{ "schemaVersion": 2, "notes": { "coverage": "FY 2026/27", "basis": "Budgetary basis", "caveat": "Figures are from the City of Fremont's adopted budget and its budget reports. Years before FY 2026/27 are shown for context and were not adopted with this budget, and years after it are the City's forecast. Not for investment-decision use." }, "sources": [ { "id": "S1", "publisher": "City of Fremont", "title": "FY 2026/27 Adopted Operating Budget", "date": "2026-06-09", "url": "https://www.fremont.gov/home/showpublisheddocument/21162", "format": "PDF", "pageOffset": 6, "type": "city", "usedFor": "General Fund summary, revenue, forecast, positions, pension, capital plan", "number": 1 }, { "id": "S2", "publisher": "City of Fremont", "title": "FY 2025/26 Mid-Year Budget Report", "date": "2026-03-03", "url": "https://www.fremont.gov/home/showpublisheddocument/20068/639100281365700000", "format": "PDF", "archive": { "url": "https://web.archive.org/web/20260615142047/https://www.fremont.gov/home/showpublisheddocument/20068/639100281365700000", "date": "2026-06-15" }, "type": "city", "usedFor": "FY 2024/25 Budget Uncertainty Reserve draw; sales-tax recovery", "number": 2 }, { "id": "S3", "publisher": "City of Fremont", "title": "FY 2026/27 Proposed Budget", "committee": "City Council presentation", "date": "2026-05-12", "url": "https://www.fremont.gov/home/showpublisheddocument/20494/639142770931900000", "format": "PDF", "archive": { "url": "https://web.archive.org/web/20260615140631/https://www.fremont.gov/home/showpublisheddocument/20494/639142770931900000", "date": "2026-06-15" }, "type": "city", "usedFor": "The proposed budget's balance; sales-tax recovery", "number": 3 }, { "id": "S4", "publisher": "Fremont Unified School District", "title": "Budget", "url": "https://fremontunified.org/about/business-services/budget/", "type": "other", "usedFor": "Where FUSD publishes its own budget", "number": 4 }, { "id": "S5", "publisher": "Fremont Unified School District", "title": "2026-27 Adopted Budget: Budget Report", "date": "2026-06-24", "url": "https://drive.google.com/file/d/1sYt-fALFRCRYV6bW7qJciuSg-5sCOLRt/view?usp=sharing", "format": "PDF", "pageOffset": 4, "type": "other", "usedFor": "FUSD's elected board, adoption date and General Fund revenue sources", "number": 5 }, { "id": "S6", "publisher": "Legislative Analyst's Office (California)", "title": "The 1 Percent Tax: Where Does Your Money Go?", "url": "https://lao.ca.gov/Media/Videos/2015/one-percent-tax-script.pdf", "type": "other", "usedFor": "How the county divides the basic 1% property tax", "number": 6 }, { "id": "S7", "publisher": "Legislative Analyst's Office (California)", "title": "Understanding California's Property Taxes", "date": "2012-11-29", "url": "https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.pdf", "type": "other", "usedFor": "Glossary: parcel tax, special district", "number": 7 }, { "id": "S8", "publisher": "County of Alameda", "title": "Cities in Alameda County", "url": "https://acgov.org/about/cities.htm", "type": "other", "usedFor": "Fremont is one of Alameda County's cities", "number": 8 }, { "id": "S9", "publisher": "City of Fremont", "title": "Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025", "url": "https://www.fremont.gov/home/showpublisheddocument/19533", "format": "PDF", "pageOffset": 6, "archive": { "url": "https://web.archive.org/web/20260106104221id_/https://www.fremont.gov/home/showpublisheddocument/19533", "date": "2026-01-06" }, "type": "city", "usedFor": "Principal property taxpayers", "number": 9 }, { "id": "S10", "publisher": "California Department of Tax and Fee Administration", "title": "California City and County Sales and Use Tax Rates", "date": "2026-10-01", "url": "https://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx", "type": "other", "usedFor": "Fremont's sales tax rate", "number": 10 }, { "id": "S11", "publisher": "California Department of Tax and Fee Administration", "title": "Detailed Description of the Sales & Use Tax Rate", "url": "https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm", "type": "other", "usedFor": "Where the statewide 7.25% goes", "number": 11 }, { "id": "S12", "publisher": "California Department of Tax and Fee Administration", "title": "District Taxes, Rates, and Effective Dates (CDTFA-823)", "date": "2026-10-01", "url": "https://www.cdtfa.ca.gov/formspubs/cdtfa823.pdf", "format": "PDF", "type": "other", "usedFor": "Alameda County's district sales taxes", "number": 12 }, { "id": "S13", "publisher": "Alameda County Library", "title": "Who We Are", "url": "https://aclibrary.org/who-we-are/", "type": "other", "usedFor": "Who runs Fremont's libraries", "number": 13 } ], "generalFund": [ { "year": 2027, "basis": "General Fund department budgets, before non-departmental spending, debt service and the citywide savings assumption", "note": "adopted", "noun": "department budgets", "lines": [ { "id": "city-council", "name": "City Council", "kind": "department", "amount": 898000, "source": "S1", "page": 72, "quote": "City Council 700 694 646 898", "column": "2026/27 Adopted" }, { "id": "community-development", "name": "Community Development", "kind": "department", "amount": 2286000, "source": "S1", "page": 72, "quote": "Community Development 2,253 2,289 2,129 2,286", "column": "2026/27 Adopted" }, { "id": "community-services", "name": "Community Services", "kind": "department", "amount": 3256000, "source": "S1", "page": 72, "quote": "Community Services 2,995 3,013 2,803 3,256", "column": "2026/27 Adopted" }, { "id": "economic-development", "name": "Economic Development", "kind": "department", "amount": 1588000, "source": "S1", "page": 72, "quote": "Economic Development 1,535 1,567 1,458 1,588", "column": "2026/27 Adopted" }, { "id": "fire", "name": "Fire", "kind": "department", "amount": 78517000, "source": "S1", "page": 72, "quote": "Fire 77,086 77,282 74,982 78,517", "column": "2026/27 Adopted" }, { "id": "human-services", "name": "Human Services", "kind": "department", "amount": 5558000, "source": "S1", "page": 72, "quote": "Human Services 5,167 5,201 4,838 5,558", "column": "2026/27 Adopted" }, { "id": "maintenance-operations", "name": "Maintenance Operations", "kind": "department", "amount": 38861000, "source": "S1", "page": 72, "quote": "Maintenance Operations 37,061 37,535 34,916 38,861", "column": "2026/27 Adopted" }, { "id": "police", "name": "Police", "kind": "department", "amount": 129087000, "source": "S1", "page": 72, "quote": "Police 124,396 124,714 116,012 129,087", "column": "2026/27 Adopted" }, { "id": "public-works", "name": "Public Works", "kind": "department", "amount": 2326000, "source": "S1", "page": 72, "quote": "Public Works 2,282 2,309 2,148 2,326", "column": "2026/27 Adopted" }, { "id": "administrative-departments", "name": "Administrative Departments", "kind": "department", "amount": 23606000, "source": "S1", "page": 72, "quote": "Administrative Departments 22,747 22,755 21,167 23,606", "column": "2026/27 Adopted" }, { "id": "non-departmental", "name": "Non-departmental", "kind": "citywide", "amount": 4440000, "source": "S1", "page": 72, "quote": "Non-departmental Expenditures 2,483 2,373 1,633 4,440", "column": "2026/27 Adopted" }, { "id": "debt-service", "name": "Debt service", "kind": "citywide", "amount": 6249000, "source": "S1", "page": 72, "quote": "Debt Service 7,327 7,327 7,327 6,249", "column": "2026/27 Adopted" }, { "id": "citywide-savings", "name": "Citywide savings", "kind": "citywide", "amount": -19700000, "source": "S1", "page": 72, "quote": "Less: Citywide Savings (20,000) (17,000) - (19,700)", "column": "2026/27 Adopted" } ], "total": { "amount": 276972000, "source": "S1", "page": 72, "quote": "Total Expenditures 266,032 270,059 270,059 276,972", "column": "2026/27 Adopted" } } ], "revenue": { "title": "General Fund revenues", "note": "The adopted budget prints figures in thousands of dollars; they are shown here in dollars. FY 2024/25 is actual, FY 2025/26 is the City’s estimate as of the adopted budget, and FY 2027/28 onward is its forecast.", "columns": [ { "key": "actual-2025", "year": 2025, "basis": "actual" }, { "key": "adopted-2026", "year": 2026, "basis": "adopted" }, { "key": "revised-2026", "year": 2026, "basis": "revised" }, { "key": "estimate-2026", "year": 