City Stuff Explained

What is a Budget?

DEFINITION: The budget is a detail of all the estimated revenues and expenses over 2 years. 

• Glendora's fiscal year is July 1 - June 30.  
• The City's budget is published every year - CityOfGlendora.gov/Budget
• A city's budget is COMPLEX.  This is a simplification to help make is easier to understand.   

The City plans years in advance how it is going to spend money, with 5-year projections and 2-year budget cycles. City Council meets annually to adjust its Strategic Plan; the City conducts a Community Survey biannually to determine community priorities and invests in regular analysis of infrastructure to help design a schedule of projects.

Glendora Budget

Key Points About Government Budgets

• The money doesn't arrive as one giant check at the beginning of the year. 
  • Money trickles in as installments, monthly payments, billing cycles, or grant awards from a complex network of sources.
• In some cases, a City must pay for a project first, then get reimbursed later.  

• The City sets money aside as Reserves, which are emergency savings for the entire city.
  • Reserves helped the City act quickly during the Colby Fire in 2014.  
• Glendora operates roughly 60 separate funds, divided into 6 major fund types
  • General Fund, Special Revenue, Capital Projects, Debt Service Funds, Enterprise Funds (Water), Internal Service

Did you know...Most of the City's money has a job to do before we receive it?

1. The City's budget (approx. $125,000,000) is NOT just one pile of cash. 
2. Think of it more like your bank app, with different tabs, and the different tabs are the different "fund" types. 
3. The City's Money is organized by these "funds", and each has its own rules or specific purpose.  

FOR EXAMPLE

• Gas Taxes can ONLY be spent on streets.
• Water Fees can ONLY be used for water related projects. 
• Grant Funds can ONLY be spent on the approved project, and are restricted by law.  
• General Fund is where all the sales tax revenue goes.  This is discretionary money, but is usually spoken for in signed contracts.

Watch the Budget 101 Video!

Sales Tax in the City of Glendora

At a Glance...

• 1/3 of all cities in California levy a 2% sales tax (includes Glendora).
• Of the 10.75% sales tax in Glendora, the state of California receives 6%, LA County receives 2.75%, and Glendora receives 2%.

Base Tax VS Special District Tax

• The Bradley-Burns Act passed in 1955, allowing California cities to levy a uniform 1% sales and use tax (AKA base rate sales tax).
• Any sales tax above the base rate is called a special district sales tax, called that because it is an additional, voter-approved tax levied within specific, defined geographic boundaries (a "district").

CA Special District Taxes, By the Numbers

• 483 cities in the state of California.
• 321 cities (66.5% of all cities in CA) have a special district sales tax.
• 130 of those cities (40.50% of special district cities or 26.9% of all cities) have a combined tax rate of 2%.
• 65 cities have a combined rate higher than 2.0%.

Glendora's Special District Taxes, Explained

• Glendora's special district taxes are Measures E and Z.
• Glendora's Measure E (2018) was added to the ballot following a recommendation by a citizen's committee; approved by 53.67% of voters.
• Glendora's Measure Z was added to the ballot to capture the 0.25% left over from the vacated LA County Measure H, which was due to end on September 30, 2027. Measure H was repealed when Measure A was approved by LA County voters; Measure Z approved by 57.66% of voters.

State & County Tax Rates, Explained

• California's current 6% sales and use tax rate became effective January 1, 2017.
• LA County has the 2nd highest sales tax rate in California, only Alameda County (Oakland, Hayward, etc.) is higher.
• Since 2008, LA County has raised the sales tax 4 times (2008, twice in 2017, and 2024).
• For Measure A (2024), LA County had to ask the California State Legislature to change the law, raising the legal sales tax limit above the cap that was in place.
• California approved the Assembly Bill legislation (AB 1679) raising the legal limit.
• In both 2017 and 2024, Glendora City Council opposed Measures H and A.
• City Council has opposed LA County's Measure ER, on the ballot for June 2026, which would allow the County to exceed the sales tax cap (again), thanks to State Legislation AB 1768.

Watch the Sales Tax Explained Video

Grant Funding

Over the past five years, City of Glendora staff have worked behind the scenes to secure more than $54 million in grant funding for projects that support our community.  That number represents more than dollars. It represents safer streets, stronger infrastructure, improved public spaces, better access, and long-term investments in Glendora’s future.

Every grant awarded helps bring taxpayer dollars back home to Glendora, where they can directly benefit the people who live, work, and spend time here.

We are proud of the dedicated City staff who look for every opportunity to stretch local resources, invest in our community, and make meaningful projects possible.