South Lake Tahoe City Council
August 25, 2026

202
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Operations
100 02120
The Operations Division encompasses the basic patrol functions of the police department. During this coming fiscal year, the division will consist of 29 patrol officers. This includes one (1) traffic (motor) officer, two (2) School Resource Officer assigned to South Tahoe High school (paid in part by the Lake Tahoe Unified School District), and one (1) officer assigned to the STACS program. In addition to the line level staff, this division had three (3) Reserve Officers (Part time Retired Annuitant Marine Unit Officers and Background Investigator). After fiscal year 2026-27, Reserve Officers classified as retired annuitants will no longer be utilized. In fiscal year 2025-26, City Council authorized two (2) FTE boat officers to replace the retired annuitants. Two (2) Boat Officers are assigned to the marine unit full time during the summer. Five (5) Patrol Sergeants, and one (1) Operations Lieutenant. Currently we have no canine officers, the police department hopes to fill one position in 2026-2027.

Note: at the time of this report, none of 44 Sworn Officers are off work for long-term injuries. One officer who has graduated from the police academy in December 2025 has completed field training and entered their probationary period. Another lateral officer began training in May 2026. Additionally, three other police trainees sent to the police academy in July 2026 anticipate graduation toward the end of the year, and complete field training in spring 2027. One open police officer position remains vacant with intent to be filled in fiscal year 2026-27. In FY 2026-27 two police officer retirements are expected, and those positions will be filled with new hires.

The main service provided by this division is uniformed patrol. In addition to patrol level functions, this division develops, manages, plans and executes special events, a canine program, field training program, officer-in-charge program, bike patrol, the marine officer program, crisis negotiations, SWAT, STACS, traffic unit, the majority of inhouse training to include defensive tactics, firearms training, emergency vehicle operations and control, and a reserve officer program.

Joint Dispatch
100 02160
The Joint Dispatch account handles all costs associated with the dispatch center located in the Police Department.

This includes radio equipment failure and upkeep as well as mobile and satellite emergency communications. The Joint Dispatch Center handles incoming emergency, non-emergency and informational phone calls while providing dispatch services to the City Police Department, the City Fire Department, Lake Valley Fire Department, Fallen Leaf Fire, and Cal Tahoe JPA Ambulance Service.

The Dispatch Center is currently allocated one (1) Full-time Dispatch Supervisor and nine (9) Full-time Public Safety Dispatchers. At the time of this update, we currently employ 7 of 9 full-time dispatchers with active recruitment.

Support
100 02180
The Police Support Division budget handles all the positions within the Police Department that are not covered in Administration, Operations or the Joint Dispatch Center. The area of responsibility is primarily Detectives, Property and Evidence, Records, and Facilities Maintenance.

The Detective Division is staffed with one (1) lieutenant, one (1) Detective Sergeant, five (5) investigative detectives, one (1) Cannabis Investigator and two (2) forensic evidence technicians.

While a smaller unit of the Police Department, the detective division is the funnel through which all crimes sift before being prosecuted. This division can commit significant resources to high-toll person crimes such as homicide, sexual assault, child sexual exploitation, as well as such crimes addressing domestic violence and theft.

The Evidence Unit functions under the support division with the majority evidence coming from patrol. The Evidence Technicians have specialized training that allows them to apply forensic tools, methods, and processes to develop leads and suspects in crime(s) otherwise yet to be resolved.

The Records Division is staffed with one (1) records supervisor and two (2) records technicians. This division is responsible for moving criminal cases to prosecution acting as the criminal case portal to the prosecutor's office.

DRAFT

203
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA This division handles new state mandates related to case and incident reporting requirements as well as innumerable requests for public records. Aside from criminal cases, Records handles report releases and public records requests.

AB3229 COPS Grant
231 02110
COPS grant funds are used for paying officer overtime for projects associated with Community Policing Programs.

Funds have also been used for training and supplies as they relate to community matters. The requirements for this fund are broad and allow for discretion on our part, based on the suitability of the expenditure as long as the expenditure of funds is not supplanting the general fund.

Proposition 172 Safety Sales Tax
232 02110
Safety Sales Tax revenues provide funds to supplement equipment purchases and technical support including new police vehicles, a required new computer server, and one-time equipment purchases such as the mobile shooting range. These revenues may also be used to purchase other large expenditure items such as a replacement of the police boat purchased in 2016.

OTHER POLICE PROGRAMS
Police Certified Training (POST)
100 02150
The State of California through POST provides reimbursement for some law enforcement training. The Police Department actively sends officers, supervisors, and other qualifying non-sworn personnel to POST training. The majority of sworn officer and dispatcher training is reimbursed through POST, however, there is often a cost sharing component. Additionally, not all POST approved training is POST reimbursable.

Police Vehicle Replacement
211 02110
This program provides the budget resources to purchase vehicles by supporting either outright purchases or debt service and lease programs needed for acquisition. This program is funded through transfers in from the Safety Sales Tax account.

Cannabis Program
223 02120
This program provides the budget resources to:
(1) Oversee the Public Safety License Application/inspection Process, (2) Respond to, investigate, and collate information on all marijuana-related calls for service, (3) Conduct proactive compliance inspections of marijuana businesses, (4) Gather marijuana-related data and provide periodic reports to City Council, (5) Coordinate and monitor marijuana education efforts, (6) Conduct training on cannabis regulations for local hotels to ensure marijuana products are handled properly,
(7) Conduct/coordinate illicit marijuana enforcement activities, (8) Facilitate/coordinate periodic audits to provide for transparency, (9) Perform other unanticipated marijuana-related duties, and (10) Keep accurate time records of activities so future Public Safety Impact Mitigation Fee and Public Safety License Application Fee apportionments can be accurately developed.

DRAFT

204
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DUI/Traffic Safety Grant
229 02110
The OTS (Office of Traffic Safety) grant is an enforcement and assistance program funded through the California Office of Traffic Safety and the National Highway Traffic Safety Administration (NHTSA). OTS provides funding for overtime and special enforcement details related to traffic safety including but not limited to DUI saturation patrols and checkpoints, motorcycle enforcement, bicycle and pedestrian safety enforcement, and Primary Collision Factor (PCF) enforcement. The grant also funds advanced officer trainings to include SFST- Standard Field Sobriety Testing, ARIDE - Advanced Roadside Impaired Driver Enforcement, and DRE - Drug Recognition Expert. The South Lake Tahoe Police Department received the OTS Grant fiscal year 2025-26. We intend to apply for the OTS grant in perpetuity.

ABC Grant
229 02112
The ABC Grant is an enforcement and assistance program funded through the State Department of Alcohol and Beverage Control. ABC works with law enforcement agencies to help aide in eliminating the crime and public nuisance associated with alcohol beverages by providing funds to assist with additional enforcement including minor decoy, shoulder tap, and plain clothes enforcement operations. We did not apply for this grant; however, we will apply again for budget year 2026-27.

Asset Forfeitures - Justice Fund
233 02110
Asset forfeiture funds are received as a result of criminal assets being seized. These funds are used for contract services, equipment, training, and special police investigations. These funds are one-time monies; the amount and frequency of these funds are not guaranteed. Allocating these funds is carefully thought out prior to expenditure.

Asset forfeiture money must meet qualifying criteria to be eligible for transfer to the police department. Federal Guidelines exist limiting the expenditure of this money.

Asset Forfeitures - Treas. Fund
235 02110
Asset forfeiture funds are received as a result of criminal assets being seized. These funds are used for contract services, equipment, training, and special police investigations. These funds are one-time monies; the amount and frequency of these funds are not guaranteed. Allocating these funds is carefully thought out prior to expenditure.

Asset forfeiture money must meet qualifying criteria to be eligible for transfer to the police department. Federal Guidelines exist limiting the expenditure of this money.

Boat Patrol Grant
237 02110
The Boat Patrol provides law enforcement services to the open waters and harbor area of the city of South Lake Tahoe and mutual aid to surrounding jurisdictions that share a boundary of Lake Tahoe. The boat officers receive supplemental specialized training specific to this assignment. Funding for the Police Boat Patrol program varies on amount granted by California Department of Boating and Waterways, El Dorado County Vessel Tax revenues and the general fund. Historically, the marine unit was staffed by reserve officers, classified as retired annuitants.

However, in order to comply with CalPERS, Council approved 2 FTEs in order to staff the boat in the summer with full time officers. Some of the services provided by our boat patrol include:
• Law enforcement patrol
• Lake-wide outside agency assist
• Rescue/recovery operations
• Crime prevention
• General law enforcement investigations
DRAFT

205
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA • Vessel assist
• Vessel collision investigation
• Boater education
• PFD distribution
Law Enforcement Specialized Unit Grant
238 02110
This program funds a collaborative effort between the SLTPD and Vista Rise Collective (formerly Live Violence Free) to use an integrated community-oriented approach to address domestic violence. The detective provides investigative expertise of criminal cases and works with an Advocate from Vista Rise Collective assigned to a Domestic Violence Response Team.

This program provided funds for Vista Rise Collective to provide advocacy, support, assistance, and outreach to victims of Domestic Violence. In addition, a portion of these funds accompanied by matching funds are applied towards the salary and benefits of one Police Detective (FTE) as well as minimal domestic violence related overtime expenses generated by the PD Joint Dispatch Center. Dispatchers are responsible for fielding calls from victims and facilitating police and medical emergency response. Additionally, dispatch may summon or refer advocacy services for domestic violence and/or sexual assault victims. Funding for this grant expires on 12/31/2026. We intend to reapply for this grant should it be available for the calendar year 2027.

Opioid Abatement Program
290 02110
The Opioid Abatement Program is funded by Opioid Settlement Funds. Money from these funds can only be used for Opioid Remediation such as care, treatment, and other programs that address the misuse and abuse of opioid products, treat or mitigate opioid use or related disorders, and mitigation of other alleged effects of the opioid epidemic. The funds in this program may only be used for Core Strategies and Approved Uses. California has identified six High Impact Abatement Activities on which at least 50% of the funds must be spent.

Law Enforcement expenditure of these funds must fall into one of seven categories; education, diversion, overdose response, naloxone purchase and distribution, correction treatment and transition, drug takebacks, and opioid wellness for first responders.

SLTPD has partnered with Barton Memorial Hospital to identify best practice evidence-based uses for this grant within the identified Core Strategies, Approved Uses, and High Impact Abatement Activities to mitigate opioid abuse.

COMMUNITY SERVICES OFFICE (CSO) DIVISION
Code Enforcement
100 02140
The Code Enforcement account funds one (1) Community Service Officer Supervisor, a portion of a full-time Administrative Assistant, one (1) full-time Code Compliance Investigator, four (4) full-time Community Services Officers handling Code Enforcement, Nuisance Abatement, Vacation Home Rental Enforcement and Vehicle Abatement. This division also partially funds four (4) Parking Ambassadors.

This division sees consistent employee turnover as it acts as a developmental pipeline for local workforce and employee retention.

This account was established for 2015-16 budget to consolidate four Parking Management Programs and one Community Code Enforcement accounts. At that time, the City's paid parking program was dissolved; however, the function of parking enforcement remains for city-wide parking enforcement.

This account receives parking fines generated from contractual enforcement obligations at Crescent V (Village Center shopping center) as well as fines from enforcement on Bellamy Court. Half of two Parking Ambassadors are funded from this citation revenue.

DRAFT

206
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA The Community Service Officers also issue administrative citations for the Building Department as well as the Fire Department.

Vacation Home Rental Program
218 05330
The City initially adopted the Vacation Home Rental (VHR) Program in 2003 in response to community concerns.

Over time the number of vacation homes has steadily grown and in response the City modified and created a set of policies and regulations to provide clarity for the processing or new applications, renewal of existing licenses, and notification of surrounding neighbors to ensure public participation, while maintaining the residential character.

Currently the City's Police Department reviews applications and issues permits pursuant to the amended city code while the Development Services Department continues to conduct inspections.

During development of the current VHR program ordinance, City Council authorized four (4) FTE Community Service Officers (one of which is vacant) and one (1) Community Service Officer Supervisor, for the purpose of VHR enforcement.

Vehicle Abatement
242 03802
As part of their assignment, the Community Service Officers respond to and identify vehicles as abandoned in accordance with the City Code. The owners are notified of pending action. The CSOs coordinate with contract tow companies to remove abandoned or junk vehicles and then notify DMV of vehicles to be destroyed. The CSOs maintain files on all identified vehicles for annual audit. Submit quarterly reports to El Dorado County Joint Powers Authority (JPA). This budget account partially funds, and is administered by, the Community Services Office. Partial reimbursement for the vehicle abatement process is funded by a portion of vehicle registration through California DMV. This fund is subject to participatory fluctuations based on countywide usage.

Nuisance Abatement
243 03803
The Community Service Officers process all complaints of nuisances as identified in the City Code; prepare correspondence notifying property owners of identified nuisances; prepare cases for hearing by the Zoning Administrator; post all properties with notices of identified nuisances; present cases at Zoning Hearings; coordinate the abatement of the nuisance. Additionally, CSOs coordinate action and programs to remove graffiti. This budget account partially funds, and is administered by, the Community Services Office.

Parking - Bellamy Court
510 05440
This account was established in June of 2011 to provide support for the paid parking program on Transit Way and Bellamy Court. This parking management area has been expanded to include parking on both the east and west sides of Bellamy Court for a total of 62 spaces. 2023 saw the replacement of obsolete parking meters on Bellamy.

Enforcement of parking on Bellamy Court is handled by the Parking Ambassadors.

Parking Garage Operations
520 05320
The City's public parking garage provides nearly 400 parking spaces adjacent to Heavenly Village and The Gondola.

The garage has been improved to include automated payment capabilities and increased marketing. Daily operations are managed by the Police Department, which has also been working to improve the garage’s structural and technological infrastructure. Completed improvements include the upgraded Parking Access and Revenue Control System (PARCS), designed to make parking garage as seamless as possible while reducing lost revenue, as well as the addition of available space display. In FY 2026-27, the Department plans to add new lighting and repaint the garage to improve safety and aesthetics, subject to available funding.

DRAFT

207
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Two (2) FTE Parking Ambassadors are funded from this account. Half of two other Parking Ambassadors are funded from this account.

Clean Community
241 03801
Clean Community Program removes litter from highly visible locations along public roadways and in neighborhoods, issues notices for trash violations and provides education and special events including the annual Community Cleanup Day, Coastal Cleanup Day as well as Earth Day.

Clean Tahoe contracts with the City and El Dorado County to conduct these services. Clean Tahoe Staff is comprised of a Program Manager, Program Assistant and two Field Assistants. These are not City or County employees. The budget in this account is administered by the Community Services Office.

City-Wide Strategic Priorities Supported
Strategic Priority 2 - Efficient Government

2.7 Allow the deployment of new technology that is scientifically safe.

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).

Strategic Priority 3 - Ensure Public Safety
Strategic Priority 5 - Improve Transportation

5.1 Improve scooter safety for users and non-users.

5.2 Complete the conceptual US50 Corridor Planning Study including transit options and crossjurisdictional coordination (to include gondola, widened bike lanes, speed reduction, and Y mobility hub).

5.7 Evaluation of city-wide parking management strategies including potential expansion of paid parking and reduction of parking requirements.

FY 2025/26 Department Accomplishments

1. Power DMS software acquisition has streamlined personnel complaints, field training, use of force, and background investigations.

2. One (1) Police Trainee completed the academy and field training; one (1) Lateral Officer hired and on training; three (3) Police Trainees began academy in July 2026.

