability as part of its long-range utility financial planning efforts.
2026 Lease Revenue Bonds
Lease Revenue Bonds were issued in 2026 to finance the construction of a new Public Safety Administration Building and the subsequent demolition of the existing facility.
The project addresses long-term operational, seismic, space, and facility deficiencies associated with the existing Public Safety Building and supports the City’s ongoing investment in essential public safety infrastructure.
Debt service for the bonds is expected to be supported through a combination of existing and projected revenue sources, including revenues associated with Measure G and other General Fund-supported revenue streams identified as part of the project financing plan.
The financing structure was developed to balance the City’s significant infrastructure needs with its long- standing commitment to maintaining prudent fiscal practices, structurally balanced budgets, and strong reserve levels consistent with Council Policy A-11.
Type of Indebtedness
Maturity
Interest
Rates
Authorized
and Issued
Outstanding as
of
June 30, 2026
2004 Water Revenue Bonds 2029 3.00%-4.50% $9,700 $1,725 2018 Wastewater Bank Loan 2033 3.36% $10,100 $5,981
2026 Lease Revenue Bonds 2056 5.00% $124,870 $124,870
7-121
Table of Contents
Debt Administration
(Continued)
Shoreline Regional Park Community:
2018 Revenue Bonds
The 2018 Revenue Bonds were issued to finance the acquisition, construction, and improvement of various transportation, recreational, and public safety capital projects within the Shoreline Regional Park Community, including improvements to Shoreline Boulevard and Plymouth Street, a bicycle/pedestrian overcrossing of U.S. 101, freeway off-ramp realignment improvements at Shoreline Boulevard, a reversible bus lane on Shoreline Boulevard, the Shoreline Boulevard bus lane extension, Shoreline Sailing Lake improvements, and a Police/Fire training and classroom facility.
The bonds were secured by tax increment revenues generated within the Shoreline and were awarded an A+ underlying credit rating by S&P in 2018, reflecting the Shoreline Community’s strong assessed valuation growth, revenue performance, and long-term economic development potential within the North Bayshore area.
Debt service for the bonds is funded through tax increment revenues and is incorporated into the Shoreline Community’s long-term capital and financial planning framework.
2022 Revenue Bonds
The 2022 Revenue Bonds were issued to refund the 2011 Revenue Bonds, which had previously refunded the 1996 Tax Allocation Bonds originally issued to finance the acquisition of certain land from the City and to fund road, water, sewer, and other public infrastructure improvements within the Shoreline Regional Park Community.
In addition to the refunding component, the 2022 Revenue Bonds financed construction and improvement projects including Fire Station No. 5, Permanente Creek Trail improvements, and the Athletic Field projects, as well as costs associated with the issuance of the bonds.
The refunding generated approximately $1.1 million in net present value savings, representing approximately 5.25% of the refunded principal amount. Annual debt service cashflow savings are projected to average approximately $31,700 annually from 2023 through 2029 and increase to approximately $1.8 million in 2040.
The Shoreline Community utilized a private placement financing structure rather than a public bond offering in order to accelerate execution and reduce market timing risk during the period of rising interest rates.
The 2022 Revenue Bonds are secured by tax increment revenues derived from increases in the assessed valuation of taxable property within the Shoreline Community’s North Bayshore Area Plan area above its 1977-78 base year assessed valuation. The 2022 Revenue Bonds were issued on parity with the outstanding 2018 Revenue Bonds.
7-122
Table of Contents
Debt Administration
(Continued)
Type of Indebtedness
Maturity
Interest
Rates
Authorized
and Issued
Outstanding
as of
June 30, 2026
2018 Revenue Bonds(1) 2031 or 2048 3.36%-5.0% $63,800 $59,925 2022 Revenue Bonds 2039 4.83% $21,565 $18,625
(1)
2018 Revenue Bonds Maturity Interest Rates Authorized and Issued
Series A (Tax-Exempt) 2048 5% 53,485
Series B (Federally Taxable) 2031 3.36%-4.24% 10,315
Total long-term debt outstanding is $211.1 million.
Annual debt service payments by entity for Fiscal Years 2024-25 Audited, 2025-26 Adopted and 2026-27 Recommended can be found on the following pages.
7-123
Table of Contents
Annual Debt Service Payments by Entity
2024-25 2025-26 2026-27
AUDITED ADOPTED RECOM.
CITY OF MOUNTAIN VIEW
2004 Water Revenue Bonds
Principal $ 505,000 525,000 550,000
Interest 124,966 106,250 82,625
Total 2004 Water Revenue Bonds 629,966 631,250 632,625
2018 Wastewater Bank Loan
Principal 619,000 641,000 663,000
Interest 231,165 211,731 189,824
Total 2018 Wastewater Bank Loan 850,165 852,731 852,824 2026 Lease Revenue Bonds
Principal 0 0 2,320,000
Interest 0 0 5,780,238
Total 2026 Lease Revenue Bonds 0 0 8,100,238
TOTAL City of Mountain View $ 1,480,131 1,483,981 9,585,687
SHORELINE REGIONAL PARK COMMUNITY
2018 Revenue Bonds
Principal 985,000 1,020,000 1,060,000
Interest 2,996,327 2,961,255 2,921,401
Total 2018 Revenue Bonds 3,981,327 3,981,255 3,981,401
2022 Refunding Revenue Bonds
Principal 875,000 920,000 965,000
Interest 968,155 926,806 881,283
Total 2022 Refund Bonds 1,843,155 1,846,806 1,846,283
TOTAL Shoreline Regional Park Community $ 5,824,482 5,828,061 5,827,684 TOTAL DEBT SERVICE REQUIREMENTS $ 7,304,613 7,312,042 15,413,371 Note: Interest payment includes trustee fees, if applicable. 7-124
Table of Contents
For the Fiscal
Year Ending
June 30 Principal Interest Principal Interest Principal Interest Principal Interest Total 2027 2,025 3,793 2,320 5,775 550 78 663 190 15,394 2028 2,105 3,703 1,965 6,128 575 53 685 167 15,381 2029 2,205 3,607 2,065 6,029 600 27 709 144 15,386 2030 2,300 3,507 2,170 5,926 - - 733 120 14,756 2031 2,400 3,402 2,275 5,818 - - 758 94 14,747 2032-2036 13,745 15,145 13,205 27,262 - - 2,433 124 71,914 2037-2041 15,700 11,355 16,860 23,614 - - - - 67,529 2042-2046 22,025 6,872 21,515 18,955 - - - - 69,367 2047-2051 16,045 1,229 27,455 13,012 57,741 2052-2056 - - 35,040 5,427 - - - - 40,467 Total 78,550$ 52,613 124,870 117,946 1,725 158 5,981 839 382,682 Interest presented in the payment schedule excludes trustee fees.
Annual Debt Service Payment Schedule to Maturity
(Dollar in Thousands)
Proprietary Funds
Shoreline Regional Park
Community Water Fund Wastewater Fund
Governmental Funds
General Fund
7-125
Table of Contents
FISCAL YEAR 2026-27
Budget Preparation and Review Process
Developing the City’s budget is the process of allocating resources to attain goals and objectives set by City Council and management. The process is constantly evolving to align with public interest and needs, and best practices.
The budget contains the appropriations and financing for all City operating and capital budgets.
The Budget Review Team, which consists of staff in the City Manager’s Office and Finance and Administrative Services Department, work to develop a budget calendar and provide an overview of the process to all departments in October/November of each fiscal year. In November of each fiscal year, all City department s perform a detailed review of their current budgets, goals, and accomplishments and begin preparation of their budget proposals for the upcoming fiscal year, which are submitted in January.
In February, the City Council receives an updat e on the current fiscal year budget and a preliminary revenue and expenditu re forecast. Also in February, budget requests are reviewed by the Budget Review Team, in collaboration with each department. From February through April, the Budget Review Team works with depa rtments to review, refine, and modify goals, accomplishments, initiatives, and projects to support City Council Strategic Priorities. Preliminary budget recommendations are presented to the Council in April, and the Council provides direction and feedback on those recommendations. In April and May, the Budget Review Teams incorporate the Council’s fee dback and prepare the Recommended Budget, which is then presented to the City Council dur ing the budget study session in early June. Any requested modifications to the Recommended Budget are included in the budget that is adopted later in June and becomes the Adopted Budget.
Below is a high-level condensed timeline for the entire Fiscal Year 2026-27 budget process:
November 2025 –
January 2026
Departments prepare and submit the following for the upcoming fiscal year:
(1) budget transmittal letter, non-disc retionary increases, discretionary increases, and limited-period requests to the Budget Review Team; (2) reclassification requests to Human Resources and then to the Budget Review Team;
(3) capital outlay and equipment replacement requests to the Capital Outlay Review Committee;
(4) new and modified performance measure proposals and current fiscal year 6 month actuals;
(5) department goals work plan update and new department goals.
