City of Show Low · FY 2025-26 adopted
A $125.1M budget.
The adopted budget across every fund, as filed with the Arizona Auditor General.
$125.1M
total adopted budget, all funds
$57.9M
General Fund — police, fire, streets, parks
That is about $4,860 of General Fund spending per resident, against a population of 11,913.
Schedule A line 4 is zero, and the form states it outright: the City levies no property taxes and has no special assessment districts. For a city of nearly 12,000 running a $125M budget that is genuinely unusual, and it means sales tax and state-shared revenue carry a load that property tax carries elsewhere.
From the FY2024-25 audited statements. This is the measure the portal refuses to report for every other town, because nobody had parsed an ACFR — and it is the exact field where a benchmark source reported $0 for Globe and graded it an unearned A.
Cash and equivalents of $65,466,113 against total long-term liabilities of $10,109,198, for a city of 11,913. A ratio this high is unusual and worth understanding before it is called good news — it may reflect capital reserves committed to projects not yet started.
The core question
Does City of Show Low's capital-vs-benefits spending fit its direction and its tax strategy — and where is it headed?
Arizona Auditor General Schedules A-G for FY 2025-26, plus the City's FY2024-25 Annual Comprehensive Financial Report. Show Low is the only jurisdiction here with BOTH a budget and parsed audited statements, which is why cash and debt appear for it and nowhere else. See the source documents.