3. Admin Division remains in compliance with storage and retention of historic police files.

4. Admin Division worked with City Clerk to update Citywide retention policy.

5. Hired four (4) VHR Community Service Officers and one (1) CSO Supervisor.

6. Continue to revamp VHR application and enforcement program.

7. Hired four (4) new hearing officers for administrative citation hearings.

8. Procurement process completed to replace armored vehicle.

9. Accepted public radio system.

10. Completed landscaping of police department entrance with the assistance of Parks & Recreation.

11. Bicycle Registration System online.

12. Implemented more robust succession planning, leadership, and mentoring processes.

13. Increased public visibility of police presence.

14. Appointed officer to the FBI Safe Streets Task Force assignment.

FY 2026/27 Department Goals and Objective

1. Work out bugs with public radio system.

2. Full dispatch staffing.

3. Full sworn officer staffing.

4. Remodel police department gym with the assistance of the POA.

5. Finish police department interior painting.

6. Complete PD roof replacement and evidence ventilation system upgrade.

DRAFT

208
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA

7. Complete covered parking solar panel project at the PD.

8. Complete PD parking lot drainage, grading and paving.

9. Maintain healthy workforce.

10. Decrease snow related collisions within police department vehicle fleet.

11. Stop the bleed training for police department professional staff.

12. Complete training for all CSOs and professional staff on basic self-defense.

13. Complete addition of lighting and new paint to parking garage.

14. Continue to implement more robust succession planning, leadership, and mentoring processes.

15. Continue participation in FBI task force TFO position.

16. Increase police department social media presence.

Performance Measures
Strategic Priority 3: Ensure Public Safety
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Reduce vacancy rate % (injury and unfilled). 20.5% 10% 10% Department Goal 1: Bring the Police Department to Full Staffing Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Patrol division fully staffed. 90% 90% 100%
Dispatch Center fully staffed. 78% 80% 100%
Community Service Office Division fully staffed. 75% 90% 100% Parking Ambassadors fully staffed. 75% 100% 100%
K9 Team re-established. 50% 0% 100%
School Resource Officers assigned. 50% 100% 100%
Number of employees on temp injured status. 2 1 0
Number of vacancies unfilled - patrol, dispatch, CSO, PA. 9 4 0 Number of new employees hired. 10 7 6
Department Goal 2: Complete Implementation of Records Management System Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
TIMS system online and historic training data uploaded. 100% 100% n/a Storage and retention of historic police files. 100% 100% ongoing Department Goal 3: Complete Radio System Upgrade and Move to New System Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Public Safety Radio System replacement completed. 95% 99% 100% Department Goal 4: Complete Build Out of Parking Enforcement Program Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Parking Ambassador enforcement citywide. 75% 100% 50%
Department Goal 5: Continue Task Force Officer (TFO) Position Measure
2024/2025
Actual
2025/2026
Target
2026/2027
DRAFT
Target

209
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Continue to assign SLTPD Detective to TFO position to
fill void from the loss of SLEDNET. 100% 100% 100%
Department Goal 6: Improve Police Department Social Media Engagement Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Increase Social Media followership. 18,684 19,930 20,000 DRAFT

210
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Safety - Police Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 2,268,819 2,698,593 2,551,756 2,514,364 2,694,610 7% 180,246 Grants - - - - - - -
Other Financing Sources 358,318 667,331 1,982,817 419,550 448,812 7% 29,262 Revenues Total 2,627,137 3,365,924 4,534,573 2,933,914 3,143,422 7% 209,508 Expenditures
Personnel Services 11,443,993 13,084,245 14,648,919 15,259,631 15,824,047 4% 564,416 Contractual Services 134,257 211,013 220,873 188,200 200,200 6% 12,000 Other Operating 749,049 802,558 802,492 865,166 872,716 1% 7,550 Capital Outlay 509,237 410,892 1,694,897 510,028 424,520 -17% (85,508) Debt Service/Leases - - 189,921 - - - -
Transfers Out - - - 2,000 2,000 - (0)
Expenditures Total 12,836,536 14,508,708 17,557,102 16,825,025 17,323,483 3% 498,458 Net Rev (Exp) General Fund (10,209,399) (11,142,784) (13,022,529) (13,891,111) (14,180,061) Special Revenue Fund
Revenues
Operating Revenues 2,801,889 2,665,926 3,453,924 4,250,898 3,485,242 -18% (765,656) Grants 375,747 232,214 249,912 230,937 143,006 -38% (87,931) Other Financing Sources 776,438 762,000 693,926 841,470 598,000 -29% (243,470) Revenues Total 3,954,074 3,660,140 4,397,762 5,323,305 4,226,248 -21% (1,097,057) Expenditures
Personnel Services 938,738 888,024 897,309 1,840,924 1,842,839 0% 1,915 Contractual Services 169,787 166,282 470,049 858,169 816,864 -5% (41,305) Other Operating 496,494 534,487 110,588 682,403 651,588 -5% (30,815) Capital Outlay 571,484 650,407 801,156 1,772,153 934,000 -47% (838,153) Debt Service/Leases - - - 2,000 2,000 100% -
Transfers Out 1,137,818 2,127,216 1,259,479 1,129,910 766,855 -32% (363,055) Expenditures Total 3,314,321 4,366,417 3,538,581 6,285,559 5,014,146 -20% (1,271,413) Net Rev (Exp) Special Revenue Fund 639,752 (706,277) 859,181 (962,254) (787,898) Enterprise Fund
Revenues
Operating Revenues 1,450,594 1,395,871 1,255,655 2,246,000 1,943,000 -13% (303,000) Grants - - - - - - -
Other Financing Sources 22,500 - 5,000 150,000 - -100% (150,000) Revenues Total 1,473,094 1,395,871 1,260,655 2,396,000 1,943,000 -19% (453,000) Expenditures
Personnel Services 724,840 599,083 446,603 357,816 389,197 9% 31,381 Contractual Services 162,674 409,443 128,001 150,000 145,000 -3% (5,000) Other Operating 181,833 190,277 223,515 1,180,075 1,388,475 18% 208,400 Capital Outlay 231,703 290,198 305,474 209,500 546,500 161% 337,000 Debt Service/Leases 59,504 70,177 68,747 75,000 75,000 0% - Transfers Out 200,000 85,000 75,000 225,000 620,000 176% 395,000 Expenditures Total 1,560,554 1,644,179 1,247,341 2,197,391 3,164,172 44% 966,781 Net Rev (Exp) Enterprise Fund (87,460) (248,309) 13,315 198,609 (1,221,172) FTE's
DRAFT
68 69 71.1 74 76 3%

211
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Fire Department
Core Services
South Lake Tahoe Fire Rescue's mission is to serve our community with compassion, professionalism and honor.

We accomplish this through our guiding principles:
• We are committed to the protection of life, property and the environment at South Lake Tahoe. • We believe the community, the pristine lake and the citizens and visitors are the reason for our existence. • We will foster and sustain the trust of the community, and will consistently protect that confidence through our professionalism, competence, attitude, conduct and actions. • We will serve our community with honesty, fairness and integrity. • We will pursue safe, effective, timely, caring, standardized and economic solutions to our residents and visitors emergencies.
• We will provide professional, skilled and courteous customer service at all times.

The Fire Department provides fire suppression, emergency medical response, and a variety of emergency and nonemergent responses to our community. Our commitment to residents and visitors in need is that we will respond staffed paramedic engine and truck companies with three personnel, a Captain, an Engineer and a Firefighter/ Paramedic and resolve or assist them in the resolution of their emergency. We have found that individuals activate the 911 system when they need assistance and do not know where to turn for help. In the calendar year 2025 the Fire Department responded to 3,154 calls for service; 1907 or 60% were for medical emergencies, 747 or 24% were for public service calls and 54 or 3% were for fire calls. The City of South Lake Tahoe has an above average number of public service calls which include a variety of events including smoke/carbon monoxide alarms, helping someone back into bed after a fall or general smoke checks within the area. These public service calls provide our employees an opportunity to provide superior customer service to those in need. Our fire calls are consistent with the National average of 1-3 % of fires in jurisdictions with a population of 49,000 or less. Fire loss for 2025 was estimated at $259,675 (very low by comparison to previous years). In 2025 we responded to out-of-jurisdiction wildland fires fulfilling our commitment to the Lake Tahoe Regional Fire Chief's Association as well as the State of California's Master Mutual Aid Agreement. Our current roster is comprised of 41 full time employees to provide daily staffing of two 3-person Paramedic Engines, one 3-person Paramedic Truck company, an on-duty Battalion Chief and administrative positions. We maintain three shifts and also staff seven part-time positions for Defensible Space Inspectors and a Chipping crew. The Fire Department updated our Strategic Plan as of June 2025.

The Fire Department is divided into 6 budget divisions: Administration, Suppression, Special Operations, Prevention, Training, and Emergency Medical Services.

Administration
100 02210
Fire Administration is staffed with the Fire Chief, Deputy Chief, and Administrative Assistant and is responsible for budget management, personnel management, fire department operations, and administrative oversight for the Fire Department. Fire Administration manages a budget of $14,808,810 and a total workforce of 41 employees. Fire Administration also represents the department and City in regional endeavors, such as cooperative response agreements with State and Federal forest agencies, mutual aid agreements, local and county preparedness groups, and other regional approaches to services. The Fire Chief serves as the City of South Lake Tahoe's emergency operations center manager and coordinates annual Emergency Operations Center drills and trainings.

Suppression
100 02220
The Suppression Division is staffed with 37 positions. The City provides a minimum daily staffing level of two 3- person paramedic engines, a 3-person paramedic truck company, and a Battalion Chief for a total of 10 personnel DRAFT

212
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA on duty as a minimum. Generally, we have one person on vacation each day but on days when everyone is at work, we have four (4) personnel assigned to Station 2 where a ladder truck was placed in service during the fall of 2020.

This division provides boots on the ground for all emergency response, maintains operational readiness through facility and apparatus maintenance, individual and team training, pre-incident planning and by participating in mutual aid response through an agreement with the Lake Tahoe Regional Fire Chiefs Association as well as the State of California. Emergency Response, Fitness and Training are the overall priorities within the Suppression Division.

Special Operations
100 02230
The Fire Special Operations division has five (5) basic components: Rescue, Hazardous Material Response, Arson Investigation, Public Education and Tactical Emergency Medical Services. All work is performed by suppression personnel. The City of South Lake Tahoe has several rescue challenges which include water rescue, ice rescue, rope rescue, heavy and technical rescue scenarios. Our location dictates that we protect those on the lake, in the mountains and within our urban environment. Our firefighters must have a variety of skills and equipment to meet those challenges. We also respond to all hazardous materials calls in conjunction with Law Enforcement. The Fire Department is responsible for determining cause and origin for all fires. We take great pride in educating our citizens in CPR, wildland fire prevention and specific safety tips for living in the Lake Tahoe Basin. Our engine paramedics also work alongside the Police Department with Tactical EMS where medics are trained and work with the SWAT Team. Several years ago, local citizen Lisa Maloff donated a brand-new rescue boat to SLTFR to help reinstate our water rescue program. Our water rescue program has been successful in the rescue of stranded boaters or citizens that experience trouble in the frigid waters of Lake Tahoe. The City is responsible for water response one mile out from shore from Stateline to the Tahoe Keys; however we are routinely requested for mutual aid response all over the lake. The United States Coast Guard is responsible for the lake as a whole and has a Coast Guard Station in Tahoe City.

Fire Prevention
100 02240
The Fire Marshal duties have been assigned to Fire Marshal/Battalion Chief who reports directly to Deputy Chief of Operations. This command staff design allows for much better span of control within the upper ranks of the department. The Prevention Bureau is also bolstered by a stronger group of Defensible Space Inspectors. Our Fire Inspector II reports directly to the Fire Marshal. We are planning to bolster our inspection capability by adding a Fire Inspector I to the Prevention Bureau. Among other duties the Fire Marshal also manages public outreach and education. We have had several accomplishments in the Prevention Bureau. Most notably we were awarded as a sub-recipient of a grant awarded to Lake Valley Fire in 2025, which will last until late 2028. This grant was awarded by the California Tahoe Conservancy for $3.2 million for fuels work and capacity building on the South Shore. We split the award and received $1.6 million to fully fund a Fuels Division Chief who manages all fuels projects in and around the City in cooperation with several agencies around the lake. Our defensible space ordinance is still one of the most strict defensible space ordinances in the state. El Dorado County has recently adopted the same requirements in their ordinance.

Fire Training and Safety
100 02250
Training is the backbone of any Fire Department and is an extremely high priority for South Lake Tahoe Fire Rescue.

We have a young and energetic department that prides itself on skilled and well-trained response. Training is the best and safest way to ensure competency from the probationary firefighter level to the rank of Chief Officer who manages command and control of larger events. This program provides funding of ongoing safety training for firefighting, emergency response and safety within the Department, as well as providing professional development to all personnel. This includes but is not limited to testing services for new and existing employees, travel costs in the form of meetings and seminars, and training materials for in-service, field and classroom settings. Firefighters are required to train a minimum of 2 hours every day. Having a classroom/training center is a vital component of DRAFT

213
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA our training regimen and has been beneficial for the Police Department to use on a regular basis as well. This year's budget continues to reflect our commitment to command and control training.

Emergency Medical Services (EMS) Division
236 02262 - EMS
The EMS Division supports our paramedic engines, ladder truck, and rescue boat. The City currently charges a first responder fee for medical response, realizing $142,644 in 2025. These funds directly support training, certification and equipment for the department. In 2025 Emergency Medical response accounted for 60% of the calls. Fast arriving paramedic crews with SLTFR in conjunction with the Cal Tahoe JPA ambulance crews support the County's Emergency Medical Services (EMS). The change from transport to paramedic-based truck and engine companies continues to help our recruitment and retention program.

Fire Prop 172 Safety Sales Tax
222 02210
This program provides a funding source for Fire Department operations through the acquisition of equipment. This is a critical funding source to replace the apparatus and equipment needs for an organization that has a full variety of risks including high-rise buildings to wildland urban interface firefighting challenges. We took delivery of a new Type I Fire Engine from Pierce Manufacturing in December of 2023 as well as a new Type III Wildland Fire Engine from BME Apparatus in the spring of 2024. We have a new Type I Fire Engine on order from Pierce scheduled for delivery in early 2030.

Fire Vehicle Replacement Program
213 02210
This program provides the budget resource to purchase fire apparatus/vehicles by supporting either outright purchases or debt service programs needed for acquisition. The Department has developed a Strategic Plan for the next five years which is supported by our Business plan outlining the capital needs of the fire department.

Fire Defensible Space Inspection Program
215 02230
Our Defensible Space Inspection Program is funded through the Tahoe Resource Conservation District (TRCD) by way of a grant provided by the Southern Nevada Public Lands Management Act. Our Defensible Space Inspectors are seasonal and assist our Prevention and Fuels Divisions. Their services are free to the public and we use them in an educational capacity to help residents make their homes and property as fire safe as possible. We have had great success with the program and will continue to provide this service for the foreseeable future. It should be noted that our chipping crew is funded in a similar manner and they also work seasonally providing free curbside chipping on the South Shore. Recently they have also been tasked with assisting Assembly Bill 38 home inspections which helps lighten the work load within the Prevention Bureau.

Fuels Reduction Capacity Planning
215 02270
This represents a new division within the fire department and is headed by a Division Chief that manages our chipping crew as well as the defensible space inspectors (our inspectors are able to work under both the Fuels Division and the Prevention Bureau). The Fuels Division is responsible for fuels reduction projects, associated grants, and managing the resources both internal and external doing the actual work. Chief Manning is working with several local, state and federal agencies to coordinate these projects and build capacity for fuels reduction on the south shore. Funding for this position was initially guaranteed through November 1st of 2027 and has now been extended to late 2028. During the next three years we will also explore other outside funding opportunities to keep this position fiscally sustainable in the future.

DRAFT

214
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA City-Wide Strategic Priorities Supported
Strategic Priority 3 - Ensure Public Safety

3.2: Seek grants and support legislative policies for Wildland Urban Interface, defensible space, and home hardening funding.

3.3: Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States Forest Service (USFS) and California Tahoe Conservancy (CTC).

3.4: Continue to modernize wildfire preparedness and emergency evacuation plan in coordination with neighboring jurisdictions.

FY 2025/26 Department Accomplishments

1. Completed a SWOT Analysis with full participation from all members to drive our strategic and business plan over the next several years.

2. Completed renovations at Fire Stations 1, 3 and the Training Center.

3. Instituted regional battalion level drills with all neighboring agencies.

4. Updated and renewed mutual aid agreements with Lake Valley, Tahoe Douglas and Cal FIRE.

FY 2026/27 Department Goals and Objective

1. Complete the Communications overhaul alongside the Police Department, Dispatch and IT.

2. Increase minimum staffing on Truck 2 from 3 personnel to 4.

3. Succession planning for Admin staff to include new ½-time admin assistant.

Performance Measures
Strategic Priority 3: Ensure Public Safety
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

3.2 Seek grants and support legislative policies for
Wildland Urban Interface, defensible space, and home
hardening funding.
75% 75% 99% *never
complete

3.3 Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States
Forest Service (USFS) and California Tahoe Conservancy
(CTC).
25% 50% ongoing

3.4 Continue to modernize wildfire preparedness and
emergency evacuation plan in coordination with
neighboring jurisdictions.
50% 75% ongoing
Grant funds received for wildfire prevention. $5,965,400 (past 3 years) $4,919,682 $2,066,083
Department Goal 1: Update Standards of Cover Document and Strategic Plan document Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Demographics, call volume by type, and response
metrics collected and analyzed.

DRAFT
20% 50% 75%

215
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Department Goal 2: Design and Approve a Public Safety Pier Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Work with TRPA on design and process to build a workable plan for the public safety pier. 50%* 50%* 75% *Temporarily stopped for TRPA requirements with property owners.

Department Goal 3: Remodel Fire Station 3
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Work with Public Works on the Capital Improvement
Plan to establish an affordable design. 100% 100% n/a
Multi-year replacement project progress. 10% 20% 50%
Revenues and Expenditures by Fund Type and Category
Public Safety – Fire Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 446,538 630,949 846,628 1,105,120 1,189,176 8% 84,056 Grants - - - - - - -
Other Financing Sources 1,455,552 1,671,771 1,499,291 2,329,178 1,941,668 -17% (387,510) Revenues Total 1,902,090 2,302,720 2,345,919 3,434,298 3,130,844 -9% (303,454) Expenditures
Personnel Services 8,762,352 10,191,707 11,066,881 11,439,154 12,175,056 6% 735,902 Contractual Services 53,681 61,917 94,618 886,069 780,193 -12% (105,876) Other Operating 704,818 602,805 490,852 788,335 566,210 -28% (222,125) Capital Outlay 352,547 187,614 127,489 123,002 122,500 0% (502) Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 9,873,398 11,044,043 11,779,840 13,236,560 13,643,959 3% 407,399 Net Rev (Exp) General Fund (7,971,308) (8,741,323) (9,433,921) (9,802,262) (10,513,115) Special Revenue Fund
Revenues
Operating Revenues 783,449 1,253,098 823,093 740,000 735,000 -1% (5,000) Grants 95,234 236,699 660,998 2,409,198 2,055,599 -15% (353,599) Other Financing Sources 859,100 23,751 156,445 1,160,484 60,000 -95% (1,100,484) Revenues Total 1,737,782 1,513,548 1,640,536 4,309,682 2,850,599 -34% (1,459,083) Expenditures
Personnel Services 50,930 173,511 468,213 871,358 834,469 -4% (36,889) Contractual Services 38,125 26,671 167,520 1,196,097 664,530 -44% (531,567) Other Operating 58,066 66,735 76,510 109,235 102,971 -6% (6,264) Capital Outlay 48,602 1,074,535 109,980 1,465,177 275,975 -81% (1,189,202) Debt Service/Leases - 156,120 47,369 - - - -
Transfers Out 903,404 322,875 263,359 1,934,958 532,368 -72% (1,402,590) Expenditures Total 1,099,127 1,820,447 1,132,952 5,576,825 2,410,313 -57% (3,166,512) Net Rev (Exp) Special Revenue Fund 638,656 (306,900) 507,584 (1,267,143) 440,286 FTE's
DRAFT 41.00 41.50 42.00 42.00 43.00 2%

216
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT

217
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Public Works
Department
DRAFT

218
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Public Works Department
Core Services
The Public Works Department comprises seven operating divisions: Administration, Engineering, Street Maintenance, Fleet Maintenance, and Facilities Maintenance. These operating divisions deliver core services in support of the City's strategic initiatives, including capital project implementation, stormwater management, compliance with the City's municipal stormwater discharge permit, roadway maintenance, snow removal, road rehabilitation, maintenance of facilities, preservation of City facilities, provision of safe public spaces, and fleet services supporting all City Departments.