2026, "basis": "estimate" }, { "key": "adopted-2027", "year": 2027, "basis": "adopted" }, { "key": "projected-2028", "year": 2028, "basis": "projected" }, { "key": "projected-2029", "year": 2029, "basis": "projected" } ], "primary": "adopted-2027", "totalName": "General Fund revenue, before transfers in", "lines": [ { "name": "Property Tax", "values": { "actual-2025": 145460000, "adopted-2026": 152832000, "revised-2026": 152509000, "estimate-2026": 152527000, "adopted-2027": 158193000, "projected-2028": 164440000, "projected-2029": 171702000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Property Tax 118,943 130,525 140,361 145,460 152,527 158,193", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Property Tax 152,832 152,509 152,527 158,193", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Property Tax 152,832 152,509 152,527 158,193", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Property Tax 152,832 152,509 152,527 158,193", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Property Tax 152,832 152,509 152,527 158,193", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Property Tax 152,527 158,193 164,440 171,702", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Property Tax 152,527 158,193 164,440 171,702", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Property Tax 152,832 152,509 152,527 158,193", "column": "2026/27 Adopted" }, { "name": "Sales Tax", "values": { "actual-2025": 58087000, "adopted-2026": 65484000, "revised-2026": 68484000, "estimate-2026": 69335000, "adopted-2027": 71218000, "projected-2028": 73369000, "projected-2029": 75585000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Sales Tax 86,799 111,575 50,887 58,087 69,335 71,218", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Sales Tax 65,484 68,484 69,335 71,218", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Sales Tax 65,484 68,484 69,335 71,218", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Sales Tax 65,484 68,484 69,335 71,218", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Sales Tax 65,484 68,484 69,335 71,218", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Sales Tax 69,335 71,218 73,369 75,585", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Sales Tax 69,335 71,218 73,369 75,585", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Sales Tax 65,484 68,484 69,335 71,218", "column": "2026/27 Adopted" }, { "name": "Business Tax", "values": { "actual-2025": 13048000, "adopted-2026": 13414000, "revised-2026": 14814000, "estimate-2026": 14850000, "adopted-2027": 15105000, "projected-2028": 15634000, "projected-2029": 16184000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Business Tax 13,933 14,234 13,330 13,048 14,850 15,105", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Business Tax 13,414 14,814 14,850 15,105", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Business Tax 13,414 14,814 14,850 15,105", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Business Tax 13,414 14,814 14,850 15,105", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Business Tax 13,414 14,814 14,850 15,105", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Business Tax 14,850 15,105 15,634 16,184", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Business Tax 14,850 15,105 15,634 16,184", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Business Tax 13,414 14,814 14,850 15,105", "column": "2026/27 Adopted" }, { "name": "Hotel/Motel Tax", "values": { "actual-2025": 6195000, "adopted-2026": 6128000, "revised-2026": 6528000, "estimate-2026": 6911000, "adopted-2027": 7256000, "projected-2028": 7619000, "projected-2029": 8000000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Hotel/Motel Tax 4,722 6,012 6,071 6,195 6,911 7,256", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Hotel/Motel Tax 6,128 6,528 6,911 7,256", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Hotel/Motel Tax 6,128 6,528 6,911 7,256", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Hotel/Motel Tax 6,128 6,528 6,911 7,256", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Hotel/Motel Tax 6,128 6,528 6,911 7,256", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Hotel/Motel Tax 6,911 7,256 7,619 8,000", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Hotel/Motel Tax 6,911 7,256 7,619 8,000", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Hotel/Motel Tax 6,128 6,528 6,911 7,256", "column": "2026/27 Adopted" }, { "name": "Property Transfer Tax", "values": { "actual-2025": 1747000, "adopted-2026": 1879000, "revised-2026": 1879000, "estimate-2026": 2159000, "adopted-2027": 2159000, "projected-2028": 2224000, "projected-2029": 2290000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Property Transfer Tax 3,398 1,818 2,133 1,747 2,159 2,159", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Property Transfer Tax 1,879 1,879 2,159 2,159", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Property Transfer Tax 1,879 1,879 2,159 2,159", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Property Transfer Tax 1,879 1,879 2,159 2,159", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Property Transfer Tax 1,879 1,879 2,159 2,159", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Property Transfer Tax 2,159 2,159 2,224 2,290", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Property Transfer Tax 2,159 2,159 2,224 2,290", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Property Transfer Tax 1,879 1,879 2,159 2,159", "column": "2026/27 Adopted" }, { "name": "Paramedic Tax", "values": { "actual-2025": 1228000, "adopted-2026": 1213000, "revised-2026": 1213000, "estimate-2026": 1224000, "adopted-2027": 1231000, "projected-2028": 1239000, "projected-2029": 1246000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Paramedic Tax 1,209 1,212 1,223 1,228 1,224 1,231", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Paramedic Tax 1,213 1,213 1,224 1,231", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Paramedic Tax 1,213 1,213 1,224 1,231", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Paramedic Tax 1,213 1,213 1,224 1,231", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Paramedic Tax 1,213 1,213 1,224 1,231", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Paramedic Tax 1,224 1,231 1,239 1,246", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Paramedic Tax 1,224 1,231 1,239 1,246", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Paramedic Tax 1,213 1,213 1,224 1,231", "column": "2026/27 Adopted" }, { "name": "Franchise Fees", "values": { "actual-2025": 13426000, "adopted-2026": 14182000, "revised-2026": 14282000, "estimate-2026": 13413000, "adopted-2027": 13967000, "projected-2028": 14557000, "projected-2029": 15685000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Franchise Fees 11,213 11,813 12,595 13,426 13,413 13,967", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Franchise Fees 14,182 14,282 13,413 13,967", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Franchise Fees 14,182 14,282 13,413 13,967", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Franchise Fees 14,182 14,282 13,413 13,967", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Franchise Fees 14,182 14,282 13,413 13,967", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Franchise Fees 13,413 13,967 14,557 15,685", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Franchise Fees 13,413 13,967 14,557 15,685", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Franchise Fees 14,182 14,282 13,413 13,967", "column": "2026/27 Adopted" }, { "name": "Charges for Services", "values": { "actual-2025": 8133000, "adopted-2026": 8150000, "revised-2026": 7298000, "estimate-2026": 7327000, "adopted-2027": 7703000, "projected-2028": 7809000, "projected-2029": 7918000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Charges for Services 6,840 7,098 7,260 8,133 7,327 7,703", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Charges for Services 8,150 7,298 7,327 7,703", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Charges for Services 8,150 7,298 7,327 7,703", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Charges for Services 8,150 7,298 7,327 7,703", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Charges for Services 