Mountain View City Council
June 9, 2026

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Attachment 1
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THE CITY OF

MOUNTAIN VIEW,

CALIFORNIA

OPERATING BUDGET
FISCAL YEAR 2026-27
Submitted by:

Kimbra McCarthy, City Manager
Prepared by:

Arn Andrews, Assistant City Manager
Derek Rampone, Finance and Administrative Services Director Grace Zheng, Assistant Finance and
Administrative Services Director
Elliot Young, Principal Financial Analyst
Ann Trinh, Senior Financial Analyst
Natalie Poon, Financial Analyst
Table of Contents
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CITY OF MOUNTAIN VIEW

CALIFORNIA

CITY OFFICIALS

CITY COUNCIL
Emil
y Ann Ramos Mayor
Chris Clark Vice Mayor
Alison Hicks Councilmember
Ellen Kamei Councilmember
John McAlister Councilmember
Lucas Ramirez Councilmember
Pat Showalter Councilmember

EXECUTIVE STAFF
Kim
bra McCarthy City Manager
Jennifer Logue City Attorney
Heather Glaser City Clerk
Audrey Seymour Ramberg Assistant City Manager
Arn Andrews Assistant City Manager
Lenka Wright Chief Communications Officer
Danielle Lee Chief Sustainability and Resiliency Officer Christian Murdock Community Development Director
Michael Sinor CIO/Information Technology Director
John Marchant Community Services Director
Kimberly Thomas Deputy City Manager
Derek Rampone Finance and Administrative Services Director Brian Jones Fire Chief
Wayne Chen Housing Director
Maxine Gullo Human Resources Director
Tracy Gray Library Director
Michael Canfield Police Chief
Jennifer Ng Public Works Director
Table of Contents
Mountain View
Residents
Mountain View
City Council
City Manager City ClerkCity Attorney
City
Manager’s
Office
Community
Development
Community
Services
Finance and
Administrative
Services
Fire
Human
Resources
Information
Technology
Library Police Public
Works
City Boards, Commissions & Committees
Housing
City Auditor
Environmental Planning Commission
Board of Library Trustees
Parks and Recreation Commission
Rental Housing Committee
Bicycle/Pedestrian Advisory Committee
Downtown Committee
Human Relations Committee
Performing Arts Committee
Senior Advisory Committee
Tennis Advisory Board
Visual Arts Committee
Youth Advisory Committee
Charter Non-Charter
City Government Organization
*
Finance and Administrative Services Director
serves as City Auditor as appointed by City
Council.
*
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Table of Contents

TABLE OF CONTENTS

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1. INTRODUCTION

Transmitta l Letter .......................................................................................................... ..... 1-1 Council Work Plan Projec t Status Updates ........................................................................ 1-37 Significant Acco mplishments ............................................................................................. 1-42 Revenue and Expenditu re Tables ...................................................................................... 1-51

2. CITY & COMMUNITY INFO
Community Profile ........................................................................................................... ... 2-1 Top Ten Property Taxpayers ............................................................................................. 2-11 Revenue Comparison with Other Jurisdictions .................................................................. 2-12

3. GENERAL OPERATING FUND FIVE-YEAR FINANCIAL FORECAST

General Operating Fund Five-Ye ar Financial Forecast ......................................................... 3-1

4. DEPARTMENT BUDGETS

General Notes ............................................................................................................... ...... 4-1 Fiscal Year 2026-27 Recommended Budget Appropriations Matrix ................................... 4-2 City Attorney 's Office ........................................................................................................... 4-5 City Clerk’ s Office .............................................................................................................. 4-11 City Co uncil ................................................................................................................ ....... 4-17 City Manager’ s Office ....................................................................................................... 4-21 Community Develo pment ................................................................................................. 4-33 Community Se rvices ......................................................................................................... 4-47 Finance and Administrati ve Services ................................................................................ 4-61 Fire ........................................................................................................................ ............ 4-73 Housin g ..................................................................................................................... ........ 4-85 Human Reso urces ............................................................................................................. 4-95 Information Te chnology .................................................................................................. 4-10 5 Library ..................................................................................................................... ........ 4-113 Police ...................................................................................................................... ........ 4-123 Public Works ................................................................................................................ ... 4-133

5. FUND SCHEDULES

Fund Structure Outline and De scription of Funds ............................................................... 5-1 Fund Group Su mmaries ...................................................................................................... 5 -6 General Operat ing Fund ..................................................................................................... 5-8 General Fund: Development Services ................................................................................. 5-9 General Fund: Conveyan ce Tax Fund ................................................................................. 5-10 Gas Tax Fund ................................................................................................................ .... 5-11 Other Streets & Transp ortation Fund ................................................................................ 5-12 Construction Tax Fund ...................................................................................................... 5-13 Public Benefit In Lieu Fund ............................................................................................... 5 -14 Other Transportation Developer Fees F und ..................................................................... 5-15 Housing Fund ................................................................................................................ .... 5-16 Table of Contents

TABLE OF CONTENTS
(Continued)

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Community Stabilization & Fair Rent Act/Rental Housing Committee .............................. 5-17 Mobile Home Rent Stabilizat ion Ordinance (MHRSO) ....................................................... 5-18 Successor Housing Ag ency Fund ........................................................................................ 5-19 Shoreline Golf Links/Michaels at Shoreline Restaurant .................................................... 5-20 Downtown Benefit Assessment Districts F und ................................................................. 5-21 General Special Pu rpose Fund ........................................................................................... 5-22 Land Use Document Fee Fund ........................................................................................... 5-23 Supplemental Law Enforcem ent Services Fund ................................................................. 5-24 Housing Gr ant Fund .......................................................................................................... 5-25 Cable Televi sion Fund ....................................................................................................... 5-26 Shoreline Regional Park Community Fund ........................................................................ 5-27 Storm Drain Construc tion Fund ........................................................................................ 5-28 Park Land Dedica tion Fund ............................................................................................... 5-2 9 Water Fund .................................................................................................................. ..... 5-30 Wastewater Fund ............................................................................................................. 5-31 Solid Waste Manage ment Fund ........................................................................................ 5-32 Equipment Maintenance a nd Replacement Fund ............................................................. 5-33 Workers’ Compensation Se lf-Insurance Fund ................................................................... 5-34 Unemployment Self-Ins urance Fund ................................................................................ 5-35 Liability Insu rance Fund .................................................................................................... 5-36 Retirees’ Health In surance Fund ....................................................................................... 5-37 Employee Benefits Self -Insurance Fund ............................................................................ 5-38 Schedule of Interfund Transfers ....................................................................................... 5-39 General Fund Reserves ..................................................................................................... 5 -40

6. CAPITAL IMPROVEMENT PROJECTS

Fiscal Year 2026-27 Recommended Capi tal Improvement Program ................................... 6-1

7. MISCELLANEOUS INFORMATION
Regular Full-Time and Part-Tim e Position Allocation .......................................................... 7-1 Funding of Nonprofit Agencies ........................................................................................... 7-3 Funding of the Council Neig hborhoods Committees .......................................................... 7-5 Citywide Me mberships ....................................................................................................... 7-6 Recommended Non-Discretion ary On-Going Changes ........................................................ 7-7 Recommended Discretionary On-Going Changes .............................................................. 7-20 Recommended Limited-Period Expenditures .................................................................... 7-32 Recommended Capita l Outlay ........................................................................................... 7-50 Recommended Equipment Replacement ......................................................................... 7-51 Recommended Fee Mo difications ..................................................................................... 7-53 Comparison of FY 25-26 and FY 26- 27 Recommended Utility Rates ................................ 7-115 Calculation of Appropri ations Limit ................................................................................. 7-119 Debt Administ ration ....................................................................................................... 7 -120 Annual Debt Service Paym ents by Entity ......................................................................... 7-124 Table of Contents

TABLE OF CONTENTS
(Continued)

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Annual Debt Service Payment Sc hedule to Maturity ....................................................... 7-125 Budget Preparation and Review Process ........................................................................ 7-126 Financial and Budget ary Policy ....................................................................................... 7-128

8. SHORELINE REGIONAL PARK COMMUNITY

Shoreline Regional Pa rk Community ................................................................................... 8-1

9. GLOSSARY/ACRONYMS
Glossary/A cronyms............................................................................................................. . 9-1

Table of Contents

INTRODUCTION

Table of Contents

OFFICE OF THE CITY MANAGER
500 Castro Street, P.O. Box 7540
Mountain View, CA 94039-7540
650-903-6301 | MountainView.gov
May
29, 2026
Honorable Mayor and Members of the City Council:

In accordance with the City Charter, I am pleased to submit the Fiscal Year 2026-27 Recommended Budget to the City Council for consideration. The City Council was presented with the Preliminary Recommended Budget on April 14, 2026, for consideration and feedback, and will be presented with the Recommended Budget at a public hearing on June 9, 2026, with formal adoption anticipated at a public hearing on June 23, 2026. This transmittal letter summarizes the key components of the Recommended Budget.

BUILDING THE MOUNTAIN VIEW OF TOMORROW TOGETHER
The
Fiscal Year 2026-27 Recommended Budget is structurally balanced and continues to allocate resources toward long-term service delivery, core Citywide functions, Council Strategic Priority areas, continuous organizational improvement efforts, and innovative programs important to the Mountain View community.

Although the budget is stable and balanced for Fiscal Year 2026-27, revenues are not growing at the same pace the City has experienced in prior years, and there remains significant economic uncertainty. As with most cities, repairs, maintenance, and the eventual replacement of aging facilities and infrastructure remain an ongoing need now and into the future. In addition, new initiatives to address the evolving nature of modern cities will require additional financial resources.

The City continues to exercise financial prudence when planning for the future and is prepared to weather any possible tough economic times. This includes recommending a structurally balanced budget for the General Operating Fund (GOF), the City's single-largest fund, which provides core services to the community.

While the Fiscal Year 2026-27 GOF budget and GOF Forecast provide sufficient financial resources to maintain current service levels, there is still a need to enhance and diversify the City’s revenue streams to maintain ongoing fiscal stability and advance the bold initiatives the City is pursuing.

A key step in the process of enhancing the City’s revenue streams was the passage of Measure G in November 2024, which was approved by 72.32% of Mountain View voters. Measure G amended the City’s Real Property Conveyance Tax Ordinance to create a new tier for any property sales over $6.0 million. The new tier is Fifteen Dollars ($15) for each One Thousand Dollars ($1,000) of the total sales price. 1-1
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

Recognizing the many needs of the City, the Council adopted programmatic goals and a revenue allocation plan for Measure G revenues. The allocation plan includes:

 35% to 40% toward Public Safety facilities;

 30% to 35% toward Parks, Open Space, and Biodiversity initiatives;

 20% to 25% to Affordable Housing; and

 5% to 15% to other general government services, including road maintenance, bicycle and pedestrian safety improvements, and homelessness efforts, among other things.

Based on the first full year-to-date sales data, Measure G revenues will currently provide $5.1 million in support for these important goals. The table below shows the allocation of Measure G funds to date.

Measure G Funding Allocation To Date

Measure G Support Area ($ in thousands)
Transfer to Public Safety Reserve $2,040
Transfer to Open Space Acquisition Reserve $1,530
Transfer to Housing Fund $1,020
General Government Services (see below for detailed allocations) $510 Total Measure G Funding $5,100

The General Government Services allocation is estimated at $510,000 (10%) and is intended for a broad range of City services. Staff is recommending funding for the following General Government Services items in Fiscal Year 2026-27:

• Contract Services for Citywide Objective Design Standards: $175,000 Provides limited-period funding for consultant services to study and deliver design standards for Citywide development projects. A separate but complementary Capital Improvement Program (CIP) budget allocation of $54,000 has been included to update standard details for roadways, including streets, sidewalks, bike lanes, landscape strips, and green street infrastructure in the public right-of-way.

• Transfer to CIP 27-22, Street Maintenance Project: $125,000 Provides additional funding to CIP 27-22, Street Maintenance Project, for annual roadway pavement maintenance, including application of various pavement treatments (fog seal, slurry 1-2
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

seal and overlay), adjustment of utilities and monuments, and installation of pavement markers and traffic lines.
• Transfer to CIP 20-99, Sustainability Projects: $100,000 Provides additional funding to CIP 20-99, Sustainability Projects, which supports Citywide decarbonization and sustainability efforts.
• Transfer to Economic Vitality Reserve: $100,000
Provides funding to the new Economic Vitality Reserve for economic vitality initiatives, including Downtown Mountain View activation, Citywide small business support, storefront vacancy programs, and other priorities outlined in the Economic Vitality Strategy.

While the passage of Measure G was an important step in ensuring the quality of life our residents deserve, there are still many critical, large-scale, long-term projects necessary to transform our community going forward. To address these projects, the City Council again made seeking additional funding sources for longer-term infrastructure improvements a strategic priority this year. The City has been reaching out to our residents to better understand which infrastructure improvements are most important. As we move through the process of a potential revenue measure in 2026, understanding our residents’ biggest concerns will ensure that we are Building the Mountain View of Tomorrow Together.

POTENTIAL 2026 REVENUE MEASURE
Street
s, Traffic, Bicycle, and Pedestrian Improvements
The City has made significant strides in many important areas, including continued improvements to our roadways. This includes improved road maintenance, traffic mitigation measures, and additional pedestrian and bicycle safety measures. The Public Works Department is currently managing 79 transportation and street projects totaling $320 million to maintain the City pavement network and continuously enhance bicycle and pedestrian facilities to promote active transportation and greener streets.

Notable projects include:
 Active Transportation Plan – The Active Transportation Plan (ATP) will provide a roadmap of programs, projects, and policies to support walking, rolling, and biking in the City. The Plan builds on existing planning documentation, including various Precise Plans, the Bicycle Transportation Plan, and the Pedestrian Master Plan. The draft report will be presented to the Council Transportation Committee in June 2026 to seek additional comments; to the Bicycle and Pedestrian Advisory Committee in August 2026; and to the City Council for approval in September 2026. The ATP is planned to work in tandem with the Biodiversity and Urban Forest Plan so that when complete streets projects are created, the routes have appropriate tree canopy and greenery for all users. The plan will also include policies to support updates to the City street standards. The Plan will identify a multitude of projects that will significantly enhance active transportation efforts in the City, but with no currently identified funding sources. 1-3
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

 Miramonte Avenue Improvements – The Miramonte Avenue Improvements project aims to enhance safety and create a consistent roadway design along the corridor. For the segment between Cuesta Drive and Castro Street, a road diet and Class IV protected bikeways have been implemented and are currently under construction, with completion anticipated by the end of 2026. The next segment, extending from Castro Street to El Camino Real, will also feature a road diet and Class IV protected bikeways. This phase is currently in the design stage, with construction expected to be completed in the fall of 2027.

 Rengstorff Grade Separation Project – The City has been working on the Rengstorff Grade Separation project for almost 20 years. This important project will provide much-needed transit, pedestrian, and bicycle safety improvements in the most economically disadvantaged area of the City. It will eliminate collisions at the tracks, significantly improving Caltrain operations and, in turn, support ridership growth, productivity, and customer experience. The project will also eliminate significant backups on Rengstorff Avenue at the Caltrain crossing and in front of the Mountain View Community Center and increase productivity and customer experience for VTA’s Bus Route 40 and the Mountain View Community Shuttle, which are subject to major daily delays due to the at-grade rail crossing. The City is partnering with Caltrans and VTA to complete the design and construction of this long-awaited critical project for Mountain View. This $400 million project is 75% funded. The City needs more than $100 million to complete this project and reduce the funding shortfall, making it more competitive for grants and other funding sources.

 Castro/Villa and Castro/Dana Intersection Improvements – The Castro/Villa and Castro/Dana Intersection Improvements Project will enhance safety and accessibility by adding a central pedestrian crossing, installing new pedestrian signals, and upgrading existing traffic signals at both intersections. The project is currently in the design phase, with construction anticipated to be completed in fall 2027.

 Stevens Creek Trail Extension – This project proposes to extend the Stevens Creek Trail from its existing terminus at Dale Avenue/Heatherstone Way to West Remington Road in Sunnyvale, with an overcrossing over State Route 85 to connect to Mountain View High School. In September 2025, the City issued a Request for Proposals (RFP) for feasibility and trail alignment analysis, including preliminary design and concept drawings. This phase is expected to take two years to complete, at which point the project will lack sufficient funding for construction.

o Pavement Management Program – The City’s most recent Pavement Management Program report, published in 2024, identified a Pavement Condition Index (PCI) of 67, which is classified as “Fair.” The City has established a goal of maintaining a citywide PCI of above 70. To achieve this, staff have taken an aggressive approach to project delivery by prioritizing pavement work, assigning projects across multiple project managers, and consolidating paving efforts from multiple years into single projects. As a result, since 2024, the City has completed $18 million in paving projects and is preparing to deliver additional pavement projects totaling approximately $45 million by 2027. The City currently has baseline funding of $6.5 million per year, but a minimum of $8 million per year is needed to maintain our existing PCI, and a minimum of $14 million per year for 5 years is needed to increase the PCI by 5 points.

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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

Affordable Housing

One of the most pressing issues in Mountain View and the greater Silicon Valley region is housing affordability. The City’s focus on affordable housing includes the significant producƟon of new units. The City has been a local and regional leader in building affordable housing for many years, earning the City the coveted designaƟon from the State as a “ Prohousing Community.” Over the past ten years, the City has added more than 1,000 affordable housing units to Mountain View’s housing supply, bringing the total to over 2,000 affordable units. To facilitate development, over the same period, the City has invested $100 million in housing funds and nearly 4 acres of land to affordable housing developers.

Recently completed projects include:

 La Avenida Apartments – 100 units opened in 2025, serving families, homeless veterans, and other unsheltered individuals. This is the first fully affordable housing development in the City’s North Bayshore area.

 Heartwood Apartments – 49 units opened in 2024 for transiƟon-aged youth coming out of the foster system and for unsheltered families. This is the City’s first conversaƟon of a hotel into permanently affordable housing.

This upcoming fiscal year is expected to be an incredibly producƟve year for affordable housing in Mountain View, with the following anƟcipated projects:

 1265 Montecito – The latest affordable housing project is expected to be completed and open in July 2026, adding 85 new units to the City. The project will serve households earning up to 60% Area Median Income and will include units for extremely low-income households as well as rapid rehousing units for households who were formerly unsheltered

 Lot 12 in Downtown Mountain View – This project, located on a former City parking lot, broke ground in February 2026 and will add 120 units of affordable housing for families, those with intellectual and developmental disabiliƟes, and extremely low-income households. Lot 12 will be the first affordable housing project in the City that will incorporate public art by a local arƟst, and a meeƟng space that will be available to the community. The project is expected to be completed in early 2028.

 1020 Terra Bella – This project starts construcƟon in the third quarter of 2026 and will end in 2028.

It will add 108 units of affordable housing. The project will serve families earning between 30% to 60% of Area Median Income.

 87 East Evelyn (Phase 1) – This project is on a City-owned site one-half mile south of the Downtown Transit Center. Phase 1 of this project is expected to begin construcƟon by the end of 2026 and be completed by the end of 2028. This project will add 161 units of new affordable housing and will be the first fully affordable project in the City that will include child-care for future residents and the community.

 96 West El Camino Real – This project will deliver 79 units for the community. In addiƟon to new housing, the development will include community-serving space intended to support 1-5
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

neighborhood and resident needs. ConstrucƟon is expected to begin by the end of 2026 and be completed by the end of 2028.

These five projects will add over 550 new affordable housing units to the City’s supply, increasing the current total of 2,000 units to nearly 2,550.

AddiƟonally, the City has another six affordable housing projects in the pipeline, totaling approximately 600 units. Three of these are acƟve projects that have been enƟtled and are seeking to secure funding, and three are potenƟal City-owned sites, including one in North Bayshore that is being explored as an affordable condominium development. CompleƟon of these addiƟonal projects will increase the affordable housing supply in Mountain View to 3,150 units. The esƟmated funding gap needed to complete these projects is $75-90 million.

Parks and Open Spaces

The City’s parks and recreation programs are an essential part of what makes this City a great place to live, work, and play. Although there are efforts underway for significant park expansion , there is a tremendous opportunity to better meet the evolving needs of the community and to create more access to open space in neighborhoods such as Monta Loma, Rex Manor, Whisman, and other neighborhoods north of Central Expressway, as well as the Central and San Antonio areas.

Towards that end, the City has developed a Parks and RecreaƟon Strategic Plan. The purpose of the Strategic Plan is to define a clear vision and acƟon plan for the future of Mountain View’s parks and open spaces, trail system, recreaƟon faciliƟes, and recreaƟon programs and services. However, implemenƟng the Strategic Plan's vision comes at a high cost and will require the City and the community to work together. While the City’s exisƟng funding sources - including the General Fund, Capital Improvement Program, Tree MiƟgaƟon Fund, and limited reserve funds - support ongoing operaƟons and incremental capital improvements, they are not sufficient to fully achieve the Plan’s vision, goals, and objecƟves. More than $100 million will be needed to acquire land for new parks and implement the projects and prioriƟes outlined in these Plans. Land acquisiƟon alone is esƟmated at approximately $10 million per acre, while design and construcƟon costs average of $3-6 million per acre, based on 2025 cost esƟmates and recent City project actuals, resulƟng in a total cost of $13-16 million per acre. Using this esƟmate, a new 5-acre neighborhood park would cost $65 to $80 million.

The Strategic Plan also directly complements the City’s Biodiversity and Urban Forest Plan, which will come to Council for adopƟon in June 2026. This Plan will be the first of its kind in the Bay Area to provide a clear set of prioriƟes, goals, and objecƟves for increasing and supporƟng biodiversity for the long-term. It outlines strategies to enhance ecosystem health, habitat connecƟvity, and the protecƟon of naƟve species across public and private landscapes. The Plan also integrates and updates the 2015 Community Tree Master Plan into a broader vision and blueprint for the management and enhancement of the urban forest throughout the City. The City has partnered with the San Francisco Estuary InsƟtute to develop the Biodiversity Plan, which is built on science-based guidance. The Recommended Budget includes $125,000 for nonprofit services to provide outreach and programs to support the City’s urban forest preservaƟon and enhancement.
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Public Safety
With most of the City’s fire stations reaching the end of useful life and needing substantial renovation, a Fire Station Masterplan was proposed in this year’s 5-year CIP to start in Fiscal Year 2026-27. This document will evaluate existing facilities, identify needs, and propose options, costs, and sequencing plans for future improvements or new buildings. For example, the City has two fire stations that are 55 and 61 years old, respectively, that need significant modernization and repairs, for which no funding has been identified. The costs to upgrade these aging buildings are over $80 million.

In addition, in 2019, a project began to update and install new Personal Protective Equipment (PPE) storage areas for the fire stations. This project eliminates the need to store potentially contaminated PPE in general staff areas. This project is anticipated to be completed in the fall of 2026. The recommended budget includes $89,100 for testing, cleaning, and replacement of critical PPE.

Additionally, new projects are planned for Fiscal Year 2026-27 to mitigate potential health impacts for Fire and Police employees, including:

 Fire Station Flooring – This project will remove all carpet flooring throughout each fire station and replace it with a hard surface flooring in order to minimize exposure to potentially harmful carcinogens. Hard surface flooring is easier to disinfect and maintain and has a much longer lifecycle than carpet.

 Improvements to Diesel Exhaust Extrication System – This project will retrofit all diesel exhaust systems in each firehouse to enable firefighters to hook up the diesel exhaust hoses outside the fire station prior to the apparatus driving into the fire station. This will result in a significant decrease in diesel exhaust emissions within the fire station and living quarters.

 Mental and Physical Health and Wellness Efforts – Over $200,000 is included in the Recommended Budget for cardiovascular and metabolic screenings, disease prevention, and trauma and resiliency training.

Sustainability

Over the past decade, the City has adopted and implemented a series of plans and programs to reduce local greenhouse gas emissions. These efforts reflect a coordinated, evolving strategy, with each plan building on prior iniƟaƟves to advance emissions reducƟons and move the City towards a 2045 carbon- neutrality target. Important accomplishments during this Ɵme include the City’s leadership in the creaƟon of Silicon Valley Clean Energy, which has enabled access to carbon-free electricity, the development of reach codes to support building electrificaƟon, implementaƟon of renewable energy, baƩery storage, electric vehicle (EV) charging, and building electrificaƟon projects at municipal faciliƟes, and successful rebate programs to support the transiƟon to electric water heaters and bikes.

A Five-Year DecarbonizaƟon Plan is anƟcipated to be adopted by the Council by the end of 2026. This plan outlines the next five years of high-impact programs, policies, and projects to advance carbon neutrality.

Since natural gas use in buildings and gasoline and diesel use in transportaƟon are projected to account for the majority of community emissions by 2045, the five-year plan prioriƟzes building electrificaƟon and acceleraƟon of EV adopƟon.
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

Infrastructure and ecosystem projects included in the plan are summarized below:

 EV Charging Infrastructure - The persistent lack of at-home charging remains a significant obstacle to EV adopƟon, parƟcularly in exisƟng mulƟfamily residences. This project seeks to expand access to EV charging at and near exisƟng mulƟfamily properƟes, including at City-owned parking faciliƟes.

 Mobility Hubs and Micro-Mobility OpportuniƟes – This project will develop a network of high- visibility mobility hubs in key locaƟons, such as the Downtown Mountain View Transit Center and City faciliƟes, that could combine bike, scooter, and car-sharing resources, EV charging staƟons, shuƩle access, and wayfinding.

 Affordable Housing PreservaƟon and Seismic Safety Project – This currently unfunded project would provide criƟcal health and safety improvements, including emission-reducing uƟlity upgrades, seismic retrofits, and essenƟal building upgrades, for older affordable rental housing.

 Ecosystem SequestraƟon – The ability of the ecosystem to sequester carbon is an important strategy to achieve the City’s sustainability goals and support community resilience. Aligned with the City’s Biodiversity and Urban Forest Plan, the Five-Year DecarbonizaƟon Plan includes acƟons to increase the urban forest and implement conservaƟon and restoraƟon projects to improve the capacity of natural areas to sequester greenhouse gas emissions and support ecosystem health in Mountain View.

 Municipal Building Solar and BaƩery Storage InstallaƟons – The approach of pairing solar arrays with baƩery storage across municipal faciliƟes could be replicated or enhanced at many sites to increase use of local, renewable energy and to increase savings and resilience by having backup power to both reduce peak energy loads and have power available during power outages for conƟnuity of operaƟons. There are solar arrays that have just been installed at the Graham and Whisman gymnasiums and the Senior Center, which could be paired with baƩery storage. There are also four addiƟonal sites where solar is planned or under evaluaƟon: the new Public Safety Building, the Library, City Hall, and the Rengstorff AquaƟc Center. These could also potenƟally be paired with baƩery storage.

These important efforts towards building a more sustainable future will require investments of more than $30 million, for which the City has not identified funding.

CONTINUOUS ORGANIZATIONAL IMPROVEMENT EFFORTS

Similar to recognizing the needs for our built environment, the City recognizes the importance of enhancing the organization to best serve the community now and into the future. Over the past several years, we have been evolving the City organization in a positive way to best meet the needs of our community and changing business environment. Continuing to identify more efficient service delivery and embracing technology in our day-to-day work is more important now than ever. Over the coming years, the ability to continuously improve through reinvention and the automation of many of our processes will enable the Mountain View organization to thrive. This commitment to innovation is embodied in the City Council-adopted Strategic Priority of Organizational Strength and Good Governance. 1-8
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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

Among other efforts, the following will be underway over the next fiscal year to better serve the City Council and community while continuing to deliver exceptional services:

Transportation Division Reorganization
At the Mid-Year Budget Update in February 2026, Council approved the reorganizaƟon of the TransportaƟon and Business Services Division and the Engineering Division within Public Works to create a new division focused solely on transportaƟon and traffic. This new division will combine the TransportaƟon Planning and Traffic Engineering secƟons and will be led by a new Chief TransportaƟon Officer. The division will guide the implementaƟon of major policy iniƟaƟves, including the AcƟve TransportaƟon Plan, Vision Zero, Community ShuƩle, and TransportaƟon Demand Management. This posiƟon will also focus on the City’s enƟre transportaƟon ecosystem and how parks, trees, biodiversity, art, and design connect with how people experience our streets and roads. UpdaƟng the City’s Standard Details and creaƟng complete green streets are criƟcal to this effort. Recruitment for the Chief TransportaƟon Officer will start in the summer of 2026.

Bringing Transportation Planning and Traffic Engineering into the same division will improve communication, coordination, and collaboration as the team works to advance the City’s transportation and design goals. In addition, moving Traffic Engineering out of the Engineering Division will reduce the City Engineer’s overall workload, allowing greater focus on capital project delivery.

The Recommended Budget also includes $151,700 in funding for an Associate Transportation Planner position to support the development and delivery of transportation-related projects.

Library Hours Expansion
The City’s Mountain View Public Library is one of the community's most valued assets, with over 1.3 million books and other materials checked out annually. At the Mid-Year Budget Update in February 2026, Council approved the addition of 1.0 FTE Librarian II and 1.0 FTE Lead Security Services Guard position to support the expanded public service hours at the Mountain View Public Library.

To continue supporting these expanded hours, the Recommended Budget includes $259,500 in Limited Period funding to continue a Lead Security Guard position, and a half-time Library Assistant I/II position to support the extension of Library service hours on Sundays. These resources are expected to continue enhancing service availability, improving customer access during peak weekend demand, and advancing the City’s goals related to equitable service delivery and community responsiveness.

Long-range Planning Focus
The City prides itself on forward-looking land use planning to meet the growing needs of residents and businesses in Mountain View. This has been reflected in the Fiscal Years 2023-25 and 2025-27 Council Work Plans, which prioriƟzed staff work on eight acƟviƟes led by the City’s long-range planning staff. In addiƟon, long-range planning staff has led more than a dozen implementaƟon programs in the City’s 2023- 2031 Housing Element since its adopƟon in 2023. This work is currently led by two staff posiƟons (a Planning Manager and a Principal Planner) in the Planning Division of the Community Development Department, which has limited the ability to efficiently advance these acƟviƟes. Introducing a second Principal Planner to support long-range planning acƟviƟes will increase capacity for the City to conƟnue 1-9
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advancing the long-term needs of the community. As a result, the Recommended Budget includes $294,400 for a new Principal Planner posiƟon in the Community Development Department to enhance the City’s capacity to execute long-range planning acƟviƟes.

ObjecƟve Design Standards

Council has idenƟfied the creaƟon of objecƟve development and design standards as an important Fiscal Years 2025-27 Council Work Plan project. These standards are intended to clearly communicate the City’s design expectaƟons to developers on private development prior to submiƫng an applicaƟon, while also complying with state law requirements for the review of housing projects. To complement this work, the Public Works Department will also update the City’s Standard Details for roadway, sidewalk, and other public right-of-way infrastructure that is oŌen built in tandem with private development. CollecƟvely, these standards will set a clear vision for desirable development, green streets, and transportaƟon corridors in Mountain View.

The Recommended Budget includes $175,000 for the preparaƟon of objecƟve design standards as part of the FY 2025-27 Council Work Plan item led by the Community Development Department. The CIP Recommended Budget also includes $54,000 for updates to Public Works Department Standard Details for roadways, including streets, sidewalks, bike lanes, landscape strips, and green street infrastructure in the public right-of-way.

Technology Improvements and Responsible Use of Artificial Intelligence

Like many municipalities, the City’s legacy systems are outdated and nearing the end of their useful lives.

As we position the City for the future, it’s incumbent on us to transition to newer systems that will support the community and the organization well into the future.

A business transformation occurring next fiscal year is the implementation of a new Utility Billing System.

The City’s current Utility Billing System is based on a 1990s-era system that is no longer supported and cannot be upgraded. The new system will provide significant opportunities to automate billing processes for water, wastewater, and recycling. In addition to replacing the existing system, this implementation will allow for a single, comprehensive, and integrated solution to manage the City’s utility business functions. The project is slated to be completed in early 2027.

In an exciting development, staff is working on procuring a Land Management System (LMS) in Fiscal Year 2026-27. Sometimes called a “Community Development System,” LMS is a software suite comprising several applications that manage the creation, issuance, and tracking of development-related activities, including planning and zoning, permitting, inspections, licensing, code enforcement, and parcel/address management. A multi-department City team is currently outlining the specifications for procuring this next-generation process and technological improvement.

In addition, staff is working on the deployment of a Work-Order Management System that will enable significant efficiencies across multiple departments. The goal of the work order management application is to provide paperless processes to handle Service Requests, Work Orders, Preventive Maintenance tasks, Asset Management, and Reporting Services. In addition, this solution will be integrated with the City’s existing Geographic Information System (GIS) to manage asset inventories, including all GIS datasets that 1-10
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will have work orders performed against them. Staff has identified a vendor to position this important project to launch next fiscal year.

To support these important new and ongoing initiatives, the Recommended Budget includes the following budget requests:
 Temporary Staffing for Information Technology: $406,400  IT Analyst I/II Position (1.0 FTE) converted to full-time from limited-period funding: $266,100  Information Technology Services, Licenses, and Software Renewals: $102,700  Limited-period funding for contract services for the City’s fiber network contract: $120,000 The ethical use of Artificial Intelligence (AI) is also important to the City’s technological future. The City, like many jurisdictions across the country, has been working to understand how to appropriately integrate AI-related products into City service areas. Recognizing the critical role governance will play in the ethical use of AI, in March 2024, the City joined the GovAI Coalition and signed the Coalition’s Open Letter to support its mission to promote responsible, purposeful AI in the public sector. The GovAI Coalition was established “to give local government a voice in shaping the future of AI and ensure that AI development is geared toward the benefit of society.” The City has been working with a group of representatives from over 250 local, county, and state governments across the nation to promote responsible and purposeful AI in the public sector.

Additionally, the City established its own internal AI Advisory Group to support and promote the City's AI use. The initial goal of the Advisory Group was to develop an AI Appropriate Use Administrative Policy to guide decision-making by staff who purchase, configure, use, or support AI systems. In addition, the Advisory Group developed easy-to-understand guidelines, “Do’s” and “Don’ts,” for desk reference.

One key principle of AI adoption in the public sector is that it should be driven by a solid business use case.

The City should pursue AI adoption only after researching potential use cases from other government agencies, organizations, and AI leaders, and focus on those that best align with the City’s strategic goals.

The initial focus will be on relatively low-cost, task-specific solutions that pose minimal risk and disruption to current processes.

The following are the specific business use cases identified by staff, the Council Strategic Priority it supports, and the potential AI solutions under consideration:
 Expanded Translation Services – Community For All – AI-powered translation services use artificial intelligence to translate text, speech, and even images across various languages. The City has procured a vendor, and implementation is underway.
 Enhanced Dispatcher Efficiency – Organizational Strength & Good Governance – The Police Department has been researching an integrated emergency and non-emergency call handling, 1-11
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translation, and quality assurance system that would enhance dispatcher efficiency, improve response times, and reduce caller hold times.

 Institutional Knowledge Retention and Access – Organizational Strength & Good Governance – The City has experienced significant turnover over the past five years and, as a result, has lost substantial human-centered institutional knowledge. However, much of the information that new and existing employees would want to access is likely available in archived staff reports, resolutions, and minutes dating back decades. Staff have been researching firms that will initially establish a closed system for City-only-generated content and then use AI-powered assistants to search the City’s own verified documents, ensuring accuracy and data privacy.

 Greater Community Access/Transparency – Organizational Strength & Good Governance – Staff has been researching the use of AI-powered chatbots and agents/assistants to assist residents with their questions and/or concerns. Chatbots or virtual assistants can handle a range of resident inquiries, from simple questions about office hours to complex queries about permit applications.

These technological advances will make our government more accessible to all members of our community.

SMALL BUSINESS SUPPORT AND ECONOMIC VITALITY

The Economic Development Division continues to advance key initiatives that implement the Council- adopted Economic Vitality Strategy and enhance the vibrancy of Downtown and businesses Citywide.

Small Business Support

Supporting small businesses and reducing storefront vacancies remain core priorities for the City. Through targeted programs and technical assistance, the City works to strengthen local businesses, enhance the visual appeal of commercial corridors, and encourage new business activity.

The City Council recently approved a series of Small Business zoning code updates designed to support small businesses and modernize land-use regulations. These updates streamlined permit provisions for certain small-footprint land uses, removed Change of Use Permit requirements, reduced the need for Conditional Use Permits for certain types of active businesses (e.g. retail, restaurants, personal service, and indoor recreation and fitness centers), and reduced minimum parking standards for retail and personal service uses. Together, these changes help the City remain regionally competitive while better aligning zoning regulations with current retail and service market trends. The updates also simplify the code, making it easier and less expensive for businesses to open in Mountain View.

Another important resource for entrepreneurs is the Business Ambassador Team , a multi-department collaboration that provides technical permitting support to new and expanding businesses. The team assists business owners in navigating the permitting process and identifying potential challenges early, helping projects move forward more efficiently.

The City’s Façade Improvement Grant Program has supported 14 small business projects to date, helping businesses invest in storefront improvements that enhance the customer experience and strengthen neighborhood commercial areas. Grant funds have supported improvements such as exterior painting, 1-12
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new signage, and architectural upgrades. Following recent program updates approved by the City Council, the program will provide increased flexibility and financial support to Mountain View small businesses into next fiscal year. The City is also exploring partnerships that would make low-cost loan financing available to qualifying small businesses.

The Recommended Budget includes $315,000 for grants and services to support the ongoing administration of the City’s small business programs.

Downtown Placemaking and Visitor Experience

Recent investments in placemaking are enhancing the Downtown experience for residents and visitors alike. Last year, a “Ribbons” decoraƟve street treatment was installed along the Castro Street Pedestrian Mall, adding color and reinforcing Downtown’s idenƟty as a vibrant community gathering space.

New pedestrian wayfinding signage was installed this spring to help visitors navigate Downtown and locate key desƟnaƟons, including public parking faciliƟes and community aƩracƟons. The signs feature visual elements inspired by Mountain View’s history and surroundings, reinforcing the community’s character and sense of place.

With several public and private projects planned across Downtown in the coming years, the City has also launched a strategic communicaƟons iniƟaƟve to strengthen outreach and keep the community informed about construcƟon Ɵmelines and project impacts. As part of this effort, the City introduced a new Downtown sub-brand, “Downtown MV in MoƟon.” Inspired by the colorful decoraƟve street treatment, the brand reflects the dynamic energy of Castro Street and celebrates everyday moments such as enjoying live music, playing street games, or gathering with friends.

The Recommended Budget includes $53,000 to evaluate the creaƟon of a Property-Based Improvement District (PBID) to provide enhanced services for Downtown visitors and businesses, and $36,000 for enhanced cleaning of Downtown parking structures.

Downtown Pop-up and Vacancy ReducƟon

The City has taken a comprehensive approach to reducing Downtown vacancies through permiƫng process improvements, zoning amendments, proacƟve engagement with commercial property owners and brokers, grant assistance, permit navigaƟon, and other acƟviƟes. These combined efforts focused on reducing Downtown vacancies have resulted in a 28% reducƟon in vacant retail square footage in the Downtown between 2024 and 2026.

One notable addiƟon to the Downtown includes the “Don’t Eat Me” pop-up retail space in a formerly vacant storefront. In collaboraƟon with MOMENT, the pop-up shop opened at 293 Castro Street in December 2025. This one-year program represents a proacƟve strategy to address commercial vacancies while providing brick-and-mortar retail space for four creaƟve microbusinesses.

The Recommended Budget includes $100,000 for the Council Work Plan Pedestrian Mall Storefront AcƟvaƟon program.
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2026 Major Sporting Events

Major regional sporting events in 2026 offer an opportunity to boost economic activity and showcase Mountain View as a destination for visitors and residents alike.

The City’s 2026 Super Bowl activations were highly successful. A Downtown tailgate event held on the Saturday before the big game featured live music, games, and community giveaways. The activation brought significant activity to Downtown, resulting in a 39% increase in visitors compared to the same day last year and a 21% increase in average dwell time, demonstrating that the event attracted more people who stayed longer. To further support local businesses, the City created a Business Fan Fest Map highlighting special promotions and events hosted by businesses across the City. The map received more than 8,000 views, helping connect visitors with Mountain View merchants and restaurants.

Building on this momentum, the City is preparing for the 2026 World Cup, during which multiple matches will be held at Levi’s Stadium in June and July. The City has planned for “Summer of Soccer” activations, including Downtown watch parties for key games, business promotions, and community events designed to celebrate the tournament while supporting our local businesses. The City is partnering with the Mountain View Chamber of Commerce to promote local establishments and encourage visitor spending, while also collaborating with local youth soccer organizations to create opportunities for play in parks throughout the City. These efforts aim to boost local economic activity, increase visitor engagement, build community, and elevate Mountain View’s visibility as a welcoming destination.

Public Art and Culture

Arts and culture also play an important role in shaping a vibrant community and supporting the Mountain View of Tomorrow.

The City is currently developing its first Public Art Strategy, a comprehensive 10-year roadmap that will guide the integration of public art into everyday spaces throughout Mountain View. During the outreach phase of the strategy, more than 700 community members shared feedback about the types of art they would like to see and where it should be located. The final strategy will be brought to Council for adoption in the fall of 2026.

To further expand the City’s public art efforts, the City Council recently approved funding for a new Public Art Administrator position as part of the midyear budget update. This position will play a key role in implementing the Public Art Strategy, modernizing the City’s Public Art Program, and expanding opportunities for residents and visitors to engage with art across Mountain View.

Several new public artworks have been installed across the City this year, including art on 10 safety bollards in the Castro Street Pedestrian Mall, a mural at Rengstorff Park, and a colorful art installation at the Mountain View Train Depot. The City is also exploring new ways to connect the community with artists and creative works. An artist talk and reception with artist Don Hershman brought together more than 90 attendees for a conversation about his series, “The Art of Code Switching,” hosted at the Mountain View Center for Performing Arts (MVCPA).

This year also represents a milestone for the MVCPA, marking its 35th Anniversary . The anniversary celebration is envisioned to include a two-day weekend event featuring a free open house and movie 1-14
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screening, as well as a ticketed performance by a headlining artist during a separate weekend. This milestone event is a testament to the City’s longstanding dedication to the performing arts and the invaluable community support over the years.

The Recommended Budget includes $186,200 in funding for the MVCPA 35th anniversary celebration and $150,000 for Business and Arts Promotions to support placemaking, arts initiatives, and public space activations.

COUNCIL STRATEGIC PRIORITIES AND WORK PLAN – FISCAL YEARS 2025-27

The City Council has adopted seven Strategic Priorities to support the City of Mountain View Vision:

“A welcoming and vibrant city that plans intentionally and leads regionally to create livable, sustainable neighborhoods, access to nature and open spaces, and a strong, innovation- driven local economy.”

On June 24, 2025, the City Council adopted the Fiscal Years 2025-27 (FY 25-27) Council Work Plan, which identifies 16 priority projects to advance the Council’s Strategic Priorities . On February 24, 2026, the City Council received a six-month update on the Work Plan’s implementation.

Please see the “Council Work Plan/Accomplishments” section following this Transmittal Letter for a comprehensive update on the status of these projects after the first 12 months of implementation, as well 1-15
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as progress on additional Council priorities from prior Work Plans that are not included among the 16 identified priority projects in the current cycle.

OVERVIEW OF BUDGET DOCUMENT
The
Fiscal Year 2026-27 Recommended Budget document, which includes all City funds, is divided into nine sections as follows:

1. Introduction—Includes a summary of the City’s overall financial plan and recommended changes;

2. City and Community Information—Includes the community profile and other information about the City;

3. General Operating Fund Forecast—Includes the General Operating Fund (GOF) five-year revenue and expenditure forecast and an economic update on federal, state, and local trends;

4. Department Budgets—Includes operating plans for all City departments;

5. Fund Schedules—Includes recommended budgets for all funds;

6. Capital Improvement Projects—Includes the Recommended Capital Improvement Program (CIP) for Fiscal Year 2026-27;

7. Miscellaneous Information—Includes description of the budget process, position listing, debt administration and payments, and other information;

8. Shoreline Regional Park Community—Includes the recommended budget for the Shoreline Regional Park Community; and

9. Glossary and Acronyms—Includes the glossary and acronyms for this document.

This budget has been prepared in accordance with Section 1103 of the City Charter, the state Constitutional limit on the proceeds of taxes, and all applicable regulations.

FISCAL YEAR 2026-27 BUDGET OVERVIEW
The
Fiscal Year 2026-27 Recommended Budget reflects a continued trend of modestly positive but slowing economic conditions, driven by uncertainty in key economic indicators and limited growth in major revenue sources, including property tax, sales tax, and other local taxes.

The total Recommended Budget for Fiscal Year 2026-27 includes $520.2 million in revenues and $597.6 million in expenditures (excludes a projected vacancy factor of $11.3 million). Some expenditures, such as capital projects, are funded from existing available resources, including the planned use of reserves. The Fund Schedules Section of this document presents the City’s financial picture in detail. 1-16
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Total Fiscal Year 2026-27 Recommended Revenues—All Funds (dollars in millions)
Total Fiscal Year 2026-27 Recommended Expenditures—All Funds (dollars in millions)
*Revenue may be less than expenditures due to the use of fund balance/equity in excess of reserves.

General Operating
Fund
$207.6

39.9%
Enterprise Funds
$115.0

22.1%
Shoreline Regional
Park Community
$77.8

15.0%
Special Revenue
Funds
$31.2

6.0%
General Fund
Reserves
$30.7

5.9%
Other General
Fund
$28.8

5.5%
Internal Service
Funds
$25.9

5.0%
Capital Project
Funds
$3.2

0.6%
Total Revenues - All Funds: $520.2M
General Operating
Fund
$217.7

36.4%
Enterprise Funds
$130.5

21.8%
Special Revenue
Funds
$85.0

14.2%
Shoreline Regional
Park Community
$62.2

10.5%
General Fund
Reserves
$39.9

6.7%
Other General
Fund
$30.5

5.1%
Internal Service
Funds
$29.4

4.9%
Capital Project
Funds
$2.4

0.4%
Total Expenditures - All Funds: $597.6M
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GENERAL OPERATING FUND

The General Operating Fund (GOF) is the single largest City fund and provides funding for core community services, such as public safety (Police and Fire), Parks, Recreation, Library, some Planning, Public Works, Sustainability, and all City Administration support functions, including City Attorney, City Clerk, City Manager, Human Resources, Finance and Administrative Services, and Information Technology. These core community services, paid for in the GOF, are primarily supported by major revenue sources, including property taxes, sales taxes, use of money and property (lease revenue), and other local taxes (business license, transient occupancy, and utility users). These four major GOF revenue sources account for $167.5 million, or 80.7%, of the GOF revenue in the Fiscal Year 2026-27 Recommended Budget. The remainder of revenues in the GOF are generated by a variety of other resources.

