General Fund Summary Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Overview
Revenues, Expenditures, Transfers and Fund Balance Allocations
General Fund Revenue
General Fund Revenues and Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Property Taxes
Property Tax Secured $1,449,234 $1,860,369 $1,755,700 $1,755,700 $1,897,576 $1,935,528 Property Tax Unsecured $53,285 $42,881 $43,900 $47,073 $44,778 $45,674 Property Tax In Lieu(VLF Swap) $965,252 $990,400 $945,500 $962,252 $964,410 $983,698 Property Tax Collection Fee -$9,379 -$13,143 -$12,000 -$12,000 -$13,500 -$14,000 PROPERTY TAXES TOTAL $2,458,391 $2,880,507 $2,733,100 $2,753,025 $2,893,264 $2,950,900 Sales Taxes
Sales Tax $1,682,064 $1,749,488 $1,693,606 $1,717,570 $1,784,478 $1,838,012 Sales Tax Public Safety $30,709 $41,676 $30,000 $30,000 $31,000 $31,500 SALES TAXES TOTAL $1,712,773 $1,791,165 $1,723,606 $1,747,570 $1,815,478 $1,869,512 Other Taxes
Franchise Tax $160,244 $171,332 $150,000 $168,000 $170,000 $171,000 Real Property Transfer Tax $20,807 $18,963 $30,000 $30,000 $25,000 $25,000 OTHER TAXES TOTAL $181,051 $190,295 $180,000 $198,000 $195,000 $196,000 Transient Occupancy Tax
Transient Occupancy Tax $8,924,671 $8,446,782 $8,785,600 $8,785,600 $8,961,312 $9,140,538
TRANSIENT OCCUPANCY TAX
TOTAL
$8,924,671 $8,446,782 $8,785,600 $8,785,600 $8,961,312 $9,140,538 Investment Earnings
Interest Income - Leases $73,398 $67,531 $0 $0 $0 $0
Interest Income $189,928 $113,441 $55,000 $75,000 $75,000 $75,000 Investment Market Adjustment $255,408 $66,323 $0 $0 $0 $0 INVESTMENT EARNINGS TOTAL $518,734 $247,295 $55,000 $75,000 $75,000 $75,000 Licenses & Permits
Business License $19,863 $23,402 $23,500 $23,500 $24,000 $24,500 Building Permits $92,246 $71,710 $87,000 $87,000 $90,525 $90,525 Plan Checks $50,862 $31,958 $30,000 $30,000 $40,000 $40,000 Tech Upgrade Fee $6,245 $6,063 $5,000 $5,000 $5,500 $6,000 Digitization Fee $0 $0 $100 $100 $0 $0
Special Event Permit* $9,993 $11,760 $1,500 $1,500 $8,500 $8,755 Tree Removal Permit $1,652 $1,368 $1,500 $1,500 $1,500 $1,500 Tree Removal In Lieu Fee $16,520 $1,467 $1,500 $1,500 $1,500 $1,500 Cannabis Delivery Permit $0 $0 $100 $100 $0 $0
Minor Home Occ Permit $180 $74 $175 $175 $100 $100
Encroachment Permit $13,909 $12,905 $15,000 $19,611 $17,000 $18,000 LICENSES & PERMITS TOTAL $211,470 $160,708 $165,375 $169,986 $188,625 $190,880 Fines & Forfeitures
Vehicle Code Fines $888 $568 $750 $750 $750 $750
Administrative Fines - Penalties $80,937 $1,564 $3,500 $3,500 $3,000 $3,000 FINES & FORFEITURES TOTAL $81,825 $2,132 $4,250 $4,250 $3,750 $3,750 Rents & Concessions
YV Commons Other Rent
Charges $0 $0 $0 $0 $1,500 $1,545
YV Commons Room Rental $0 $0 $0 $1,356 $5,500 $5,665
Sale of Town Merchandise $0 $0 $0 $23,954 $0 $0
Rental Government Buildings $255,216 $255,071 $258,672 $257,815 $260,100 $276,880 Community Hall Rental $55,969 $38,311 $47,250 $47,250 $45,000 $46,350 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Center Rental $15,052 $20,928 $12,600 $12,600 $24,000 $24,720 Other Facility Rental Charges $38,089 $33,485 $32,550 $32,550 $35,000 $36,050 Park Rentals $26,655 $21,830 $18,500 $18,500 $21,000 $21,630 Elec. Veh. Charging Station $3,959 $5,755 $3,500 $3,500 $4,500 $4,500 RENTS & CONCESSIONS TOTAL $394,939 $375,380 $373,072 $397,525 $396,600 $417,340 Intergovernmental Revenue
St Motor Vehicle In Lieu $3,692 $4,707 $2,800 $4,563 $4,500 $4,500 State Cops Program $186,159 $183,669 $195,000 $195,000 $196,950 $198,920 State Hoptr $3,897 $3,825 $3,800 $3,800 $3,800 $3,800
Other Federal Revenue $16,817 $0 $0 $0 $0 $0
INTERGOVERNMENTAL
REVENUE TOTAL $210,565 $192,200 $201,600 $203,363 $205,250 $207,220 Parks & Recreation Fees