7-126
Table of Contents
FISCAL YEAR 2026-27
Budget Preparation and Review Process
(Continued)
December 2025
January 2026
The Capital Outlay Review Committee meets with each department and reviews their capital requests.
Departments develop and submit preliminary departmental goals.
February 2026 The City Manager and Budget Review Team meet with each department to review budget submittals, including capital outlay, department goals and fees.
February 24, 2026 Fiscal Year 2025-26 Midyear Budget Update Report. Initial forecast for upcoming fi
scal year prepared and presented to City Council.*
April 14, 2026 City Council preliminary review of Fiscal Year 2026-27 Recommended Budget.
City Council study session for presentation and discussion of Proposed Fiscal Year 2026-27, Capital Improvement Program.*
February – April
2026
Budget Review Team works with departments and the City Manager’s office to review, refine, and modify goals/initiatives/projects to support City Council Strategic Priorities.
March – May 2026 Five-Year Financial Forecast updated for upcoming fiscal year.
June 9, 2026
June 23, 2026
September 2026
City Council Public Hearing for presentation and discussion of the Fiscal
Year 2026-27 Recommended Budget. *
Public hearing and ad option of Fiscal Year 2026-27 budgets, appropriations limit, fee modification (including utility rates), and adoption
of Fiscal Year 2026-27 Capital Improvement Program.*
Adopted Budget is
finalized and posted to the City’s website
This process complies with the procedures required in the City Charter for adoption of the annual budget specifying the annual City budget must be adopted prior to July 1, the beginning of each fiscal year.
* The public has the opportunity to comment during study sessions and public hearings. 7-127
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
PURPOSE:
A comprehensive and consistent set of financial and budgetary policies provides a basis for sound financial planning, identifies appropriate directions for service level development, aids budgetary decision making, and serves as an overall framework to guide financial management and operations of the City of Mountain View (City).
This document incorporates existing adopted and informal policies. The formal adoption of financial policies allows for the consistent m
avoids the possibility of inconsistent or conflicting policies. These policies will establish criteria A
credibility in the eyes of bond rating agencies and potential investors. Such policies also provide the resources to react to potential financial emergencies in a prudent manner.
While these City Council-adopted policies will be amended periodically, the adoption of these establishing criteria and fiscal goals.
Policies presented here address the following topics:
1. Budget Policies
2. Revenue Policies
3. Expenditure Policies
4. Reserve Policies
5. Capital Improvement Policies
6. Cash Management and Investment Policies
7. Accounting Policies
8. Debt Management Policies
9. Risk Management Policies
7-128
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
POLICY:
1. Budget Policies
All governmental fund-type annual budgets are presented on a modified accrual basis consistent with the general purpose financial statements prepared in accordance with generally accepted accounting principles. Pursuant to Council-adopted financial and budgetary policies, budgets are approved at the fund and department level and may not be exceeded without City Council approval. Transfers and adjustments between funds, departments, or capital projects must be submitted to the City Council for approval. City Charter Section 1105 requires approval by at least five votes of the seven-member City Council to amend the budget.
Proprietary funds, which include enterprise and internal service funds, are presented on an accrual basis consistent with the basis of accounting with the exception that capital projects are appropriated for the estimated cost of the total project. These financial uses of funds are not reflected as expenses in the City
s financial statements but are capitalized and
depreciated in accordance with generally accepted accounting principles.
Department heads are responsible for managing expenditures within their budget and assuring funds are only expended for properly authorized City expenses. Department heads are also responsible for expending funds consistent with the goals and objectives approved by the City Council.
a. The Adopted Budget shall serve as the annual financial plan for the City. This financial plan shall include the goals and objectives set by the City Council and the level of services determined by the City Council.
b. A structurally balanced General Operating Fund budget will be adopted annually, whereby recurring operating expenditures shall not exceed recurring operating revenues.
c. A midyear budget status report will be presented to the City Council annually. d. The recommended budget shall be prepared by City staff and submitted to the City Council prior to the budget hearing each fiscal year.
7-129
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
e. The City Council shall adopt an annual operating budget before July 1 of each fiscal year.
f. The Finance and Administrative Services Director shall have authority to make minor corrections in compiling the Adopted Budget.
g. The City Manager or their designee shall have discretion for budget adjustments rating budget.
h. All budget adjustments between funds or departments shall be submitted to the City Council for approval.
i. Performance and workload measures which reflect the effectiveness, efficiency, or workload of departmental operations will be included in the annual budget. The budget should include comparisons of actual performance to a target goal. j. The Finance and Administrative Services Director and the City Manager shall have the authority to increase appropriations up to the amounts authorized for the City Manager under Council Policy A-10 for professional or specialized agreements when outside grants, donations, or reimbursement revenues have been received to offset expenditures that were not anticipated or budgeted. If the grant, donation, or reimbursement is not within the City Manager s level of authorization, a request for an appropriation increase must be submitted to the City Council for approval (five votes required).
2. Revenue Policies
a. The development and maintenance of diversified and reliable revenue streams will be the primary revenue policy of the City. The City will focus its efforts to optimize existing revenue sources while periodically reviewing potential new revenue sources. b. Revenues for the General Operating Fund will be forecast for the upcoming budget year and the four subsequent fiscal years.
c. Revenues will be estimated conservatively using information provided by State and other governmental agencies, trending of historical information, and other relevant information.
7-130
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
d. Sources of revenues will be evaluated periodically to determine their applicability and relevance to City needs.
e. Fees and charges for services will be evaluated and, if necessary, adjusted annually. level of cost recovery for services that are not provided to, or do not benefit, the community as a whole.
f. Periodic reviews or audits of significant revenue sources will be conducted to revenue base.
3. Expenditure Policies
a. City services and operations will be provided in an efficient manner with the objective of delivering the highest level of service possible at the lowest level of expenditure. b. Expenditures for the General Operating Fund will be forecast for the upcoming budget year and the four subsequent fiscal years.
c. Expenditures will be estimated conservatively using information provided by State and other governmental agencies, trending of historical information, and other relevant information.
d. A good internal control structure assuring that only properly authorized expenditures are made will be maintained.
e. Expenditures will be controlled at the fund and department level and will not exceed appropriations without City Council authorization. Appropriations lapse at the end of the fiscal year to the extent that they have not been expended or encumbered. f. Obligations of the City will be recognized when incurred. Encumbrances will be used for outstanding commitments. Encumbrances outstanding at year-end will be carried over to the next fiscal year and are automatically reappropriated for inclusion in the 7-131
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
4. Reserve Policies
The following is a list of reserves currently in place at the time these policies were adopted.
The City Council has the authority to add or remove reserves as needed at their discretion.
Some reserves are only needed for a short period of time. This list will be updated each time the policies are updated. Reserves that affect the financial stability and credit worthiness of the City, such as the General Fund Reserve, will be maintained to the degree financial stability and credit worthiness are unaffected to the greatest extent possible. a. The General Fund Reserve, to be funded at a level between 20.0% to 25.0% of General Operating Fund budgeted expenditures, net of budget savings, shall be used: (1) for City Council-approved expenditures not appropriated during the annual budget process; (2) to cover unanticipated revenue shortfalls; (3) in situations of extreme physical or financial emergency (with the approval of the City Council); (4) to generate ongoing investment earnings; and (5) as a funding source for interfund loans and other loans or advances from the General Fund as approved by the City Council. Such loans and advances should accrue interest earnings for the General Operating Fund and include principal repayment to the extent possible. b. The General Fund Budget Contingency Reserve shall be used to provide one-time financial resources during uncertain economic conditions. This reserve may be used for such things as the transitioning of positions to be eliminated, the phasing out of certain expenditures, smoothing of employee benefit changes, or anticipated or unanticipated revenue declines, as approved by the City Council. c. The General Fund Earned Lease Revenue Reserve shall be used to accumulate the rent from the LLC
(Google). Google prepaid $30.0 million as rent for the initial approximately 52-year lease term. The intent is for this reserve to accumulate the rent, as it is earned, to fund one-time expenses of the City.
d. The General Fund Transportation Reserve shall be used for the purpose of major priority transportation projects to mitigate traffic congestion, improve infrastructure, and meet the needs of the City, as authorized by the City Council. e. The General Fund Capital Improvement Reserve, to be funded with a goal of a minimum balance of $5,000,000, shall be used for the funding of unanticipated priority capital improvement projects authorized by the City Council. To the extent 7-132
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
possible, General Operating Fund carryovers remaining from the end of the fiscal year, not designated for other reserve purposes, may be applied to this Reserve. f. The General Fund Open Space Acquisition Reserve shall be used for the purpose of acquiring open space to meet the needs of the City and as authorized by the City Council. Proceeds from excess City-owned properties shall fund this Reserve as directed by the City Council.