The GOF’s financial health is shaped in large part by economic forces beyond the City’s control. Many GOF revenues are closely tied to broader conditions in Silicon Valley, the greater Bay Area, and the state.

During the Great Recession of 2008, declines in property tax, sales tax, and transient occupancy tax (TOT) revenues resulted in structural deficits for four consecutive fiscal years before corrective actions were implemented. By proactively addressing these challenges, the City strengthened its financial position and was better prepared for the subsequent economic recovery. In addition, the City’s sustained fiscal discipline has supported its AAA credit rating for more than a decade, including its most recent rating in 2026, a distinction held by only a limited number of California cities.

Over the past several years, the City’s major revenues have generally remained strong, benefiting in part from inflationary pressures and higher interest rates; however, growth has moderated and is no longer at the pace experienced in prior years. Staff continues to closely monitor revenues and expenditures throughout the year. Despite incorporating the most current available data into projections, significant uncertainty remains regarding future economic conditions. Factors such as geopolitical tensions, shifting trade policy, federal spending reductions, and workforce changes, as well as resulting impacts on consumer confidence and financial markets, continue to contribute to volatility in economic forecasts. As a result, revenue and expenditure projections remain inherently challenging.

The City maintains fiscally prudent budgeting practices, including balancing ongoing expenditures with ongoing revenues and adopting structurally balanced operating budgets. In recent years, stronger-than- expected revenue performance produced a higher-than-normal operating balance, enabling the City to address a portion of its infrastructure needs and unfunded liabilities. While forecasting remains uncertain in the current environment, the GOF Recommended Budget for Fiscal Year 2026-27 continues this tradition of fiscal balance and is projected to achieve a nominal operating balance.

A summary of the GOF Recommended Budget is summarized below (dollars in thousands):

Total Revenues $207,574
Total Expenditures (207,424)
Operating Balance $ 150

Based on the current available information and assumptions, the GOF is projected to end the fiscal year with an operating balance of approximately $150,000.

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To address several staffing needs across the City, staff recommends adding 6 ongoing positions, with 5.35 FTE funded in the GOF. This includes five new ongoing positions and the conversion of one position from limited-period to regular ongoing status. The recommendation also includes increasing an existing part- time Warehouse Worker position by 0.25 FTE, from 0.50 to 0.75 FTE.

Recommended Positions in GOF
New Ongoing Regular:

Department Position FTE
City Attorney's Office Assistant City Attorney 1.00
City Manager’s Office Deputy City Manager 1.00
Community Development Department Principal Planner 0.50 Finance and Administrative
Services Department Warehouse Worker 0.25
Fire Department Firefighter/Paramedic 1.00
Public Works Department Associate Planner 0.60
Limited-Period to Regular:

Department Position
Information Technology Department IT Analyst I/II 1.00 TOTAL 5.35

A summary of the Fiscal Year 2026-27 GOF Recommended Budget is provided below. Details of the Recommended GOF revenues and expenditures are included Fund Schedule Section of this document.

California Public Employees Retirement System (CalPERS) Pension

The City provides a defined benefit pension plan for all full-time employees and some part-time benefited employees as part of their total compensation package. Defined benefit plans provide a fixed, pre- established benefit payment for employees in retirement based on a formula that considers an employee’s years of service and highest average annual salary. The defined benefit pension has been a standard part of compensation in governmental organizations and in Mountain View, and is in lieu of participating in Social Security, except for the required Medicare rate of 1.45% of all wages.

The City’s pension plans over the past several decades, like those of other CalPERS participants, have experienced periods of unfavorable investment returns, changes in actuarial assumptions, and demographic shifts that have contributed to increased costs. More recently, stronger investment performance has helped improve plan conditions; however, employee-related costs remain elevated due to prior unfunded liabilities and the ongoing need to fully fund benefits.

An Unfunded Accrued Liability (UAL) obligation represents the difference between the market value of pension plan assets and the actuarial accrued liability (i.e., the discounted value of the future benefit obligations). When a plan’s market value of assets is less than its actuarial accrued liability, the resulting gap is the UAL, which the City is required to fund over time.

The City’s most recent actuarial report from CalPERS (released in August 2025) indicates a UAL of $140.9 million in the Safety Plan and $139.4 million in the Miscellaneous Plan, for a combined total of 1-19
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$280.3 million as of June 30, 2024. This represents a decrease from $298.9 the prior year, or 6.2%. The reduction is primarily attributable to CalPERS achieving an investment return of approximately 9.3% in Fiscal Year 2023-24, exceeding the assumed rate of 6.8% by 2.5 percentage points.

As of June 30, 2024, the City’s funded status improved to 72.2% for its Safety Plan and 76.1% for its Miscellaneous Plan, up from 69.3% and 73.2%, respectively, in the prior year. This reflects a modest overall improvement compared to the previous year.

The chart below shows the City’s funded status over the past four years. Following a decline after FY 2021, funding levels have stabilized and improved modestly through June 30, 2024, reflecting stronger recent investment performance. Despite this progress, funded levels remain below full funding, and the City continues to make required contributions to address its unfunded accrued liabilities.

Notably, CalPERS reported an investment return of 11.6% for Fiscal Year 2024-25, significantly exceeding the assumed rate of 6.8%. This stronger-than-expected performance is expected to have a positive impact on the City’s overall funding status when the next actuarial report is released in August 2026. Based on CalPERS’ projections, the funded status is expected to improve to approximately 79%, up from 73.9% in the prior year.

As of March 2026, CalPERS also reported continued strong performance, including a 7.7% return for the first six months of the fiscal year (July 1, 2025 to December 31, 2025). During this period, total plan assets increased to approximately $600 billion - an increase of more than $45.0 billion since the start of the fiscal year - with nearly $43.0 billion attributable to investment returns.

The chart below illustrates the sensitivity of the City’s pension plans to changes in the assumed rate of return. As the assumed rate increases, the funded status of the City’s pension plans improves; conversely, lower assumed returns result in a decline in the funded status. Future adjustments to the discount rate may include reductions to the assumed rate of return, which would negatively affect the City’s funded position.
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
6/30/21 6/30/22 6/30/23 6/30/2024
Pension Plans - Funding Status
Miscellaneous Plan Safety Plan Overall
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If actual investment returns fall below the assumed rate of 6.8% in a given year, the City’s funded status would be adversely impacted, resulting in higher pension costs in the future. The following chart presents the 20-year history of annual investment returns for the CalPERS Public Employees’ Retirement Fund, for each fiscal year ending June 30, as reported by the CalPERS Investment Office. __________________________

Source: CalPERS Actuarial Valuation—June 30, 2024 .
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
1% Lower Rate of Return
(5.8%)
Current Assumed Rate
(6.8%)
1% Higher Rate of Return
(7.8%)
Pension Plans - Funded Status Using Various
Assumed Discount Rates
Miscellaneous Plan Safety Plan Combined
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CalPERS Asset Liability Management Strategy
CalPERS’ Asset Liability Management (ALM) strategy is a comprehensive process that aligns its investment approach (assets) with its long-term obligation to pay retirement benefits (liabilities). Every four years, CalPERS conducts an ALM review to evaluate its funding status, risk tolerance, and projected cash flow needs. Based on this analysis, CalPERS establishes a strategic asset allocation—determining the appropriate mix of asset classes such as equities, fixed income, real estate, and private equity—to balance long-term investment growth with the stability needed to fund pension obligations.

The ALM strategy is designed to:
• Achieve an investment return that meets or exceeds the discount rate (assumed rate of return), currently 6.8%.
• Minimize volatility in employer contribution rates.
• Mange the risks associated with underfunding and market downturns.

This process reflects a balance between investment growth, risk, and the long-term sustainability of promised retirement benefits.

The most recent ALM cycle was completed in late 2025, with the CalPERS Board of Administration adopting updates to the strategic asset allocation and certain actuarial assumptions. Any changes affecting the City’s pension obligations are being incorporated into updated actuarial valuations and will be reflected in future employer contribution rates.

Pension Reform and Reducing the City’s Pension Liability The City prudently recognized the potential impacts to future service delivery if unfunded pension obligations were not addressed and additional funding strategies not identified. For the CalPERS pension liability, the City Council adopted a strategy to contribute a significant lump-sum contribution of $10.0 million (General Fund) in Fiscal Year 2017-18 as well as proportionate contributions from other funds.

During the Fiscal Year 2017–18 budget process, Council approved using sublease revenue from Parking Lots C and D from SFX to help fund the City’s unfunded pension liability. On May 23, 2023, Council approved an amendment of this sublease for the annual lease revenue of $930,000, escalating by

2.0% annually through Fiscal Year 2028–29. The first $10.0 million of this revenue is dedicated to the pension liability. Once that target is met, future lease revenue will be redirected to the Capital Improvement Reserve.

In Fiscal Year 2025–26, the City budgeted $949,000 from the Google parking lease in the General Fund, and with proportionate contributions from other funds, a total pension payment of $1.2 million is anticipated. For Fiscal Year 2026-27, $968,000 is budgeted from the lease plus contributions from other funds to reach a total projected payment of $1.2 million. 1-22
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Additional discretionary payments made to CalPERS from Fiscal Year 2018-19 through Fiscal Year 2025-26 are listed below:

Additional Discretionary Payments to CalPERS (in millions)

Fiscal year
Miscellaneous
Plan Safety Plan Total
FY 2018-19 $ 4.75 $ 4.11 $ 8.86
FY 2019-20 4.49 3.89 8.38 FY 2020-21 1.11 0.76 1.87 FY 2021-22 2.23 1.41 3.64 FY 2022-23 1.93 1.12 3.05 FY 2023-24 4.10 3.04 7.14 FY 2024-25 2.70 1.64 4.34 FY 2025-26 2.50 2.20 4.70

In 2013, the State of California enacted pension reform through the Public Employees’ Pension Reform Act (PEPRA). Effective for all new employees hired on or after January 1, 2013, PEPRA introduced broad prospective changes aimed at creating a more sustainable pension system by reducing employer liabilities and increasing employee contributions. As a result, pension costs for PEPRA employees are generally lower than for employees hired prior to 2013 under “Classic” formulas.

As the City’s workforce continues to transition, with more PEPRA employees replacing retiring Classic members, pension costs are expected to stabilize over time. More recently, PEPRA employees have come to represent a majority of the City’s active workforce. While this shift is expected to contribute to long- term cost containment, the full financial benefits will take time to materialize due to existing unfunded liabilities and prior investment losses, which are amortized over multiple decades.

As shown in the chart below, the proportion of active PEPRA employees has steadily increased in recent years and now represents approximately 58% of the City’s workforce, based on the most recent CalPERS valuation. This trend is expected to continue, with PEPRA employees comprising an increasing share of the workforce. The Miscellaneous Plan has a higher concentration of PEPRA employees than the Safety Plan, with approximately 63.6% of Miscellaneous employees and 39.2% of Safety employees under PEPRA; however, the proportion of PEPRA members within the Safety Plan is growing at a faster rate.

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Looking ahead, CalPERS projections indicate that employer contribution rates are expected to gradually decline over the long term (five or more years) as existing amortization bases are paid down. This anticipated reduction reflects both improved funding progress and the continued transition to a workforce with a higher proportion of PEPRA employees.

The City continues to evaluate opportunities to reduce long-term pension costs, including making additional discretionary payments (ADPs) above the required CalPERS contributions. Staff is also exploring the potential establishment of a Section 115 pension trust fund—similar to the City’s retiree health trust— to allow the City to set aside funds in a tax-exempt, irrevocable trust dedicated to reducing pension liabilities and stabilizing future costs. The ability to pursue either strategy will depend on the availability of operating surpluses or one-time funding sources.

Post-Employment Benefits

A second category of retirement-related benefits that impact the City’s finances is the City’s retiree health program, also called Other Post-Employment Benefits (OPEB). In 2009, the City established a Section 115 OPEB trust account through the California Employer’s Retiree Benefits Trust (CERBT) program to fund retiree health benefits. As of March 31, 2026, the trust account balance was approximately $191.6 million. Since the inception of the City’s CERBT account in February 2009, the City has realized an annualized rate of return of approximately 6.8%.

As of the most recent actuarial report based on the June 30, 2025 valuation, the City’s Actuarial Accrued Liability (AAL) was $180.5 million and Actuarial Value of Assets was $180.6 million, resulting in a funded status of 100.1%. This represents a decline from the prior valuation as of June 30, 2023, when the funded status was 103.9%. The decrease in funded status is partially attributable to a reduction in the assumed investment rate of return, reflecting a change in investment strategy from Strategy 2 to Strategy 3. These strategies differ primarily in their risk and return profiles, based on their respective asset allocations.

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%
2020 2021 2022 2023 2024
% of Active PEPRA Employees
Safety Miscellaneous Overall
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Strategy 2 is a moderate portfolio designed to balance growth and stability, while Strategy 3 is more conservative, with a greater allocation to lower-volatility investments. The City implemented this change in consideration of its strong funded position, adopting a more conservative approach to help preserve plan assets and reduce exposure to market volatility.

General Operating Fund Five-Year Financial Forecast

Included in this Recommended Budget document is a detailed Forecast beginning on Page 3-1.

Forecasting is a best practice and an important part of the City’s financial planning process, as it provides an outlook on the City’s future financial condition by identifying financial needs and potential budget imbalances. The Forecast is designed to enhance the City’s ability to identify key drivers and trends in revenues and expenditures and paint a helpful picture of the future economy of the City.

While it is challenging to accurately predict local government revenues due to the variable nature of the revenue sources and their connection to regional, state, national, and even international economic conditions, it is generally possible to identify reasonable financial trends and provide a conceptual financial picture for a multi-year period, which is useful to the Council’s decision-making. However, given the high degree of uncertainty in the current economic climate, it is difficult to accurately project financial trends. The Forecast includes staff’s best estimates for the projected fiscal outlook for the GOF, including the Fiscal Year 2026-27 Recommended Budget.

The Forecast was prepared on the assumption of positive revenue trends in the major revenue categories in future years and does not account for a potential recession. Although it is impossible to predict the timing of a potential recession, it is reasonable to expect that one may occur within the next five years.

For Fiscal Year 2026-27, the GOF is projected to end with an estimated operating balance of $150,000.

The Forecast projects the GOF will end with negative balances from Fiscal Year 2027-28 to Fiscal Year 2029-30, with a modest positive balance projected for Fiscal Year 2030-31. Although concerning, the deficits are less than 1.1% of projected revenues. Based on current projections, balancing the GOF in future years and maintaining a structurally balanced budget may require a pause in adding new staffing positions and adding or enhancing current programs, unless additional ongoing funding sources are secured.

Fiscal Year 2026-27 General Operating Fund

Revenues

For Fiscal Year 2026-27, GOF revenues are projected to grow $11.9 million (6.1%), compared to the Fiscal Year 2025-26 Adopted Budget, to $207.6 million. More detail on each revenue source can be found in the General Operating Fund Forecast Section. The City’s recent revenue history, current fiscal-year estimated revenues, and projected Fiscal Year 2026-27 revenues are as follows (dollars in thousands).

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__________________________
1 Other Local Taxes consist of Transient Occupancy Tax, Business Licenses, Utility Users Tax, and Cannabis Tax. 2 Other Revenues consist of Licenses, Permits and Franchise Fees, Fines and Forfeitures, Intergovernmental, Charges for Services, and Miscellaneous Revenues.

The chart above illustrates the cyclical nature of the City’s balance between revenues and expenditures.

In recessionary years, the margin between GOF revenues and expenditures is small, widening during high- revenue-growth years. The adopted expenditures in the chart include the projected vacancy factor. $0
$50,000
$100,000
$150,000
$200,000
$250,000
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
Est
2026-27
Recom

TOTAL AUDITED REVENUES & ADOPTED EXPENDITURES
Property Taxes Sales Tax Other Local Taxes¹
Use of Money and Property Other Revenues² Interfund Rev & Trsf Loan Repayments Adopted Expenditures
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A summary of the major categories of GOF Revenues for the Fiscal Year 2026-27 Recommended Budget is as follows:

Fiscal Year 2026-27 General Operating Fund Recommended Revenues (dollars in millions)
__________________________
1 Other Local Taxes consist of Transient Occupancy Tax, Business Licenses, and Utility Users Tax. 2 Other Revenues consist of Licenses, Permits and Franchise Fees, Fines and Forfeitures, Intergovernmental, Charges for Services, and Miscellaneous Revenues.

Expenditures
The
Recommended Budget includes new non-discretionary and discretionary expenditures. In addition, limited-period (one-time) funding continues to be used to address heavy workloads and current service demands.

Recommended expenditures for Fiscal Year 2026-27 include $1.5 million in net non-discretionary increases, which are necessary to preserve current service levels, and $3.1 million of net discretionary additions for high-priority services. Combined with increases in personnel costs, budgeted expenditures are increasing by 6.6%, or $13.5 million, as compared to the Fiscal Year 2025-26 Adopted Budget. Included in the Recommended Budget expenditures is an estimated vacancy factor of $10.3 million based on average expenditure savings over the prior five fiscal years.

Property Taxes
$84.2

40.6%
Use of Money & Property
$33.1

15.9%
Other Local Taxes (1)
$26.7

12.9%
Sales Tax
$23.5

11.3%
Interfund Revenues
& Transfers
$25.9

12.5%
Other Revenues(2)
$14.2

6.8%
Total General Operating Fund Revenues: $207.6M
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The major components of GOF recommended expenditures by department are as follows:

Fiscal Year 2026-27 General Operating Fund Recommended Expenditures (dollars in millions)

__________________________
* Administration/Support Departments include: City Council, City Clerk, City Attorney, City Manager, Information Technology, and Finance and Administrative Services.

NOTE: Total excludes the estimated vacancy factor of $10.3 million.

Fiscal Year 2026-27 Recommended Budget Changes

The following section discusses the major recommended expenditure changes for Fiscal Year 2026-27.

Non-discretionary Increases

The Fiscal Year 2026-27 Recommended Budget includes $1.5 million in non-discretionary increases to fund essential operational costs, including utilities, fleet maintenance, information technology services, and janitorial services. A listing of all nondiscretionary items over $50,000 is below (see the complete listing of nondiscretionary items with descriptions under the Miscellaneous Information Section).

• Citywide Utilities: $493,900
• Citywide Fleet/Equipment Services: $259,500
• Information Technology Services, Licenses, and Software: $102,700 • Janitorial Contract Services: $94,000
• Fire Safety Equipment: $89,100
Police
$58.9

27.1%
Fire
$40.5

18.6%Admin./Support
Departments *
$38.5

17.7%
Community
Services
$27.1

12.3%
Public Works
$19.6

9.0%
Self Insurance/
Transfers
$20.5

9.4%
Library
$8.9

4.1%
Community
Development
$3.2

1.5%
Housing
$0.5

0.3%
Total General Operating Fund Expenditures: $217.7M
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• Recreation Registration Software Costs: $77,000
• Crossing Guard Services: $59,000
• Contract Services for Pest Control: $53,000

Discretionary Increases

The Fiscal Year 2026-27 Recommended Budget includes discretionary expenditures of $3.1 million for high-priority ongoing programs; $1.7 million of this is related to personnel (including fully loaded costs).

A listing of all discretionary items $50,000 and over is below (see the complete listing of discretionary items with descriptions under the Miscellaneous Information Section).

• Firefighter/Paramedic Relief Position (1.0 FTE): $391,000 • Assistant City Attorney Position (1.0 FTE): $368,700 • Deputy City Manager Position (1.0 FTE): $361,000
• Traffic Maintenance and Repair Contract Services: $300,000 • IT Analyst I/II Position (1.0 FTE): $266,100
• Junior/Assistant/Associate Transportation Planner Position (0.6 FTE): $151,700 • Business and Arts Promotions: $150,000
• Hourly Stagehand Wages: $150,000
• Principal Planner Position (0.50 FTE): $147,200
• Forestry Outreach and Education Services: $125,000
• Federal Legislative Advocacy Consultant: $120,000
• Childcare Center Subsidies: $100,000
• Reclassification of a Senior Human Resources Analyst Position to Human Resources Manager Position: $67,000
• Community-Based Homelessness Initiatives: $52,000

Limited-Period Expenditures

The Fiscal Year 2026-27 Recommended Budget includes limited-period funding of $7.9 million for one- time, high-priority programs; $1.4 million is related to positions, most of which are a continuation of current limited-period staffing (notated with an asterisk [*]). Limited-period expenditures are funded from prior-year GOF carryover balances and one-time revenues. A listing of all limited-period items $50,000 and over is below (see the complete listing of limited-period items with descriptions under the Miscellaneous Information Section).

• One-Time Deferred Compensation Employer Contributions: $1,490,000 • Sustainability CIP Funding: $416,500
• Temporary Staffing for Information Technology: $406,400 • Contract Services for Municipal Election: $388,200
• Contract Services for Economic Development: $365,000 • Firefighter Recruit Academy: $342,400
• Senior Management Analyst Position (1.0 FTE)*: $266,100 • Contract Services for Planning Division: $250,000
• Legal Services for Labor Relations: $250,000
• Sustainability Analyst I/II Position (1.0 FTE)*: $245,900 • Human Resources Technician Position (1.0 FTE)*: $213,600 1-29
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• Management Fellow Position (1.0 FTE)*: $207,000
• Contract Services for Facilities Maintenance: $200,000 • Contract Services for Sidewalk Ramping, Grinding, and Inspecting: $200,000 • Mountain View Center for the Performing Arts 35th Anniversary Event: $186,200 • Hourly Wages for Public Works: $180,000
• Lead Security Services Guard Position for Library (1.0 FTE)*: $170,000 • Public Safety Equipment Costs: $158,800
• Senior Stagehand Position (1.0 FTE)*: $158,700
• Citywide Succession Planning: $150,000
• Employee Relations Legal Services: $140,000
• Consultant Services for Planning and Economic Development: $125,000 • Contract Services for IT Network Services: $120,000
• Career Success Allowance Program: $100,000
• Hourly Wages for Human Resources: $100,000
• Day Porter Services: $100,000
• Safe Routes to School Contract Services: $100,000
• Library Assistant I/II Position (0.5 FTE)*: $89,500
• Contract Services for Downtown Enhancement Strategies: $53,000 __________________________
* Represents continuation of limited-period position.

General Fund Carryover Available for Allocation

The Fiscal Year 2025-26 estimated GOF operating balance carryover of $1.9 million (subject to changes in assets and liabilities and grant/donations carryover), prior fiscal year unallocated balance of $7.9 million, and one-time revenues/expenditure savings of $10.4 million provide an available balance of $20.2 million for allocation, which is sufficient to fund the following items included in the Recommended Budget:

• $7.9 million for limited-period expenditures;
 $2.3 million for the General Fund Reserve;
• $1.9 million for the Compensated Absences Reserve;
• $1.0 million for the General Liability Fund; and
 $1.0 million for the Workers Compensation Self-Insurance Fund

The available balance after funding the above priorities is $6.1 million. Staff will return to Council after the conclusion of the fiscal year-end audit with any modifications and final balances available for allocation.

OTHER MAJOR FUNDS

Other General Funds

Development Services Fund

Development Services is a General Fund program, separate from the GOF, established to facilitate better tracking and accounting of development-related activity. This separation was established to allow for an 1-30
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effective way to match revenues and expenditures. Initially created for Building Services, this fund was expanded in Fiscal Year 2014-15 to encompass all development activity.

For Fiscal Year 2026–27, operating revenues are projected at $15.1 million. Operating expenses are projected at $17.4 million, which includes a vacancy factor of $2.0 million, but does not include a transfer to the General Fund for administrative overhead. This results in a projected operating shortfall of $2.3 million.

The Development Services Fund has had annual operating shortfalls since Fiscal Year 2019-20, ranging from $183,000 to $7.0 million, resulting in a projected negative fund balance of $5.4 million for Fiscal Year 2026-27. There are multiple contributing factors to this shortfall, including a timing mismatch between service delivery and revenue collection, a slowdown in economic activity, declines or delays in large development projects proceeding to construction, and numerous processing fees failing to recover the cost of providing City services.

To address this, a Citywide Fee Study was completed, and new fee rates were adopted by the Council in Fiscal Year 2024-25. The new rates, combined with the progress of several large development projects, have resulted in a projected increase of $5.9 million in permit and fee revenues for Fiscal Year 2025-26 as compared to the prior year. While the new fees are intended to fully recover costs, State guidelines require that development applications submitted prior to the adoption of the current rates remain subject to the previous fee schedule. As a result, there will be a transitional period before the fund becomes fully cost-recoverable.

Conveyance Tax Fund (Real Property Transfer)
The
Conveyance Tax Fund is a subfund of the General Fund, separate from the General Operating Fund (GOF), established to provide specific tracking and accounting solely of real property transfer (conveyance) taxes. The City has two tiers of conveyance tax:
• Tier 1 charges $1.65 for every $500 (or portion thereof) of property value. • Tier 2 charges $15 for every $1,000 of the total sale price for properties over $6.0 million.

This subfund allows for accurate tracking of revenues and expenditures related to real property conveyance tax. Previously, this tax was included in a Special Revenue Fund combined with the Construction/Conveyance Tax Fund.

Effective December 20, 2024, Measure G was implemented, adding a second tier to Real Property Transfer tax revenue. This revenue is now categorized under the General Revenue Fund and recorded within the General Fund. Council has adopted programmatic goals and a revenue allocation plan for Measure G proceeds, which is outlined on page 1-2 of this document.

For Fiscal Year 2026-27, Conveyance Tax revenues are estimated at $13.7 million; $5.0 million to be generated from Tier 1, $8.2 million from Tier 2 (Measure G), and $472,000 from investment earnings. It is important to note that revenues from real property transfers are highly variable and therefore challenging to project. Staff closely track this revenue and will provide updated revenue estimates to Council with the Fiscal Year 2026-27 Midyear Report and the Fiscal Year 2027-28 Preliminary Budget Review. 1-31
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Special Funds

Shoreline Regional Park Community Fund

The Shoreline Regional Park Community (Shoreline Community) was created by legislation in 1969, known as the Shoreline Regional Park Community Act (Act), for the development and support of the Shoreline at Mountain View regional park (Shoreline at Mountain View) and to economically and environmentally enhance the surrounding North Bayshore Area. 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 interest 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, water and sewer services, lighting, waste disposal, power and communications, and housing and levees as well as operations and maintenance of the closed landfill and 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 Shoreline Community is adopted by the Board of the Shoreline Community and is included in a separate section of this Recommended Budget document.

For Fiscal Year 2026-27, operating revenues are projected 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 project and a $2.6 million decline 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 balance 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 balances are obligated to meet the Shoreline Community's current and future funding requirements.

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. Final 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 level rise projection, with an updated program cost estimate. It is anticipated additional reserves will be needed to provide for increased costs due to projected 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. 1-32
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Utility Funds

The City’s enterprise utility funds are fully funded by customer rates; there is no General Fund support for the utility funds. Utility rates charged by governmental entities for water, sewer, and trash/recycling/compost services are considered property-related fees and are subject to the procedural requirements of Proposition 218, Article XIII, of the California Constitution. Proposition 218 requires governmental agencies to conduct a majority protest hearing before adopting any changes to utility rates.

A notice must be mailed no later than 45 days prior to the public hearing and must include the proposed rate adjustment, the calculation methodology, and a description of the process for submitting a protest vote. The legislation also provides for future rate increases within prescribed limits to be approved without holding a hearing each year for up to an additional four years.

A Proposition 218 hearing for all three utility funds was held on June 25, 2024, and approved a five-year rate schedule. As such, no Proposition 218 public hearing is required for the Fiscal Year 2026–27 rates. A notice of the rate adjustments was mailed to all ratepayers on May 26, 2026.

Water Fund

For Fiscal Year 2026-27, the water rates reflect an increase of 6.0%, comprised of 3.5% pass-through and inflationary increases and a 2.5% scheduled increase previously approved at the public hearing on June 25, 2024. Water rates include two components: the fixed monthly meter charge and the water consumption charge.

• Fixed Monthly Meter Charge: Customers pay a fixed monthly meter charge based on water meter size, with higher charges for larger meters that place more demand on the water system.

• Water Consumption Charge: These charges are based on metered water consumption. Water consumption charges for residential customers are billed according to a three-tiered rate structure; all other customers pay a uniform rate for all water use.

The 3.5% pass-through and inflationary increase is calculated as follows: The SFPUC has notified the City of a proposed 7.4% increase in wholesale rates effective July 1, 2026. The SCVWD has notified the City of a proposed 9.1% increase in the well water rate for Fiscal Year 2026-27, which corresponds to an

8.7% increase in the treated water rate. The Consumer Price Index (CPI) for All Urban Consumers in the San Francisco Metropolitan Area for February 2026 is 2.5%. The combination of SFPUC and SCVWD increases, and the CPI increase for City costs results in an approximate 5.75% rate increase. However, this pass-through increase is being reduced by 2.25%, and a 3.5% rate increase is recommended within the pass-through approved on June 25, 2024.

The City has been subject to a minimum water purchase under a multi-agency Water Supply Agreement (WSA) with the SFPUC. Over the past few years, City staff have diligently worked with the Bay Area Water Conservation Agency (BAWSCA) and the SFPUC to either remove the minimum purchase requirement or align it with the City’s water use. These efforts were successful, and an amended WSA was adopted, significantly lowering the City’s minimum purchase requirement. This required ratification of the amendment by wholesale customers under the agreement representing at least two-thirds in number and 75% of the quantity of water delivered by SFPUC during Fiscal Year 2023-24. The total rate reduction resulting from the reduced minimum purchase requirement is estimated at approximately 4.5%, spread 1-33
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over 2 years, lowering the pass-through increase in each year. In addition, the cost-of-service study performed during Fiscal Year 2023-24 recommended a base annual rate increase of 2.5% for each fiscal year through Fiscal Year 2028-29 to gradually increase funding for the City’s water system operations and capital improvement needs.

The recommended recycled water consumption rate is increasing to $8.37 per unit and is within the not- to-exceed 85.0% of the potable uniform water consumption charge.

Fiscal Year 2026-27 projected operating revenues, with the recommended rate adjustments, are $53.6 million, and adopted operating expenditures are $46.5 million (excluding depreciation expense and transfers to capital projects), resulting in an operating balance of $7.1 million. Approximately $5.3 million in capital improvement funding, included in the rate, makes up part of this operating balance. The remaining operating balance is due to the reduction in the minimum water purchase, which is being spread over two fiscal years. Transfers to capital projects in Fiscal Year 2026-27 amount to $15.0 million.

Fiscal Year 2026-27 reserve balances are projected to be $28.8 million, which includes the balance of capacity and development impact fee revenues received, and the interest earned on the balance as well as the full reserve requirement for the fund. The projected ending balance for this fund is $15.2 million, and the cash-available goal is $5.7 million, or 10.0% of total expenditures, including the amount of capital project funding included in the rate.

Wastewater Fund

For Fiscal Year 2026-27, the Wastewater rates account for an overall 6.5% increase. The 6.5% increase is made up of 4.0% from pass-through and inflationary increases, and 2.5% included in the schedule of rates approved at the public hearing on June 25, 2024.

The 4.0% pass-through and inflationary increase is calculated as follows: The City of Palo Alto notified the City of an 11.4% proposed increase in its Treatment Plant budget for Fiscal Year 2026-27. Wastewater rates paid by Mountain View customers fund the cost of treating wastewater generated in the City at the Palo Alto Treatment Plant (approximately 60% of costs) and costs to operate the City’s sewer system (approximately 40% of costs). The CPI for All Urban Consumers in the San Francisco Metropolitan Area for February 2026 is 2.5%. The combination of the adjusted Treatment Plant cost increase and CPI increase results in an approximate 7.8% rate increase. However, this pass-through increase is being reduced by 3.8%, and a 4.0% rate increase is recommended within the pass-through approved on June 25, 2024. There is sufficient available balance in the fund, which will be used to lower the pass-through increase for Fiscal Year 2026-27.

In addition, the cost-of-service study performed during Fiscal Year 2023-24 recommended a base annual rate increase of 2.5% for each fiscal year through 2028-29, 0.5% to gradually increase funding for wastewater system operations and capital improvement needs, and up to 2.0% for Treatment Plant capital costs.

The majority of the City’s sanitary sewer trunk main infrastructure was installed in the 1950s and 1960s.

Staff has previously indicated through the budget and CIP process that major City sewer main replacement projects are necessary over the next 10 years. As previously identified, capacity and development impact fees have provided funding for some projects; however, the fees received are insufficient to fund all 1-34
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projects, and staff recommended issuing debt to secure additional funds. On October 23, 2018, the City Council approved a $10.1 million loan to finance wastewater infrastructure projects, and the proceeds have funded multiple capital projects over three fiscal years. The financing structure includes the ability to draw funds as needed for the first 18 months, lowering interest costs, and the ability to prepay 10.0% of the outstanding balance each year and all of the outstanding balance after 10 years without penalty.

All funds have been fully drawn, and annual payments will be approximately $852,000 henceforth.

In addition to the $10.1 million loan noted above to fund infrastructure capital projects, Capacity and other Development Fees have provided an additional source of funding for some of these infrastructure capital projects, where allowed. However, there are significant future capital improvement projects over $50.0 million beyond the planned 5-year CIP that may require future debt issuance.

Fiscal Year 2026-27 projected operating revenues, with recommended rate adjustments, are projected at $41.8 million (including approximately $5.0 million in revenue generated by the rate increases for planned Treatment Plant capital costs that is being reserved and/or used to pay new capital debt costs), and adopted operating expenditures are $32.2 million (excluding depreciation expense and transfers to capital projects), resulting in an operating balance of $9.6 million. There is approximately $4.0 million in capital improvement funding included in the rate, as well as approximately $5.0 million in planned Treatment Plant capital costs, which make up part of this operating balance. Transfers to capital projects in Fiscal Year 2026-27 amount to $6.4 million.

Fiscal Year 2026-27 reserve balances are projected to be $36.9 million, which includes the Treatment Plant reserve, the balance of capacity and development impact fee revenues received, and the interest earned on the balance as well as the full reserve requirement for the fund. The projected ending balance for this fund is $22.4. million, and the cash-available goal is $3.9 million, or 10.0% of total expenditures, including the amount of capital project funding included in the rate.

Solid Waste Management Fund

For Fiscal Year 2026-27, the Solid Waste rates account for an overall 2.0% increase, as well as the third- year phase-in rate increases from the cost-of-service study, both included in the schedule of rates approved at the public hearing on June 25, 2024. In total, single-family rates are increasing 6.5%, multi- family/commercial rates are increasing 2.0%, and debris box rates are increasing 4.0%.

The 2.0% revenue increase needed is calculated as follows: The City’s contract with Recology, the private company that provides trash, recyclables, and organics coaction services in the City, provides for a 2.54% rate increase in collection services. This is based on projected expenditure increases and revenue requirements in accordance with the City’s contract with Recology. The City’s residential trash, residential recyclables, and commercial trash are processed at the SMaRT® Station under a Memorandum of Understanding (MOU) between the City of Mountain View and the City of Sunnyvale. The MOU provides for the City to pay its proportional share of costs. The City’s share of SMaRT Station costs will decrease slightly for Fiscal Year 2026-27 while the SMaRT Station undergoes improvements. When improvements are complete, costs will return, therefore the City is keeping SMaRT Station costs static for Fiscal Year 2026-27. The combination of Recology and CPI increases results in an approximate 2.0% rate increase needed, which is within the schedule of rates approved at the public hearing on June 25, 2024.

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Fiscal Year 2026-27 Recommended Budget Transmittal Letter May 29, 2026

Fiscal Year 2026-27 projected operating revenues are projected at $19.6 million ($42.5 million, including Recology), and operating expenditures are $20.1 million ($43.0 million, including Recology, and after excluding depreciation expense and transfers to capital projects). The operating balance is projected to be a negative $499,000. The fund is projected to end Fiscal Year 2026-27 with a reserve at the policy level of $5.0 million. The projected ending balance for Fiscal Year 2026-27 is $10.0 million, and the cash available goal is $2.1 million.

Reserves

Reserves are essential elements in maintaining financial stability, meeting long-term objectives, and providing the ability to respond to unanticipated situations. They are also a source of interest income that is used for operating needs or offsets for other funding requirements. Most reserves are established pursuant to Council Policy A-11, Financial and Budgetary Policy, and others have been approved as needed by Council (see summary in Miscellaneous Section). Reserves can be classified as those uncommitted but designated for a specific purpose and those created to fund liabilities. A major factor considered by Standard & Poor’s in reconfirming the City’s AAA underlying credit rating is the structure and funding status of the City’s reserves.

Given the projected Fiscal Year 2025-26 GOF operating balance carryover balance, the Recommended Budget provides strategic allocations to multiple critical reserves. In total, the Recommended Budget allocates $6.2 million toward reserves. For more information on the City’s reserve policy, please refer to the Miscellaneous Information section of the Recommended Budget.

SUMMARY AND CONCLUSION

Although the Recommended Budget reflects a cautious approach to growth in response to softening revenues and broader economic uncertainty, it continues to build on the City’s strong foundation of providing excellent services and programs while advancing Council’s Strategic Priorities. The Fiscal Year 2026-27 Recommended Budget positions the City to both sustain high-quality service delivery today, and thoughtfully invest in the Mountain View of tomorrow, while continuing to strengthen and improve the organization to better serve the evolving needs of the community – supported by the ingenuity and innovation that define the City’s workforce.

I would like to express my appreciation to the City Council and to staff in all departments for their cooperation and assistance in the development of this budget. In particular, I would like to thank the department heads and the Budget Review Team, including Assistant City Manager Arn Andrews, and Finance and Administrative Services Director Derek Rampone, and with special thanks to Assistant Finance and Administrative Services Director Grace Zheng, Principal Financial Analyst Elliot Young, Senior Financial Analyst Ann Trinh, and Financial Analyst Natalie Poon for their assistance with the Operating Budget; Community Development Director Christian Murdock and Public Works Director Jennifer Ng for their assistance with the capital outlay process; and the Copy Center staff for their invaluable support in the preparation of this document.

Respectfully submitted,

Kimbra McCarthy
City Manager
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FYs 25-27 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Stevens Creek
Trail Extension
Execute funding
agreement(s) with the City
of Sunnyvale and begin
the conceptual design.

Preliminary
design
completion in
2028
In September 2025, the City issued a Request for
Proposals (RFP) for a feasibility and trail
alignment analysis, including preliminary design
concept drawings. Staff brought the consultant
contract and cost-sharing agreement with
Sunnyvale to the Council for approval on May
26, 2026. Once the agreement is executed, the
preliminary design phase is expected to take two
years.

Low- and
Middle-Income
Housing
Identify funding support,
City properties, and
partnership opportunities
and address barriers to
condominium
development to create a
strategy for supporting
low- and middle-income
homeownership.

December 2026 Staff presented a scope of work for developing the strategy to the Council during a study session
on December 16, 2025 . Following Council
direction, staff is engaging stakeholders,
evaluating the 1305 Space Park Way site, and
researching policy. Staff expects to bring an item
to Council in Q4 2026.

R3 Zoning
Update
Complete the update of
R3 Zoning District
development standards.

November 2026 On June 24, 2025, the Council directed staff on density levels in R3 zoning areas. The project
team is currently developing policies and
standards for the zoning update and preparing
the project’s draft Environmental Impact Report
(EIR). Staff returned to the Council for further
direction on February 10, 2026. and plans to
bring final amendments to the Council for
adoption in Q4 2026.

End of Natural
Gas Flow by
2045
Adopt a resolution and
identify legal pathways,
electrical grid
improvements, and
community resiliency
work to support
implementation.

Completion
timeline
dependent on
CSC direction.

Staff will work with the City Attorney’s Office to
review the legal implications of a natural gas ban
and new legislative requirements for
electrification planning. Staff expects to bring
this project to Council Sustainability Committee
by Q4 2026.

Community for
All Action Plan
Create and promote a
Community for All Action
Plan.

December 2026 Staff anticipates that work on the Community for All Action plan will begin in Q3 and be completed
by Q4 of 2026.

City Broadband
Network (Phase
2)
Develop the conceptual
design for a Citywide fiber
network.

October 2026 The project team is working to prioritize the asset inventory site list. Following this
prioritization, the consultant will develop a
conceptual design, technical specifications, and
financial analysis. The project is anticipated to be
completed and will be scheduled for a Council
study session in Q4 2026.
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FYs 25-27 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Smart Water
Meters
Create a plan for installing
smart water meters and
associated supportive
technology Citywide.

Procurement
completion in Q3
2027

Full installation
completion in
2030
On June 10, 2025, the Council approved a cost-
share agreement with Santa Clara Valley Water
District and authorized a contract with a
consultant to develop a project scope,
procurement strategy, and outreach plan. The
project team has been working to identify the
assets and integration requirements of the
existing technology and infrastructure. The
project scope and procurement plan were
completed in Q1 2026. Staff is beginning a
procurement process for the design and
implementation of the new program.
2026 Charter
Amendment
Measure
Place a measure on the
2026 ballot with
modernizing amendments
to the City Charter.

November 3,
2026.

The Council reviewed charter modernization
options during a study session on February 10,
2026. Staff will bring ballot language to the
Council for approval in June 2026.
2026 Revenue
Measure
Develop a revenue
measure and place it on
the 2026 ballot.

November 3,
2026.

The Council established a 2026 Revenue
Measure Ad Hoc Sub-Committee on September
23, 2025. The committee met on October 22,
2025, December 2, 2025, February 25, 2026, and
April 24, 2026 to review options. Staff will bring
ballot language to the Council for review and
approval in June 2026.

City Code
Cleanup
Review and make periodic
amendments to the City
Code to remove
contradictory,
unenforceable, or
otherwise outdated
sections.

COMPLETED

Staff will
continue to bring
additional
updates on a
rolling basis
In addition to adopting new code material as
part of the 2025 Triennial Building Code Update,
the Council approved an extensive
reorganization and cleanup of Chapters 8, 14,
24, and portions of Chapter 25, and moved
floodplain regulations into Chapter 48 of the City
Code on September 9, 2025. The Council also
approved clean-up items alongside new code for
Chapter 36 on February 24, 2026. Staff continues
to work to identify additional opportunities for
code clean-up on a rolling basis.

Citywide
Objective Design
Standards
Create citywide objective
design standards for new
multi-family and mixed-
use development and
public right-of-way
infrastructure.

Q1 2028 Work on this item started in Q1 2026. Staff plans to present recommendations for a project scope
and phased work plan at a Council study session
in Q1 2027 with the goal of adopting the first
phase of design standards by Q1 2028, with the
next phases thereafter.

Pedestrian Mall
Vacant
Storefront
Activation
Program
Develop and implement
vacant storefront display
and pop-up program
guidelines.

Q1 2027 Work on this item started in Q1 2026 with
research to identify comparable ordinances and
best practices from other jurisdictions. Staff will
prepare a recommended program structure and
storefront activation requirements and seek
Council confirmation of these recommendations
in Q4 2026. Finalization of an ordinance and
adoption by Council will occur in Q1 2027. Staff
expects to implement the program in late Q2
2027.
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FYs 25-27 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Pavement
Condition Index
(PCI) Increase
Develop and begin
implementing a strategy
to increase the PCI on
arterial streets to 70.

Recommendation
completion in
Q2 2027
The City released an RFP in Q1 2026 to evaluate
the current program, develop strategies for
prioritizing arterial streets, and create budget
scenarios to reach the target PCI of 70. The
evaluation is expected to be completed in Q4
2026 and will inform the prioritization of paving
projects recommended for Council approval as
part of the Fiscal Year 2027-28 Capital
Improvement Program.

City Policy and
Template
Updates
Update City policies,
templates, and documents
as needed.

COMPLETED

Staff will
continue to bring
additional
updates on a
rolling basis
Staff has completed research on existing Council
Policies and City contract templates and will be
seeking staff feedback on potential updates and
prioritization. The Council Policies and
Procedures Committee directed staff on next
steps at its May 6, 2026, meeting.

City Volunteer
Framework
Create a framework to
support opportunities for
volunteer organizations to
work with the City.

Q4 2026 Staff has begun researching policies and
procedures at other agencies to develop
recommendations for internal review. With this
input, staff will draft a Council Policy, which staff
expects to present to the Council Policy and
Procedures Committee in the fall of 2026 and to
the Council in Q4 2026 for review, feedback, and
adoption.

Pickleball
Solutions
Expedite the completion
and implementation of
the Pickleball Feasibility
Study, including the
construction of new
permanent courts and an
interim expansion of
pickleball hours at
Rengstorff Park.

Rengstorff Park
hours expansion
complete.

Pending
negotiations,
construction
completion
expected in
Q1/Q2 2028.

In July 2025, staff added 13 pickleball hours per
week at the dual-striped (tennis/pickleball)
courts at Rengstorff Park. The City held a
community meeting in August 2025 to share
City-controlled options for potential pickleball
sites, which was attended by approximately 300
community members. Staff is currently
negotiating with a private property owner to
place numerous public pickleball courts on their
property. Staff expects to share information on
the final recommendation by Q3 2026.

FYs 23-25 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Biodiversity
Strategy and
Urban Forest
Plan
Develop a Biodiversity
Strategy/Update to the
Community Tree Master
Plan.

June 2026

Council reviewed the draft Biodiversity and Urban
Forest Plan on April 28, 2026. Council will review
the plan for approval on June 23, 2026

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FYs 23-25 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Transportation
Demand
Management
Ordinance
Adopt a Citywide
Transportation Demand
Management Ordinance.

May 2026 Presented to the Environmental Planning
Commission (EPC) on April 15, 2026, and to the
Council Transportation Committee on May 5,
2026. The ordinance was presented to Council
on May 12, 2026. The second reading is
expected on May 26, with adoption 30 days
after.

Active
Transportation
Plan
Develop a City Active
Transportation Plan.

September 2026 Bicycle and Pedestrian Advisory Committee reviewed a draft on April 29, 2026 . Council will
review the draft in Q3 2026.

Tobacco
Regulations
Ordinance
Develop an ordinance to
ban vaping sales citywide.

Q3/Q4 2026 On May 27, 2025 , Council reviewed a draft
ordinance. Staff is currently working to finalize
the ordinance with feedback from the County.

Decarbonization
Plan
Develop a Citywide
Decarbonization
Plan/Complete a Climate
Change Vulnerability
Assessment.

Q4 2026 Staff presented an update to the Council
Sustainability Committee at its April 30, 2026,
meeting. Council will receive an update on May
26, 2026.