8,150 7,298 7,327 7,703", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Charges for Services 7,327 7,703 7,809 7,918", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Charges for Services 7,327 7,703 7,809 7,918", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Charges for Services 8,150 7,298 7,327 7,703", "column": "2026/27 Adopted" }, { "name": "Fines", "values": { "actual-2025": 3762000, "adopted-2026": 3608000, "revised-2026": 3608000, "estimate-2026": 3468000, "adopted-2027": 3468000, "projected-2028": 3468000, "projected-2029": 3468000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Fines 2,966 2,883 3,002 3,762 3,468 3,468", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Fines 3,608 3,608 3,468 3,468", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Fines 3,608 3,608 3,468 3,468", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Fines 3,608 3,608 3,468 3,468", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Fines 3,608 3,608 3,468 3,468", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Fines 3,468 3,468 3,468 3,468", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Fines 3,468 3,468 3,468 3,468", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Fines 3,608 3,608 3,468 3,468", "column": "2026/27 Adopted" }, { "name": "Use of Money and Property", "values": { "actual-2025": 5278000, "adopted-2026": 3942000, "revised-2026": 3617000, "estimate-2026": 3923000, "adopted-2027": 3676000, "projected-2028": 3676000, "projected-2029": 3676000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Use of Money and Property 1,202 3,346 4,622 5,278 3,923 3,676", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Use of Money and Property 3,942 3,617 3,923 3,676", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Use of Money and Property 3,942 3,617 3,923 3,676", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Use of Money and Property 3,942 3,617 3,923 3,676", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Use of Money and Property 3,942 3,617 3,923 3,676", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Use of Money and Property 3,923 3,676 3,676 3,676", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Use of Money and Property 3,923 3,676 3,676 3,676", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Use of Money and Property 3,942 3,617 3,923 3,676", "column": "2026/27 Adopted" }, { "name": "Intergovernmental", "values": { "actual-2025": 653000, "adopted-2026": 605000, "revised-2026": 605000, "estimate-2026": 727000, "adopted-2027": 641000, "projected-2028": 702000, "projected-2029": 772000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Intergovernmental 22,593 430 2,098 653 727 641", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Intergovernmental 605 605 727 641", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Intergovernmental 605 605 727 641", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Intergovernmental 605 605 727 641", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Intergovernmental 605 605 727 641", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Intergovernmental 727 641 702 772", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Intergovernmental 727 641 702 772", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Intergovernmental 605 605 727 641", "column": "2026/27 Adopted" }, { "name": "Other Revenues", "values": { "actual-2025": 73000, "adopted-2026": 74000, "revised-2026": 74000, "estimate-2026": 70000, "adopted-2027": 69000, "projected-2028": 69000, "projected-2029": 69000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Other Revenues 76 111 52 73 70 69", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Other Revenues 74 74 70 69", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Other Revenues 74 74 70 69", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Other Revenues 74 74 70 69", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Other Revenues 74 74 70 69", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Other Revenues 70 69 69 69", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Other Revenues 70 69 69 69", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Other Revenues 74 74 70 69", "column": "2026/27 Adopted" } ], "total": { "name": "Total Revenues", "values": { "actual-2025": 257090000, "adopted-2026": 271511000, "revised-2026": 274911000, "estimate-2026": 275934000, "adopted-2027": 284686000, "projected-2028": 294806000, "projected-2029": 306595000 }, "cites": { "actual-2025": { "source": "S1", "page": 95, "quote": "Total Revenues 273,894 291,057 243,634 257,090 275,934 284,686", "column": "2024/25 Actual" }, "adopted-2026": { "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2025/26 Adopted" }, "revised-2026": { "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2025/26 Revised" }, "estimate-2026": { "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2025/26 Est Actual" }, "adopted-2027": { "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2026/27 Adopted" }, "projected-2028": { "source": "S1", "page": 93, "quote": "Total Revenues 275,934 284,686 294,806 306,595", "column": "2027/28 Projected" }, "projected-2029": { "source": "S1", "page": 93, "quote": "Total Revenues 275,934 284,686 294,806 306,595", "column": "2028/29 Projected" } }, "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2026/27 Adopted" } }, "staffing": { "year": 2027, "fte": 994.24, "basis": "adopted, all funds", "byDepartment": [ { "name": "Fire", "fte": 174, "source": "S1", "page": 40, "quote": "Fire 162.00 172.00 172.00 172.00 174.00 174.00", "column": "2026/27" }, { "name": "Police", "fte": 320, "source": "S1", "page": 40, "quote": "Police 318.50 322.50 325.00 328.00 320.00 320.00", "column": "2026/27" }, { "name": "Community Development", "fte": 88.2, "source": "S1", "page": 40, "quote": "Community Development 83.55 87.55 103.03 88.20 88.20 88.20", "column": "2026/27" }, { "name": "Community Services", "fte": 46.39, "source": "S1", "page": 40, "quote": "Community Services 98.41 101.16 87.93 46.39 46.39 46.39", "column": "2026/27" }, { "name": "Economic Development", "fte": 4, "source": "S1", "page": 40, "quote": "Economic Development 4.00 4.00 5.00 4.00 4.00 4.00", "column": "2026/27" }, { "name": "Human Services", "fte": 79.95, "source": "S1", "page": 40, "quote": "Human Services 75.15 78.40 82.40 83.15 82.75 79.95", "column": "2026/27" }, { "name": "Maintenance Operations", "fte": 111, "source": "S1", "page": 40, "quote": "Maintenance Operations - - - 112.00 111.00 111.00", "column": "2026/27" }, { "name": "Public Works", "fte": 67.7, "source": "S1", "page": 40, "quote": "Public Works 135.80 135.95 142.95 67.70 67.70 67.70", "column": "2026/27" }, { "name": "City Council", "fte": 1, "source": "S1", "page": 40, "quote": "City Council - - - - - 1.00", "column": "2026/27" }, { "name": "City Manager’s Office", "fte": 13, "source": "S1", "page": 40, "quote": "City Manager’s Office 10.75 11.75 11.75 13.00 13.00 13.00", "column": "2026/27" }, { "name": "City Attorney", "fte": 10, "source": "S1", "page": 40, "quote": "City Attorney 9.92 9.92 9.92 10.00 10.00 10.00", "column": "2026/27" }, { "name": "City Clerk", "fte": 4, "source": "S1", "page": 40, "quote": "City Clerk 4.25 4.25 4.25 4.00 4.00 4.00", "column": "2026/27" }, { "name": "Finance", "fte": 28, "source": "S1", "page": 40, "quote": "Finance 24.24 26.24 28.24 28.00 28.00 28.00", "column": "2026/27" }, { "name": "Human Resources", "fte": 19, "source": "S1", "page": 40, "quote": "Human Resources 16.00 18.00 19.00 19.00 19.00 19.00", "column": "2026/27" }, { "name": "Information Technology Services", "fte": 28, "source": "S1", "page": 40, "quote": "Information Technology Services 27.00 27.00 27.00 28.00 28.00 28.00", "column": "2026/27" } ], "source": "S1", "page": 40, "quote": "CITYWIDE TOTAL 969.57 998.72 1,018.47 1,003.44 996.04 994.24", "column": "2026/27", "scope": { "text": "The count covers regular positions only; temporary staff are paid from salary budgets and aren't counted.", "cites": [ { "source": "S1", "page": 39, "quote": "The total authorized regular staffing level of 994.24" }, { "source": "S1", "page": 282, "quote": "Salaries and Benefits A budget category that generally accounts for salaries of regular and temporary