g. The General Fund Strategic Property Acquisition Reserve shall be used for the purpose of setting aside specific funds for the City to use for the acquisition of strategic property(ies).
h. The General Fund Property Management Reserve shall be used to provide a source of legal services, certain responsibilities identified in land leases, environmental testing, or other costs normally incurred by a lessor.
i. The Graham Site Maintenance Reserve shall be used to fund the maintenance obligations, per the agreement with the school district, of the Graham Sports Complex, including the playing field at Graham Middle School beneath which the City has a reservoir.
j. The Compensated Absences Reserve shall fund the disbursements of terminated or retired employees for accrued vacation and sick leave or other accrued leave as applicable. This Reserve shall be funded at a minimum of 80.0% of the accrued liabilities of the City for compensated absences such as vacation and vested sick leave. k. The Equipment Replacement Reserve shall be maintained to fund the replacement of capital equipment. The financial objectives of this fund is to permit the budgeting of reserves to absorb the cash flow variations caused by the timing of asset replacements. Major categories of capital assets (e.g., vehicles, information technology equipment, Police and Fire radios, CAD/RMS system hardware and Communications Center furniture and equipment, etc.) are included in this Reserve.
Appropriations for this fund will be requested in the annual budget. It is policy direction that capital assets not be replaced before the end of their useful life unless justified by operating necessity.
7-133
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
l. Self-Insurance Reserve shall be maintained at 70%
confidence level for the projected liabilities as determined by an actuarial valuation to be conducted at least once every three years. This reserve may also be used for the backfill of public safety positions out on W Compensation up to Two Hundred Thousand Dollars ($200,000) annually. In addition to projected liabilities, the reserve balance shall include, at a minimum, the provision for two catastrophic -insured retention.
m. The Liability Self-Insurance Reserve shall be maintained at 70% confidence level for the project liabilities as determined by an actuarial valuation to be conducted at least once every three years.
n. The Unemployment Self-Insurance Reserve will be reviewed annually and maintained at a level adequate to meet estimated unemployment liabilities. o. The Employee Benefits Plan (Prescription/Vision) Reserve will be reviewed annually and maintained at a level adequate to meet estimated benefit liabilities. p.
with Generally Accepted Accounting Principles (GAAP) which includes a periodic possible, its Annual Required Contribution (ARC). In addition, to the extent possible, payments toward the Unfunded Actuarial Accrued Liability (UAAL) shall be made. This Reserve may be held with a third-party trustee for the benefit of the retirees. q. The Parental Leave Reserve will be reviewed annually and maintained at a level adequate to meet estimated benefit liabilities.
r. The Employee Loan Reserve shall be used to provide a source of funds for the employee homebuyer and relocation assistance programs administrated by Council Policy D-13.
s. The Shoreline Regional Park Community shall maintain reserves as follows:
(1) General Reserve shall be maintained at 25% of operating expenditures. (2) Sea Level Rise Reserve shall be incrementally increased to accumulate funds for projects identified in the most recent Shoreline Sea Level Rise Study. The 7-134
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
contributed amount shall be determined annually based on the available resources, timeline of the projects, and results of the Shoreline Sea Level Rise Study.
(3) Landfill Reserve shall be incrementally increased to accumulate funds to rebuild the landfill system based on the most recent Landfill Master Plan. The reserve shall have adequate balance to rebuild the landfill system in case of a catastrophic event.
t. The Water Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% of operating budget for rate stabilization. (4) Goal for capital improvements which averages the amount budgeted for annual maintenance capital improvement projects over the prior three to five fiscal years.
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10% guideline.
u. The Wastewater Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% of operating budget for rate stabilization. (4) Goal for capital improvements which averages the amount budgeted for annual maintenance capital improvement projects over the prior three to five fiscal years.
7-135
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10% guideline.
v. The Solid Waste Fund Reserve shall be maintained as follows:
(1) Minimum 10% of operating budget for emergencies.
(2) Minimum 5% of operating budget for contingencies.
(3) Goal of 10% of operating budget for rate stabilization. (4) Required Financial Assurance Mechanisms (FAMs) if applicable.
The purpose of the rate stabilization funds is to buffer any significant changes in revenues or expenses. Use of the rate stabilization funds is allowed to gradually or incrementally change rates in any fiscal year to lessen the impact of an otherwise significant rate change. The funds are to be adjusted in following fiscal years to meet the 10% guideline.
5. Capital Improvement Policies
a. A five-year comprehensive Capital Improvement Program (CIP), identifying proposed major construction projects, capital equipment outlays, land acquisition, and other capital improvement expenditures, and providing an analysis of the estimated funding available and necessary to fund these projects, shall be prepared biennially and presented to the City Council for approval. In the years when a five-year CIP is not prepared, capital projects for a single year will be presented to the City Council for approval.
b. The CIP shall identify all proposed projects to be initiated during the five-year period. c. The first year of the CIP and single-year capital projects shall be appropriated with the annual budget. The appropriations for each project are ongoing until project completion, project cancellation, or amendment.
7-136
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
d. The first year of the CIP and single-year capital projects shall only include those projects which can reasonably be accomplished or substantially started within the fiscal year.
e. Recurring annual projects shall be closed out at the end of the fiscal year or as soon as all related expenditures have been paid.
f. Capital projects will be reviewed on an annual basis for amendments or potential closure/cancellation.
g. A list of unscheduled projects (projects not included in the five-year period) will be identified in the CIP as an indication of potential future projects. h. Future potential ongoing operating costs associated with a project will be identified with the project in the CIP.
6. Cash Management and Investment Policies
a. The City will follow modern cash management practices that require active revenue oversight, prompt collection, deposit, and investment of all funds and cash flow management which maximizes the amount of invested cash balanced with the timely payment of obligations.
b. The City will invest all funds in accordance with the City Council Investment Policy B-2 (Investment Policy) based on the following criteria:
(1) Safety of investment.
(2) Maintenance of sufficient liquidity to meet cash flow needs. (3) Attainment of a market rate of return consistent with the requirements of the Investment Policy.
c. The City shall conduct all of its investment activities in accordance with the California Government Code Section 53600 and the Investment Policy. d. The Investment Policy shall be updated as necessary and approved by the City Council. 7-137
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
e. A
Council on a regular basis.
f. A cash flow analysis shall be prepared on a monthly basis in order to estimate the amount of funds available for investment.
7. Accounting Policies
Governmental fund types are accounted for using the modified accrual basis of accounting.
Revenues are recorded as received or accrued if they are both measurable and available to finance expenditures of the current period. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, which are recorded when paid.
Proprietary fund types are accounted for using the accrual basis of accounting wherein revenues, unbilled or billed, are recognized in the accounting period in which they are earned, and expenses are recognized in the period liabilities are incurred. For budgetary purposes, capital projects are appropriated for the estimated cost of the total project.
These financial uses of funds are not reflected as expenses in the City's financial statements but are capitalized and depreciated in accordance with generally accepted accounting principles.
The City also has various internal service funds that provide service to all major funds within the City and, in turn, charge these funds for the cost of providing services. Revenues received for providing services are noted as interfund service charges in the fund schedules of the Adopted Budget.
a. A financial accounting system adequate to provide management information and meet reporting requirements shall be maintained.
b. A system of effective internal controls will be maintained that assures only properly authorized expenditures, recordings of financial transactions, and accounting entries are executed.
c. Financial reports shall be prepared and presented to the City Council on a regular basis.
7-138
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
d.
firm as required by the City Charter.
e. An Annual Comprehensive Financial Report (ACFR) shall be prepared each year within six months of the close of the previous fiscal year. The ACFR will be presented to the Council Finance Committee (CFC) in accordance with Council Policy B-6. f. The ACFR shall be prepared in accordance with generally accepted accounting principles applicable to local governments.
g.
ity Council.
h. The City prepares a cost allocation plan to identify the costs associated with providing certain services. These indirect charges, noted as General Fund Administration on the fund schedules in the Adopted Budget, reimburse the General Operating Fund for services such as those provided by the City Manager, Human Resources, City Attorney, Payroll, Purchasing, Accounts Payable, and Information Technology. The full cost allocation plan delineates the basis of allocation by department which may include the total operating budget, the number of full-time equivalent positions per department, the number of work requests, the amount of square footage occupied, the number of items processed, the number of applicable devices, etc. The City also prepares a cost allocation plan for the Water Fund similar to the General Fund plan.
8. Debt Management Policies
These Debt Management Policies are the debt management policies for the City of Mountain View, Mountain View Shoreline Regional Park Community, City of Mountain View Capital Improvement Financing Authority, and any other entity for which the City Council and financing lease obligations.