VTA Evelyn
Project
Facilitate affordable
housing at the VTA Evelyn
site.

Pending state
funding,
construction is
planned to begin
by Q4 2026
Staff continues to support the developer in
seeking funding and advancing the project.

Historic
Preservation
Ordinance
Review and update the
historic preservation
ordinance.

December 2026 On December 9, 2025, staff presented a project update to the Council. The EPC and the Council
will review a draft ordinance in Q3/Q4 2026.

Micromobility
Pilot
Develop guidelines for
micromobility, including a
scooter share pilot
Pilot expected to
begin Q3 2027
Staff has confirmed that multiple scooter-sharing
companies are interested and are developing a
strategy to start a 12–18-month pilot program.

Citywide Travel
Demand Model
Update the Citywide
Travel Demand model.

Q4 2027 Staff is processing the consultant agreement and coordinating a licensing agreement with Valley
Transportation Authority.

Shoreline Area
Plan
Review and Update the
Shoreline Community Area
Plan
COMPLETED Council approved on May 26, 2026.

Parks and
Recreation
Strategic Plan
Develop a Parks and
Recreation Strategic Plan
COMPLETED Council adopted on May 26, 2026.

Gatekeeper
Review
Review and update the
Gatekeeper process
COMPLETED Council adopted on October 28, 2026.

Street Parking
Regulations
Complete a holistic
citywide review of street
parking regulations
COMPLETED Council reviewed on June 11, 2024.
2024 Revenue
Measure
Explore the feasibility of a
potential 2024 revenue
measure
COMPLETED Voter approval of Measure G on November 5,
2024.
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FYs 23-25 Council Work Plan Project Status Updates
Project Description Completion
Timeline Status and Next Steps
Displacement
Response
Strategy
Continue implementing
the Displacement
Response Strategy/Actions
COMPLETED The Council directed staff to pursue a
community ownership action plan on September
9, 2025. Tenant relocation assistance ordinance
adopted on January 27, 2025.

Vision Zero
Action Plan
Adopt the Local Road
Safety/Vision Zero Action
Plan
COMPLETED Council adopted on September 10, 2024.

Safe Routes to
School
Expand the Safe Routes to
School Program
COMPLETED Council approved expanded program on May 14,
2024.

Downtown
Strategy
Implement strategies for a
vibrant downtown,
including the Castro
Pedestrian Mall
COMPLETED Council approved the Castro Pedestrian Mall,
and staff launched the Downtown Digest and
provided expanded acƟviƟes and improved
aestheƟcs.

Master Fee
Study
Complete a Cost
Allocation Plan and
Master Fee Study
COMPLETED Council adopted on June 10, 2025.

Homelessness
Response
Strategy
Develop a Homelessness
Response Strategy
COMPLETED Council adopted on June 10, 2025.

Community
Workforce
Agreement
Negotiate a Community
Workforce Agreement
COMPLETED Council adopted on May 14, 2024.

Online
Permitting
Implement an online
permitting system
COMPLETED Rollout completed by the Community
Development Department in July 2024.

Storefront
Activation
Program
Develop a comprehensive
citywide storefront
activation program
COMPLETED Storefront display workshop held in June 2024.

Council approved Façade Grant Program on
March 10, 2026.

Economic
Vitality Strategy
Develop and begin
implementing the
Economic Vitality Strategy
COMPLETED Council adopted on April 23, 2024.

Broadband
Expansion
Explore expanding access
to broadband
COMPLETED Phase one (needs assessment and gap analysis) presented to Council on February 25, 2025.

Child Care
Options
Explore strategies for
enhancing child care
options
COMPLETED Child care resolution approved on December 12, 2023. Mountain View Child Care Center
operating agreement approved on May 28,
2024.

Moffet
Boulevard
Precise Plan
Develop a Moffett
Boulevard Precise Plan
Deferred Council put project on hold on January 27, 2026, in order to focus staffing resources on
addressing the impacts of SB 79.

Dark Skies
Ordinance
Develop a Dark Skies
Ordinance
Deferred Council put project on hold on January 27, 2026, in order to focus staffing resources on
addressing the impacts of SB 79.

Downtown
Precise Plan
Update
Develop comprehensive
updates to the Downtown
Precise Plan
Deferred Council put project on hold on January 27, 2026, in order to focus staffing resources on
addressing the impacts of SB 79.

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FISCAL YEAR 2025-26 SIGNIFICANT ACCOMPLISHMENTS

The following is a list of notable accomplishments in City programs, plans, and services over the most recent fiscal year by department. These items go beyond “normal” day-to-day services. Items in bold are related to the City Council’s 2023-2025, and 2025-27 Strategic Priorities, which are Community for All, Intentional Development and Housing Options, Mobility and Connectivity, Sustainability and Climate Resiliency, Livability and Quality of Life, Economic Vitality and Organizational Strength, and Good Governance.

Number Accomplishment Lead Dept.
1 Developed and secured Council approval of a ballot measure for the 2026 election to modernize provisions of the City Charter.

City AƩorney/City
Clerk
2 Reviewed and made periodic amendments to the Municipal Code to remove any contradictory, unenforceable, or outdated sections.

City
AƩorney/Community
Development
3 Developed and implemented a process to comply with AB 339 notification requirements.

City AƩorney/Human
Resources/Finance
and AdministraƟve
Services
4 Implemented electronic document recording with the Santa Clara County Clerk-Recorder’s Office.

City Clerk
5 Implemented Brown Act/open meetings changes mandated by SB 707. City Clerk 6 Launched the City’s Boards, Commissions, and Committees application portal.

City Clerk
7 Explored a revenue measure for inclusion on the 2026 ballot, which was brought to the Council for approval in June 2026.

City Manager
8 Enhanced efforts to sponsor legislaƟon and submiƩed advocacy leƩers to address the City’s housing needs and prioriƟes.

City
Manager/Housing
9 Partnered with community-based organizaƟons to distribute Community for All grants to support outreach and services for the immigrant community.

City Manager
10 Brought the expansion of the safe parking program capacity at Shoreline Lot B to Council for approval.

City Manager
11 Implemented year one of the Pathways to Housing Homelessness Response Strategy and Expenditure Plan.

City Manager
12 Completed the neighborhood Cool Block Program, co-funded by a matching $125,000 grant from Santa Clara County. From iniƟaƟon, 60 neighborhood blocks parƟcipated in Cool Block Mountain View, with 14 block teams compleƟng the full program, serving approximately 300 households.

City Manager
13 Completed an Extreme Heat Community Preparedness project funded by a County grant.

City Manager
14 Completed the Climate Vulnerability Assessment. City Manager 15 Replaced 125 gas water heaters with electric heat pump units through the Year of the Water Heater educaƟon and rebate campaign.

City Manager
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Number Accomplishment Lead Dept.
16 Received a Silicon Valley Clean Energy compeƟƟve outreach grant of $100,000 funds for the Year of the Water Heater program outreach.

City Manager
17 Applied for and received $7,500 for the City’s electric bookmobile under the InflaƟon ReducƟon Act.

City Manager
18 Upgraded 78% of City faciliƟes with gas water heaters to electric heat pumps at no cost to the City through a PG&E program, saving an esƟmated $555,560 for replacement of 30 water heaters.

City Manager/Public
Works
19 Installed seven grid-independent solar- and baƩery-powered electric vehicle charging ports for City fleet vehicles.

City Manager/Public
Works
20 Secured a contract with PG&E under their Fleet Program that provides an expedited electrical service upgrade and an esƟmated $312,000 in incenƟves for a 48-electric vehicle charging port installaƟon project at the Municipal OperaƟons Center.

City Manager
21 Installed solar arrays at the Mountain View Senior Center, Sports Pavilion, and Whisman Sports Center.

City Manager/Public
Works
22 Purchased two electric Chevy Blazer patrol vehicles to pilot electric vehicle use in the Police Department.

City Manager/Public
Works/Police
23 Acquired charging ports for City landscaping equipment to support electrificaƟon without the addiƟonal expense of building upgrades.

City Manager/Public
Works
24 Hosted an electric landscaping tool training for City Parks, Streets, Landfill, and Shoreline maintenance teams.

City Manager
25 Initiated a communications plan to support a vibrant Downtown Mountain View.

City
Manager/Community
Development
26 Implemented the Language Access and MulƟcultural Community Engagement Policy, including beginning translaƟng essenƟal documents and rolling out citywide training.

City Manager
27 Developed a crisis communications plan. City Manager 28 Successfully managed a month-long State of Emergency in the City’s response to the Cuesta Water Main incident
City Manager/Public
Works/Fire
Department
29 Completed the update to the City’s Americans with Disabilities Act Self-Evaluation and Transition Plan.

City Manager
30 Completed the update the Shoreline Regional Park Community North Bayshore Area Plan (“Shoreline Area Plan”).

City Manager/City
AƩorney
31 Launched a pop-up retail store at 293 Castro Street, as part of implemenƟng the Pedestrian Mall Vacant Storefront Window Display and Pop-Up program.

Community
Development
32 Presented a study session to Council on design standards, commercial and live/work spaces, and small parcel strategies.

Community
Development
33 Adopted the 2025 Triennial California Building Standards Code updates before the AB 130 September 30, 2025, deadline, including new 2025 Reach Code amendments to support building electrification and bird- safe glass designs.

Community
Development
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Number Accomplishment Lead Dept.
34 Expanded the same-day building permit program to include air conditioning units; heat pump heat, ventilation, and air conditioning units; heat pump water heater units; and electric vehicle charger units for single-family and duplex dwellings.

Community
Development
35 Adopted zoning and General Plan amendments for site consistency per Housing Element Program 1.1(g).

Community
Development
36 Studied live-work spaces as an allowed residential use per Housing Element Program 1.3(e).

Community
Development
37 Compiled, evaluated and refined development requirements outside the Zoning Ordinance per Housing Element Program 1.3(b).

Community
Development
38 Updated the Zoning Ordinance process and approval bodies to streamline permitting processes, creating an administrative approval process for residential projects consistent with AB 130 per Housing Element Program 4.1(b).

Community
Development
39 Created a dashboard with historic and current performance indicators for the development review process per Housing Element Program

4.1(c).

Community
Development
40 Updated and streamlined the Façade Grant Program, increasing resources for small businesses.

Community
Development
41 Executed a Disposition and Development Agreement for Hope Street Lots 4 and 8 for new hotel and office buildings in Downtown.

Community
Development
42 Completed Zoning Ordinance amendments to implement Council Policy G-09: Gatekeepers.

Community
Development
43 Brought forward for City Council approval 1,953 new housing units citywide.

Community
Development
44 Implemented actions from the Economic Vitality Strategy by adopting Zoning Ordinance amendments to streamline permitting and reduce zoning barriers for active retail, restaurant, personal service, and indoor fitness and recreational uses of less than 4,000 square feet in the commercial zoning districts.

Community
Development
45 AcƟvated Downtown Mountain View for the 2026 NFL Superbowl and 2026 FIFA World Cup with events and branding.

Community
Development
46 Completed major public art installations at the historic Mountain View Train Depot and on 10 traffic bollards along the Castro Pedestrian Mall.

Community
Development
47 Held Council study sessions on the Historic Preservation regulations update, visioning for the Downtown Precise Plan, visioning and land use alternatives for the Moffett Boulevard Precise Plan, R3 zoning updates, and implementing Assembly Bills 130 and 79.

Community
Development
48 Installed Downtown Pedestrian Wayfinding Signage, including directional signage and parking facility identifiers, to encourage exploration of both familiar and lesser-known points of interest.

Community
Development
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Number Accomplishment Lead Dept.
49 Launched the “Downtown In Motion” communications initiative, including a cohesive visual brand identity, standard communication templates, installation of decorative construction fencing signage, and implementation of coordinated outreach campaigns to effectively inform the community and support Downtown Mountain View businesses during major construction projects.

Community
Development
50 Completed public engagement for Public Art Strategy, including a multilingual survey, stakeholder interviews, and pop-up event outreach.

Community
Development
51 Completed the Parks and Recreation Strategic Plan. Community Services 52 Completed the Biodiversity and Urban Forest Plan. Community Services 53 Supported the construcƟon of Villa-Chiquita Park and Rengstorff Park Maintenance Building, various sustainability projects at the Mountain View Senior Center, and the Shoreline Bistro expansion and renovaƟon.

Community Services
54 Began the design of a new park on San Rafael Avenue. Community Services/Public
Works
55 Collaborated with the Los Altos School District on the design of a shared-use open space at the new school site on California Street.

Community
Services/Public
Works
56 Painted and replaced draperies in the SecondStage at the Mountain View Center for the Performing Arts.

Community Services
57 Completed the first full year of operations at the Rengstorff Park Aquatics Center, demonstrating strong community use, expanded programming, and increased participation across aquatics offerings.

Community Services
58 Expanded pickleball hours at Rengstorff Park and began negotiations to develop pickleball courts on private property.

Community Services
59 Launched the utility billing system upgrade project, including selecting a vendor and beginning implementation processes.

Finance and
AdministraƟve
Services/InformaƟon
Technology
60 Improved the contract processing workflow, including updating DocuSign routing requirements.

Finance and
AdministraƟve
Services
61 Issued bonds for the new Public Safety Building, securing approximately $135.8 million of funding in bond proceeds Finance and
AdministraƟve
Services
62 Received the Government Finance Officers Association Award for the City’s first-ever Popular Annual Financial Report (PAFR), recognizing excellence in financial transparency and the successful launch of a more accessible, public-friendly financial communication tool.

Finance and
AdministraƟve
Services
63 Enhanced transparency by publishing all investment reports and statements on the City’s Treasury webpage (under FASD), implementing email notifications for newly posted materials, and delivering a redesigned quarterly investment report with a modern, streamlined format.

Finance and
AdministraƟve
Services
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Number Accomplishment Lead Dept.
64 Executed an agreement with a new short-term rental compliance firm to enhance monitoring and enforcement and improve compliance, revenue collection, and overall program efficiency.

Finance and
AdministraƟve
Services
65 Updated the City’s travel policy to clarify requirements, streamline processes, and improve ease of use.

Finance and
AdministraƟve
Services
66 Updated the City’s purchasing policy to streamline processes and improve ease of use.

Finance and
AdministraƟve
Services
66 Received an updated AAA credit rating from Standard and Poor’s Finance and AdministraƟve
Services/City
Manager’s Office
67 Onboarded a new audit firm to enhance Transient Occupancy Tax compliance and revenue oversight.

Finance and
AdministraƟve
Services
68 Launched the City’s first-ever ambulance service, which operates daily and achieves full cost recovery.

Fire
69 Completed enhancements and upgrades to the computer-aided dispatch system.

Fire/Police
70 Developed and implemented an integrated data management system to support Fire and Environmental ProtecƟon Division data management and reporƟng needs.

Fire/Information
Technology
71 Implemented the Genesis program to help prepare for, train, and execute live evacuations.

Fire
72 Trained City staff assigned to the Emergency Operations Center following the Federal Emergency Management Agency’s independent study program.

Fire
73 Updated the department’s entire fleet of front-line and reserve fire apparatus.

Fire
74 Improved firefighter health and wellness through enhanced cancer screening, installation of personal protective equipment extractors in all fire stations, and installation of a self-contained breathing apparatus and helmet washing station.

Fire
75 Established a scope of work and presented a study session to Council for the Low- and Middle-Income Homeownership Strategy.

Housing
76 Updated the Tenant RelocaƟon Assistance Ordinance, developed a Community Ownership AcƟon Plan, and evaluated a displace resident preference policy for subsidized affordable housing units to implement the tenant displacement response strategy in Housing Element Program 3.2.

Housing
77 Assisted development partners for 1020 Terra Bella Avenue and the City-owned sites at 87 E. Evelyn Avenue, and Lot 12 with securing critical financing, including funding from the state’s Affordable Housing and Sustainable Communities program, and state and federal Low-Income Housing Tax Credits.

Housing
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Number Accomplishment Lead Dept.
78 Facilitated affordable housing development through coordination with partners at 96 W. El Camino Real, 57-67 E. Evelyn Avenue, and 1012 Linda Vista Avenue to support project readiness and secure critical financing.

Housing
79 Secured $2 million of federal Community Project Funding for the affordable housing development at 57-67 E. Evelyn Avenue.

Housing
80 Completed phase two amendments to the Below Market Rate Ordinance, including improving affordability, accessibility, and compliance options per Housing Element Program 1.9.

Housing
81 Adopted the Community Stabilization and Fair Rent Act and the Mobile Home Rent Stabilization Ordinance regulations, providing anti- harassment and anti-retaliation protections for eligible tenants.

Housing
82 Expanded community engagement to reach over 3,000 residents on rent stabilization and tenant/landlord rights and delivered information at 100+ community events.

Housing
83 Implemented new enforcement regulations for fee payments and annual registration for rent-stabilized units and mobile homes, resulting in a 53-point year-over-year increase in registration compliance from 42% to 95%.

Housing
84 Hosted 60+ Housing Help Centers under the CSFRA and MHRSO, assisting over 300 landlords and tenants.

Housing
Provided and supported mediaƟon and Fair Housing Programs through the Mountain View MediaƟon Program and ongoing
outreach/educaƟon events per Housing Element Program 2.5.

Housing
85 Broke ground on the City’s Lot 12 affordable housing project, adding 120 units to the City’s supply.

Housing
86 Identified and implemented a new employee engagement survey platform to solicit employee feedback and build a stronger workplace culture.

Human Resources
87 Completed implementation of an enhanced onboarding platform. Human Resources 88 Selected new ancillary benefits platforms for flexible spending accounts and benefits administration via a request for proposals Completed implementation of the flexible spending account platform.

Human Resources
89 Engaged in ongoing labor management meetings with employee groups to foster transparent and regular communications. Delivered and actively participated in training with labor leaders to strengthen communication and relationships for successful and effective bargaining for all parties.

Human Resources
90 Implemented new recruitment tracking and reporting processes to comply with legislative information and reporting requirements.

Human Resources
91 Launched a pilot program of additional financial wellness tools, including a financial professional planning service and a student loan debt assistance program.

Human Resources
92 Launched new pet insurance and relationship coaching benefit options for employees.

Human Resources
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Number Accomplishment Lead Dept.
93 Coordinated 14 customized trainings for advanced Word and Adobe technical training to support staff, following the decentralization of the City’s document processing function.

Human Resources
94 Revised the Mandated Reporter Policy on Child Abuse and/or Neglect to reflect new legislative requirements and City practices and provided City-wide training to positions mandated as reporters.

Human Resources
95 Conducted successful executive searches to appoint new CIO/IT Director and Deputy Fire Chief.

Human Resources
96 Conducted four drawings for City rental housing units and increased occupancy in the City’s below market rate employee rental units.

Human
Resources/Housing
97 Developed and launched a new City Real Property application and implemented a public-facing Garage Sale survey and sign-up system.

InformaƟon
Technology
98 Executed the full Utility Network Migration request for proposals lifecycle, including proposal evaluation, vendor negotiations, contract award, and project initiation.

InformaƟon
Technology
99 Updated utility and street facility Geographic Information System data using information from more than 50 as-built and construction plans.

InformaƟon
Technology
100 Migrated the City’s address schema to the NextGen911 platform in compliance with National Emergency Number Association standards.

InformaƟon
Technology
101 Replaced 357 unsupported employee workstations with updated hardware to maintain system supportability and security compliance.

InformaƟon
Technology
102 Deployed ManageEngine Patch Manager Plus to improve Microsoft security patch deployment and enable patch management for third- party applications.

InformaƟon
Technology
103 Expanded wireless and network connectivity infrastructure at multiple City facilities, including the CPA stages, Fire Station 5 training facility, Community Center battery system, and Rengstorff Park maintenance building.

InformaƟon
Technology
104 Completed the Paperless Permitting System ProjectDox v9.5 upgrade and developed custom departmental reporting enhancements.

InformaƟon
Technology
105 Completed multiple AV and Zoom Room enhancement projects, including upgrades for the Fire Station 5 Training Room, Council Chambers and Control Room, Maple Zoom Room, and the Housing Director’s conference space.

InformaƟon
Technology
106 Implemented Wordly AI translation integration in Council Chambers to improve multilingual accessibility during public meetings.

InformaƟon
Technology
107 Acquired a citywide work order management soŌware system and began implementaƟon.

InformaƟon
Technology
108 Acquired a citywide land management soŌware system and completed project phases one and two, including stakeholder engagement and business process analysis.

InformaƟon
Technology
109 Partnered with the Santa Clara County Library District to provide Mountain View families with free books for children (birth to age five) through the Dolly Parton Imagination Library.

Library
110 Launched Amplify: Teen Voices, a mentorship program empowering teens to design and lead Library programs.

Library
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Number Accomplishment Lead Dept.
111 Enhanced user experience through upgraded software and hardware, including the introduction of wireless printing and new program laptops.

Library/InformaƟon
Technology
112 Reconfigured Library spaces to increase seating and collaborative work areas and relocated collections to high-traffic zones to improve accessibility.

Library
113 Installed a lactation pod to better support nursing parents and caregivers with young children.

Library
114 Developed the Curiosity Collection, a rotating set of in-library learning kits for children.

Library
115 Collaborated with the Mountain View Whisman School District to distribute summer reading trackers to all nine elementary schools, resulting in a 56% increase in completion rewards for children (birth– grade 5).

Library
116 Expanded Bookmobile services to the City’s inclusive Magical Bridge Playground, including the addition of outdoor story times.

Library
117 Initiated Bookmobile service with Hope Services, increasing access for individuals with developmental disabilities.

Library
118 Increased the Library’s online engagement through strategic, creative social media content, achieving a 67% growth on Facebook and 87% on Instagram.

Library
119 Strengthened community outreach efforts, boosting engagement by 18% at offsite events promoting Library services and programs.

Library
120 Implemented new software to provide digital access to the Library’s History Center collections
Library
121 Updated the Records Division’s processes and procedures and cross- trained staff to provide continuity of operations.

Police
122 Expanded hiring and promoƟonal acƟvity across sworn and Emergency CommunicaƟons Center posiƟons, significantly strengthening staffing capacity, succession planning, and organizaƟonal readiness.

Police
123 Completed funding agreements for the Stevens Creek Trail extension. Public Works 124 Completed the Smart Water Meter program design and began initiating the procurement process.

Public Works
125 Executed an amendment to the Water Supply Agreement with the San Francisco Public Utilities Commission (SFPUC) and other Bay Area Water Supply and Conservation Agency (BAWSCA) to reduce the City’s required Minimum Purchase Quantities and updated the Drought Allocation Plan.

Public Works
126 Collaborated with the City of Palo Alto to finance and construct the advanced water purification system at the Regional Water Quality Control Plant to produce higher-quality recycled water.

Public Works
127 Completed the erosion protection and Bay Trail improvement project along Pond A2W and began soil import for Pond A1.

Public Works
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Number Accomplishment Lead Dept.
128 Completed construction of the Downtown utilities project, Miramonte fence replacement, the Miramonte pump station, Phase 2 of the San Antonio Sewer Project, a PVC landfill gas header replacement, and annual water and sewer main replacement projects Senior Center Electrification, Solar Array Installations at three separate facilities (Senior Center, Mountain View Sports Pavilion, and Whisman Sports Center), Crittenden Lane and Shoreline Boulevard pavement improvements, Annual Street Maintenance on various streets, California Street Pilot Project, Castro Street Curb Ramp Improvements, 917 San Rafael Avenue demolition of structure, Citywide Trash Capture Phase 2, Traffic Signal Replacements at two intersections (Rengstorff/Latham and Shoreline/Latham), City Attorney’s Office Remodel, Sidewalk and Curb Repairs project, Community Shuttle Electric Vehicle Charging Units, and the Firefighter Personal Protective Equipment Storage at Fire Stations 1, 3, and 4
Public Works
129 Completed design for three street paving projects, the Transit Center Mobility Hub, the 939 San Rafael Avenue structure demolition, adobe tile replacement, the Shoreline Boathouse and Bistro Expansion, and the Shoreline Boulevard Active Transportation and Utility Improvements project.

Public Works
130 Began design for improvements to the Shoreline Golf Links Back 9 holes and replacement of the underlying landfill gas and groundwater systems, annual water and sewer main replacements, and seven street paving projects.

Public Works
131 Completed the 2025 Urban Water Management Plan and a water system risk and resiliency assessment.

Public Works
132 Completed the TransportaƟon Demand Management Ordinance. Public Works 133 Completed the DraŌ AcƟve TransportaƟon Plan. Public Works 134 Began the Landfill Master Plan Study update. Public Works 135 Completed design for phase one of the Public Safety Building. Public Works/Fire/Police
136 Began the development process for two park sites: the Monta Loma School Field and Playground Renovation, and Thompson Mini-Park.

Public
Works/Community
Services
137 Started construction for the Shoreline Boathouse and Bistro Expansion project, Shoreline Play Structure, Miramonte Avenue Improvements (Cuesta Drive to Castro Street), Shoreline Boulevard Pathway Improvements, and Community Development Department
Renovations.

Public Works
138 Updated Council Policies, legislaƟve/contract templates, and other documents.

MulƟple
Departments
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AUDITED ADOPTED RECOM.

ACTUAL BUDGET ESTIMATED BUDGET
2024-25 2025-26 2025-26 2026-27
GOVERNMENTAL FUNDS:

GENERAL FUND
GENERAL OPERATING $ 195,256,716 195,663,650 202,265,369 207,573,650 GF - DEVELOPMENT SERVICES 13,976,829 10,645,160 15,016,522 15,114,000 GF - CONVEYANCE TAX 2,050,070 14,630,000 10,454,000 13,672,000 GF RESERVES 46,533,785 191,736,136 208,626,550 30,692,625 TOTAL GENERAL FUND 257,817,400 412,674,946 436,362,441 267,052,275

SPECIAL REVENUE FUNDS
GAS TAX 5,587,367 5,165,500 5,256,500 5,498,500
OTHER STREETS & TRANSPORTATION 1,719,846 2,124,000 3,146,632 3,849,740 CONSTRUCTION TAX 9,544,272 1,310,000 4,775,000 1,010,000 PUBLIC BENEFIT IN LIEU 1,686,057 1,814,000 2,309,000 1,941,000 OTHER TRANSPORTATION DEV FEES 321,152 198,000 229,966 194,000 HOUSING 6,960,265 5,817,300 8,558,349 5,981,800
CSFRA/RENTAL HOUSING COMMITTEE 1,824,682 1,869,656 1,840,312 2,062,622 MOBILE HOME RENT STABILIZATION 339,273 223,300 226,460 225,300 SUCCESSOR HOUSING AGENCY 151,573 52,000 59,000 63,000
SHORELINE GOLF/RESTAURANT 4,441,732 4,693,630 4,908,300 5,323,302 DOWNTOWN BENEFIT ASSMT DISTS 2,995,571 2,628,400 2,741,618 2,831,500 GENERAL SPECIAL PURPOSE 26,815 63,000 572,500 76,000
LAND USE DOCUMENT FEE 0 6,525,430 7,058,685 1,002,500
SUPPLEMENTAL LAW ENFRCMNT SRVCS 256,680 200,000 267,899 200,000 HOUSING GRANT 2,452,874 841,000 6,295,437 833,019
CABLE TELEVISION 134,240 125,000 119,000 109,000
SHORELINE REGIONAL PARK COMM 85,948,540 82,725,900 71,425,800 77,751,800 OTHER (2) 275,488 0 1,600 0
TOTAL SPECIAL REVENUE FUNDS 124,666,427 116,376,116 119,792,058 108,953,083

CAPITAL PROJECTS FUNDS
STORM DRAIN CONSTRUCTION 137,819 47,000 55,594 55,000
PARK LAND DEDICATION 7,268,709 2,536,440 2,984,800 3,180,600 TOTAL CAPITAL PROJECTS FUNDS 7,406,528 2,583,440 3,040,394 3,235,600 PROPRIETARY FUNDS:

ENTERPRISE FUNDS
WATER 50,253,541 50,570,400 51,879,554 53,576,200
WASTEWATER 38,105,573 38,747,300 41,133,921 41,769,300
SOLID WASTE MANAGEMENT 17,541,433 18,645,400 18,546,963 19,646,400 TOTAL ENTERPRISE FUNDS 105,900,547 107,963,100 111,560,438 114,991,900

INTERNAL SERVICE FUNDS
EQUIPMENT MAINT & REPLACMNT 6,655,134 5,987,000 5,609,495 6,318,600 WORKERS' COMPENSATION SELF-INS 2,984,026 3,401,000 2,929,116 6,006,514 UNEMPLOYMENT SELF-INS 19,467 21,000 21,000 23,000
LIABILITY INSURANCE 6,275,242 7,404,458 7,388,582 6,084,458 RETIREES' HEALTH INSURANCE 9,404,798 6,979,360 6,724,729 7,440,610 EMPLOYEE BENEFITS SELF-INS 55,263 63,300 53,000 65,200
TOTAL INTERNAL SERVICE FUNDS 25,393,930 23,856,118 22,725,922 25,938,382 TOTAL $ 521,184,832 663,453,720 693,481,253 520,171,240 (2) Revenues received mid-year but not budgeted, such as Police Asset Forfeitures and Grants. (1) Major funds are highlighted in blue and defined as funds that are 10% of the appropriated total of all funds for either revenues or expenditures. Enterprise Funds do not always meet the threshold annually but are considered major funds.

TOTAL FUND REVENUES
MAJOR FUND(1)
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AUDITED ADOPTED RECOM.

ACTUAL BUDGET ESTIMATED BUDGET
2024-25 2025-26 2025-26 2026-27
GOVERNMENTAL FUNDS:

GENERAL FUND
GENERAL OPERATING $ 181,953,692 194,920,759 (2) 200,332,995 207,423,884 (3) GF - DEVELOPMENT SERVICES 17,088,174 24,667,767 (2) 23,169,865 17,457,759 (3) GF - CONVEYANCE TAX 103,952 8,550,000 4,590,000 11,004,000 GF RESERVES 42,673,833 73,224,280 70,493,835 39,902,772 TOTAL GENERAL FUND 241,819,651 301,362,806 298,586,695 275,788,415

SPECIAL REVENUE FUNDS
GAS TAX 5,880,500 4,028,400 4,028,400 9,640,400
OTHER STREETS & TRANSPORTATION 1,757,923 2,162,000 2,499,241 4,632,740 CONSTRUCTION TAX 10,917,500 6,868,000 7,899,000 6,241,000 PUBLIC BENEFIT IN LIEU 3,950,000 700,000 700,000 10,964,000 OTHER TRANSPORTATION DEV FEES 0 3,847,000 3,847,000 0
HOUSING 10,306,085 67,144,569 (4) 11,440,351 42,493,717 (4) CSFRA/RENTAL HOUSING COMMITTEE 2,014,064 2,591,339 2,109,114 2,589,451 MOBILE HOME RENT STABILIZATION 230,304 299,743 274,449 282,829 SUCCESSOR HOUSING AGENCY 0 1,000,000 1,000,000 0
SHORELINE GOLF /RESTAURANT 4,489,811 4,589,903 4,441,893 5,007,196 DOWNTOWN BENEFIT ASSMT DISTS 710,239 1,045,514 10,442,040 1,137,867 GENERAL SPECIAL PURPOSE 26,747 153,428 231,641 372,229
LAND USE DOCUMENT FEE 0 0 0 90,000
SUPPLEMENTAL LAW ENFRCMNT SRVCS 255,726 200,000 267,899 200,954 HOUSING GRANT 2,127,665 840,894 15,224,232 833,019
CABLE TELEVISION 202,252 195,000 147,000 195,000
SHORELINE REGIONAL PARK COMM 67,652,633 87,697,824 116,703,978 62,598,678 OTHER (5) 0 230,000 0 0
TOTAL SPECIAL REVENUE FUNDS 110,521,449 183,593,614 181,256,238 147,279,080

CAPITAL PROJECTS FUNDS
STORM DRAIN CONSTRUCTION 261,000 50,000 50,000 155,000
PARK LAND DEDICATION 12,214,174 15,855,000 16,155,000 2,256,000 TOTAL CAPITAL PROJECTS FUNDS 12,475,174 15,905,000 16,205,000 2,411,000 PROPRIETARY FUNDS:

ENTERPRISE FUNDS
WATER 48,268,654 57,999,147 54,543,063 67,020,968
WASTEWATER 50,511,496 34,515,185 35,391,022 42,308,860
SOLID WASTE MANAGEMENT 17,723,236 21,016,476 23,091,215 21,142,204 TOTAL ENTERPRISE FUNDS 116,503,386 113,530,808 113,025,300 130,472,032

INTERNAL SERVICE FUNDS
EQUIPMENT MAINT & REPLACMNT 10,542,664 8,982,493 13,472,410 9,253,354 WORKERS' COMPENSATION SELF-INS 3,689,044 4,754,500 3,306,502 4,873,500 UNEMPLOYMENT SELF-INS 20,581 27,250 46,000 52,250
LIABILITY INSURANCE 5,746,689 7,204,458 9,029,250 7,584,458 RETIREES' HEALTH INSURANCE 9,332,695 7,009,360 6,942,959 7,440,610 EMPLOYEE BENEFITS SELF-INS 56,807 114,500 62,000 169,500 TOTAL INTERNAL SERVICE FUNDS 29,388,480 28,092,561 32,859,121 29,373,672 TOTAL $ 510,708,140 642,484,789 641,932,354 585,324,199 (1) Major funds are highlighted in blue and defined as funds that are 10% of the appropriated total of all funds for either revenues or expenditures. Enterprise Funds do not always meet the threshold annually but are considered major funds. (2) Includes $9.3M and $2.5M vacancy factor for the General Operating (GOF) and Development Services Funds (DSF), respectively. (3) Includes $10.3M and $2.0M vacancy factor for the GOF and DSF, respectively. (4) Includes City Council-approved housing loan rebudgets drawn down over multiple years: FY 2025-26 = $63.5M; FY 2026-27 = $38.3M. (5) Expenditures in funds with minimal activity, such as Police Asset Forfeitures and small grants.

TOTA

L FUND EXPENDITURES
MAJOR FUND(1)
1-52
Table of Contents

TOTAL FUND REVENUES
Audited Adopted Recom.

Actual Budget Budget Percent
Revenue Category 2024-25 2025-26 2026-27 Change *
Other Revenues:

Licenses, Permits & Franchise Fees/
Fines & Forfeitures $ 12,940,597 12,918,521 15,923,750 23.3% Intergovernmental 10,634,528 8,636,500 10,546,259 22.1% Charges for Services¹ 113,168,767 118,211,575 126,549,324 7.1% Miscellaneous Revenues² 12,198,216 140,332,388 7,260,730 (94.8%) Property Taxes 164,321,490 160,621,700 154,344,700 (3.9%) Interfund Revenues & Transfers 87,981,122 100,593,666 76,800,318 (23.7%) Use of Money & Property 64,448,321 59,172,370 65,345,159 10.4% Other Local Taxes 34,315,035 40,124,000 39,876,000 (0.6%) Sales Tax 21,176,755 22,843,000 23,525,000 3.0%
TOTAL $ 521,184,832 663,453,720 520,171,240 (21.6%)
* Percent Change From Prior Year Adopted to Current Year Recommended Budget. ¹ Includes Developer Fees and Contributions.
² Fiscal Year 2025-26 Miscellaneous Revenues include $135.0 million of budgeted bond proceeds.

Sales Tax
Other Local Taxes
Use of Money &
Property
Interfund Revenues &
Transfers
Property Taxes
Other Revenues
24-25 Audited
25-26 Adopted
26-27 Recom.
(dollars in
thousands)
1-53
Table of Contents

GENERAL OPERATING FUND REVENUES
Audited Adopted Recom.

Actual Budget Budget Percent
Revenue Category 2024-25 2025-26 2026-27 Change *
Property Taxes $ 80,292,530 84,168,000 84,229,000 0.1%
Use of Money & Property 31,947,461 32,435,500 33,066,100 1.9% Other Local Taxes 27,389,139 25,614,000 26,666,000 4.1% Interfund Revenues & Transfers 16,895,355 17,008,300 25,917,900 52.4% Sales Tax 21,176,755 22,843,000 23,525,000 3.0%
Other Revenues:

Licenses, Permits & Franchise Fees/
Fines & Forfeitures 7,435,636 7,158,550 7,243,750 1.2%
Intergovernmental 1,414,436 751,000 705,000 (6.1%)
Charges for Services 3,759,798 3,482,800 3,772,200 8.3% Miscellaneous Revenues 4,945,606 2,202,500 2,448,700 11.2% TOTAL $ 195,256,716 195,663,650 207,573,650 6.1%
* Percent Change From Prior Year Adopted to Current Year Recommended Budget.

Other Revenues
Sales Tax
Interfund Revenues &
Transfers
Other Local Taxes
Use of Money &
Property
Property Taxes
24-25 Audited
25-26 Adopted
26-27 Recom.
(dollars in
thousands)
1-54
Table of Contents

OTHER FUND REVENUES
Audited Adopted Recom.

Actual Budget Budget Percent
Revenue Category 2024-25 2025-26 2026-27 Change *
Other Revenues:

Licenses, Permits & Franchise Fees/
Fines & Forfeitures $ 5,504,961 5,759,971 8,680,000 50.7% Intergovernmental 9,220,092 7,885,500 9,841,259 24.8%
Charges for Services¹ 109,408,969 114,728,775 122,777,124 7.0% Miscellaneous Revenues² 7,252,610 138,129,888 4,812,030 (96.5%) Property Taxes 84,028,960 76,453,700 70,115,700 (8.3%)
Interfund Revenues & Transfers 71,085,767 83,585,366 50,882,418 (39.1%) Use of Money & Property 32,500,860 26,736,870 32,279,059 20.7% Other Local Taxes 6,925,896 14,510,000 13,210,000 (9.0%) TOTAL $ 325,928,116 467,790,070 312,597,590 (33.2%)
* Percent Change From Prior Year Adopted to Current Year Recommended Budget. ¹ Includes Developer Fees and Contributions.
² Fiscal Year 2025-26 Miscellaneous Revenues include $135.0 million of budgeted bond proceeds.

Other Local Taxes
Use of Money &
Property
Interfund Revenues &
Transfers
Property Taxes
Other Revenues
24-25 Audited
25-26 Adopted
26-27 Recom.
(dollars in
thousands)
1-55
Table of Contents

TOTAL EXPENDITURES BY FUND TYPE
Audited Adopted Recom.

Actual Budget Budget Percent
Fund Type 2024-25 2025-26 2026-27 Change *
General Fund $ 199,145,818 228,138,526 235,885,643 3.4% Special Revenue Funds 110,521,449 183,593,614 147,279,080 (19.8%) Enterprise Funds 116,503,386 113,530,808 130,472,032 14.9% General Fund Reserves 42,673,833 73,224,280 39,902,772 (45.5%) Internal Service Funds 29,388,480 28,092,561 29,373,672 4.6% Capital Projects Funds 12,475,174 15,905,000 2,411,000 (84.8%) TOTAL $ 510,708,140 642,484, 789 585,324,199 (8.9%)
* Percent Change From Prior Year Adopted to Current Year Recommended Budget.

Capital Projects Funds
Internal Service Funds
General Fund Reserves
Enterprise Funds
Special Revenue Funds
General Fund
24-25 Audited
25-26 Adopted
26-27 Recom.
* (dollars in
thousands)
1-56
Table of Contents

TOTAL DEPARTMENT EXPENDITURES
Audited Adopted Recom.

Actual Budget Budget Percent
Department 2024-25 2025-26 2026-27 Change *
Non-Departmental¹ $ 215,797, 403 261,875,503 211,027,601 (19.4%) Public Works 97,426,448 115,758,339 119,614,408 3.3%
Police 54,372,940 60,440,323 61,245,521 1.3%
Fire 39,875,427 42,153,996 43,991,950 4.4%
Community Services 32,633,841 37,512,756 38,833,786 3.5% Housing 5,175,912 55,336, 589 35,482,331 (35.9%)
Finance and Admin Srvcs 17,130,653 20,458,732 21,464,703 4.9% Community Development 12,715,003 18,257,284 19,478,430 6.7% Information Technology 9,477,273 11,331,597 11,862,696 4.7% City Manager 8,070,363 9,157,492 10,673,489 16.6%
Library 7,575,423 8,645,260 9,333,697 8.0%
City Attorney 4,458,875 6,448,239 6,880,262 6.7%
Human Resources 4,285,899 4,971,078 5,233,858 5.3%
City Clerk 1,332,957 1, 413,622 1,943,627 37.5%
City Council 379,723 523,979 557,840 6.5%
Projected Vacancy Factor Included (11,800,000) (12,300,000) 4.2% TOTAL $ 510,708,140 642, 484,789 585,324,199 (8.9%)
* Percent Change From Prior Year Adopted to Current Year Recommended Budget. ¹ Includes Housing loans.

City Council
City Clerk
Human Resources
City Attorney
Library
City Manager
Information Technology
Community Development
Finance & Admin. Services
Housing
Community Services
Fire
Police
Public Works
Non-Departmental
24-25 Audited
25-26 Adopted
26-27 Recom.
* (dollars in
thousands)
1-57
Table of Contents
Audited Adopted Recom.

Actual Budget Budget Percent
Department 2024-25 2025-26 2026-27 Change *
Police $ 52,377,508 57,542, 760 59,271,267 3.0%
Fire 35,978,497 39,092,324 40,672,581 4.0%
Community Services 22,496,409 26,102,687 26,868,033 2.9% Public Works 15,111,457 17,397,949 19,948,629 14.7%
Non-Departmental 16,432,399 16,912,745 19,800,708 17.1% Information Technology 7,737,565 9,186,052 9,407,685 2.4% Finance and Admin Srvcs 7,768,382 8,682,518 9,289,291 7.0% Library 7,375,793 8,218,060 8,894,197 8.2%
City Manager 6,200,633 7,464,292 8,473,386 13.5%
City Attorney 3,238,834 4,348,239 5,030,262 15.7%
Human Resources 3,615,331 4,089,678 4,198,958 2.7%
Community Development 1,501,331 2,708,867 3,229,405 19.2% City Clerk 1,075,115 1, 413,622 1,542,427 9.1%
Housing 673,587 536,987 550,615 2.5%
City Council 370,851 523,979 546,440 4.3%
Projected Vacancy Factor Included (9,300,000) (10,300,000) 10.8% TOTAL $ 181,953,692 194,920, 759 207,423,884 6.4%
* Percent Change From Prior Year Adopted to Current Year Recommended Budget.

GENERAL OPERATING FUND EXPENDITURES
City Council
Housing
City Clerk
Community Development
Human Resources
City Attorney
City Manager
Library
Finance & Admin. Services
Information Technology
Non-Departmental
Public Works
Community Services
Fire
Police
24-25 Audited
25-26 Adopted
26-27 Recom.
* (dollars in
thousands)
1-58
Table of Contents
CITY &

COMMUNITY
INFO

Table of Contents
City of Mountain View, California
Community Profile
The City of the Mountain View’s mission is to provide quality services and facilities that meet the needs of a caring and diverse community in a financially responsible manner.

Location
Located in Silicon Valley, the City occupies 12.2 square miles in Santa Clara County and is approximately 36 miles southeast of the City of San Francisco and 15 miles northwest of the City of San Jose (the County seat).
2-1
Table of Contents
City of Mountain View, California
Community Profile

History

Mountain View began as a stagecoach stop and an
agricultural center for the lush Santa Clara Valley. The town was incorporated in 1902 with a population of
fewer than 1,000 people. Once covered in orchards and
vineyards, by 1960 with the growth of the electronic
and aerospace industries, the City of Mountain View's
(City) population had exploded to over 30,000. As of
January 1, 2026, the population is 88,533.

Castro Street, 1904

Today

Mountain View is a modern, high-tech city that
retains quiet neighborhoods and a historic
downtown core. While Mountain View is keeping
pace with new ideas and innovations, the City is
also committed to the traditional values of strong
neighborhoods and resident involvement.

Mountain View is comprised of a variety of distinct,
locally organized neighborhood and homeowners
associations which help identify the community’s
needs and shape the City’s future. In 2026, Niche
ranked Mountain View first, fourth, and 138 th for
the Best Suburbs to Live in Santa Clara County,
California, and Nationally, respectively. Mountain
View ranked first, third, and 41 st for Best Suburbs for Young Professionals in Santa Clara County, California, and nationally, respectively. In November 2023, Mountain View was one of only 119 cities, states, and regions across the globe to receive an “A” score for its sustainability efforts and commitment to environmental transparency.

In recent years, the City has developed some of
the finest recreation and community facilities
the San Francisco Bay Area has to offer. The
City’s extensive park system not only provides
an outstanding array of neighborhood parks,
but also includes an innovative regional park
built on reclaimed landfill. Shoreline at
Mountain View, adjacent to the San Francisco
Bay, features an 18-hole golf course,
professionally managed concert venue, a sailing
lake and wild life preservation areas. The Civic
Center, built around downtown’s Pioneer Park,
has one of the finest theater facilities in
Northern California as well as a 60,000 square
foot state-of-the-art library. Stevens Creek
Mountain View Veterans Memorial
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City of Mountain View, California
Community Profile
Trail has been undergoing phases of extensions since 1991 and is currently a 5.14 mile section of paved all-weather pathway for pedestrians and cyclists. Dialogue continues to extend the trail to neighboring cities.

Downtown Mountain View is the “heartbeat” of the
City. This vibrant and active center offers a tremendous array of restaurants, as well as shops, the Center for
Performing Arts, sidewalk cafes, clubs, businesses and
the civic center. Downtown Mountain View is known
for its festivals, parades, cultural events, the weekly farmers’ market, summer concerts and a variety of
unique celebrations throughout the year. Hundreds of
thousands of people come to downtown Mountain
View each year to enjoy the events, and the character
of downtown keeps them coming back.

City Government
The City of Mountain View, incorporated on
November 7, 1902, became a charter city on
January 15, 1952. The City operates under a
council-manager form of government. The
City Council is the legislative body, sets policy
and directs the course for the City. Seven City
Council members are elected at large for four-
year terms that are staggered so three or four
seats are filled at the general municipal
election in November of every even-numbered
year. Service on the City Council is limited to
two consecutive terms. Each year in January,
the City Council elects one of its members as
Mayor and another as Vice Mayor.

Utility Box Public
Art Project
Downtown – Castro Street
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City of Mountain View, California
Community Profile

City at a Glance

The climate is mild, with average temperatures during the summer months in the mid-70s and in the high 50s during the winter.

