Department Overview
The State of California charges an annually increasing per gallon tax on the purchase of motor vehicle fuel. A portion is allocated to the Town of Yountville under five (5) different formulas as specified in the California Streets and Highways Code (SHC) (Sections 2103, 2105, 2106, 2107, 2107.5). These monies are generally allocated on a per capita basis. Gas Tax revenue is restricted for the repair, maintenance, and upkeep of Town streets and roads. A small amount is allocated for engineering and related administration costs.
The State Gas Tax Fund utilizes this state funding source and accounts for maintenance and capital expenditures associated with street improvement projects within Town.
Biennial Budget Goals and Objectives
Continue to use this fund primarily to support Measure U Projects.
Utilize Gas Tax Funds to increase/maintain the pavement condition index by supplying Plans, Specifications and Engineering for the Annual Street Maintenance Program.
Budget Insights
The following projects are partially funded from the Gas Tax fund and augmented by the Capital Improvement Program (Fund 50):
$150,000 is budgeted in Fiscal Year 2026/2027 for the (GT-3027) Engineering, Design and Construction. $100,000 is budgeted in Fiscal Year 2027/2028 for the (GT-3028) Engineering, Design and Construction.
This fund will transfer $40,000 into Measure U Equivalent Fund 27 each fiscal year to support bicycle path projects.
Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $5,791 $6,980 $250 $3,366 $2,000 $1,500 Gas Tax Section 2105 $18,133 $18,564 $19,113 $19,113 $19,514 $19,904 Gas Tax Section 2106 $13,312 $13,502 $13,857 $13,857 $13,793 $14,069 Gas Tax Section 2103 $27,190 $28,474 $27,338 $27,338 $29,183 $29,767 Gas Tax Section 2107 $24,544 $24,626 $26,121 $26,121 $26,095 $26,617 Gas Tax Section
2107.5 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
TOTAL $89,969 $93,146 $87,679 $90,795 $91,585 $92,857
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Infrastructure $60,433 $86,184 $93,000 $93,000 $150,000 $100,000 Interfund Transfer - Measure U
Equivalent Fund $0 $0 $0 $0 $40,000 $40,000
TOTAL $60,433 $86,184 $93,000 $93,000 $190,000 $140,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 State Gas Tax Fund
Special Revenue Fund 20 Department 6000
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(GT-3024) Paving Projects - Plan,
Specs, Engineering $60,433 $0 $0 $0 $0 $0
(GT-3025) Paving Projects -
Plans, Specs, Engineering $0 $86,184 $0 $0 $0 $0
(GT-3026) Paving Projects -
Plans, Specs, Engineering $0 $0 $93,000 $93,000 $0 $0
(GT-3027) Engineering, Design,
and Construction $0 $0 $0 $0 $150,000 $0
(GT-3028) Engineering, Design,
and Construction $0 $0 $0 $0 $0 $100,000
STREETS AND
TRANSPORTATION PROJECTS
TOTAL
$60,433 $86,184 $93,000 $93,000 $150,000 $100,000
TOTAL $60,433 $86,184 $93,000 $93,000 $150,000 $100,000
SUMMARY OF FUND BALANCE ACTIVITY
STATE GAS TAX FUND
Fund 20 - Department 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
nBEGINNING FUND BALANCE $ 143,769 $ 173,305 $ 163,091 $ 180,267 $ 178,062 $ 79,647 Total Revenue $ 89,969 $ 93,146 $ 87,679 $ 90,795 $ 91,585 $ 92,857 Total Expenditures $ 60,433 $ 86,184 $ 93,000 $ 93,000 $ 150,000 $ 100,000 ENDING FUND BALANCE $ 173,305 $ 180,267 $ 157,770 $ 178,062 $ 79,647 $ 32,504 Net Change in Fund Balance 29,536 6,962 (5,321) (2,205) (98,415) (47,143) Powered by OpenGov
Department Overview
In 2025, Napa County voters passed a half-cent sales tax known as Measure U. This countywide sales tax is administered by Napa Valley Transportation Authority (NVTA) and is collected and distributed by Napa County for road maintenance. Measure U revenue collected helps fund Town streets, sidewalks, streetlights, and related projects.
