The City and Borough of Juneau is responsible for providing police and fire protection, funding education for youth, building and repairing roads, maintaining parks, libraries and recreational centers, as well as a host of other things. The budget serves as a major policy document that describes how CBJ intends to finance these services and infrastructure. Each April, the City Manager presents a proposed annual operating and capital budget. The Juneau Assembly then follows a multi-week process to ensure the budget meets the needs of our diverse community.
City Manager’s Budget Proposes Reduced Property Tax Mill Rate
April 4, 2023
The City Manager’s FY2024 Budget proposes to reduce the operating mill levy to 9.08, which is the lowest since at least 1992. The total mill levy, including voter-approved debt, will be 10.28 mills, a decrease of 0.28 mills from last year. Since 1992, the total mill rate was lower only in 2007 (10.17 mills).
The proposed mill levy for this year still yields increased property tax revenue resulting from a 13% increase to total borough-wide property valuation, which reflects Juneau’s exceptionally hot residential home sale market in recent years. High rates of inflation are driving up both the cost of municipal services and the revenues that fund those services. The Manager’s budget reflects this reality as it proposes to fund an inflationary driven budget, receive more in property taxes and reduce the rate of taxation.
The budget reflects increased sales tax revenues and cruise ship passenger fees in anticipation of cruise tourism returning to record levels in the summer of 2023, with passenger counts estimated to surpass 1.6 million. These new revenues are necessary fund inflationary cost growth in both the operating and capital budgets, as well as $2.3 million of additional CBJ funding for the Juneau School District. As proposed, the recurring FY24 budget is balanced after consideration of a $1 million lapse, and is forecast to have no impact on general fund balance. However, the proposed budget also includes $12 million of proposed one-time spending including $10 million for New City Hall and $2 million for police radio system replacements. The manager has also proposed to deposit $4 million to the Restricted Budget Reserve. These one-time investments yield a general fund deficit of $15.3 million in the FY24 proposed budget, which will be funded by CBJ’s significant unrestricted general fund balance.
The budget includes the following major components:
- $96.3 million for the Juneau School District, an increase of $9.7 million (11.1 percent) over the FY23 Amended Budget. This increase primarily reflects an increase to the Public Employees’ and Teacher retirement systems on-behalf contributions.
- $177.2 million for Enterprise Funds (hospital, airport, water utilities, docks, and harbors), a decrease of $6.1 million (3.4 percent). This change is primarily due to cost reductions at the hospital in light of lower than anticipated revenue projections.
- $101.6 million for general government, an increase of $6 million (6.2 percent) from the FY23 Amended Budget. This increase primarily reflects negotiated wage increases, inflationary impacts on commodities and services, and an increased amount of sales tax spent on CIPs in light of higher tax revenues to aid against the rising cost of construction.
- $57.9 million for capital improvement projects, an increase of $7.7 million (15.3 percent) from the FY23 Amended Budget. This increase reflects the proposed $10 million appropriation for New City Hall and $2 million investment in police radio upgrades.
- $11.5 million for the debt service budget, an increase of $652,200 (6 percent) over the FY23 Amended Budget. This reflects a reduction in outstanding school construction debt, as multiple bonds were fully paid off during FY23, offset by new debt service for the $6.6 million general obligation bond approved by voters on the October 2022 ballot. This new debt obligation in FY24 keeps the debt service portion of the mill rate flat.
Take a tour of the proposed CBJ budget and try your hand at balancing the budget in a way that funds your priorities!
For a complete summary of the general fund budget, check out the City Manager’s Budget Message on pages 19-22 of the FY24 Budget Book. The City Manager will introduce the proposed budget during the Special Assembly meeting immediately before the Assembly Finance Committee meeting on April 5. Join the committee meeting on Wednesday, April 5 at 5:30 p.m. in person at City Hall, online at https://juneau.zoom.us/j/93917915176 or call 1-253-215-8782 with webinar ID: 939 1791 5176.
Budget Process – April to June 2023
City Manager Rorie Watt will present the budget for fiscal year 2024 on April 5 during a Special Juneau Assembly meeting. The manager’s proposed budget includes the CBJ operating budget, the Juneau School District operating budget, the capital improvement plan, and the property tax mill levy rate. Fiscal year 2024 begins July 1, 2023 and ends June 30, 2024.