Class Fees $91,926 $91,824 $82,780 $82,780 $94,000 $97,023 Events Fees $5,968 $12,314 $5,450 $5,450 $4,000 $4,120
Sports Program Fees $20,110 $19,375 $21,870 $21,870 $23,500 $24,205 Camp Program Fees $291,060 $363,064 $310,000 $395,000 $407,000 $419,000 Excursion Fees $21,048 $19,365 $34,615 $34,615 $26,000 $26,780
PARKS & RECREATION FEES
TOTAL $430,112 $505,942 $454,715 $539,715 $554,500 $571,128 Charges for Service
Planning Service Charge $209,048 $139,400 $169,000 $100,000 $185,000 $185,000 Engineering Service Charges $3,357 $0 $1,000 $1,000 $2,000 $2,000 Rental Program Registration $16,905 $14,892 $20,000 $20,000 $15,000 $15,000 Conditional Use Permit Fee $31,056 $30,905 $30,000 $31,731 $32,000 $32,500 Way Finding Signage Fees $8,266 $7,427 $10,000 $0 $0 $0 Parking Mgmt- Vehicle Reg. Fee $41,746 $42,636 $50,000 $50,000 $45,000 $45,000 Parking Mgmt- Off Site Parking $6,520 $5,883 $10,000 $6,042 $6,000 $6,000 Storefront Display Monitoring $0 $0 $1,000 $0 $0 $0
CHARGES FOR SERVICE TOTAL $316,897 $241,143 $291,000 $208,773 $285,000 $285,500 Miscellaneous
Lease Revenue -$25,142 -$57,646 $0 $0 $0 $0
Miscellaneous Revenue $2,801 $6,959 $1,200 $8,464 $1,000 $1,000 Refunds & Reimbursements $43,953 $87,332 $30,958 $30,958 $35,680 $36,080 Sales Of Property & Equipment $8,791 $36,134 $0 $0 $0 $0 Donations & Contributions $0 $25,000 $13,000 $13,000 $36,000 $37,080 Art Donations/Comm $69,764 $70,097 $83,150 $83,150 $83,400 $85,902 Art Sales $38,241 $36,364 $0 $7,819 $0 $0
MISCELLANEOUS TOTAL $138,407 $204,240 $128,308 $143,391 $156,080 $160,062 Transfers & Other Sources
Interfund Transfer - From General
Fund $0 $685 $0 $0 $0 $0
Interfund Transfer - NVTID $14,963 $14,078 $14,643 $14,643 $14,936 $15,234 Interfund Transfer - Fire Services $32 $0 $0 $0 $0 $0
TRANSFERS & OTHER
SOURCES TOTAL $14,995 $14,763 $14,643 $14,643 $14,936 $15,234 TOTAL $15,594,831 $15,252,551 $15,110,269 $15,240,841 $15,744,795 $16,083,064 General Fund Expenditures
General Fund Expenditures by Department
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Promotion $432,202 $442,122 $476,106 $454,425 $427,400 $434,400 Town Manager's Office $544,965 $439,798 $484,936 $484,936 $495,029 $519,731 Town Clerk $484,341 $605,275 $926,489 $963,995 $983,627 $1,002,260 Town Attorney $304,458 $323,853 $326,000 $326,000 $351,000 $361,500 Risk Management $60,355 $65,158 $80,850 $70,500 $71,500 $71,500 Non-Departmental $122,311 $194,130 $273,450 $257,450 $247,000 $253,350 Administrative Services $684,976 $802,609 $944,149 $962,949 $933,617 $909,090 Council & Mayor $166,891 $121,832 $245,064 $238,437 $239,957 $240,591 Parks & Recreation
Admin & Services $552,006 $672,460 $695,694 $695,694 $711,490 $747,432 Camp $258,242 $324,498 $312,560 $312,560 $434,158 $448,760 Community Center $358,926 $382,270 $424,294 $424,482 $491,156 $496,308 Leisure Programs $288,163 $293,226 $381,253 $381,253 $382,984 $400,959 Sports Programs $63,396 $56,164 $63,238 $63,238 $62,030 $65,212 Community Events &
Programs $182,221 $217,033 $241,466 $241,466 $290,974 $298,123 Yountville Arts Programs $131,751 $163,634 $180,648 $186,836 $201,472 $208,977
PARKS & RECREATION
TOTAL
$1,834,706 $2,109,286 $2,299,153 $2,305,529 $2,574,264 $2,665,771 Planning & Building $1,231,101 $1,111,327 $1,329,203 $1,347,774 $1,445,904 $1,563,430 Public Safety
Fire & Emergency Services $973,789 $941,074 $1,552,975 $1,552,975 $1,655,143 $1,740,777 Law Enforcement $1,271,120 $1,374,552 $1,234,377 $1,471,055 $1,618,657 $1,756,201 PUBLIC SAFETY TOTAL $2,244,909 $2,315,626 $2,787,352 $3,024,030 $3,273,800 $3,496,978 Public Works