employees" } ] } }, "size": { "allFunds": { "amount": 427121000, "note": "total uses, including transfers between funds", "source": "S1", "page": 38, "quote": "Total Uses 289,089 62,958 55,118 19,956 427,121", "column": "Total" }, "generalFund": { "amount": 289089000, "note": "total uses, including transfers out", "source": "S1", "page": 72, "quote": "Total Uses 277,806 281,821 281,821 289,089", "column": "2026/27 Adopted" } }, "glossary": [ { "term": "Adopted Budget", "definition": "The adopted budget is the annual City operating budget approved by the City Council for the fiscal year.", "source": "S1", "page": 276, "quote": "The adopted budget is the annual City operating budget approved by the City Council for the fiscal year." }, { "term": "Appropriation", "definition": "An authorization by the City Council to make expenditures and to incur obligations for a specific purpose within a specific time frame.", "source": "S1", "page": 276, "quote": "An authorization by the City Council to make expenditures and to incur obligations for a specific purpose within a specific time frame." }, { "term": "Balanced Budget", "definition": "The budget for a fund is balanced when total budgeted resources, including revenues, transfers in from other funds, and unallocated fund balance from previous years, meet or exceed total budgeted use of resources, including expenditures and transfers out to other funds.", "source": "S1", "page": 276, "quote": "The budget for a fund is balanced when total budgeted resources, including revenues, transfers in from other funds, and unallocated fund balance from previous years, meet or exceed total budgeted use of resources, including expenditures and transfers out to other funds." }, { "term": "Budget Uncertainty Reserve", "definition": "The Budget Uncertainty Reserve is intended to offset revenue shortfalls resulting from future economic downturns and unanticipated cost increases (including increases in fuel and utility prices and increases to CalPERS pension contribution requirements resulting from changes in actuarial assumptions, poor investment performance, or updated demographic data).", "source": "S1", "page": 79, "quote": "The Budget Uncertainty Reserve is intended to offset revenue shortfalls resulting from future economic downturns and unanticipated cost increases (including increases in fuel and utility prices and increases to CalPERS pension contribution requirements resulting from changes in actuarial assumptions, poor investment performance, or updated demographic data)." }, { "term": "California Public Employees’ Retirement System (CalPERS)", "definition": "The retirement system, administered by the State of California, to which all regular City employees belong.", "source": "S1", "page": 277, "quote": "The retirement system, administered by the State of California, to which all regular City employees belong." }, { "term": "Capital Improvement Program (CIP)", "definition": "The five-year financial plan for improving assets and integrating debt service and capital assets maintenance, adopted in a separate budget document and updated every two years.", "source": "S1", "page": 278, "quote": "The five-year financial plan for improving assets and integrating debt service and capital assets maintenance, adopted in a separate budget document and updated every two years." }, { "term": "Citywide Savings", "definition": "A line in the General Fund summary that lowers total spending by an amount the City expects to go unspent, “to reflect the City’s historical experience of under-spending total allocated resources, primarily due to salary savings from vacant positions.”", "source": "S1", "page": 73, "quote": "to reflect the City’s historical experience of under-spending total allocated resources, primarily due to salary savings from vacant positions." }, { "term": "Contingency Reserve", "definition": "The General Fund Contingency Reserve is intended to mitigate the effects of unanticipated situations such as natural disasters and severe unforeseen events, as well as serving as backup liquidity to the Risk Management Fund if this need were to arise.", "source": "S1", "page": 79, "quote": "The General Fund Contingency Reserve is intended to mitigate the effects of unanticipated situations such as natural disasters and severe unforeseen events, as well as serving as backup liquidity to the Risk Management Fund if this need were to arise." }, { "term": "Cost Center", "definition": "Cost centers are funds established to account for the transactions and activities related to specific City services, and the fees are used for the benefit of the fee payers. The Development Cost Center, for example, is a fund that accounts for services related to planning, engineering, and inspection of public and private development construction projects.", "source": "S1", "page": 278, "quote": "Cost centers are funds established to account for the transactions and activities related to specific City services, and the fees are used for the benefit of the fee payers. The Development Cost Center, for example, is a fund that accounts for services related to planning, engineering, and inspection of public and private development construction projects." }, { "term": "Debt Service", "definition": "Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation (COPs).", "source": "S1", "page": 278, "quote": "Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation (COPs)." }, { "term": "Fiscal Year", "definition": "A twelve-month period of time to which a budget applies. In Fremont, the fiscal year is July 1 through June 30.", "source": "S1", "page": 279, "quote": "A twelve-month period of time to which a budget applies. In Fremont, the fiscal year is July 1 through June 30." }, { "term": "Fund", "definition": "An independent fiscal and accounting entity with a self-balancing set of accounts, used to record all financial transactions related to the specific purpose for which the fund was created.", "source": "S1", "page": 279, "quote": "An independent fiscal and accounting entity with a self-balancing set of accounts, used to record all financial transactions related to the specific purpose for which the fund was created." }, { "term": "Fund Balance", "definition": "The difference between fund assets and fund liabilities.", "source": "S1", "page": 279, "quote": "The difference between fund assets and fund liabilities." }, { "term": "General Fund", "definition": "The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to accumulate the cost of the City’s general operations.", "source": "S1", "page": 279, "quote": "The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to accumulate the cost of the City’s general operations." }, { "term": "Hotel/Motel Occupancy Tax", "definition": "A tax imposed on travelers who stay in temporary lodging facilities within the City. Also referred to as a Transient Occupancy Tax.", "source": "S1", "page": 280, "quote": "A tax imposed on travelers who stay in temporary lodging facilities within the City. Also referred to as a Transient Occupancy Tax." }, { "term": "Infrastructure", "definition": "Facilities on which the continuance and growth of the community depend, such as roads, sidewalks, parks and public buildings.", "source": "S1", "page": 280, "quote": "Facilities on which the continuance and growth of the community depend, such as roads, sidewalks, parks and public buildings." }, { "term": "Multi-year Forecast", "definition": "The Finance Department’s three-year forecast of revenues and expenditures.", "source": "S1", "page": 281, "quote": "The Finance Department’s three-year forecast of revenues and expenditures." }, { "term": "Non-departmental", "definition": "Appropriations of the General Fund not directly associated with a specific department. Expenditure items and certain types of anticipated general savings are included.", "source": "S1", "page": 281, "quote": "Appropriations of the General Fund not directly associated with a specific department. Expenditure items and certain types of anticipated general savings are included." }, { "term": "Parcel Tax", "definition": "A tax set at a fixed amount for each parcel of property (or for each room or square foot). A local government needs