The budget of the City is a plan for raising and utilizing resources for municipal purposes benefiting all who live, work, and visit the City. It is not just a set of numbers. It is also a statement of the administration's priorities. 

• The fiscal year (FY) for the City of Rochester begins annually on July 1st and runs through June 30th.
• The City kicks off the budget process with community input opportunities for public participation to better inform budget decisions (September and October). 
• Departments submit their budget proposals for the Mayor's review (February to March).
• Final decisions on proposals are made (April).
• The Mayor presents the proposed budget to the City Council for review and comments (May).
• City Council conducts a series of public budget hearings in advance of their adoption mid-June for implementation on July 1.

The City aligns the limited resources with outcomes from the community input process, City Council priorities, and the Mayor's strategic priority areas: 

• Public Safety
• Economic Empowerment
• Youth Development
• Building Towards a Prosperous Future
• Strengthening Neighborhoods, and
• Promoting Equity, Inclusion, and Social Justice. 

These priorities are aimed at ensuring that resources are distributed to meet the needs of the people. 

The City generates revenue (money that comes into the city every year) from property tax, sales tax, user fees, and from external sources such as aid from the State, grants, and other departmental income. 

• The largest sources of revenues are from property tax and sales tax.
• In the 2024-25 budget, the revenue from property and sales taxes represents more than 50% of all City revenue.
• Funds collected support the continued operations of essential services like police, fire, road maintenance, libraries, recreation centers, parks, etc.
• Revenue is also collected for special accounts that are largely suggested by the name of the fund, e.g., the Water Fund is for the production and distribution of water. The Refuse Fund is for the collection and disposal of solid waste and recycling, and the Local Works Fund supports sidewalk and roadway snow removal, street sweeping, and hazardous sidewalk remediation.
• Because revenue from taxes and services can fluctuate with economic boon and downturns, the City projects future revenue trends and plans accordingly.

The City Charter requires that the proposed budget be balanced. In the event there is a gap (when revenue does not match expense), the City must determine ways of closing the gap through expense reduction or revenue increases. 

Funds in the budget are balanced sets of revenue and expense accounts that segregate resources according to restrictions on their usage. The City's annual operating budget is divided into the General Fund, Special Revenue Funds, and Enterprise Funds.

• The General Fund is the main operating fund for the City and is used to pay for the day-to-day activities in the City, which includes items such as salaries and wages, utilities, supplies, maintenance, fuel, and insurance, just to name a few.
• The Special Revenue Funds are: Animal Control Fund, Library Fund, and Local Works Fund.
• The Enterprise Funds are: Water Fund, Refuse Fund, War Memorial Fund, Parking Fund, Cemetery Fund, and the Public Market Fund.

Stay tuned for upcoming community input opportunities in fall 2026! Your feedback plays a vital role in the City's budget planning process by helping us understand the issues that matter most to you. We invite you to make your voice heard as we shape our City's future together.