These Debt Management Policies are intended to comply with California Government Code Section 8855 (i).
7-139
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
a. Long-term borrowing will be restricted to the funding of capital improvement projects and equipment. The use of long-term borrowing for ongoing operations shall be avoided.
b. Short-
flows in order to maintain a steady and even cash flow balance. Short-term debt may also be used to finance short-lived capital projects; for example, the City may undertake lease-purchase financing for equipment.
c. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of the City. In such cases, the City shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. d. The term of the debt shall not exceed the expected useful life of the capital improvement project or equipment.
e. Debt obligations will be met in a timely and efficient manner. f. The City will comply with all debt covenants.
g. Good communications with bond rating agencies about its financial condition will be maintained.
h. The City will not exceed its legal debt margin limit of 15% of assessed value of property within the City limits.
i. Refunding techniques will be used where appropriate to allow for the restructuring of its current outstanding debt to remove or change restrictive covenants and/or to reduce annual debt service in an amount sufficient to justify the costs of the refunding/reissuance.
j. The City will comply with the postissuance policies and procedures specified in the tax certificate for any tax-exempt debt.
7-140
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
k. Types of Debt: The following types of debt are allowable under these Debt Management Policies:
General obligation bonds.
Bond or grant anticipation notes.
Lease revenue bonds, certificates of participation, and lease-purchase transactions.
Other revenue bonds and certificates of participation.
Tax and revenue anticipation notes.
Land-secured financings, such as special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes.
Tax increment financing to the extent permitted under State law.
Conduit financings, such as financings for affordable rental housing and qualified 501(c)(3) organizations.
The City may, from time to time, find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of these Debt Management Policies.
Debt shall be issued as fixed-rate debt unless the City makes a specific determination that a variable rate issue would be beneficial to the City in a specific circumstance. l. Relationship of Debt to Capital Improvement Program and Budget The City is committed to long-term capital planning. The City intends to issue debt for the purposes stated in these Debt Management Policies and to implement policy 7-141
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when The City shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its General Fund. m. Policy Goals Related to Planning Goals and Objectives The City intends to issue debt for the purposes stated in these Debt Management Policies, General Plan, Precise Plans, and other planning policy documents and to implement policy decisions incorporated
Capital Improvement Program
and annual operating budget.
n. Internal Control Procedures
It is the policy of the City to ensure that proceeds of debt are spent only on lawful and intended uses. Whenever reasonably possible, proceeds of debt will be held by a third-party trustee and the City will submit written requisitions for such proceeds. The City will submit a requisition only after obtaining the signature of the Finance and Administrative Services Director. In those cases where it is not reasonably possible for the proceeds of debt to be held by a third-party trustee, the Finance and Administrative Services Director shall retain records of all expenditures of proceeds.
The Finance and Administrative Services Director shall retain records of expenditures for the period ending on the later of: (a) the final payment of the debt; and (b) the period specified in the tax certificate for tax-exempt debt. o. Disclosure Policies and Procedures
(1) These Disclosure Policies and Procedures are intended to ensure that the City is in compliance with all applicable Federal and State securities laws. (2) Review of Official Statements:
(a) The Finance and Administrative Services Director of the City shall review any Official Statement prepared in connection with any debt issuance by the City in order to ensure that there are no misstatements or omissions 7-142
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
of material information in any sections that contain descriptions of information prepared by the City.
(b) In connection with its review of the Official Statement, the Finance and Administrative Services Director shall consult with third parties, including outside professionals assisting the City, and all members of City staff, to the extent that the Finance and Administrative Services Director concludes they should be consulted so that the Official Statement will include all Federal securities law).
(c) As part of the review process, the Finance and Administrative Services Director shall submit all Official Statements to the City Council for approval. The cover letter used by the Finance and Administrative Services Director to submit the Official Statements shall briefly summarize the responsibilities of the City Council under Federal securities laws and identify the key sections of the Official Statement.
(d) The approval of an Official Statement by the City Council shall be placed on the agenda as a new business matter and shall not be approved as a consent item. The City Council shall undertake such review as deemed necessary by the City Council, following consultation with the Finance and Administrative Services Director
under applicable Federal and State securities laws. In this regard, the Finance and Administrative Services Director shall consult with the Ci Disclosure Counsel to the extent the Finance and Administrative Services Director considers appropriate.
(3) Continuing Disclosure:
(a) Under the continuing disclosure undertakings that the City has entered into in connection with its debt offerings, the City is required each year to such undertakings. Such annual reports are required to include certain financial statements.
7-143
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
(b) The City is also required under its continuing disclosure undertakings to file notices of certain events with EMMA.
(c) The Finance and Administrative Services Director is responsible for establishing a system (which may involve the retention or one or more consultants) by which:
1.) The City will make the annual filings required by its continuing disclosure undertakings on a complete and timely basis; and
2.) The City will file notices of enumerated events on a timely basis. (4) Whenever the City makes statements or releases information relating to its finances to the public that are reasonably expected to reach investors and the trading markets, the City is obligated to ensure that such statements and information are complete, true, and accurate in all material respects. (5) Training:
(a) The Finance and Administrative Services Director shall ensure that the members of the City staff involved in the initial or continuing disclosure process and the City Council are properly trained to understand and perform their responsibilities.
(b) The Finance and Administrative Services Director shall arrange for Disclosure Counsel.
Such training sessions shall include education on these Disclosure Policies Federal
and State securities laws, and the disclosure responsibilities and potential Such training sessions may be conducted using a recorded presentation.
9. Risk Management Policies
a. The City will maintain an appropriate level of funding or insurance coverage for exposure to risks of financial loss through self-insurance, partial self-insurance, commercial insurance, or pooled insurance with other agencies, whichever form is the most cost-effective in the long term. If self-insuring, stop loss insurance or pooled 7-144
Table of Contents
CITY COUNCIL POLICY
SUBJECT: FINANCIAL AND BUDGETARY POLICY NO.: A-11
insurance should be acquired in order to minimize the amount of self-insured retention, or financial responsibility, at the lowest level that is cost effective. The form of insurance employed for different risks shall be periodically evaluated. b. City property shall be appropriately insured or self- through theft, destruction, fire, and other insurable perils. c. All liability-type losses and claims that occur with predictable frequency and which -
insured to an appropriate level.
d. An annual analysis shall be made of all insurance and self-insurance to monitor and compare costs.
e. The City shall be self-insured for unemployment benefits. f. -insured to an appropriate level and
the program carried out according to State laws with the intent to care for the injured and preclude abuse to the extent allowable by law.
Revised: January 23, 2024, Resolution No. 18863
Revised: June 12, 2018, Resolution No. 18220
Revised: June 13, 2017, Resolution No. 18147
Revised: March 27, 2007, Resolution No. 17191
Effective Date: December 13, 1976, Resolution No. 11280
CNL POL
A11-546CP
7-145
Table of Contents
NOTES
(This page intentionally left blank)
7-146
Table of Contents
SHORELINE
REGIONAL PARK
COMMUNITY
Table of Contents
Mountain View Shoreline Regional Park Community Special District Shoreline Co
mmunity Legislation, Governance, and Obligations
The Mountain View Shoreline Regional Park Community (Shoreline Community) Special District was formed in 1969 pursuant to Chapter 1109 of the 1969 Regular Session Laws of the California Legislature, known as the Shoreline Regional Park Community Act (the Act). In cooperation with the County of Santa Clara (County) and the United States Department of the Interior, the Act also designated approximately 544 acres within the Shoreline Communit y to be utilized as a regional pa rk and recreation facility. An express purpose of the Act is to provide a governmental agency to own, operate, and administer the park known as Shoreline at Mountain View (the Park). Th is action was taken in recognition of the critical shortage of high-density, intensive recreation land in the San Francisco-Oakland and San Jose urban areas and the need to preserve wildlife and marine life habitats and open space in the San Francisco Bay tide and marsh lands. The Park was ultimately established in 1983 on 750 acres.
The Act further stipulates that the Shoreline Community is created to:
a. Contribute to better living conditions through improved overall community design; b. Make substantial contributions to th e sound and economic growth of the area; c. Provide needed additions to the general housing supp ly; d. Provide opportunities for innovation in housing and community development technology and land use planning;
e. Enlarge housing, employment, and investment opportunities; f. Encourage a diversified local homebuilding industry; and g. Provide a suitable environment to a significant public recreational facility, which is the Park.