two-thirds of voters to approve one.", "source": "S7", "page": 14, "quote": "With the approval of two-thirds of voters, local governments may impose a tax on all parcels in their jurisdiction (or a subset of parcels in their jurisdiction). Local governments typically set parcel taxes at fixed amounts per parcel (or fixed amounts per room or per square foot of the parcel)." }, { "term": "Proposed Budget", "definition": "The proposed budget is the budget that is sent to the City Council by the City Manager. The proposed budget, including changes made by the City Council during its review, is approved and then becomes the adopted budget.", "source": "S1", "page": 282, "quote": "The proposed budget is the budget that is sent to the City Council by the City Manager. The proposed budget, including changes made by the City Council during its review, is approved and then becomes the adopted budget." }, { "term": "School District", "definition": "A separate local government that runs public schools. Fremont Unified School District is governed by a five-member Board of Education, each member elected to a four-year term.", "source": "S5", "page": 5, "quote": "The District is governed by a five-member Board of Education. Each member is elected to a four-year term." }, { "term": "Special District", "definition": "A local government set up to provide a particular service in its area, such as fire protection, water, or parks and recreation. Special districts get a share of the 1% property tax, along with counties, cities and schools.", "source": "S7", "page": 18, "quote": "property tax revenue from the 1 percent rate is distributed to counties, cities, K-12 schools, community college districts, and special districts", "also": [ { "source": "S7", "page": 18, "quote": "Special Districts Fire protection 348 County service area 316 Cemetery 241 Community services 201 Maintenance 136 Highway lighting 117 County water 100 Recreation and park 85" } ] }, { "term": "Special Revenue Fund", "definition": "This fund type is used to account for City revenues from sources that, by law or administrative action, are designated to finance particular functions or activities of government.", "source": "S1", "page": 282, "quote": "This fund type is used to account for City revenues from sources that, by law or administrative action, are designated to finance particular functions or activities of government." }, { "term": "Transfers In and Transfers Out", "definition": "Amounts transferred between funds; not considered a revenue or expense. For example, legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended are shown as operating transfers.", "source": "S1", "page": 282, "quote": "Amounts transferred between funds; not considered a revenue or expense. For example, legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended are shown as operating transfers." } ], "facts": { "population": { "source": "S1", "page": 33, "quote": "Population: 233,974", "value": 233974, "format": "number" }, "maintenanceNotRestored": { "source": "S1", "page": 71, "quote": "it does not provide capacity to restore the $3.2 million of ongoing maintenance support that was eliminated to balance the FY 2025/26 adopted budget", "value": 3200000, "format": "money" }, "salaryPlaceholder": { "source": "S1", "page": 73, "quote": "the FY 2026/27 adopted budget includes a placeholder salary adjustment of 2.0%.", "value": 0.02, "format": "percent" }, "citywideSavings": { "source": "S1", "page": 73, "quote": "Total expenditures in the FY 2026/27 adopted budget include a savings assumption of $19.7 million (approximately 6.7% of total budgeted expenditures in FY 2026/27)", "value": 19700000, "format": "money" }, "contingencyPolicy": { "source": "S1", "page": 79, "quote": "The General Fund Contingency Reserve is funded each year at 16.7% of budgeted expenditures and transfers out, the minimum level recommended by the Government Finance Officers Association of the United States and Canada.", "value": 0.167, "format": "percent" }, "cipTransfer": { "source": "S1", "page": 120, "quote": "The adopted CIP includes a $3.775 million annual transfer", "value": 3775000, "format": "money" }, "salesTaxRecovery": { "source": "S2", "page": 4, "related": [ "S3" ], "quote": "Sales tax in FY 2024/25 reflects the impact of the State’s recovery of FY 2022/23 overpayments – a reduction of approximately $11.9 million.", "value": 11900000, "format": "money" }, "uncertaintyReserveDraw": { "source": "S2", "page": 5, "quote": "Addition to reserves in FY 2024/25 shows $19.9 million of the Budget Uncertainty Reserve applied to address the one-time revenue shortfall due to the State’s sales tax recovery", "value": 19900000, "format": "money" }, "directCostShare": { "source": "S1", "page": 77, "quote": "allocating 87% of the budget to direct costs for public safety and maintenance", "value": 0.87, "format": "percent" }, "personnelNotRestored": { "source": "S1", "page": 71, "quote": "the $3.1 million of ongoing personnel, supplies, and services reductions that were needed to rebalance the FY 2025/26 budget after labor negotiations concluded", "value": 3100000, "format": "money" }, "beginningBalance": { "source": "S1", "page": 72, "quote": "Beginning Unreserved Fund Balance $ - $ 1,045 $ 1,045 $ 1,668", "column": "2026/27 Adopted", "value": 1668000, "format": "money" }, "totalRevenues": { "source": "S1", "page": 72, "quote": "Total Revenues 271,511 274,911 275,934 284,686", "column": "2026/27 Adopted", "value": 284686000, "format": "money" }, "transfersIn": { "source": "S1", "page": 72, "quote": "Transfers In 6,760 6,760 6,760 6,361", "column": "2026/27 Adopted", "value": 6361000, "format": "money" }, "totalSources": { "source": "S1", "page": 72, "quote": "Total Sources 278,271 282,716 283,739 292,715", "column": "2026/27 Adopted", "value": 292715000, "format": "money" }, "totalExpenditures": { "source": "S1", "page": 72, "quote": "Total Expenditures 266,032 270,059 270,059 276,972", "column": "2026/27 Adopted", "value": 276972000, "format": "money" }, "transfersOut": { "source": "S1", "page": 72, "quote": "Transfers Out 11,774 11,762 11,762 12,117", "column": "2026/27 Adopted", "value": 12117000, "format": "money" }, "totalUses": { "source": "S1", "page": 72, "quote": "Total Uses 277,806 281,821 281,821 289,089", "column": "2026/27 Adopted", "value": 289089000, "format": "money" }, "contingencyReserve": { "source": "S1", "page": 72, "quote": "Contingency Reserve 46,394 46,394 46,394 48,278", "column": "2026/27 Adopted", "value": 48278000, "format": "money" }, "uncertaintyReserve": { "source": "S1", "page": 72, "quote": "Budget Uncertainty Reserve 6,699 4,298 4,298 4,298", "column": "2026/27 Adopted", "value": 4298000, "format": "money" }, "reservedBalance": { "source": "S1", "page": 72, "quote": "Reserved Fund Balance 53,093 50,692 50,692 52,576", "column": "2026/27 Adopted", "value": 52576000, "format": "money" }, "endingBalance": { "source": "S1", "page": 72, "quote": "Total Ending Fund Balance $ 53,308 $ 51,337 $ 52,360 $ 54,318", "column": "2026/27 Adopted", "value": 54318000, "format": "money" }, "uncertaintyReserve2024": { "source": "S1", "page": 95, "quote": "Budget Uncertainty Reserve 10,000 12,500 24,246 4,298 4,298 4,298", "column": "2023/24 Actual", "value": 24246000, "format": "money" }, "uncertaintyReserve2025": { "source": "S1", "page": 95, "quote": "Budget Uncertainty Reserve 10,000 12,500 24,246 4,298 4,298 4,298", "column": "2024/25 Actual", "value": 4298000, "format": "money" }, "unreservedBalance": { "source": "S1", "page": 72, "quote": "Unreserved Fund Balance 215 645 1,668 1,742", "column": "2026/27 Adopted", "value": 1742000, "format": "money" }, "contingencyIncrease": { "source": "S1", "page": 79, "quote": "Contingency Reserve $ 46,394 $ 1,884 $ - $ 48,278", "column": "FY 2026/27 Increase", "value": 1884000, "format": "money" }, "forecastContingency2028": { "source": "S1", "page": 93, "quote": "Contingency Reserve 46,394 48,278 49,387 50,939", "column": "2027/28 Projected", "value": 49387000, "format": "money" }, "forecastUncertainty2028": { "source": "S1", "page": 93, "quote": "Budget Uncertainty Reserve 4,298 4,298 4,298 4,298", "column": "2027/28 Projected", "value": 