Population

1960 Census 30,889
1970 Census 54,132
1980 Census 58,722
1990 Census 67,460
2000 Census 71,369
2010 Census 74,066
2020 Census 82,376
2021 83,489
2022 84,199
2023 84,463
2024 86,535
2025 86,513
2026 88,533

Source: U.S. Census Bureau (1960-2020)
California State Department of Finance (CA DOF) (all other years are provisional estimates as of January 1, revised annually)

2020 Census Population Breakdown 2020 ACS Age Distribution

White 40.1% <5 6.5%
Asian 34.9% 5-19 15.4%
Hispanic or Latino 17.2% 20-24 5.2% Black or African American 1.4% 25-34 22.6% American Indian and Alaska Native 0.1% 35-44 16.8% Native Hawaiian and Other Pacific Islander 0.3% 45-54 12.1% Two or More Races 5.3% 55-64 10.2%
Other Race 0.7% 65+ 11.2%

Source: U.S. Census Bureau, 2020 Census State
Redistricting Data

Source: U.S. Census Bureau, 2016-2020 American
Community Survey (ACS) 5-Year Estimates

A t the tim e of incorporation in 1902, there were
approxim ately 611 residents in the C ity. Fast
forw ard 100 years to the celebration of the C ity’s
Centennial, the population had grow n to 71,610.
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City of Mountain View, California
Community Profile
Parks, Recreation, and Performing Arts
 18-hole golf course
 Boathouse & Sailing Lake
 Center for the Performing Arts
 22,000 Seat Amphitheatre
 Community Center
 Senior Center
 Teen Center
 46 Parks
 5 Trails
 2 Aquatic Centers
 3 Community Gardens
 2 Sports Centers
 2 Athletic Fields Complexes
 Deer Hollow Farm
 Library
Transportation
 Highway 101 and Interstate 280
 State Routes 82, 85, and 237
 Central and Foothill Expressways
 Downtown Transit Center
o Caltrain
o Valley Transportation Authority
 Shared Use Paths (Class I): 24.32 miles
 Bike Lanes (Class II): 27.57 miles
 Bike Routes (Class III): 8.93 miles
 Protected Bikeways (Class IV): 2 miles
 Mountain View Community Shuttle
 MVgo Shuttle Services
Shoreline Trail
Downtown Transit Center
Charleston Protected Bikeway
Rengstorff Park Aquatics Center
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City of Mountain View, California
Community Profile

$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Median Home Values
2016-2025
Single Family House Condo/Townhouse
Housing

 41,661 housing units*,
including 2,044 affordable
housing units existing
 Median Home Values (end of
2025)**
o Single-family home:
$2,700,000
o Condo/townhouse:
$1,350,000
 41.5% owner-occupied***
 58.5% renter-occupied***
 7.6% Vacancy Rate*

The City’s goal is to facilitate a Community for
All and implement intentional housing
opportunities to increase the diversity,
affordability, and supply of housing to serve an
economically diverse community. Through the
General Fund, housing impact fees, Below
Market Rate housing program, and leveraging
external funding, the City facilitates the
development of affordable rental and
ownership housing for families, seniors,
unhoused community members, and special
needs. There are 1,684 units in fully affordable
housing developments as well as 360 Below-Market-Rate units, for a total of 2,044 affordable housing units in the City. Four affordable housing developments are expected to complete construction or begin construction in 2026 – including 1265 Montecito, Terra Bella, 87 East Evelyn Avenue – Phase 1, 96 West El Camino Real – and Lot 12, which recently began construction. Together, these five projects will add more than 550 affordable units, increasing the City’s affordable housing inventory to approximately 2,550 units.

In addition, another six affordable housing projects are currently in earlier stages of planning and development and are anticipated to add approximately 600 additional units. Once completed, these projects would increase Mountain View’s total affordable housing supply to approximately 3,150 units.

Education
The City is located within reach of some of the best universities in the country: Stanford University, Santa Clara University, San Jose State University, Carnegie Mellon University Silicon Valley, and Universities of California at Berkeley and Santa Cruz. Mountain View also has several elementary and secondary schools that maintain high standards and keep pace with the increasing demands for the requirements of higher education in the working world. The City is served by the Mountain View Whisman School District, Los Altos School District and Mountain View-Los Altos Union High School District.

Affordable Housing Development at 1265 Montecito
Avenue, Under Construction
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City of Mountain View, California
Community Profile

Su
stainability
The City remains committed to advancing sustainability, protecting natural resources, addressing climate change, achieving water conservation and zero waste goals, and ensuring that equity and inclusion are integrated into policy development and planning efforts. Through innovative programs, community partnerships, and climate resilience initiatives, the City is working to create a healthy, sustainable, and adaptable community that can thrive in the face of current and future environmental challenges.

The following are a few of the City's sustainability achievements.  Greenhouse gas emissions continue to decline through targeted policies and programs, with recent data showing a 32% reduction since 2015.
 Implemented the Year of the Water Heater Education and Rebate Campaign, resulting in the replacement of 125 gas- fired water heaters with high-efficiency electric heat pump water heaters.
 Successfully completed a grant-funded extreme heat
preparedness program designed to support residents most vulnerable to extreme heat impacts.
 Completed the Neighborhood Cool Block Program, co-funded through a $125,000 matching grant from Santa Clara County.

The program engaged 60 neighborhood blocks, providing
approximately 300 households with sustainability and
climate resilience education.
 Completed the municipal water heater upgrade program, converting 78% of gas water heaters in City facilities to electric heat pump systems at no cost through a PG&E
program. The project replaced 30 water heaters, valued at $555,560.
 Installed seven electric vehicle charging ports for the City fleet powered entirely by on-site solar and battery energy storage, independent of the utility-owned electrical grid.  Installed new solar array systems at the Mountain View Senior Center, Mountain View Sports Pavilion, and Whisman Sports Center.
 Purchased two electric Chevrolet Blazer EV patrol vehicles to pilot within the Mountain View Police Department fleet.  Implementing the City’s 2030 Zero Waste Plan.

9 Public Elementary Schools, 2 Public Middle Schools, 3 Public High Schools  Education Statistics:
o 95.4% age 25 and over are a high school graduate or higher*** o 76.3% age 25 and over have a bachelor’s degree or higher*** o 45.0% age 25 and over have a graduate or professional degree*** Sources: * CA DOF, 1/1/2026 City/County Population and Housing Estimates ** HdL Report from Santa Clara County 2024/25 – 2024/25 Secured Tax Roll and County Recorder *** U.S. Census Bureau, 2024 ACS 1-year Estimates
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City of Mountain View, California
Community Profile

Land Use Distribution
Estimated
Total Acres
Percentage of
Total
Residential 2,850 44.4%
Commercial 383 6.0%
Office 1,161 18.1%
Other 2,002 31.2%
Vacant 23 0.3%
Total 6,419 100.0%

Income
Based on the U.S. Census Bureau, 2024 American Community Survey (ACS) 1- Year Estimates, the median household income in Mountain View is $213,000 (in 2024 inflation-adjusted dollars). This is higher than the median household income of $168,000 in Santa Clara County and $82,000 in the United States.

The Census Bureau establishes an income threshold for poverty every year.

Below is a summary of the City’s poverty level compared to Santa Clara County and the United States.

2024 ACS 1-Year Estimated Poverty Status - Percentage Below Poverty Level Entity Total Population Under 18 Years
City of Mountain View 5.5% 5.4%
Santa Clara County 7.0% 6.5%
United States 12.1% 15.5%

Employment

Unemployment rates as of
February 2026 from the Bureau of
Labor Statistics:
o 3.5% in Mountain View
o 4.1% in Santa Clara County
o 5.4% in California
o 4.4% in U.S.

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%

16.0%
Jun-07
Jun-08
Jun-09
Jun-10
Jun-11
Jun-12
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Jun-14
Jun-15
Jun-16
Jun-17
Jun-18
Jun-19
Jun-20
Jun-21
Jun-22
Jun-23
Jun-24
Jun-25
Feb-26
Unemployment Rate 2007-2026
Mountain View Santa Clara County California United States 2-8
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City of Mountain View, California
Community Profile

Health Care

The 2024 ACS estimates 2.1% of Mountain View residents are uninsured.

About one-third of Mountain View residents can access a major medical facility within 30 minutes using public transit. El Camino Hospital is the primary hospital in Mountain View and one of the prominent hospitals in the Bay Area. Community health centers such as MayView Community Health Center (which offers services to low-income families and immigrants regardless of status), Kaiser Permanente, and Palo Alto Medical Foundation are also available. Carbon Health is an urgent care clinic and an alternative to an emergency room.

Fiscal Year 2025-26 Financial Status Comparisons – Selected Santa Clara County Cities

City Population(1)
Adopted
General Fund
Revenues
Adopted
General Fund
Appropriations
Adopted
Total Budget
General Fund
Expenditure
Per Capita
Campbell 43,195 $69,023,160 $69,023,160 $106,743,724 $1,595 Cupertino 59,765 97,229,134 99,189,741 136,066,401 1,658 Milpitas(3) 82,107 138,782,707 143,852,752 268,389,321 1,756 Mountain View 88,533 195,663,650 204,220,759(2) 642,484,789 2,361 Palo Alto 69,004 301,239,000 312,962,000 1,025,754,000 4,549 San Jose(3) 980,434 1,482,389,423 1,685,752,026 5,573,587,730 1,721 Santa Clara 138,011 337,651,037 335,374,572 2,502,480,084 2,492 Sunnyvale(3) 161,884 275,548,703 288,309,040 779,774,673 1,806 Source: Revenues, Appropriations and Budget obtained from respective cities’ budget documents

(1) Estimates as of 1/1/26, obtained from the California Department of Finance. (2) Does not include projected budget savings.
(3) Proposed/Recommended Budget.

-
1,000
2,000
3,000
4,000
5,000
FY 2025-26 Adopted General Fund Expenditure
Per Capita
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City of Mountain View, California
Community Profile
Major Employers*
(In alphabetical order)
Employer Type of Business
Bytedance Inc Software Development
City of Mountain View Government
El Camino Hospital Health Care
Google LLC R&D, Software Development
Intuit Inc. Software Development
LinkedIn Corporation Business Information
Live Nation Worldwide Inc Entertainment
Microsoft Corporation Research and Development
Mountain View Whisman School District Education
Nuro Inc R&D, Software Development
Sutter Health Palo Alto Medical Foundation Health Care
Waymo LLC R&D, Software Development
Sources: City of Mountain View Business License Data
Silicon Valley Business Journal
Company Representatives
* Based on the number of employees (≥ 500 employees)
Top 25 Sales Tax Producers
As of December 31, 2025
(In alphabetical order)
Alexanders Patisserie
Allison BMW
Ameswell Hotel
Best Buy
Bon Appetit
Chevron
Compass Group USA
Costco
Financial Services Vehicle Trust
Genesis Of Mountain View
Good Eating Co
Google Fiber
In N Out Burger
Keysight Technologies
Kiwi Co
Marshalls
Mountain View Shell
Ross
Safeway
Target
Total Wine & More
Valley Oil
Walmart
Waymo
Wisk Aero
Source: HdL Companies
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PERCENTAGE

NET OF TOTAL NET

PRIMARY ASSESSED ASSESSED

OWNER AGENCY USE VALUATION VALUATION
Google Inc. City/SRPC Industrial/ $ 7,931,039 16.5%
Unsecured
Microsoft Corporation SRPC Commercial/ 839,851 1.8%
Unsecured
Sobrato Interests LLC City/SRPC Commercial/ 513,866 1.1% Unsecured
Nor Cal Plymouth Realty LLC SRPC Commercial 239,375 0.5% P A Charleston Road LLC SRPC Commercial 127,437 0.3%
Intuit Inc. City/SRPC Industrial/ 545,633 1.1%
Unsecured
Del Rey Investment Company SRPC Commercial 124,542 0.3% Orion V Sac Village Office Property LLC City Commercial 684,991 1.4% LinkedIn Corporation City Industrial/ 551,800 1.2%
Unsecured
IL SH Hotel LLC SRPC Commercial 67,730 0.1%
Total $ 11,626,264 24.3%
Fiscal Year 2025-26 Total Net Assessed Valuation $47,929,198 Source: Santa Clara County Assessor Fiscal Year 2025-26 Combined Tax Rolls (as of July 1, 2025).

Ranking based on Tax Revenue.

City: City of Mountain View (General Operating Fund)
SRPC: Shoreline Regional Park Community
City of Mountain View, California
Community Profile
Fiscal Year 2025-26
Top Ten Property Taxpayers
(dollars in thousands)
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Property Tax
Comparison With Other Jurisdictions
FY 21-22 through FY 25-26
Actual Actual Actual Adopted Adopted
City 2021-22 2022-23 2023-24 2024-25 2025-26
Campbell 19,510,782 20,907,124 21,912,688 22,676,800 23,761,700 % of General Fund 34% 33% 34% 33% 34%
Per Capita $448 $484 $506 $523 $549
Cupertino 29,700,000 31,889,639 33,036,853 33,174,977 35,413,310 % of General Fund 27% 28% 30% 37% 36%
Per Capita $493 $535 $552 $554 $592
Fremont 118,943,000 130,525,000 140,361,000 147,306,000 152,832,000 % of General Fund 43% 45% 53% 58% 56%
Per Capita $518 $570 $604 $634 $657
Hayward 61,196,000 68,458,000 73,406,000 72,938,000 77,459,000 % of General Fund 33% 32% 34% 34% 35%
Per Capita $378 $428 $453 $450 $477
Milpitas 42,758,865 47,210,421 48,723,543 46,023,854 53,102,400 % of General Fund 38% 37% 36% 33% 37%
Per Capita $530 $583 $594 $559 $648
Mountain View 63,996,035 70,873,872 74,659,795 78,063,000 84,168,000 % of General Fund 39% 39% 41% 42% 43%
Per Capita $766 $842 $881 $901 $973
Palo Alto 59,353,000 63,129,000 66,344,000 68,623,000 73,627,000 % of General Fund 27% 27% 26% 27% 27%
Per Capita $873 $930 $969 $1,001 $1,070
San Jose 414,123,282 449,014,347 473,724,109 495,000,000 536,500,000 % of General Fund 24% 26% 33% 34% 35%
Per Capita $419 $463 $484 $505 $548
San Leandro 27,772,678 29,211,368 31,935,352 31,924,885 33,776,329 % of General Fund 21% 21% 22% 22% 23%
Per Capita $309 $332 $360 $362 $385
Santa Clara 74,630,557 84,599,469 90,710,410 94,391,000 101,181,000 % of General Fund 32% 6% 31% 32% 30%
Per Capita $574 $648 $680 $705 $752
Sunnyvale 113,499,852 120,086,118 129,062,478 131,816,996 138,622,234 % of General Fund 45% 49% 49% 51% 50%
Per Capita $727 $769 $817 $829 $868
In Order
*San Jose: Real property transfer tax is not recorded in the General Fund, but have been included for comparison purposes.

Source: City of Milpitas
0 200
400
600
800
1000
1200
$ Per Capita
FY 25-26 Property Tax - $ Per Capita
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Sales Tax
Comparison With Other Jurisdictions
FY 21-22 through FY 25-26
Actual Actual Actual Adopted Adopted
City 2021-22 2022-23 2023-24 2024-25 2025-26
Campbell 16,419,362 18,832,569 16,549,228 16,832,986 16,071,437 % of General Fund 29% 30% 26% 24% 23%
Per Capita $377 $436 $382 $388 $371
Cupertino 42,200,000 34,819,341 30,961,166 11,648,962 11,983,958 % of General Fund 38% 31% 28% 13% 12%
Per Capita $701 $584 $517 $195 $200
Fremont 86,799,000 111,575,000 69,118,000 57,510,000 65,484,000 % of General Fund 32% 38% 26% 23% 24%
Per Capita $378 $487 $297 $248 $282
Hayward 40,075,000 44,051,000 53,034,000 47,619,000 45,600,000 % of General Fund 22% 21% 24% 22% 21%
Per Capita $248 $275 $327 $294 $281
Milpitas 34,364,274 38,475,708 35,836,135 35,868,560 35,482,568 % of General Fund 31% 30% 27% 26% 25%
Per Capita $426 $475 $437 $435 $433
Mountain View 23,376,289 25,346,202 24,488,500 24,478,000 22,843,000 % of General Fund 14% 14% 13% 13% 12%
Per Capita $280 $301 $289 $282 $264
Palo Alto 32,705,000 36,926,000 37,482,000 39,577,000 36,377,000 % of General Fund 15% 16% 15% 15% 14%
Per Capita $481 $544 $547 $577 $529
San Jose 323,143,574 343,472,084 333,411,487 352,000,000 340,000,000 % of General Fund 19% 20% 23% 24% 22%
Per Capita $327 $354 $341 $359 $347
San Leandro 90,578,121 41,375,038 54,202,823 53,276,000 54,874,280 % of General Fund 67% 30% 37% 37% 37%
Per Capita $1,007 $470 $612 $605 $625
Santa Clara 56,901,656 64,497,774 61,776,045 62,900,000 65,850,000 % of General Fund 24% 4% 21% 21% 20%
Per Capita $438 $494 $463 $470 $489
Sunnyvale 35,801,316 38,358,415 40,175,300 37,378,546 40,546,351 % of General Fund 14% 16% 15% 14% 15%
Per Capita $229 $246 $254 $235 $254
0 100
200
300
400
500
600
700
$ Per Capita
FY 25-26 Sales Tax - $ Per Capita
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Transient Occupancy Tax
Comparison With Other Jurisdictions
FY 21-22 through FY 25-26
Actual Actual Actual Adopted Adopted
City 2021-22 2022-23 2023-24 2024-25 2025-26
Campbell 2,657,334 3,626,019 3,747,247 4,100,000 4,100,000 % of General Fund 5% 6% 6% 6% 6%
Per Capita $61 $84 $87 $95 $95
Cupertino 4,400,000 7,062,150 6,486,798 7,731,947 7,500,000 % of General Fund 4% 6% 6% 9% 8%
Per Capita $73 $118 $108 $129 $125
Fremont 4,722,000 6,012,000 6,071,000 6,507,000 6,128,000 % of General Fund 2% 2% 2% 3% 2%
Per Capita $21 $26 $26 $28 $26
Hayward 1,552,000 2,359,000 2,359,000 3,125,000 3,500,000 % of General Fund 1% 1% 1% 1% 2%
Per Capita $10 $15 $15 $19 $22
Milpitas 8,012,004 11,189,211 11,529,102 13,032,550 13,334,900 % of General Fund 7% 9% 9% 9% 9%
Per Capita $99 $138 $141 $158 $163
Mountain View 4,437,081 9,521,577 7,961,020 8,571,000 9,390,000 % of General Fund 3% 5% 4% 5% 5%
Per Capita $53 $113 $94 $99 $109
Palo Alto 16,946,000 25,485,000 27,781,000 27,857,000 29,139,000 % of General Fund 8% 11% 11% 11% 11%
Per Capita $249 $375 $406 $406 $424
San Jose 10,515,117 14,936,816 15,894,163 16,000,000 18,000,000 % of General Fund 1% 1% 1% 1% 1%
Per Capita $11 $15 $16 $16 $18
San Leandro 685,026 711,200 605,960 757,050 779,762
% of General Fund 1% 1% 0.4% 1% 1%
Per Capita $8 $8 $7 $9 $9
Santa Clara 10,812,400 18,989,012 22,347,394 22,850,000 28,600,000 % of General Fund 5% 1% 8% 8% 8%
Per Capita $83 $146 $167 $171 $158
Sunnyvale 10,584,492 16,962,728 18,915,542 17,339,657 20,645,098 % of General Fund 4% 7% 7% 7% 7%
Per Capita $68 $109 $120 $109 $129
0 100
200
300
400
500
$ Per Capita
FY 25-26 Transient Occupancy Tax - $ Per Capita
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GENERAL

OPERATING FUND

FIVE-YEAR FINANCIAL

FORECAST
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GENERAL OPERATING FUND

FIVE-YEAR FINANCIAL FORECAST

INTRODUCTION

Forecasting is a best practice and an important part of a city’s financial planning process as it provides an outlook on a city’s future financial condition by identifying long-term financial trends, needs, and potential budget imbalances. The General Operating Fund (GOF) Five-Year Forecast (Forecast) is designed to enhance the City’s ability to identify key drivers and trends in revenues and expenditures and paint a helpful picture of the future economy of the City. While it is challenging to accurately predict local government revenues due to the variable nature of the revenue sources and their connection to regional, state, national, and even international economic conditions, it is generally possible to identify reasonable financial trends and provide a conceptual financial picture for a multi-year period, which is useful to the City Council’s decision-making. However, with the degree of uncertainty surrounding the current economic climate, forecasting financial trends is especially difficult. The Forecast includes staff’s best estimates for the projected fiscal outlook for the GOF, including the Fiscal Year 2026-27 Recommended Budget.

The Forecast is prepared annually and presented to the City Council during the budget process. This report is a Five-Year Financial Forecast for the time period of Fiscal Years 2026-27 through 2030-31.

Generally, a financial forecast, even with fluctuating economic variables, can help identify long-term financial trends, the causes of fiscal imbalances, future fiscal challenges, opportunities, and potential requirements, all of which may help keep the City on a continuing path of fiscal sustainability. The Forecast is for the GOF, which provides funding for core community services, such as Public Safety (Police and Fire), Parks, Recreation, Library, some Planning, Public Works, Sustainability, and all City Administration support functions necessary for ongoing City operations. The GOF is also the fund that is most significantly influenced by economic conditions.

BACKGROUND

The Forecast is based on reasonable assumptions utilizing available information from a wide variety of sources. These sources generally include reviewing the City’s historical trends, gathering information from economists that specialize in the regional economics of Silicon Valley, reviewing various indicators (e.g., unemployment data, etc.), networking with staff of neighboring agencies, reviewing State of California and national economic trends, and factoring in known Mountain View conditions, such as lease terms and economic and property development. Staff also utilize data from the City’s sales tax consultant, HdL Companies; the City’s property tax consultant, HdL Coren & Cone; the City’s asset management firm, Chandler Asset Management; and various economists.

The level of City services, staffing, and operating costs projected for Fiscal Year 2026-27 serves as the base year for subsequent fiscal years’ expenditures in the Forecast. Confidence levels in the Forecast assumptions decrease with each subsequent fiscal year, and it is anticipated that actual future revenues and expenditures will vary from the Forecast. The Forecast is not intended to precisely predict GOF revenues and expenditures, but rather a reasonable indication of what the future financial picture might look like.

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Historically, recessions have generally occurred between three and nine years in the post-World War II era, with the longest period of expansion being the most recent, lasting more than 10-1/2 years, from June 2009 to February 2020. A table of previous recessions is as follows:

Name Period
Range
Duration
(months)
Time Since Previous
Recession (years)
1949 Recession Nov. 1948 to Oct. 1949 11 3.1
1953 Recession Jul. 1953 to May 1954 10 3.8
1958 Recession Aug. 1957 to Apr. 1958 8 3.3
1960-1961 Recession Apr. 1960 to Feb. 1961 10 2.0
1969-1970 Recession Dec. 1969 to Nov. 1970 11 8.8
1973-1975 Recession Nov. 1973 to Mar. 1975 16 3.0
1980 Recession Jan. 1980 to Jul. 1980 6 4.8
1981-1982 Recession Jul. 1981 to Nov. 1982 16 1.0
Early 1990s Recession Jul. 1990 to Mar. 1991 8 7.7
Early 2000s Recession Mar. 2001 to Nov. 2001 8 10.0
Great Recession Dec. 2007 to Jun. 2009 18 6.1
COVID-19 Recession Feb. 2020 to April 2020 2 10.7

The Forecast does not incorporate a formal economic slowdown or recession scenario in the projected revenues and instead assumes modest revenue growth generally consistent with historical trends and currently available economic data. Under these assumptions, the Forecast projects a negative operating balance of approximately $376,000 in the initial forecast year (Fiscal Year 2027-28), followed by projected negative operating balances of approximately $2.5 million and $773,000 in the subsequent two fiscal years. The final forecast year (Fiscal Year 2030-31) projects a positive operating balance of approximately $1.5 million.

While the projected operating deficits are concerning and warrant continued monitoring, they remain relatively small in comparison to the overall size of the GOF budget, representing approximately 1.1% or less of total projected revenues. Nevertheless, the Forecast indicates that expenditure growth is expected to continue outpacing revenue growth absent additional revenue or expenditure mitigation measures.

Based on these projections, maintaining a structurally balanced GOF budget in future years may require implementing mitigation strategies, such as limiting or delaying new staffing additions, deferring new programs or service enhancements, or securing additional dedicated ongoing revenue sources. In addition, the Forecast does not currently reflect the potential impacts of a significant economic slowdown, recession, major reductions in State or federal funding, adverse litigation outcomes, or approval of proposed statewide ballot initiatives that could materially impact local government revenues. Should any of these events occur, the City’s financial condition could deteriorate more significantly than currently projected.

Staff will continue to closely evaluate economic indicators, revenue performance, expenditure trends, and broader fiscal conditions and will update projections and assumptions, as appropriate, as additional information becomes available.

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Influencing Factors

Given the national, state, and local economic uncertainty, largely driven by significant federal policy changes and subsequent market volatility, it is likely that the General Operating Fund's revenue sources will be affected. Uncertainty related to inflation, interest rates, national and state economic policies, and geopolitical conflicts further contribute to the projected slower growth and overall economic volatility.

There are numerous factors that influence each individual revenue source, some of which have broad- ranging effects impacting multiple revenues, while others are specific to an individual revenue source.

The Forecast includes a discussion of several of these factors below.

Population

The following chart shows the historical population annually for the past six years and each U.S. Census year back to 1960. From the 2010 Census to the 2020 Census, the City of Mountain View population grew by 8,310 (11.2%). According to the California State Department of Finance (CA DOF), the City’s population estimate, as of January 1, 2026, is 88,533, a 7.5% growth since the last Census in 2020.

1960 Census 30,889

1970 Census 54,132
1980 Census 58,722
1990 Census 67,460
2000 Census 71,369
2010 Census 74,066
2020 Census 82,376
2021 83,418
2022 83,809
2023 84,487
2024 86,569
2025 86,944
2026 88,533

__________________________________
Sources: U.S. Census Bureau (1960 through 2020).

California State Department of Finance (all other years are provisional estimates as of January 1, revised annually).

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10,000
20,000
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60,000
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100,000
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Unemployment

As detailed in the chart below, Mountain View’s unemployment level has been below the County of Santa Clara (County), state, and national levels, except during the recession of the early 2000s, which hit Silicon Valley the hardest. According to the Bureau of Labor Statistics, the City’s unemployment rate was 3.5% as of February 2026, below the County (4.1%), the state (5.4%), and the United States (4.4%); City and County figures are preliminary.

ECONOMIC UPDATE

In developing the Forecast, the following economic conditions were taken into consideration.

National

The national economy has generally remained resilient and has continued on a relatively strong trajectory.

The labor market has remained stable, with unemployment rates near historic lows, and Gross Domestic Product (GDP) - a key measure of a country’s economic output and growth - has continued to perform near or above long-term trend levels. In addition, major stock exchanges and market indexes, including the NYSE, Nasdaq, and S&P 500, experienced sustained growth and periodically reached record highs.

Over the past several months, however, economic uncertainty and market volatility have increased significantly. Significant federal policy changes, evolving trade policies and tariffs affecting major trading partners, continued inflationary pressures, elevated interest rates, and ongoing geopolitical conflicts have created heightened uncertainty regarding future economic conditions. In addition, the federal government has undergone substantial restructuring efforts, including workforce reductions and agency reorganizations, which may have downstream impacts on financial markets, consumer confidence, and

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local government revenues. While many economic indicators remain relatively stable, concerns regarding slower economic growth and the potential for reduced consumer and business activity have increased.

As a result, the nation faces significant economic challenges and uncertainty. Persistent inflation, which remains above the Federal Reserve’s long-term target of 2.0%, remains a major concern, particularly as evolving tariff policies and ongoing geopolitical tensions create additional uncertainty and potential upward price pressure. Although inflation moderated significantly over the past several years and currently sits near 3.3%, progress toward the Federal Reserve’s target has slowed.

If inflation remains elevated or declines more slowly than anticipated, the Federal Reserve may maintain higher interest rates for a longer period, which could negatively impact consumer spending, business investment, housing activity, and overall economic growth. Elevated inflation and borrowing costs continue to erode purchasing power for consumers and businesses, making long-term financial planning and major capital purchases more difficult The Federal Reserve’s cautious monetary policy stance underscores the ongoing challenge of balancing inflation with broader economic stability amid continued market volatility and economic uncertainty.

As shown in the chart below, annual inflation peaked at 9.1% in June 2022 and has since declined to approximately 3.3% as of March 2026. While inflation has moderated significantly from peak levels, it has remained relatively stable over the past 36 months and continues to remain above the Federal Reserve’s long-term target of 2.0%.

It should also be noted that the Federal Reserve Bank of San Francisco recently projected that inflation may return to the Federal Reserve’s 2.0% target by mid-2028. However, confidence in the timing and accuracy of this projection remains uncertain due to heightened economic uncertainty, including continued geopolitical tensions in the Middle East, evolving trade policies and tariffs, and ongoing volatility in global energy and financial markets.

Source: U.S. Bureau of Labor Statistics

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Annual Inflation Rates
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Until there is greater clarity regarding national fiscal policy, trade policy, inflation, and financial market conditions, economic growth is expected to remain moderated and subject to increased volatility.

GDP, a key measure of the nation’s economic output and growth, is comprised of consumer spending, business investment, government spending, and net exports (exports minus imports). Changes in any of these components can significantly impact overall economic growth. Recent economic data indicated that real GDP growth for the first quarter of 2026 was approximately 2.0% (on an annual basis), driven largely by increased business investment, exports, consumer spending, and government spending. While overall growth remained positive, the results fell slightly below market expectations of approximately

2.3%, reflecting continued economic caution and uncertainty.

Economic uncertainty can contribute to slower economic growth as consumers and businesses delay spending and investment decisions, including:

• When consumers are uncertain about future income levels, inflation, or job security, they may delay large purchases or reduce discretionary spending. As consumer spending represents a significant portion of GDP, reduced consumer activity can negatively impact overall economic growth.

• Uncertainty may also cause businesses to postpone hiring, capital investments, or expansion plans, or other long-term financial commitments. Reduced business investment can weaken economic growth and lower overall GDP performance.

• In addition, reductions in government spending, including federal departmental budget reductions and workforce reductions, may contribute to slower economic activity, potentially resulting in lower GDP growth and increased unemployment at both the national and local levels.

Recent analysis from S&P Global Ratings indicates that the strong momentum in U.S. economic growth observed earlier in 2026 has moderated amid increasing economic and geopolitical uncertainty.

Continued volatility in financial markets, evolving federal fiscal and trade policies, and escalating conflicts in the Middle East have contributed to a more cautious economic outlook.

According to the analysis, the escalation of conflict in the Middle East may function as a negative global supply shock, primarily through impacts to global energy markets and energy prices. While the United States’ position as a net exporter of petroleum products may partially mitigate impacts to domestic economic output and real GDP growth, it does not eliminate the potential inflationary pressures associated with higher energy and transportation costs. Elevated energy prices could further impact consumer spending, business operating costs, and overall economic activity.

A key source of uncertainty remains the duration, scope, and potential escalation of ongoing geopolitical conflicts and their corresponding impacts on global markets, trade, and supply chains. As a result, the near-term economic outlook reflects heightened risk, increased market volatility, and reduced predictability compared to earlier forecasts. These conditions may continue to place downward pressure on economic growth while increasing uncertainty surrounding inflation, interest rates, consumer confidence, and future General Operating Fund revenues.

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State of California

On January 9, 2026, Governor Newsom released the Administration’s proposed State budget for consideration by the California Legislature. The proposal projects a General Fund shortfall of approximately $21.0 billion for Fiscal Year 2026-27, reflecting revenues that are not keeping pace with planned expenditures. Since release of the Governor’s proposed budget, continued economic uncertainty, market volatility, evolving federal policies, and concerns regarding slower economic growth have further increased uncertainty surrounding the State’s revenue outlook heading into the May Revision process.

The projected deficit is driven by both moderating revenue growth and continued increases in State spending commitments. Revenue projections remain highly sensitive to personal income tax collections, capital gains activity, stock market performance, and the continued strength of the technology sector and artificial intelligence-related investment activity. At the same time, expenditures are projected to continue increasing due to ongoing programmatic commitments, labor costs, healthcare costs, education funding obligations, and other statewide priorities, contributing to ongoing structural budget challenges for the State.

As a result, the proposed budget anticipated a significant drawdown of State reserves. The balance of the Special Fund for Economic Uncertainties is projected to decline from approximately $25.5 billion on June 30, 2026 to $4.5 billion by June 30, 2027, while the State’s overall General Fund reserve balance was projected to fall from $36.8 billion to $18.9 billion over the same period.

Source: California Department of Finance

The California Legislative Analyst’s Office (LAO) has cautioned that the State’s revenue outlook remains highly uncertain, particularly given ongoing volatility in financial markets, geopolitical conflicts, evolving trade policies and tariffs, and continued concerns regarding inflation and interest rates. The LAO has also noted that California’s revenue structure remains heavily dependent on higher-income taxpayers and capital gains-related revenues, which can fluctuate significantly during periods of economic or market Table of Contents

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instability. As a result, future State revenues may vary materially from current projections, increasing the potential for additional budgetary pressures or corrective actions in future fiscal years.

The California Legislative Analyst’s Office has identified several factors contributing to the State’s ongoing fiscal challenges, including revenues that are not keeping pace with expenditures and expenditure growth that continues to exceed projected revenue growth. Similar structural pressures are also being experienced at the local government level, including by the City of Mountain View, as expenditure growth related to personnel costs, healthcare, infrastructure, and other operational needs continues to outpace the growth of many traditional revenue sources.

As the State plans for the possibility of continued budget deficits in future fiscal years, City Finance staff will continue to monitor the State’s financial condition and evaluate potential impacts on local revenues and programs. It is anticipated that the State may have fewer fiscal tools available to address future budget shortfalls, which could place additional pressure on the Legislature to identify alternative revenue sources, modify existing revenue allocations, reduce expenditures, or shift local obligations to local governments.

Of particular note, the State has previously expressed interest in challenging the continued distribution of Educational Revenue Augmentation Fund (ERAF) revenues to recipient cities, including Mountain View.

Currently, litigation remains ongoing regarding the calculation and distribution of excess ERAF revenues, particularly as it related to Charter School Funding requirements. Due to the uncertainty associated with this ongoing litigation, and consistent with recommendations from the County of Santa Clara, the City continues to reserve 20.0% of annual ERAF revenue as a safeguard in the event repayment is ultimately required by the State or the County of Santa Clara. In addition, the City continues to treat ERAF revenues as one-time revenues and does not incorporate them into ongoing operating revenue assumptions.

Rather, these revenues are used only for one-time expenditures and other non-recurring purposes.

In addition, a proposed statewide ballot initiative entitled the “Local Taxpayer Protection Act to Save Proposition 13” could create substantial fiscal uncertainty and potentially severe negative financial impacts for local governments, including the City of Mountain View, if placed before voters and ultimately approved. Based on current discussions and proposed language, the measure could significantly restrict or alter the authority of charter cities and other local agencies to impose, modify, extend, or administer certain local taxes, fees, and revenue measures.

If approved, the initiative could materially reduce existing and future City revenues and significantly impair the City’s long-term fiscal flexibility and ability to respond to community needs and economic conditions.

Of particular concern, the measure could negatively impact the City’s Conveyance Tax revenues approved through Measure G, which currently provide a significant funding source for major City priorities, including infrastructure, public safety, and capital improvement projects. Based on current estimates and depending on the final ballot language, legal interpretation, and implementation of the measure, the fiscal impact to the City of Mountain View could range from approximately $10.0 million to $15.0 million in reduced annual revenues. Such revenue reductions could require service level reductions, project delays, increased reliance on reserves, or identification of alternative revenue sources.

While the ultimate scope, timing, and legal implications of the initiative remain uncertain, the proposal represents one of the most significant long-term fiscal risks currently facing California local governments and charter cities.

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Beyond the State’s near-term budgetary challenges, several longer-term structural risks to California’s economy and fiscal condition remain. These risks include climate change and increasingly frequent and severe extreme weather events, such as wildfires, droughts, floods, and severe storms; an aging population; declining migration inflows and fertility rates; continued stock market and capital gains volatility; high housing and living costs; affordability challenges; and persistent concerns regarding income inequality. In addition, ongoing uncertainty related to federal fiscal and trade policies, geopolitical conflicts, energy prices, and elevated interest rates may continue to pressure economic growth, consumer spending, and State revenues in the long term. Collectively, these factors could continue to impact the State’s long-term fiscal sustainability and increase financial pressures on local governments.

City staff will continue to closely monitor revisions to the State budget, economic conditions, proposed statewide initiatives, litigation affecting local government revenues, and other developments that could impact City revenues or expenditures. Financial projections and assumptions will continue to be evaluated and updated as additional information becomes available.

Local

The local economy continues to show signs of moderation following several years of post-pandemic recovery and revenue growth. Over the past several years, many of the City’s major revenue sources experienced steady growth, benefiting from elevated inflation, strong consumer spending, increased travel activity, higher interest rates, and continued strength in the technology sector. However, this period of accelerated revenue growth has begun to slow, and more modest growth is now anticipated across several of the City’s primary revenue sources, including property tax, transient occupancy tax, utility users tax, sales tax, and business license tax revenues.

While many local economic indicators continue to support overall revenue stability, economic growth is expected to continue at a more moderate pace moving forward. Continued uncertainty surrounding inflation, interest rates, federal fiscal and trade policies, stock market volatility, employment conditions, commercial real estate performance, and geopolitical conflicts all contribute to this more cautious outlook. In addition, continued volatility within the technology sector and evolving workplace trends, including hybrid and remote work arrangements, continue to create uncertainty regarding long-term office occupancy, business activity, and local spending patterns within the City.

Labor market conditions have also continued to normalize after several years of unusually tight labor conditions. The City’s unemployment rate surged in early 2020 as the COVID-19 pandemic led to widespread business closures and economic disruption, but then declined rapidly as economic activity resumed and substantial federal stimulus programs supported recovery efforts. The unemployment rate reached a historic low of 1.7% in May 2022, when many employers reported significant difficulty filling open positions. Since that time, unemployment levels have gradually increased and labor market conditions have become more balanced. The preliminary unemployment rate for Mountain View was approximately 3.5% as of February 2026, while California’s statewide unemployment rate has generally remained above 5.0% over the past two years.

While local labor market conditions remain relatively stable, additional upward pressure on unemployment remains possible as workforce reductions and restructuring efforts continue within the technology and related sectors. Over the past three years, the City has received notifications of nearly 4,700 private-sector layoffs, reflecting continued workforce adjustments across multiple industries.

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Ongoing corporate restructuring, evolving artificial intelligence-related workforce impacts, and continued economic uncertainty may continue to affect regional employment trends moving forward.

City staff will continue to monitor corporate layoffs, office occupancy trends, consumer activity, and local employment conditions as they evolve. Reductions in the number of employees working within the City can negatively impact several revenue sources, particularly sales tax, transient occupancy tax, and business license tax revenues. Because the City’s business license tax is based largely on employee headcount, reductions in local employment levels can directly reduce associated revenues. Conversely, policies or corporate decisions that encourage increased in-person work activity within the City may positively strengthen local business activity, consumer spending, and related City revenues.

Source: Bureau of Labor Statistics
Note: October 2025 data unavailable

According to Zillow, the average home value in Mountain View as of March 31, 2026 was approximately $2.0 million, representing a slight decrease of approximately 0.2% compared to the prior year. For context, home values increased by approximately 3.4% between April 2024 and April 2025, reflecting a noticeable moderation in the local housing market over the past year as elevated interest rates and broader economic uncertainty continue to impact housing demand and affordability.

In addition, Zillow reports that the average monthly rent for rental properties in Mountain View is approximately $3,795, an increase of $215 from one year ago. Despite moderating home price growth, housing and rental costs within the region remain among the highest in the nation and continue to place significant financial pressure on residents, businesses, and employers.

These statistics continue to demonstrate the exceptionally high cost of living in the Bay Area, particularly in Mountain View. While the City benefits financially from property taxes, real property conveyance taxes, and overall economic activity associated with a strong real estate market, the high cost of living also increases labor and operational costs for the City. Elevated housing costs can create recruitment and

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Mountain View Unmployment Rate
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retention challenges, increase wage and benefit pressures, raise the cost of goods and services purchased by the City, and contribute to continued demand for community support programs and services.

ANALYSIS

Revenue and Expenditure Overview

Continued revenue growth is necessary to maintain a high level of base services in the City. If the existing revenue base fails to generate sufficient revenues to fund the cost of operations, the revenue base must be enhanced or operating costs reduced. In recognition of the continued need to enhance and diversify the City’s revenue base, Council has proactively included the consideration of a 2026 revenue measure in the Fiscal Year 2025-26 through 2026-27 Council Work Plan. Fiscal Year 2026-27 revenues are projected to increase by $11.9 million (6.1%) compared to Fiscal Year 2025-26 adopted revenues, and $5.3 million compared to Fiscal Year 2025-26 estimated revenues.

The Forecast projects the GOF to end with negative balances starting in Fiscal Year 2027-28 and continuing through Fiscal Year 2029-30, with a modest positive balance in Fiscal Year 2030-31. Although concerning, the deficits are less than 1.1% of projected revenues. However, based on current projections, maintaining a structurally balanced budget may require a pause in staffing additions and forgoing the addition of new programs and/or enhancement of current programs, unless additional dedicated ongoing funding sources are attained.

This Forecast includes cost-of-living adjustments (COLAs) as agreed to in approved labor agreements for Fiscal Year 2026-27, and modest COLA assumptions for the remainder of the forecast period. A projected vacancy factor of $10.3 million is expected in Fiscal Year 2026-27 based on historical saving data, followed by vacancy factors ranging from $11.3 million to $12.7 million in the remaining forecast years.

Fiscal Year 2026-27 recommended expenditures are higher by $12.5 million (6.4%) after the projected vacancy factor when compared to the Fiscal Year 2025-26 adopted expenditures. As a service organization, the increases in expenditures are primarily related to personnel costs, as approximately 76% of the budget is for the cost of employees to provide services. The operating balance is projected to be $150,000 after the vacancy factor of $10.3 million.

Staff and Council previously recognized the opportunity to take advantage of the City’s healthy financial position to reduce unfunded pension liabilities for CalPERS (PERS) and Other Post-retirement Employee Benefits (OPEB). As part of the funding strategy, from Fiscal Years 2014-15 to 2025-26, the City has contributed $63.7 million in additional discretionary payments (ADPs) toward the CalPERS pension liability, with $36.0 million to the Miscellaneous Plan and $27.7 million to the Safety Plan. There is $1.2 million included in Fiscal Year 2026-27 Recommended Budget to continue to pay down the CalPERS unfunded liabilities.

The City’s most recent actuarial report from CalPERS (released in August 2025) indicates that the City has an unfunded pension liability of $140.9 million in the Safety Plan and $139.4 million in the Miscellaneous Plan, for a total of $280.3 million as of June 30, 2024. This is down from $298.9 million a year prior, a decrease of 6.2%. As of June 30, 2024, the City’s funded status was 72.2% for its Safety Plan and 76.1% for its Miscellaneous Plan, an improvement from 69.3% and 73.2% respectively a year prior. Additional details of the Pension Plans are discussed in the Transmittal Letter.

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For OPEB, or retirees’ health obligation, the City has made great strides toward prefunding the Actuarial Accrued Liability (AAL). $11.5 million has been contributed toward the OPEB liability since Fiscal Year 2014-15. The liability was last calculated as of June 30, 2025 along with projections for the following five years. As of the most recent actuarial report based on June 30, 2025 valuation, the City’s AAL was $180.5 million with a 5.6% discount rate, and Actuarial Value of Assets was $180.6 million, resulting in a funding status of 100.1%. The next actuarial calculation will be prepared as of June 30, 2027.

The following table includes the projected revenues and adopted expenditures by category for Fiscal Year 2025-26 and projections for the subsequent Forecast years.

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GENERAL OPERATING FUND FORECAST (dollars in thousands)

2025-26

ADOPTED
2025-26

ESTIMATED
2026-27
RECOM.
2027-28

FORECAST
2028-29

FORECAST
2029-30

FORECAST
2030-31

FORECAST

REVENUES:

Property Taxes $ 84,168 $ 81,835 $ 84,229 $ 89,707 $95,539 $101,723 $108,315 Sales Tax 22,843 23,516 23,525 24,046 25,575 26,300 27,047 Other Local Taxes1 25,614 27,108 26,666 27,260 27,746 28,242 28,750 Use of Money and
Property

32,436

31,822

33,066

34,146

34,994

35,761

36,691
Other Revenues2

30,603 37,984 40,088 41,082 42,116 43,190 44,303 TOTAL REVENUES $195,664 $202,265 $207,574 $216,241 $225,970 $235,216 $245,106

EXPENDITURES:

Salaries and All Pays 96,701 92,315 101,737 109,307 114,945 120,691 126,502 Retirement 35,867 34,831 37,894 38,458 40,518 39,849 39,024 Health Benefits 15,094 12,169 15,644 16,302 17,229 18,214 19,259 All Other Benefits 9,876 9,225 10,150 10,325 10,511 10,696 10,871 Salaries and Benefits

157,538 148,540 165,425 174,392 183,203 189,450 195,656 Supplies and Services

29,430 28,119 32,070 33,489 35,069 36,468 37,931
Capital Outlay/
Equipment Repl.

682

776

734

1,978

3,714

3,721

3,716
Interfund Expenditures
and Transfers

16,571

16,898

19,495

18,058

18,350

18,650

18,958
Total Operating Exp

$204,221 $194,333 $217,724 $227,917 $240,336 $248,289 $256,261 Vacancy Factor

(9,300)
Included (10,300) (11,300) (11,900) (12,300) (12,700) NET EXPENDITURES 194,921 194,333 207,424 216,617 228,436 235,989 243,561

Transfer to CIP Reserve -0- (2,000) -0- -0- -0- -0- -0- Transfer to Strat. Prop.

Acquisition Reserve

-0-

(1,000)

-0-

-0-

-0-

-0-

-0-
Transfer to Public Safety
Building Reserve

-0-

(2,000)

-0-

-0-

-0-

-0-

-0-
Transfer to Parental
Leave Reserve

-0-

(1,000)

-0-

-0-

-0-

-0-

-0-

OPERATING
BALANCE/(DEFICIT) 3

$ 743

$ 1,932

$ 150

$ (376)

$ (2,466)

$ (773)

$ 1,545
______________________________________________
1 Other Local Taxes consist of Transient Occupancy Tax, Business Licenses, Utility Users Tax, and Cannabis Tax. 2 Other Revenue consist of License, Permits and Franchise Fees, Fines and Forfeitures, Intergovernmental, Charges for Services, Miscellaneous Revenues, and Interfund Revenues and Transfers.
3 Balance is prior to the change in assets and liabilities, encumbrances, and rebudgets for grants and donations.