The Public Works Department is funded through multiple funding sources, including the General Fund, Gas Taxes, State and Federal Grants, Assessment Districts, and Permit and Inspection fees. Over the last several years, grant funding has helped to offset costs and reduce the Department's general fund budget. While grants have significantly helped offset the cost of implementing priority capital improvement projects, the Public Works Department is also focused on determining asset maintenance needs and evaluating funding options for infrastructure upgrades and repair as a strategic priority.

Public Works Administration
100 03010
The Administration Division is responsible for coordinating assistance to the citizens of the city of South Lake Tahoe. The administration division provides fiscal oversight, budgetary management and clerical support for the Public Works Department and other regulatory and coordination responsibilities. The Administration Division responds to citizen's requests, traffic engineering and traffic calming requests, drainage issues, and other requests/inquiries. The Administration Division also supports other City Department, including Police, Parks, Fire, Sustainability Program, and Development Services Capital Improvement Program projects and deliveries.

ENGINEERING DIVISION
The Engineering Division comprises three functional areas: Engineering Services, Stormwater Management, and Capital Improvement Program and Facilities Program. The Division includes planning, design, bidding, construction management and inspection for Environmental Improvement Projects (EIP) and Capital Improvement Projects (CIP). Throughout project delivery, the Division provides all aspects of project management, including preparing grant applications for project funding, public outreach, managing consultants and contractors, permitting, construction management, quality assurance, and reporting. The Department also coordinates with Caltrans, utility companies, and other agencies concerning construction projects located within the city.

Engineering Division coordinates with the Metropolitan Planning Organization (MPO) for the Tahoe Basin. The local MPO is the Tahoe Regional Planning Agency (TRPA), which operates its transportation planning functions as the Tahoe Metropolitan Planning Organization (TMPO). The TRPA/TMPO handles long range regional planning, manages and distributes federal and state transportation funds, and determines which major road, transit and bike projects get approved. The MPO works directly with Caltrans to allocate and appropriate Federal Highway Administration (FHWA) federal grant funding through the Regional Grant Program (RGP) competitive grant application process. Engineering Division staff assures the City's high priority transportation and Environmental Improvement Program (EIP) projects are included in the TRPA Regional Transportation Program as projects eligible for FHWA program funding. To qualify for FHWA funding, Engineering ensures high priority projects are added to the Federal Transportation Improvement Project (FTIP) list. Engineering Division project managers prepare competitive RGP applications to acquire federal funding for planning, environmental permitting, Project plans, easement & land acquisitions, construction management, and construction of Project improvements. Federally funded grants must be administered in strict accordance with Caltrans' Local Agency Procedures Manual (LAPM) to assure the project grant funding is expended in accordance with federal requirements DRAFT
.

219
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Engineering, Design, and Construction Group
100 03210
The Engineering group designs and constructs transportation projects, roadway pavement rehabilitation, and bicycle and pedestrian facilities. The Engineering group coordinates with the Stormwater Management and Capital Improvement Program team leaders for coordinated planning, design, and construction of improvements.

The Road Rehabilitation program is run by the Engineering group. The goal of the program is to provide roadways that are safe, effective, and in good repair, which can be utilized by all user modes. The program includes pavement preservation and rehabilitation of roadways, bike trails, and sidewalks. The program also incorporates the repair of drainage infrastructure, underground utilities, ADA upgrades, and complete streets elements. On an annual basis, the group reviews and updates the City's paving plan, reviews the current roadway pavement condition index, and administers the annual Road Rehabilitation Project. The Road Rehabilitation program is funded by a combination of Measure S sales tax, state gas tax, and utility reimbursement agreements.

The Engineering group provides engineering services for review and issuance of permit applications, including encroachment permits, grading, excavation permits, transportation permits, subdivision, lot line applications, right-of-way abandonment applications, building permits, planning permits, and BMP retrofits.

Stormwater Management Group
245 03215
The Stormwater Management Program, mandated by federal and state laws and regulations, focuses on reducing pollutants in stormwater discharges and urban runoff (protecting Lake Tahoe and local streams which are a significant focus for our tourist-based economy), and ensuring that stormwater discharges within the City's jurisdictional boundaries do not cause or contribute to violations of water quality standards. Every year, stormwater runoff generated from streets, private, and public properties within the City boundaries flows into City Stormwater infrastructure. The Lake Tahoe Total Maximum Daily Load (TMDL) identified fine sediment carried in the city's urban runoff as the significant source of Lake Tahoe's annual fine sediment load, contributing to the loss of clarity and increased algal growth in Lake Tahoe. The Stormwater Management Group administers the Program by developing strategies and funding plans to implement programs needed within municipal operations, construction, commercial, industrial and residential sectors to prevent and reduce the discharge of pollutants in stormwater.

The group also administers the City's Stormwater Management Plan (SWMP) to comply with the City's municipal stormwater discharge permit, issued by the Regional Water Quality Control Board, Lahontan Region (Lahontan).

Additionally, the Stormwater Management group has assisted the Bijou Golf Course with groundwater monitoring, data analysis, and reporting required by the Lahontan mandated Waste Discharge Requirements (WDR) for the Bijou Golf Course.

In the upcoming fiscal year, the Stormwater Management Group's budget reflects a focus on the activities required to achieve the increasingly stringent TMDL load reductions, in addition to construction and business inspections, increased road maintenance activities, and stormwater treatment facility inspections and maintenance identified in the SWMP and Pollutant Load Reduction Plan. The City will continue implementing water quality improvement projects to comply with the TMDL requirements and Tahoe Regional Planning Agency (TRPA) requirements and achieve maximum development allocations from TRPA. The City seeks to cost-effectively maintain stormwater basins and channels and provide vegetation management, trash clean-up, and other visual improvements to ensure City-owned stormwater basins are not providing visual cover for homeless and vagrant related activities. In Fiscal Year 2024/25, the City successfully obtained 654 credits of which 647 were required. In Fiscal Year 2025/26, the credit target rises to 800. Having funds for maintenance is essential to helping the City continue to meet this rising threshold.

In 2022, the Stormwater Management Group completed an inventory of high-risk underground storm drain infrastructure with the highest probability of failure and is developing an approach to address the majority of these high-risk pipes located throughout the City. However, due to historically high lake levels, this work to investigate and replace these underwater pipes has been delayed until drier years when lake levels recede and work to camera, inspect and replace these pipes will be more costs effective.

DRAFT
The Stormwater Management Group is also working

220
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA to replace existing failing pipes prior to or in conjunction with the annual road rehabilitation project to prevent the newly paved roads from being cut into when an existing aging storm drain fails. The group was successful in obtaining funds to initiate an update to the Drainage Master Plan in FY 2025/26 to address erosion control and flooding concerns throughout the City and investigate potential locations for future detention and retention basins. 301 - Capital Improvement Program and Facilities Program Group The Capital Improvement Program and Facilities Program group develops and administers the 5-Year Capital Improvement Program (CIP). The group provides project development and project management services and works closely with other divisions and groups within the Public Works Department, particularly the Engineering and Stormwater groups. The group plans, designs, and constructs facilities and facility upgrades. New facilities include the new Multi-generational Recreation Center, 56-acre master plan, upgrade of fire stations, upgrades of Police Department, Ice Arena, Maintenance Facilities, EV Charging Stations, and Solar Projects.

The CIP program creates one-year (funded) and unfunded but essential projects for City Departments. The group develops financing mechanisms for the CIP program in coordination with the City Manager's office and Finance Department.

Capital Improvements are often referred as the bricks and mortar of infrastructure that all cities and towns need to provide essential services to current residents and support changing community needs. Streets and roads, fire and police stations, drainage systems, parks and landscape beautification projects, and major equipment purchases are all capital improvements. Capital improvement projects are defined as $50,000 or greater in value and providing at least seven years of service life.

The list of potential projects for inclusion into the program comes from a variety of sources, including department requests, plans for facility construction and renovations, long-term capital replacement programs, citizen requests, General plans, Community plans, Master plans, condition assessments and projects for which grant funds are presented in the CIP section of the budget.

Programming capital projects over time can promote better use of the City's limited financial resources and assist in the coordination of public and private development. In addition, the programming process is valuable as a means of coordinating and taking advantage of joint planning and development of projects where possible. The underlying strategy of the program is to plan for the funding to support the design, acquisition, construction, replacement, and maintenance of public assets necessary for the safe and efficient provision of public services and operations. While the program serves as a long-range plan, it is reviewed and revised annually based on current circumstances and opportunities.

The CIP does not appropriate funds; instead, it functions as a budgeting tool, supporting the actual appropriations made by the City Council through the budget adoption process. As a basic tool for scheduling anticipated capital projects and capital financing, the CIP is a key element in planning and controlling future debt service requirements.

For this reason, the CIP includes some projects where needs have been defined, but specific solutions for funding have not been identified.

STREET MAINTENANCE OPERATIONS DIVISION
This Division provides street maintenance for 257 lane miles of road, maintains over 7,700 signs and post markers, inspects, cleans and maintains 2000+ drainage inlets, vaults, infiltration basins, and pipes essential to compliance with the City of South Lake Tahoe Stormwater Management Program. Street Maintenance operations also provide stop-gap asphalt repairs and maintenance for City streets. Staffing is split between 6-months Street Maintenance and 6-months Snow Removal.

Gas Tax
201 03510
Gas Tax is the money received from the State of California per the Streets and Highways Code to construct and maintain streets and roads. The City uses the funds for asphalt maintenance and all related expenditures.

DRAFT

221
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Snow Removal
207 03610
Provide safe and efficient snow removal services for City streets and generate clear, traversable routes for emergency services, citizens, businesses, school routes, solid waste collection and visitors. Fifty percent (50%) of specific snow removal expenses are reimbursed through the State of California Gas Tax.

The city of South Lake Tahoe receives an average of 201 inches of snowfall per year and may have up to 100,000 visitors in town at any given time. These conditions can create a potentially challenging environment for snow management operations.

Snow Removal Equipment
208 03610
A Joint Powers Agreement (JPA) with El Dorado County permits them to collect $20.00 per improved parcel within County Service Area (CSA) #3, which includes improved parcels within the city limits. The City collects approximately $234,000 per year from the County under the JPA.

Stormwater Maintenance - Street Sweep
245 03805
Street Sweeping collects all the debris and sediment during the non-snow season, usually spring through autumn.

The amount of material collected is tracked to illustrate the effort to reduce pollutants carried in urban runoff into Lake Tahoe. Street sweeping contributes one of the largest credits for the City in the TMDL crediting program. Of the 647 credits required in Fiscal Year 2024/25, the road registration that evaluates the effectiveness of street sweeping obtained 430 credits.

Stormwater Maintenance - Snow Street Sweep
245 03806
This account tracks the expenditures for street sweeping during the snow season (abrasives reclamation), usually November through April. Fifty percent of these expenditures are reimbursed from the State of California Gas Tax Fund. The City of South Lake Tahoe is one of twelve communities that receive this reimbursement.

Winter street sweeping is the most cost-effective means for recovering sediment (traction sand) from roadways before it can be pulverized into fine sediment particles by vehicle traffic. Winter street sweeping is a critical component in the City's effort to reduce the amount of fine sediment particles in urban and roadway runoff that impact the clarity of Lake Tahoe.

FLEET MAINTENANCE DIVISION
Fleet Services
100 03410
The Fleet Services Division is responsible for managing and maintaining the City's vehicles and equipment (over 397 vehicles and pieces of equipment), to provide safe and reliable transportation and reliable equipment for the City's use. Services include vehicle specification writing and review, purchasing and contracts, the sale (auctioning) and disposal of vehicles, equipment and assets, scheduled and unscheduled maintenance and repairs, annual fire apparatus pump testing and opacity (diesel emissions) testing, 24/7 service support for snow removal operations, maintenance of required State and County records for fuel, hazmat, and vehicle emissions along with vehicle and equipment costs and utilization. Specific parts are maintained in the inventory to minimize downtime. The Division operates two fuel sites. This operation includes ordering fuel, billing departments, minor field repairs, and performing regular inspections and testing. Fleet Services provides 24- hour a day emergency roadside service 365 days a year in all weather conditions for City owned vehicles and equipment DRAFT
.

222
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Regulatory Compliance
City of South Lake Tahoe Fleet is in compliance with the following California Air Resources Board (CARB) and California state regulations and EL Dorado County Air Quality Management District:

1. Portable Equipment Registration Program (PERP)

2. Diesel Off-road Online Reporting System (DOOR)

3. El Dorado County Air Quality Management District (AQMD) Vehicle Replacement
210 03010
This vehicle replacement program purchases vehicles and equipment for citywide use. Each Department is responsible for their own funding and purchase of non-pool car vehicles. This program is funded from the General Fund, Measure S sales tax, and revenue from the sale of used vehicles and equipment.

FACILITIES MAINTENANCE DIVISION
Maintenance Operations
100 03310
The Facilities Division maintains 53 separate properties for a total of over 475,000 square feet citywide. The Facilities Division is responsible for repairs, maintenance and updates of all City facilities, including all Fire, Police, all Parks and Rec facilities including the Ice Arena refrigeration plant and Pool balancing/maintenance and operations, Development Services building, Maintenance Facilities, Transit Facilities and others. The Facilities Maintenance department is responsible for over lighting of sidewalk, bike trail and parking lots in city rights-of-way and parking areas. The Division maintains over 500 fixtures city wide. The maintenance Facilities Division also manages various contractors performing maintenance repairs and updates at city facilities.

During winter operations most of this division supports snow removal operation during heavy snow events. The division clears snow from parking areas and walkways at several core locations, operating and maintaining several snowmelt systems and managing HVAC, Roofing and other facilities needs as they arise during the winter season.

When weather allows - Facilities staff perform facility updates and routine maintenance of interior during winter also.

OTHER PROGRAMS
Solid Waste JPA
244 03804
The South Lake Tahoe Basin Waste Management Authority (Solid Waste JPA) comprises the City of South Lake Tahoe, the County of El Dorado, and Douglas County, Nevada. The Solid Waste JPA was established to oversee regional cooperation in solid waste management. The current franchise agreement recipient, South Tahoe Refuse (STR), provides solid waste collection, recycling, and transfer station operations for the customers in the city of South Lake Tahoe, the eastern part of El Dorado County, and portions of Douglas County. Each member agency of the JPA holds individual franchise agreements with STR.

Core services include oversight, development, and administration of the Franchise Agreement with South Tahoe Refuse. This includes processing requests for rate increases, monitoring compliance with AB 939 requirements, and responding to customer complaints and inquiries. City Staff participate in the development of the annual delinquent South Tahoe Refuse Fees Report under City Code Section 4.150.370 (D); (Code 1997 § 23-20.6.) Residential refuse pickup is mandatory within the city limits. Approximately 9,682 residential and 576 commercial accounts are served within the city of South Lake Tahoe
DRAFT .

223
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA AB 939
240 03800
AB 939 established the "California Integrated Waste Management Act (IWMA) of 1989." Among its provisions, AB 939 established an integrated waste management hierarchy to guide the California Integrated Waste Management Board and local agencies in implementing the IWMA. Priorities include (1) source reduction, (2) recycling and composting, and (3) environmentally safe transformation and land disposal. The City of South Lake Tahoe works closely with South Tahoe Refuse (STR) and residents, visitors, and businesses to meet the provisions of AB 939.

South Lake Tahoe Area citizens, visitors, and businesses. STR also promotes environmentally friendly practices to reduce solid waste by diverting as much recyclable material as possible.

TRANSIT SERVICE COORDINATION
Transit Operations
550 05220
The City of South Lake Tahoe participates in providing a coordinated transit system within the city limits. The City is an active participant on the Tahoe Transportation District Board. The funds in this account are used to maintain the facilities leased to Tahoe Transportation District.

City-Wide Strategic Priorities Supported
Strategic Priority 2 - Efficient Government

2.3 Complete a geothermal feasibility study.

Strategic Priority 5 - Improve Transportation

5.2 Complete the conceptual US50 Corridor Planning Study including transit options and crossjurisdictional coordination (to include gondola, widened bike lanes, speed reduction, and Y mobility hub).

5.3 Complete Traffic Calming Toolbox (including multi-modal traffic control device warrants).

5.5 Increase annual road repair through innovative maintenance and rehab program.

5.6 Prioritize the implementation of Complete Streets.

Strategic Priority 6 - Protect the Natural Environment

6.1 Update the Storm Water and Drainage Master Plan.

6.2 Identify areas that are suitable to serve as drainage basins.

6.3 Ensure all storm water projects are in compliance with sediment total maximum daily load (TMDL) standards and always improve lake clarity.

Strategic Priority 7 - Efficient Government

7.1 Complete the new Recreation and Swim Complex and maintain the current complex in the meantime.

7.2 Implement the Vision Zero Plan.

7.3 Increase connectivity and safety.

7.4 Evaluate public pier options.

7.7 Continue to improve access for people of all abilities to all public spaces.

FY 2025/26 Department Accomplishments
Administration Division

1. A new Director of Public Works started in December 2025.

2. Hired 2 Engineering Project Managers.

3. 1,408 Service Request Received through VUEWorks.

DRAFT

224
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Engineering Division

1. Continued the Dennis Machida Greenway Phase 1C Planning Process.

2. Continued the Stateline Complete Streets Project Planning Process.

3. Initiated the Sugar Pine Village Bicycle Routes Design Process.

4. Received Tahoe Fund grant funding for Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 2.

5. Completed construction of Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 1 and 2.

6. Completed construction on two of the subprojects within the Upper Bijou Park Creek Watershed Restoration Project (Rockwood to Blackwood Drainage Improvements Project and the Aloha Basin Project).

7. Continued construction on Pioneer Trail Phase 2 Project.

8. Completed construction of the Bijou Park Connector Project.

9. Completed construction of the 2026 Road Rehab Project.

10. Completed construction of the 2026 Cape Sealing Project.

11. Started design and construction of the Upper Truckee River Scour Protection Project.

12. Started construction on the James and Eloise Drainage Maintenance Project.

13. Started the South Lake Tahoe Multimodal Mainstreet Corridor Plan study.

14. Started the Neighborhood Traffic Calming Toolbox Program study.

15. Started the James and Eloise Drainage Project, Phase 2.

16. Procured and implemented Procore project management software to improve project delivery, documentation, tracking, and coordination across Public Works divisions.