Measure U requires the Town to continue to maintain its pre-existing expenditure level efforts on road maintenance. This amount, known as Maintenance of Effort (MOE), must also be spent by the Town in the form of General Fund expenditure each year to remain eligible to receive Measure U funds. As part of the biennial update to NVTA, the MOE was updated and approved by Council. It is presented to NVTA and certified by the Independent Taxpayer Oversight Committee annually.
Biennial Budget Goals and Objectives
The Town achieved a Pavement Condition Index (PCI) of 82, which is the highest in the Napa Valley. The goal is to stay ahead of annual road deterioration with pavement rehabilitation projects to keep increasing our PCI.
Continue road rehabilitation per adopted Measure U 5-year Plan.
Budget Insights
$750,000 is estimated to be utilized for the Annual Street Maintenance and Paving Program (MU-3027) in Fiscal Year 2026/2027.
Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $18,764 $31,742 $5,000 $19,000 $5,000 $5,000 Measure T $679,540 $673,606 $0 $0 $0 $0
Measure U $0 $0 $844,000 $825,800 $836,100 $853,600
Interfund Transfers - Capital
Projects $0 $0 $0 $135,644 $0 $0
TOTAL $698,304 $705,347 $849,000 $980,444 $841,100 $858,600 Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 TOTAL $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure U Transportation Improvement Fund
Special Revenue Fund 25 Department 6000
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(MT-3024) Annual Street
Maintenance and Paving
Program
$238,453 $0 $0 $0 $0 $0
(MT-3025) Annual Street
Maintenance and Paving
Program
$0 $583,561 $0 $0 $0 $0
(MT-3026) Annual Street
Maintenance and Paving
Program (Measure T)
$0 $0 $844,000 $1,941,093 $0 $0
(MT-3027) Annual Street
Maintenance and Paving
Program
$0 $0 $0 $0 $750,000 $0
(MT-3028) Annual Street
Maintenance and Paving
Program
$0 $0 $0 $0 $0 $844,000
STREETS AND
TRANSPORTATION PROJECTS
TOTAL
$238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 TOTAL $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000
SUMMARY OF FUND BALANCE ACTIVITY
MEASURE U TRANSPORTATION IMPROVEMENT FUND
Fund 25 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
535,160 $ 995,011 $ 18,000 $ 1,116,797 $ 156,148 $ 247,248 $ 698,304 $ 705,347 $ 849,000 $ 980,444 $ 841,100 $ 858,600 $ 238,453 $ 583,561 $ 844,000 $ 1,941,093 $ 750,000 $ 844,000 Total Revenue
Total Expenditures
ENDING FUND BALANCE $ 995,011 $ 1,116,797 $ 23,000 $ 156,148 $ 247,248 $ 261,848 Net Change in Fund Balance 459,851 121,786 5,000 (960,649) 91,100 14,600 Powered by OpenGov
Department Overview
In 2017, the Governor signed Senate Bill 1 (SB1), known as the Road Maintenance and Rehabilitation Act. SB1 increased the per gallon fuel excise taxes; increased diesel fuel sales taxes and vehicle registration fees; and provides for inflationary adjustments to tax rates in future years. Funding from SB1 helps the Town maintain and rehabilitate streets and active transportation infrastructure now and into the future.
To ensure revenues are used in a cost-effective manner, the Town of Yountville uses a pavement management system to develop project lists in high priority areas.
Biennial Budget Goals and Objectives
Continue to utilize Road Maintenance and Rehabilitation Act (SB1) funds to maintain and rehabilitate Yountville transportation infrastructure.
