City of Littleton - File #: Ordinance 18-2025

Date	Ver.	Action By	Action	Result	Action Details	Meeting Details	Video
10/7/2025	1	City Council			Not available	Meeting details	Not available

Agenda Date: 10/21/2025

Subject:

Title

Ordinance 18-2025: An ordinance on second reading appropriating funds for the 2026 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2026 and ending December 31, 2026, and amending the 2025 budget

Body

From:	James L. Becklenberg, City Manager
Prepared by:	Laurie Matta, Finance Director
	Kevin Orton, Budget Manager
Presentations:	N/A

PURPOSE:

Council consideration of the 2026 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2026 and ending December 31, 2026, and amending the 2025 budget.

LONG-TERM OUTCOME(S) SERVED:

High-Quality Governance

DISCUSSION:

The 2026 Proposed Budget was presented to City Council during the City Council Budget Workshop on September 13, 2025. City Council received an additional briefing during a City Council Study Session on September 23, 2025. City Council did not make any amendments to the proposed budget.

BACKGROUND:

The Charter of the City of Littleton Article X, Part I, Sec. 70-72 requires the City Manager to present a Proposed Operating and Capital Budget not later than September 15^th for the subsequent fiscal year. The Budget is required to be adopted 30 days prior to the start of the fiscal year (December 1st). The State of Colorado requires the budget adopted, and mill level by certified, by December 15^th.

The 2026 Proposed Budget was presented to City Council on September 13, 2025 at the City Council Budget Workshop. The 2026 fiscal year is from January 1, 2026 through December 31, 2026 and the total city budget, inclusive of interfund transfers, is $166 million and of that amount the total General Fund 2026 proposed budget is $66 million. The 2026 Proposed Budget includes funding for 347 full-time positions.

The budget is balanced, maintains healthy reserves, and preserves existing service levels while adding resources in alignment with City Council policy direction and the Horizon 2027 strategic plan’s strategic outcomes: Vibrant Community with Rich Culture, Sustainable Community with Natural Beauty, Robust and Resilient Economy, Safe Community, and High-Quality Governance.

2025 Estimate

As part of the 2026 proposed budget, the 2025 estimates are provided to develop the estimated available funds for the 2026 budget. The following funds will need to revise their 2025 budgets since the estimate is higher than appropriations. All estimates were included in the 2026 proposed budget document.

Fund	2025 Budget	Adj.	2025 Revised Budget
Affordable Housing Fund	$500,000	$90,000	$590,000
Conservation Trust Fund	360,000	175,000	535,884
Capital Projects Fund	11,384,026	4,097,025	15,481,051
Employee Insurance Fund	8,787,055	1,229,378	10,016,433
Property & Liability Fund	1,261,052	168,061	1,429,113

Prior Actions or Discussions

The 2026 Proposed Budget was discussed at the September 13, 2025 budget workshop.

A summary of the 2026 Proposed Budget was discussed at the September 23, 2025 City Council Study Session.

This ordinance passed on first reading on October 7, 2025.

FISCAL IMPACTS:

The policy questions and budget were reviewed by council during two study sessions and information is available at the Bemis Public Library, the City Clerk’s Office, and the City of Littleton website for public review.

The following is a 2026 budget summary for all funds in this appropriation ordinance:

Fund	2026 Adopted Budget
General Fund	$ 66,059,828
Affordable Housing Fund	2,400,000
Conservation Trust Fund	495,725
Consolidated Special Revenue Fund	802,048
Grants Fund	14,290,078
Grants Fund - ARPA	486,942
Open Space Fund	2,667,602
Impact Fees Fund	4,855,548
Lodgers Tax Fund	790,747
Capital Projects Fund	8,610,223
3A Sales Tax Capital Improvement	18,983,351
Sewer Utility Enterprise Fund	26,166,673
Storm Drainage Utility Enterprise Fund	3,398,713
Geneva Village Fund	54,599
Employee Insurance Fund	10,053,589
Fleet Maintenance Fund	3,454,449
Information Technology/Equipment Fund	790,000
Property & Liability Fund	1,429,113
Total	$165,789,228

The following 2025 budgets are being adjusted in alignment with the 2025 estimate as included in the 2026 Proposed Budget document:

Fund	2025 Revised Budget
Affordable Housing Fund	$590,000
Conservation Trust Fund	535,884
Capital Projects Fund	15,481,051
Employee Insurance Fund	10,016,433
Property & Liability Fund	1,429,113

STAFF RECOMMENDATION:

Staff recommends approval of this ordinance and to schedule second reading adopting the 2026 budget on October 21, 2025.

ALTERNATIVES:

City Council may choose to adjust the proposed budget or reschedule 1st and 2nd reading, however the City Charter requires the budget be adopted 30 days prior to the start of the fiscal year (December 1st). And the State of Colorado requires the budget adopted, and mill level by certified, by December 15th. If the budget is not adopted by certification deadline, then 90 percent of the amounts appropriated in the current year for operations and maintenance expenses shall be deemed re-appropriated for the purposes specified in such last appropriation (CRS 29-1-108(2) and (3)).

PROPOSED MOTION:

Proposed Motion

I move to approve Ordinance 18-2025 on second reading appropriating funds for the 2026 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2026 and ending December 31, 2026, and amending the 2025 budget.