17. Procured third-party construction management services for development of design and contract documents for the new Fire Station 3 project.

Street Maintenance and Operations Division

1. Crack seal- Performed crack seal on the following streets: Pioneer trail, Al Tahoe BLVD, Ala Wai Ave, Edgewood Circle, Sierra Track, and Lake Tahoe Blvd. Usage: 13.5 Tons, 67,500 square feet.

2. Swept the entire city twice.

3. Cleaned drainage systems throughout city limits.

4. Installed 315 snow pole paddle markers throughout the city.

5. Expanded the brining procedure in the sanding patterns.

6. 65,006 sq. ft. (382.39 Tons) used of hot asphalt used to patch pavement/potholes in the following streets:

Rufus Allen Blvd, Heavenly Village Pkwy, Pioneer Trail, Johnson Blvd, and hot asphalt complaint list.

7. 7,560 sq. ft. (42.02 tons) used f cold mix asphalt used for patching potholes.

Fleet Maintenance Division

1. Adhered to the California Air Resource Board Programs.

2. Maintained and updated the GPS tracking system for winter operations.

3. Updated the Fuel Master system for fuel tracking.

4. Completed the up-fit for new CSO trucks and Fire Department new trucks.

5. Sold surplus equipment and vehicles at public auction.

6. Up-fitted four new snow removal graders.

Facilities Division

1. Promoted one Maintenance Technician from Level IV to Level V, strengthening in-house maintenance capacity and technical leadership.

2. Hired an additional Project Manager to support delivery of capital projects and facility improvements.

3. Completed Phase 2 of construction for the Multi-Generational Recreation & Aquatics Center and opened the facility to the public.

4. Started the Police Department roof overhaul and HVAC distribution separation in the evidence room to improve facility functionality and support operational requirements is planned by fiscal year-end.

5. Replaced the built
DRAFT -up roofing system at the Development Services building.

225
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA

6. Established an annual service agreement for overhead bay doors at the TTD Facility, including initial repairs.

7. Started the roof replacement project at Fire Station 1 is expected by fiscal year-end.

8. Started the roof replacement project at Fire Station 2 is expected by fiscal year-end.

9. Completed interior and exterior painting and siding replacement at the Fire Training Center.

10. Completed Ice Arena improvements through the City-Wide Energy Savings Contract, including installation of a new foam roof, new chiller plant, and building automation system upgrades.

11. Completion of solar canopy carports at the Motor Pool Facility is expected by fiscal year-end through the Energy Savings Project, providing protection for snow removal equipment from UV exposure.

12. Completion of perimeter fencing replacement at the Motor Pool Facility.

13. Completion of perimeter fencing replacement at the Streets Facility on Rufus.

14. Completed the Carpenter Shop interior remodel, including new toolboxes, individual workstations, and OSHA-related safety improvements.

15. Started procurement of design services for large-scale rehabilitation at Regan Beach.

16. Expanded citywide HVAC maintenance agreements to cover 16 key facilities, improving preventive maintenance for specialized and high-value equipment.

17. Integrated Pelican smart thermostats into existing facilities to improve energy efficiency, optimize equipment runtime, and reduce maintenance staff time.

18. Supported cross-departmental coordination with the Building Division, Sustainability Department, and Airport staff to advance permitting, code compliance, energy initiatives, and operational facility needs.

FY 2026/27 Department Goals and Objectives
Administration Division

1. Complete the revitalization of VueWorks, the Department's asset management and work order system, to improve asset tracking, maintenance records, and preventive maintenance.

2. Support implementation of the City's 311 system.

Engineering Division

1. Complete Pioneer Trail Ped Improvement Phase II Project.

2. Complete 2027 Road Rehab Project.

3. Complete 2027 Cape Sealing Project.

4. Complete construction of additional subprojects part of the Upper Bijou Park Creek Watershed Restoration Project.

5. Obtain additional funding for the Upper Bijou Park Creek Watershed Restoration Project.

6. Complete James and Eloise Drainage Project, Phase 2.

7. Complete pipe replacement project in Tahoe Keys (dependent on funding).

8. Initiate update on Drainage Master Plan.

9. Complete US 50/89 Multi-Modal Corridor Plan.

10. Work with Grant Writing Firm to apply for grants for major projects.

11. Launch the Citywide Traffic Calming Program.

12. Continuing to work on Vision Zero program implementation.

13. Complete construction of the Sugar Pine Bicycle Route Project.

14. Complete the South Lake Tahoe Multimodal Mainstreet Corridor Plan.

15. Complete the Neighborhood Traffic Calming Toolbox Program.

16. Complete easement acquisitions for the Dennis T. Machida Memorial Greenway Trail and move forward in the planning process to get to 100% design.

17. Advance design procurement for future rehabilitation improvements at Regan Beach.

18. Continue coordination with City staff on refinement of the 56-acre master plan, including space planning for Parks and Streets facilities.

19. Continue coordination with the Sustainability Department on major capital and infrastructure projects.

DRAFT

226
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA

20. Complete exterior envelope retro-commissioning to evaluate building envelope performance and environmental conditions affecting facility systems.

Street Maintenance and Operations Division

1. Snow removal - optimize snow removal patterns and efficiency using the GPS system, train operators in snow removal equipment (Motor graders, Snow blowers, sander trucks and now including brine solutions), continue training staff on snow removal patterns/zones, and snow removal efficiency.

2. Asphalt repair - Grind down 2" and pave the following streets: Blackwood Road, Lake Parkway to the city limits, Whitney Drive, Royal Ave, and bring our asphalt complaints list down to zero.

3. Continue to learn and operate asphalt pavers for more in-house asphalt repair with current staff.

4. Paint - complete all striping throughout the city limits that include double yellow center lines, fog lines, turn pockets and arrows, crosswalks white and yellow, and all stop bars.

5. Storm and drain inlets clean out through-out city limits.

6. Signage - continue maintenance and upgrade of all regulatory signs, warning signs, and snow pole paddle markers.

7. Increase contracted services for pavement maintenance and striping.

Fleet Services Division

1. Adapt and institute new technology (Alternative Fuel Vehicles etc.).

2. Sending two mechanics to California Fire Mechanic Academy and two mechanics to fleet software training.

3. Replacing and training an inventory control specialist.

Facilities Division

1. Support the revitalization of VueWorks, the City's asset management system, to improve asset tracking, maintenance records, preventive maintenance, and long-term facility planning.

2. Establish Standard Operating Procedures for maintenance, construction operations, and facility diagnostics.

3. Improve project forecasting, budgeting, and lifecycle planning for City facilities and infrastructure.

4. Continue implementing repairs and improvements identified through the Facilities Condition Assessment, ADA Transition Plan, and City sustainability goals.

5. Continue staff training and development to build a more skilled and adaptable maintenance workforce.

6. Expand the City's pool of qualified contractors to support specialized maintenance, repair, and construction needs.

7. Reduce deferred maintenance identified through the Facilities Condition Assessment by prioritizing highneed projects and advancing a more strategic approach to facility reinvestment.

8. Ensure new projects and applicable facility improvements meet ADA requirements.

9. Install additional Pelican smart thermostats at City facilities to improve energy efficiency, support early fault detection, and enhance preventive maintenance.

10. Continue replacing outdated and inefficient mechanical equipment with energy-efficient systems in support of City's sustainability goals.

11. Establish a maintenance agreement for street and walkway lighting to improve reliability and support lifecycle planning.

12. Expand maintenance agreements for plumbing and roofing systems to strengthen preventive maintenance and extend the useful life of City facilities.

13. Start design of the Police Parking Lot drainage improvements.

14. Install a new fire suppression system and annunciating control panels and devices at the Ice Arena.

15. Install a projector and screen at 1740 D Street for special events and training is expected by fiscal year DRAFT
-end.

227
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Performance Measures
Strategic Priority 2: Efficient Government
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

2.3 Complete a geothermal feasibility study. 5% 25% 100% Strategic Priority 5: Improve Transportation
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

5.2 Complete the conceptual US50 Corridor Planning
Study including transit options and cross-jurisdictional coordination (to include gondola, widened bike lanes,
speed reduction, and Y mobility hub).
20% 75% 100%

5.3 Complete Traffic Calming Toolbox (including multimodal traffic control device warrants). 30% 75% 100%

5.5 Increase annual road repair through innovative
maintenance and rehab program. 20% ongoing ongoing

5.6 Prioritize the implementation of Complete Streets. 20% ongoing ongoing Strategic Priority 6: Protect the Natural Environment
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

6.1 Update the Stormwater and Drainage Master Plan. 0% 10% 80%

6.2 Identify areas that are suitable to serve as drainage basins. 0% 20% 80%

6.3 Ensure all Stormwater projects are in compliance with sediment total maximum daily load (TMDL) standards
and always improve lake clarity.
ongoing ongoing ongoing
Strategic Priority 7: Recreation and Equitable Access for All Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

7.1 Complete the new Recreation and Swim Complex and
maintain the current complex in the meantime. 65% 100% n/a

7.2 Implement the Vision Zero Plan. ongoing ongoing ongoing

7.3 Increase connectivity and safety. ongoing ongoing ongoing

7.4 Evaluate public pier options. ongoing ongoing ongoing

7.7 Continue to improve access for people of all abilities to all public spaces. ongoing ongoing ongoing
DRAFT

228
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Works Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 798,021 765,748 452,758 573,300 573,300 0% - Transfers In 1,226 127,085 261,234 147,635 155,700 5% 8,065 Revenues Total 799,247 892,833 713,992 720,935 729,000 1% 8,065 Expenditures
Personnel Services 2,962,350 3,295,428 3,257,144 3,839,071 4,045,161 5% 206,090 Contractual Services 482,701 591,901 748,275 1,113,000 1,292,100 16% 179,100 Other Operating 945,666 981,753 1,032,871 1,061,845 1,105,161 4% 43,316 Capital Outlay 125,199 128,455 150,747 269,117 196,760 -27% (72,357) Expenditures Total 4,515,915 4,997,536 5,189,037 6,283,033 6,639,182 6% 356,149 Net Rev (Exp) General Fund (3,716,668) (4,104,703) (4,475,045) (5,562,098) (5,910,182) Special Revenue Fund
Revenues
Operating Revenues 2,773,919 3,452,134 3,872,202 3,148,685 3,135,050 0% (13,635) Transfers In 5,930,994 4,175,694 3,133,397 5,148,016 2,652,625 -48% (2,495,391) Revenues Total 8,704,913 7,627,828 7,005,599 8,296,701 5,787,675 -30% (2,509,026) Expenditures
Personnel Services 2,912,782 3,111,018 3,257,970 3,811,617 3,712,154 -3% (99,463) Contractual Services 176,945 259,559 174,875 450,144 992,820 121% 542,676 Other Operating 2,268,507 1,760,113 1,285,596 2,084,076 1,727,560 -17% (356,516) Capital Outlay 1,372,090 3,619,913 2,531,953 3,398,064 424,164 -88% (2,973,900) Transfers Out 28,992 - 87,503 40,484 60,000 48% 19,516
Expenditures Total 6,759,316 8,750,602 7,337,897 9,784,385 6,916,698 -29% (2,867,687) Net Rev (Exp) Special Revenue Fund 1,945,596 (1,122,774) (332,298) (1,487,684) (1,129,023) Enterprise Fund - Transit
Revenues
Operating Revenues 188,122 209,882 199,387 2,290,426 2,300,426 0% 10,000 Other Financing Sources - - - - - - -
Revenues Total 188,122 209,882 199,387 2,290,426 2,300,426 0% 10,000 Expenditures
Other Operating 138,864 205,618 185,230 2,297,600 2,304,800 0% 7,200 Capital Outlay 174,749 81,580 81,580 0 - - (0)
Expenditures Total 313,613 287,198 266,810 2,297,600 2,304,800 0% 7,200 Net Rev (Exp) Enterprise Fund (125,490) (77,315) (67,422) (7,174) (4,374) FTE's 39 42.37 41.67 42 38 -10% **
*Principal Payments are not included in the P&L; they are a reduction of liability in the Balance Sheet. **Airport Division (4 FTEs) were moved from Public Works to City Manager's Office in 2026.

DRAFT

229
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT

230
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Development Services Department
Core Services
The Development Services Department ensures the built environment is consistent with the General Plan, design guidelines, Area Plan policies, City municipal code, State building code and the surrounding environment. The Department is committed to guiding principles that promote quality, clarity and consistency in the processing and approval of all permits as well as code compliance. The Department provides permit review, issuance, inspection and assistance with development permit applications. The department also exercises its delegated authority to review and approve various projects, consistent with the administration of the TRPA Memorandum of Understanding.

The Permit Center provides public counter services, permit and plan check processing and consultation services for local, regional and state code requirements related to the planning, design and construction of commercial and residential structures. The Permit Center also provides consultation and processes applications for all projects or activities which require a City and/or TRPA permit through the Planning Division. The department also operates the VHR inspection program to ensure compliance with all health and safety requirements of the program.

The Development Review Team was established to provide exceptional customer service. The Team is made up of members from City Departments and other regulatory agencies (e.g., County Health, Liberty Utilities, STPUD, TRPA, Public Works and Public Safety) who gather weekly to collectively review projects and provide direct feedback to the developer/applicant. We also believe this Team provides vital communication linkage to ensure a project's success.

In addition to permitting and inspection services, the Development Services Department provides services to the community that promote quality housing conditions and housing availability. The Department assists residents with resources to address substandard housing conditions and fair housing issues, including monitoring, inspection, and enforcement services.

BUILDING DIVISION
Building & Safety
100 03110
The Building Division provides to the general public, Building Code interpretation, Plan Check service, Building Permit issuance and inspection services to ensure compliance with California Building Code, TRPA regulations and City of South Lake Tahoe Ordinances for all construction activities.

Building Board of Appeals
100 03111
The purpose of the Building Board of Appeals (BBOA) is to provide a forum for the construction industry to seek relief, clarification and/or interpretation of the California Building and International Property Maintenance Codes.

Appointed BBOA members are local professionals in the building construction field and the Board will continue to hear and decide appeals of orders, decisions or determinations made by the Building Official relative to the application and interpretations of the Building Code.

Building Permit Fee – Long Term
271 03110
This account was created to ensure revenues are set aside for multiple years of inspection on major long-term projects. Permit fees are collected in one budget year but are dispersed over multiple years for services. These funds support staff, equipment, vehicles and inspections for long DRAFT
-term projects.

231
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA

PLANNING DIVISION
Planning
100 03710
The Planning Division provides services to the general public, project applicants, and other City Departments. The Division maintains the City General Plan, Zoning Ordinance, Airport Land Use Plan, City Design Standards, Sign Ordinance, Plan Area Statements, Community Plans, Area Plans and Design Guidelines. The Division provides research and consultation services to the community for all planning related issues. The Division conducts project or permit application review to ensure that subdivision and development activities in the City are consistent with City, State, TRPA, and Federal laws or policies. The Division also annually reports the status of residential permits issued and residential construction starts to California Department of Housing and Community Development.

Planning Commission
100 03711
The Planning Commission is comprised of five members appointed by the City Council. The Planning Commission considers projects on their merits and makes land use decisions on planning permit applications and related environmental documentation. They review, approve and recommend policy statements contained within the City's General Plan, Community Plans, Area Plans, Zoning, Development Standards, Sign Ordinance, and other planning related items. The Planning Commission also solicits public input and provides recommendations to the City Council on various land use policy documents. City Planning Division staff provides the staff support for the Planning Commission.

General Plan
270 03710
State planning law requires every City to adopt and maintain a long-term "blueprint" for physical development throughout the City. The General Plan includes elements that address all aspects of development, including Land use, Circulation, Housing, Conservation, Open space, Noise, and Safety. The City adopted the General Plan Update in 2011 and updated the Housing Element in 2014. State law requires regular updates to the Housing and Safety Elements.

HOUSING PROGRAMS - ADMINISTRATION
The City Council has established resident housing as a strategic priority. The Housing Division consists of 4 staff positions that oversee a broad array of programs, funding and policy development efforts necessary to implement the goals of the City's Strategic Plan. The Division has overseen increased operational efficiency of the housing inspection programs which has resulted in significant improvements in the condition of existing housing stock within the City. The efforts of the division have also helped secure approximately $150 million in funding for the construction of new affordable housing. Success has been further realized through implementing programs which include the Long-Term Rental Incentive Program grant program to incentivize the conversion of housing stock to long-term rentals, facilitating the rehabilitation of properties owned by the Tahoe Coalition for the Homeless that were purchased with State Homekey Program funds, and the establishment of the Rental Assistance Program (RAP). The division is also playing a central role in coordinating enforcement of substandard properties as well as creating informational materials to assist property owners in the development process related to Accessory Dwelling Units. Overall, there are approximately 40 housing related programs identified in the current General Plan Housing Element which the housing division will bare either fully or at least partial responsibility for implementing, monitoring and reporting on
DRAFT .

232
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Multi Family Dwelling (MFD) and Single Room Occupancy (SRO) Inspections 100 03112
In order to protect the public health, the State of California and the City of South Lake Tahoe have established minimum standards for human occupancy of multiple family dwelling units. Chapter 6.30 of the South Lake Tahoe City Code (SLTCC) establishes minimum health and safety standards and mandates annual housing inspections for certain multi-family rental properties.

The intent was to improve the overall housing stock and quality of the multi-family dwelling units. These standards are often referred to as the "tenants implied warranty of habitability." This means that any building or portion of a building rented as a residential living space for human habitation must meet certain minimum health & safety standards. Standards established by the “tenants implied warranty of habitability” have been adopted by the California Legislature under California Health & Safety Code Section 17920.3 and by the South Lake Tahoe City Council under various sections of the City Code.

The MFD program currently inspects over 100 properties containing 1685 dwelling units on an annual basis. This involves an annual health and safety inspection of every unit yearly and the common grounds. Each property also receives a minimum of 1 follow up visit to verify corrections, with MOST properties requiring 2-3 follow up visits, and extra courtesy inspections that are performed at the request of the owner or tenant. In addition, this program is assigned the housing complaint hotline and each year fields approximately 400 phone calls and actively investigates and resolves about 90 complaints.