In ad dition, the City of Mountain Vi ew, acting in its fiduciary capacity as the Shoreline Regional Park Community, is charged with the administration and management of 439 acres of buried refuse within a 650-acre closed regulated landfill in and around the Shoreline Community. The City is required to maintain the landfill and mitigate environmental hazards until the landfill is no longer a threat to human health, safety, and the environmen t. The remaining post-closure maintenance period is currently estimated at up to 30 years. The total estimated cost of remaining capital projects is $19.0M and may be revised in the near future as the City undertakes a comprehensive Shoreline Landfill Master Plan Study Update.
The Shoreline Community is a low-lying area that is currently subject to flooding due to stormwater runoff and high tides. As such, the City has developed a pr ogram of sea level rise capital improvement projects in response to the existing and anticipated future flood vulnerability at the northern part of the City, including areas south of U.S. 101. A 2021 Shoreline Sea Level Rise Study Update was presented to the City Council on June 22, 2021. The current cost estimate, based on the 2021 study, for the identified sea level rise adaptation projects in the Sea Level Rise Capital Improvement Program (SLR CIP) is $122 million. Over half of the projects are in planning and design. The Sailing Lake Access Road project and the North Landfill Erosion Protection at Pond A2W are constructed. Fi nal design is underway for the Pond A1 Project.
Currently, staff is working to update the SLR CIP based on the updated regional planning guidance and sea 8-1
Table of Contents
Mountain View Shoreline Regional Park Community Special District
level rise projection, with an updated program cost es timate. It is anticipated additional reserves will be needed to provide for increased costs due to proj ected additional improvement needs, project cost inflation, and more stringent regulatory requirements. Currently, the Shoreline Community set aside $6.0 million annually for the Sea Level Rise Projects and the Shoreline Community has accumulated approximately $13.2 million to date.
To accomplish the intent of the Shoreline Community State Legislation, related to the development of needed housing, significant infrastructure improvements will be required in the Shoreline Community. To guide the land-use and development decision-making process of the Shoreline Community, the North Bayshore Precise Plan (Precise Plan) was adopted. The Precise Plan envisions the creation of complete neighborhoods and encourages blending residential, commercial, and office uses with services, open space, and transportation options for residents a nd area employees. Priority projects include the development of active transportation to convey pedestrians and bicyclists to and through the area and street improvements to eliminate bottlenecks and increase roadway efficiency. The North Bayshore Circulation Study, completed in 2021, estimated tota l cost for the 5-, 10-, and 20-year priority transportation improvements is approximately $487.0 million. Of this amount, $140.0 million is already funded, and $132.0 million is anticipated in impact fees and community benefits paid by developers.
Shoreline Community Revenues, Fund Structure, and Legal Obligations
In accordance with the Act, all tax revenues received by the Shoreline Community are deposited into a special fund and used to pay the principal of and inte rest on loans, advances, and other indebtedness of the Shoreline Community. The Act prescribes the powers of the Shoreline Community, including the construction and replacement of the infrastructure needed to serve the Shoreline Community, such as streets, curbs, gutters, parking lots, sidewalks, wate r and sewer services, lighting, waste disposal, power and communications, housing, and levees as well as operations and maintenance of Shoreline at Mountain View.
The Shoreline Community is a separate legal entity with its own budget and financial statements but is considered a blended component unit of the City, and financial activities are reported with the City’s financial documents. A separate budget for the Sh oreline Community is adopted by the Board of the Shoreline Community.
The primary source of revenues for the Shoreline Community is property taxes. The assessed value of taxable property within the Shoreline Community was frozen in 1977 at $33.9 million. The revenue generated from the Shoreline Community is a 1.0% levy assessed on the incremental taxable value of real and personal property located within the Shoreline Community. The assessed value of secured real property that does not experience a change in ownership or is not subject to new construction is adjusted annually at a rate not to exceed the California Consum er Price Index (CCPI) or 2.0%, whichever is lower.
However, if a property changes ownership, it is reassessed at the current market value, and new construction is initially valued at the cost of the co nstruction. Unsecured tax on personal property, such as computers and other equipment, is assessed on the value of the property as reported annually to the County by the owning business.
8-2
Table of Contents
Mountain View Shoreline Regional Park Community Special District
The Shoreline Community has established the following primary initial funds and may create additional funds and change the fund structure from time to time as it deems necessary to effect the purposes of the Act.
Shoreline Regional Park Community Special Fund: In accordance with the Act, all tax revenues received by the Shoreline Community will be deposited into a special fund called the Shoreline Regional Park Community Special Fund (Special Fund). The moneys in the Special Fund will be used to pay the principal of and interest on loans, advances, or other indebtedness of the Shoreline Community.
Shoreline Regional Park Community Fund: The Shoreline Regional Park Community Fund (Shoreline Community Fund) shall serve as the Shoreline Community Administrative Fund per Section 107 of the Act.
Moneys may be transferred from the Special Fund for deposit into the Shoreline Community Fund to pay the administrative expenses and overhead of the Shoreline Community.
In addition to the initial primary funds, the Shor eline Community has established debt service funds associated with the 2018 and 2022 Revenue Bonds, as described in the Shoreline Community Outstanding Bond Obligations section.
In addition to the aforementioned fund structure, the following reserves have been established in accordance with the intent of Sections 43, 49, 52, and 107 of the Act. The reserves may be maintained in the Shoreline Community Fund, and the funding policies described below may be revised following future studies or in response to governmental regulations.
General Reserve: The General Rese rve must be equal to twenty-five percent (25.0%) of the Shoreline Community’s operating expenditures. The purpose of the reserve is to cover three (3) months of operating expenses for the coming fiscal year in advance of annual property tax distributions and to cover any unanticipated expenditures, revenue shortfalls, situations of extreme physical or financial emergency, and advances from the City.
Sea Level Rise Reserve: The City and the Shoreline Community approved the creation of a Sea Level Rise Reserve, which was established in Fiscal Year 2018-19. It shall be incrementally increased to accumulate funds for projects identified in the most recent Shoreline Sea Level Rise Study. The contribution amount shall be determined annually based on available resources, timeline of the projects, and results of the Shoreline Sea Level Rise Study.
Landfill Reserve: In Fiscal Year 2013-14, the Shoreline Community and the City approved the creation of the Shoreline Community Landfill Reserve. The Shoreline Community Landfill Reserve was established for future funding requirements for the operation and maintenance of the Shoreline landfills through 2042.
The reserve shall be incrementally increased to accumu late funds to rebuild the landfill system based on the most recent Landfill Master Plan. The reserve shall have adequate balance to rebuild the landfill system in case of a catastrophic event.
8-3
Table of Contents
Mountain View Shoreline Regional Park Community Special District
Site Contamination Reserve: In Fiscal Year 2021-22, the Shoreline Community and the City approved the creation of the Shoreline Community Site Contamination Reserve. The Shoreline Community Site Contamination Reserve was established to pay future obligations related to site contamination.
It is anticipated that additional reserves will be n eeded to provide for increased mitigation and inflation as the Sea Level Rise Study and Landfill Master Plan are periodically updated.
CIP Reserve: In Fiscal Year 2024-25, the Shoreline Co mmunity and the City approved the creation of the CIP Reserve with an annual contribution of $10.0 million to meet CIP needs.
Shoreline Community Fiscal Year 2026-27 Finances
For Fiscal Year 2026-27, operating revenues are proj ected at $77.8 million, $5.0 million lower than the Fiscal Year 2025-26 Adopted. This is primarily due to higher investment earnings offsetting property tax revenues lost from appeals and corrections. Notably, the Assessed Value in the Shoreline Community can be significantly impacted by economic conditions. Operating expenditures are recommended at $57.2 million, $4.8 million lower than Fiscal Year 2025-26 Adopted, primarily due to $12.0 million less in one- time contracting services for a recycled water proj ect and a $2.6 million dec line in intergovernmental payments from lower property taxes, partially offset by higher administrative overhead from the finalized cost allocation plan. Ongoing changes of $432,000 are included as well as limited-period expenditures of $584,000. In addition, there is a $5.1 million transfer to capital projects to fund necessary projects that benefit the Shoreline Community ($5.0 million from the CIP Reserve).
The fund is estimated with a $20.3 million ending ba lance after reserving $79.5 million for the General Reserve, the Landfill Reserve, the Sea Level Rise Reserve, bond proceeds (mainly from interest earnings), the Development Impact Fee Reserve, CIP Reserve, and the reserve for potential site contamination liability. Importantly, the remaining reserve balanc es are obligated to meet the Shoreline Community's current and future funding requirements.
Under the Act, all local taxing agencies receive their proportional share of property taxes from the frozen base. Subsequent agreements between the Shor eline Community, Mountain View Whisman School District (MVWSD), and Mountain View Los Altos Union High School District (MVLAUHSD) and between the Shoreline Community and the County of Santa Clara have provided for additional payments from the Shoreline Community and are discussed below.
