City Fiscal Structures and Conditions

This report by Christiana McFarland, National League of Cities Research Director, presents insights into municipal fiscal structures and conditions across cities in the United States as of April 2015. It examines aspects such as municipal taxing authority, revenue reliance, state aid, and tax limits. The findings are crucial for understanding the financial health of cities and the factors influencing their fiscal stability during economic recovery.

• fiscal structures
• municipal revenue
• tax authority
• state aid

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1. CITY FISCAL STRUCTURES AND CONDITIONS Christiana McFarland, NLC Research Director April 2015

2. Cities-State Fiscal Structure Municipal Taxing Authority Own-Source Revenue Reliance State Aid Tax and Expenditure Limits

3. Municipal Taxing Authority Cities and State Fiscal Structure 2015, National League of Cities

4. Own-Source Revenue Reliance Cities and State Fiscal Structure 2015, National League of Cities

5. State Aid Cities and State Fiscal Structure 2015, National League of Cities

6. Tax and Expenditure Limits Cities and State Fiscal Structure 2015, National League of Cities

7. City Fiscal Conditions Survey THE HEALTH OF OUR NATION RESTS ON THE HEALTH OF OUR CITIES A UNIQUE WINDOW INTO ECONOMIC RECOVERY ONLY SOURCE OF ANNUAL FISCAL DATA FOR MUNICIPAL SECTOR

8. Outlook: Percent of cities better able/less able to meet financial needs

9. Recovery of General Fund Revenues 2006=100 2007=99.78 2008=98.60 2009=95.86 2010=91.36 2011=89.57 2012=88.07 2013=90.87 2014=90.40

10. Year-to-year change in general fund tax receipts (constant dollars)

11. Ending balance as a percentage of expenditures (general fund)

12. Factors with most positive and negative impacts

13. City Expenditure Actions

14. City Revenue Actions

15. Stay Connected CitiesSpeak.org @LeagueofCities @ckmcfarland National League of Cities Christiana McFarland mcfarland@nlc.org