4298000, "format": "money" }, "forecastUnreserved2028": { "source": "S1", "page": 93, "quote": "Unreserved Fund Balance 1,668 1,742 6,071 12,450", "column": "2027/28 Projected", "value": 6071000, "format": "money" }, "forecastContingency2029": { "source": "S1", "page": 93, "quote": "Contingency Reserve 46,394 48,278 49,387 50,939", "column": "2028/29 Projected", "value": 50939000, "format": "money" }, "forecastUncertainty2029": { "source": "S1", "page": 93, "quote": "Budget Uncertainty Reserve 4,298 4,298 4,298 4,298", "column": "2028/29 Projected", "value": 4298000, "format": "money" }, "forecastUnreserved2029": { "source": "S1", "page": 93, "quote": "Unreserved Fund Balance 1,668 1,742 6,071 12,450", "column": "2028/29 Projected", "value": 12450000, "format": "money" } }, "statements": { "adopted": { "source": "S1", "page": 259, "quote": "The operating budget for the 2026/27 fiscal year was adopted on June 9, 2026." }, "contextYears": { "source": "S1", "page": 259, "quote": "The fiscal years before FY 2026/27 shown in the operating budget are for contextual purposes only and are not adopted by the City Council in its budget resolution for FY 2026/27." }, "proposedBalanced": { "source": "S3", "page": 10, "quote": "FY 2026/27 Proposed Budget balanced" }, "noUncertaintyFunding": { "source": "S1", "page": 74, "quote": "The adopted budget does not include funding to increase the General Fund Budget Uncertainty Reserve" }, "forecastSalary": { "source": "S1", "page": 91, "quote": "The placeholder salary adjustment of 2% included in the FY 2026/27 adopted budget is assumed to be part of a three-year agreement. Accordingly, additional 2% adjustments are included in the two forecast years." } }, "capitalPlan": { "title": "Capital Improvement Program, FY 2025/26–2029/30, by program category", "years": [ 2026, 2027, 2028, 2029, 2030 ], "lines": [ { "name": "Capital Maintenance", "years": { "2026": 23244000, "2027": 19569000, "2028": 17669000, "2029": 20319000, "2030": 21009000 }, "cites": { "2026": { "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "FY 2025/2026" }, "2027": { "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "FY 2026/2027" }, "2028": { "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "FY 2027/2028" }, "2029": { "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "FY 2028/2029" }, "2030": { "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "FY 2029/2030" } }, "total": 101810000, "source": "S1", "page": 126, "quote": "Capital Maintenance $23.244 $19.569 $17.669 $20.319 $21.009 $101.810", "column": "Five Year Total" }, { "name": "Transportation Improvements", "years": { "2026": 10087000, "2027": 6690000, "2028": 70840000, "2029": 6680000, "2030": 6550000 }, "cites": { "2026": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2025/2026" }, "2027": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2026/2027" }, "2028": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2027/2028" }, "2029": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2028/2029" }, "2030": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2029/2030" } }, "total": 100847000, "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "Five Year Total" }, { "name": "Parks & Recreation", "years": { "2026": 6568000, "2027": 2758000, "2028": 2398000, "2029": 2388000, "2030": 2338000 }, "cites": { "2026": { "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "FY 2025/2026" }, "2027": { "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "FY 2026/2027" }, "2028": { "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "FY 2027/2028" }, "2029": { "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "FY 2028/2029" }, "2030": { "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "FY 2029/2030" } }, "total": 16449000, "source": "S1", "page": 126, "quote": "Parks & Recreation $6.568 $2.758 $2.398 $2.388 $2.338 $16.449", "column": "Five Year Total" }, { "name": "General Government", "years": { "2026": 3179000, "2027": 3329000, "2028": 3329000, "2029": 3304000, "2030": 3279000 }, "cites": { "2026": { "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "FY 2025/2026" }, "2027": { "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "FY 2026/2027" }, "2028": { "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "FY 2027/2028" }, "2029": { "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "FY 2028/2029" }, "2030": { "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "FY 2029/2030" } }, "total": 16420000, "source": "S1", "page": 126, "quote": "General Government $3.179 $3.329 $3.329 $3.304 $3.279 $16.420", "column": "Five Year Total" } ], "total": { "years": { "2026": 43077000, "2027": 32346000, "2028": 94236000, "2029": 32691000, "2030": 33176000 }, "cites": { "2026": { "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "FY 2025/2026" }, "2027": { "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "FY 2026/2027" }, "2028": { "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "FY 2027/2028" }, "2029": { "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "FY 2028/2029" }, "2030": { "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "FY 2029/2030" } }, "total": 235526000, "source": "S1", "page": 126, "quote": "Total $43.077 $32.346 $94.236 $32.691 $33.176 $235.526", "column": "Five Year Total" } }, "pension": { "asOf": "6/30/2024", "unfunded": { "amount": 477258000, "source": "S1", "page": 45, "quote": "Unfunded Accrued Liability (UAL) $ 162,419 $ 314,839 $ 477,258", "column": "Combined" }, "fundedRatio": { "rate": 0.704, "source": "S1", "page": 45, "quote": "Funded Ratio 76.2% 66.0% 70.4%", "column": "Combined" }, "contribution": { "amount": 65234000, "year": 2027, "source": "S1", "page": 45, "quote": "Total Employer Contribution $ 22,586 $ 42,648 $ 65,234", "column": "Combined" } }, "coverage": { "questions": [ { "id": "everything", "question": "Is this everything the City of Fremont spends?", "paragraphs": [ { "text": "Yes, for the City government. These pages show the City of Fremont's own budget: {allFunds} across all its funds in {year}. Of that, {generalFund} is the [General Fund](glossary:General Fund), the City's main account for day-to-day services." } ] }, { "id": "schools", "question": "Where are the schools?", "paragraphs": [ { "text": "Public schools in Fremont are run by Fremont Unified School District (FUSD), a separate government. It is governed by a five-member Board of Education, each member elected to a four-year term.", "cites": [ { "source": "S5", "page": 5, "quote": "provides educational services to the residents of the incorporated areas of the City of Fremont" }, { "source": "S5", "page": 5, "quote": "The District is governed by a five-member Board of Education. Each member is elected to a four-year term." } ] }, { "text": "FUSD adopts its own budget, most recently on June 24, 2026, so school spending isn't in the City's numbers. [FUSD publishes its budget on its own site](https://fremontunified.org/about/business-services/budget/).", "cites": [ { "source": "S5", "page": 17, "quote": "Adoption Date: June 24, 2026" }, { "source": "S4", "quote": "2026-27 Adopted Budget, Presented June 10, 2026" } ] } ] }, { "id": "else", "question": "What else isn't here?", "paragraphs": [ { "text": "The City's own budget lists other governments that serve Fremont. Each has its own budget, separate from the City's, so none of their spending is on these pages.", "cites": [ { "source": "S1", "page": 35, "quote": "Services by Other Governmental Units" } ] } ], "agencies": [ { "name": "Alameda County", "does": "The county government.", "cites": [ { "source": "S8", "quote": "The incorporated cities are Alameda, Albany, Berkeley, Dublin, Emeryville, Fremont, Hayward, Livermore, Newark, Oakland, Piedmont, Pleasanton, San Leandro, and Union City." }, { "source": "S5", "page": 5, "quote": "Fremont is located within Alameda County." } ] }, { "name": "Fremont-Newark Community College District", "does": "Ohlone College, with campuses in Fremont and Newark.", "cites": [ { "source": "S1", "page": 35, "quote": "Education: Fremont Unified School District and Fremont-Newark Community College District" }, { "source": "S1", "page": 34, "quote": "Ohlone College enrolls over 15,000 students per year at three campuses: Fremont, Newark, and