Overview
Fairbanks North Star Borough’s FY2027 approved operating budget is $216,437,332, excluding service areas and recurring grants — $8,092,322 above the FY2026 approved $208,345,010 and $6,737,764 above the FY2026 revised $209,699,568. The General Fund, at $173,688,440, is balanced with a $9,356,793 contribution from fund balance: operating revenues and transfers in total $164,331,647, and the fund balance falls from $51,896,003 to $42,539,210. Education dominates the General Fund: the direct local contribution to schools is $65,750,000, and the book states that 42.39% of general fund revenues are dedicated to education, counting the direct contribution (37.86%) plus school debt servicing (4.53%, $7,388,935).
Source: Fairbanks North Star Borough, FY 2026–2027 Approved Budget (Ordinance 2026-20).
At a glance
Revenue
General Fund revenue summary, FY2027 Approved column. The revenue summary’s own total is $173,688,440 because it counts the $9,356,793 contribution from fund balance as a resource; operating revenues plus transfers in are $164,331,647.
| Item | Amount |
|---|---|
| Property taxes | $121,429,047 |
| Hotel–motel room tax | $4,185,000 |
| Alcoholic beverage tax | $1,405,000 |
| Tobacco distribution excise tax | $3,652,000 |
| Marijuana and marijuana product tax | $324,500 |
| Payment in lieu of taxes, privatized military housing | $1,475,000 |
| Charges for services | $3,286,710 |
| Interest earnings | $4,999,620 |
| Other local revenue | $350,000 |
| Intragovernmental revenues | $10,300,580 |
| State revenue | $6,035,740 |
| Federal revenue | $630,000 |
| Transfers in (School District FMR $5,250,000; Hotel–Motel Tax Fund $1,008,450) | $6,258,450 |
| Contribution from fund balance | $9,356,793 |
| Total General Fund resources, FY2027 approved | $173,688,440 |
Spending
General Fund expenditure line-item detail, FY2027 Approved column. Transfers out are dominated by education; the operating subtotal and transfers subtotal re-add exactly to the General Fund total.
| Item | Amount |
|---|---|
| Personnel services | $50,011,860 |
| Commodities | $2,313,890 |
| Contractual services | $18,008,820 |
| Grants match, indirect, awaiting budget | $123,170 |
| Capital outlay | $1,304,830 |
| Transfers — direct appropriation to education | $65,750,000 |
| Transfers — debt service | $7,871,330 |
| Transfers — CIP and facilities maintenance reserve | $12,880,230 |
| Transfers — Transit Enterprise Fund | $9,959,310 |
| Transfers — Hotel–Motel Room Tax Fund | $2,665,000 |
| Transfers — multi-year programs & capital budget | $2,110,000 |
| Transfers — grants | $690,000 |
| Total General Fund requirements, FY2027 approved | $173,688,440 |
Disclosure — two education figures: the $65,750,000 direct appropriation to education is the General Fund transfer in the table above. The book’s separate statement that 42.39% of general fund revenues go to education adds $7,388,935 of school debt servicing to that direct contribution; the $7,871,330 debt-service transfer in the table is the borough’s total debt-service transfer, of which school debt servicing is a part. The two figures are not added together on this page.
Disclosure — scope of the $216,437,332: the operating total excludes service areas and recurring grants, as the book states. It is not the borough’s all-funds total, and it is not the school district’s budget.
Sources & notes
- Source used: Fairbanks North Star Borough, FY 2026–2027 Approved Budget, Ordinance 2026-20 (amended and adopted May 14, 2026) Read the source document.
- Sum checks: operating subtotal $50,011,860 + $2,313,890 + $18,008,820 + $123,170 + $1,304,830 = $71,762,570; transfers $65,750,000 + $7,871,330 + $12,880,230 + $9,959,310 + $2,665,000 + $2,110,000 + $690,000 = $101,925,870; $71,762,570 + $101,925,870 = $173,688,440; revenues $158,073,197 + transfers in $6,258,450 = $164,331,647; $164,331,647 + $9,356,793 fund-balance contribution = $173,688,440; fund-balance walk $51,896,003 + $164,331,647 − $173,688,440 = $42,539,210.
- Identity: this is the Fairbanks North Star Borough government. It is not the City of Fairbanks (a separate government inside the borough) and not the Fairbanks North Star Borough School District (a component unit whose budget the borough appropriates in part through the education transfer above).
- Jurisdiction palette: no verified palette was on file for this jurisdiction — the official site’s theme information could not be confirmed as a government-specific palette rather than a platform default — so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Photo: North Pole City Hall, North Pole, Alaska, in the Fairbanks North Star Borough (RadioKAOS, CC BY-SA 3.0, via Wikimedia Commons).