The City of South Lake Tahoe also recognizes that affordable housing opportunities are often difficult for certain residents to identify and obtain. Similarly, many older hotel/motel properties have responded to the demand for lower income and workforce housing by converting their use from transient lodging to long-term living facilities. As a result, the City of South Lake Tahoe passed the Single Room Occupancy (SRO) Ordinance, allowing for hotels/motels to rent one or more rooms for thirty (30) days or more. Although this has fulfilled some of the demand for affordable housing, the conditions in these converted motel rooms are often poor.

Hotel/motel owners apply for SRO status and are required to complete specified modifications to the property to accommodate long term residency within one (1) year. Department staff will continue its commitment to support and work with property owners pursing program compliance and certification.

Work-Force Housing
250 06024
Revenue generated from the sale of development commodities and sewer units are deposited into the Workforce Housing account and are used for housing programs and projects.

Housing Administration
253 06010
Revenue generated from the sale of development commodities and sewer units, as well as fees collected pursuant to the Inclusionary Housing Ordinance are deposited into the Workforce Housing account and are used for housing programs and projects.

Rehabilitation and Loan Repayment Programs
251 06014 – Home Loan Repayments
251 06015 – RDA Loan Repayments
255 06020 – CDBG Program Income Loans
256 06021 – CDBG Economic Development
258 06018 – CalHOME Loan Repayments
259 06022 – First Time Homebuyers Revenue Loan
DRAFT

233
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA The Homebuyer Acquisition Programs provided loans to low-and moderate-income households (depending upon program, up to 120% of the Area Median Income) to acquire homes within the City limits, as well as an educational program developed for potential homebuyers exploring all areas involved in the process of purchasing a home.

The Rehabilitation Loan Programs provided loans to low-income homeowners to make necessary repairs and/or improvements to their homes. While these programs no longer operate, program income from past loans continues to be received. A portion of the program income is used for existing loan portfolio administration and loans for new housing projects.

Substandard Housing Relocation
271 03113
Housing complaints are received through the Housing Issues Hotline or other monitoring efforts and investigated by the Housing Inspector to ensure a safe and habitable condition for residents. If the resulting inspection determines the dwelling uninhabitable there are revolving funds available to pay for the relocation of tenants.

These funds are generated by fees from substandard inspections. When this action is taken the owner of the property is responsible for repayment to the City.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Ability for Everyone Who Works Here to Live Here

1.1 Pro-actively work with current affordable housing developers and partner agencies to implement the Sugar Pine Village project.

1.2 Pro-actively work with an affordable housing developer and partner agencies to develop affordable and/or workforce housing at 3900 Lake Tahoe Blvd.

1.3 Continue to collaborate with the Saint Joseph Community Land Trust and other organizations to increase capacity to address housing needs.

1.4 Works with our business community to identify housing opportunities.

1.5 Seek AG opinion on TRPA land use authority through state legislature.

1.6 Add “Rooted Renters” to "Lease to Locals" program.

1.7 Increase funding for the "Lease to Locals" program.

1.8 Evaluate ability to reduce regulations for development and streamline approval process.

1.9 Evaluate the feasibility of a citywide residential area plan.

1.10Continue to work with the Tahoe Coalition for the Homeless to rehabilitate properties purchased through Project HomeKey.

1.11Identify and secure funding to develop a multi-family residential rehabilitation program.

FY 2025/26 Department Accomplishments

1. Completed implementation of Central Square Permitting Software.

2. Completed implementation of "real time" inspection service with new software.

3. Completed Sugar Pine Village Phase 3 construction.

4. Began construction of Sugar Pine Village community building.

5. Completed Mid-Town Area Plan.

6. Completed Pre-Approved ADU Plans.

7. Substantial completion of 7th Cycle Housing Element Update.

8. Substantial completion of TVAP/South Y Industrial Area Plan.

9. Successful operation of Shelter Pass Program in partnership with Tahoe Coalition for the Homeless.

10. Brought operation of long
DRAFT -term rental incentive program in house.

234
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA FY 2026/27 Department Goals and Objectives

1. Adopt Housing Element.

2. Complete funding and begin construction of fourth and final phase of Sugar Pine Village.

3. Continue acquisition of financing for affordable housing at 3900 Lake Tahoe Blvd.

4. Adopt TVAP/South Y Industrial Area Plan.

5. Continue collaboration to reduce homelessness.

Performance Measures
Strategic Priority 1: Ability for Everyone Who Works Here to Live Here Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

1.1 Proactively work with current affordable housing
developers and partner agencies to implement the Sugar
Pine Village project.
50% 75% 100%

1.2 Proactively work with an affordable housing
developer and partner agencies to develop affordable
and/or workforce housing at 3900 Lake Tahoe Blvd.
15% ongoing ongoing

1.3 Continue to collaborate with the Saint Joseph Land
Trust and other organizations to increase capacity to
address housing needs.
ongoing ongoing ongoing

1.4 Works with our business community to identify
housing opportunities. ongoing ongoing ongoing

1.5 Seek AG opinion on TRPA land use authority through
state legislature. ongoing ongoing ongoing

1.6 Add "Rooted Renters" to "Lease to Locals" program. 0% 0% 100%

1.7 Increase funding for the "Lease to Locals" program. ongoing 100% 100% Strategic Priority 1: Ability for Everyone Who Works Here to Live Here (Continued) Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

1.8 Evaluate ability to reduce regulations for
development and streamline approval process while
evaluating the potential to develop a citywide residential area plan.
ongoing ongoing ongoing

1.10 Continue to work with the Tahoe Coalition for the
Homeless to rehabilitate properties purchased through
Project HomeKey.
ongoing 75% 75%

1.11 Identify and secure funding to develop a multi-family residential rehabilitation program. ongoing ongoing ongoing DRAFT

235
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Development Services Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 2,147,025 2,401,514 2,214,064 1,713,150 2,192,450 28% 479,300 Grants - - - - - - -
Transfers In - 250,000 250,000 516,306 400,000 -23% (116,306) Revenues Total 2,147,025 2,651,514 2,464,064 2,229,456 2,592,450 16% 362,994 Expenditures
Personnel Services 1,379,164 1,463,343 1,553,800 1,612,386 1,641,158 2% 28,772 Contractual Services 304,093 433,941 263,486 405,350 410,600 1% 5,250 Other Operating 40,961 52,273 48,555 62,575 78,330 25% 15,755 Capital Outlay 15,921 13,622 10,936 19,950 19,300 -3% (650) Debt Service/Leases - - 18 - - - -
Transfers Out - - - - - - -
Expenditures Total 1,740,140 1,963,179 1,876,795 2,100,261 2,149,388 2% 49,127 Net Rev (Exp) General Fund 406,885 688,336 587,268 129,195 443,062 Special Revenue Fund
Revenues
Operating Revenues 1,135,344 1,365,439 883,144 1,030,801 320,801 -69% (710,000) Grants 10,254,042 267,161 1,580,139 6,797,857 230,000 -97% (6,567,857) Transfers In 471,029 409,675 715,019 1,506,781 910,123 -40% (596,658) Revenues Total 11,860,416 2,042,275 3,178,302 9,335,439 1,460,924 -84% (7,874,515) Expenditures
Personnel Services 440,261 445,877 781,970 842,583 883,523 5% 40,940 Contractual Services 284,283 329,724 689,998 1,467,908 220,000 -85% (1,247,908) Other Operating 12,848 19,339 16,023 16,400 16,100 -2% (300) Capital Outlay 2,090 4,236 4,495 111,846 119,902 7% 8,056 Debt Service/Leases 4,750,311 4,809,955 294,141 5,459,977 3,925,344 -28% (1,534,633) Transfers Out 390,504 350,675 500,000 1,066,306 850,000 -20% (216,306) Expenditures Total 5,880,298 5,959,807 2,286,626 8,965,020 6,014,869 -33% (2,950,151) Net Rev (Exp) Special Revenue Fund 5,980,118 (3,917,531) 891,676 370,419 (4,553,945) FTE's 15.42 17 17 16 16 0%
DRAFT

236
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT

237
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Parks and Recreation
Department
DRAFT

238
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Parks and Recreation Department
Core Services
The City of South Lake Tahoe Parks and Recreation Department pledge to sustain the delivery of the broad-based parks, facilities, programs, and services creating a sense of community, enabling a safe and secure environment, and enhancing South Lake Tahoe’s quality of life, by:
• Being responsive to the recreational needs of the community; • Continuing a citizen-driven and professional approach to provide safe, well designed and maintained facilities and programs;
• Maximizing community resources.

The mission of the City of South Lake Tahoe Parks and Recreation Department is to work collaboratively and inspire accessible and engaging recreation experiences through the South Shore. Our programs are designed to provide safe, fun, and memorable recreation experiences for the residents and visitors of South Lake Tahoe.

Recreation Administration
100 04105
Recreation Services Administration provides director level management of the Parks and Recreation Department as well as administrative support to operations and programs associated with parks maintenance, the Multigenerational Recreation and Aquatics Center, Aquatics Programs, Recreation Programs, Facility Rentals, Bijou Golf Course, Bijou Park, Ski Run Park, Bonanza Park, Campground by the Lake, El Dorado Beach and Lakeview Commons, Reagan Beach, Senior Center, bike trails, and Special Events on Parks and Recreation Facilities. There are two Full Time Employees in Recreation Administration.

Administration is reviewing operations of the new Recreation & Aquatics Center in 2026-27 for the first full year of the facility’s operations.

Golf Course
100 04110
Owned and operated by the City of South Lake Tahoe, Bijou Golf Course is the oldest golf course in the city and provides a friendly golfing experience for the beginning golfer to the advanced player. The 9-hole executive golf course is an easy walk through the meadow with spectacular mountain views in a tranquil setting. The course accommodates both walk-up players and tee time reservations. The course operates from May through October when the season allows.

For the third year, the First Tee youth golf program will be offered in partnership with the Boys and Girls Club. This program will offer youth opportunities to learn and play golf at a low cost.

Hours of operation continue to be offered beginning with a 7:30 am opening and 8:00 pm closing, opening day through Labor Day.

Campground
100 04130
Campground by the Lake is located in the heart of the city, across the street from beautiful Lake Tahoe, and only two miles from the excitement of the Nevada casinos. The campground has a total of 96 sites. The campground is convenient to many activities and located next to the Ice Arena and Recreation & Aquatics Center. The campground accommodates both walk-up reservations if available and online reservations. The campground operates May through October weather dependent
DRAFT .

239
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Parks Maintenance
100 04170
Parks Maintenance is responsible for providing maintenance services for all city owned parks, beaches, and rights of way. This includes grounds and turf maintenance, irrigation, hardscape and landscape, parks facilities maintenance (including plumbing and janitorial) as well as Measure S bike paths and other paths throughout the city including bike path snow removal in winter. Parks Maintenance is also responsible for the care and upkeep of Bijou Golf Course and assisting with special events on city parks and facilities. Parks Maintenance coordinates with user groups for Disc Golf volunteers for maintenance needs. The Parks Maintenance team partners with Tahoe Area Mountain Biking Association (TAMBA) on weekly bike park maintenance projects throughout the summer season at Bijou Park.

Parks Maintenance is responsible for maintaining an estimated 180 acres of area throughout the city limits. The acres include a combination of high maintenance green spaces, playgrounds, and low maintenance grounds keeping. The Parks Maintenance team maintains and operates El Dorado Boat Ramp. The team is also responsible for forestry projects on city owned properties.

Ski Run Park opened to the public in 2024 with the Parks Maintenance team taking on maintenance and operations.

Parks Maintenance increased the level of service to Bijou Park with improvements to the restrooms and the HVAC project allowing restrooms to remain open year-round.

In 2023, the Parks Maintenance team began implementing turf reduction as part of the state's "Making Conservation a Way of Life" initiative to conserve water on projects to remove non-recreational turf on Parks & Recreation maintained parcels throughout the city.

Recreation Programs
100 04220
Recreation Programs supports the staffing, operations and programming of the Multigenerational Recreation & Aquatics Center (Rec Center) which opened in April 2026. The new Rec Center allows for year-round access to recreation and wellness programs and activities, two pools for aquatics programs, dedicated space for special events, commercial kitchen to support El Dorado County’s Senior Nutrition program, and amenities including batting cages and a rock-climbing wall.

The Rec Center is the only public aquatics facility in the south lake region. All aquatic programs align with the American Red Cross standards and include swim lessons, water exercise classes, lap swimming, recreation swimming, masters swimming, swim teams, swim meets, lifeguard certification courses and pool rentals. A variety of aquatics programs, for all ages and abilities, are provided year-round.

Fitness programming includes access to the exercise center, dance and fitness studio, running track, gymnasium, and contract class partnerships such as Jazzercise, Zumba, Aikido, Pilates, and Yoga.

The Rec Center has the Lakeview Room available to rent to support special events, ceremonies, receptions and conferences with an occupancy of 120 and a deck with views of Lake Tahoe. Additionally, there is the Community Room, Party Room and Meeting Room available for rental. The pools and gym are also available to support special events, parties, tournaments and swim meets. Birthday party packages are available in the pool, climbing wall, batting cages and Mini Mountain Movers early childhood program.

Programs currently offered by the division include: group swim lessons, private swim lessons, water aerobics, aqua Zumba, Frog Fit, Float Fit, obstacle course, Masters Swim, Junior Lifeguards, Wild Water Safety, Summer Camps, Crochet It, Teen Zone, All Abilities Gym, Mini Mountain Movers, Batting Cages, Rock Wall, Youth Volleyball League, Adult Volleyball, Junior NBA, NFL Flag Football, Junior Giants, Tot Sports, and Silver Striders Walking Club.

Partnership programs include First Tee Golf, Adventures in Art & Creativity, Aikido, Fitness Training with Kyler, Vinyasa Yoga, Lunch Yoga, Pilates, Pickleball Clinics with Robert, Ukulele Club, and Jazzercise. The Third-Grade Swim Program returned in partnership with Lake Tahoe Unified School District with 225 students completing DRAFT

240
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA swimming lessons in 2026, offering free access to learning a critical life skill. Rental programs include the Tahoe Bluefins Swim Club, High School Swim Team, Special Olympics, and Lake Tahoe Soccer League.

A parks and recreation program guide is being published twice annually by this division, titled SLT at Play, which highlights the many different services and programs offered by the Department and through community partnerships. The Department is requesting additional temporary staff budget to support programming, events, maintenance and operations of the new Rec Center.

Recreation Programs also provide managerial level oversight of Bijou Golf Course and Campground by the Lake.

Senior Center
100 04230
The Senior Center is a multi-use facility that offers a variety of programs and activities, both scheduled and on a drop-in basis, for senior citizens. The facility is also available for rent to outside groups and individuals. The role of city staff includes janitorial and maintenance of the facility and landscape.

Transit Center / Explore Tahoe
216 05250
Explore Tahoe: An Urban Trailhead Visitor Center, serves to welcome, educate and transport visitors and locals to recreational and cultural activities around the Lake Tahoe Basin. Interpretive programs, interactive exhibits and educational films provide visitors with a unique experience when visiting the center.

Transit information and access is provided and encouraged as the best way to reach points of interest. Internet access is provided to help visitors plan excursions.

Arts - Public Art
217 04504
The purpose of the Public Art program is to provide a financing mechanism for the creation of art pieces and designs to be displayed on city property and within the city limits. Through our Arts, Culture, and Tourism Commission, members can provide input on how they envision the role of arts and culture in the City of South Lake Tahoe. The Arts, Culture, and Tourism Commission also reviews proposed public art projects and makes recommendations for the appropriation of allocated funds.

The ACT Commission completed a three-year Work Plan listing goals and plans for the commission. Seasonal art exhibitions are hosted at the city’s Airport year-round. The Commission issued a micro-grants program for community members to participate in proposals for funding for arts projects in 2025-2026.

Measure P - Recreation
220 04220
On November 8, 2016, the residents of South Lake Tahoe voted to support recreation by passing Measure P which increased the Transient Occupancy Tax by an additional 2%. Funds from Measure P will be used solely for the construction, operations, and maintenance of a new Recreation and Aquatics Complex.

In 2019, the Independent Citizen’s Oversight Committee for Measure P was established. The primary function of the committee is to review and report on the use of the South Lake Tahoe Measure P funds for the design and construction of the new Recreation & Aquatics Center. There are five voting members. The committee shall act in an advisory capacity to City Council and advise its findings and make recommendations for the use of funding during the design and construction of the new complex
DRAFT .

241
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Ice Arena (Operator)
221 04260
On July 14, 2011, the City Council approved an initial Management and Operations Agreement with Tahoe Sports Entertainment (TSE) to operate and maintain the Ice Arena. The revised agreement commenced on July 1, 2012, with a ten-year term to expire on June 30, 2022. TSE has an option to extend the contract under conditions related to the investment of capital of at least $500,000. Revenues from the operator and the city’s portion of expenses under contract will be accounted for under this account.

OTHER PROGRAMS
Special Events
100 04225
The city is committed to hosting special events that benefit the community and attract visitors to enjoy all that Lake Tahoe has to offer. Parks and Recreation processes all requests for events on city parks and recreation facilities.

In 2026-27, the Department is responsible for the following city sponsored Special Events: Festival of Winter Lights and Gingerbread House Competition, July 4 Parade, July Parks Make Life Better Events, Multicultural Festival.

Special Events coordinates partner events at Parks & Recreation facilities including the Live at Lakeview Summer Concert Series, Boo Bash event, and Pumpkin Patch Splash with the South Tahoe Parks Foundation.

MEASURE S FACILITIES
Park Maintenance oversees the maintenance activities related to Measure S Facilities. Maintenance of bike trails includes landscaping, sweeping, removing debris and snow removal.

Measure S Ski Run Bike Trail Maintenance
281 04120
This section of bike trail, which flanks Ski Run Boulevard on both sides from Pioneer Trail to Hwy 50 (2 miles), also features landscaping and pedestrian lighting to beautify this corridor. Maintenance includes seal coating the bike trail, providing snow removal, maintaining the native landscaped areas, repairing and upgrading the irrigation system annually, and maintaining the lighting. In 2025-2026, Parks installed removed nonfunctional turf and installed native landscaping throughout this corridor to be in compliance with AB 1572 which prohibits including the use of potable water to irrigate nonfunctional turf by January 1, 2027.