online." } ] }, { "name": "BART and AC Transit", "does": "Regional trains and buses. The ACE and Amtrak Capitol Corridor trains also serve Fremont.", "cites": [ { "source": "S1", "page": 35, "quote": "Public Transportation: Bay Area Rapid Transit District, Alameda-Contra Costa Transit District, ACE Train, and Amtrak Capitol Corridor Train" } ] }, { "name": "Alameda County Water District", "does": "Water.", "cites": [ { "source": "S1", "page": 35, "quote": "Water: Alameda County Water District" } ] }, { "name": "Union Sanitary District", "does": "Sewer.", "cites": [ { "source": "S1", "page": 35, "quote": "Sewer: Union Sanitary District" } ] }, { "name": "Alameda County Flood Control and Water Conservation District", "does": "Flood control.", "cites": [ { "source": "S1", "page": 35, "quote": "Flood: Alameda County Flood Control and Water Conservation District" } ] }, { "name": "East Bay Regional Park District", "does": "Regional parks.", "cites": [ { "source": "S1", "page": 35, "quote": "Parks : East Bay Regional Park District" } ] } ] }, { "id": "property-tax", "question": "Where does my property tax go?", "paragraphs": [ { "text": "The basic 1% property tax is pooled by the county and divided under state law among the county, cities, schools and [special districts](glossary:Special District).", "cites": [ { "source": "S6", "page": 1, "quote": "Your county auditor pools your 1 percent rate tax payment, as well as payments from other property owners in your county, into a single countywide pot." }, { "source": "S6", "page": 1, "quote": "State law directs how your county auditor distributes the revenue in the countywide pot." }, { "source": "S6", "page": 1, "quote": "your county auditor sets aside this $1,000 for your city, county, schools, and special districts." } ] }, { "text": "The City says it receives about 15 cents of every dollar of property tax paid, and that Alameda County and the schools, including FUSD, receive most of it.", "cites": [ { "source": "S1", "page": 81, "quote": "The City of Fremont receives approximately 15 cents of every dollar of property tax paid. Alameda County and the schools, including Fremont Unified School District, receive most of the revenue from property taxes assessed on property located in the City" } ] }, { "text": "The {propertyTax} in property tax on these pages is only the City's share." } ] }, { "id": "city-pays", "question": "Does the City pay for the schools?", "paragraphs": [ { "text": "FUSD's budget groups its General Fund money by kind: the state's school funding formula (LCFF), federal revenue, other state revenue and other local revenue. The state formula is by far the largest.", "cites": [ { "source": "S5", "page": 22, "quote": "1) LCFF Sources 8010-8099 399,548,875.00 3,090,236.00 402,639,111.00 410,731,574.00 3,095,856.00 413,827,430.00 2.8%" }, { "source": "S5", "page": 22, "quote": "2) Federal Revenue 8100-8299" }, { "source": "S5", "page": 22, "quote": "3) Other State Revenue 8300-8599" }, { "source": "S5", "page": 22, "quote": "4) Other Local Revenue 8600-8799" }, { "source": "S5", "page": 22, "quote": "5) TOTAL, REVENUES 420,334,973.00 101,870,038.00 522,205,011.00 429,549,369.00 88,981,027.00 518,530,396.00 -0.7%" } ] }, { "text": "The City's own budget describes joint work with the district, such as a recycling coordinator funding agreement and police School Resource Officers who partner with FUSD.", "cites": [ { "source": "S1", "page": 143, "quote": "as part of the City’s recycling coordinator funding agreement with FUSD" }, { "source": "S1", "page": 192, "quote": "The School Resource Officer (SRO) Unit will continue to partner with the Fremont Unified School District to deliver professional public safety and services." } ] }, { "text": "We haven't checked every line of the City's full budget, so small City grants or contracts with the district can't be ruled out.", "unsourced": "A limit of our own review, not a claim about a document." } ] } ], "overview": { "text": "Your property tax bill pays several governments, including the City, the school district and the county. [This page shows only the City's part.](page:sources#what-this-covers)", "unsourced": "Sums up the block's 'Where does my property tax go?' answer, which it links to and which carries the receipts." } }, "faq": { "questions": [ { "id": "police-share", "question": "Is almost half of Fremont's budget going to police?", "see": [ "general-fund" ], "paragraphs": [ { "text": "Almost half of one part of it. On the chart of General Fund department budgets, Police is {dept:police} of {depts}: {per100:police}. Police and Fire together are {per100:safety}." }, { "text": "The City's whole budget, across all its funds, is {allFunds} in {year}. Counting every fund, the Police Department's budget is {amount:policeAllFunds}." }, { "text": "The chart shows spending, not income. Where the City's money comes from is on the [Revenue page](page:revenue).", "unsourced": "A pointer to another page of this site." } ] }, { "id": "compared-to-other-cities", "question": "Is that normal? How does it compare to other cities?", "see": [ "comparing-cities" ], "paragraphs": [ { "text": "This site covers two cities, so it can't say what's typical. Berkeley's chart is built the same way, and [Berkeley's answer](/us/ca/berkeley/faq/#police-share) gives its shares, but the two don't compare directly.", "unsourced": "About what this site covers." }, { "text": "One reason: some services that a city runs elsewhere are run by other governments in Fremont, with budgets of their own. The City lists them: Alameda County Water District, Union Sanitary District for sewers, and East Bay Regional Park District, among others.", "cites": [ { "source": "S1", "page": 35, "quote": "Services by Other Governmental Units" }, { "source": "S1", "page": 35, "quote": "Parks : East Bay Regional Park District" }, { "source": "S1", "page": 35, "quote": "Sewer: Union Sanitary District" }, { "source": "S1", "page": 35, "quote": "Water: Alameda County Water District" } ] }, { "text": "Fremont's libraries are run by Alameda County Library, which the county's Board of Supervisors governs, so they aren't a City department. The City pays for extra library hours: $659,400 this year.", "cites": [ { "source": "S13", "quote": "Alameda County Library in the San Francisco Bay Area provides library services from ten libraries in the cities of Albany, Dublin, Fremont, Newark and Union City and the unincorporated communities of Castro Valley and San Lorenzo." }, { "source": "S13", "quote": "The County Library was established in 1910 and is governed by the Alameda County Board of Supervisors." }, { "source": "S1", "page": 77, "quote": "Fremont Library Additional Hours 659,400" } ] } ] }, { "id": "schools", "question": "Where are the schools?", "see": [ "schools" ], "paragraphs": [ { "text": "Fremont's public schools are run by Fremont Unified School District (FUSD), a separate government with its own budget, so school spending isn't in the City's numbers. [FUSD publishes its budget on its own site](https://fremontunified.org/about/business-services/budget/).", "cites": [ { "source": "S5", "page": 5, "quote": "provides educational services to the residents of the incorporated areas of the City of Fremont" }, { "source": "S4", "quote": "2026-27 Adopted Budget, Presented June 10, 2026" } ] }, { "text": "[What the City's budget covers, and what it doesn't](page:sources#what-this-covers).", "unsourced": "A pointer to another page of this site." } ] }, { "id": "roads", "question": "How much goes to roads?", "paragraphs": [ { "text": "There's no single roads line. In the General Fund, Maintenance Operations ({dept:maintenance-operations}) looks after City streets, parks, buildings and vehicles. Its own page splits its {amount:maintTotal} by service area, and streets are {amount:maintStreets} of it.", "cites": [ { "source": "S1", "page": 182, "quote": "Maintenance Operations is a team dedicated to maintaining City streets, parks, buildings, and the City’s fleet of vehicles." } ] }, { "text": "Most street money is restricted: the state gas tax, including SB1, Alameda County's Measure BB transportation sales tax and a countywide vehicle registration fee can only be spent on