The CBJ operating budget includes general government and enterprise organizations. General government includes departments like the Juneau Police Department, Capital City Fire/Rescue, Parks & Recreation, and the Libraries. Enterprise organizations are Bartlett Regional Hospital, Juneau International Airport, Docks & Harbors and Water & Sewer.
View the Assembly Finance Committee meeting schedule:
From April to May, the Juneau Assembly Finance Committee will review the City Manager’s proposed fiscal year 24 revised budget through a series of public meetings to identify specific concerns through conversations with residents, advocates, and city agencies.
Following the budget introduction on April 5, Assembly Finance Committee meetings will be held on April 5, April 12, April 19, April 26, May 3, May 10, and May 17.
The public will have an opportunity to comment on the CBJ operating budget, the Juneau School District operating budget, the capital improvement plan, and the property tax mill levy rate at a public hearing during a Regular Juneau Assembly meeting on April 26.
The Juneau School District’s FY24 budget will be introduced during a Special Juneau Assembly meeting on April 5. The Juneau School District will present their budget request to the Assembly Finance Committee on April 12. The public will have an opportunity to comment on the School District’s budget during a Special Assembly meeting on April 26. The Juneau Assembly will adopt the final FY24 School District budget during a Regular Assembly meeting on May 8.
The Juneau Assembly will adopt the FY24 CBJ operating budget, property tax mill levy rate, and the Capital Improvement Plan during a Regular Assembly Meeting on June 12, 2023.
October 26, 2021
The Juneau Taxpayer Receipt provides residents an estimate of how CBJ spends property and sales taxes, with a breakdown of programs and services supported by residents’ tax dollars. This tool will produce a tax receipt that includes CBJ’s 5% sales tax for all residents and CBJ’s property tax rate of 10.56 mills for home owners. The receipt does not include additional taxes levied on the sale of tobacco, liquor, or marijuana, and it does not account for property taxes that are paid via rental costs. Taxpayer Receipt breaks that total tax burden down into proportional amounts for all of CBJ’s individual programs and services – police, fire, parks, recreation, libraries, etc. – that are supported by those taxes based on CBJ’s fiscal year 2022 (July 1, 2021 – June 30, 2022) budget.
Juneau residents can access Taxpayer Receipt here or by selecting the “Your Taxpayer Receipt” button above.
Coronavirus Relief Fund – CARES Act Funding
June 09, 2021
CBJ received a $53.2 million allotment of federal CARES Act funding from the State of Alaska. This chart and table exhibit CBJ’s allocation of CARES Act funding in response to the COVID-19 pandemic. Current congressional legislation requires the remaining uncommitted portion of the allocation to be expended by December 31, 2021.
- FY23 Adopted Budget
- FY22 Adopted Budget
- FY21 Adopted Budget
- FY20 Adopted Budget
- FY19 Adopted Budget
- FY18 Adopted Budget
- FY17 Adopted Budget
- FY16 Adopted Budget
- FY15 Adopted Budget
- FY14 Adopted Budget
- FY13 Adopted Budget
- FY12 Adopted Budget
- FY11 Adopted Budget
- FY10 Adopted Budget
- FY09 Adopted Budget
- FY08 Adopted Budget
- FY07 Adopted Budget
- FY06 Adopted Budget
- FY05 Adopted Budget
- FY04 Adopted Budget
- FY03 Adopted Budget
In addition to the information on this page, here are some other places where you can learn more about the CBJ budget:
- Assembly Finance Committee – On this page, you’ll find the AFC’s up-to-date calendar, adopted legislation, and an archive of agendas and minutes. Scroll down to see the AFC’s upcoming meeting dates, agendas, and minutes.
- Priority-Driven Budget (PDB) – In preparation for the biennial FY21/FY22 budget, the CBJ went through a Priority-Driven Budgeting process. You can learn about that process and its results here.
- Provide Direct Feedback – In addition to attending AFC meetings, which are open to the public, you can ask questions and give comments directly to the CBJ Manager’s Office and your Assembly members.
- Debt Service Mill Rate – A $15,000,000 bond package was on the CBJ’s October 6, 2020 voter ballot for the public’s consideration. In this video, CBJ’s Finance Director, Jeff Rogers, discusses the complexities of the debt service mill rate in relation to the bond package, which was passed by public vote.