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Revenue and Expenditure Background

Revenues

Historical experience demonstrates that Mountain View is dependent on a volatile, economically sensitive revenue base, primarily related to sales tax, with substantial variation in the amount of revenues collected over time. In addition to the overarching factors described in the Impacting Factors Section, the City’s revenue volatility is continually affected by local factors. In the past decade, however, other revenue sources, such as property taxes and lease revenues, have led to a more stable and predictable overall revenue base.

For Fiscal Year 2026-27, GOF Revenues are projected to increase by $11.9 million, 6.1% higher than the Fiscal Year 2025-26 Adopted Budget. Additional discussion of individual revenue sources can be found later in this Forecast.

A history of total GOF Revenues is as follows (dollars in thousands):

_____________________________
1 Other Local Taxes consist of Transient Occupancy Tax, Business Licenses, Utility Users Tax, and Cannabis Tax. 2 Other Revenues consist of Licenses, Permits and Franchise Fees, Fines and Forfeitures, Intergovernmental, Charges for Services, Miscellaneous Revenues, and Interfund Revenues and Transfers.

$0
$50,000
$100,000
$150,000
$200,000
$250,000
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Est
2026-27
Recom

TOTAL REVENUES
Property Taxes Sales Tax Other Local Taxes¹ Use of Money and Property Other Revenues² Table of Contents

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Expenditures

During the Great Recession of 2008, the City faced structural deficits for four consecutive years before corrective actions were taken. Through strategic and proactive measures to address these imbalances, the City successfully positioned itself to benefit from the extended period of economic recovery that followed.

As the City moves beyond this period of sustained growth, it is now facing a more uncertain economic environment marked by moderating revenue growth, inflationary pressures, and increased volatility in key revenue streams. These emerging challenges underscore the importance of continued fiscal discipline, prudent long-term planning, and ongoing monitoring of economic trends to maintain the City’s strong financial position.

The Forecast expenditures are calculated in the same manner as the annual budget and include the full cost of existing and newly approved positions (salary and benefits). Fiscal Year 2026-27 includes COLAs as agreed to in approved labor agreements. Modest COLA assumptions are included in the remaining years. The remaining personnel cost components (step and merit increases, retirement, health care, etc.) include projected adjustments throughout the Forecast period. The factors for future health benefit costs are based on healthcare cost trends and historical experience, in conjunction with analysis from outside consultants. The CalPERS rate estimates for Fiscal Years 2026-27 through 2030-31 are provided by CalPERS based on the actuarial valuations as of June 30, 2024.

For Supplies and Services and the remaining categories, a base level of expenditures is assumed and then increased based on the multi-year assumptions related to each component of cost (e.g., City utilities, equipment maintenance, self-insurance funding, etc.).

It is typical for actual expenditures to come in below budget due to personnel vacancy savings and expenditure savings within Supplies and Services accounts. Beginning in Fiscal Year 2009-10, the City incorporated an assumed vacancy factor into the budget to reflect historical personnel savings associated with normal employee turnover, recruitment timelines, and vacant positions. The vacancy factor has ranged from approximately $1.8 million to $9.3 million in prior adopted budgets. Based on recent historical trends and current vacancy levels, the Fiscal Year 2026-27 vacancy factor is projected at approximately $10.3 million.

SUMMARY

Local economic indicators continue to project overall revenue stability, although slower-paced growth is anticipated in Fiscal Year 2026-27 following several years of relatively strong revenue performance.

Continued uncertainty surrounding inflation, interest rates, national and state economic policies, financial market volatility, and geopolitical conflicts all contribute to the more moderate growth outlook reflected in this Forecast.

Accordingly, staff will continue to closely monitor General Operating Fund revenues, expenditures, and broader economic conditions. At this time, the Forecast represents staff’s best estimates based on currently available economic data and information.

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Fiscal Year Revenues Expenditures
2021-22 $163,376 145,825
2022-23 181,989 166,873
2023-24 175,522
2024-25 181,954
2025-26
182,381
195,257
202,265 200,333
2026-27
*
207,574 217,724
2027-28 216,241 227,917
2028-29 225,970 240,336
2029-30 235,216 248,289
2030-31 245,106 256,261
* Estimated
(dollars in thousands)
** Recommended
______________________________
The Fiscal Year 2026-27 recommended expenditures and all forecast years do not include the projected vacancy factor. $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

REVENUE & EXPENDITURE SUMMARY
Salaries & Benefits Supplies & Services Other Revenues
Actual Forecast
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**
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_
____________________________
Total
Fiscal Year Revenues % Change
202
1-22 $163,376 8.5%
2022-23 181,989 11.4%
2023-24 182,381 0.2%
2024-25 195,257 7.1%
2025-26 * 202 ,265 3.6%
2026-27 ** 20 7,574 2.6%
2027-28 216,241 4.2%
2028-29 225,970 4.5%
2029-30 235,216 4.1%
2030-31 245,106 4.2%
* Estimated
(dollars in thousands)
** Recommended

¹ Includes Transient Occupancy Tax, Business Licenses, Utility Users Tax, and Cannabis Tax. ² Includes Licenses, Permits an d Franchise Fees, Fines an d Forfeitures, Intergovernmental, Charge s for Services, Miscellaneous Revenues, and Interfund Revenues and Transfers.
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

TOTAL REVENUES
Property Taxes Sales Tax Other Local Taxes¹
Use of Money and Property Other Revenue²
Actual Forecast
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PROPERTY TAXES

Property Taxes include the revenue generated from the City’s share of the 1.0% levy assessed on the taxable value of real and personal property located within the City limits. The assessed value (AV) of secured real property that does not experience a change in ownership or is not subject to new construction is increased annually at a rate not to exceed the California Consumer Price Index (CCPI), or

2.0%, whichever is lower. However, if a property changes ownership, it is reassessed (up or down) at the current market value, and new construction is initially valued at the cost of the construction. In addition, the County Assessor has the authority to proactively adjust the AV of properties downward to market value during periods of declining property values. Unsecured tax on personal property, such as computers and other equipment, is assessed on the value of the property as self-reported annually to the County.

SOURCES

• Property tax assessed on secured real property.
• Property tax assessed on unsecured personal property. • Property tax assessed on leased property.

ECONOMIC FACTORS

• General economic conditions.

• Proposition 13—determines methodology of tax application, limits the annual AV increase, and sets the tax rate.

• California Consumer Price Index (CCPI—October through October).

• New development.

• Property demand, sales, and values.

• County processing time for new development and ownership transfers and inclusion on the tax roll.

• Assessment appeals and proactive assessment reductions by the County Assessor.

• Availability of credit.

• State legislation regarding tax allocation.

HISTORY

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 (ERAF).

The estimated net cumulative loss to the GOF resulting from all ERAF shifts through Fiscal Year 2025-26 is approximately $158.8 million ($162.7 million for the entire City).

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For the past two decades, housing activity has remained strong with short periods of uncertainty or declines related to the availability of housing stock, interest rates, and the overall economy. During Fiscal Year 2008-09, the housing market collapsed and assessed values across the County suffered and caused some properties to be appraised at less than the outstanding debt on the property. During that time, foreclosures nationwide increased dramatically as homeowners defaulted on their mortgages, and California was the epicenter of the foreclosure crisis. Mountain View experienced foreclosures, but not as severely as other parts of the state.

The most recent 12 years of property sales activity history for single-family homes (SFH) and condos/townhomes is detailed below. The year 2021 saw both the highest number of sales transactions for all types of properties and the largest increase in AV resulting from changes in ownership (CIO). From 2014 through 2018, the median price of SFH and condos/townhomes that changed ownership increased steadily, followed by more moderate fluctuations in subsequent years. SFH median prices reached $2.70 million in 2025, continuing their recovery after a slight decline in 2023, while condo/townhome median prices rebounded to $1.35 million in 2025 after declines in 2023 and 2024.

Median Price Statistics
(Mountain View Residential Properties with a CIO)

Year
SFH
Number of

SFH CIO
Condo/
Townhome
Number of Condo/
Townhome CIO
2014 $1,450,000 255 $781,000 322
2015 $1,600,000 274 $910,000 312
2016 $1,700,000 253 $1,013,000 345
2017 $1,900,000 278 $1,175,000 387
2018 $2,100,000 343 $1,360,000 417
2019 $2,027,000 282 $1,334,000 370
2020 $2,150,000 297 $1,290,000 307
2021 $2,435,000 402 $1,350,000 605
2022 $2,610,000 265 $1,355,500 354
2023 $2,510,500 228 $1,300,000 229
2024 $2,680,000 254 $1,276,500 294
2025 $2,700,000 246 $1,350,000 283

Also impacting the growth in Property Taxes is the CCPI. Over the past 12 fiscal years (2014-15 to 2025-26), four years have had annual CCPI increases less than the maximum 2.0% allowed.

In total, Fiscal Year 2025-26 estimated Property Tax revenues of $81.8 million exceed the Fiscal Year 2024- 25 Audited of $80.3 million by 1.9%, but are 2.8% below the Fiscal Year 2025-26 Adopted Budget of $84.2 million. The information provided by the Santa Clara County Assessor after the beginning of the current fiscal year indicates the total actual July 1, 2025 General Fund AV increased by a net 2.3% compared to the July 1, 2024 AV.

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FORECAST

The Fiscal Year 2026-27 projected secured property tax revenue is based on the July 1, 2025 tax roll adjusted for the following:

• A 2.0% CCPI increase to the AV of all eligible residential and commercial property; • Projected AV loss from resolution of pending appeals and projected new appeals; • AV changes related to property transfers and sales prior to the January 1 lien date; and • Projected AV increase related to new development, tenant improvements, and remodels.

There are currently over 800 pending property tax appeals in process and under review by the Assessor’s office. Based on experience, the projected revenue loss to the GOF, related to these appeals, is $2.7 million. The slowing in home sales, coupled with sustained elevated home prices, and commercial impact from corrections/appeals, are reflected in the Fiscal Year 2026-27 Recommended Budget.

Property tax revenue is projected to increase by 2.9%, below the growth experienced in recent fiscal years.

For the remaining Forecast years, total property tax is projected to increase about 6.5% annually, reflecting new development projects under construction and in the pipeline, anticipated growth from CIO and remodeling, and reductions from resolved appeals. In addition, the Forecast normally does not include a projection of Excess ERAF property tax to be distributed to the City. This revenue is not considered ongoing and may end after Fiscal Year 2026-27 depending on the outcome of pending litigation, future legislative actions, or changes to State policies and revenue allocation methodologies.

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______________________
Property
Fiscal Year Taxes % Change
2021-22 $63,996 (3.9%)
2022-23 70,874 10.7%
2023-24 74,660 5.3%
2024-25 80,293 7.5%
2025-26 * 81,8 35 1.9%
2026-27 ** 84 ,229 2.9%
2027-28 89,707 6.5%
2028-29 95,539 6.5%
2029-30 101,723 6.5%
2030-31 108,315 6.5%
* Estimated
(dollars in thousands)
** Recommended
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

PROPERTY TAXES
Actual Forecast
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3-22

SALES TAX

Sales Tax revenue is one of the major revenue sources of the GOF and the most volatile. The City of Mountain View is allocated 1.0% of every sales dollar subject to sales tax. Proposition 172 also provides a half-cent public safety tax that is set by a pro-rata factor determined by the County’s ratio of sales tax collections to the statewide total. Mountain View is allocated a share of the collections to offset property taxes lost through ERAF.

SOURCES

• Retail sales of tangible personal property to individuals and other businesses.

• Use tax on business consumption of personal property.

• State and County pooled sales tax allocated by the City’s share of the Countywide tax on point-of- sale transactions.

ECONOMIC FACTORS

• Business expansion, reduction, or relocation.
• State of the economy.
• Purchasing patterns.
• California Department of Tax and Fee Administration (CDTFA) allocation decisions. • Level of business-to-business sales.
• Technology changes.

HISTORY

Since the early 1990s, sales tax has been a highly volatile revenue source. The variations typically occur as businesses move in and out of the City, companies modify reporting and/or sales methods, and the economy changes. Fundamentally, as the service economy grows, less manufacturing is done locally, resulting in a smaller commercial tax base as sales tax is not applicable to most technology company sales.

Fiscal Year 2025-26 estimated sales tax revenue is $23.5 million, $673,000 (2.9%) higher than budget. This increase is primarily due to higher-than-expected receipts in the Autos & Transportation and Business & Industry categories.

FORECAST

Fiscal Year 2026-27 sales tax revenue is projected at $23.5 million, essentially the same as the Fiscal Year 2025-26 estimated. The remaining Forecast years project a return to normal growth levels, with annual increase at slightly below 3.0%. An exception occurs in Fiscal Year 2028-29, when sales tax revenue Is projected to increase 4.8% due to the anticipated opening of a new car dealership.

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3-23
Fiscal Year Sales Tax % Change
2021-22 $23,376 29.4%
2022-23 25,346 8.4%
2023-24 24,489 (3.4%)
2024-25 21,177 (13.5%)
2025-26 * 23,516 11.0%
2026-27 ** 23,525 0.0%
2027-28 24,046 2.2%
2028-29 25,575 6.4%
2029-30 26,300 2.8%
2030-31 27,047 2.8%
(dollars in thousands)
* Estimated
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

SALES TAX
Actual Forecast
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3-24

OTHER LOCAL TAXES

Other Local Taxes is comprised of Transient Occupancy Tax (TOT), Business License Tax, Utility Users Tax (UUT), and Cannabis Tax.

SOURCES

• TOT is a 10.0% tax assessed on hotel and motel per-room occupancies. Any occupancy by a government employee while on government business, or a stay exceeding 30 consecutive days, is exempt from the tax. This tax is self-reported on a quarterly basis by hotels and motels within the City limits, and a compliance audit is performed on a periodic basis. On November 13, 2018, the City Council adopted an ordinance related to the short-term rental (STR) of residential property.

These rentals will be subject to the City’s 10.0% TOT.

• Business License Tax is assessed on all businesses known to be operating in Mountain View and billed annually. Currently, there are approximately 5,600 active businesses licensed. Prior to Measure P, approved by Mountain View voters in November 2018, the tax rate was generally $30 per year for most businesses (73.0%), but reached $250 for certain types of businesses. The Business License Tax structure changed effective January 1, 2020, whereby the tax is assessed based on a structure of tiered number of employees. The change was phased in over a three-year period for businesses with more than 50 employees. The City Council earmarked by resolution 80.0% of additional revenue generated from the restructured tax to transportation and 10.0% to affordable housing.

• UUT is a 3.0% tax assessed on the consumption of all telecommunications (2.5% tax on purchases of Mobile Telephony Services (MTS)), electricity, and gas services. Companies providing taxable utility services remit UUT payments monthly, and a compliance audit is performed on a periodic basis.

• Cannabis Tax imposes 9.0% gross receipts tax on every cannabis business operating within the City.

ECONOMIC FACTORS

• TOT: Number of hotel rooms and STR properties, room rate, occupancy rate, and number of exemptions.

• Business License Tax: Number and types of businesses licensed by the City, number of employees, and the applicable tax rate.

• UUT: Customer base, level of consumption, and price of the commodity.

• Cannabis Tax: Consumer demand and price of the commodity.

HISTORY

TOT: The current tax rate of 10.0% was last modified in June 1991 from 8.0%. Occupancy and room rates in the City typically grow in nonrecessionary times. The impacts of economic downturns or disruptions are immediately reflected in TOT revenue as demonstrated by the 52.1% decline resulting from the Table of Contents

3-25
dot-com bust, 26.6% decline during the Great Recession, and 72.8% decline during the COVID-19 pandemic. TOT quarterly payments have recovered back to COVID-19 prepandemic levels beginning Q2 2022 due to the increase in the occupancy rate and the two new hotels opened in the City.

Fiscal Year 2025-26 revenue is $11.0 million, $1.6 million (4.3%) higher than budget. This variance is primarily due to modest overall growth and the receipt of late payments from one hotel for the prior fiscal year.

Business License Tax: Prior to the approval of Measure P, this revenue did not change significantly from year to year as the tax rate has remained essentially unchanged since June 1954 (excluding two business types updated in 1985). Any fluctuation in the number of businesses did not significantly change annual revenue because of the low annual tax rate.

As mentioned previously, in November 2018, Mountain View voters approved Measure P, which restructured the Business License Tax. The new structure is an incremental, progressive tax based on number of employees. The new tax was phased-in over a three-year period beginning January 1, 2020.

Fiscal Year 2025-26 estimated is $5.8 million, a 1.9% increase compared to the prior fiscal year.

UUT: The tax is calculated on the consumer cost of the energy (gas and electricity) and telecommunication services utilized. The tax revenue fluctuates with the cost, customer usage, and/or customer base and is negatively impacted by economic downturns as a result of business closures and reduction in usage by both residential and commercial customers. In November 2010, the voters approved a ballot measure which broadened the base to include all telecommunications services in order to treat all customers equally, and the amended ordinance became effective March 2011. As a result, UUT generated from telecommunications increased.

The agreement between the CDTFA and the City for prepaid phone cards was executed in December 2015, and the City received the first quarterly payment in September 2016. In addition, direct providers of prepaid phone cards began remitting UUT payments in July 2016. UUT revenue from telecommunications has been declining since Fiscal Year 2015-16 as more customers “cut the cord” on services, with the exception of a slight increase in Fiscal Year 2022-23. The pervasive use of cell phones has eliminated the necessity and cost of a landline for many people, and it is not uncommon for a cell phone to be utilized for both personal and professional uses.

Fiscal Year 2025-26 revenue is estimated at $10.3 million, $785,000 (7.1%) and $502,000 (4.6%) lower than both the prior year audited and Fiscal Year 2025-26 adopted, respectively. The City had anticipated large energy rate increases similar to those in prior years. However, PG&E rates reduced by 2% in September and additional increases are not anticipated in 2026. Silicon Valley Clean Energy generally aligns its rates with PG&E.

FORECAST

TOT: Fiscal Year 2026-27 TOT revenue is projected to increase 2% compared to Fiscal Year 2025-26 estimated when late payments collected from the prior fiscal year are excluded. The remaining Forecast years reflect steady annual growth of 2.0%.

Business License Tax: Fiscal Year 2026-27 business license tax revenue is projected to experience a

2.6% growth compared to the Fiscal Year 2025-26 estimated, reflecting known and anticipated business Table of Contents

3-26
relations with the City as well as inflationary increases to the tax. The City Council earmarked by resolution

80.0% of the increased tax revenue for transportation and 10.0% for affordable housing, resulting in a net revenue gain to the GOF of approximately $819,000. Transfers to the Transportation Reserve and General Housing Fund are included in the Forecast and discussed later in the Expenditures section. Fiscal Year 2027-28 projects a 4.0% growth to phase-in potential new business, while the remaining Forecast years reflect steady inflationary increases of 2.0%.

UUT: Fiscal Year 2026-27 total projected UUT revenue is essentially the same as the Fiscal Year 2025-26 estimated as PG&E does not anticipate additional rate increases. The remaining Forecast years reflect incremental growth.

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Tr
ansient Business Utility Total
Occupancy License Users Cannabis Other Local Fiscal
Year Tax Tax Tax Tax Taxes % Change
202
1-22 $4,437 6,277 7,949 0 18,663 36.1%
2022-23 9,521 5,996 9,672 0 25,189 35.0%
2023-24 7,961 5,581 7,648 15 21,205 (15.8%)
2024-25 10,564 5,677 11,084 64 27,389 29.2%
2025-26 * 11, 022 5,787 10,299 0 27,108 (1.0%)
2026-27 ** 10,356 5,938 10,372 0 26,666 (1.6%)
2027-28 10,562 6,177 10,521 0 27,260 2.2%
2028-29 10,772 6,301 10,673 0 27,746 1.8%
2029-30 10,987 6,427 10,828 0 28,242 1.8%
2030-31 11,207 6,556 10,987 0 28,750 1.8%
* Estimated
(dollars in thousands)
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

OTHER LOCAL TAXES
TOT Business License UUT Cannabis
Actual Forecast
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3-28

USE OF MONEY AND PROPERTY

Use of Money and Property is comprised of investment earnings and revenue from rents and leases of City-owned property. Investment Earnings are generated from the General Fund’s share of the City’s pooled investment portfolio. Rents and Leases revenue is generated from rental properties and lease agreements. This combined category is the second largest revenue source of the GOF.

SOURCES

• Monthly interest allocation generated by the City’s pooled investment portfolio. • Leased and rented properties, including:
— North Charleston, Crittenden, and Charleston East ground leases. — Shoreline Amphitheatre.
— Ameswell.
— Recology.
— Center for the Performing Arts.
— Community School of Music and Arts (CSMA).
— CVS (parking structure, retail space).
— Historic Adobe Building, Community Center, and Senior Center. — Bean Scene Café, Olympus Caffe, and Savvy Cellar Wines, Inc. — Wireless Telecommunication Providers (GTE Mobilnet, d.b.a. Verizon Wireless, T-Mobile). — Various construction staging or landscape maintenance licenses. — 134 South Rengstorff Avenue.

ECONOMIC FACTORS

• Economy.
• Federal Reserve policy and interest rates.
• Portfolio balance.
• City Investment Policy.
• Rental revenues received and lease agreements.

HISTORY

Investment Earnings: One of the City’s financial strategies is to build reserves in anticipation of budget constraints in order to generate additional revenue in the form of investment earnings and to maintain sufficient funds to withstand significant, temporary declines in revenues. After overseeing a long period of extremely low interest rates, the Federal Reserve, through the Federal Open Market Committee (FOMC), raised its benchmark interest rates 11 times in 2022 and 2023 from the benchmark target of

0.25% to 0.50% to a benchmark target of 5.25% to 5.50%, resulting in increased yields on investment securities available for the City to purchase. Since then, it has been lowered six times, now set to a target of 3.5% to 3.75%.

Estimated investment earnings for Fiscal Year 2025-26 are $7.4 million, which is $824,000 lower than the prior fiscal year audited and $599,000 below budget. The City has a practice of laddering its portfolio so the impact of higher interest rates will have a greater impact on future fiscal years as lower-yielding securities mature and are replaced with higher-yielding securities.

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Rents and Leases: Over time, the City has strategically developed City-owned properties and negotiated lease agreements that generate long-term revenue for the GOF. These leases and the revenue generated are important during economic downturns as they generally do not immediately fluctuate with the economy, and most include annual inflationary increases. Below is a summary of the top three lease revenues that make up about 95.0% of all rents and leases.

In 1995, 1996, and 2008, the City first negotiated and signed ground lease agreements for the North Charleston, Crittenden, and Charleston East sites, respectively. As allowed in the ground leases, the rent includes fixed annual increases and is revalued every 10 years to market. The decennial revaluation of the North Charleston lease was effective April 1, 2016, resulted in a 141.0% rent increase ($3.3 million for a full year), and will continue to escalate 4.0% annually. The decennial revaluation of the Crittenden lease was effective January 1, 2017, resulted in a 104.8% rent increase ($3.1 million for a full year), and will continue to escalate 4.0% annually. The first decennial revaluation for the Charleston East (Lot 1) lease was effective February 1, 2018 and resulted in a 165.0% (cap) ($1.9 million for a full year), and will continue to escalate 3.0% annually.

In late Fiscal Year 2005-06, Council approved the amended and restated lease between the City and SFX Entertainment, Inc. (the operating company of Live Nation, Inc.), for the lease of the Shoreline Amphitheatre. The terms of the lease eliminated the percentage rent structure and replaced it with a fixed amount of $200,000 per month for the concert season (nine months), a total of $1.8 million annually.

The first annual contractual increase of 2.0% went into effect March 2018.

On December 11, 2018, staff updated the City Council on the Public Safety Building Expansion Study and confirmed most of the revenue generated from the Ameswell development is earmarked for debt service related to this facility.

For Fiscal Year 2025-26, estimated rents and leases revenue is $24.4 million, essentially the same as adopted.

FORECAST

Investment Earnings: The Fiscal Year 2026-27 projection is based on the expectation that older, lower- yielding investments will be reinvested at higher current-market rates. Since most if the lower-yield investments will be maturing over the next fiscal year, the City’s average portfolio yield is anticipated to remain relatively consistent through the remaining forecast period.

Rents and Leases: Fiscal Year 2026-27 revenues are projected at $25.2 million, $792,000 (3.2%) higher than the Fiscal Year 2025-26 estimated. Rental revenue is projected to increase and continue throughout the Forecast.

The Forecast for the three long-term ground leases includes annual increases. For the remaining leases and rental agreements, the Forecast period includes annual contractual increases and assumes renewal options will be exercised or extended.

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3-30
Total
Rents & Investment
Use of
Money
Fiscal Year Leases Earnings and Property % Change
2021-22 $21,617 2,913 24,530 10 .5%
2022-23 22,404 4,686 27,090 10.4%
2023-24 22,948 6,062 29,010 7.1%
2024-25 23,687 8,260 31,947 10.1%
2025-26 * 24,386 7,436 31,822 (0.4%)
2026-27 ** 25,178 7,888 33,066 3.9%
2027-28 26,019 8,127 34,146 3.3%
2028-29 26,896 8,098 34,994 2.5%
2029-30 27,804 7,957 35,761 2.2%
2030-31 28,727 7,964 36,691 2.6%
(dollars in thousands)
* Estimated
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

USE OF MONEY AND PROPERTY
Rents & Leases Investment Earnings
Actual Forecast
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3-31

OTHER REVENUES

This revenue category is comprised of Licenses, Permits, Franchise Fees, Fines, Forfeitures, Intergovernmental, Charges for Services, Miscellaneous, and Interfund Revenues and Transfers.

SOURCES

• Licenses and Permits revenues are generated from businesses requiring specific City permits, such as Police business permits.

• Franchisees are required to pay Franchise Fees as compensation to the City for the use of City property while providing a commercial service to Mountain View businesses and residents. The City has franchise agreements with Recology; Pacific Gas and Electric; Comcast and DirecTV Cable; and California Water Service.

• Fines and Forfeitures are generated from Library fines and citations issued by the City Police Department and the California Highway Patrol.

• Intergovernmental revenue is remitted or allocated to the City by other governmental agencies— Santa Clara County, State of California, U.S. government, and local government.

• Charges for Services revenue is comprised of revenue from fees for services provided by various City departments, primarily related to recreation programs, sports facility use, development activities, and Center for the Performing Arts (CPA) facility use and ticket services.

• Miscellaneous Revenue is comprised of a variety of reimbursed services and nonspecific revenues such as donations and grants.

• Interfund Revenues result from internal charges for staff time, building space, and maintenance services provided to other funds and capital projects by the GOF. The cost of this internal support provided to other funds is calculated in the City’s Full Cost Allocation Plan (Plan). Interfund Transfers include transfers from a variety of other funds.

ECONOMIC FACTORS

• State of the economy.

• Franchise agreements and revenues generated by franchisees.

• State and federal regulations, legislation, and funded programs.

• Actions by the State Legislature.

• Level of participation in City Recreation programs, attendance at CPA programs, and development activity.

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• Grant availability, City applications, and grants awarded to the City.

• Services provided to businesses, school districts, and other agencies.

• Level and cost of services provided by GOF staff to other funds and capital improvement projects.

HISTORY

Fiscal Year 2025-26 estimated revenue is $38.0 million, $3.5 million (10.3%) higher than the prior fiscal year, primarily due to additional administrative overhead revenue from the Shoreline Regional Park Community Fund based on the recently cost allocation plan study and higher reimbursements, partially offset by the suspension of overhead charges from the Development Services Fund due to current low fund balance.

FORECAST

Fiscal Year 2026-27 is projected to be $40.1 million, $2.1 million (5.5%) higher than the Fiscal Year 2025-26 estimated. The increase is primarily due to the full implementation of the finalized cost allocation plan study (excluding the Development Services Fund), partially offset by the exclusion of certain intergovernmental and miscellaneous revenues that are either variable or currently unknown and, therefore, not budgeted. The remaining Forecast years reflect incremental growth.

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3-33
Fisc
al Year
Licenses,
Per
mits &
Franchise
Fees/Fines &
Forfeitures Intergov
Charges
for
Services Misc
Interfund
Revenues
&
Transfers
Total
Other
Revenues % Change
2021-22 $5,936 1,986 3,037 4,133 17,719 32,811 9.5%
2022-23 6,416 862 3,450 3,618 19,144 33,490 2.1%
2023-24 6,925 1,095 3,580 3,947 17,470 33,017 (1.4%)
2024-25 7,436 1,414 3,760 4,946 16,895 34,451 4.3%
2025-26 * 7,4 22 1,303 3,887 4,319 21,053 37,984 10.3%
2026-27 ** 7 ,244 705 3,772 2,449 25,918 40,088 5.5%
2027-28 7,533 705 3,783 2,480 26,581 41,082 2.5%
2028-29 7,839 705 3,795 2,513 27,264 42,116 2.5%
2029-30 8,163 705 3,808 2,547 27,967 43,190 2.6%
2030-31 8,505 705 3,820 2,581 28,692 44,303 2.6%
* Estimated
(dollars in thousands)
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

OTHER REVENUES
Licenses, Permits & Franchise
Fees/Fines & Forfeitures
Intergovernmental Charges for Services
Miscellaneous Interfund Revenues & Transfers
Actual Forecast
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Tot
al
Fiscal Year Expenditures % Change
2021
-22 $145,825 6.6%
2022-23 166,873 14.4%
2023-24 5.2%
2024-25 3.7%
2025-26
175,522
181,954
* 200,333 10.1%
2026-27 ** 217,724 8.7%
2027-28 4.7%
2028-29 5.4%
2029-30 3.3%
2030-31
227,917
240,336
248,289
256,261

3.2%
* Estimated
(dollars in thousands)
** Recommended
______________________
The Fiscal Year 2026-27 recommended expenditures and all forecast years do not include the projected vacancy factor. $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

TOTAL EXPENDITURES
Salaries & Benefits Supplies & Services Cap/Equip Interfund Actual Forecast
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3-35

SALARIES AND BENEFITS

The Salaries and Benefits category makes up the largest component of GOF expenditures and represents all personnel-related costs.

CATEGORIES

• Salaries.
• Wages.
• Overtime.
• Other Pays (e.g., holiday-in-lieu, out-of-class, etc.). • Health Benefits.
• Retirees’ Health.
• California Public Employees Retirement System (CalPERS). • Workers’ Compensation.
• Unemployment Insurance.
• Other Benefits (e.g., life insurance, long-term disability, FICA, etc.).

HISTORY

The City is a service organization, based on the efforts of our employees. The City is obligated by law to meet and confer with bargaining units and also meets with other employees on matters of employee compensation. There are four recognized bargaining groups in the City: the Police Officers Association (POA, sworn and nonsworn), the Mountain View Professional Firefighters Union (MVFF Local 1965), the Service Employees International Union (SEIU Local 715), and the EAGLES (Management, Professional, and certain Front-Line positions). The remaining employees include certain unrepresented Management, Professional, Confidential, and Front-Line positions. The outcome of negotiations with each group is a major factor in salary and benefit costs.

The City’s pension plans over the past several decades, like all other CalPERS participants, have experienced variable investment returns, changes in actuarial assumptions, and demographic shifts which have created uncertainty in future pensions costs. Pension costs have increased dramatically since 2000, when costs amounted to $2.9 million (4.7% of GOF expenditures), compared to $34.8 million (17.9% of GOF expenditures) estimated for Fiscal Year 2025-26. Pension costs have continued to increase, and, in many cities, the employer pays some or all of the employee contribution. Mountain View employees not only pay the full employee contribution, but they also pay a portion of the employer contribution. This was an unusual and progressive arrangement when instituted in Mountain View and reflects the collaborative approach of our employees. For Fiscal Year 2025-26, employee shares range from 10.5% to

17.4%, depending on the employee group. Additional details of the Pension Plans were discussed in the Transmittal Letter.

FORECAST

The discussion below includes information regarding COLAs and medical rates and comparisons of projected costs.

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Fiscal Year 2026-27 includes COLAs agreed to in approved labor agreements, and modest COLA assumptions are included for the remaining Forecast years. All Forecast years also include step and merit increases.

Fiscal Year 2026-27 medical insurance rates are projected to increase 5.0% to 8.0% (depending on the health plan) for the second half of the fiscal year. The remaining Forecast years assume medical rates will increase 5.0% to 7.0% annually (depending on the health plan), and dental rates will increase by

1.0% annually.

For Fiscal Year 2026-27, retirement benefit costs (including the cost for new positions) are projected to increase 5.7% compared to the Fiscal Year 2025-26 Adopted Budget. The Forecast years include the rates provided in the June 30, 2024 CalPERS actuarial valuations that determine the rates for Fiscal Year 2026-27. Retirement costs are impacted by salary increases (COLAs, steps, and merits) and CalPERS rates, which include the impact of the discount rate change and investment loss. The Forecast does not include additional ADP funding from the GOF to pay down the unfunded CalPERS pension obligation with additional contributions, as the City has been able to do for eight of the past ten fiscal years. However, additional discretionary payments from the General Non-Operating Fund (GNOF) are recommended.

Beginning with the June 30, 2015 CalPERS actuarial valuation report (rates for Fiscal Year 2017-18), CalPERS provides a rate for the normal cost component and a flat dollar payment for the UAL. Staff then converts the flat-dollar UAL payment into a rate based on an adjusted payroll estimate provided in the CalPERS actuarial report to distribute the cost to all funds through payroll. Below are the projected employer rates provided in the June 30, 2024 actuarial valuations (the valuation for Fiscal Year 2026-27 rates and estimates through Fiscal Year 2030-31).

FY
2026-27
FY
2027-28
FY
2028-29
FY
2029-30
FY
2030-31
Miscellaneous 33.56% 35.00% 36.60% 36.00% 35.20%
Safety 61.58% 61.20% 63.50% 61.80% 60.30%

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Salar
ies
Fiscal Year and Benefits % Change
2021
-22 $110,238 4.1%
2022-23 116,647 5.8%
2023-24 7.6%
2024-25 10.6%
2025-26
125,538
138,904
* 148,540 6.9%
2026-27 ** 11.4%
2027-28 5.4%
2028-29 5.1%
2029-30 3.4%
2030-31 3.3%
165,425
174,392
183,203
189,450
195,656

* Estimated
** Recommended
(dollars in thousands)
$0
$50,000
$100,000
$150,000
$200,000
$250,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

SALARIES AND BENEFITS
Actual Forecast
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SUPPLIES AND SERVICES

The Supplies and Services category makes up the second largest component of GOF expenditures and represents costs of operations.

CATEGORIES

• Materials and Supplies.
• Maintenance and Operations.
• Utilities.
• Professional/Technical Services.
• Training, Conference, and Travel.
• Miscellaneous Expenditures.

HISTORY

The budget for Supplies and Services has fluctuated depending on economic conditions impacting the GOF, and staff was able to contain costs, particularly during recessionary times in the past. However, there were significant cost increases from Fiscal Year 2022-23 to Fiscal Year 2024-25 due to higher-than- normal inflation and increased costs in utilities and contract services.

FORECAST

Fiscal Year 2026-27 Supplies and Services (including discretionary and nondiscretionary increases) are increasing $2.6 million (9.0%) compared to the Fiscal Year 2024-25 Adopted Budget. The increase is primarily related to increased costs for gas and electricity, City utilities, fleet and equipment maintenance, janitorial services, and other significant services. The remainder of the Forecast period includes projected increases from 3.0% to 8.0% depending on the category.

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9 Supplies
Fiscal Year and Services % Change
20 21-22 $18,784 5.8%
2022-23 21,546 14.7%
2023-24 10.7%
20 24-25 11.9%
2025-26
23,862
26,691
* 28,119 5.4%
2026-27 ** 32,070 14.1%
2027-28 4.4%
2028-29 4.7%
2029-30 4.0%
2030-31
33,489
35,069
36,468
37,931

4.0%
* Estimated
(dollars in thousands)
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

SUPPLIES AND SERVICES
Actual Forecast
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CAPITAL OUTLAY AND EQUIPMENT REPLACEMENT

The Capital Outlay and Equipment Replacement category represents the new and replacement equipment needs of the City. Although Capital Outlay is one-time in nature, the City includes this category in the Operating Budget to reflect anticipated capital needs on an annual basis. Annual contributions to the Equipment Replacement Fund are made from City funds as appropriate, based on the equipment used by each of those operations. Equipment replacement expenses are accounted for in the Equipment Replacement Reserve Fund.

CATEGORIES

• Capital Outlay.
• Equipment Replacement.

HISTORY

Capital Outlay: Annual expenditures have grown as a result of an increased level of technology and the need for related equipment, an increase in the number and quality of public safety vehicles and equipment, and the addition of hybrid and electric vehicles to the fleet. This category is also influenced by the economic conditions impacting the GOF and has experienced fluctuations over the past 10 fiscal years. For the past decade, annual budgeted expenditures for Capital Outlay have ranged between $200,000 and $900,000. For the Fiscal Year 2025-26 Adopted Budget, Capital Outlay was funded at $682,200.

Equipment Replacement: The Equipment Replacement Reserve was funded with year-end General Fund carryover in Fiscal Years 1992-93 and 1993-94. Subsequently, annual appropriations gradually increased until the GOF was fully funding its share in Fiscal Year 2001-02. After several years of reduced contributions, a review of cost methodologies, useful life assumptions, and annual contributions completed in Fiscal Year 2005-06, staff concluded that annual funding should be restored to financially sustain the replacement schedule. This was accomplished through a combination of increasing operating budget contributions supplemented by General Fund carryover. Beginning in Fiscal Year 2009-10, the full share of funding is budgeted annually in the GOF. For Fiscal Year 2025-26, Council directed that the $1.4 million GOF portion of equipment replacement funding be reallocated to the Public Safety Building project, resulting in no contributions for this fiscal year.

FORECAST

Capital Outlay: For Fiscal Year 2026-27, the Capital Outlay funding is recommended at $733,400, primarily consisting of funding for new City vehicles. For the remainder of the Forecast period, Capital Outlay is forecast at $750,000 annually.

Equipment Replacement: Similar to Fiscal Year 2025-26, the Fiscal Year 2026-27 GOF portion of equipment replacement funding ($1.8 million) is recommended to be reallocated to the Public Safety Building project, resulting in no GOF contributions. The remaining forecast years have estimated GOF contributions of $1.2 million to $3.0 million, based on anticipated future equipment funding needs.

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Total
Capital Equipment Capital Outlay &
Fiscal Year Outlay Replacement Equip. Replcmnt. % Change 2021-22 $609 2,245 2,854 (1.6%)
2022-23 259 2,382 2,641 (7.5%)
2023-24 866 2,286 3,152 19.3%
2024-25 236 1,385 1,621 (48.6%)
2025-26 * 776 0 776 (52.1%)
2026-27 ** 733 0 733 (5.5%)
2027-28 750 1,228 1,978 169.8%
2028-29 750 2,964 3,714 87.8%
2029-30 750 2,971 3,721 0.2%
2030-31 750 2,966 3,716 (0.1%)
* Estimated
(dollars in thousands)
** Recommended
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

CAPITAL OUTLAY AND EQUIPMENT REPLACEMENT
Capital Outlay Equipment Replacement
Actual Forecast
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INTERFUND EXPENDITURES AND TRANSFERS

This category includes Self-Insurance funding and Interfund Transfers. Self-Insurance represents the GOF’s share of insurance costs accounted for in the Internal Service Funds, such as General Liability, Retirees’ Health, and Vision Care. Special Funds and the Enterprise Funds also contribute to Self-Insurance. Interfund Transfers include any transfers from the GOF to another fund, with the exception of the transfer to the Equipment Replacement Fund.

CATEGORIES

• General Liability
• Retirees’ Health Program
• Housing
 General Fund Reserves

HISTORY

General Liability: In Fiscal Year 1993-94, the City joined a liability insurance pool (ACCEL) with other select medium-sized cities for the provision of coverage in excess of the $1.0 million self-insured retention (SIR).

Beginning in Fiscal Year 2001-02, funding of liability insurance was spread to all funds which receive a benefit from this insurance coverage. Previously, the cost was funded entirely by the GOF. Fiscal Year 2025-26 includes a transfer of $3.3 million to replenish reserves and fund future legal claims and settlements.

Retirees’ Health Insurance Program: The medical premiums for eligible retirees are paid by the Retirees’ Health Fund. Council began allocating funds to this reserve beginning in Fiscal Year 1992-93, although the City is not required to fund this liability.

In 2004, the Government Accounting Standards Board (GASB) published Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (OPEB), which required the City report the annual cost of this liability in the City’s Annual Comprehensive Financial Report (ACFR) beginning in Fiscal Year 2007-08. The Retirees Health program encompasses annual funding of the normal cost (NC), annual self-insurance funding of the unfunded actuarial accrued liability (UAAL) and periodically includes additional funding transfers from the GOF. An actuarial report was completed and beginning in Fiscal Year 2006-07, the calculated NC portion for current employees has been budgeted in all the affected funds. In addition, for Fiscal Year 2006-07, Council approved contributions from other funds for their proportionate share of the UAAL. The combined NC and the amortization of the UAAL represents the annual required contribution (ARC). The City has committed to contributing the ARC on an annual basis. The actuarial valuation is required to be updated every two years and was most recently updated as of June 30, 2025.

In February 2008, Council approved an agreement authorizing the City’s participation in the CalPERS -administered CERBT Fund, and in February 2009, the City began depositing funds into the CERBT.

The balance in the CERBT is $181.4 million as of June 30, 2025. All funds have fully contributed to their share of the actuarial accrued liability. However, changes such as the option to choose the Defined Contribution plan has added volatility to calculating the actuarial accrued liability for each fund. Staff will continue calculations as valuations are updated. The City Council approved additional General Fund contributions totaling $11.5 million from Fiscal Years 2014-15 through 2018-19. As part of the agreement Table of Contents

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for Public Safety to move to the CalPERS Health Care system, Public Safety employees are contributing an ongoing 1.2% of salary toward the OPEB liability.

GASB Statement No. 75, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other than Pensions , was 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 (RSI) the City’s OPEB liability.

Housing: As a result of the dissolution of the former Revitalization Authority, the GOF now receives its share of the former Revitalization Authority property taxes. For Fiscal Years 2014-15 and 2015-16,

20.0% of the GOF share has been appropriated for low- and moderate-income housing as limited-period funding in the GNOF. As directed by Council, beginning Fiscal Year 2016-17, the budget includes an annual transfer of these property taxes, in the amount of $51,000, to the General Housing Fund. In addition, the Fiscal Year 2016-17 Adopted Budget included a transfer from the GNOF to the General Housing Fund for the balance of prior fiscal year funds.

In November 2018, Mountain View voters approved Measure P, which restructured the City’s Business License Tax. The new structure is an incremental, progressive tax based on the number of employees. As previously noted, the City Council earmarked by resolution 80.0% of the increased tax revenue for transportation and 10.0% for housing. The Fiscal Year 2025-26 transfer is estimated to be $554,000, representing 10.0% of the increased Business License Tax revenue.

GF Public Safety Building Reserve: The Public Safety Building Reserve was established in Fiscal Year 2024- 25 in anticipation of future debt payments for the Public Safety Building project. Revenue related to the Ameswell Hotel and Office development, previously allocated to the Budget Contingency Reserve, is now transferred to this reserve. For Fiscal Year 2025-26, the GOF transferred $6.7 million, including revenue generated from the Ameswell property and the reallocated equipment replacement funding.

General Fund Reserve: Council Policy A-11 requires the General Fund Reserve to maintain a balance between 20% and 25% of the GOF adopted net expenditures. For Fiscal Year 2025-26, a transfer of $2.3 million from General Non-Operating Fund is recommended. The transfer is required to bring this reserve above the minimum level of 20.0% of operating expenditures.

GF Budget Contingency Reserve: This reserve was created during the downturn in the economy in the early 2000s to position the City to adjust to anticipated lower revenues and provide financial flexibility in case revenue estimates were not met or state actions forced further budget reductions. In Fiscal Year 2006-07, the City Council consolidated and eliminated what was believed at the time to be an unnecessary reserve as the economy and City revenues had improved. Since the Fiscal Year 2017-18 budget, the City began transferring leasing-related revenues generated from the Ameswell Hotel and Office development into the City’s Budget Contingency Reserve for the new Public Safety Building project.

In Fiscal Year 2024-25, $16.5 million was transferred from this reserve to the newly established Public Safety Building Reserve.

GF Transportation Reserve: A number of priority transportation projects have been identified, and a new Transportation Reserve was established Fiscal Year 2018-19 with $2.0 million initial funding from the Fiscal Year 2017-18 GF carryover and $2.0 million funding from the Fiscal Year 2018-19 GOF. As previously Table of Contents

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noted, the City Council earmarked by resolution 80.0% of the increased business license tax revenue for transportation. Fiscal Year 2025-26 includes a projected transfer of $4.4 million from the increased tax.

GF Capital Improvement Reserve: By mid-Fiscal Year 2017-18, the decennial revaluation process had been completed for the three City-owned land leases between the City and Google. Based on the revaluations of the three sites, annualized rent payments increased by approximately $6.8 million. Beginning in Fiscal Year 2017-18, a strategy was implemented with Council approval to set aside 10.0% of lease revenues (“at-risk” lease revenue) to fund future capital projects, to safeguard the operating budget from a potential revenue decline resulting from the next decennial revaluation process. Fiscal Year 2025-26 included $1.8 million in “at-risk” revenue transferred midyear. The next decennial revaluation is currently in progress, and updates will be provided when available.

FORECAST

General Liability: The Fiscal Years 2026-27 through 2030-31 projections are based on maintaining the minimum policy level for reserve balances. The City currently has a $1.0 million SIR. For Fiscal Year 2026-27, the GOF recommended contribution is $3.2 million for the cost of claims and administering the program, a slight increase from Fiscal Year 2025-26. The remaining Forecast period includes 3.0% annual increases.

Retirees’ Health Insurance Program: The City has made great strides toward funding the AAL. The actuarial valuation was updated as of June 30, 2025 along with projections for the following five years.

For Fiscal Year 2025-26, the estimated AAL of $180.5 million is fully funded, resulting in no recommended transfers for Fiscal Year 2026-27.

Housing: As a result of the dissolution of the former Revitalization Authority (RDA), the GOF now receives its share of the former RDA property taxes. An annual transfer of these property taxes in the amount of $51,000 to the Housing Fund is included for the remaining Forecast period. As a result of the restructured Business License Tax and the City Council’s earmarking 10.0% for housing, $569,000 is included in the Fiscal Year 2026-27 Recommended Budget.