Measure S Bike Trails
284 04123
The district held a special election on September 19, 2000. Measure S was submitted to the voters. The voters were asked if they were in support of incurring a bonded indebtedness of the district in a principal amount not to exceed $6,500,000. The bonds would have a 30-year term, and the tax levy for a single-family property would be $18 per year, not to exceed 30 years. The money would be used to maintain new bike trails, acquire, construct, and equip athletic fields, upgrades for Paradise Park facilities and construction of an ice rink. The voters voted in support of Measure S on September 19, 2000, by 69%. The assessment will appear annually on property tax bills.

Measure R Bike Trails
284 04124
Measure R was passed by voters in November 2011 to allow Measure S funds to be used for renovation of pre-2000 (old) Class I bicycle paths owned or operated by the City of South Lake Tahoe or the County of El Dorado in the CFD area and allocated $500,000 o
DRAFT
f Measure S funds for renovation of youth ball fields in the Community Facilities

242
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA District (CFD) area. After first ensuring maintenance funding for new Class I bicycle paths when they are built in fulfillment of the original intent of Measure S, Measure R also allows bicycle path maintenance funding to be directed to old Class I bicycle paths that have been renovated.

Measure S Playfield Maintenance
284 04127
Located off Al Tahoe Blvd., adjacent to Lake Tahoe Community College, the Community Playfield is South Lake Tahoe’s first synthetic turf field. This surface allows almost limitless play, even in wet conditions. Demand for this facility has been very high and has required an increase in maintenance hours to keep up the facility.

In 2014, an evaluation of the community playfield determined the playing surface has been playable beyond its warrantied lifespan for several years and recommended the turf be replaced. A replacement fund was established and in 2016, the synthetic field turf was replaced and at the same time, other facility improvements were implemented. Additionally, in 2014, LTCC began intercollegiate soccer play. Over the summer of 2014, the use of the field was largely dedicated to LTCC activities. According to the existing MOU with LTCC for the community play field, the city maintains the schedule and collects rental fees as well as performs all maintenance and repairs.

In FY15/16, a Recreation Joint Powers Authority (JPA) was developed between the city and LTCC to oversee maintenance and programming of the playfields. LTCC is responsible for maintaining the fields and scheduling play on behalf of the JPA. In 2017, the city completed the construction of two new turf soccer fields within the newly developed JPA boundary. As part of the JPA agreement, the city’s Parks Division is responsible for janitorial and maintenance of the restroom building and playground structure at the Community Play Fields.

Bike Trails Snow Removal
284 04129
The City of South Lake Tahoe has bike trails extending North to South, from Park Avenue at Stateline, all the way to the El Dorado County line near South Tahoe High School. In addition, the bike trails travel from East to West extending from Emerald Bay Road to El Dorado Countyline near West Way. In total, the City of South Lake Tahoe is responsible for snow removal for over 14-miles of bike trails.

City-Wide Strategic Priorities Supported
Strategic Priority 4 - Grow and Diversify the Economy

4.3 Strive to develop 51 events per year in coordination with partners.

Strategic Priority 7 - Recreation and Equitable Access for All

7.1 Complete the new Recreation and Swim Complex and maintain the current complex in the meantime.

7.4 Evaluate public pier options.

7.5 Evaluate the possibility of building and maintaining a park in every neighborhood (pocket parks).

7.6 Partner for Senior Services.

7.7 Continue to improve access for people of all abilities to all public spaces.

FY 2025/26 Department Accomplishments

1. Opening of new Multigenerational Recreation & Aquatics Center.

2. Purchase of necessary furniture, fixtures and equipment for new Rec Center.

3. Fully operational lifeguard workforce to support two new pools.

4. Hiring of Recreation Supervisor, Recreation Program Coordinator and two Maintenance Technician III.

5. Adoption of Master Fee Schedule for New Rec Center.

6. South Tahoe Parks Foundation community tile fundraiser raised $41,425 towards scholarships.

7. Parks & Recreation program guide, SLT at Play was published twice annually.

8. Parks division completed turf conversion projects at Park Ave & Pine Blvd and Ski Run Blvd & Marina.

9. Parks division was
DRAFT
responsible for forestry projects on city owned parcels.

243
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA

10. Parks division was responsible for snow removal on city trails.

FY 2026/27 Department Goals and Objectives

1. Operate and program new Rec Center for first year of opening.

2. Highlight Department programs, offerings, and rental opportunities through marketing.

3. Continue to hire and train lifeguard and recreation staff to meet demand of new Rec Center.

4. Develop new events and partner event opportunities.

5. Collaborate with El Dorado County on Senior Services.

6. Find opportunities to generate revenue and reduce General Fund subsidy for new Rec Center.

7. Complete turf conversion projects.

Performance Measures
Strategic Priority 4: Grow and Diversify the Economy
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

4.3 Strive to develop 51 events per year in coordination with partners. n/a 70% 100%
Strategic Priority 7: Recreation and Equitable Access for All Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target

7.1 Complete the new Recreation and Swim Complex
and maintain the current complex in the meantime. n/a 100% n/a

7.4 Evaluate public pier options. n/a 50% 50%

7.5 Evaluate the possibility of building and maintaining a park in every neighborhood (pocket parks). n/a 100% 100%

7.6 Partner for Senior Services. n/a 50% 100%

7.7 Continue to improve access for people of all abilities to all public spaces. n/a 100% 100%
Department Goal 1: Expand Programming in Preparation for New Recreation Center Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Develop new programs and partnerships. n/a 20 28
Recruit and train lifeguards and recreation instructors. n/a 35 35 Department Goal 2: Offer a High Level of Service in Parks Maintenance and Operations Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Parks assumed forestry responsibilities citywide and will respond to projects as needed. 100% 100% 100%
Promote community volunteerism through park
maintenance volunteer events with partnerships.

DRAFT
100% 100% 100%

244
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Department Goal 3: Highlight Department Programs and Offerings through Marketing Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Create & publish Program Guide to market Parks &
Recreation services, programs & partnerships. 100% 100% 100% Create a robust social media presence for marketing
services and programs. n/a 100% 100%
Department Goal 4: Complete Purchases for Furniture and Equipment for New Recreation Center
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Complete furniture and equipment purchases for new
Recreation Center. n/a 90% 100%
Department Goal 5: Develop New Events and Partner Event Opportunities.

Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Number of new events and partner events developed. n/a 6 10 Department Goal 6: Collaborate with the County on Senior Services Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Partner with the County on Senior Services. n/a 50% 100% DRAFT

245
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Parks and Recreation Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 774,057 1,059,366 993,826 1,651,097 2,211,500 34% 560,403 Grants - - - - - - -
Transfers In - - - 741,425 710,000 100% (31,425)
Revenues Total 774,057 1,059,366 993,826 2,392,522 2,921,500 22% 528,978 Expenditures
Personnel Services 2,025,242 2,701,041 3,431,678 3,884,656 4,741,281 22% 856,625 Contractual Services 137,542 155,899 209,420 605,206 621,881 3% 16,676 Other Operating 961,330 1,176,329 1,416,376 1,716,503 1,746,634 2% 30,131 Capital Outlay 127,350 329,845 110,365 429,796 212,900 -50% (216,896) Debt Service/Leases - - - - - - -
Transfers Out 74,897 71,942 81,119 120,000 120,000 0% - Expenditures Total 3,326,362 4,435,057 5,248,957 6,756,161 7,442,696 10% 686,535 Net Rev (Exp) General Fund (2,552,305) (3,375,691) (4,255,131) (4,363,638) (4,521,196) Special Revenue Fund
Revenues
Operating Revenues 4,071,326 4,429,767 4,468,676 4,031,400 3,959,400 -2% (72,000) Grants - - - - - - -
Transfers In 166,716 140,000 205,000 230,000 389,000 69% 159,000 Revenues Total 4,238,042 4,569,767 4,673,676 4,261,400 4,348,400 2% 87,000 Expenditures
Personnel Services 8,926 16,122 23,593 27,057 27,057 0% - Contractual Services 8,775 6,647 139,129 483,450 547,200 13% 63,750 Other Operating 240,321 277,267 254,720 259,825 293,425 13% 33,600 Capital Outlay 50,000 50,000 50,000 50,000 50,000 0% -
Debt Service/Leases 59,636 58,754 60,040 60,041 - -100% (60,041) Transfers Out 1,371,042 4,746,615 4,631,286 13,462,101 4,075,175 -70% (9,386,926) Expenditures Total 1,738,700 5,155,404 5,158,769 14,342,474 4,992,857 -65% (9,349,617) Net Rev (Exp) Special Rev. Fund 2,499,341 (585,637) (485,092) (10,081,074) (644,457) FTE's 14 14.75 16.84 21 21 0%
DRAFT

246
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT

247
248
Fiscal Year 2026-2027
Proposed Budget Presentation
City Council Budget WorkshopAugust 25, 2026
249
City Council
Strategic
Priorities
2025-2030
Ability for Everyone Who Works Here to Live HereEfficient GovernmentEnsure Public SafetyGrow and Diversify the EconomyImprove TransportationProtect the Natural EnvironmentRecreation and Equitable Access for All City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 2 250
General
Information
and Budget
Approach
Budget Basics• The budget is the City’s financial plan for the fiscal year.• The City adopts an annual budget for each fiscal year.• Fiscal Year: October 1 - September 30• Matches available resources with planned expenditures.Fiscal Controls• Total expenditures may not exceed available revenues and resources.• General Fund Excess Unassigned Fund Balance is appropriated only for one- time expenditures.• Ensures expenditures are supported by available funding.• Unspent Capital Project and Grant appropriations are carried forward as Continuing Appropriations.
• Once adopted, budget adjustments between funds require City Council approval.Long-Term Financial Planning• Incorporates a long-term perspective through the Five-Year Financial Forecast (FY 2028 - FY 2032).• Provides a framework for evaluating priorities, core services, and funding needs.• Facilitates discussion of what we want to accomplish in the coming year and how to align resources with those priorities.

City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 3 251
Budget Fund
Types
Governmental Funds• General Fund – “Checking Account”; fewer restrictions• Special Revenue Funds – “Savings/Money Market /Gift Accounts”; funding restricted or limited by regulations, statute, code, funder, etc. • Debt Service Fund – “Mortgage/Vehicle/Loan Account”; non-discretionary, legal obligations, required debt payments
• Capital Project Funds – “Construction Accounts”; capital improvements Proprietary Funds• Enterprise Funds – “Business Accounts”; account for operations similar to private enterprise
• Internal Service Funds – “Department Accounts”; account for goods/services provided by one department to other departments of the City, on a cost reimbursement basis Fiduciary Funds – “Holding Accounts”; used in situations where the City is acting in a fiduciary capacity as a trustee or custodian of funds City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 4 252
Budget
Calendar -
April 2026 to
September
2026
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 5 ITEM DETAILS 2026 DUE DATES

APRIL - MAY
Payroll Account Distributions forms sent to Departments Departments verify and update employee salary distributions April 6 FY 2026/2027 Budget Instructions and Forms sent to Departments Departments begin developing FY 2026/2027 budget requests April 9 Distribution forms due to Finance Departments return updated salary distribution forms May 8Budget Module is open to Departments for entry Departments enter their budget requests using Budget Module April 27 - May 13 Budget Module update and electronic backup forms due to Finance Departments complete updating budgets in Budget Module, submit electronic budget backup forms and worksheets to Finance May 13 FY 2026/2027 Budget narratives sent to Departments
Departments begin updating description of services, goals, objectives, and performance measures for FY 2026/2027 Budget document May 15

JUNE - JULY
Draft FY 2026/2027 CIP Recommendations and CIP 5-year Plan Public Works Dept presents Draft FY 2026/2027 CIP Recommendatios to City Council June 2 Departmental Budget Reviews with City Manager
Departments meet with City Manager and Finance Director for preliminary review of budget requests for FY 2026/2027 Budget June 8 - June 11 Budget narratives due to Finance
Departments submit updated Budget narratives in Word format June 18 Completion of Proposed FY 2026/2027 Budget
Proposed FY 2026/2027 Budget is completed based on changes and recommendations from Preliminary Budget Review meetings July 17

AUGUST - SEPTEMBER
City Council Meeting - Budget Workshop
Presentation of proposed FY 2026/2027 Budget to City Council for review, discussion, and possible adoption August 25 City Council Meeting
Adoption of FY 2026/2027 Budget (if changes requested during Budget Workshop) September 8

CITY OF SOUTH LAKE TAHOE
FISCAL YEAR 2026/2027 BUDGET

DEPARTMENTAL BUDGET CALENDAR
253
FY 2027

RECOMMENDED

BUDGET -

HIGHLIGHTS
• 68% of General Fund budget for personnel• $12.0M General Fund pension cost• UAL prepayment: $306K savings ($143K net)• Health plan rates: 12% increase for nine months• $500K for deferred maintenance• Funding for capital improvements, streets & snow removal• Funding for City Council Strategic Priorities• 2 new positions requested; 234 total authorized FTEs• 25% General Fund reserve maintained ($17.3M)• Inflation was 3.4% in July 2026, compared with 2.7% in July 2025. • Federal Funds rate is 3.50% - 3.75%, following a 0.25 percentage-point reduction in December 2025; the rate has remained at this level since.

City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 6 254
Visualizing
the City’s
2026 - 2027
Proposed Budget
(All Funds)
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 7 255
FY 2027 Budget Analysis by Fund - Summary
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 8 256
FY 2027 Budget – Citywide Revenues by Fund Type
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 9 General Fund
(incl. Measure S)
52%
Special Revenue
15%
Capital
Improvement
Program
13%
Internal Service
6%
Trust and Agency
5%
Debt Service
5% Enterprise 4%
257
FY 2027 Budget – Citywide Expenses by Fund Type
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 10 General Fund (incl.

Measure S)
43%
Capital
Improvement
Program
25%
Special Revenue
15%
Internal Service
5%
Enterprise
4%
Trust and Agency
4%
Debt Service
4%
258
FY 2027 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 11 Revenue Type 2026 Revenue Stats
2024-2025
Actuals
As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-27 to
2025-26
Property Taxes 44,895 parcels (incl. timeshares) 18% 12,680,000 11,752,392 18% 13,723,000 19% 1,043,000 Transient Occupancy Tax - City 10% 17% 11,837,563 11,326,275 17% 12,402,563 17% 565,000Transient Occupancy Tax - Project Area 10% + 2% 13% 8,000,000 8,264,006 12% 8,200,000 12% 200,000 Sales Tax (not including Measure S) 7.25% rate (excl. 1% Measure S) 11% 7,737,140 7,581,798 11% 7,788,000 11% 50,860Measure Q 0.5% of purchases within City Limits 6% 4,191,000 4,147,122 6% 4,164,000 6% (27,000)Motor Vehicle Licens Fees (MVLF) 2004: replaced with a like amnt of prop tax 5% 3,271,000 3,141,506 5% 3,266,000 5% (5,000)Franchise Taxes (incl. Water franch.) 7 franchisees 3% 2,376,000 2,231,402 4% 2,376,000 3% - Business License Tax over 4,000 businesses 4% 2,278,930 2,323,309 3% 2,278,930 3% - Transfers-In some are on reimbursement basis (1) 4% 5,669,534 2,693,268 8% 4,967,214 7% (702,320)Other Revenue Fire, Police, Bldng/Planning, Recreation 19% 10,757,854 12,541,089 16% 12,119,539 17% 1,361,685 Total Revenues 66,002,167 100% 68,799,021 100% 71,285,246 100% 2,486,225 (1) Majority of these Transfers-In are transfers from Measure S Sales Tax General Fund. 259
FY 2027 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 12 260
Transient Occupancy Tax Revenue
Month over Month Variance Analysis
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 13 *Motels line: reduction amount attributed to Beach Retreat closure is $123,609 261
Transient Occupancy Tax Revenue
Year over Year Variance Analysis (through June occupancy) City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 14 *Motels line: reduction amount attributed to Beach Retreat closure is $442,100 262
Transient Occupancy Tax – Rooms Rented Trends
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 15 Year to Date
Oct Nov Dec Jan Feb March April May June July Aug Sept Total 2018-19 51,115 43,850 57,807 60,319 51,675 57,424 47,020 41,658 67,046 85,023 82,754 69,244 714,9352019-20 50,619 36,938 52,338 57,754 53,535 25,684 1,738 3,571 36,328 69,277 71,988 55,306 515,0762020-21 56,518 38,692 27,451 45,181 60,917 52,912 47,625 54,890 72,032 80,244 50,100 25,008 611,5702021-22 55,285 34,462 47,622 55,046 53,547 51,131 44,389 46,416 65,457 81,515 70,089 59,175 664,134 2022-23(1) 49,244 33,334 53,118 52,803 56,145 43,335 47,226 42,204 58,047 79,431 74,414 62,535 651,836 2023-24 47,224 32,422 43,790 48,284 53,086 52,959 49,464 45,932 66,659 79,701 71,223 63,627 654,3712024-25 52,339 36,215 50,642 54,970 56,534 54,680 44,922 49,305 71,176 82,110 78,427 60,108 691,4282025-26 48,433 33,796 43,813 57,087 53,473 48,385 38,248 47,945 65,239 436,419 Change from PY (3,906) (2,419) (6,829) 2,117 (3,061) (6,295) (6,674) (1,360) (5,937) Due to Beach Retreat Closure (2,469) (1,224) (2,143) (1,807) (1,941) (1,670) (1,973) (2,087) (4,606) (6,141) (5,062) (3,199) -3% to -7% Remaining Variance (1,437) (1,195) (4,686) 3,924 (1,120) (4,625) (4,701) 727 (1,331)Change in Rental Agent Managed Rooms (342) 405 1,143 1,422 1,361 1,465 200 1,283 2,484 VHR Rooms Rented No data No data No data No data No data No data 1,093 1,680 2,907 City of South Lake Tahoe
Hotel/Motel Rooms Rented Analysis
263
FY 2027 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 16 Department
2024-2025
Actuals
As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-27 to
2025-26
General Government(1) 9% 7,523,878 6,189,271 10% 7,904,239 11% 380,361 Finance(2) 5% 3,844,350 3,471,519 5% 3,746,406 5% (97,944)Non-Departmental 5,305,556 8% 4,712,264 7% 5,782,276 8% 1,070,012Police 17,557,101 26% 16,825,025 23% 17,323,483 24% 498,458 Fire 11,779,839 17% 13,236,560 18% 13,643,959 19% 407,399 Public Works 5,189,037 8% 6,283,033 8% 6,639,182 10% 356,149Development Services 1,876,795 3% 2,100,261 3% 2,149,388 3% 49,127Parks & Recreation 5,167,838 7% 6,724,220 9% 7,322,695 10% 598,475Transfers-out 11,262,054 17% 12,868,068 17% 6,773,618 10% (6,094,450) Total Expenditures 67,799,010 100% 74,117,659 100% 71,285,246 100% (2,832,413) (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, City Treasurer, and Sustainable SLT Program(2) Includes Information Technology 264
FY 2027 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 17 265
FY 2027 General Fund Expenditures
By Department and Category
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 18 $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit.