Engineering/Administration $789,983 $798,424 $899,549 $859,549 $891,900 $920,267 Government Buildings $663,720 $857,671 $938,370 $963,537 $1,102,680 $1,190,182 Park Maintenance $743,961 $838,388 $1,072,921 $1,072,921 $1,104,320 $1,168,953 Street Maintenance $416,321 $416,558 $495,241 $495,241 $504,796 $538,140 PUBLIC WORKS TOTAL $2,613,986 $2,911,041 $3,406,081 $3,391,248 $3,603,696 $3,817,542 Revenues / Balance Sheet $0 $0 $0 $0 $0 $0
TOTAL $10,725,199 $11,442,059 $13,578,833 $13,827,273 $14,646,794 $15,336,143 Powered by OpenGov
Looking forward...
The Town of Yountville has partnered with a consultant from MuniCast to develop a financial forecasting model to be used as a tool for gaining insight into the future of the Town's fiscal health. As this is just a forecasting model projecting revenues and expenditures, these amounts are subject to flex as we determine how best to maximize the accuracy and relevance of this tool.
Below is an example of the information that can be shown using prior fiscal year actuals, current budget assumptions, and forecasted revenues and expenditures. Techniques for projecting revenues and expenditures range from applying estimated CPI percentage increases, entering known increases in costs per contracts and agreements, analysis of historical and industry trends, and best practices.
General Fund Revenues and Expenditures
Five-Year Financial Forecast
(Revenues includes General Fund Transfers In, Expenditures includes General Fund Transfers Out, "A" = Actuals, "B" = Budgeted, "P" = Proposed, "F" = Forecasted) Historical Data
History shows audited actuals for five years prior to current fiscal year (2026).
Larger one-time expenditures shown in 2023, 2024 and 2026 are driven by utilization of General Fund surplus from the prior fiscal years.
Assumptions for Major Revenues
Transient Occupancy Tax - TOT is the largest revenue source for the Town's General Fund. Fiscal Year 2025/2026 revenue estimate is based on the prior two years actual collections and current revenue received. Proposed Fiscal Year 2026/2027 and 2027/2028 and all future years assume an increase of 2% per year.
Sales Tax - projection based on sales tax trend data provided by HdL Companies, the Town's sales tax audit consultant.
Property Tax - projection reflects a growth factor of 2% which is the maximum inflation allowed per the State Board of Equalization Property Tax Division.
Assumptions for Major Expenditures
Salaries and Benefits estimates for Fiscal Year 2025/2026 and 2026/2027 are based on the Yountville Employee's Association and Mid-Management & Professional Unit Memorandum of Understanding that was adopted by the Town Council in May 2022. Projections for Fiscal Years 2027/2028 and following assume annual CPI increases of 3%.
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Five-Year Forecast
Public Safety projection based on current agreements with Napa County Sherriff and CalFire and expected future increases.
Debt Service payment projections based on amortization schedules.
Discretionary contributions to trusts, reserve funds, and capital project funds are based on assumed General Fund capacity.
Future considerations
This forecast does not remain static. During each budget cycle, revenue projections and anticipated expenditures are refined as newer information is available.
Common to most local government agencies, one-time and ongoing costs are always considered and as audited actuals become available future spending decisions are made.
Continued focus on economic development, community engagement, and prudent fiscal decisions will aid the Town in navigating the current and future economic environment.
This forecast maintains a high minimum General Fund reserve balance that supports overall fiscal health.
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