2026 · Sources and uses

The budget, past the headline

The $100 receipt on the dashboard shows where Fort Collins’ 2026 money goes. This page is what sits behind it: the six fund groups in dollars and per $100, and the city’s own cut of its adopted book by outcome, with the police line. A per-resident figure, where the money comes from and the largest General Fund line are named PENDINGs, because the records they need are not in this site’s data yet.

FACT Source: Ordinance No. 186, 2025 · City of Fort Collins · the fund-group figures are from the 2026 appropriations ordinance, and the outcome recap and police line from the adopted 2025-2026 budget book

Where the money goes, by fund group CALC

The amending ordinance’s fund-group totals for 2026, in dollars and per $100. The six fund groups sum to the amended total exactly.

Fund group	2026, as amended	Per $100
Enterprise funds	$335,178,732	$37.70
General Fund	$244,046,137	$27.45
Special revenue and debt service funds	$140,483,374	$15.80
Internal service funds	$113,466,673	$12.76
Other funds	$45,809,749	$5.15
Capital improvement funds	$10,131,161	$1.14
Total 2026, as amended	$889,115,826	$100.00

The total is gross, as the city’s ordinance prints it: a dollar one fund charges another is counted where it is charged and again where it is spent.

What the money is budgeted for FACT

Fort Collins builds its budget from funding offers grouped into seven outcomes — the city’s own “Budgeting for Outcomes” recap. The seven outcomes plus the offers kept outside them sum exactly to Total City Appropriations, both years, as adopted.

This is a different cut of a different figure, and the two tables are never added or compared row by row. The $100 receipt on the dashboard divides the 2026 appropriation as amended by fund group, because that is the only breakdown of the amended figure the council published. This table divides the as-adopted figure by purpose, because the outcome recap exists only in the adopted book. Dollar figures here, not shares, and the gross basis carries through both.

Outcome	2025, as adopted	2026, as adopted
Safe Community	$162,023,832	$162,646,205
Economic Health	$162,126,322	$170,354,066
High Performing Government	$149,072,056	$153,510,090
Transportation and Mobility	$98,677,777	$65,109,530
Culture and Recreation	$67,544,679	$53,195,337
Environmental Health	$65,325,806	$61,096,539
Neighborhood and Community Vitality	$20,631,002	$20,724,781
Offers not included in outcomes	$206,330,110	$189,610,747
Total City Appropriations	$931,731,584	$876,247,295

“Offers not included in outcomes” is mostly transfers between funds, debt service, retiree payments and insurance. It is the publisher’s own grouping, and the main reason the gross total double-counts.

The police line FACT

Police Services budget, 2026 FACT

$67.1M

as adopted · the Police Services service area: Investigations, Police Information Services, Patrol, Community and Special Services, and the Office of the Chief · the five lines sum to the printed subtotal exactly

Police Services budget, 2025 FACT

$66.7M

as adopted · the same five lines for 2025 · this is a policing figure and is never called a corrections budget — the city budgets no corrections function at all; see What the money buys

Per Fort Collins resident PENDING

A per-resident figure divides a total by the Census Bureau’s count of residents. This site’s Fort Collins data holds no such count yet. The only population in it is the one the police department itself serves, which is the FBI’s denominator for the theft rate and not a count of the city’s residents, so it is not used here. Nothing is estimated.

The largest General Fund line PENDING

The book prints the General Fund by department. Those lines have not been read into this site’s data yet, so no line is ranked here. A rank is only taken over a list that has been read whole and checked against its printed total. Nothing here is estimated.

Where the money comes from

PENDING

Where Fort Collins’ 2026 money comes from (taxes, charges, fees and grants, by source) is printed in the Revenue Summary of the adopted budget book. It has not been read into this site’s data yet, so this section stays blank on purpose until it is read and checked against the book’s own printed total. Nothing here is estimated.

What a household pays

One city tax reaches a Fort Collins household directly: the sales tax at the register. Each line names where it is published. County, state and district shares are not Fort Collins’ money, and none is added to a city figure.

FACT City sales tax rate: 4.35% of a taxable sale. From the city’s own current-rates page. Fort Collins is home-rule and collects its own sales tax, so the city’s page is the authority — the State’s courtesy table is not, and this site has measured that table being wrong about another home-rule city. Source: City of Fort Collins, Sales Tax — current and historic rates (fortcollins.gov/Business/Sales-Tax).
FACT Combined sales tax rate at point of sale: 8.30%. The city’s own sum: 4.35% city + 1.05% Larimer County + 2.90% state. Lodging and grocery food carry the city’s own separate rates and are not folded in here. Same source as the line above.
PENDING The rate is published alone, deliberately. The budget book assumed two 0.25% dedicated taxes expired at the end of 2025. Yet the city’s current page still prints 4.35%, and the July 2026 collection report still shows a renewable 0.25% line collecting. Which dedicated taxes make up the 2026 rate was not established from any document read here. So no breakdown of the city rate is shown — a blank beats a guess.
PENDING Fort Collins’ own property tax levy is not on this page yet. The state’s property tax report prints what is levied county by county, and no county’s row is Fort Collins’. The line stays blank rather than borrowed from a county.

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