A project by Laura Melahn, Candidate for Menlo Park District 4 City Council·Get Updates →
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Where the money comes from

Menlo Park's main operating fund collects about $88 million a year. Almost all of it comes from just a handful of sources.

This page is about the General Fund— the City's main checkbook, the one that pays for everyday services. Here is where that roughly $88M comes from each year:

Property tax$37,022,153
Transient occupancy tax (hotel tax)$18,404,642
Charges for services$8,450,119
Sales tax$7,207,900
Building permits & development fees$5,652,632
Everything else$11,244,783
Property tax$37,022,15342% of the fund
You pay this if you own a home or business property in Menlo Park. The City gets a share of the property-tax bill the County collects. It is the single largest source — and the steadiest.
Transient occupancy tax (hotel tax)$18,404,64221% of the fund
A tax on hotel and short-term rental stays. Visitors pay it on their bill; residents usually don't pay it directly. Voters raised the rate in 2024, which is why this line has grown.
Charges for services$8,450,11910% of the fund
Fees the City charges for specific things — recreation programs, plan checks, and similar services where the user pays part of the cost.
Sales tax$7,207,9008% of the fund
You pay a sliver of this every time you buy something in Menlo Park. Most of the sales tax goes to the state; the City keeps about one cent of every dollar.
Building permits & development fees$5,652,6326% of the fund
One-time fees collected when someone builds something new. This line rises and falls with what's being built — which is why big projects matter to the City's bottom line.
Everything else$11,244,78313% of the fund
Franchise fees from utilities, business licenses, interest income, transfers, fines, and a long tail of smaller items.

A note on stability

Property tax is the most stable line — it grows slowly and predictably. Hotel tax and building permits swing a lot from year to year, depending on hotel occupancy and what's under construction. When City staff talk about “budget uncertainty,” they almost always mean those two.

A note on what isn't here

The General Fund doesn't include water, garbage, or stormwater — those are paid for by separate fees and tracked in their own funds. The next page explains that split.

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General Fund revenue is summed from the budget records for fiscal year 2027 (view v_revenues, General Fund only), grouped by revenue type. The named lines total $87,982,229; smaller lines are rolled into “Everything else.”

Why property tax looks flat

Property tax is the City's biggest revenue source, and the total has barely moved — about 0.6% a year from FY 2023 to FY 2027. But that flat line hides two forces pulling in opposite directions: the underlying secured tax base has grown about 3.6% a year, while the state's VLF backfill component has been clawed back about 18.7% a year. The growth is real; the state has been taking back roughly as much as the base adds.

Total property taxSecured baseVLF backfill component
$0$20M$40MFY 2023FY 2027
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Compound annual growth FY 2023 through FY 2027, from the City's FY 2026-27 budget staff report (June 9, 2026): secured base $20.58M → $23.74M (3.6%/yr), VLF backfill component $6.95M → $3.02M (−18.7%/yr), total $36.15M → $37.02M (0.6%/yr). The endpoints are shown; the line between them is the compound trend.