Overview
Nevada City's FY 2025-26 adopted budget sets General Fund expenses at $7,415,845 against revenues of $7,416,621. The budget message also states a "total general fund operating budget" of $7,160,981 with revenues of $7,416,621, exclusive of planned one-time use of fund balance for FY 2024-25 capital projects rolled into FY 2025-26 — the $7,160,981 is operating-only and is not the General Fund total used here. Citywide, the budget's five-group summary rows total $18,843,851 in expenditures. The state's projected population for the city is 3,336 as of January 1, 2025 (budget message). Interfund transfers total $5,522,401 out and $5,522,401 in, including a General Fund transfer out of $254,864 ($249,864 to Capital Projects plus $5,000 to Public Arts).
Source: City of Nevada City FY 2025-26 Adopted Budget, budget message, General Fund detail, and five-group summary.
At a glance — FY 2025-26 adopted
General Fund — FY 2025-26 adopted
| General Fund expenses by function | FY 2025-26 |
|---|---|
| General Government | $1,990,311 |
| Public Safety | $3,293,130 |
| Planning | $332,326 |
| Engineering and Public Works | $974,612 |
| Parks and Recreation | $575,603 |
| Capital Improvement Projects | $249,864 |
| Total expenses (as printed) | $7,415,845 |
Disclosed: the expense rows above sum to $7,415,846, $1 above the printed total — a rounding difference; the printed total governs.
| General Fund revenues by source | FY 2025-26 |
|---|---|
| Property Tax | $2,114,809 |
| Permits & Licenses | $181,700 |
| Program Income | $375,000 |
| Other Taxes | $1,722,262 |
| Sales Tax | $3,022,850 |
| Total revenues | $7,416,621 |
The revenue rows sum exactly to $7,416,621. Detail inside those lines (budget message and overview): property tax $1,731,911 including supplemental, sales tax $1,478,085 as the city's 1% share in context, transient occupancy tax $570,000, property tax in-lieu of vehicle license fees $382,898, and property transfer tax $15,000 — these are components inside the broader lines above, not additional amounts.
Source: City of Nevada City FY 2025-26 Adopted Budget, General Fund detail and budget message.
Citywide — five-group summary
| Group | Expenditures | Revenues |
|---|---|---|
| Streets & Non-GF M&O/CIP | $7,013,352 | $8,079,165 |
| General Fund | $7,415,845 | $7,416,621 |
| Non-GF Public Safety | $1,068,132 | $1,122,062 |
| Sewer | $1,954,364 | $1,605,999 |
| Water | $1,392,158 | $916,700 |
| Row sums | $18,843,851 | $19,140,547 |
Both row sums verify exactly. Disclosed: the budget's fund-balance summary page shows a revenues column of $15,109,918, which does not reconcile with these rows summing to $19,140,547 — a $4,030,629 difference unexplained in the retrieved text. That page's walk balances only if its middle columns are read as appropriations $18,843,851 and revenues $15,109,918 (beginning balance $19,140,547 + revenues $15,109,918 − appropriations $18,843,851 = ending balance $15,406,614, exact). Because the two presentations conflict, this page claims no single citywide revenue total beyond the row sums above, and presents no General Fund balance walk.
Source: City of Nevada City FY 2025-26 Adopted Budget, five-group summary and fund-balance summary.
Sources & notes
- Only source used: City of Nevada City FY 2025-26 Adopted Budget (file explicitly named FY_2025-26_Adopted_Budget; transmittal June 11, 2025). Read the adopted budget.
- Sum checks: General Fund revenues sum exactly to $7,416,621; General Fund expense rows sum to $7,415,846, $1 above the printed $7,415,845; citywide expenditure rows sum exactly to $18,843,851 and revenue rows exactly to $19,140,547; interfund transfers balance at $5,522,401.
- Disclosed, not smoothed: (1) $1 General Fund expense rounding difference; (2) $4,030,629 conflict between the fund-balance summary's revenue column ($15,109,918) and the summary-table revenue rows ($19,140,547) — no single citywide revenue total claimed; (3) the $7,160,981 operating-only figure is not the General Fund total; (4) no General Fund balance walk is presented.
- Fiscal-year label: FY 2025-26 (July 1, 2025–June 30, 2026); adoption Resolution 2025-18, June 2025 (exact minutes vote/day not separately retrieved, so adoption is recorded as June 2025, not a specific day).
- Jurisdiction palette: no verified Nevada City palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.