City Budget
Setting Priorities
Each year, City Council establishes priorities for the annual budget that will serve as the funding plan for policies, goals and service levels for the City. The annual budget is prepared with guidance from the City Council, City Manager and staff, and through the leadership of the City’s Finance Department.
The City’s adopted balanced budget is built on conservative revenue projections, as well as discretionary expenditure levels, and required and reasonable reserves and designations. The Budget is comprised of the following three funds – the General Fund, the Special Revenue Fund – Cultural and Community Services, and the Capital Projects Fund – Capital Improvements.
Our Balanced Budget
The City’s balanced budget reflects our commitment to providing high-quality services that residents rely on every day such as public safety and snow removal to trash and recycling collection and street maintenance.
At the same time, the 2026 budget looks to the future. It invests in strategic planning, maintains and upgrades core infrastructure, and manages both operating and capital reserves responsibly. By maximizing the value of past investments and aligning with long-term goals set through the 2E Tax Initiative, the City ensures fiscal stability while honoring the commitments made to the community in 2021.
The annual budget also connects resources to the City’s broader vision supporting excellence in public safety, transportation, cultural and recreational opportunities, and fostering a welcoming, connected community. It sets the standard for innovation, prioritizes a customer-focused approach, and ensures the City delivers efficient, effective government services today and in the years ahead.
Annual Budget Timeline
The City of Lone Tree operates on an annual budget with a fiscal year of January through December. Budget development begins each summer as City staff collaborate on long-range planning, capital projects, and goals based on City Council priorities.
The Draft Budget is made available to the public in the fall of each year here on the City’s website, along with information on the public hearing for the budget, which occurs later that fall at a City Council meeting. Council then considers adoption of the budget by December of each year.
The Budget Book is then compiled based on the adopted budget. The Budget book presents the City’s adopted budget in a format that is made available to the public.