Budget Insights
$83,755 estimated in SB1 revenues in Fiscal Year 2026/2027, and $85,430 in 2027/2028. $70,000 is budgeted to continue with Curb, Gutter, and Sidewalk Replacement in Fiscal Year 2026/2027 (SB-6027). Improvements will be made in various locations in advance of the street improvements being made later in the fiscal year.
Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $4,802 $7,020 $2,000 $4,000 $500 $1,000 Road Maint. Rehab
Act $75,616 $81,151 $78,791 $78,791 $83,755 $85,430
TOTAL $80,418 $88,171 $80,791 $82,791 $84,255 $86,430
Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $79,600 $65,033 $69,000 $257,261 $70,000 $71,000 TOTAL $79,600 $65,033 $69,000 $257,261 $70,000 $71,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Road Maintenance and Rehabilitation Act (SB1)
Fund
Special Revenue Fund 26 Department 6000
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(SB-6024) Curb, Gutter, and
Sidewalk Replacement $79,600 $0 $0 $0 $0 $0
(SB-6025) Curb, Gutter, and
Sidewalk Replacement $0 $65,033 $0 $0 $0 $0
(SB-6026) Curb, Gutter, and
Sidewalk Replacement $0 $0 $69,000 $257,261 $0 $0
(SB-6027) Curb, Gutter, and
Sidewalk Replacement $0 $0 $0 $0 $70,000 $0
(SB-6028) Curb, Gutter, and
Sidewalk Replacement $0 $0 $0 $0 $0 $71,000
STREETS AND
TRANSPORTATION PROJECTS
TOTAL
$79,600 $65,033 $69,000 $257,261 $70,000 $71,000
TOTAL $79,600 $65,033 $69,000 $257,261 $70,000 $71,000
SUMMARY OF FUND BALANCE ACTIVITY
ROAD MAINTENANCE AND REHABILITATION ACT (SB1) FUND
Fund 26 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
nBEGINNING FUND BALANCE $ 152,514 $ 153,332 $ 163,828 $ 176,470 $ 2,000 $ 16,255 Total Revenue $ 80,418 $ 88,171 $ 80,791 $ 82,791 $ 84,255 $ 86,430 Total Expenditures $ 79,600 $ 65,033 $ 69,000 $ 257,261 $ 70,000 $ 71,000 ENDING FUND BALANCE $ 153,332 $ 176,470 $ 175,619 $ 2,000 $ 16,255 $ 31,685 Net Change in Fund Balance 818 23,138 11,791 (174,470) 14,255 15,430 Powered by OpenGov
Department Overview
In 2025, Napa County voters passed a half-cent sales tax called Measure U. This new countywide sales tax is administered by Napa Valley Transportation Authority (NVTA). The funds are used for projects that will improve the pavement conditions of streets, sidewalks, and related street infrastructure projects.
The Measure U Ordinance also requires 7% of other monies set aside for Class 1 Bicycle improvements.
In order to receive annual allocations under Measure U, the Agencies (collectively in the County) must demonstrate that at least 7% of the value of the allocations each year under Section 6 construction and maintenance of Class I or Class IV transportation infrastructure projects.
This obligation may be fulfilled by local or formula specific funds, in an amount that equals 7% over the term of this ordinance. Funding for Class I or Class IV transportation infrastructure projects that are funded by philanthropy, state discretionary funding, or federal discretionary funding shall not count toward the 7%. Discretionary funding means any funding that is not tied to a specific state or federal program or formula.
Biennial Budget Goals and Objectives
Historically, the 7% obligation as required by the Measure U Ordinance to comply with the intent of the Ordinance has been met with previous year’s projects.
Budget Insights
The primary source of revenue for this fund in the next two fiscal years will be the Gas Tax Fund.
Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $1,335 $1,536 $500 $1,000 $100 $100
Interfund Transfer - Gas
Tax $0 $0 $0 $0 $40,000 $40,000
TOTAL $1,335 $1,536 $500 $1,000 $40,100 $40,100
Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $0 $0 $40,000 $40,000 $40,000 $40,000
TOTAL $0 $0 $40,000 $40,000 $40,000 $40,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure U Equivalent Fund
Special Revenue Fund 27 Department 6000
SUMMARY OF FUND BALANCE ACTIVITY
MEASURE U EQUIVALENT (MTE) FUND
Fund 27 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
37,906 $ 39,241 $ 39,741 $ 40,777 $ 1,777 $ 1,877
Total Revenue $ 1,335 $ 1,536 $ 500 $ 1,000 $ 40,100 $ 40,100 - $ - $ 40,000 $ 40,000 $ 40,000 $ 40,000
39,241 $ 40,777 $ 241 $ 1,777 $ 1,877 $ 1,977
Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance 1,335 1,536 (39,500) (39,000) 100 100 Department Overview
On November 6, 2018, Yountville voters approved Measure S which increased the Transient Occupancy Tax (TOT) by one percent (1%) to support workforce and affordable housing efforts. It is a special tax for funding programs and services related to workforce and affordable housing and may only be used for that purpose, including projects within and outside the jurisdictional boundaries of the Town of Yountville.
You can visit the Town's Measure S Affordable and Workforce Housing Fund 71 website page for more information.
Biennial Budget Goals and Objectives
Town staff will seek opportunities to utilize fund balance to increase affordable and workforce housing within the Town.
Budget Insights
Proposed contribution to Housing Opportunity Fund 70 to split the cost of the affordable housing management agreement the Town has with the City of Napa Housing Authority. This will relieve the General Fund of half of the cost of the agreement. $700,000 budgeted for MS-0046 Yountville Commons Project in each fiscal year.
Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Measure S. Affordable Housing
$743,723 $703,899 $732,133 $732,133 $746,776 $761,712
Interest Income $72,300 $19,917 $10,000 $20,000 $2,500 $2,500 TOTAL $816,022 $723,816 $742,133 $752,133 $749,276 $764,212 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Contract Services $7,323 $0 $100,000 $100,000 $0 $0
Buildings & Structures $0 $258,105 $0 $0 $0 $0
Infrastructure $0 $0 $1,000,000 $1,079,572 $700,000 $700,000 Interfund Transfer - Capital
Project $3,019,925 $0 $0 $0 $0 $0
Interfund Transfer - Housing
Opptnty
$0 $0 $0 $0 $30,000 $30,000
TOTAL $3,027,248 $258,105 $1,100,000 $1,179,572 $730,000 $730,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure S, Affordable and Workforce Housing
Fund
Special Revenue Fund 71 Department 1600
SUMMARY OF FUND BALANCE ACTIVITY
MEASURE S, AFFORDABLE AND WORKFORCE HOUSING
Fund 71 - Department 1600
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
nBEGINNING FUND BALANCE $ 2,756,719 $ 545,493 $ 949,949 $ 1,011,203 $ 583,764 $ 603,040 TOTAL REVENUE $ 816,022 $ 723,815 $ 742,133 $ 752,133 $ 749,276 $ 764,212 TOTAL EXPENDITURES $ 3,027,248 $ 258,105 $ 1,100,000 $ 1,179,572 $ 730,000 $ 730,000 nENDING FUND BALANCE $ 545,493 $ 1,011,203 $ 592,082 $ 583,764 $ 603,040 $ 637,252 Net Change in Fund Balance (2,211,226) 465,710 (357,867) (427,439) 19,276 34,212 Powered by OpenGov
Department Overview
In 1998, voters approved a half-cent sales tax increase for flood control purposes known locally as Measure A. Napa County and each City and Town within the county used Measure A proceeds generated within their jurisdictional boundaries for projects that were specified in the ballot measure.