School District and County Agreements
On June 30, 2013, the Shoreline Community entered into an Educ ation Enhancement Reserve Joint Powers Agreement (EER Agreement) wi th the districts, effective July 1, 2013, for a period of 10 years, superseding prior agreements dating back to the fi rst such agreement in 2006. The purpose of the EER Agreement is to create an Educat ion Enhancement Reserve in which funds provided by the Shoreline Community are used to enhance the educational and technology capacity of students in the districts, which will contribute to the availability of a local te chnology workforce to further the objectives of the Shoreline Community. The EER Agreement provides for minimum annual payments, which commenced with the fiscal year ended June 30, 2014, and have in creased annually based on the growth in property tax revenues in the preceding fiscal year. The EE R Agreement expired in June 2023. In May 2023, the Shoreline Community and the school districts extended the EER Agr eement until June 30, 2024. An 8-4
Table of Contents
Mountain View Shoreline Regional Park Community Special District
amendment to the 2023 EER Agreement, dated June 13, 2024, for a three-year extension — requested by MVWSD — was finalized in October 2024. In May 2025, a new EER Agreement was executed by all parties to supersede any prior agreements and will remain effect through June 30, 2035. For the fiscal year ended June 30, 2025, the Shoreline Community paid a total of $12.0 million in contributions to the districts.
Pursuant to an agreement between the City, the Shoreline Community, and the County dated June 22, 2005, the Shoreline Community is annually obligated to pay the County from tax revenues an amount equal to the County’s total retirement tax override levies and pass-through an additional amount of taxes.
For the fiscal year ended June 30, 2025, $3.0 million and $3.6 million in retirement tax override levies and pass-through payments, respectively, were paid to the County.
Shoreline Community Outstanding Bond Obligations
The Act authorizes the Shoreline Community to issu e bonds for any of its corporate purposes. Any obligation of the Shoreline Community to make payments with tax revenues shall be subordinate to the payment of debt service on bonds. As of June 30, 2026, the Shoreline Community is anticipated to have the following debt obligations outstanding (dollars in thousands):
• The 2018 Revenue Bonds were issued to finance the acquisition, construction, and improvement of various transportation, recreational, and public safety capital projects within the Shoreline Regional Park Community, including improvements to Shoreline Boulevard and Plymouth Street, a bicycle/pedestrian overcrossing of U.S. 101, fr eeway off-ramp realignment improvements at Shoreline Boulevard, a reversible bus lane on Shoreline Boulevard, the Shoreline Boulevard bus lane extension, Shoreline Sailing Lake improvements, and a Police/Fire training and classroom facility.
The bonds were secured by tax increment revenues generated within the Shoreline and were awarded an A+ underlying credit rating by S&P in 2018, reflecting the Shoreline Community’s strong assessed valuation growth, revenue performance, and long-term economic development potential within the North Bayshore area.
Debt service for the bonds is funded through tax in crement revenues and is incorporated into the Shoreline Community’s long-term capital and financial planning framework.
• The 2022 Revenue Bonds were issued to refund the 2011 Revenue Bonds, which had previously refunded the 1996 Tax Allocation Bonds originally issu ed to finance the acquisition of certain land from the City and to fund road, water, sewer, and other public infrastructure improvements within the Shoreline Regional Park Community.
In addition to the refunding component, the 2022 Revenue Bonds financ ed construction and improvement projects including Fire Station No. 5, Permanente Creek Trail improvements, and the Athletic Field projects, as well as costs associated with the issuance of the bonds.
The refunding generated approximately $1.1 million in net present value savings, representing approximately 5.25% of the refunded principal amount. Annual debt service cashflow savings are projected to average approximately $31,700 annually from 2023 through 2029 and increase to approximately $1.8 million in 2040.
8-5
Table of Contents
Mountain View Shoreline Regional Park Community Special District
The Shoreline Community utilized a private placement financing structure rather than a public bond offering in order to accelerate execution and reduce market timing risk during the period of rising interest rates.
The 2022 Revenue Bonds are secured by tax increm ent revenues derived fr om increases in the assessed valuation of taxable property within the Shoreline Community’s North Bayshore Area Plan area above its 1977-78 base year assessed valua tion. The 2022 Revenue Bonds were issued on parity with the outstanding 2018 Revenue Bonds.
Type of Indebtedness
Maturity
Interest
Rates
Authorized
and Issued
(in 000’s)
Outstanding
as of
June 30, 2026
(in 000’s)
2018 Revenue Bonds(1) 2031 or 2048 3.36% to 5.00% $63,800 $59,925 2022 Revenue Bonds 2039 4.83% $21,565 $18,625
___________________________________
(1) 2018 Revenue Bonds Maturity Intere st Rates Authorized and Issued Series A (Tax-Exempt) 2048 5% 53,485
Series B (Federally Taxable) 2031 3.36% to 4.24% 10,315
It should be noted that, given the extensive outstand ing infrastructure improvements necessary to fulfill the housing requirements and protect the Shoreline Co mmunity, additional bonding will be necessary in the future.
8-6
Table of Contents
Audited Adopted Recom.
Actual Budget Estimated Budget
2024-25 2025-26 2025-26 2026-27
Revenues and Sources of Funds:
Property Taxes $ 73,235,256 75,114,900 60,978,600 68,818,800 Investment Earnings 6,423,105 6,322,000 7,175,800 7,584,000 Invest Earn on Dev Imp Fees 846,614 909,000 930,000 998,000 Rents & Leases 441,125 268,000 475,000 224,000
Other Revenues 133,402 112,000 166,400 127,000
Capital Projects Refunds 2,086,546 0 0 0
Bond Proceeds and Interest 2,782,492 0 1,700,000 0
Total 85,948,540 82,725,900 71,425,800 77,751,800
Expenditures and Uses of Funds:
Operations 7,468,608 28,276,863 26,846,189 17,872,334
Intergovernmental Payments 18,580,797 19,103,000 18,673,599 16,510,000 Capital Projects 23,780,000 25,747,000 52,512,859 5,415,000 Capital Projects from Bond Proceeds 850,000 0 0 0
General Fund Administration 8,117,800 8,199,000 12,299,370 16,399,700 Water Fund Administration 67,100 67,800 67,800 125,100
2018 Revenue Bonds 3,611,501 3,981,255 3,981,255 3,981,401 2022 Refund Bonds 1,835,947 1,846,806 1,846,806 1,846,283 Self Insurance 213,480 308,900 308,900 263,160
Retirees' Health Unfunded Liability 2,800,000 0 0 0
Transfer to Comp Absences Res 48,000 89,000 89,000 82,000 Transfer to Equip Replace Res 79,400 78,200 78,200 103,700 Transfer to Liability Fund 200,000 0 0 0
Total 67,652,633 87,697,824 116,703,978 62,598,678
Revenues and Sources Over (Under)
Expenditures and Uses 18,295,907 (4,971,924) (45,278,178) 15,153,122 Beginning Balance, July 1 111,290,383 129,586,290 129,586,290 84,308,112 General Reserve (5,900,000) (10,700,000) (10,700,000) (10,200,000) Site Contamination Reserve (5,000,000) (5,000,000) (5,000,000) (5,000,000) Commitment for AWPS Project (22,000,000) (5,000,000) (5,000,000) 0 Reserve for CIP (10,000,000) (10,236,000) (10,236,000) (15,279,000) Reserve for Bond Proceeds (6,809,458) (6,809,458) (8,509,458) (8,509,458) Reserve for Landfill (13,000,000) (14,000,000) (13,700,000) (14,700,000) Reserve for Sea Level Rise (18,875,000) (13,210,000) (13,210,000) (19,210,000) Reserve for Dev Impact Fees (4,639,809) (5,548,809) (5,569,809) (6,567,809) Reserve for Encumbrances (430,452) (430,452) 0 0
Ending Balance, June 30 $ 42,931,571 53,679,647 12,382,845 19,994,967 The Mountain View Shoreline Regional Park Community (Shoreline Community) Special District was formed in 1969. Tax increment derived on the difference between the frozen base year value (in 1977) and the current fiscal year assessed value and other revenues generated from the activities of the Shoreline Community are to be utilized to develop and support the Shoreline Community and surrounding North Bayshore Area. Reserves are for general purposes, a catastrophic landfill event, funding sea level rise infrastructure improvements, and tracking of development impact fees.
Assessed values are as follows (in thousands):
Total Assessed Value
Frozen Base Tax Increment Value
Actual 2024-25 7,250,206$ $33,888 $7,216,318
Actual 2025-26 6,558,685$ $33,888 $6,524,797
Recommended 2026-27 6,618,189$ $33,888 $6,584,301
SHORELINE REGIONAL PARK COMMUNITY FUND
Statement of Revenues, Expenditures and Balances
8-7
Table of Contents
NOTES
(This page intentionally left blank)
8-8
Table of Contents
GLOSSARY/
ACRONYMS
Table of Contents
Glossary/Acronyms
Accrual Basis of Accounting—A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows.