GF Public Safety Building Reserve: As discussed above, revenue from the Ameswell development began late Fiscal Year 2017-18 and is earmarked for the Public Safety Building project. The Recommended Budget includes a $7.9 million transfer ($6.1 million anticipated from the Ameswell revenue and $1.8 million reallocated from equipment replacement funding) for the public safety building debt payments.

If Ameswell-related revenues do not meet the $6.1 million target, other GOF revenue sources will cover the difference to ensure that the full transfer is made.

GF Transportation Reserve: The Forecast reflects 80.0% of the increased business license tax revenue, estimated at $4.6 million for Fiscal Year 2026-27 and growing to $5.0 million in the last year of the Forecast period.

GF Capital Improvement Reserve: As mentioned in the History section above, in order to reduce the dependency on the long-term lease revenues, $2.0 million is included to be transferred to the Capital Improvement Reserve for Fiscal Year 2026-27. For the remaining Forecast period, this amount is increased by the annual rent escalation factors referenced in the lease agreements.

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Self- Total SI
Fiscal Year Insurance Transfers and Transfers % Change 2021-22 $4,076 13,949 36.4%
2022-23 2,664
9,873
23,375 26,039 86.7%
2023-24 2,615 22,970 (11.8%)
2024-25 3,070 14,738 (35.8%)
2025-26 * 3,203 22,898 55.4%
2026-27 ** 3,295 19,496 (14.9%)
2027-28 3,394 18,058 (7.4%)
2028-29 3,496 18,350 1.6%
2029-30 3,601 18,650 1.6%
2030-31
20,355
11,668
19,695
16,201
14,664
14,854
15,049
15,249
18,958 1.7% 3,709
* Estimated
(dollars in thousands)
** Recommended
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
2021-22
2022-23
2023-24
2024-25
2025-26*
2026-27**
2027-28
2028-29
2029-30
2030-31

INTERFUND EXPENDITURES AND TRANSFERS
Self-Insurance Transfers
Actual Forecast
Table of Contents
NOTES
(This page intentionally left blank)
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Table of Contents

DEPARTMENT

BUDGETS

Table of Contents
GEN

ERAL NOTES
The
se notes explain the format and conventions used for each Department Summary that appears in the following section of this document.
1) Included for each department is the organizational structure of the department. A City-wide organizational chart is included prior to the Introduction Section of this document. 2) The Department Mission Statement and an overview of the functions and responsibilities of the department and divisions are provided.
3) The Department Functions are listed. Functions are the key ongoing responsibilities of the department and are tied to performance measures.
4) The Departmental Major Goals/Projects/Initiatives for Fiscal Year 2026-27 are listed on the Department Summary. Items in bold are tied to Fiscal Years 2025-26 through 2026-27 Council Work Plan projects. Major Department Goals/Projects/Initiatives are short-term in nature. 5) The Performance/Workload Measures have a direct connection to department functions. If a Department Function has a Performance/Workload Measure tied to it, it is noted in parenthesis with an “PM” and the Performance/Workload Measure number(s) following (e.g.

PM 1, 2, 3). The long-term goals are listed as Department Functions and directly tied to Performance/Workload measures.
6) The Positions Summary for each department represents the maximum number of regular authorized positions that can be filled. "Part-Time Hourly" positions identify the number of full-time equivalent positions budgeted to be filled by hourly personnel. Limited-Period and contract personnel are not included in this listing.
7) Positions listed in the "2024-25 Adjusted" column are those positions approved in the adopted budget that year plus any adjustments made midyear. Positions listed in the “2025-26 Adopted” column are those positions approved in the Fiscal Year 2025-26 Adopted Budget.

Positions listed in the “2026-27 Recom.” column are those positions in the “2025-26 Adopted” column plus any amendments or adjustments made during the fiscal year and any changes recommended for Fiscal Year 2026-27.
8) Salaries for regular positions are calculated using the employees’ actual salary plus any agreed to COLA and potential merit increases for the upcoming budget year. Vacant positions are budgeted at fifth step or control point. Hourly positions are calculated using the minimum/maximum range of the position classification. In general, hourly positions are budgeted at the higher end of the range; seasonal hourly positions are generally budgeted at mid-range.
4-1
Table of Contents
City Attorney's
Office
City Clerk's
Office City Council
City Manager's
Office
Community
Development
Community
Services
Finance and
Administrative
Services Fire

GENERAL FUND
General Operating(1) $ 5,030,262 1,542,427 546,440 8,473,386 3,229,405 26,868,033 9,289,291 40,672,581 Development Services(1) 0 0 0 0 13,387,859 0 0 0
Conveyance Tax 0 0 0 0 0 0 0 0
General Fund Reserves 0 401,200 11,400 471,400 843,000 436,400 282,100 469,800 TOTAL $ 5,030,262 1,943,627 557,840 8,944,786 17,460,264 27,304,433 9,571,391 41,142,381

SPECIAL REVENUE
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 4,580,856 0 0
0 0 0 0 997,377 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
s 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 195,000 0 0 0 0
20,000 0 0 1,523,703 1,020,789 6,626,997 142,200 233,178 Gas Tax
Other Streets & Transportation
Construction Tax
Public Benefit In Lieu
Other Transportation Developer Fees
Housing
CSFRA/Rental Housing Committee
MHRSO/Rental Housing Committee
Successor Housing Agency
Shoreline Golf Links/Restaurant
Downtown Benefit Assmt Districts
General Special Purpose
Land Use Document Fee
Supplemental Law Enforcement Svcs.

Housing Grant
Cable Television
Shoreline Regional Park Community
TOTAL $
20,000 0 0 1,718,703 2,018,166 11,207,853 142,200 233,178

CAPITAL PROJECTS
Storm Drain Construction 0 0 0 0 0 0 0 0
Park Land Dedication 0 0 0 0 0 0 0 0
TOTAL $ 0 0 0 0 0 0 0 0

ENTERPRISE
Water $ 0 0 0 0 0 0 1,199,904 0
Wastewater 0 0 0 0 0 0 0 2,616,391
Solid Waste Management 0 0 0 0 0 0 0 0
TOTAL $ 0 0 0 0 0 0 1,199,904 2,616,391

INTERNAL SERVICE
Equipment Maint & Replacement $ 0 0 0 0 0 321,500 0 0
Workers' Compensation 0 0 0 0 0 0 4,754,500 0
Unemployment 0 0 0 0 0 0 52,250 0
Liability 1,830,000 0 0 10,000 0 0 5,744,458 0
Retirees' Health 0 0 0 0 0 0 0 0
Employee Benefits 0 0 0 0 0 0 0 0
TOTAL $ 1,830,000 0 0 10,000 0 321,500 10,551,208 0
GRAND TOTAL $ 6,880,262 1,943,627 557,840 10,673,489 19,478,430 38,833,786 21,464,703 43,991,950 (1) Expenditures do not include projected vacancy factor.

FISCAL YEAR 2026-27 RECOMMENDED BUDGET APPROPRIATIONS MATRIX 4-2
$
Table of Contents
Housing
Human
Resources
Information
Technology Library Police Public Works
Non-
Departmental Total

GENERAL FUND
General Operating(1) $ 550,615 4,198,958 9,407,685 8,894,197 59,271,267 19,948,629 19,800,708 217,723,884 Development Services(1) 0 0 0 0 0 5,268,380 801,520 19,457,759 Conveyance Tax 0 0 0 0 0 0 11,004,000 11,004,000
General Fund Reserves 0 965,900 645,400 439,500 206,300 852,000 33,878,372 39,902,772 TOTAL $ 550,615 5,164,858 10,053,085 9,333,697 59,477,567 26,069,009 65,484,600 288,088,415

SPECIAL REVENUE
Gas Tax $ 0 0 0 0 0 0 9,640,400 9,640,400
Other Streets & Transportation 0 0 0 0 0 0 4,632,740 4,632,740 Construction Tax 0 0 0 0 0 0 6,241,000 6,241,000
Public Benefit In Lieu 0 0 0 0 0 0 10,964,000 10,964,000 Other Transportation Developer Fees 0 0 0 0 0 0 0 0
Housing 31,532,337 0 0 0 0 0 10,961,380 42,493,717
CSFRA/Rental Housing Committee 2,318,091 0 0 0 0 0 271,360 2,589,451 MHRSO/Rental Housing Committee 244,469 0 0 0 0 0 38,360 282,829 Successor Housing Agency 0 0 0 0 0 0 0 0
Shoreline Golf Links/Restaurant 0 0 0 0 0 0 426,340 5,007,196 Downtown Benefit Assmt Districts 0 0 0 0 0 0 140,490 1,137,867 General Special Purpose 0 0 0 0 0 0 372,229 372,229
Land Use Document Fee 0 0 0 0 0 0 90,000 90,000
Supplemental Law Enforcement Services 0 0 0 0 200,954 0 0 200,954 Housing Grant 810,210 0 0 0 0 0 22,809 833,019
Cable Television 0 0 0 0 0 0 0 195,000
Shoreline Regional Park Community 26,609 0 0 0 40,000 3,193,908 49,771,294 62,598,678 TOTAL $ 34,931,716 0 0 0 240,954 3,193,908 93,572,402 147,279,080

CAPITAL PROJECTS
Storm Drain Construction 0 0 0 0 0 0 155,000 155,000
Park Land Dedication 0 0 0 0 0 0 2,256,000 2,256,000
TOTAL $ 0 0 0 0 0 0 2,411,000 2,411,000

ENTERPRISE
Water $ 0 0 909,611 0 0 40,441,168 24,470,285 67,020,968 Wastewater 0 0 0 0 0 25,761,425 13,931,044 42,308,860
Solid Waste Management 0 0 0 0 0 17,642,924 3,499,280 21,142,204 TOTAL $ 0 0 909,611 0 0 83,845,517 41,900,609 130,472,032

INTERNAL SERVICE
Equipment Maint & Replacement $ 0 0 900,000 0 1,408,000 6,505,974 117,880 9,253,354 Workers' Compensation 0 0 0 0 119,000 0 0 4,873,500
Unemployment 0 0 0 0 0 0 0 52,250
Liability 0 0 0 0 0 0 0 7,584,458
Retirees' Health 0 0 0 0 0 0 7,440,610 7,440,610
Employee Benefits 0 69,000 0 0 0 0 100,500 169,500
TOTAL $ 0 69,000 900,000 0 1,527,000 6,505,974 7,658,990 29,373,672 GRAND TOTAL $ 35,482,331 5,233,858 11,862,696 9,333,697 61,245,521 119,614,408 211,027,601 597,624,199 (1) Expenditures do not include projected vacancy factor.

FISCAL YEAR 2026-27 RECOMMENDED BUDGET APPROPRIATIONS MATRIX 4-3
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NOTES
(This page intentionally left blank)
4-4
Table of Contents
CITY ATTORNEY’S OFFICE

CITY ATTORNEY
(Jennifer Logue)
Administration

1 Executive Assistant to the City
Attorney
1 Legal Secretary
Legal Support

1 Paralegal
FISCAL YEAR 2026-27 POSITION TOTALS: 13.0 Full-Time
Legal

4 Senior Assistant City Attorney
3 Assistant City Attorney
Code Enforcement

1 Senior Code Enforcement Officer
1 Code Enforcement Officer I/II
4-5
Table of Contents
City Attorney’s Office

DEPARTMENT MISSION STATEMENT

To provide exceptional legal representation and advice to the City Council and all City boards, commissions, departments, officers, and employees.

DEPARTMENT OVERVIEW

The City Attorney is appointed by the City Council to serve as the Attorney for the City and legal advisor to the City Council. The City Attorney hires Deputy City Attorneys and Assistant City Attorneys to assist in the discharge of assigned responsibilities. The City Attorney’s Office defends and prosecutes or retains counsel to defend and prosecute all civil actions and proceedings to which the City is a party and prosecutes all criminal actions involving violations of the City Code.

The City Attorney’s Office drafts, reviews and revises local laws and legal documents including but not limited to ordinances, resolutions, contracts, and other agreements pertaining to the City’s business and handles claims filed against the City. The Office is also responsible for providing legal services in connection with the Shoreline Regional Park Community (North Bayshore), Downtown Parking District, and Downtown Revitalization Authority.

The Code Enforcement unit is under the direct supervision of the City Attorney. Code Enforcement officers are primarily responsible for enforcing the City Code provisions related to neighborhood preservation.

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Represent the City, its officers and employees in legal proceedings. (PM 1, 2)

 Manage outside legal counsel and experts retained to represent and advise the City. (PM 1)

 Review and resolve all claims filed against the City. (PM 2)

 Negotiate and draft City contracts and legal agreements.

 Draft and revise ordinances, resolutions, and other legal documents. (PM 3, 4)

 Oversee Code Enforcement Division operations, including prosecution of City Code violations. (PM 5)

 Work with the Community Development Department to draft, finalize, and execute agreements as needed for developments.

 DraŌ and revise Council policies, City policies, and administraƟve instrucƟons.

4-6
Table of Contents
City Attorney’s Office

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 Evaluate the feasibility of establishing a Charter Commission to support Phase 2 substantive updates to the City Charter.

 ConƟnue to review and make periodic amendments to the Municipal Code to remove contradictory, unenforceable, or outdated secƟons. (CollaboraƟon with the Community Development, Community Services, and Public Works Departments and the City AƩorney and City Manager’s Offices)

 ConƟnue to update Council Policies, legislaƟve/contract templates, and other documents. (CollaboraƟon with the Community Development, Finance and AdministraƟve Services, and InformaƟon Technology Departments, and the City AƩorney’s, City Clerk’s, and City Manager’s Offices)

 Complete a nexus study examining parks and recreaƟon development impact fees and the City’s exisƟng parkland dedicaƟon in-lieu fee requirements. (CollaboraƟon with Community Services, Community Development and Public Works Department, and the City AƩorney’s Office)

 Procure contract management soŌware system (CollaboraƟon with Finance and AdministraƟve Services and InformaƟon Technology Departments and City AƩorney’s Office).

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

4-7
Table of Contents
City Attorney’s Office

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for department
operations.

Performance <100% 48.5% <100%
2 Departmental
Number of claims received
and percent of claims acted
on within statutory
deadlines.

Workload -
24 -
Performance 100% 100% 100%
3 Departmental
Number of standard contract
reviews requested and
percent reviewed (or
returned to department for
further action) within five
business days.

Workload - 335 -
Performance 100% 100% 1 100%
4 Departmental
Number of code
enforcement complaints
received and percent
receiving initial response
within 72 hours.

Workload - 88 -
Performance 100% 100% 100%
5 Departmental
Number of code
enforcement investigations
opened.

Workload - 88 -
a. Number of
investigations that lead to
an enforcement action
Workload - 4 -
b. Number of
investigations resolved
through informal means
(e.g. voluntary
compliance/education)
Workload - 78 -
c. Number of cases
reassigned to other
departments for
investigation or other
action
Workload - 191 2 -
Departmental Number of Ask Mountain
View queries received. Informational - 270 -

1 The City Attorney’s Office did not include contracts that experienced an unavoidable delay, such as contracts received when the assigned attorney was out of the office, when calculating this percentage. 2 Of the 191 cases that were reassigned to other departments, 185 were reassigned when the initial complaint was received. Code Enforcement cases were not opened for these matters as the code violations alleged are not investigated by the Code Enforcement division. 6 cases were reassigned after an official Code Enforcement case was opened.

4-8
Table of Contents
City Attorney’s Office

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

City Attorney 1 1 1
Senior Assistant City Attorney 3 3 4*2 Assistant City Attorney 2 2 3*3
Deputy City Attorney 0 1*1 0*2
Senior Code Enforcement Officer 1 1 1
Code Enforcement Officer I/II 1 1 1
Exec Asst to the City Attorney 1 1 1
Paralegal 1 1 1
Legal Secretary 1 1 1
Total Regular 11 12 13
Total Positions 11 12 13

*1 Addition of a Deputy City Attorney position.
*2 Midyear reclassification of a Deputy City Attorney position to Senior Assistant City Attorney. *3 Addition of an Assistant City Attorney position.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 3,051,792 3,862,549 4,519,272 Supplies and Other Services 1,405,078 2,574,690 2,348,990 Interfund Expenditures 2,005 11,000 12,000
Total Expenditures 4,458,875 6,448,239 6,880,262
Expenditures by Funding Source
General Operating 3,238,834 4,348,239 5,030,262
Shoreline Regional Park Community 1,969 270,000 20,000 Liability Self-Insurance 1,218,072 1,830,000 1,830,000 Total Expenditures by Funding Source $ 4,458,875 6,448,239 6,880,262

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Fines and Forfeitures $ 0 23,750 23,750
Miscellaneous Revenue 0 2,000 2,000
Total Revenues $ 0 25,750 25,750

4-9
Table of Contents
City Attorney’s Office

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
Assistant City Attorney Position (1.0 FTE)

Provides funding for an Assistant City Attorney position.

$ -

368,700

368,700
Subscription Based Software

Provides increased funding for licenses of legal-related software.

26,000

14,300

40,300
Travel, Conference, and Training

Provides increased funding for attending conferences,
training, and related travel.

20,000

10,000

30,000
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

11,000

1,000

12,000

Liability Insurance Fund
Item
Original
Amount Change
Recom.

Budget
Legal Services (Limited-Period)

Provides funding to continue outside counsel for litigation related costs.

$ -

1,500,000

1,500,000

Note: Limited-period items do not show original budget due to their one-time nature.

4-10
Table of Contents
CITY CLERK’S OFFICE

FISCAL YEAR 2026-27 POSITION TOTALS: 6.0 Full-Time

CITY CLERK
(Heather Glaser)
1 Assistant City Clerk 1 Deputy City Clerk
1 Senior Administrative Assistant
1 Administrative Assistant
1 Analyst I/II
4-11
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City Clerk’s Office

DEPARTMENT MISSION STATEMENT
To maintain official records, administer elections, and provide administrative support to the City Council.

DEPARTMENT OVERVIEW

The City Clerk is appointed by the City Council. The City Clerk is responsible for facilitating the conduct of business by the City Council and fulfilling legal requirements as set forth in the City Charter, City Code, and State law. The City Clerk’s Office administers City elections and campaign and financial disclosure laws.

The City Clerk’s Office maintains a record of all proceedings of the City Council; meets all requirements regarding public postings, legal advertising, recordations, and mailing of public hearing notices; processes assessment districts, annexations, deeds, tax cancellations, appeals, and initiative petitions; administers the selection process for Council’s appointment of members to the City’s boards, commissions, and committees; and provides support for Sister City activities.

The City Clerk’s Office provides administrative assistance to the Council, edits and maintains the City Code and City Charter, is custodian of the City Seal, administers oaths or affirmations, and maintains the official record of City contracts and agreements. The City Clerk’s Office also maintains official City records, administers the Public Records Act request process, and provides information to the public regarding the legislative operations of government.

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

• Administer City elections. (PM 1, 2)

• Maintain the City Code and City Charter.

• Administer campaign disclosures, financial disclosures, and oaths.

• Coordinate, prepare, and distribute Council agenda materials and minutes. (PM 3, 6)

• Maintain official City records and provide records management support services for all departments.

• Notice legal documents and process annexation and assessment district proceedings, deeds, appeals, initiative petitions, and ordinances. (PM 2, 4, 6)

• Provide administrative support to the City Council. (PM 1)

• Manage coordination of the Council meeting agenda preparation process. (PM 6)

• Administer Public Records Act request process. (PM 5)

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City Clerk’s Office

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

• Continue reviewing and making periodic amendments to the Municipal Code to remove any contradictory, unenforceable, or outdated sections. (Collaboration with the Community Development, Community Services, and Public Works Departments and the City Attorney and City Manager’s Offices)

• Continue to update Council Policies, legislative/contract templates, and other documents. (Collaboration with the Community Development, Finance and Administrative Services, and Information Technology Departments, and the City Attorney’s, City Clerk’s, and City Manager’s Offices)

• Conduct the November 2026 General Municipal Election for three Council seats and local ballot measures.

• Continue work on a new agenda management system for the City.

• Continue work on ADA WCAG Title II compliance. (Collaboration with City Attorney’s Office, City Clerk’s Office, City Manager’s Office, and Information Technology Department)

• Upgrade the City’s Laserfiche system. (Collaboration with the Information Technology Department and the City Clerk’s Office)

• Update records retention schedules citywide.

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

4-13
Table of Contents
City Clerk’s Office

Measure
Number
Responsible
Division/
Section
Measure Measure Type 2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
department operations.

Performance <100% 45.8% <100%
2 Departmental
Number of official election
notices and percent
published without error and
on time.

Workload - N/A -
Performance 100% N/A 100%
3 Departmental
Number of meeting minutes
for City Council meetings
and percent prepared
without relevant error of
fact.

Workload - 6 -
Performance 100% 100% 100%
4 Departmental
Number of legal hearing
notices and percent
published and mailed within
deadlines and pursuant to
the City's noticing
guidelines.

Workload - 15 -
Performance 100% 100% 100%
5 Departmental
Number of Citywide public
records act requests and
total time spent on
providing response.

Workload - 375 -
Workload - 186h 45m -
6 Departmental
Number of public meeting
agendas and percent
published on time.

Workload - 12 -
Performance 100% 100% 100%
7 Departmental Number of Ask Mountain
View queries received. Informational - 557 -

4-14
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City Clerk’s Office

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

City Clerk 1 1 1
Assistant City Clerk 1 1 1
Deputy City Clerk 1 1 1
Analyst I/II 0 1*1 1
Senior Administrative Assistant 1 1 1
Administrative Assistant 1 1 1
Total Regular 5 6 6
Total Positions 5 6 6

*1 Transfer and reclassification of a Document Processing Supervisor position from the Finance and Administrative Services Department to an Analyst I/II position in the City Clerk’s Office.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 937,644 1,334,062 1,389,867 Supplies and Other Services 395,313 79,560 553,760 Total Expenditures 1,332,957 1,413,622 1,943,627
Expenditures by Funding Source
General Operating 1,075,115 1,413,622 1,542,427
General Non-Operating 257,842 0 401,200
Total Expenditures by Funding Source $ 1,332,957 1,413,622 1,943,627

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

General Service Charges $ 1,000 0 0
Miscellaneous Revenue 6,093 0 0
Total Revenues $ 7,093 0 0

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
Subscription-Based Software

Provides increased funding for the cost of Netfile, Municode, Govinity, and Grammarly software. $ 5,700

46,500

52,200
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
4-15
Table of Contents
City Clerk’s Office

Item
Original
Amount Change
Recom.

Budget
Hourly Wages

Provides increased funding for hourly wages to support
events at City Hall building. $ 8,000

5,000

13,000
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
Advertising Costs for Public Notices

Provides increased funding for advertising costs related to public noticing.

5,500

1,700

7,200
Membership Dues

Provides increased funding for membership costs related to Municipal Clerk Professional Organizations.

300

1,500

1,800

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
General Municipal Election (Limited-Period)

Provides funding for costs associated with the General
Municipal Election.

$ -

388,200

388,200
Advertising Costs (Limited-Period)

Provides funding for advertising costs related to public noticing for the General Municipal Election

-

13,000

13,000

Note: Limited-period items do not show original budget due to their one-time nature.

4-16
Table of Contents

CITY COUNCIL

CITY COUNCIL

Term
Councilmembers Expires

Emily Ann Ramos, Mayor 01/2029
Chris Clark, Vice Mayor 01/2029
Alison Hicks 01/2027
Ellen Kamei 01/2027
John McAlister 01/2029
Lucas Ramirez 01/2027
Pat Showalter 01/2029

AD HOC SUBCOMMITTEES

2026 Revenue Measure
Ramos, Chair
Clark
Ramirez

Race, Equity, and Inclusion
Kamei, Chair
Clark
Ramos

STANDING COMMITTEES

Appointments Review Committee (CARC)
Ramos, Chair
Clark
Kamei

Finance Committee (CFC)/
Investment Review Committee (IRC)*
Ramos, Chair
Clark
Ramirez

Goal-Setting Committee
Ramos, Chair
Clark
Kamei

Neighborhoods Committee (CNC)
McAlister, Chair
Ramos
Showalter

NOFA Review Committee
Ramirez, Chair
Hicks
Showalter

Policy and Procedures Committee (CPPC)
Ramirez, Chair
Ramos
Showalter

Sustainability Committee (CSC)
Showalter, Chair
Clark
Hicks

Transportation Committee (CTC)
Hicks, Chair
Kamei
McAlister

Youth Services Committee (CYSC)
Clark, Chair
Kamei
Ramos

* The IRC consists of the members of the CFC and two members of the public. 4-17
Table of Contents
City Council

DEPARTMENT MISSION STATEMENT
To represent the needs, priorities, and concerns of the Mountain View community by providing fiscally responsible policy direction to its appointed officers and govern in an ethical and transparent manner.

DEPARTMENT OVERVIEW

The City Council is the elected legislative and policy-making body for the City with the responsibility and power to enact City ordinances, appropriate funds to conduct City business, set policy, and establish the City’s overall priorities and direction. The Council appoints the City Manager, City Attorney, and City Clerk.

Councilmembers serve on subject-specific committees, each with three members, that provide feedback to staff within their purview and recommend relevant policies for adoption by the full Council. The current Council committees are:

 Ad-hoc Subcommittee on 2026 Revenue Measure
 Ad-hoc Subcommittee on Race, Equity and Inclusion
 Appointments Review
 Finance/Investment Review
 Goal-Setting
 Neighborhoods
 Notice of Funding Availability (NOFA) Review
 Policy and Procedures
 Sustainability
 Transportation
 Youth Services

In addition, Councilmembers represent the City through service on numerous regional agencies and organizations.

The City Council generally holds Regular Meetings at 6:30 p.m. on the second and fourth Tuesday of each month in the Council Chambers located in City Hall, 500 Castro Street. Additional Special Meetings are scheduled as needed. A calendar of all City Council meetings, along with agendas, minutes, video recordings, and other materials can be found at https://mountainview.legistar.com/Calendar.aspx.

The times and places of City Council committee meetings and the meetings of outside agencies on which Councilmembers serve can be obtained on the City’s website or from the City Clerk’s Office.

DEPARTMENT FUNCTIONS

• Serve as Board of Directors for the Mountain View Shoreline Regional Park Community and the City of Mountain View Capital Improvements Financing Authority.

• Participate on regional boards and organizations which directly affect the City of Mountain View and the needs and interests of the residents.

• Adopt the annual budget and Capital Improvement Program.

• Appoint members to the Council advisory bodies.

• Adopt the City’s strategic priorities and work plan of projects and initiatives every two years.

4-18
Table of Contents
City Council

MOUNTAIN VIEW STRATEGIC ROADMAP

VISION:

A welcoming, vibrant city that plans intentionally and leads regionally to create livable, sustainable neighborhoods, access to nature and open spaces, and a strong, innovation-driven local economy.

STRATEGIC PRIORITIES FOR FISCAL YEARS 2025-26 AND 2026-27:

• Community for All: Support Mountain View’s socioeconomic and cultural diversity. Engage and protect vulnerable populations through policies that promote access to housing, transportation, and other programs and services.

• Livability and Quality of Life: Enhance Mountain View as a great place to live that values community health and well-being. Preserve Mountain View’s unique character, restore and enhance wildlife habitats, and promote arts and culture. Provide and enhance parks, open space, and other key amenities.

• Intentional Development and Housing Options: Support an increase in the quantity and diversity of housing options, including assistance for the unhoused. Provide opportunities for affordable housing as well as home ownership. Plan for neighborhoods with nearby transit, jobs, and amenities that balance density with livable, green, mixed-use development.

• Mobility and Connectivity: Develop a mobility network that enhances connectivity across Mountain View and establishes green corridors. Promote transit and safe active transportation options that reduce single- occupancy vehicle trips and traffic, and increase walking and biking.

• Sustainability and Climate Resilience: Through implementation of the Sustainability Action Plan and other actions, reduce and minimize the City’s greenhouse gas emissions and prepare for sea level rise. Protect and enhance local ecosystems and biodiversity through rewilding and other measures. Support residents and businesses to adopt sustainable practices and use resources wisely.

• Economic Vitality: Support a walkable, beautiful, vibrant downtown and accessible village centers that draw residents and visitors. Create an environment where small, local, diverse businesses can thrive across the City alongside large employers. Continue to work in partnership with the business community so that Mountain View remains a center for innovations with meaningful jobs for workers.

• Organizational Strength and Good Governance: Continue to innovate, collaborate, and continuously improve to deliver a high level of customer service. Recruit, develop, and retain top-notch staff. Maintain fiscal responsibility and effective intergovernmental partnerships. Communicate and engage regularly and transparently with our multilingual community.

4-19
Table of Contents
City Council

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Mayor 1 1 1
Councilmember 6 6 6
Total Regular 7 7 7
Total Positions 7 7 7

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 276,049 367,399 372,360
Supplies and Other Services 103,674 156,580 185,480
Total Expenditures 379,723 523,979 557,840
Expenditures by Funding Source
General Operating 370,851 523,979 546,440
General Non-Operating 8,872 0 11,400
Total Expenditures by Funding Source $ 379,723 523,979 557,840

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
Council Travel Budgets

Provides increased funding for Council travel and training. $ 77,600

17,500

95,100

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
Council Per-Term Allowance (Limited-Period)

Provides funding for per-term allowance for three newly elected Councilmembers. $ -

11,400

11,400

Note: Limited-period items do not show original budget due to their one-time nature. 4-20
Table of Contents
CITY MANAGER’S OFFICE

COMMUNICATIONS AND

OUTREACH

1 Chief Communications
Officer
(Lenka Wright)
1 Deputy
Communications
Officer
1 Communications
Coordinator
1 Senior Outreach
Coordinator
1 Website Coordinator

0.25 Administrative
Assistant
1 Community Outreach
Specialist
Administration

1 Executive Assistant to the City
Manager

CITY MANAGEMENT

1.75 Deputy City Manager
(Kimberly Thomas)
(Vacant)
1 Intergovernmental
Relations Manager
1 Assistant to the City
Manager

0.75 Management Fellow
(Limited-Period)

0.25 Administrative
Assistant

SUSTAINABILITY

1 Chief Sustainability
and Resilience
Officer
(Danielle Lee)
1 Sustainability
Program Manager
2 Analyst I/II
1 Analyst I/II
(Limited-Period)

0.25 Administrative
Assistant

CITY MANAGER
(Kimbra McCarthy)

HUMAN SERVICES

0.25 Deputy City
Manager
(Kimberly Thomas)
1 Human Services
Manager
1 Program Assistant

0.25 Management
Fellow
(Limited-Period)

0.25 Administrative
Assistant

ASSISTANT CITY MANAGER
(Audrey Seymour Ramberg)

ASSISTANT CITY MANAGER
(Arn Andrews)
FISCAL YEAR 2026-27 POSITION TOTALS: 21.0 Full-Time

2.0 Limited-Period

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Table of Contents
City Manager’s Office

DEPARTMENT MISSION STATEMENT

Progress and performance through visionary leadership, collaboration and compassion.

DEPARTMENT OVERVIEW

The City Manager is appointed by the City Council. The City Manager’s Office consists of four divisions: City Management, Communications and Outreach, Sustainability, and Human Services. Through these divisions, the Office: provides professional leadership in the administration of all City services, activities, and facilities; directs the execution of policies and objectives adopted by the City Council; develops and presents to the City Council recommendations and strategies in response to community needs, issues, and opportunities; plans and executes programs to meet the current and future needs of the City of Mountain View; provides strategic communication and marketing services and conducts outreach and engagement in a variety of languages and formats to maximize access to information, services, and opportunities for input; develops and implements strategies and programs to address homelessness and other human-service needs for vulnerable populations; and plans and coordinates a wide range of sustainability and resiliency policies and programs.

DEPARTMENT DIVISIONS

City Management
The City Management Division supports City Council through agenda and report preparation, goal-setting, cross-departmental coordination, budget development, and advocacy with other governments.

Communications and Outreach
The Communications and Outreach Division leads the City's communication strategy, enhancing community engagement, media relations, internal communications, and multicultural outreach to promote access to information and input opportunities, and strengthen connections and transparency.

Sustainability
The Sustainability Division works to make Mountain View more sustainable by reducing greenhouse gas emissions and helps prepare the community to adapt to climate change through resiliency efforts addressing sea level rise, extreme heat and storms, fire impacts and more.

Human Services
The Human Services Division leads programs, services, and partnerships to meet the needs of the most vulnerable residents to improve the quality of life for all residents by working in collaboration with a network of service providers to assist with housing services, mental health services, and other essential services.

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Table of Contents
City Manager’s Office

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

• Develop and present to the City Council recommendations and strategies in response to community issues.

• Provide leadership to City departments in the execution of policies, objectives, and programs adopted by the City Council.

• Respond to all City Council and resident inquiries received by the City Manager’s Office in a timely manner. (PM 7)

• Manage customer/resident relationship management (CRM) “Ask Mountain View” web- and mobile-based systems.

• Assist the City Council in setting strategic priorities and track departments’ progress in achieving Citywide goals. (PM 2, 5)

• Develop and submit an annual balanced City budget to the City Council and support City Council efforts in long-term financial planning. (PM 1)

• Develop, lead, and execute the City’s legislative advocacy and intergovernmental relations efforts. (PM 3, 4)

• Coordinate specific interdepartmental and intergovernmental compliance issues.

• Manage complex, cross-departmental projects.

• Develop, execute, and lead the City’s external and internal communication and outreach strategy using a broad range of communication channels and Citywide communication initiatives.

• Provide information to the community through public forums, publications, and government access programming to expand visibility and awareness of emerging issues, programs, priorities, and progress on City goals and initiatives. (PM 12, 13)

• Enhance and promote the City’s overarching identity and develop strategies and materials to represent the City in a manner consistent with the City’s vision, organizational values, Code of Ethics, and cultural ideals.

• Serve as the City’s Public Information Officer and manage media relations. (PM 9)

• Manage the Multicultural Engagement Program to provide clear, timely, and meaningful information and opportunities for input to a diverse and multilingual community. (PM 10, 11)

• Develop and oversee outreach strategies to enhance civic engagement using a range of social media and other platforms to enable proactive and positive interactions. (PM 6, 8)

• Provide staff support to the Human Relations Commission.

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City Manager’s Office

• Act as City liaison to and coordinate with various community groups, nonprofit organizations, and intergovernmental partners to maintain effective relationships to assess and address the needs of the most vulnerable Mountain View residents. (PM 16)

• Develop policy recommendations and response strategies to work collaboratively with local and regional partners to address homelessness and the human service needs of vulnerable Mountain View residents.

• Administer budgets, agreements, and grants to provide safe parking, outreach, housing support services, basic human services, and other associated programs. (PM 17, 18)

• Convene cross-departmental teams to plan and coordinate City services and initiatives for homeless, unstably housed, and other vulnerable residents.

• Track, analyze, and report data and outcomes associated with programs and services associated with homeless, unstably housed, and other vulnerable residents.

• Provide staff support to the Council Sustainability Committee (CSC), Council Policy and Procedures Committee (CPPC), and the Council Neighborhoods Committee (CNC).

• Coordinate cross-departmental sustainability and resiliency strategic planning and policy-making.

• Develop and oversee implementation of sustainability and resiliency initiatives. (PM 14, 15)

• Provide information and resources to encourage the community to undertake sustainability actions.

• Develop partnerships with regional agencies, neighboring jurisdictions, and local employers to coordinate and maximize the impact of sustainability and resiliency solutions.

• Identify and seek grant funding to support sustainability and resiliency efforts.

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 Complete development of the Community for All AcƟon Plan.

 Complete development of a citywide fiber network conceptual design.

 Explore potenƟal strategies for achieving end of natural gas flow by 2045.

 ConƟnue to review and make periodic amendments to the Municipal Code to remove contradictory, unenforceable, or outdated secƟons. (CollaboraƟon with the Community Development, Community Services, and Public Works Departments and the City AƩorney and City Manager’s Offices)

 ConƟnue to update Council Policies, legislaƟve/contract templates, and other documents. (CollaboraƟon with the Community Development, Finance and AdministraƟve Services, and InformaƟon Technology Departments, and the City AƩorney’s, City Clerk’s, and City Manager’s Offices)

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City Manager’s Office

 Complete the development of the Five-Year DecarbonizaƟon Plan.

 Develop an ordinance to regulate drone delivery services.

 Complete the safe parking expansion at Shoreline Lot B.

 Begin implementing policy and programs actions identified in the Americans with Disabilities Act (ADA) Self- Evaluation and Transition Plan, including a citywide ADA guidance policy.

 Launch the Direct Financial Assistance program.

 Explore installing solar at the Mountain View Public Library, City Hall, and additional solar at Rengstorff Park Aquatics Center.

 Launch a new Boards, Commissions, and Committees Handbook and training for Chairs and Vice Chairs.

 Launch pilot funding for local organizaƟons to address the needs of unhoused and vulnerable community members.

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

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City Manager’s Office

Measure
Number
Responsible
Division/
Section
Measure Measure Type 2025-26
Target
2025-26
6 Months
2026-27
Target
1 Administration
Percentage of actual
expenditures to budgeted
expenditures for department
operations.

Performance <100% 54.1% <100%
2 Administration Pieces of legislation tracked
on behalf of the City. Workload - 15 -
3 Administration
Number of positions taken on
legislative issues outside the
City (County/State/Federal)
and percent resulting in
legislation that reflects the
City's position.

Workload - 9 -
Informational - 80% 1 -
4 Administration
Total number of City Council
meetings and average
meeting time (including
closed session and study
session meetings).

Workload - 11
4h 6m -
5 Administration Total number of agenda items
addressed by City Council. Workload - 119 -
6 Citywide
Number of items on the
Council Work Plan and
percent completed within
two-year plan horizon.

Workload - 16 -
Performance 90% 0% 2 90%
7 Citywide
Number of inquiries directed
to the Mayor and City Council
via Council Correspondence
and percent receiving initial
staff response within 72
business hours.

Workload - 137 -
Performance 100% 84% 100%
8 Communications Number of media inquiries. Workload - 111 3 - 9 Communications
Number of City-sponsored or
community-based outreach
events attended by the
Multicultural Engagement
Program Team.

Workload - 7 -

1 This metric reflects results from the 2025 legislative year (January through October) during which the City took positions on 15 issues, 12 of which resulted in legislation reflecting the City’s position. 2 The FYs 2025-27 Council Work Plan was adopted in June 2025. 3 Number of media inquiries through January 31, 2026.
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City Manager’s Office

Measure
Number
Responsible
Division/
Section
Measure Measure Type 2025-26
Target
2025-26
6 Months
2026-27
Target
10 Communications
Total number of
interpretation and translation
requests fulfilled by language:

a. Spanish (includes
translations &
interpretations)
Workload - 119 -
b. Chinese (includes
translations &
interpretations)
Workload - 92 -
c. Russian (includes
translations &
interpretations)
Workload - 9 -
11 Communications
Number of unique visitors to
the City's website and
percent increase/decrease
year-over-year.

Workload - 493,398 -
Performance +2% +8% +2%
12 Communications Open rate for the City's bi-
weekly newsletter. Performance 50% 59% 50%
13 Sustainability Carbon Disclosure Project
Grade. Performance A A A
14 Sustainability
Annual greenhouse gas
emissions and percent
reduction from baseline year
(2005).

Performance 37.5% 27% 4 37.5%
15 Human Services
Number of meetings held
with community-based
organizations for human
services collaboration and
coordination.

Workload -
5 10
16 Human Services
Number of
clients/households served
through City-funded
programs and partnerships.5
Performance
350
clients
served
365
clients
served
350
clients
served
17 Human Services
Exits to permanent housing
from City-funded
homelessness programs.2
Performance 85 60 85
Departmental Number of Ask Mountain
View queries received. Informational -
95 -

4 This metric reflects updated data and emissions from post-pandemic increased transportation and building energy use due to return-to-work mandates.
5 Outcome data for FY 24-25. Final metrics for FY 25-26 will be available in Q2 FY 26-27. 4-27
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City Manager’s Office

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

City Manager 1 1 1
Assistant City Manager 2 2 2
Deputy City Manager 1 1 2*4
Intergovernmental Relations Manager 0 0 1*5
Assistant to the City Manager 1 1 1*5
Chief Communications Officer 1 1 1
Chief Sustainability and Resilience Officer 1 1 1
Deputy Communications Officer 1 1 1
Human Services Manager 1 1 1
Principal Management Analyst 1 1 0*5
Sustainability Program Manager 1 1 1
Website Coordinator 0 1 *2 1
Analyst I/II 2 2 2
Communications Coordinator 1 1 1
Senior Outreach Coordinator 1 1 1
Program Assistant 1 1 1
Community Outreach Specialist 1 1 1
Exec Asst to the City Manager 1 1 1
Administrative Assistant 1 1 1
Total Regular 19 20 21
Total Positions 19 *1 20 *3 21 *3

*1 In addition there are the following limited-period positions: Management Fellow, Website Coordinator, and Analyst I/II (funded by the Sustainability CIP through Fiscal Year 2024-25). *2 Addition of a Website Coordinator.
*3 In addition, there are the following limited-period positions: Management Fellow and Analyst I/II. *4 Addition of a Deputy City Manager.
*5 Reclassification of an Assistant to the City Manager position to Intergovernmental Relations Manager and a Principal Management Analyst position to Assistant to the City Manager.

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City Manager’s Office

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 5,745,284 6,605,186 7,387,480 Supplies and Other Services 2,325,079 2,552,306 3,286,009 Total Expenditures 8,070,363 9,157,492 10,673,489
Expenditures by Division
City Management 3,793,031 5,043,619 6,530,758
Communications and Outreach 1,498,458 1,804,226 1,829,569 Sustainability 1,003,884 1,217,870 1,508,712
Human Services 1,774,990 1,091,777 804,450
Total Expenditures by Division 8,070,363 9,157,492 10,673,489 Expenditures by Funding Source
General Operating 6,200,633 7,464,292 8,473,386
General Non-Operating 1,670,004 1,166,200 471,400
Cable Television 202,252 195,000 195,000
Shoreline Regional Park Community (2,527) 332,000 1,523,703 Liability Self-Insurance 0 0 10,000
Total Expenditures by Funding Source $ 8,070,363 9,157,492 10,673,489

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Miscellaneous Revenue $ 192,240 125,000 109,000
Total Revenues $ 192,240 125,000 109,000

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
Deputy City Manager Position (1.0 FTE)

Provides funding for a Deputy City Manager position.

$ -

361,000

361,000
Federal Legislative Advocacy

Provides increased funding for a Federal legislative advocacy consultant.

150,000

120,000

270,000
Childcare Subsidy Fund Allocation

Provides new funding to provide childcare subsidies for low- income families in Mountain View.

-

100,000

100,000
Community Services Agency Homeless Services Contract

Provides new funding to support community-based services for homelessness initiatives.

-

52,000

52,000
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City Manager’s Office

Item
Original
Amount Change
Recom.

Budget
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
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
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
Internship Program Expansion

Provides increased funding for the citywide summer
internship program.

26,400

20,000

46,400
Basic Health and Hygiene Sites

Provides new funding to provide basic health and hygiene services for unhoused community members.

-

13,000

13,000

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
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
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
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City Manager’s Office

Item
Original
Amount Change
Recom.

Budget
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

General Housing Fund
Item
Original
Amount Change
Recom.

Budget
Contract Services for Homelessness Initiatives (Limited- Period)

Provides funding to support community-based services for homelessness initiatives with the Community Services Agency and Permanent Supportive Housing contract.

$ -

250,000

250,000

Liability Insurance Fund
Item
Original
Amount Change
Recom.

Budget
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

Note: Limited-period items do not show original budget due to their one-time nature. 4-31
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NOTES
(This page intentionally left blank)
4-32
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COMMUNITY DEVELOPMENT DEPARTMENT

BUILDING

1 Chief Building Official
(Nena Bizjak)
2 Deputy Building Official
1 Principal Fire Protection
Engineer
2 Fire Protection Engineer
1 Permit Center Coordinator
1 Plan Check Engineer
1 Plan Check Examiner
3 Senior Building Inspector
4 Building Inspector I/II
3 Senior Permit Technician
3 Permit Technician
1 Program Assistant
1 Senior Administrative
Assistant
1 Office Assistant

ADMINISTRATION

1 Assistant Community Development
Director (Lindsay Hagan)
1 Senior Management Analyst
1 Analyst I/II
1 Executive Assistant

0.5 Documents and Records Specialist

PLANNING

1 Assistant Community
Development Director/Zoning
Administrator
(Amber Blizinski)
2 Planning Manager
1 Deputy Zoning Administrator
2 Principal Planner
7 Senior Planner
6 Junior/Assistant/Associate
Planner
1 Planning Board Clerk
1 Office Assistant

ECONOMIC DEVELOPMENT

1 Economic Vitality Manager
(Amanda Rotella)
2 Economic Development
Strategist
1 Public Art Administrator

COMMUNITY DEVELOPMENT DIRECTOR
(Christian Murdock)
FISCAL YEAR 2026-27 POSITION TOTALS: 55.5 Full-Time

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Community Development Department

DEPARTMENT MISSION STATEMENT

The Community Development Department is dedicated to providing high-quality services by planning for and implementing safe and quality growth and development, enhancing economic vitality, creating a balanced, sustainable, and equitable community, and improving the quality of life for the City's residents, businesses, and visitors.

DEPARTMENT OVERVIEW

The Community Development Department is responsible for the review of development and building activity to ensure compliance with General Plan policies, zoning, building and fire codes, the California Environmental Quality Act, and community values, while also achieving economic development strategic goals. The Department assists the community in establishing land use and neighborhood plans and ensures the safety and quality of new projects through the development review process. The Department staffs the Environmental Planning Commission, the Administrative Zoning and Subdivision Committee, the Downtown Committee, and the Visual Arts Committee in addition to establishing and maintaining communications with residents, developers, businesses, other governmental agencies, and other City departments. The Department also provides technical and policy support on land use, development, and economic development to the City Manager and other departments.

DEPARTMENT DIVISIONS

Administration
The Administration Division oversees the Community Development Department, offering policy support, leadership, coordination, and training to advance land use, development, and economic initiatives for the City Manager and other City departments.

Planning
The Planning Division develops and implements the City’s General Plan (including the Housing Element), Precise Plans and Zoning Ordinance, and land use standards to support sustainable, inclusive growth. The Planning Division also processes development applications, manages land use data, and provides responsive planning services while coordinating with the Environmental Planning Commission and the Administrative Zoning and Subdivision Committee.