For the Town of Yountville, the Measure A could be utilized for:
The Town’s projects eligible for Measure A funding included:
All projects defined above have been completed and Measure A sunset in June 2018. The Town has a small fund balance from the remaining Measure A revenues. This fund will be used to preserve the taxpayers’ investment in the flood protection projects within the mobile home parks and surrounding areas. The funds are a special maintenance account and can only be used for project maintenance within the original scope of approved Measure A projects. This includes the Flood Barrier Wall and improvements performed in Beard Ditch and Hopper Creek for Measure A related projects.
1. Flood protection for the Town’s mobile home parks and surrounding areas; and
2. Hopper Creek and Beard Ditch improvements and restoration for flood protection.
1. Flood Barrier Project for two mobile home parks;
2. Phase I Hydrologic Study of the Hopper and Hinman Creek Watershed;
3. Phase II Hydrologic Study & Design of the Hopper and Hinman Creek Watershed;
4. Hopper Creek Diversion Structure Bank Stabilization;
5. Beard Ditch Bank Repair;
6. Hopper Creek Improvements Project (HOP): HOP 5, HOP 10, Villagio Channel, and Sedimentation Basins.
Biennial Budget Goals and Objectives
Continue to oversee, monitor, and maintain the Floodwall and its related infrastructure system.
Conduct annual training exercise to ensure public works staff and first responders are trained and aware of how to operate the flood barrier.
Conduct annual Floodwall inspection prior to the rainy season to ensure that the wall meets the operational needs as designed.
Utilize fund balance to pay for eligible projects.
Budget Insights
$108,241 is budgeted for the Hydroflush Weirs Program in Fiscal Year 2026/2027. This project should use all remaining fund balance, and the fund will be closed.
Revenues
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Interest Income $15,020 $13,675 $3,500 $8,000 $2,000 $0 Measure A $2,064 $0 $0 $0 $0 $0
TOTAL $17,084 $13,675 $3,500 $8,000 $2,000 $0
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure A Maintenance Fund
Special Revenue Fund 75 Department 4330
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Facilities/Grounds
Maintenance $0 $0 $20,000 $0 $0 $0
Capital Improvements $54,300 $0 $0 $0 $0 $0
Infrastructure $53,422 $58,506 $250,000 $250,000 $108,241 $0 TOTAL $107,722 $58,506 $270,000 $250,000 $108,241 $0
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Drainage and Flood Control
Projects
(DF-0018) Hydroflush Weirs
from Finnell to Beard Ditch $53,422 $0 $0 $0 $0 $0
(DF-0019) Repair Fence at
Pump Station $54,300 $0 $0 $0 $0 $0
(DF-0021) Townwide Flood
Management Assessment $0 $0 $100,000 $100,000 $33,241 $0 (DF-0022) Oak Circle Spillway &
Warning System Improvements $0 $0 $75,000 $75,000 $0 $0 (DF-3025) Hydroflush Weirs and
Floodwall Operation Program $0 $58,506 $0 $0 $0 $0
(DF-3026) Hydroflush Weirs and
Floodwall Operation Program $0 $0 $75,000 $75,000 $0 $0 (DF-3027) Hydroflush Weirs &
Floodwall Operation Program $0 $0 $0 $0 $75,000 $0
DRAINAGE AND FLOOD
CONTROL PROJECTS TOTAL $107,722 $58,506 $250,000 $250,000 $108,241 $0 TOTAL $107,722 $58,506 $250,000 $250,000 $108,241 $0
SUMMARY OF FUND BALANCE ACTIVITY
MEASURE A MAINTENANCE FUND
Fund 75 - Department 4330
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
483,710 $ 393,072 $ 316,572 $ 348,241 $ 106,241 $ -
Total Revenue $ 17,083 $ 13,675 $ 3,500 $ 8,000 $ 2,000 $ - 107,721 $ 58,506 $ 270,000 $ 250,000 $ 108,241 $ -
393,072 $ 348,241 $ 50,072 $ 106,241 $ - $ -
Net Change in Fund Balance (90,638) (44,831) (266,500) (242,000) (106,241) - Powered by OpenGov