Actual/Audited Actual—The amount of expenditures or revenues, as verified by the auditors, or positions for the fiscal year.
Actuarial Accrued Liability (AAL)—The amount calculated by an actuary related to an incurred liability.
Actuarially Determined Contribution (ADC)—Equal to the sum of the Normal Cost (NC) and Amortization of the Unfunded Actuarial Accrued Liability (UAAL). Used when discussing the California Public Employees Retirement System (CalPERS) and Retirees' Health Insurance Program. Developed on the same basis as the Annual Required Contribution (ARC) previously developed under GASB Statement No. 45.
ADA—Americans with Disabilities Act.
Adjusted—Adopted plus/minus any encumbrance carryovers, donations, grants, and midyear Council action.
Adopted—Formal action is taken by the City Council to set a plan, action or strategy, etc. for the fiscal year.
Annual Budget—The total budget for a given fiscal year as approved by City Council.
Appropriation—A legislative act authorizing the expenditure of a designated amount of public funds for a specific purpose.
ARPA—American Rescue Plan Act.
Assessed Value (AV)—A value established by the County Assessor which approximates fair-market value of real or personal property or fair-market value at the time of sale, change in ownership or completion of construction adjusted by the annual California Consumer Price Index not to exceed 2.0 percent annually. By State law, 100 percent of the property value is used for determining the basis for levying property taxes.
Assigned—The City’s intent to use funds for a specific purpose as expressed by City Council or a delegated authority.
Audit—An official financial examination conducted by an independently licensed certified public accountant.
Balanced Budget—Revenues are equal to or greater than total expenditures.
Bonds—A legal promise to pay a sum of money on a specific date at a specified interest rate.
Budget—A financial plan identifying projected revenues, planned expenditures and levels of service.
Budget Adjustment—Any lawful change after the formal adoption of the budget. 9-1
Table of Contents
Glossary/Acronyms
(Continued)
CalPERS—California Public Employees Retirement System.
Capital Improvement Program or Project (CIP) —Capital projects such as City buildings, General Plan update, park renovations, etc. These projects are usually multi-year and, thus, extend beyond the annual budget. The CIPs are supported by a five-year expenditure plan detailing funding sources and expenditure amounts.
Capital Outlay (also referred to as Capital Equipment) —Expenditures that result in the acquisition of assets with an estimated useful life of two or more years and a unit cost of $10,000 or more (account classification 56100s).
Capital Projects Fund—Used to account for financial resources for the construction or acquisition of major capital facilities (other than those financed by Enterprise Funds). For the annual budget, only the Capital Project Funds that have annual budgets are included.
Carryover Balance—The difference between actual General Operating Fund (GOF) revenues received and actual GOF expenditures (operating balance), plus any other GOF one-time revenues or expenditure savings in a given fiscal year.
CAO—City Attorney’s Office.
CC—City Council.
CCO—City Clerk’s Office.
CCPI—California Consumer Price Index.
CDD—Community Development Department.
CERBT—California Employers’ Retiree Benefit Trust.
Certificates of Participation (COPs)—Provides a long-term financing mechanism through a financing lease agreement.
CMO—City Manager’s Office.
CNC—Council Neighborhoods Committee.
COLA—Cost-of-living adjustment.
Committed—Formal action by the City Council places the constraint on how the funds can be spent and may only be altered by the same type of City Council action. Contractual obligations are included in this category.
Community Development Block Grant (CDBG) —A grant received by the Department of Housing and Urban Development (HUD).
9-2
Table of Contents
Glossary/Acronyms
(Continued)
Community Stabilization and Fair Rent Act (CSFRA) —On November 8, 2017 voters adopted Measure V, or CSFRA, to stabilize rents and provide just cause eviction protections for certain rental units in Mountain View.
Component Units—Legally separate entities for which the elected officials of the primary government are financially accountable.
Consumer Price Index (CPI) —A statistical measure of price levels provided by the U.S. Department of Labor signifying the cost-of-living and economic inflation.
Contingency—An amount set aside for emergency or unanticipated expenditure and revenue shortfall.
Cost Recovery Program—Service provided to a specific group or population where the fee is established to partially or fully offset the expenditures incurred for the program or service.
CP—Council Policy.
CSD—Community Services Department.
CSMFO—California Society of Municipal Finance Officers.
Debt Retirement Costs—Costs associated with the payoff of debt.
Debt Service—The payment of principal and interest on borrowed funds such as bonds.
Debt Service Fund —Government fund type used to account for the accumulation of resources for and the payment of interest and principal on a debt issue.
Deficit—Expenditures exceeds revenue.
Department—The highest organizational unit within the City which is responsible for managing divisions or activities within a functional area.
Depreciation— The cost of an asset divided by its expected useful life in years.
Discretionary Expenditure—Nonessential spending. The city’s operation can continue without it.
Division—An organizational unit within a department that provides a specific service.
Educational Revenue Augmentation Fund (ERAF)—The mechanism used by the State to shift local taxes for the State's education funding commitments. This mechanism has been used three different times, thus the terms ERAF I, ERAF II and ERAF III.
EIR—Environmental Impact Report.
9-3
Table of Contents
Glossary/Acronyms
(Continued)
Encumbrances— A legal expenditure obligations of the City established when an agreement for services or goods is entered into. The appropriations for a legal encumbrance does not lapse at the end of the fiscal year.
Ending Balance—A fund's accumulation of revenues over its expenditures available for appropriation.
Enterprise Funds—Used to account for an activity for which a fee (or fees) is charged to external users for goods or services. The City has three Enterprise (or Utility) Funds, Water, Wastewater and Solid Waste Management, that account for the water services, wastewater (sewer) services, and trash and recycling services provided to residents and businesses in the City.
Estimated Expenditures—The amount of expenditures expected to be spent in the current fiscal year.
Estimated Revenue—The amount of revenue expected to be received in the current fiscal year.
Excess Education Revenue Augmentation Fund (Excess ERAF) —In 1992, as a way of solving its own budget shortfall, the State enacted legislation that shifted partial financial responsibility for funding education to local government. Property tax revenues belonging to cities, counties, and special districts were shifted to the Education Revenue Augmentation Fund. When county auditors determine the fund has enough money to meet the minimum state funding requirements for its public schools and community colleges, the remaining funds are returned to the local governments at year-end.
Expenditures—The use of financial resources typically spent for goods or services.
FASD—Finance and Administrative Services Department.
FD—Fire Department.
Financial Assurance Mechanisms (FAMs) —A state mandated Financial Assurance Mechanism to ensure the City is set aside money to meet the obligation for additional postclosure care costs for the landfill sites.
Financial System —The total structure of records and procedures which identify, record, classify, summarize and report information on the financial position and results of operations of a government.
Fiscal Year—A 12-month period specified for recording financial transactions. The City of Mountain View's fiscal year starts on July 1 and ends on the following June 30.
Full-Time Equivalent (FTE)—Part-time and hourly positions expressed as a fraction of full-time positions (2,080 hours per year). Example: 3 positions working 1/2 time equal 1-1/2 FTEs.
Functions—Long-term goals of a department which are tied to performance measures.
Fund—A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. 9-4
Table of Contents
Glossary/Acronyms
(Continued)
Fund Balance—The difference between assets and deferred outflows and liabilities and deferred inflows reported in a governmental fund.
GAAP—Generally Accepted Accounting Principles.
GASB—Governmental Accounting Standards Board.
General Fund—Accounts for the operations of the City which are not recorded in other funds.
General Fund Budget Contingency Reserve —A reserve set aside for uncertain economic conditions to provide for financial flexibility.
General Fund Reserve—The reserve that provides a source of funding for necessary, but unanticipated, expenditures during the fiscal year, unanticipated revenue shortfalls, sources for interfund loans, emergencies and to generate ongoing interest earnings for the General Operating Fund.
General Fund Reserves—The combination of all General Fund Reserves.
General Government—A grouping of departments that support those which give direct service to the public.
General Non-Operating Fund (GNOF)—A "sub" fund of the General Fund which accounts for the limited- period revenues and expenditures of the General Fund.
General Obligation Bonds—Are issued to fund public projects and are backed by the full faith and credit of the issuer.
General Operating Fund (GOF)—A "sub" fund of the General Fund which accounts for the ongoing annual operations of the City which are not recorded in other funds.
GFOA—Government Finance Officers Association.
Goals/Projects/Initiatives—A set of criteria to be achieved within a certain time period.