Personnel Cost 3,666,077 5% 2,415,429 3% 3,795,544 5% 15,824,047 22% 12,175,056 17% 4,045,161 6% 1,641,158 2% 4,741,281 7% 48,303,753 68% Contractual Services 1,367,548 2% 543,235 1% 1,248,769 2% 202,200 0% 780,193 1% 1,292,100 2% 410,600 1% 621,881 1% 6,466,526 9% Other Operating 2,828,510 4% 210,160 0% 722,948 1% 872,716 1% 566,210 1% 1,105,161 2% 78,330 0% 1,746,634 2% 8,130,669 11% Capital Outlay 95,700 0% 539,000 1% - 0% 424,520 1% 122,500 0% 196,760 0% 19,300 0% 212,900 0% 1,610,680 2% Debt Services 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0% - Transfers-Out 0% - - 0% 6,653,618 9% 0% - 0% - 0% - 0% 120,000 0% 6,773,618 10% Totals 7,957,835 11% 3,707,824 5% 12,420,879 17% 17,323,483 24% 13,643,959 19% 6,639,182 9% 2,149,388 3% 7,442,696 10% 71,285,246 100% (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, and City Treasurer(2) Includes Information Technology(3) Includes Transfers-Out Total Expenditure
Category
General
Government(1) Finance(2)
NonDepartmental(3) Police Fire Public Works Development Services Parks and Recreation 266
FY 2027 General Fund – Personnel Cost
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 19 267
FY 2027 General Fund – Transfers-Out
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 20 2024-2025 2025-2026 2026-2027
TRANSFER-OUT TO: Actuals Amended Budget Proposed BudgetPW VEHICLE REPLACEMENT - 142,470.00 130,164.00 ARTS - PUBLIC ART 30,000.00 22,000.00 22,000.00STREETS FUND 750,045.00 749,380.00 600,000.00SNOW FUND 554,000.00 710,244.00 400,000.00 DEBT SERVICE FUND 3,225,375.00 3,713,775.00 2,531,754.00 HOUSING FUND 180,000.00 860,416.00 500,000.00CITY CIP FUND 5,283,515.00 4,193,114.00 1,100,000.00 HEALTH INSURANCE FUND - 1,098,210.00 -
STORM WATER MANAGEMENT PROGRAM FUND 250,000.00 225,938.00 300,000.00HOUSING LT RENTAL INCENTIVE 90,000.00 45,000.00 - TRANSIT CENTER - - 154,000.00
RETIREE SAVINGS 45,000.00 30,000.00 40,000.00SKI RUN BID 11,000.00 13,500.00 12,700.00ICE ARENA 145,000.00 170,000.00 235,000.00PARKING MANAGEMENT 5,000.00 - - LONG TERM CAPITAL REPLACEMENT FUND 600,000.00 500,000.00 500,000.00 CLEAN TAHOE 12,000.00 12,000.00 12,000.00CAMPGROUND LT CAPITAL REPLACEMENT FUND 81,119.00 120,000.00 120,000.00TRANSIT JPA - 51,551.00 - BOAT PATROL - 204,470.00 116,000.00AB 939 - 6,000.00 -
$ 11,262,054 $ 12,868,068 $ 6,773,618
268
Measure S Sales Tax General Fund
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 21 Measure S Sales Tax General Fund
2024-2025
Actuals As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-2027 to
2025-2026
REVENUESMeasure S Sales Tax 8,294,649 99% 8,382,000 88% 8,327,000 99% (55,000)Transfer-In - 0% 1,000,000 11% - 0% (1,000,000)Interest 56,884 1% 46,000 1% 46,000 1% - Revenues Totals 8,351,533 100% 9,428,000 100% 8,373,000 100% (1,055,000) EXPENDITURES and FINANCING USESTechnical Services 600 1% 10,000 1% 10,000 1% - Transfer out to/for:

Capital Improvement Program (CIP) 4,597,000 49% 3,500,000 43% 3,500,000 40% - Debt Service - Communication System 554,643 6% - 0% - 0% - Debt Service - Snow Removal Equipment 602,721 7% 778,934 10% 952,986 11% 174,052 Fire Station III Design and Construction 0% - 0% 1,000,000 - 12% 1,000,000 General Fund - Safety Personnel and Equip. 1,647,286 18% 1,840,270 23% 1,780,150 21% (60,120) Snow Removal Operations 661,234 7% 832,635 10% 556,599 6% (276,036) Storm Water Program 99,352 1% 0% 258,314 - 3% 258,314
Streets repairs (in-house) 630,000 7% 1,023,798 13% 548,248 6% (475,550) Vehicle and Equipment Replacement 350,000 4% - 0% - 0% - Expenditures Totals 9,142,836 100% 7,985,637 100% 8,606,297 100% 620,660 269
Departmental Budget Highlights
2026 - 2027 Budget
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 22 270
City Council
City Council: Governance, Policy Leadership & Budget Priorities• Five-member elected City Council providing policy direction and community representation for the City of South Lake Tahoe. • Serves as the City’s primary legislative and policy-making body, establishing priorities, adopting ordinances and resolutions, and providing fiscal oversight. • Advances the City’s Strategic Goals and Objectives through budget adoption, policy decisions, and direction to staff. 2026–2027 Budget Priorities• Annual Granicus Agenda Management System Contract Supports transparent, efficient, and accessible public meeting administration, including agenda preparation, publication, records management, and public access to legislative materials. • Spanish Interpreter Services
Enhances language access and public participation by supporting Spanish-speaking community members during City Council meetings and other public proceedings, consistent with inclusive and accessible government practices.

City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 23 271
City Clerk
City Clerk: Transparency, Public Access & Legislative Administration• Disseminates official City information through agendas, minutes, public notices, records, and legislative documents.• Maintains the integrity, accessibility, and long-term preservation of the City’s official and historical records.• Posts legally required public notices and supports compliance with applicable open meeting, public records, elections, and municipal code requirements.• Serves as the filing official for candidates and local measures for City elections.• Supports public participation through hybrid meeting operations, remote access, and Spanish language interpretation services.2026–2027 Budget Overview• Operating Budget: $73,000 Excludes salaries and benefits for the City Clerk and Assistant City Clerk.• Primary Budget Focus: Public Transparency and Access Funding primarily supports the Online Document Portal, public noticing, agenda/records access, and related transparency tools.• Election Costs Included Estimated election-related costs of approximately $33,000 are anticipated in the 2026– 2027 budget cycle. The cost is included in the operating budget amount shown. • Staffing Level The department consists of two employees: the City Clerk and Assistant City Clerk.• Hybrid Public Meeting Support The department continues to support hybrid City Council and Planning Commission meetings, allowing remote public participation and Spanish interpretation services.

City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 24 272
City Attorney’s
Office
Handles All Legal Activity for the City and Administers City Risk Management Program • Provides legal advice to City officials and employees• Oversees litigation involving City• Workers comp oversight, ADA Coordinator, worker safety oversight, liability claims, and insurance procurement
2026-2027 Budget
• City Attorney Department supports all strategic goals• Minimize outside counsel costs City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 25 273
City Manager’s
Office
Oversees All City Departments, plus• Communications and Government Relations • Human Resources (employee relations, labor relations/negotiations, city-wide recruitment process, employee recordkeeping)
• Sustainability and Utility provider coordination• Data, Innovation and GIS division• Transit• Business Retention and Expansion/Economic Development• Airport2026-2027 Budget• Focus on City Council Strategic Plan Implementation and 2027 Update• 311 Citizen Request Management system• Development of an Economic Development Strategy including identification of second economies
• Continue employee recognition program• Continue video and graphics production to support public communications
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 26 274
Finance
Department
(including
Information
Technology
Division)
All day-to-day accounting and Information Technology (IT) functions, including:
• Accounts payable, accounts receivable, payroll, fixed assets• Budget and financial management• Financial policies, reporting and internal control• Revenue collection• Cash management • Debt management and debt financing• Grant management• Purchasing• Information Systems• Finance support to City Manager, City Council, departments, employees, oversight boards and special districts
2026-2027 Budget
• Citywide software and SaaS subscriptions, professional and audit services, GFOA budget and financial reporting awards, and other technology, financial reporting, and compliance needs • Active, targeted pursuit of grant funding (in FY 2026 applied for 13 grants totaling over $39M; received 5 awards for a total of $3.6M, 7 applications under review totaling $31.4M) • Complete financial system upgrade and continue supporting ongoing IT cybersecurity, software/SaaS, and technology needs
• Continue transparent financial reporting, long-term planning, and support for City Council and departments
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 27 275
Police Department
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 28 City-wide Police Operations:• Operations Division
• Patrol
• STACS• School Resource Officer
• Boat Patrol• Crisis Response Unit
• Support Division
• Detectives
• Homicide• Sexual assault• Child crimes• Property crimes• Cannabis Control • CSO
• Veh. / Nuisance Abatement• Parking Amb. / Enforcement• VHR Permit/Invest./ Enforcement• False Alarm Enforcement • Evidence• Records• Joint Dispatch Center• Background Investigations • Administration
2026-2027 Budget• Four Patrol cars – end of life Chevy Tahoes• Two Parking Ambassador Vehicles - end of life Tahoe and F-150• Body Worn, In Car Camera, Interview Room Axon software support
• Investigation and Administration software support• Parking Garage painting and lights• Officer health physicals with Fire Department• Continue to support POST training standards for police officers 276
Fire Department
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 29 South Lake Tahoe Fire Rescue:• Operations Division
• Suppression• EMS• Rescue• Training• Special Operations • Prevention Division
• Fire Marshal/BC• Fire Inspector II
• Fuels Division
• Capacity Building for fuels reduction projects• Defensible Space Inspectors• Chipping Crew • Administration
2026-2027 Budget• Operations Division
• Focus on career development and succession planning• Re Power Marine 17 with new motors• Continue investment in Firefighter physical and behavioral health• Station 3 construction project• Complete communications project • Prevention Division
• Public Education• Firewise Communities• Bolster Defensible Space Inspection programs• Commercial Fire Inspection Program Improvements and increased capacity
• Fuels Division
• Increase fuels reduction to 150 acres per year• Evacuation route fuels reduction, planning, and education• Coordinate fuels reduction work with partners on the South Shore 277
Public Works
30 Divisions/Functions/Structure 2026-2027

1. Public Works Administration
• Solid Waste JPA• Transit Service Coordination

2. Engineering
• Streets and Stormwater Program
o Engineeringo Constructiono Permits/Development Reviews

3. Facilities Division
• Facilities Program
o Facilities Maintenance Division o CIP Program Development

4. Street Maintenance
• Roadway Repair • Snow Operations• Stormwater Compliance

5. Fleet Maintenance City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 278
Public Works
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 31 2026-2027 Budget Highlights
• Staffing
• No new positions requested
• Contract Services
• Snow Management for City-owned Parking Lots, Airport, Lisa Maloff Way, and Sidewalks – Recommend to contract with Trella Tahoe, under the 5-year Agreement, with the addition of a new Rec. Center Parking Lot and Library $441,916.00• Contract On-Call Labor Compliance (allocated in CIP)• Contract On-call Material Testing and Inspection (allocated in CIP)• Contract On-Call Surveyor (allocated in Engineering • Equipment
• 8 replacement vehicles
• Facilities – 3• IT – 1• Engineering -2• Parks and Rec -2 279
Public Works
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 32 2026-2027 Budget Highlights – New CIP Budget Requests• 5 New/Ongoing Projects funded in 26/27 Budget (Road Rehabilitation, Drainage Pipe Replacement, Fire Station 3, El Dorado Beach Revetment, Drainage Master Plan); $4 million will be strictly for paving and sealing of roads. • Carry Forward projects total: Around $38 million
• Over 50 projects with carry forward
• Total additional Budget Recommendation: $7.7 Million for projects not funded in Proposed 26/27 Budget
280
Development Services
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 33 2026-2027 Budget
• Permit fee revenues and service demand• Housing Initiatives, Programs and staffing• Area Plans• Plan Review and Inspections• Planning Entitlements• Permit tracking software and process improvement
• VHR Inspections
Planning Division Building Division Housing Division
Department Highlights• Implementation of Central Square Software• Implementation of “real time” inspection software• Completed Sugar Pine Village Phase 3 construction• Began construction of SPV community building• Completed Mid-Town Area Plan (September 8 CC)• Completed Pre-Approved ADU Plans• Substantial completion of 7th Cycle HE Update• Substantial completion of TVAP/South Y Plan• Shelter Pass Winter Shelter Program• Brought long-term rental incentive program in house 281
Parks and Recreation
SLT at Play
34 Recreation Programs• Recreation and Equitable Access – Serving thousands, including youths, adults & seniors with inclusive, accessible & exciting in-house, contracted & partnership programs at the Multigenerational Recreation & Aquatics Center • Special Events: Live at Lakeview, Easter Egg Splash & Dash, 4th of July Parade, Movies in the Park, MultiCultural Celebration, Pumpkin Patch Splash, Rec Center Rumble, Festival of Winter Lights & Gingerbread House Competition Parks Maintenance
• 179 acres of maintained park, beach and landscaped
areas
• 14 miles of bike trail maintenance & snow removal• Turf conversion projects• Forestry management City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 2026-2027 Budget• Recreation & Aquatics Center operational budget
• SLT at Play marketing• Special Events• Parks maintenance & forestry projects• Bijou Golf Course• Campground by the Lake• Arts, Culture & Tourism Commission• Parks & Recreation Commission 282
General Fund –
Undesignated
Fund Balance
Activity through
8/11/2026
and
Projections for
9/30/2026
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 35 Beginning Fund Balance @ 10/01/2025 34,038,164 $ Less: Nonspendable and committed amounts at the beginning of the fiscal yearNonspendable (advances, encumbrances, prepaids, inventories, committed) (7,649,328)Restricted - General Liability Claims (500,000)25% Reserve (16,267,568)Set-aside for projected budget deficit per Resolution 2023-077 (2,000,000)Set-aside for Affordable Housing Project (Loan to Novin) per community survey (1,000,000) Available for 2025-2026 Expenditures 6,621,269 $
Activity during FY 2025-2026:Carryforward Encumbrances, net, ccm 10.21.25 (969,466)GF grant funding roll forward true-up (98,884)Various budget appropriations through ccm 3.10.26, net (35,000)Mid-Year Budget Adjustments, ccm 3.24.2026 (4,062,393)Revenue increase PD EDC Partnership ccm 5.19.26 20,000 Rental Incentive Program Additional Allocation ccm 5.19.26 (50,000)Interim City Attorney Services ccm 6.16.26 (100,000) City Attorney Recruitment Services ccm 6.16.26 (50,000)Unencumber Grant Match Set-Aside 309,690 Net Usage Subtotal (5,036,053)
Remaining Available Fund Balance @ 08/11/2026 1,585,216 $ Less: Increase to 25% Reserve for FY 2027 - 25% of adjusted total $69,190,382 = $17,297,595 (1,030,028) Projected Ending Fund Balance @ 09/30/2026 $555,188
283
Grant Program
43 approved grants for a total of $51.5M including:
• $8.7 million for Tahoe Valley Greenbelt Project • $3.5 million for Pioneer Trail Pedestrian and Safety Upgrades • $4.1 million in Bike Trail Improvements • $2.4 million in sustainable planning and solar projects • $300,000 in water quality treatment• $10 million in Housing grants for loans to Sugar Pine Village project• $9 million in other Housing supported grants• $2.5 million for EV charging, Sustainable Infrastructure, and solar photovoltaic system in City’s Corp. Yard
• $2.1 million for Zero Emission Buses to Capitol Corridor• $6.4 million total in Fire department grants for Fuel Reduction and Defensible Space Program
• $421,000 in Sustainable Transportation Plans• $800,000 in Airport grants for Airport Master Plan and Pavement Management Plan
• $408,000 in Police Department law enforcement activity grants • $80,000 in Recycling, Abatement, SB 1383• $500,000 in Regan Beach Improvement Planning grant City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 36 284
City Code
Section 3.25.020
- General Fund
Committed
Reserve Policy
• Establishes a general fund committed reserve equal to 25 percent of the annual budgeted general fund expenditures appropriations in each fiscal year. • Purpose is “to provide with sufficient working capital and a comfortable margin to provide one-time or temporary financing for the following purposes:
a) When the city faces economic recession/depression
and the city must take budget action.
b) When the city is impacted by a natural disaster or
any other emergency.
c) When the city experiences unexpected declines in
revenues and/or when unpredicted large one-time expenditures arise. d) When the city faces an unexpected liability created
by federal or state legislative action.”
• $17.3 million reserve requirement in FY 2027 • Projected to grow to $18.9 million in FY 2032 City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 37 285
City’s Financial
Policy General
Fund Committed
Reserve -
Use of committed
reserve
• Prior to appropriating funds from the General Fund
Committed Reserve, the City Council shall find that an emergency or extraordinary need exists to justify the use of these funds. • The following shall guide how the general fund
committed reserve should be used:
(a) Use of the general fund committed reserve to phase into fiscal distress periods gradually, focusing on maintaining the council’s strategic priorities.(b) To the extent possible, use of the general fund committed reserve as the last resort to balance the city budget.(c) To the extent possible, appropriations of the general fund committed reserve shall not exceed 25 percent of the reserve per year.(d) The general fund committed reserve should not be used to support recurring operating expenditures.