Economic Development
The Economic Development Division supports the City’s diverse business community through solution-based policies, partnerships, and programs tailored to business needs. Serving as a key liaison for entrepreneurs, small businesses, and brokers, the team collaborates across City departments and regional organizations.

The Division leads implementation of the Economic Vitality and Downtown Parking Strategies, staffs the Downtown and Visual Arts Committees, and works closely with the Chamber of Commerce, businesses and developers on recruitment, retention, public-private projects, public art, and downtown improvements.

Building
The Building Division ensures safe, accessible, and energy-efficient structures by providing plan reviews, inspections, and code enforcement for building and fire regulations. It serves as a key resource for interpreting and applying local, state, and federal building codes. 4-34
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Community Development Department

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Ensure quality development meets community goals consistent with City standards.

 Maintain a balanced department budget that supports quality building, planning and economic development services of Community Development. (PM 1)

 Achieve comprehensive planning, building, and economic goals of the City with strong integration of public input into the City process. (PM 2)

 Provide timely assistance on Public Records Act requests. (PM 3)

 Coordinate and deliver comprehensive City responses to individual planning, building, and fire protection applications in an effective and efficient manner. (PM 4, 5, 7, 8)

 Maintain efficient building and fire permit review and inspection services that integrates all City permitting departments and other public agencies with City service goals. (PM 4, 5, 6)

 Review planning applications with proposed legislative changes (e.g. General Plan, Zoning Ordinance, and Precise Plan amendments) consistent with City goals and Council, Environmental Planning Commission, and community input. (PM 7, 8, 9)

 Provide timely, professional assistance with the review of proposed subdivision and development applications for Administrative Zoning and Subdivision Committee public hearings. (PM 7)

 Retain existing businesses and jobs, while also attracting new businesses and jobs throughout the City. (PM 10)

 Provide quality customer service on development information and applications to the public in a timely, accurate, and courteous manner.

 Provide a foundation for well-informed long-range planning and policy activities by maintaining a comprehensive database on land use and demographics.

 Provide staff support to the Administrative Zoning/Subdivision Committee, Environmental Planning Commission, Downtown Committee, Visual Arts Committee, and coordinate design review consultations.

 Implement City improvements and enhancements to support the business community in alignment with the Economic Vitality Strategy and Council Strategic Priorities.

 Support the ongoing safety of the built environment by diligently inspecting construction work and addressing building and fire code violations in a timely and empathetic manner.

 Seek opportunities to improve, enhance and streamline the development review process in collaboration with other City Departments and by leveraging new technologies. 4-35
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Community Development Department

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

• Adopt updates to the R3 zoning standards to support additional density and align development standards to facilitate housing development.

• Continue to review and make periodic amendments to the Municipal Code to remove contradictory, unenforceable, or outdated sections. (Collaboration with the Community Development, Community Services, and Public Works Departments and the City Attorney and City Manager’s Offices)

• Establish citywide objective design standards for streamlined and improved project development. (Collaboration with the Community Development, Community Services, and Public Works Departments)

• Develop a Pedestrian Mall Vacant Storefront Window Display and Pop-Up program. (Collaboration with Community Development and Public Works Departments)

 Continue to update Council Policies, legislative/contract templates, and other documents. (Collaboration with the Community Development, Finance and Administrative Services, and Information Technology Departments, and the City Attorney’s, City Clerk’s, and City Manager’s Offices)

• Create a low- and middle-income housing strategy that includes pathways to ownership. (Collaboration with the Community Development and Housing Departments)

 Complete a nexus study examining parks and recreation development impact fees and the City’s existing parkland dedication in-lieu fee requirements. (Collaboration with Community Services, Community Development and Public Works Department, and the City Attorney’s Office)

• Adopt updates to the Historic Preservation regulations and the local Mountain View Register of Historic Resources.

• Prepare regulations to implement Senate Bill 79 (State legislation that prescribes higher maximum densities near transit), including adding local development standards, exempting historic resources, and initiating a local transit-oriented development alternative plan.

• Implement programs in the City’s adopted Housing Element, actions from the Economic Vitality Strategy, and recommendations from the Development Review Study (Matrix Study).

• Prepare updates to the Downtown Precise Plan, a new Moffett Boulevard Precise Plan, and a new Dark Sky Ordinance as soon as staff capacity is available following SB 79 implementation.

• Seek new technologies, training opportunities, and process updates to improve the development review process across the city organization (Collaboration with the Community Development, Public Works, Housing, Fire, and Community Services Departments, and the City Attorney’s Office)

• Acquire and implement a citywide land management software system. (Collaboration with Community Services, Information Technology, and Public Works Departments)

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Community Development Department

• Partner with the Finance and Administrative Services Department to implement a coordinated, multi- department approach for outreach to the City’s top sales, transient occupancy, and business license taxpayers. (Collaboration with the Community Development and Finance and Administrative Services Departments).

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
departmental operations.

Performance <100%

45.8% <100%
2 Departmental
Number of Department-
led outreach/community
meetings with the general
public/community groups.

Workload - 15 -
3 Departmental
Number of public records
act requests responded to
by the Department and
percent completed within
statutory deadlines.

Workload - 182 -
Performance 100% 100% 100%
4 Departmental Number of Ask Mountain
View inquiries received. Informational
- 111 -
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Community Development Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
5 Departmental Number of public hearing
items presented by Dept. Informational - 44
6 Departmental Number of contracts
executed. Informational - 32
7 Building
Number of issued building
permits and percent
reviewed on-time(A):

a. Same-day
permits(B)
Workload - 628 -
Performance 100% 100% 100%
b. Fast-track permits
(commercial tenant
improvements)
Workload - 34 -
Performance 90% 52% 90%
c. Single-family
residential new
construction
Workload - 26 -
Performance 90% 41% 90%
d. Single-family
residential
addition/remodel
Workload - 164 -
Performance 90% 44% 90%
e. Accessory
dwelling units
Workload - 51 -
Performance 90% 46% 90%
f. Multi-family
residential new
construction
Workload - 24 -
Performance 90% 50% 90%
g. Multi-family
residential addition/
remodel
Workload - 412 -
Performance 90% 31% 90%
h. Non-residential
new construction
Workload - 17 -
Performance 90% 35% 90%
i. Non-residential
tenant improvements

Workload - 95 -
Performance 90% 49% 90%
j. Electric vehicle Workload - 36 -
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Community Development Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
chargers - multi-
family residential and
commercial
Performance 100% 13% 100%
k. Solar panels –
SolarApp+(C)
Workload - 110 -
Performance 100% 100% 100%
l. Solar – single-family
residential that
does not qualify for
SolarApp+
Workload - 58 -
Performance 90% 29% 90%
m. Solar panels –
multi-family
residential and
commercial
Workload - 24 -
Performance 90% 29% 90%
n. Fire protection
permits(D)
Workload -
New for
FY27 -
Performance New for
FY27 90%
8 Building
Percent of issued building
permits reviewed by other
City
Departments/divisions on-
time:

a. Fire Protection Performance 90% 94% 90%
b. Planning Performance 90% 91% 90%
c. Public Works
(incl. Land
Development, Public
Services, Traffic,
Transportation, and
Solid Waste)
Performance 90% 98% 90%
d. Community
Services/Urban
Forestry
Performance 90% 96% 90%
e. Fire and
Environmental
Protection
Performance 90% 96% 90%
f. Hazardous
Materials Performance 90% 89% 90%
g. Housing Performance 90% 95% 90%
9 Building
Number of inspections
scheduled and percent
completed as scheduled:

a. Building Workload - 7,767 -
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Community Development Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
Performance 100% 100% 100%
b. Fire Protection Workload - 192 -
Performance 100% 100% 100%
10 Planning
Number of planning
applications received at
each approval level:

a. Staff-level Workload - 73 -
b. Zoning
Administrator Workload - 6 -
c. City Council Workload - 8 -
11 Planning
I. Percent planning
comment letters on
formal development
applications are sent to
applicants within 30
calendar days, consistent
with State law.

Performance 100% 100% 100%
II. Percent of planning
permits reviewed by other
City
departments/divisions
within 15 calendar days:

a. Building Performance 90% 93% 90%
b. Fire Protection Performance 90% 89% 90%
c. Public Works Performance 90% 82% 90%
d. Community
Services/Urban
Forestry
Performance 90% 88% 90%
e. Fire and
Environmental
Protection
Performance 90% 91% 90%
f. Hazardous
Materials Performance 90% 85% 90%
g. Housing Performance 90% 85% 90%
12 Planning
Number of General Plan
and Zoning Amendment
updates in process.

Workload - 9 -
13 Economic
Development
Number of businesses
assisted by the City Workload - 75 -
14 Economic
Development
Number of small business
grants/loans issued Workload - New for
FY27 -
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Community Development Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
15 Economic
Development
Number of business
events attended/led by
Staff
Informational - New for
FY27 -

__________________________________
(A) All building permit review timelines are on the City’s website at https://developmentpermits.mountainview.gov/about permits/permit-timelines.
(B) Same-Day permits are online instantaneous permits primarily for single-family and duplex property improvements with a few permits available for multifamily residential properties, such as electrical panel upgrades, HVAC equipment replacements, electric vehicle chargers, reroofing, etc.
(C) SolarAPP+ is an online instantaneous permit program for single-family residential solar installation permits. (D) Example fire protection permits include fire alarm systems, fire sprinkler systems, and other fire life safety infrastructure constructed to serve a building.

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Community Development Department

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Community Development Director 1 1 1
Assistant Community Development Director 2 2 2
Economic Vitality Manager 1 1 1
Chief Building Official 1 1 1
Planning Manager 1 2 *1/3 2
Principal Fire Protection Engineer 0 1 *2 1
Fire Protection Engineer 0 2 *2 2
Deputy Zoning Administrator 2 1 *3 1
Principal Planner 1 1 2*9
Deputy Building Official 2 2 2
Economic Development Strategist 2 2 2
Permit Center Coordinator 1 1 *4 1
Plan Check Engineer 1 1 1
Senior Building Inspector 3 3 3
Plan Check Examiner 1 1 1
Senior Planner 7 7 7
Public Art Administrator 0 0 1*10
Building Inspector I/II 4 4 4
Asst/Associate Planner 6 6 6
Assistant Building Inspector 1 0 *5 0
Senior Management Analyst 0 1 *6 1
Analyst I/II 1.50 1 *6/7 1
Senior Permit Technician 2 3 *5 3
Permit Technician 3 3 3
Program Assistant 1 1 1
Planning Board Clerk 1 1 1
Executive Assistant 1 1 1
Documents and Records Specialist 0 0.50 *8 0.50
Senior Administrative Assistant 1 1 1
Office Assistant 2 2 2
Total Regular 49.50 53.50 55.50
Total Positions 49.50 53.50 55.50

*1 Title change from Advanced Planning Manager to Planning Manager. *2 Reallocation of a Principal Fire Protection Engineer and two Fire Protection Engineer positions from the Fire Department.
*3 Reclassification of a Deputy Zoning Administrator position to Planning Manager. *4 Title change from Development Services Coordinator to Permit Center Coordinator. *5 Reclassification of an Assistant Building Inspector position to Senior Permit Technician. *6 Reclassification of an Analyst I/II position to Senior Management Analyst. *7 Transfer of a half-time Analyst I/II position from the Housing Department. 4-42
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*8 Transfer and reclassification of a Document Processing Technician III position to Documents and Records Specialist from the Finance and Administrative Services Department. This position is split half-time between the Community Development and Public Works Department.
*9 Addition of a Principal Planner.
*10 Midyear addition of a Public Art Administrator.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 9,885,621 13,407,618 14,449,564 Supplies and Other Services 2,699,222 4,684,266 4,858,466 Interfund Expenditures 130,160 165,400 170,400
Total Expenditures 12,715,003 18,257,284 19,478,430
Expenditures by Division
Community Development Administration 698,992 1,591,016 1,594,268 Planning 4,571,456 6,037,753 6,567,198
Economic Development 1,235,960 2,167,025 2,611,049
Building 6,208,595 8,461,490 8,705,915
Total Expenditures by Division 12,715,003 18,257,284 19,478,430 Expenditures by Funding Source
General Operating 1,501,331 2,708,867 3,229,405
General Non-Operating 124,404 825,000 843,000
Development Services 10,062,538 12,918,923 13,387,859
Parking District No. 2 597,593 936,314 997,377
Shoreline Regional Park Community 429,137 868,180 1,020,789 Total Expenditures by Funding Source $ 12,715,003 18,257,284 19,478,430

Revenue Summary 2024-25
Actual
2025-26
Adopted
2026-27
Recom.

General Licenses & Permits $ 3,149,099 3,900,023 6,559,750 General Service Charges 3,811,715 4,593,569 6,627,300
Miscellaneous Revenue 54,103 0 0
Total Revenues $ 7,014,917 8,493,592 13,187,050

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Community Development Department

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
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
Advertising Costs

Provides new funding to cover advertising costs for City newspaper notices related to public hearings.

-

25,000

25,000
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

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
Grant Programs (Limited-Period)

Provides funding to continue the City’s small business grant programs.

$ -

265,000

265,000
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
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
Downtown Storefront Activation (Limited-Period)

Provides funding to develop grant programs to support
Downtown storefronts.

-

100,000

100,000
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Community Development Department

Item
Original
Amount Change
Recom.

Budget
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
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

Development Services Fund
Item
Original
Amount Change
Recom.

Budget
Plan Check, Staffing, and Inspection Services (Limited- Period)

Provides funding for contract services to perform mandatory building and fire protection plan check, staffing, and
inspection services.

$ -

600,000

600,000
Principal Planner Position (0.3 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.

-

88,300

88,300
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

57,000

5,000

62,000

Downtown Benefit Assessment Districts Fund
Item
Original
Amount Change
Recom.

Budget
Parking Administration and Enforcement (Limited-Period)

Provides funding for consultant services to support economic development of the Parking District.

$ -

150,000

150,000
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.

235,900

65,900

301,800
Annual Parking Lot/Structure Cleaning

Provides increased funding for the annual cleaning of
Downtown parking facilities.

43,800

36,000

79,800
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Community Development Department

Shoreline Regional Park Community Fund
Item
Original
Amount Change
Recom.

Budget
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
Subscription Based Software

Provides new funding for subscription based software utilized in the Economic Development Division.

-

3,000

3,000
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)

-

Note: Limited-period items do not show original budget due to their one-time nature.

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COMMUNITY SERVICES DEPARTMENT

PERFORMING ARTS

1 Performing Arts Manager
(Theresa Yvonne)
1 Administrative Assistant

Business and Facilities
Operations
1 Performing Arts Supervisor
1 Performing Arts
Coordinator

Production
1 Performing Arts Supervisor
1 Performing Arts Assistant
1 Senior Stagehand (Limited-
Period)

Audience and Client Services
1 Performing Arts Supervisor
1 Performing Arts Assistant
1 Senior Ticket Services
Representative

PARKS AND OPEN SPACE

1 Parks and Open Space
Manager
(Timothy Youngberg)
1 Community Services Project
Administrator
1 Senior Administrative
Assistant

South Neighborhood Parks,
Cuesta Park, Irrigation and
Construction, MVSP Maint.
1 Parks Supervisor

3.75 Parks Maint. Worker III
5 Parks Maint. Worker I/II

North Neighborhood Parks,
Rengstorff Park, Turf
Management, WSC Maint.
1 Parks Supervisor

2.75 Parks Maint. Worker III

7.5 Parks Maint. Worker I/II

Central Neighborhood Parks,
Castro Street/Civic Center,
and Pest Management
Program
1 Parks Supervisor

2.75 Parks Maint. Worker III
9 Parks Maint. Worker I/II
Urban Forestry

1 Urban Forest Manager
(Russell Hansen)
1 Office Assistant

Forestry, Heritage Trees, and
Contract Services
1 Urban Forest Supervisor
1 Urban Forest Coordinator
1 Tree Trimmer III
4 Tree Trimmer I/II

RECREATION

1 Recreation Manager
(Colin James)

Senior Programs &
Special Events
1 Recreation Supervisor
1 Senior Recreation
Coordinator
1 Recreation Coordinator

0.5 Administrative Assistant

Youth Development (Preschool,
Elementary, Teens), Deer
Hollow Farm
1 Recreation Supervisor
1 Senior Recreation
Coordinator
3 Recreation Coordinator
1 Recreation Specialist

0.75 Recreation Leader II

Aquatics, Sports, Gyms,
Facilities
1 Recreation Supervisor

0.05 Parks Supervisor

1.75 Senior Recreation
Coordinator
2 Recreation Coordinator
1 Parks Maintenance
Worker III

Contract Classes, Volunteers,
Front Desk,
Marketing/Sponsorships and
Rengstorff House
1 Recreation Supervisor

1.25 Senior Recreation
Coordinator
1 Recreation Coordinator
1 Program Assistant
1 Office Assistant

ADMINISTRATION

1 Senior Management Analyst
1 Executive Assistant

COMMUNITY SERVICES DIRECTOR
(John Marchant)
1 Assistant Community Services Director (Brenda Sylvia)

SHORELINE GOLF LINKS AND

MICHAELS RESTAURANT

0.1 Parks Supervisor

SHORELINE

1 Shoreline Manager
(Brady Ruebusch)

0.85 Parks Supervisor
1 Senior Administrative
Assistant

Environmental
1 Wildlife Preservation
Coordinator

Trails and Open Space
1 Supervising Parks and
Open Space Worker
5 Trails and Open Space
Worker I/II
1 Parks Maint. Worker III

Shoreline Maintenance
1 Parks Supervisor

2.75 Parks Maint. Worker III

4.5 Parks Maint. Worker I/II

1 Assistant Community Services Director (Kristine Crosby) FISCAL YEAR 2026-27 POSITION TOTALS: 99.0 Full-Time

2.25 Regular Part-Time

1.0 Limited-Period

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Community Services Department

DEPARTMENT MISSION STATEMENT

Building Community. Enriching Lives.

DEPARTMENT OVERVIEW

The Community Services Department is responsible for the operation of the Mountain View Center for the Performing Arts; for the continued development and operation of commercial and recreational activities at the City’s 750-acre Shoreline at Mountain View Regional Park; for the maintenance and operation of Shoreline Golf Links/Michaels at Shoreline Restaurant and of Stevens Creek Trail; for the maintenance of City-owned parks, roadway landscaping, and street trees; and for delivery of recreation programs and services that make Mountain View a better place to live now and in the future.

DEPARTMENT DIVISIONS

Administration
The Administration Division manages the Community Services Department by providing leadership, policy development, administrative and technical support, and career development and training opportunities.

Performing Arts
The Performing Arts Division manages and operates the Mountain View Center for the Performing Arts, providing a well-equipped venue, technical and marketing support, ticketing services, and house management for a diverse schedule of community and regional performances.

Shoreline
The Shoreline Division oversees the operations, maintenance, environmental stewardship, commercial leases, regulatory permits, and park improvements at Shoreline at Mountain View including Stevens Creek and Permanente Creek Trails, as well as the Trails and Open Space Worker Program.

Shoreline Golf Links/Restaurant
The Shoreline Golf Links/Restaurant Division oversees the management and maintenance of the City’s 18- hole golf course and Michaels at Shoreline Restaurant through a services contract.

Urban Forestry
The Urban Forestry Division maintains landscaping along roadways, medians, overpasses, and other nonpark City-owned lands, manages the Urban Forestry Program, administers the City’s Heritage Tree Ordinance, and maintains 120.25 acres of landscape and 28,000 trees.
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Community Services Department

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Assure that services provided are responsive to community needs. (PM 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13)

 Analyze the Department’s services to assure they are provided in a cost-effective manner. (PM 1, 6, 14)

 Continue to monitor and evaluate use of recycled water and maintain current aesthetics and plant health.

 Provide access to performing arts facilities and deliver high quality service for clients and licensees. (PM 3)

 Provide diverse entertainment experiences for Mountain View Center for the Performing Arts patrons from across the region. (PM 3)

 Provide education and outreach opportunities to the community.

 Comply with various regulatory agency requirements as they relate to wetlands, wildlife, and land use in the Shoreline at Mountain View area.

 Provide the community and visitors a safe and secure outdoor recreation experience by proper maintenance and supervision of trails, pathways, roadway/landscaped areas, turf areas, and facilities in the Shoreline and North Bayshore areas. (PM 4, 5, 6, 7, 8)

 Manage and operate Shoreline Golf Links and Michaels at Shoreline Restaurant in such a manner as to maximize operating revenues and control operating expenses. (PM 14)

 Provide golfing customers an enjoyable golfing experience, including enhanced playing conditions and high levels of customer service. (PM 14)

Parks and Open Space
The Parks and Open Space Division maintains the City’s landscape assets at municipal facilities, 46 urban parks (206 acres), the Hetch Hetchy and Whisman Trails, and the Castro Street Pedestrian Mall. The Division also oversees the City’s Integrated Pest Management Program.

Recreation
The Recreation Division offers programs and activities that foster community connections, lifelong learning, and healthy lifestyles at various parks, centers, and school sites throughout the city. Core program areas include aquatics, enrichment, facility reservations, fitness and wellness, outdoor education, senior programming, special events, sports, volunteers, and youth and teen programming 4-49
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 Manage the Urban Forestry Program, including maintenance of street, median, and park trees, and enforcement of the Heritage Tree Ordinance. (PM 4, 5)

 Maintain all City landscaped areas, including parks, Stevens Creek Trail, Permanente Creek Trail, medians, roadways, vacant land, and public facilities. (PM 4, 5, 6, 7, 8)

 Conduct safety inspections of all park and playground areas and equipment. (PM 8)

 Monitor and evaluate Recreation Cost-Recovery Policy goals as approved by the City Council.

 Continue to implement positive and constructive activities for youth. (PM 9.a.)

 Provide or facilitate scheduling of youth, adult, and older adult recreation activities, sports, classes, events, and facility rentals at the Community Center, Senior Center, The View Teen Center, Mountain View Sports Pavilion, Whisman Sports Center, Graham Athletic Sports Complex, Crittenden Athletic Sports Complex, Shoreline Athletic Fields, Cuesta Tennis Center, historic Adobe Building, and Rengstorff House as well as various park areas and school sites. (PM 9, 10, 11, 12, 13)

 Provide environmental education classes and camps at Deer Hollow Farm.

 Coordinate the Citywide volunteer program and establish effective partnerships with community-based organizations.

 Provide a comprehensive aquatics program using Eagle Park Pool and the Rengstorff Park Aquatics Center.

 Plan, implement, and review Citywide special events. (PM 11)

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 Establish citywide objective design standards for streamlined and improved project development. (Collaboration with the Community Development, Community Services, and Public Works Departments

 Continue to review and make periodic amendments to the Municipal Code to remove contradictory, unenforceable, or outdated sections. (Collaboration with the Community Development, Community Services, and Public Works Departments and the City Attorney and City Manager’s Offices)

 Continue to review and implement pickleball solutions. (Collaboration with the Community Services and Public Works Departments)

 Create a framework to support volunteer organizations working with the City.

 Complete a nexus study examining parks and recreation development impact fees and the City’s existing parkland dedication in-lieu fee requirements. (Collaboration with Community Services, Community Development and Public Works Department, and the City Attorney’s Office)

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Community Services Department

 Complete multiple renovation projects at Shoreline including: renovating greenside bunkers at Shoreline Golf Links, replacing the scow playground structure, and relandscaping the Shoreline Lake cove and kayak hill.

 Advance various projects listed in the Shoreline Wildlife Management Plan including the Water Control Improvement Project (23-44) as it pertains to the Sailing Lake Island. (Collaboration with Community Services and Public Works Departments)

 Construct the Shoreline Bistro expansion and renovation project. (Collaboration with the Community Services and Public Works Departments)

 Support the development of a Dark Skies ordinance (Collaboration with the Community Development, Community Services and Public Works Department).

 Continue to collaborate with the Los Altos School District on the design of the shared-use open space at the new school site on California Street. (Collaboration with Community Services and Public Works Departments)

 Begin implementation of immediate action items adopted through the Parks and Recreation Strategic Plan and provide an annual update on progress. (Collaboration with Community Development and Public Works Department and the City Manager’s Office)

 Complete improvements at Eagle Park Pool related to the replacement of the deck, pool plaster, bulkhead, and pool lighting. (Collaboration with Public Works Department)

 Begin design of Thompson Park. (Collaboration with Public Works Department)

 Continue the design of Monta Loma School Field renovations. (Collaboration with Public Works Department)

 Begin implementation of immediate action items adopted through the Biodiversity and Urban Forest Plan and provide an annual update on progress. (Collaboration with Community Development and Public Works Department, and the City Manager’s Office)

 Begin implementation of the new Computerized Maintenance Management System (CMMS) software for work plans and asset management in the Parks, Urban Forest, and Shoreline divisions.

 Continue upgrading and enhancing the Mountain View Center for the Performing Arts with modern sound, lighting, and audio/visual systems to meet current production standards, while also updating seating and providing improved ticketing software and flexible event management.

 Prepare for the MVCPA’s 35th anniversary, a milestone that highlights Mountain View’s enduring commitment to the performing arts and the community’s vital support over the years.

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Community Services Department

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to
budgeted expenditures
for department
operations.

Performance <100% 51.3% <100%
2 Administration
Open space acres per
1,000 population
(including North
Bayshore).

Performance >3 >3 >3
3 Center for
Performing
Arts
Number of
performances for the
Mountain View Center
for the Performing
Arts:

a. Main stage Performance 250 145 240 (A)
b. Second stage Performance 170 86 160
4 Urban Forestry
Number of trees
trimmed and percent
trimmed as a total of
trees maintained.

Workload 5,000 5,686 6,000
Performance 16% 19% 20%
5 Urban Forestry Number of trees
planted. Workload 200 32 300
6 Parks
Number of park and
open space acres
maintained and cost of
maintenance per acre
Workload - N/A (B) -
Performance <$25,000 $20,939 <$25,000
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Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
(excluding natural
habitat).
7 Parks Per park acre water
consumption. Performance <900 units 419 <900 units
8 Parks
Number of playground
inspections completed
and percent of
playgrounds inspected.

Workload - 307 -
Performance 100% 50% 100%
9 Recreation
Total number of
recreation program
participants that are:

a. Youth Workload - 6,055 -
b. Adults Workload - 434 -
10 Recreation
Percent of recreation
program participants
that are Mountain
View residents.

Performance >85% 91% >85%
11 Recreation
Number of
Department-led
special event days.

Workload - 47 -
12 Recreation
Percent of capacity for
facility use (hours
booked/total hours
available):

a. Community
Center Performance >25% 23% >25%
b. Senior Center Performance >35% 25% >35%
c. Adobe Building Performance >35% 16% >35%
d. Gyms Performance >50% 34% >50%
e. Athletic Fields Performance >30% 19% >30%
f. BBQ Areas Performance >30% 25% >30%
13 Recreation
Percent of growth in
number of Recreation
program participants.

Performance 5% Reported
Annually 5%
14 Golf
Percent of cost
recovery for golf
operations.

Performance 100% 100% 100%
Departmental
Number of Ask
Mountain View queries
received.

Informational - 320 -
Departmental Number of students
that attended Deer Informational - 1,477 -
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Community Services Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
Hollow Farm for
school-year field trips.

Departmental
Number of trees
delivered to residents
through the Arbor Day
Tree Giveaway
program
Informational - 192 -

Departmental
Number of meals
provided through the
Senior Nutrition
Program.

Informational - 23,624 -

Departmental
Number of tickets sold
for performances at
the Center for the
Performing Arts.

Informational - 33,208 -

Departmental
Number of hours
reserved at the
Community Center,
Senior Center, Historic
Adobe Building,
gymnasiums, BBQ
areas and athletic
fields.

Informational - 38,254 -

Departmental
Number of recreation
class and camp
enrollment
transactions
processed.

Informational - 3,928 -

Departmental
Number of teens that
attended Teen Job
Fairs.

Informational - 0(C) -

Departmental
Number of visitors to
the Rengstorff House
through the historic
home tours program.

Informational - 876 -

(A) Targets slightly lower for FY26-27 as maintenance will be occurring at MVCPA. (B) Number of acres maintained annually is currently measured at 216 acres. Acres maintained is not tracked monthly so there is no 6-month actual to report.
(C) Teen job fairs are in spring season.

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Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Community Services Director 1 1 1
Assistant Community Services Director 2 2 2
Shoreline Manager 1 1 1
Performing Arts Manager 1 1 1
Urban Forest Manager 1 1 1
Parks and Open Space Manager 1 1 1
Recreation Manager 1 1 1
Performing Arts Supervisor 3 3 3
Urban Forest Supervisor 1 1 1
Parks Supervisor 5 5 5
Performing Arts Coordinator 1 1 1
Recreation Supervisor 4 4 4
Senior Recreation Coordinator 5 5 5
Recreation Coordinator 7 7 7
Urban Forest Coordinator 1 1 1
Tree Trimmer III 1 1 1
Tree Trimmer I/II 4 4 4
Parks Maintenance Worker III 12 13 *2 14 *3
Parks Maintenance Worker I/II 26 26 *2 26
Supervising Parks and Open Space Worker 1 1 1
Trails and Open Space Worker I/II 0 0 5*4
Parks and Open Space Worker I/II 5 5 0*4
Senior Management Analyst 1 1 1
Community Services Project Administrator 1 1 1
Executive Assistant 1 1 1
Program Assistant 1 1 1
Senior Administrative Assistant 2 2 2
Administrative Assistant 1.5 1.5 1.5
Office Assistant 2 2 2
Performing Arts Assistant 2 2 2
Recreation Specialist 1 1 1
Wildlife Preservation Coordinator 1 1 1
Senior Ticket Service Representative 1 1 1
Recreation Leader II 0.75 0.75 0.75
Total Regular 99.25 100.25 101.25
Total Part-Time Hourly 55.84 55.84 57.71*3
Total Positions 155.09 *1 156.09 *1 157.09 *1 *1 In addition there is a limited-period Senior Stagehand position. *2 Midyear reclassification of a Parks Maintenance Worker I/II position to Parks Maintenance Worker III and addition of a Parks Maintenance Worker I/II position
*3 Addition of a Parks Maintenance Worker III position and hourly Stagehand wages. *4 Midyear reclassification of five Parks and Open Space Worker I/II positions to Trails and Open Space Worker I/II. 4-55
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Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 19,149,198 23,081,552 24,087,111 Supplies and Other Services 12,280,406 13,219,604 13,494,675 Capital Outlay and Equipment Replacement 575,683 481,600 452,000 Interfund Expenditures 628,554 730,000 800,000
Total Expenditures 32,633,841 37,512,756 38,833,786
Expenditures by Division
Community Services Administration 2,107,002 2,195,970 2,311,759 Performing Arts 2,214,242 2,281,976 2,878,894
Shoreline 2,253,872 3,133,222 3,081,026
Shoreline Golf Links/Restaurant 4,197,251 4,232,163 4,580,856 Urban Forestry 2,719,109 3,261,202 3,438,319
Parks and Open Space 10,479,203 12,399,859 12,486,748
Recreation 8,663,162 10,008,364 10,056,184
Total Expenditures by Division 32,633,841 37,512,756 38,833,786 Expenditures by Funding Source
General Operating 22,496,409 26,102,687 26,868,033
General Non-Operating 405,664 425,900 436,400
Shoreline Golf Links/Restaurants 4,197,251 4,232,163 4,580,856 Shoreline Regional Park Community 5,084,275 6,482,906 6,626,997 Equipment Replacement Reserve 450,242 269,100 321,500
Total Expenditures by Funding Source $ 32,633,841 37,512,756 38,833,786

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Fines & Forfeitures $ 38,340 3,000 3,000
Rents & Leases 1,198,277 1,012,900 943,000
Local Intergovernmental Revenue 142,700 143,000 143,000 Recreation Service Charges 2,769,030 2,598,400 2,836,800 Golf Course Service Charges 3,109,060 3,162,430 3,828,036 Restaurant Revenue 1,322,081 1,527,200 1,495,266
General Service Charges 397,068 369,500 405,500
Miscellaneous Revenue 969,936 798,400 1,040,100
Interfund Revenue Transfers 55,000 55,000 55,000
Total Revenues $ 10,001,492 9,669,830 10,749,702

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Community Services Department

MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
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
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
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
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

652,000

63,000

715,000
Landscape Maintenance Contract

Provides increased funding for the roadways landscape
maintenance contract.

360,900

44,800

405,700
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
Pride Celebration Event

Provides funding for the costs of personnel, advertising, and contracts related to the annual Pride celebration event.

-

34,300

34,300
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Community Services Department

Item
Original
Amount Change
Recom.

Budget
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
Community Programming

Provides funding to support year-round inclusive
performances and programming at the Magical Bridge
Playground's community stage.

-

18,600

18,600
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
County Environmental Health Permit Fees

Provides new funding for annual permit fees issued by the Santa Clara County Department of Environmental Health. The total cost of $4,500 is offset by wages in the General
Operating Fund.

-

-

-
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)

-

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
Senior Stagehand Position (1.0 FTE) (Limited-Period)

Provides funding to continue a limited-period Senior
Stagehand position.

-

158,700

158,700
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Community Services Department

Item
Original
Amount Change
Recom.

Budget
Power Washing Services (Limited-Period)

Provides increased funding for power washing services along the Castro Street Pedestrian Mall corridor. $ -

46,500

46,500
Teen Programming (Limited-Period)

Provides funding for college and career-oriented programs at The View Teen Center.

-

28,000

28,000
Ellipticals at the Senior Center (Limited-Period)

Provides funding for ellipticals at the Senior Center.

-

17,000

17,000

Shoreline Golf Links Fund
Item
Original
Amount Change
Recom.

Budget
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. $ 611,600

169,900

781,500

Michaels at Shoreline Restaurant Fund
Item
Original
Amount Change
Recom.

Budget
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. $ 137,600

8,400

146,000

Shoreline Regional Park Community Fund
Item
Original
Amount Change
Recom.

Budget
Biological Services Contract (Limited-Period)

Provides funding for biological contractor services at
Shoreline. $ -

210,000

210,000
Parks Maintenance Worker III Position (1.0 FTE)

Provides new funding for a Parks Maintenance Worker III position.

-

207,200

207,200
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Community Services Department

Item
Original
Amount Change
Recom.

Budget
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
Landscape Maintenance Contract

Provides increased funding for the roadways landscape
maintenance contract.

76,500

28,200

104,700
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

78,000

7,000

85,000
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
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)

-

Tree Mitigation Fund
Item
Original
Amount Change
Recom.

Budget
Forestry Outreach and Education Contract (Canopy)

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. $ -

200,000

200,000

Note: Limited-period items do not show original budget due to their one-time nature.

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FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT

PURCHASING AND SUPPORT

SERVICES

1 Purchasing and
Support Services
Manager
(Ann Mehta)
1 Senior AdministraƟve
Assistant

Purchasing

2 Senior Management
Analyst
1 Senior Management
Analyst (Limited-
Period)
1 Supervising Buyer
2 Assistant Buyer/
Buyer
1 AdministraƟve
Assistant

0.75 Warehouse Worker

Support Services

1 Copy Center
Technician

BUDGET AND ANALYSIS

1 Finance Manager
(Elliot Young) *
1 Senior Financial
Analyst
1 Financial Analyst I/II

ACCOUNTING

1 AccounƟng Manager
(Helen He)
1 Senior Accountant
1 Senior Systems
Analyst
1 Accountant I/II

0.5 Payroll Accountant

Accounts Payable

1 AccounƟng
Technician
1 Account Clerk I/II
1 Account Clerk I/II
(Limited-Period)

Payroll

1 Senior Payroll
Accountant

1.5 Payroll Accountant
1 Payroll Technician

RISK MANAGEMENT

1 Risk Manager
(Samhitha Cutshaw)
1 Analyst I/II

FINANCE AND ADMINISTRATIVE SERVICES DIRECTOR
(Derek Rampone)

ASSISTANT FINANCE AND ADMINISTRATIVE

SERVICES DIRECTOR
(Grace Zheng)

REVENUE

1 Finance Manager
(Jun Nguyen)
1 Financial Analyst I/II
1 Financial Analyst I/II
(Limited-Period)
1 Customer Service
Supervisor
2 AccounƟng
Technician
1 Account Clerk I/II
2 Customer Service
RepresentaƟve
FISCAL YEAR 2026-27 POSITION TOTALS: 36.0 Full-Time

0.75 Regular Part-Time

3.0 Limited-Period
* Underfilled as a Principal Financial Analyst.

FINANCIAL ADMINISTRATION

0.5 Principal Financial Analyst
1 Executive Assistant

Treasury

0.5 Principal Financial Analyst

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Finance and AdministraƟve Services Department

DEPARTMENT MISSION STATEMENT

Financial stewardship through collaboration, transparency, and quality service.

DEPARTMENT OVERVIEW

The Finance and Administrative Services Department is responsible for administration of the financial affairs and internal support activities of the City; providing financial/analytical, purchasing, and Workers’ Compensation and liability support to all City departments and programs; managing the City’s investment portfolio; and coordinating the City’s budget process and annual independent audit. Specifically, the department processes payroll, accounts receivable, utility billings, all City revenues, accounting entries, accounts payable, financial reporting, purchase orders, labor compliance, contract documents, and Workers’ Compensation and property loss claims. The department is also responsible for warehousing and central receiving, copying and printing, and mail for internal support functions and manages the City’s general liability, property insurance, and industrial disability retirement programs. In addition, the department provides staff support to the Council Finance Committee and Investment Review Committee.

DEPARTMENT DIVISIONS

Financial AdministraƟon
The Financial AdministraƟon Division manages the Finance and AdministraƟve Services Department, providing leadership, policy development, administraƟve and technical support, and career development and training opportuniƟes.

Budget and Analysis
The Budget and Analysis Division supports the City Council, City Manager’s Office, and other City departments by analyzing economic trends, forecasƟng revenues, monitoring finances, managing the budgeƟng system, and producing financial reports and budget documents.

Revenue
The Revenue Division manages billing, collecƟons, and deposits for various City services, tracks revenues in the financial system, and serves as the primary customer service contact for the Finance and AdministraƟve Services Department.

AccounƟng
The AccounƟng Division oversees the City’s financial records in compliance with regulaƟons and accounƟng standards, manages citywide accounƟng policies, coordinates audits, and prepares financial reports. It also handles accounts payable by reconciling financial documents and processes biweekly payroll and related employee benefit reports.
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Finance and AdministraƟve Services Department

DEPARTMENT FUNCTIONS
Performance measures are related to Department FuncƟons. If a Department FuncƟon has a measure Ɵed to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Plan, monitor, and report in a timely and accurate manner the City’s financial and budgetary position; provide financial analysis and recommendations on major financial issues facing the City. (PM 1, 5)

 Manage the City budget process and produce the annual City budget. (PM 2)

 Provide staff support to the Council Finance Committee (CFC) and Investment Review Committee (IRC).

 Manage investment of City funds with the objectives of minimizing risk and meeting cash flow requirements while earning market rates of return.

 Manage the City’s debt obligations, including special assessment debt; monitor the City’s credit rating; recommend and manage issuance of new debt as appropriate. (PM 4)

 Provide timely, accurate, and cost-efficient financial processing. (PM 8, 9)

 Process billing and collection of charges for utility and miscellaneous services, providing a high level of accuracy and customer service to residents and businesses. (PM 6)

 Manage the City’s centralized financial, budgetary control, and payroll/HR systems, delivering accurate and timely processing of financial transactions and on-time information. (PM 5, 9)

 Coordinate and assist with the City’s annual independent audit; prepare the Annual Comprehensive Financial Report, required State reports, and other reports as necessary. (PM 2, 3, 7)

 Provide efficient and effective centralized purchasing services, as required by the City Charter and City Code, and maximum returns on the sale of surplus property. (PM 10, 11, 12, 13)

 Provide cost-beneficial, centralized document reproduction, and mail distribution services. (PM 14)

Purchasing and Support Services
The Purchasing and Support Services Division oversees the City's procurement and support funcƟons, ensuring cost-effecƟve acquisiƟon of goods and services, managing contracts, and handling warehousing, mail, and surplus property. It also provides pool vehicles, prinƟng, graphic design, and other support services to City departments.

Risk Management
The Risk Management Division oversees the City’s exposure to loss by managing insurance, self-insurance, workplace safety, and liability programs, including Workers’ CompensaƟon and property loss recovery. It also handles OSHA reporƟng and advises departments on contract insurance requirements. 4-63
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Finance and AdministraƟve Services Department

 Manage the City’s comprehensive general liability, property, loss control, Workers’ Compensation, and industrial disability retirement programs, including self-insurance programs and excess insurance coverage for catastrophic loss. (PM 15, 16)

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 ConƟnue to update Council Policies, legislaƟve/contract templates, and other documents. (CollaboraƟon with the Community Development, Finance and AdministraƟve Services, and InformaƟon Technology Departments, and the City AƩorney’s, City Clerk’s, and City Manager’s Offices)

 Implement the City’s new Utility Billing including system configuration, testing, and go-live, to streamline billing and payment processing, improve accuracy and efficiency, and enhance the overall customer experience.

 Replace DataNow system and begin implementation of new cashiering system, including new business license system.

 Implement fiscal requirements related to potential 2026 Revenue Measure, if passed by the voters in November 2026.

 Procure contract management software system (Collaboration with Finance and Administrative Services and Information Technology Departments and City Attorney’s Office).

 Assist Public Works Department with procurement and implementation of the Smart Meter Program. (Collaboration with Finance and Administrative Services and Public Works Departments).

 Develop and implement a formal structured onboarding program specific to FASD employees to support early and long-term success, consistency, and knowledge transfer.

 Partner with the Economic Vitality Team to implement a coordinated, multi-department approach for outreach to the City’s top sales, transient occupancy, and business license taxpayers. (Collaboration with the Community Development and Finance and Administrative Services Departments).

 Implement financing plan and ongoing fiscal oversight for the Public Safety Building project.

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Finance and AdministraƟve Services Department

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
SecƟon
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
department operations.

Performance <100% 60.8% <100%
2 Departmental
Number of annual awards
received in relation to
number of awards applied
for from professional
associations.

1. Annual Comprehensive
Financial Report (ACFR)

Award

2. Budget Awards (two)

3. Procurement Award

4. Popular Annual
Financial Report (PAFR)
Award
Performance 5:5 4:2 (A) 5:5
3 Departmental
Number of regulatory
reports filed and percent in
compliance and on time.

Workload - 4 -
Performance 100% 100% 100%
4 Treasury Maintain the City's credit
rating at AAA. Performance Yes Yes Yes
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Measure
Number
Responsible
Division/
SecƟon
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
5 Budget
Percentage variance
between estimated actuals
from midyear budget
update and final actuals for
major revenues (property
tax, sales tax, transient
occupancy tax, and
rent/leases).

Performance + / -5% Reported
Annually + / -5%
6 Revenue
Number of utility billing
cycles processed and
percent completed within
20 days of the meter
reading.

Workload - 30 -
Performance 90% 100% 90%
7 Accounting
The City's annual financial
report is certified by the
independent audit firm and
receives an unmodified
opinion.

Performance Yes Yes Yes
8 Accounts
Payable
Increase in percentage of
vendors/customers using
direct deposit for payment,
based on 218 vendors.

Performance >1% 7% >1%
9 Payroll
Percent of payroll payments
processed outside of the
normal cycle, based on
11,622 payments.

Performance <1% <1% <1%
10 Purchasing
Percentage of time purchase
order issued timely:
7 days (Purchases not
requiring additional bids or
documents)
14 days (Purchases
requiring additional
documents)
30 days (Informal
purchases requiring bids
with specifications or scope
of work)
60 days (Formal purchases
requiring bids and noticing)
90 - 120 days Request for
Proposals and other
complex purchases)
Performance >89% 89.3% >89%
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Finance and AdministraƟve Services Department

Measure
Number
Responsible
Division/
SecƟon
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
11 Purchasing
Number of solicitations and
percent awarded within
agreed upon timeframe.

Workload - 450 -
Performance >85% 89% >85%
12 Purchasing Number of contracts and
agreements. Workload - 352 -
13 Purchasing
Number of contracts issued
timely:

Standard Agreements: 15
days
Non-standard Agreements:
30 days
Workload - 293 -
14 Purchasing
Number of Copy Center
work orders and percent
completed within agreed
upon timeframe.

Workload - 124 -
Performance >99% 100% >99%
15 Risk
Management
Total cost of workers'
compensation program as a
percentage of payroll.

Performance <3% 3.2% <3%
16 Risk
Management
Ratio of workers'
compensation claims closed
to claims opened.

Performance 1:1 1.14:1 1:1
Departmental Number of Ask Mountain
View queries received. Informational
- 31 -
_________________________
(A) Annual Comprehensive Financial Report (ACFR) and Budget (California Society of Municipal Finance Officers [CSMFO]) awards have been submitted for. Popular Annual Financial Report (PAFR) award will be submitted for. Results are unknown but it is anticipated that the City will continue to receive these awards.