transportation.", "cites": [ { "source": "S1", "page": 118, "quote": "Gas Tax Fund Group - Revenue in this fund group comes from the City’s share of State collected gasoline taxes, including the new Road Repair and Accountability Act of 2017 (SB1); County Transportation Tax - Alameda County Measure BB transportation sales taxes; and County- wide Vehicle Registration Fees." }, { "source": "S1", "page": 113, "quote": "can only be used for street maintenance, traffic improvement projects, and bicycle, pedestrian, and paratransit programs" } ] }, { "text": "The capital plan has {amount:capitalTransportation} for transportation improvements in {year}. The City cut the General Fund's yearly transfer for pavement maintenance by $2.225 million, starting in FY 2025/26. See the [Capital page](page:capital).", "cites": [ { "source": "S1", "page": 118, "quote": "The annual reductions are from pavement maintenance ($2.225 million) and parks maintenance ($1 million)." }, { "source": "S1", "page": 25, "quote": "was eliminated beginning in FY 2025/26" } ] } ] }, { "id": "pensions", "question": "How much goes to pensions and past obligations?", "paragraphs": [ { "text": "The City budgets {fig:pension.contribution} in employer pension contributions for {year}, across all its plans. That's spread across every department as part of salaries and benefits, so it isn't one line on the chart.", "cites": [ { "source": "S1", "page": 45, "quote": "Total Employer Contribution $ 22,586 $ 42,648 $ 65,234", "column": "Combined" }, { "source": "S1", "page": 45, "quote": "The employer contributions to the pension plans are budgeted in each department as part of salaries and benefits." } ] }, { "text": "The plans' unfunded liability was {fig:pension.unfunded} as of 6/30/2024, when they were 70.4% funded.", "cites": [ { "source": "S1", "page": 45, "quote": "The unfunded pension liability as of 6/30/2024, which was the most recent report, is $477.3 million, about 70.4% funded overall." } ] }, { "text": "Paying off past borrowing, General Fund debt service, is {amount:gfDebtService} this year." } ] }, { "id": "sales-tax", "question": "Why doesn't the City get more of the sales tax?", "paragraphs": [ { "text": "Fremont's sales tax rate is 10.250%. That's the statewide 7.25%, plus six Alameda County district taxes of 0.50% each.", "cites": [ { "source": "S10", "quote": "Fremont 10.250% Alameda City" }, { "source": "S11", "quote": "Components of the Statewide 7.25% Sales and Use Tax Rate" }, { "source": "S12", "page": 1, "quote": "Alameda County Alameda County Bay Area Rapid Transit District 0.50% 4/1/1970 NONE" } ] }, { "text": "Of the statewide rate, 1.00% goes to city or county operations, which is the local share, and 0.25% to county transportation funds. The rest goes to the state's General Fund and to state funds for local public safety, health and social services.", "cites": [ { "source": "S11", "quote": "1.00% Goes to city or county operations" }, { "source": "S11", "quote": "0.25% Goes to county transportation funds" }, { "source": "S11", "quote": "0.50% State Goes to Local Public Safety Fund to support local criminal justice activities (1993)" }, { "source": "S11", "quote": "0.50% State Goes to Local Revenue Fund to support local health and social services programs (1991 Realignment)" } ] }, { "text": "The six district taxes go to BART, Alameda County's essential health care services, its children's health and child care, the county's Transportation Commission (two taxes) and the county itself.", "cites": [ { "source": "S12", "page": 1, "quote": "Alameda County Essential Health Care Services Transactions and Use Tax 0.50%" }, { "source": "S12", "page": 1, "quote": "Alameda County Transportation Commission Transactions and Use Tax 0.50%" }, { "source": "S12", "page": 1, "quote": "Alameda County Children's Health and Child Care Transactions and Use Tax 0.50%" }, { "source": "S12", "page": 1, "quote": "Alameda County Transactions and Use Tax 0.50%" }, { "source": "S12", "page": 1, "quote": "Alameda County Transportation Commission 2022 0.50%" } ] } ] }, { "id": "top-property-taxpayers", "question": "Who pays the most property tax?", "see": [ "property-tax" ], "paragraphs": [ { "text": "The City's financial report lists the ten largest property owners by taxable assessed value. In 2025 the largest was Tesla Motors Inc, at 5.19% of the City's total; the top ten together were 10.49%.", "cites": [ { "source": "S9", "page": 200, "quote": "Principal Property Tax Payers Schedule 7" }, { "source": "S9", "page": 200, "quote": "Tesla Motors Inc 3,898,345 $ 1 5.19% 755,816 $ 1 1.85%" }, { "source": "S9", "page": 200, "quote": "Total 7,887,801 $ 10.49% 1,606,988 $ 3.95%" }, { "source": "S9", "page": 200, "quote": "2025 2016" } ] }, { "text": "That's the value of their property, not the tax they pay, and the City gets only part of the property tax: it says it receives about 15 cents of every dollar paid.", "cites": [ { "source": "S1", "page": 81, "quote": "The City of Fremont receives approximately 15 cents of every dollar of property tax paid." } ] } ] }, { "id": "what-officers-do", "question": "Does the budget show what officers actually do day to day?", "paragraphs": [ { "text": "No. The budget shows money and staff positions, not activity.", "unsourced": "What a budget document contains." }, { "text": "It does split the Police Department's {amount:policeAllFunds} by service area: Patrol Operations/Dispatch is {amount:policePatrol}, Administration/Records {amount:policeAdmin} and Investigations {amount:policeInvestigations}. Smaller areas include detention and evidence storage, animal services, community engagement, a Mobile Evaluation Team and a SWAT team.", "cites": [ { "source": "S1", "page": 190, "quote": "Detention and Evidence Storage" }, { "source": "S1", "page": 190, "quote": "Animal Services" }, { "source": "S1", "page": 190, "quote": "Community Engagement/Public Affairs" }, { "source": "S1", "page": 190, "quote": "Mobile Evaluation Team" }, { "source": "S1", "page": 190, "quote": "SWAT Team" } ] } ] } ], "labels": { "pension.contribution": "Total employer pension contribution, all plans, FY 2026/27", "pension.unfunded": "Unfunded pension liability, all plans, as of 6/30/2024" }, "amounts": { "policeAllFunds": { "source": "S1", "page": 194, "quote": "Totals $ 108,507,118 $ 105,124,466 $ 114,712,053 $ 127,766,090 $ 130,915,603", "column": "FY 2026/27 Adopted", "label": "Police Department, FY 2026/27 adopted, all funds", "amount": 130915603 }, "policePatrol": { "source": "S1", "page": 190, "quote": "Patrol Operations/Dispatch 59,697,526 58,313,340 60,851,269 68,155,145 69,282,975", "column": "FY 2026/27 Adopted", "label": "Police: Patrol Operations/Dispatch, FY 2026/27 adopted, all funds", "amount": 69282975 }, "policeAdmin": { "source": "S1", "page": 190, "quote": "Administration/Records $ 25,741,422 $ 23,471,195 $ 28,352,411 $ 29,119,770 $ 29,928,288", "column": "FY 2026/27 Adopted", "label": "Police: Administration/Records, FY 2026/27 adopted, all funds", "amount": 29928288 }, "policeInvestigations": { "source": "S1", "page": 190, "quote": "Investigations 13,195,615 13,171,012 12,826,781 15,661,314 16,618,143", "column": "FY 2026/27 Adopted", "label": "Police: Investigations, FY 2026/27 adopted, all funds", "amount": 16618143 }, "maintStreets": { "source": "S1", "page": 182, "quote": "Streets 3,446,104 4,502,375 5,634,644 5,843,666 6,302,454", "column": "FY 2026/27 Adopted", "label": "Maintenance Operations: Streets, FY 2026/27 adopted", "amount": 6302454 }, "maintTotal": { "source": "S1", "page": 182, "quote": "Totals $ 30,761,479 $ 32,597,189 $ 35,714,484 $ 37,504,559 $ 39,378,369", "column": "FY 2026/27 Adopted", "label": "Maintenance Operations, all service areas, FY 2026/27 adopted", "amount": 39378369 }, "capitalTransportation": { "source": "S1", "page": 126, "quote": "Transportation Improvements $10.087 $6.690 $70.840 $6.680 $6.550 $100.847", "column": "FY 2026/2027", "label": "Capital plan: Transportation Improvements, FY 2026/27", "amount": 6690000 }, "gfDebtService": { "source": "S1", "page": 72, "quote": "Debt Service 7,327 7,327 7,327 6,249", "column": "2026/27 Adopted", "label": "General Fund debt service, FY 2026/27 adopted", "amount": 6249000 } } } }