City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 38 286
Primary General Fund
Five-Year Plan 2028 to 2032
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 39 Actual Total Budget Proposed Forecast Forecast Forecast Forecast Forecast REVENUES BY TYPE 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032 Prop Tax $ 11,752,391 $ 12,680,000 $ 13,723,000 $ 14,134,690 $ 14,558,731 $ 14,995,493 $ 15,445,357 $ 15,908,718 Transient Occupancy Tax (TOT) 11,327,309 11,847,563 12,422,563 12,977,014 13,236,555 13,402,011 13,569,537 13,739,156 Sales Tax 7,581,798 7,737,140 7,788,000 7,885,350 7,983,917 8,083,716 8,184,762 8,287,072 Transfers IN 2,693,268 5,669,534 4,967,214 4,622,649 4,440,269 4,458,810 4,428,509 4,500,441 Vehicle License Fee 3,141,507 3,271,000 3,266,000 3,363,980 3,464,899 3,568,846 3,675,912 3,786,189 Measure Q 4,147,122 4,191,000 4,164,000 4,216,050 4,268,751 4,322,110 4,376,136 4,430,838 Parks & Recreation Revenue 993,826 1,651,097 2,211,500 2,350,000 2,420,500 2,493,115 2,567,908 2,644,946 Project Area TOT 8,264,006 8,000,000 8,200,000 8,364,000 8,531,280 8,637,921 8,745,895 8,855,219 Other Revenue 5,376,067 3,110,823 3,158,503 2,658,503 2,358,503 2,458,503 2,658,503 2,658,503 Police Revenue 2,551,756 2,514,364 2,694,610 2,775,448 2,858,712 2,944,473 3,032,807 3,123,792 Franchise Fees 2,231,402 2,376,000 2,376,000 2,447,280 2,520,698 2,596,319 2,674,209 2,754,435 Business License Tax 2,428,266 2,358,930 2,358,930 2,429,698 2,502,589 2,577,667 2,654,996 2,734,646 Public Services Revenue 2,666,821 2,286,450 2,765,750 2,798,723 2,782,684 2,766,165 2,799,150 2,833,124 Fire Revenue 846,628 1,105,120 1,189,176 483,990 493,670 503,543 513,614 523,886 Total Revenues $ 66,002,167 $ 68,799,021 $ 71,285,246 $ 71,507,374 $ 72,421,757 $ 73,808,692 $ 75,327,296 $ 76,780,965

EXPENDITURES BY DEPARTMENT
Police $ 17,557,103 $ 16,825,025 $ 17,323,483 $ 17,924,593 $ 18,270,738 $ 18,630,627 $ 19,041,845 $ 19,461,039 Fire 11,779,840 13,236,560 13,643,959 13,372,870 13,626,722 13,887,547 14,187,674 14,493,362 General Fund Transfers OUT 7,955,560 9,034,293 4,121,864 4,770,576 4,364,472 4,356,647 4,371,725 4,235,423 General Fund Transfer OUT - Debt Service 3,225,375 3,713,775 2,531,754 920,478 972,735 928,047 918,163 960,123Parks and Recreation 5,248,958 6,756,160 7,442,695 7,604,728 7,759,875 7,945,145 8,135,095 8,329,848 General Government 6,189,271 7,523,878 7,904,239 8,018,426 8,184,430 8,397,745 8,616,816 8,841,801 Finance 3,471,520 3,844,350 3,746,406 3,833,902 3,914,979 4,011,316 4,110,122 4,211,461 Miscellaneous General Fund 5,305,552 4,800,324 5,782,276 6,070,092 6,146,685 6,244,731 6,307,426 6,372,001 Development Services 1,876,796 2,100,261 2,149,388 2,198,720 2,244,915 2,297,389 2,351,138 2,406,197 Public Works/Engineering 5,189,037 6,283,033 6,639,182 6,792,989 6,936,206 7,109,498 7,287,292 7,469,709 Total Expenses $ 67,799,012 $ 74,117,659 $ 71,285,246 $ 71,507,374 $ 72,421,757 $ 73,808,692 $ 75,327,296 $ 76,780,965 Increase to / (Use of) Fund Balance $ (1,796,845) $ (5,318,638) $0 $0 $0 $0 $0 $0 287
Five-Year Plan Assumptions
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 40 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032
Property Tax 3.00% 3.00% 3.00% 3.00% 3.00%T.O.T./Project Area T.O.T 2.00% 2.00% 1.25% 1.25% 1.25%Sales Tax/Measure Q/Measure S 1.25% 1.25% 1.25% 1.25% 1.25%Vehicle License Fee 3.00% 3.00% 3.00% 3.00% 3.00%Franchise Fees 3.00% 3.00% 3.00% 3.00% 3.00%Transfer-in from Measure S - funding for Fire and Police staffing (7 FFs, 50% of Fire Marshall/BC, 100% of Police Lt.) and Sidewalk Snow Removal $2.0 million $2.0 million $2.1 million $2.2 million $2.2 millionTransfer-in from Measure P for the new Recreation Center Operations $0.5 million $0.5 million $0.5 million $0.5 million $0.5 millionRepayment of RDA Loan $0.7 million $0.7 million $0.7 million $0.7 million $0.7 million 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032
Salaries 2.00% 2.00% 2.00% 2.00% 2.00%Health 5.00% 3.00% 3.00% 3.00% 3.00%Pension 2.00% 2.00% 2.00% 2.00% 2.00%Pension (UAL) per 2024 CalPERS actuarial estimates; assumes prepayment; does not reflect reduction based on 2025 actuarial estimates. $10,281,718 $10,406,538 $10,506,201 $10,375,575 $10,497,492Road Repairs $1.3 million $1.1 million $1.2 million $1.2 million $1 million Transfers-out for other CIP Projects $0 $0 $0 $0 $0Transfers-out for deferred maintenance $0.5 million $0.5 million $0.3 million $0.3 million $0.3 million Transfer-out to Vehicle and Equipment Replacement none none none none none Other Personnel Expenditures 2.00% 2.00% 2.00% 2.00% 2.00%Other Operating Expenditures 2.00% 2.00% 3.00% 3.00% 3.00%Contractual Services 2.00% 2.00% 3.00% 3.00% 3.00%Capital Outlay 2.00% 2.00% 3.00% 3.00% 3.00%

MAJOR REVENUE ASSUMPTIONS

MAJOR EXPENDITURE ASSUMPTIONS
288
Measure S Sales Tax General Fund
Five-Year Plan 2028 to 2032
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 41 Actual Total Budget Proposed Forecast Forecast Forecast Forecast Forecast REVENUES 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032Measure S Sales Tax 8,294,649 $ 8,382,000 $ 8,327,000 $ 8,431,088 $ 8,536,476 $ 8,643,182 $ 8,751,222 $ 8,860,612 $ Interest Revenue 56,884 46,000 46,000 40,000 40,000 40,000 20,000 20,000 Transfer - in - 1,000,000 - - - - - -
REVENUES TOTAL 8,351,533 $ $ 9,428,000 $ 8,373,000 $ 8,471,088 $ 8,576,476 $ 8,683,182 $ 8,771,222 $ 8,880,612 EXPENDITURES / FINANCING USESTechnical Services $ 600 $ 10,000 $ 10,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Transfer out for:

PAYGO - Communications System - - - - - - - -
Financing - Communications System 554,643 - - - - - - - Financing - Snow Removal Equipment 602,721 778,934 952,986 352,425 352,425 352,425 176,213 - Financing - Fire Station 3 construction - - 1,000,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 Fire Station III Rehabilitation 500,000 - - - - - - -
Fire Station II Staffing 1,200,078 1,315,720 1,206,750 1,242,953 1,280,241 1,318,648 1,358,208 1,398,954 BC/Fire Marshall (vehicle, 50% funded position) 144,000 198,500 202,550 208,627 214,885 221,332 227,972 234,811 Police Lieutenant (100% funded) 303,208 326,050 370,850 381,976 393,435 405,238 417,395 429,917 Police Officer (partial year, if grant not renewed) - - - - - - - - Police Safety Equipment - - - - - - - -
Stormwater Management Program and Project 99,352 - 258,314 150,000 150,000 100,000 100,000 South Shore Fuel Reduction Program - - - - - - - -
Road Reconstruction & StormWater Projects 4,097,000 3,500,000 3,500,000 3,500,000 3,000,000 3,000,000 3,000,000 3,000,000 Sidewalk snow removal 161,234 132,635 140,700 144,921 149,269 153,747 158,359 163,110 Recreation Center Construction - - - - - - - -
Streets Maintenance (in-house) 630,000 1,023,798 548,248 734,015 768,687 683,650 668,569 798,820 Snow Removal (enhanced ops public streets) 500,000 700,000 415,899 538,633 551,511 502,014 500,000 550,000Vehicle Replacement - 350,000 - - - - - - Snow Removal Equipment Replacement - - - - - - -
EXPENDITURES TOTAL 9,142,836 $ $ 7,985,637 $ 8,606,297 $ 9,458,549 $ 8,915,453 $ 8,992,054 $ 8,811,716 $ 8,880,612 INCREASE TO / (USE OF) FUND BALANCE (791,303) $ $ 1,442,363 $ (233,297) $ (987,461) $ (338,976) $ (308,872) $ (40,494) $ 0 MEASURE S YEAR-END FUND BALANCE 466,738 $ $ 1,909,101 $ 1,675,804 $ 688,342 $ 349,366 $ 40,494 $ 0 $ 1 289
City Debt Service 2028 to 2032
City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 42 Budget Budget Projected Projected Projected Projected Projected Principal 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032 Remaining General Fund
1 2016 Series A Lease Revenue Bonds - Redevevelopment Project Area $ -$ 1,249,500 -$ -$ -$ -$ -$ N/A (pay-off October, 2025)
2 2014 Pension Obligation Bonds $ 1,653,600 1,608,000 $ -$ -$ -$ -$ -$ N/A (pay-off September, 2027)
3 2014 Lease for Road Improvements - Harrison Ave. $ 193,262 192,825 $ 192,419 $ 193,317 $ 96,895 $ -$ -$ N/A (early pay-off April 1, 2024; pay-off October, 2029)
4 2012 Certificates of Participation $ 331,763 332,450 $ 330,688 $ 333,750 $ 331,438 $ 333,938 $ 331,063 $ $2,700,000 (early pay-off September 1, 2022; pay-off September, 2042) 5 2010 State of California - Energy Resources Conservation $ -$ 60,041 -$ -$ -$ -$ -$ (pay-off June, 2026)
6 2024 Energy Savings Project Financing $ 378,129 456,850 $ 422,372 $ 470,668 $ 524,714 $ 584,225 $ 629,060 $ $7,140,000 (early pay-off October 1, 2034; pay-off April, 2041)
General Fund Subtotal $ 2,556,754 3,899,666 $ 945,478 $ 997,735 $ 953,047 $ 918,163 $ 960,123 $ Measure S Sales Tax Fund
7 2023 Snow Removal Equipment Lease Financing $ 602,721 602,721 $ 602,721 $ -$ -$ -$ -$ N/A 8 2026 Snow Removal Equipment Lease Financing $ 350,264 175,132 $ 350,264 $ 350,264 $ 350,264 $ 175,132 $ -$ N/A Measure P Transient Occupanc
y Tax Fund
9 2023 Lease Revenue Bonds - Recreation Center $ 3,375,175 3,376,425 $ 3,376,800 $ 3,376,175 $ 3,373,300 $ 3,373,050 $ 3,370,300 $ $43,970,000 (early pay-off October 1, 2033; pay-off October, 2053)
Total Yearly Debt Service Payments - All Funding Sources $ 6,884,914 8,053,944 $ 5,275,263 $ 4,724,174 $ 4,676,610 $ 4,466,345 $ 4,330,423 $ Funding Source / Long-Term Debt Issues
290
Questions /
Discussion ?
Thank you!
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City of South Lake Tahoe FY 2026-2027 Budget Presentation August 25, 2026 43 Questions ? Thank you!
291
City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:7
Agenda Item: Agenda Planning Calendar
Requested Action / Suggested Motions: Identify, with consent of at least two Council Members, any desired future agenda items, and/or modify the Agenda Planning Calendar as desired.

Responsible Staff Member: Susan Blankenship, City Clerk and Hilary Roverud, City Manager Attachments:

APC 08 19 2026.pdf
292
2026 Agenda Planning Calendar (Updated 08 19 2026)
Agenda Item Section
Sept 8, 9 a.m. Airport FAA Grant and Caltrans AIP Grants Consent City Attorney Lukins Bros & TKWC Franchise Ordinance (Second Reading) Consent CM/CA Rec Center Re-Use Outreach NB
City Manager Community Benefit Grant Guidelines Consent SBDC Grant Application Consent
Dev Services Mid Town Area Plan Adoption PH
CTC Land Exchange NB
Quarterly Housing Report Consent
Housing Element Final Draft Review NB
Finance Investment Policy Update Consent
Collections PSA Consent
Parks & Rec P&R Commission Policy Recos for Youth & Non Profit Service Fees Consent Pub Works Upper Truckee Bridge Contract Award Consent
Sept 22, 5:30 p.m. City Attorney Ord-Non-Res Structures Abandoned Construction (First Reading) NB Sale and Use of Glyphosate in the City NB
293
2026 Agenda Planning Calendar (Updated 08 19 2026)
City Manager Economic Development PSA Consent
Finance Quarterly Budget and Financial Status Report as of June 2026 Consent Investment Portfolio Report as of June 2026 Consent
Accounting Consulting Services Agreement Consent
Parks & Rec Future of Senior Center NB
Oct 6, 5:30 p.m. City Attorney Ord-Non-Res Structures Abandoned Construction (Second Reading)Consent City Clerk Ordinance Increasing City Council Compensation (First Reading) NB City Manager Civic Spark Donation MOU Consent
Dev Services Sign Ordinance Amendments (First Reading ) UB Finance GAAN Limit Consent
Parks & Rec Ice Arena Concessionaire Agreement NB
Police Patrol Car Purchase Consent
Public Works LTRA Project Ranking Consent
Resolution of Intent to Abandon Paradise Ave PH
Nov 3, 9:30 a.m. Airport Airport Master Plan adoption NB CA/CM Ethics Policy Update Consent
294
2026 Agenda Planning Calendar (Updated 08 19 2026)
City Clerk Ordinance Increasing City Council Compensation (Second Reading) Consent City Manager Becoming a BearWise Community NB
Dev Services TVAP/South Y Area plan Amendment NB
Tahoe Living Housing and Mobility Fees UB
Sign Ordinance Amendments (Second Reading) Consent
Finance TID Annual Report NB
Budget Carry-Forward Consent
PD/CA Pedestrian Only Zone Ordinance (First Reading) NB Public Works Paradise Avenue Right-of-Way Abandonment PH Nov 17, 5:30 p.m. City Manager Community Benefit Grant Awards Consent Dev Services PC + BBOA + ALUC Comission Annual Reports Consent Parks & Rec ACT + P&R + ICOC Comission Annual Reports Consent Police PAC Annual Report Consent
Existing Cell Tower License Agreement Consent
PD/CA Pedestrian Only Zone Ordinance (Second Reading) Consent 295
2026 Agenda Planning Calendar (Updated 08 19 2026)
Public Works Update on Reduction of Plastics in the Environment NB Drainage Master Plan Consultant Award Consent
Dec 1, 9 a.m. City Clerk Certification of Election
Outgoing Councilmember Recognition
Oath of Office
City Council Re-Organization Mayor/Mayor Pro Tem
2027 City Council Meeting Schedule
PD/PW Shared Mobility Device and Bicycle Safety Regulation Discussion NB Public Works Prioritization of Bikes at City Intersections and Bike Lanes NB Dec 15, 5:30 p.m. City Manager Progress on Joining a CCA NB Dev Services Food Truck Ordinance Review NB
Finance Annual ROPS Approval Consent
Investment Portfolio Report as of September 2026 Consent Quarterly Budget and Financial Status Report as of September 2026Consent CA/PD Shared Mobility Device Ordinance 2027 review
Unscheduled/Pending
If Election is Certified
by December 1, if not
these items will be
brought forward
December 15
296
2026 Agenda Planning Calendar (Updated 08 19 2026)
Crescent V Parking Enforcement Agreement
City Manager LTCC Fire Training Center Coverage Agreement Exploration of becoming a public electric utility
City Green Card Assistance Program
Grants/Funding for Undergrounding Utilities
Legislative Agenda
LTBMU Permit Program Funding
TID Disolution or Funding Allocation Changes
Dev Services Performance Bond as a Condition of Demolition Evaluate Feasibility - Res. Area Plan/SB9 & Remove Tourist Accomodation Update on Inclusionary Housing and Expansion to Timeshares Tobacco Retail Ordinance
Finance Financial Policies Update inc. Local, State & US Preference Informational Item - Check Cashing
Fire MOU Ratification of Auto Aid with TDFD
Grants for Homeowner Defensible Space
LVFD MOU update for data sharing
297
2026 Agenda Planning Calendar (Updated 08 19 2026)
CTC Land Access Agreement for Airport project
Parks & Rec Events and Facitilies Naming Rights Discussion El Dorado Boat Ramp Dock Replacement Purchase
Regan Beach Environmental & Design RFP
Police Barton Community Health Needs and Harm Reduction Update SANE Presentation with Barton
Heavenly Village Employee Discount Parking Passes
Ratification of Application for CalOES DVRT
Massage Ordinance Update/Amendments
Police/PW Bike Paths/Speed Bumps, Bike Parking, Vehicle Parking 2026 Update to Parking Fees in the Bellamy Parking Garage Public Works Geothermal Use Discussion Item
Rufus Allen/Rec Center Parking & Pedestrian Access
Paving Policy Prioritization of Total Users
Award of PD Roof Replacement
TTD US 50 Plans Presentation
298
2026 Agenda Planning Calendar (Updated 08 19 2026)
Lakeview and Ski Run Electrical Upgrades
Facilities Condition Assessment
299