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Finance and AdministraƟve Services Department

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Finance and Administrative Services Director 1 1 1
Assistant Finance and Admin Services Director 1 1 1
Purchasing and Support Services Manager 1 1 1
Risk Manager 1 1 1
Accounting Manager 1 1 1
Finance Manager 2 2 2
Principal Financial Analyst 0 1*2 1
Senior Systems Analyst 0 0 1*7
Senior Payroll Accountant 1 1 1
Senior Management Analyst 2 2 2
Senior Financial Analyst 1 1 1
Senior Accountant 1 1 1
Payroll Accountant I/II 2 2 2
Financial Analyst I/II 2 2 2
Analyst I/II 1 1 1
Accountant I/II 1 1 1
Supervising Buyer 1 1 1
Document Processing Supervisor 1 0*3 0
Customer Service Supervisor 1 1 1
Assistant Buyer/Buyer 2 2 2
Payroll Technician 1 1 1
Accounting Technician 2 3*4 3
Account Clerk I/II 3 2*4 2
Document Processing Technician III 2 0*2/5 0
Document Processing Technician I/II 1.5 0 *6 0
Warehouse Worker 0.5 0.5 0.75*8
Executive Assistant 1 1 1
Copy Center Technician 1 1 1
Customer Service Representative 2 2 2
Senior Administrative Assistant 1 1 1
Administrative Assistant 0 1*6 1*8
Total Regular 38 35.5 36.75
Total Part-Time Hourly 0.30 0.30 0.30
Total Positions 38.30*1 35.80*1 37.05*9

*1 In addition there are the following limited-period positions: Senior Management Analyst and Financial Analyst I/II.
*2 Reclassification of a Document Processing Technician III position to a Principal Financial Analyst. *3 Transfer and reclassification of a Document Processing Supervisor position to an Analyst I/II position in the City Clerk’s Office.
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Finance and AdministraƟve Services Department

*4 Reclassification of an Account Clerk I/II position to Accounting Technician. *5 Transfer and reclassification of a Document Processing Technician III position to a Documents and Records Specialist in the Community Development and Public Works Departments. This position will be split half-time in each department.
*6 Elimination of a half-time Document Processing Technician I/II position and reclassification of a Document Processing Technician I/II position to an Administrative Assistant. *7 Midyear transfer and reclassification of a Senior IT Analyst position from the Information Technology Department to Senior Systems Analyst.
*8 Addition of 0.25 FTE to the Warehouse Worker position. *9 In addition there are the following limited-period positions: Senior Management Analyst, Financial Analyst I/II, and Account Clerk I/II.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 7,445,772 8,758,634 9,339,905 Supplies and Other Services 10,887,144 11,658,098 12,078,798 Capital Outlay and Equipment Replacement 41,964 0 0
Interfund Expenditures 14,148 42,000 46,000
Total Expenditures 18,389,028 20,458,732 21,464,703
Expenditures by Division
Financial Administration 1,396,355 1,587,226 1,772,508 Financial Management1 2,524,917 0 0
Budget and Analysis1 0 768,875 794,555
Revenue1 0 2,405,370 2,588,484
Accounting 1,957,898 2,194,299 2,485,031
Purchasing and Support Services 2,525,206 2,787,189 2,663,560 Risk Management 9,984,652 10,715,773 11,160,565
Total Expenditures by Division 18,389,028 20,458,732 21,464,703 Expenditures by Funding Source
General Operating 7,768,382 8,682,518 9,289,291
General Non-Operating 104,245 330,900 282,100
Shoreline Regional Park Community 7,581 132,500 142,200 Water 1,028,499 1,156,606 1,199,904
Workers Compensation Insurance 4,826,710 4,754,500 4,754,500 Unemployment Self-Insurance 20,581 27,250 52,250
Liability Self-Insurance 4,633,030 5,374,458 5,744,458 Total Expenditures by Funding Source $ 18,389,028 20,458,732 21,464,703

1 ReorganizaƟon of the Financial Management Division to the Budget and Analysis Division and Revenue Division.

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

General Service Charges $ 16,037 15,000 15,000
Miscellaneous Revenue 423,562 83,000 83,000
Total Revenues $ 439,599 98,000 98,000

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Finance and AdministraƟve Services Department

MAJOR BUDGET CHANGES

General OperaƟng Fund
Item
Original
Amount Change
Recom.

Budget
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
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

42,000

4,000

46,000

General Non-OperaƟng Fund
Item
Original
Amount Change
Recom.

Budget
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
Treadmills (Limited-Period)

Provides funding for two new treadmills in the City Hall gym.

-

12,000

12,000
Furniture for Plaza Conference Room (Limited-Period)

Provides funding for furniture in the Plaza Conference Room.

-

4,000

4,000

Shoreline Regional Park Community Fund
Item
Original
Amount Change
Recom.

Budget
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
HdL Property Tax Services

Provides increased funding for HdL Property Tax Services.

7,200

2,500

9,700

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Finance and AdministraƟve Services Department

Water Fund
Item
Original
Amount Change
Recom.

Budget
Financial Analyst I/II Position (1.0 FTE) ($245,900 offset by charges to CIPs) (Limited-Period)

Provides funding to backfill the Financial Analyst position for the utility billing system implementation project.

$ -

-

-

Liability Insurance Fund
Item
Original
Amount Change
Recom.

Budget
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

Note: Limited-period items do not show original budget due to their one-Ɵme nature.

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NOTES
(This page intentionally left blank)
4-72
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FIRE DEPARTMENT

SUPPRESSION

Operations

3 Battalion Chief
(Ryan Eddy)
(Ian Crossley)
(Jeffrey Cole)
5 Fire Captain/HM
16 Fire Captain
5 Fire Engineer/HM**
16 Fire Engineer**
5 Firefighter/Medic/HM**
20 Firefighter/Paramedic**

Training/Safety/EMS
1 Battalion Chief (Melton Wong)
1 Fire Captain

Office of Emergency Services

1 Office of Emergency Services
Coordinator

FIRE CHIEF
(Brian Jones)

ADMINISTRATION

1 Deputy Fire Chief
(Josh Coleman)
1 Senior Management Analyst
1 Systems Specialist

0.5 Executive Assistant*

FIRE AND ENVIRONMENTAL

PROTECTION

1 Fire Marshal (Carrie Sandahl)

Environmental Safety

1 Senior Hazardous Materials
Specialist
2 Hazardous Materials Specialist
1 Environmental Safety
Coordinator
2 Environmental and Safety
Protection Inspector
1 Administrative Assistant

0.5 Program Assistant

Fire and Building Safety

1 Deputy Fire Marshal
2 Public Education/Fire Safety
Specialist
1 Building Inspector I/II
FISCAL YEAR 2026-27 POSITION TOTALS: 89.5 Full-Time

0.5 Regular Part-Time

* Position directly reports to the Police Department but supports the Fire Department. ** Authorization of 33 Paramedics includes Engineer, Engineer/Hazardous Materials, Firefighter/Paramedic, and Firefighter/Med/Hazardous Materials Levels.
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Fire Department

DEPARTMENT MISSION STATEMENT

The Mountain View Fire Department exists to save lives and property, protect the environment, and minimize the risk of fire and natural disaster by investing in education, training, and prevention. The vision of the Department is to be a progressive fire department that treats everyone with respect and dignity and applies best practices in innovative emergency response, fire prevention, training, environmental protection, and public education.

DEPARTMENT OVERVIEW

The Fire Department’s personnel and equipment are strategically deployed throughout the City to rapidly assist the community when emergencies occur, such as emergency medical services, 9-1-1 ambulance transport, fire suppression, technical rescue, and hazardous materials response, along with community emergency preparedness and recovery training. In addition to emergency response, the Fire Department focuses on community safety and education through fire prevention, housing code enforcement, public education, waste discharge and general surface water pollution prevention, and other services to the community.

DEPARTMENT DIVISIONS

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Respond quickly to all emergencies and take appropriate actions, thereby reducing loss of life, property, and environmental damage while ensuring the safety of all Fire personnel involved. (PM 2, 3)

 Maintain a professional level of operational readiness as Firefighters, Paramedics, Emergency Medical Technicians, Hazardous Materials First Responders, Hazardous Materials Technicians, Specialists, and Rescuers. (PM 1, 2, 3)

Administration
The Administration Division manages the Fire Department, providing strategic planning, leadership, and support to personnel and programs to fulfill the Department’s mission.

Suppression
The Suppression Division includes Operations, Personnel and Training, and Emergency Services/Public Information, delivering firefighting, paramedic, rescue, and hazardous materials response, along with public education and training. It also handles firefighter recruitment, disaster preparedness, and emergency response coordination.

Fire and Environmental Protection
The Fire and Environmental Protection Division enforces hazardous materials, waste, and stormwater regulations through its Environmental Safety Section, while the Fire and Building Safety Section handles fire and housing code enforcement, fire investigations, and technical support for fire operations. 4-74
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 Provide annual training and coordination for City staff, and residential and business community volunteers on disaster preparedness, response, and recovery (PM 7).

 Provide management and oversight for the Santa Clara County Regional Command Training Center located in Mountain View. (PM 7, 8)

 Ensure that facilities using or storing hazardous materials, or discharging wastewater into the sanitary or storm sewers, comply with applicable Federal, State, and local requirements. (PM 5)

 Maintain an ongoing fire prevention program, hazardous materials, and underground storage tank inspection program. (PM 5)

 Maintain a rental housing inspection program. (PM 4, 6)

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 ConƟnue the recruitment and filling of vacant posiƟons with a conƟnued focus on employee career development and succession planning.

 ConƟnue to improve and update department faciliƟes and work pracƟces with a focus on employee health and wellness.

 Increased focus on “all-risk” training in the disciplines of emergency medical services, fire suppression, hazardous materials miƟgaƟon, urban search and rescue, and fire invesƟgaƟon and inspecƟon pracƟces with the intended goals of increasing firefighter safety, skill competency, and service to the community.

 Assess and develop potenƟal cost recovery efforts through a first responders’ fee.

 Enhance the RMS training records system to ensure alignment with the Insurance Services Office compliance standards.

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

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In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
department operations.

Performance <100% 47.4% <100%
2 Fire Protection
Total number of prehospital
emergencies, rescues, and
small fires, and percent
where:

Workload - 2,432 -
a. The turnout time is
two minutes or less Performance >90% 100% >90%
b. The travel time for
the first-due unit is
four minutes or
less*
Performance >90% 26%(A) >90%
c. The first-due unit
arrives within 7
minutes, 30 seconds

of the time from the
receipt of the 9-1-1
call
Performance >90% 86%(A) >90%
3 Fire Protection
Total number of building
fires and percent where: Workload - 15 -
a. The turnout time is
two minutes or less Performance >90% 100% >90%
b. The travel time for
the first-due unit is
four minutes or
less*
Performance >90% 43%(A) >90%
c. The travel time for all
Mountain View units
is eight minutes or
less
Performance >90% 92% >90%
d. The multiple-unit
effective response
force (ERF) of 15
personnel arrives
within 11 minutes,
Performance >90% 100% >90%
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Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
30 seconds from the
time of the receipt
of the 9-1-1 call
e. Fire Spread Confined
to Object of Origin Informational - 53% -
f. Fire Spread Confined
to Room of Origin Informational - 87% -
g. Fire Spread Confined
to Building of Origin Informational - 100% -
4 Fire Prevention
Total number of plan checks
conducted by the Fire
Prevention Division and
percent completed within
15 working days of receipt.

Workload - 705 -
Performance 100% 100% 100%
5 Fire Prevention
Total number of inspections
conducted by the
Environmental Safety
Section and percent of
assigned inspections
completed.

Workload - 881 -
a. Hazardous
materials storage Performance 100% 100% 100%
b. Wastewater
discharge Performance 100% 100% 100%
6 Fire Prevention
Number of rental housing
units inspected and percent
with no correction notices
issued.

Workload - 853 -
Performance 100% 100% 100%
7 OES
Emergency
Response
Number of disaster
preparedness, response,
and recovery trainings held
and total number of
participants trained.

Workload - 0 -
Workload - 0 -
8 OES
Emergency
Response
Number of Community
Emergency Response Team
members and percent
increase/(decrease) year-
over-year.

Workload - 1,328 -
Workload - +1.7% -
Departmental Number of Ask Mountain
View queries received: 50
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Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
a. Fire and
Environmental
Protection
Division (FEPD)
Informational - 49 -
b. Office of
Emergency
Services (OES)/
Public Information

Officer (PIO)
Informational - 1 -

* Standard based on National Fire Protection Association (NFPA) recommendation.

(A) Below target as a result of traffic congestion and simultaneous incident activity at peak hours of the day. The average travel time for the first-due unit to arrive for prehospital emergencies, rescues, and small fire incidents is 4 minutes 47 seconds. The average total response time for the first-due unit to arrive for prehospital emergencies, rescues, and small fire incidents of the time from the receipt of the 9-1-1 call is 5 minutes 55 seconds. This average response time is below the required response time of 7 minutes and 59 seconds established by the County of Santa Clara Emergency Medical Services System. The average travel time for the first-due unit to arrive for a building fire incident is 3 minutes 32 seconds. Population growth has also contributed to below target travel times. Over the past 10 years, the population has increased by 8%, while, on average, call volume has increased by 44%, which implies an exponential relationship between population increase and call volume. In addition, the department's training model of using the Engine 54 crew citywide with incident activity and traffic congestion thins out available crews too much at peak hours of the day. This deficiency is addressed in a report conducted by Citygate Associates: "Community Hazard and Risk Assessment, Stands of Cover Study, and Location Analysis (2020)."

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Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Fire Chief 1 1 1
Deputy Fire Chief 1 1 1
Battalion Chief 4 4 4
Fire Marshall*1 1 1 1
Office of Emergency Services Coordinator 1 1 1
Senior Haz Mat Specialist 1 1 1
Principal Fire Protection Engineer 1 0*3 0
Fire Protection Engineer 2 0*3 0
Deputy Fire Marshal 1 1 1
Public Education/Fire Safety Specialist 2 2 2
Fire Captain/HM 5 5 5
Fire Captain 17 17 17
Fire Engineer/HM 5 5 5
Fire Engineer/Paramedic*2 3 3 3
Fire Engineer 13 13 13
Firefighter/Medic/Hazmat*2 0 5*4 5
Firefighter/HM 5 0*4 0
Firefighter/Paramedic*2 19 19 20 *5
Haz Mat Specialist 2 2 2
Environmental Safety Coordinator 1 1 1
Environmental & Safety Protection Inspector 2 2 2
Building Inspector I/II 1 1 1
Senior Management Analyst 1 1 1
Systems Specialist 1 1 1
Executive Assistant 0.5 0.5 0.5
Program Assistant 0.5 0.5 0.5
Administrative Assistant 1 1 1
Total Regular 92 89 90
Total Positions 92 89 90

*1 The Fire Marshall position is flexibly staffed as safety/non-safety. *2 Authorization of 33 Paramedics includes Engineer, Engineer/Hazmat, and Firefighter/Hazmat levels. *3 Reallocation of a Principal Fire Protection Engineer position and two Fire Protection Engineer positions to the Community Development Department.
*4 Reclassification of five Firefighter/Hazmat positions to Firefighter/Medic/Hazmat. *5 Addition of a Firefighter/Paramedic.

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Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 37,376,268 39,470,379 41,024,033 Supplies and Other Services 1,464,931 1,724,617 1,945,517 Capital Outlay and Equipment Replacement 453,957 236,000 204,900 Interfund Expenditures 580,271 723,000 817,500
Total Expenditures 39,875,427 42,153,996 43,991,950
Expenditures by Division
Fire Administration 1,989,179 2,106,223 2,045,440
Fire Suppression 33,738,701 36,095,532 37,685,570
Fire and Environmental Protection 4,147,547 3,952,241 4,260,940 Total Expenditures by Division 39,875,427 42,153,996 43,991,950 Expenditures by Funding Source
General Operating 35,978,497 39,092,324 40,672,581
General Non-Operating 553,667 303,700 469,800
Development Services 940,757 0 0
Shoreline Regional Park Community 118,967 233,378 233,178 Wastewater 2,228,736 2,524,594 2,616,391
Equipment Replacement Reserve 54,803 0 0
Total Expenditures by Funding Source $ 39,875,427 42,153,996 43,991,950

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

General Licenses & Permits $ 971,944 541,000 541,000
Fines & Forfeitures 22,208 1,000 1,000
General Service Charges 532,834 257,400 257,400
Miscellaneous Revenue 1,926,703 26,200 26,200
Total Revenues $ 3,453,688 825,600 825,600

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MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
Firefighter/Paramedic Position (1.0 FTE)

Provides funding for a Firefighter/Paramedic relief position.

$ -

391,900

391,900
Firefighter/Paramedic OT Reduction

Reduces overtime funding tied to one Firefighter/Paramedic relief position.

2,751,300

(280,000)

2,471,300
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
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

573,000

81,500

654,500
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
Vehicle Maintenance - Reserve Engine

Provides funding for the maintenance of a reserve engine.

-

15,000

15,000
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
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
Vector Solutions (LMS)

Provides new funding for the annual subscription for the learning management system, Vector Solutions.

-

6,900

6,900
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Item
Original
Amount Change
Recom.

Budget
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

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
Intake Valves (Limited-Period)

Provides funding for intake valves for fire engines and trucks.

-

48,500

48,500
USAR51 Equipment (Limited-Period)

Provides funding for additional equipment for the USAR51 apparatus.

-

32,500

32,500
Air Monitoring (Limited-Period)

Provides funding for comprehensive air monitoring at Fire Station 1.

-

21,200

21,200
Class A Uniforms (Limited-Period)

Provides funding for Class A uniforms for new recruits in the Fire Department.

-

17,700

17,700
Electrical High Voltage Detectors (Limited-Period)

Provides funding to replace existing electrical high voltage detectors.

-

7,500

7,500

Development Services Fund
Item
Original
Amount Change
Recom.

Budget
Strong Motion Instrumentation 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
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Shoreline Regional Park Community Fund
Item
Original
Amount Change
Recom.

Budget
Cancer Mitigation

Provides funding for cancer mitigation expenses, including cancer screenings and testing, ands 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
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
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet.

109,000

9,000

118,000
KnoxConnect Annual Fee

Provides new funding for the annual cost of secured storage of controlled substances, KnoxConnect.

-

300

300
QuantFit Annual Maintenance

Provides new funding for the annual calibration and
maintenance of the QuantFit2 Mask Fit Test machine.

-

200

200

Wastewater Fund
Item
Original
Amount Change
Recom.

Budget
Fleet Maintenance

Provides increased funding for the maintenance of the City's vehicle fleet. $ 41,000

4,000

45,000
Training for Hazmat Personnel

Provides increased funding for costs associated with training and travel for HazMat Personnel.

2,200

2,000

4,200

Note: Limited-period items do not show original budget due to their one-time nature.

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NOTES
(This page intentionally left blank)
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HOUSING DEPARTMENT

FISCAL YEAR 2026-27 POSITION TOTALS: 17.0 Full-Time

AFFORDABLE HOUSING

1 Affordable Housing Manager
(Julie Barnard)
1 Principal Housing Officer
1 Senior Housing Officer
2 Housing Officer
1 Housing Specialist I/II
1 Senior Administrative Assistant

HOUSING DIRECTOR
(Wayne Chen)
Administration

1 Senior Management Analyst

RENT STABILIZATION

1 Rent Stabilization Manager
(Anky van Deursen)

Community Stabilization and Fair Rent Act
(CSFRA)

2 Senior Management Analyst
2 Analyst I/II
1 Senior Administrative Assistant
1 Office Assistant

Mobile Home Rent Stabilization Ordinance
(MHRSO)

1 Analyst I/II
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Housing Department

DEPARTMENT MISSION STATEMENT

The Housing Department advances diverse, inclusive, and equitable communities by developing and implementing a wide range of housing policies and programs related to affordable housing, rent stabilization, and tenant protection.

DEPARTMENT OVERVIEW

The Housing Department is composed of three Divisions: the Administration Division, the Affordable Housing Division, and the Rent Stabilization Division. In addition to implementing a wide range of existing programs, the Department develops new housing policies and programs to respond to evolving community needs and in alignment with City Council Strategic Priorities and City values, including creating a Community for All, facilitating Intentional Development and Housing Options, and advancing the City’s Race, Equity and Inclusion Initiative. The Department values engagement with stakeholders and the community, including those with limited English proficiency and multi-cultural perspectives, and seeks to reduce barriers and increase access to housing opportunities and resources through intentional program design, education, outreach, and translation/interpretation services. The Department collaborates with external groups and organizations, including community groups, non-profits, developers, other public sector agencies, and private and philanthropic organizations, whenever possible to advance the Department’s mission. The housing programs seek to contribute to complete communities and building social capital within and between neighborhoods.

DEPARTMENT DIVISIONS

Administration
The Administration Division supports the Affordable Housing Division with projects, budgeting, agreements, procurement, and staffing, while also coordinating departmentwide activities such as legislative matters and interdepartmental requests.

Affordable Housing
The Affordable Housing Division advances a range of affordable housing initiatives through project financing, grant administration, program oversight, and policy implementation. Core functions include underwriting and issuing loans to affordable housing developers, administering primarily housing-focused state and federal funds, and managing the City’s Below Market Rate (BMR) program. The Division also develops and implements housing policies, programs, and strategies, and monitors State and federal legislation in coordination with the City Manager’s Office.

Rent Stabilization
The Rent Stabilization Division administers the Community Stabilization and Fair Rent Act (CSFRA) and the Mobile Home Rent Stabilization Ordinance (MHRSO), advancing the Council’s goals of equity and Community for All. The division works with tenants, landlords, and mobile home park stakeholders to stabilize rents, prevent unjust evictions, and ensure fair returns for property owners, while also managing policies, petitions, education, and compliance. The Division supports the Rental Housing Committee (RHC) and oversees programs such as the Housing Help Center, Tenant Relocation Assistance Ordinance (TRAO), and the Mountain View Mediation Program.
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DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 Administer affordable housing programs, including the Below-Market-Rate (BMR) program, funding of new affordable housing projects through the City’s affordable housing NOFA program, and facilitating affordable housing development on City-owned sites through a Request for Qualification (RFQ)/Request for Proposals (RFP) process, and implementation of Council policies aimed at increasing affordable housing and responding to displacement. (PM 1, 3, 4)

 Develop affordable housing policies and programs to implement Council Strategic Priorities to support a community for all; and to increase the quantity, affordability, and diversity of affordable housing.

Implement programs related to displacement response, tenant protections, and homeless response. (PM 2, 4, 5)

 Provide staff support to the Rental Housing Committee (RHC), the Council Notice of Funding Availability (NOFA) Review Committee, and the Council Neighborhoods Committee (CNC] and neighborhood grant program. (PM 2, 3)

 Implement the City’s rent stabilization and tenant protection programs, including the Community Stabilization and Fair Rent Act and the Mobile Home Rent Stabilization Ordinance, the Tenant Relocation Assistance Ordinance, the MV Mediation Program, and the Housing and Eviction Help Center, and provide education and outreach to tenants and landlords. (PM 1, 4, 5, 6, 7)

 Implement the City’s federal Community Development Block Grant (CDBG) and HOME Investment Partnership (HOME) programs, including the allocation of funding, compliance and monitoring, and development and implementation of fair housing plans, in accordance with Federal regulations. Monitor and apply for other funding opportunities, including federal, State, and other sources. (PM 2, 3)

 Develop affordable housing policies and programs to advance the City’s Race, Equity, and Inclusion Initiative. (PM 4, 5)

 Provide support to the City’s intergovernmental relations function, such as analysis of State and federal housing legislation, supporting legislative advocacy efforts, and other related activities.

 Provide outreach to the community related to the development of affordable housing projects, policies, and/or programs; education; and efforts to reduce barriers and increase to access to housing resources.

Incorporate interpretation/translation services to facilitate participation across all members of the community, including the multi-cultural communities and those with limited English proficiency. (PM 4, 5)

 Work with external organizations across sectors – including the public sector, private sector, non-profits, community-based organizations, and philanthropy – to advance housing initiatives such as funding partnerships and implementing affordable housing initiatives. (PM 2, 3, 4, 5)

 Collaborate with other City departments and offices to advance housing efforts, such as with the Community Development Department, the City Manager’s Office, and Human Resources. (PM 3, 4)

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MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 Council adoption of the Low- and Middle-Income Housing strategy and begin implementation. (Collaboration with the Community Development and Housing Departments)

 Complete a one-time process to incorporate utility adjustments into rents for multifamily units fully covered by the CSFRA.

 Procure and implement an asset management system to monitor the City’s affordable housing portfolio to ensure compliance with local, State, and federal requirements; track loan repayments; and ensure the long- term sustainability of the units.

 Successfully renew the City’s Prohousing Designation.

 Oversee the completion of 1265 Montecito, which will add 85 new affordable units to the City, and coordinate with the developer on the tenant lease-up process and grand opening ceremony.

 Advance three fully funded affordable housing developments to construction by executing ground leases and issuing developer loans for 87 E. Evelyn Avenue Phase I (Affirmed Housing), 1020 Terra Bella (Alta Housing), and 96 W. El Camino Real (Danco Communities), supporting the delivery of 348 new housing units with total City financing commitments of up to $29.5 million.

 Advance additional affordable housing pipeline projects through predevelopment activities and potential funding actions, including 87 E. Evelyn Avenue Phase II (Affirmed Housing), 1012 Linda Vista (Alta Housing), 57 E Evelyn (Charities Housing), and 1305 Space Park Way, to position these developments for future financing and construction.

 Preserve and update the existing affordable housing at at Monte Vista Terrace, including roof replacement and elevator modernization, supporting the preservation of 149 affordable units and the continued occupancy low-income households.

 Implement Housing Element Program 3.2 (tenant displacement response strategy), including implementation of the Community Ownership Action Plan to facilitate the preservation of naturally- occurring affordable housing by local community organizations, and evaluation of a Displaced Resident Preference Policy for subsidized affordable housing developments in the City.

 Complete Housing Department’s comprehensive website update.

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PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
departmental operations.

Performance <100% 52.7% <100%
2 Affordable
Housing
Number of households
served by CDBG public
service programs.

Performance 1,032 N/A (C) 1,032
3 Affordable
Housing
Number of deed-restricted
affordable housing units
(BMR and NOFA units)
approved.

Workload - 61 -
4 Rent
Stabilization
Number of community
members assisted through
the Rent Stabilization
program, concerning CSFRA,
MHRSO, TRAO, Help Center,
MVMP (email, phone, and in
person).(A)
Performance 2,000 1,811 2,500
5 Rent
Stabilization
Number of community
members staff connected
with through Rent
Stabilization Program
outreach efforts,
workshops, and trainings.

Performance 3,000 2,350 3,000
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Housing Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
6 Rent
Stabilization
Percentage of properties in
compliance with annual
registration requirements.(B)
Performance 75% 0% 75%
7 Rent
Stabilization
Percentage of properties in
compliance with annual fee
payment requirements.(B)
Performance 90% 0% 90%
Departmental Number of Ask Mountain
View queries received. Informational - 5 -
_________________________
(A) Response to all intake requests to the division. Acronyms:

CSFRA - Community Stabilization and Fair Rent Act
MHRSO - Mobile Home Rent Stabilization Ordinance
TRAO - Tenant Relocation Assistance Ordinance
MVMP - Mountain View Mediation Program
(B) Registration and Fee Payment Requirements are due in January of each fiscal year and will be reported at the end of each fiscal year.
(C) Payments to CDBG subrecipients for FY 2025–26 have not yet been issued due to new administrative requirements associated with federal executive orders. Consequently, no performance data can be collected or reported at this time.

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Housing Department

Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Housing Director 1 1 1
Affordable Housing Manager 1 1 1
Rent Stabilization Manager 1 1 1
Principal Housing Officer 0 0 1*3
Senior Housing Officer 2 2 1*3
Housing Officer 2 2 2
Housing Specialist I/II 1 1 1
Senior Management Analyst 2 3 *1 3
Analyst I/II 3.50 3 *2 3
Senior Administrative Assistant 2 2 2
Office Assistant 1 1 1
Total Regular 16.50 17 17
Total Positions 16.50 17 17

*1 Addition of a Senior Management Analyst position.
*2 Transfer of 0.50 FTE of an Analyst I/II position to the Community Development Department. *3 Midyear reclassification of a Senior Housing Officer position to Principal Housing Officer.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 3,428,040 4,279,857 4,402,334 Supplies and Other Services 1,745,672 50,863,182 30,886,447 Capital Outlay and Equipment Replacement 2,200 43,550 43,550 Interfund Expenditures 0 150,000 150,000
Total Expenditures 5,175,912 55,336,589 35,482,331
Expenditures by Division
Housing Administration 143,902 54,628 56,450
Affordable Housing 3,042,261 52,697,329 32,863,321
Rent Stabilization 1,989,749 2,584,632 2,562,560
Total Expenditures by Division 5,175,912 55,336,589 35,482,331

General Operating 673,587 536,987 550,615
General Non-Operating 856 0 0
Below-Market-Rate Housing 1,287,634 28,095,556 15,875,528 Housing Impact 513,163 21,956,957 14,886,566
Housing Trust 199,417 1,297,348 770,243
CSFRA/Rental Housing Committee 1,795,374 2,323,619 2,318,091 MHRSO/Rental Housing Committee 194,374 261,013 244,469 Grants 489,292 839,894 810,210
Shoreline Regional Park Community 22,214 25,215 26,609 Total Expenditures by Funding Source $ 5,175,912 55,336,589 35,482,331 4-91
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Housing Department

MAJOR BUDGET CHANGES

Below Market Rate (BMR) Fund
Item
Original
Amount Change
Recom.

Budget
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
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
Reclassification of Senior Housing Officer to Principal Housing Officer (0.5 FTE)

Provides funding to reclass a Senior Housing Officer position to a Principal Housing Officer position. 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
Item
Original
Amount Change
Recom.

Budget
96 W. El Camino Real (Rebudget Balance)

Rebudgets the balance of funding approved for the 96 W. El Camino Real affordable housing project. Funding is split between the Housing Impact Fund and Non-Department in
the Permanent Local Housing Allocation Fund.

$ -

7,067,600

7,067,600
87 East Evelyn Ave. (Rebudget Balance)

Rebudgets the balance of funding approved for the 96 East Evelyn Ave. affordable housing project.

-

6,848,100

6,848,100
Reclassification of Senior Housing Officer to Principal Housing Officer (0.5 FTE)

Provides funding to reclass a Senior Housing Officer position to a Principal Housing Officer position. 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

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Housing Department

General Housing Fund
Item
Original
Amount Change
Recom.

Budget
Contract Services for Housing (Limited-Period)

Provides funding for specialized consultant services to support the Housing Department, including housing policy analysis, appraisals, construction monitoring, and inspections.

$ -

100,000

100,000
Software Implementation (Limited-Period)

Provides funding for the acquisition and implementation of software to support affordable housing program
administration and asset management.

-

68,000

68,000
Community Outreach (Limited-Period)

Provides funding for community outreach efforts that support affordable housing policies, programs, and strategies.

-

20,000

20,000

Note: Limited-period items do not show original budget due to their one-time nature.

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HUMAN RESOURCES DEPARTMENT

HUMAN RESOURCES DIRECTOR
(Maxine Gullo)
FISCAL YEAR 2026-27 POSITION TOTALS: 12.0 Full-Time

2.0 Limited-Period
2 Senior Human Resources Analyst
1 Senior Human Resources Analyst
(Limited-Period)
4 Human Resources Analyst I/II
2 Human Resources Technician
1 Human Resources Technician
(Limited-Period)
1 Administrative Assistant
Assistant Director of Human
Resources
(Lindsey Bishop)
Human Resources Manager
(Karin Davalos)
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Human Resources Department

DEPARTMENT MISSION STATEMENT

To attract, retain, and develop highly qualified employees who exemplify the City’s values and provide exceptional service to the community and work in alignment with the City’s priorities.

DEPARTMENT OVERVIEW

The Human Resources Department strives to foster and maintain an engaging and high-performing workplace culture and provide strategic assistance and support to City departments, employees, and prospective employees.

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

• Manage the Human Resources Department, including day-to-day functions and organization-wide initiatives, to promote engagement and a workplace culture grounded in the organization’s workplace ideals: Empower People, Foster Collaboration, Support Continuous Learning, Enhance Our Community, Champion Wellness, Lead with Empathy, and Embrace Change and Innovation. (PM 1)

• Orient all new employees to the City and conduct interviews with all employees who separate from City service. (PM 4, 5)

• Manage and maintain positive employee/labor relations with unrepresented and represented employee groups through negotiations and administration of Memorandums of Understanding and resolutions governing unrepresented compensation and collaborative problem-solving on matters of mutual interest. (PM 2, 3a, 3c)

• Develop and maintain infrastructure for administering effective personnel/employee relations functions. (PM 2)

• Plan, coordinate, and offer a selection of comprehensive training and development opportunities that support employee professional growth and succession planning efforts, including internal and external certificate programs and academies, in-house training for all staff, and legally mandated training. (PM 7, 8, 9)

• Continue employee engagement efforts, including coordinating employee events and supporƟng recognition programs.

• Fill vacant positions as quickly and cost-effectively as possible while adhering to equal employment principles. Create strategic recruitment and selection plans for each vacancy to meet the needs of departments and employ qualified and engaged staff. (PM 3)

• Evaluate, update, and maintain the City’s classification plan through periodic salary surveys and classification/reclassification studies, and implement changes to the City’s compensation plan as needed.

• Manage and administer the City’s comprehensive benefits program for employees and retirees, including employee and financial wellness programs. (PM 6, 10)
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• Administer and oversee the City’s leave and performance management programs.

• Lead workplace wellness by offering a variety of programs, activities, and incentive opportunities that allow for a personalized and unique approach to individual physical and mental health, while simultaneously fostering community support, engagement, and achievements.

• Manage and coordinate the City’s grievance and appeals process and assist departments with all disciplinary actions.

• Coordinate with the Finance and Administrative Services Department to process accurate personnel information for payroll, budgeting, and reporting purposes.

• Partner with department leaders for strategic workforce planning, including: recruitment activities to attract and retain a highly engaged workforce; training and executive coaching to support employee development and address skill gaps; reorganization, including classification and compensation review; and analysis of turnover, including retirement projections.

• Continue to inform and engage City staff in collaboration with the Communications Division, including staff briefs, intranet, and other forms of communication.

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

• Successfully Launch & Act on the Employee Engagement Survey. Complete the implementaƟon of the employee engagement survey plaƞorm, administer the inaugural survey, and develop departmental acƟon plans based on the results to strengthen workplace culture, increase employee retenƟon, and build on the City’s workplace ideals.

• Conduct Labor NegoƟaƟons & Strengthen Labor Management RelaƟons. Lead MOU negoƟaƟons with represented employee groups in a transparent, collaboraƟve manner, working toward the successful compleƟon and approval of new agreements prior to the expiraƟon of current agreements. Engage with unrepresented employee groups to adopt Ɵmely compensaƟon resoluƟons. ConƟnue fostering posiƟve labor management relaƟonships through ongoing communicaƟon and joint problem solving throughout the negoƟaƟon process.

• Elevate Employee Benefits, Wellness & Financial Security. Complete the implementaƟon of the benefits administraƟon plaƞorm, assess outcomes from the financial wellness tools pilot (reƟrement planning service and student loan assistance), and expand wellness programming to conƟnue building a culture that champions employee health and workplace harmony, nurturing an environment where employees feel physically well, emoƟonally supported, and financially secure.

• Advance Citywide Succession Planning & Leadership Development. Build a sustainable leadership pipeline by implemenƟng the citywide succession planning program, idenƟfying criƟcal posiƟons at risk due to upcoming reƟrements, and providing targeted coaching, development, and training opportuniƟes at all levels of the organizaƟon.

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• Modernize HR OperaƟons Through Technology & Process InnovaƟon. IdenƟfy and implement technology soluƟons and process improvements that increase operaƟonal efficiency, reduce administraƟve burden, and elevate the employee and candidate experience. This includes evaluaƟng emerging tools to automate rouƟne HR funcƟons, maximizing the full capabiliƟes of recently implemented plaƞorms (onboarding, benefit administraƟon, engagement survey), and conƟnuing to expand digital and paperless workflows across HR program areas.

• Coordinate with the City Clerk’s Office to onboard newly elected councilmembers.

• Coordinate with the City AƩorney’s Office and the Finance and AdministraƟve Services Department to support city-wide compliance and process implementaƟon in response to recent labor and contracƟng legislaƟon.

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
department operations.

Performance <100% 49.5% <100%
2 Recruitment
and Retention
Number of voluntary
separations and overall
turnover rate for regular
positions.

Workload - 28 -
Performance <10% 3.93% <10%
3 Recruitment
and Retention
Number of recruitment
appointments, not including
promotions for flexibly-
staffed positions, and
percent of:

Workload - 44 -
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Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
a. Recruitments/vacant
positions filled with
internal candidates
Performance >30% 36.36% >30%
b. Recruitments in
which eligibility lists
are delivered to the
department in
accordance with
established timeline
Performance >90% 93.1% >90%
c. Retention of new
hires in their first
year
Performance >90% 96.3% >90%
4 Benefits
Number of new employee
benefit orientation sessions
and percent conducted
within three working days of
hire.

Workload - 14 -
Performance >98% 100% >98%
5 Benefits
Number of retirement
planning meetings
conducted and percent of
retiring employees served.

Workload - 11 -
Performance >90% 100% >90%
6 Benefits
Number of employee
benefit inquiries and
percent responded to within
two working days.

Workload - 177 -
Performance >98% 100% >98%
7 Organizational
Development
Number of department led
or organized in-house
trainings and:

Workload - 18 -
a. Percent of total
trainings offered
with at least 75% of

participants rating
the training as very

good or excellent
overall
Performance >90% 85% >90%
b. Cumulative number
of training hours
received by
employees.

Workload - 1,132 -
8 Organizational
Development
Number and percentage of
total employees
participating in a
department led, organized,
or sponsored training.

Workload - Reported
Annually -
Performance >33% Reported
Annually >33%
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Human Resources Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
9 Organizational
Development
Percent of legally-mandated
employee trainings (ethics,
harassment, mandated
reporter) completed as
required.

Performance 100% Reported
Annually 100%
10 Wellness
Number and percentage of
employees participating in
the voluntary Wellness
Incentive Program.

Workload - Reported
Annually -
Performance >33% Reported
Annually >33%
Departmental Number of Ask Mountain
View queries received. Informational
- 3 -

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Positions Summary
2024-25
Adjusted
2025-26
Adopted
2026-27
Recom.

Human Resources Director 1 1 1
Assistant Director of Human Resources 0 0 1*4
Human Resources Manager 1 1 1*4
Senior Human Resources Analyst 3 3 2*4
Human Resources Analyst I/II 4 4 4
Human Resources Technician 2 2 2
Administrative Assistant 0 1*2 1
Total Regular 11 12 12
Total Positions 11*1 12*3 12*5
*1 In addition there are the following limited-period positions: Human Resources Technician and Administrative Assistant.
*2 Addition of an Administrative Assistant position.
*3 In addition there is a limited-period Human Resources Technician position. *4 Reclassification of the Human Resources Manager to Assistant Director of Human Resources, and reclassification of a Senior Human Resources Analyst to Human Resources Manager. *5 In addition there are the following limited-period positions: Senior Human Resources Analyst and Human Resources Technician.

Expenditure Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Salaries, Wages and Benefits $ 3,018,740 3,638,376 3,578,256 Supplies and Other Services 1,267,159 1,332,702 1,655,602 Total Expenditures 4,285,899 4,971,078 5,233,858
Expenditures by Funding Source
General Operating 3,615,331 4,089,678 4,198,958
General Non-Operating 663,356 867,400 965,900
Employee Benefits 7,212 14,000 69,000
Total Expenditures by Funding Source $ 4,285,899 4,971,078 5,233,858

Revenue Summary
2024-25
Actual
2025-26
Adopted
2026-27
Recom.

Miscellaneous Revenue 615 0 0
Total Revenues $ 615 0 0

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MAJOR BUDGET CHANGES

General Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
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
Wellness Incentive Program

Provides increased funding for the City's Wellness Incentive Program.

60,000

15,000

75,000
Software Subscriptions

Provides funding for software licensing for productivity tools including Grammarly and Copilot.

-

7,600

7,600

General Non-Operating Fund
Item
Original
Amount Change
Recom.

Budget
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
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
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
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Human Resources Department

Item
Original
Amount Change
Recom.

Budget
Employee Relations (Limited-Period)

Provides funding for Human Resources legal services,
employee relations, and workplace investigations. $ -

140,000

140,000
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
Wellness Programming (Limited-Period)

Provides funding to promote organizational wellness
programs in the City.

-

60,000

60,000
Employee Engagement Events (Limited-Period)

Provides funding for employee appreciation and recognition events.

-

30,000

30,000
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
Personnel File Digitization (Limited-Period)

Provides funding for records management and digitization of personnel files.

-

10,000

10,000

Employee Benefits Self-Insurance Fund
Item
Original
Amount Change
Recom.

Budget
Benefits Administration System

Provides new funding for the implementation and service fee for a Benefits Administration System. $ -

55,000

55,000

Note: Limited-period items do not show original budget due to their one-time nature.

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INFORMATION TECHNOLOGY DEPARTMENT

Operations

1 IT Operations Manager
1 Senior IT Analyst
2 IT Analyst I/II

Helpdesk

1 Senior IT Technician
3 IT Technician I/II

Enterprise Systems

1 IT Applications Manager
2 Principal IT Analyst
1 Senior IT Analyst
2 IT Analyst
Networking

1 IT Operations Manager
1 Senior IT Analyst
1 IT Analyst I/II

TELCO

1 IT Analyst I/II

CIO/INFORMATION TECHNOLOGY DIRECTOR
(Michael Sinor)
FISCAL YEAR 2026-27 POSITION TOTALS: 25.0 Full-Time

Administration

1 Administrative Assistant
1 Assistant IT Director
(Benny Hsieh)
GIS

1 Principal IT Analyst
2 IT Analyst I/II
1 Systems Coordinator/Tech.

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Information Technology Department

DEPARTMENT MISSION STATEMENT

To support and implement the use of technology to enhance customer service, efficiency, and advance the mission of the organization.

DEPARTMENT OVERVIEW

The Information Technology Department plans, maintains, and manages the City’s computerized information systems, communication networks, and telecommunications system. Services include systems analysis and design, project management, computer operations, computer equipment maintenance, software selection, vendor management, and website development and support.

DEPARTMENT FUNCTIONS
Performance measures are related to Department Functions. If a Department Function has a measure tied to it, it will be noted in the parenthesis with an “PM”. (e.g., PM 1, 2, 3).

 IT Infrastructure Services: Manage and support the planning, implementation, operation, and maintenance of information technology, including wired and wireless networks, servers, end-user workstations, audio- visual equipment, and telephone systems. (PM 2, 3, 5)

 Applications: Assist departments in identifying business requirements and procurement of software applications. Responsible for implementing and supporting Enterprise applications, including on-premise, hosted, and software-as-a-service systems. (PM 6, 7, 8)

 GIS: Manage the Geographic Information System (GIS) team to support departments by providing accurate, consistent, and comprehensive GIS data, GIS infrastructure, and GIS services. (PM 4)

 IT Security: Safeguard the City against cybersecurity threats by protecting its data and network infrastructure. This includes IT security training of best practices for City staff and monitoring of IT systems for possible cyber-attacks. (PM 8)

 Administration: Manage the procurement and budgeting for all City hardware, including servers, network equipment, audio-visual equipment, applications, end-user hardware, and operating system software. (PM 1)

MAJOR DEPARTMENTAL GOALS/PROJECTS/INITIATIVES FOR FISCAL YEAR 2026-27 (Items in bold are related to FY 25-27 Council Work Plan projects)

 ConƟnue to update Council Policies, legislaƟve/contract templates, and other documents. (CollaboraƟon with the Community Development, Finance and AdministraƟve Services, and InformaƟon Technology Departments, and the City AƩorney’s, City Clerk’s, and City Manager’s Offices)

 Expand closed-circuit television (CCTV) capture system to other City facilities. (Collaboration between Police, City Manager’s Office, Public Works, and Information Technology Departments)

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Information Technology Department

 Acquire and implement Computerized Maintenance Management System. (Collaboration between Information Technology, Community Services, and Public Works Departments.)

 Develop and implement an integrated data management system to fulfill Fire and Environmental Protection Division data management and reporting needs across multiple regulatory program disciplines. (Collaboration between the Fire and Information Technology Departments)

 Continue to implement the new Utility Billing System. (Collaboration between Finance and Administrative Services, Information Technology, and Public Works Departments)

 Procure contract management software system (Collaboration with Finance and Administrative Services and Information Technology Departments and City Attorney’s Office).

 Acquire and implement a citywide land management software system. (Collaboration between Community Services, Information Technology, and Public Works Departments)

 Upgrade the City’s Laserfiche system, including storage systems that meet the California Trusted System requirements to allow departments to be “paperless”. (Collaboration between the Information Technology Department and City Clerk’s Office)

 Technology replacement and infrastructure modernization of the City’s core network communications infrastructure.

 Migration of existing utilities data to ERSI’s ArcGIS Utility Network Services. (Collaboration between Public Works and Information Technology Departments)

 Enterprise-wide agenda, meeƟng, voƟng, and streaming systems upgrade. (CollaboraƟon between City AƩorney, City Clerk, and InformaƟon Technology Departments)

 “Virtual” Chief InformaƟon Security Officer to engage with City to develop policies and best pracƟces relaƟng to cybersecurity and incident response.

 Citywide insƟtuƟonal fiber network migraƟon and infrastructure modernizaƟon. (CollaboraƟon between City Manager’s Office, Public Works, and InformaƟon Technology Departments)

 Support infrastructure construcƟon and building acƟviƟes for the exisƟng and new Public Safety AdministraƟon Building, while ensuring conƟnuity of public safety and city business operaƟons. (CollaboraƟon between Public Works, Police, Fire, and InformaƟon Technology Departments)

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Information Technology Department

PERFORMANCE/WORKLOAD MEASURES

The City of Mountain View utilizes performance and workload measures to demonstrate the effectiveness and efficiency of City operations, as well as the staff effort required to provide programs and services. Each department has a series of performance and workload measures that serve to provide City management, the City Council, and the community with timely and relevant information on departmental operations.

In many cases, a measure will have both a workload and a performance component, as workload may be a factor that drives performance. When this is the case, it is important that these measures are presented together to ensure that the performance outcome is shown in the proper context. All performance measures include a target, and that target is based on the budgeted resources provided to that particular function at the expected level of service demand. Over time, the workload and performance results can be utilized to evaluate operational performance and inform decisions about how budget resources should be allocated.

In limited cases, measures will be defined as informational. Informational measures are those that are neither a function of workload nor performance but were determined to be important enough to department operations to include with the other measures.

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
1 Departmental
Percentage of actual
expenditures to budgeted
expenditures for
department operations.

Performance <100% 53.5% <100%
2 Departmental
Percentage of uptime for
the City's:
a. Critical servers (A) Performance >99.9% >99.9% >99.9% b. Internet
connectivity from
the network (A)
Performance >99.9% >99.9% >99.9%
3 Departmental
Number of IT helpdesk
tickets and percent
responded to during normal
business hours within:

Workload - 1754 -
a. One hour for issues
prioritized as critical
(system down for
multiple business
units or customers)
Count /
Performance >90% 29

89.66%* >90%
b. Four hours for issues
prioritized as
medium (system
degraded for
multiple users)
Performance >90% 482
>90% >90%
c. Eight hours for issues

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Information Technology Department

Measure
Number
Responsible
Division/
Section
Measure Measure
Type
2025-26
Target
2025-26
6 Months
2026-27
Target
prioritized as low
(system degraded for
one user)

Performance

>90%

1243
>90%

>90%
4 Departmental
Number of Geographic
Information System
requests and average time
to respond.

Workload - 92 -
Performance 90% < 8
hours 97.83% 90% < 8
hours
5 Departmental
Number of client devices
supported:
a. Personal computers
and laptops Workload - 745 -
b. Voice over Internet
Protocol (VoIP)
phones
Workload - 697 -
c. Mobile devices Workload - 269 -
6 Departmental
Number of survey
respondents and percent
rating Desktop Support
Services as good or
excellent.

Informational
- 5 -
Performance >85% >85% >85%
7 Departmental
Number of end-user
application implementations
and upgrades underway and
number of applications in
the queue.