Governmental Funds —Funds generally used to account for tax-supported activities. There are four different types of governmental funds: the General Fund, special revenue funds, debt service funds, and capital projects funds.
Grant Funds —Moneys received from another government, such as the State or Federal government, usually restricted to a specific purpose.
Gross—Amount prior to any deductions.
HD—Housing Department.
HRD—Human Resources Department.
9-5
Table of Contents
Glossary/Acronyms
(Continued)
Infrastructure—A substructure or underlying foundation on which the continuance or growth of a community depends: roads, schools, transportation systems, etc.
Initiative Process —A system designed to place lawmaking power in the hands of the people. Allows voters to collect signatures to place a new law or change on the ballot.
Interdepartmental Charges —Charges from one department or fund to another department or fund within the governmental entity.
Interfund Expenditure—An expenditure reported in one department or fund that is generated by another department or fund within the governmental entity.
Interfund Transfers—Movement of money from one fund to another within the City of Mountain View or component units of the City of Mountain View.
Intergovernmental Revenue —Grants, entitlements and cost reimbursements from another Federal, State or local governmental unit.
Internal Service Fund—Used to account for any activity that provides goods or services to other funds or departments on a cost reimbursement basis. The City uses Internal Service Funds for fleet maintenance, equipment replacement, Workers' Compensation, unemployment, liability risk exposure, retirees’ health and employee benefits.
Investment Portfolio—The accumulation of all cash and investments regardless of source or ownership, placed in securities or vehicles for purposes of generating interest income.
ITD—Information Technology Department.
Labor Chargeback—An account used to credit salaries and benefits when time is charged to a capital improvement project or another fund or department for services provided.
LD—Library Department.
Limited-Period Expenditure—An expenditure that is of a one-time or limited duration and not considered ongoing in nature.
Maintenance and Operations —Cost of upkeep and running of property or equipment (account classification 55200s).
Major Fund—Any fund whose revenues or expenditures equal 10% of their fund-type total and 5% of the grand total of governmental and enterprise funds.
Materials and Supplies —Expenditures for goods used to support operations (account classification 55100s).
9-6
Table of Contents
Glossary/Acronyms
(Continued)
Measurement Focus —Types of balances (and related changes) reported in a given set of financial statements (e.g., economic resources, current financial resources, assets and liabilities resulting from cash transactions).
Minor Estate Trust—Trust fund City established based on a donation in 2018. The Minor family donated $410,235 endowment from the Minor Estate that allows the Library Director to spend 75% of the annual interest earned.
Mission Statement—A broad direction based on the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given time period.
Mobile Home Rent Stabilization Ordinance (MHRSO)—A fund for stabilization of rents for mobile homes and mobile home spaces.
Modified Accrual Basis of Accounting —Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable; and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations which should be recognized when due. (NCGA Statement 1)
MVCC—Mountain View City Code.
MVPD—Mountain View Police Department.
Net—Amount after consideration of any adjustments.
Non-Discretionary Expenditure—Essential spending. City can’t operate without it.
Normal Cost (NC)—Represents the annual cost estimated for pension or retirees' health benefits of the future liability for current employees.
O&M—Operations and Maintenance.
Operating Balance —The balance of ongoing revenues and expenditures before one-time revenues or expenditures such as capital projects.
Operating Budget—Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled.
Operations—Includes salaries, benefits, supplies and services, and capital outlay expenditures.
Other Expenses —All expenditures not recorded in other major account classifications (account classification 55500s).
Other Funds—The reference used for funds other than the General Fund (e.g., Special Revenue, Debt Service, Capital Projects, etc.).
9-7
Table of Contents
Glossary/Acronyms
(Continued)
Overhire Position —A position created for temporary use above the approved budgeted number of positions. This is used as an overlap when someone is retiring, out on disability, etc.
PD—Police Department.
PEPRA— Public Employees’ Pension Reform Act.
Performance/Workload Measures—Number or percentage of work category completed or performed.
The performance/workload measures provide an indicator of the amount of work performed or measures the quality of effectiveness of work performed by a department or program from year to year.
Personnel Services—Salaries and benefits paid to City employees (account classification 54100-54300s).
Position Classification—Includes job titles, job grades and job families for an overall job level.
Primary Government —Any state government or general purpose local government (municipality or county).
Professional/Technical Services —Expertise purchased from external sources (account classification 55400s).
Projected Revenue—The amount of revenue projected for future fiscal year’s budget(s).
Property Tax Apportionment—The allotment of direct taxes on the basis of population.
Proposed Budget—The initial plan by the City Manager for the fiscal year presented to the City Council before adoption.
Proposition 4/GANN Initiative Limit—The City is required, under Article XIIIB of the State Constitution, to limit appropriations from proceeds of taxes. The annual appropriation limit is based on data received from the State, including various growth measures such as population, CPI and nonresidential construction changes.
Proprietary Funds —To account for operations that involve business-like activities. There are two different types of proprietary funds: enterprise funds and internal service funds.
PW or PWD—Public Works Department.
Rebudget—Funding for limited-period (one-time), capital outlay or equipment replacement items carried over from the current fiscal year to the next fiscal year with Council approval.
Recommended Budget—The preliminary spending plan for the fiscal year presented to the City Council in the Narrative Budget Report.
Rental Housing Committee (RHC) —Established by the Community Stabilization and Fair Rent Act, and consists of five members and one alternate member.
9-8
Table of Contents
Glossary/Acronyms
(Continued)
Reserves—Used to indicate that resources are not available for appropriation and subsequent spending, but is set aside for future use and is either for a specific purpose or to fund a liability.
Restricted—Constraints on expenditures are externally imposed by creditors, grantors, or laws/regulations of other governments or by enabling legislation.
Revenue Enhancements—Any action that increases current revenue sources or creates new ones.
Salaries and Benefits —The set of all City-related operating costs for personnel (e.g., salaries, wages, retirement, health, dental, etc.).
Section 1103 of City Charter —Mandates that the City Manager will send a careful estimate, in writing, detailing the amount of expenditures required to ensure the proper conduct of business at all levels the City Manager has control of and an estimate of incomes expected.
Secured Debt—Debt guaranteed by the pledge of assets or other collateral.
Services and Supplies—The set of all nonpersonnel-related operating costs (e.g., supplies, maintenance, utilities, services, etc.).
Services to Other Departments —Includes interdepartmental charges and credits received for work performed for another department or fund (account classification 54100).
Shoreline Community (SRPC) —The Shoreline Regional Park Community.
Significant Changes—Any increase above the base budget that is discretionary.
SMaRT® Station —The copyright protected acronym used for the Sunnyvale Materials and Recovery Transfer Station.
Special Assessment—Compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
Special Revenue Funds—Governmental fund type used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted for specified purposes.
Structural Deficit—The deficit that occurs when there is an imbalance between ongoing revenues and ongoing expenditures.
Structurally Balanced Budget—Ongoing revenues are greater than or equal to ongoing expenditures.
TABs—Tax Allocation Bonds. Bonds issued by a government agency secured by the agency's pledge of tax increment revenues.
Taxes—Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.
9-9
Table of Contents
Glossary/Acronyms
(Continued)
Unassigned—This is the residual classification for the General Fund.
Unfunded Actuarial Accrued Liability (UAAL)—The portion of the AAL that does not have funds set aside toward this liability. Used in reference to the CalPERS system and Retirees' Health Benefit Program.
Unsecured Debt—Obligation not backed by the pledge of specific collateral.
Utilities—A public service such as gas, electricity or water. Also used to account for expenditures for services such as gas, electricity, water, trash and recycling collection, etc. (account classification 55300s).
Utility Funds—See Enterprise Funds.
Utility Rolls—Utility property assessed by the State Board of Equalization.
Vehicle License Fee (VLF) —Established in 1953 as a uniform statewide tax, the VLF is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. By law, all revenues from the VLF fund city and county services, but the state legislature controls the tax rate and the allocation among local governments. In 2004, the Legislature permanently reduced the VLF tax rate and eliminated state general fund backfill to cities and counties. Instead, cities and counties now receive additional transfers of property tax revenues in lieu of VLF. In 2011 the legislature eliminated all VLF allocations to local agencies in order to fund COP’s grant, booking fee subvention and other safety related grants.
VTA—Valley Transportation Authority.
9-10
Table of Contents
M o u n t a i n V i e w . g o v
M o u n t a i n V i e w . g o v
F a c i l i t i e s & I n f r a s t r u c t u r e
P u b l i c S a f e t y
S u s t a i n a b i l i t y
E c o n o m i c D e v e l o p m e n t
B u i l d i n g t h e M o u n t a i n V i e w o f T o m o r r o w B u i l d i n g t h e M o u n t a i n V i e w o f T o m o r r o w T o g e t h e r
T o g e t h e r