How Nogales is run
Who runs Nogales, what it costs, and where your money goes
The city manager, council pay, the budget, your property tax bill and who provides each service, from Nogales's own public documents. Every number links to its source and says which year it describes. Checked Oct 11, 2026.
Who runs Nogales
A city manager hired by the council runs the city day to day. The council sets policy, adopts the budget and sets the tax rate.
What they are paid
Nogales city staff
320 full-time-equivalent positions, including General fund 230, Water, sewer and sanitation 43, Internal services and housing authority 27, Streets (HURF) 20. FY2026-27. City of Nogales
The city posts a salary range schedule but no pay by position. Arizona has no statewide city pay database. We name pay only for elected officials and the city manager.
Is Nogales in the red?
Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.
Savings
Unassigned general fund balance: $25.1M (2025-06-30). City of Nogales · Aug 20, 2026
Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.
Where the money comes from and goes
The general fund only: the city's everyday money for FY2026-27.
Comes from
- Fund balance carried forward$22.6M · 44%
- City sales tax$12.5M · 24%
- State shared income tax (urban revenue sharing)$4.2M · 8%
- State shared sales tax$3M · 6%
- State shared vehicle license tax$2.5M · 5%
- Public safety sales tax$1.8M · 3%
- Ambulance fees$1M · 2%
- Other (franchise and bed taxes, licenses, court fines, interest, fees, reimbursements)$4.2M · 8%
Goes to (FY2026-27)
- Non-departmental (incl. $10.4M contingency reserve)$14.1M · 27%
- Police$13.8M · 27%
- Fire and EMS$10.4M · 20%
- Parks and recreation$3.4M · 7%
- Finance$2.1M · 4%
- Information technology (MIS)$1.5M · 3%
- Facilities maintenance$1M · 2%
- Other (library, court, attorney, community development, other departments)$5.6M · 11%
Who provides your services
Not everything in Nogales is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityNogales Police DepartmentCity of Nogales
- FireThe cityNogales Fire DepartmentCity of Nogales
- Ambulance (EMS)The cityNogales Fire Department EMS DivisionCity of Nogales
- WaterThe cityCity of Nogales Water FundCity of Nogales
- Wastewater treatmentAnother agencyU.S. Section, International Boundary and Water Commission (Nogales International Wastewater Treatment Plant)City of Nogales
- StreetsThe cityCity Public Works, Street divisionCity of Nogales
- LibraryThe cityNogales-Rochlin Public Library (city department, with a county contribution)City of Nogales
- Parks and recreationThe cityCity Parks and Recreation DepartmentCity of Nogales
Compared with similar cities
The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.
| Per city | NogalesAZ | San LuisAZ | Bullhead CityAZ | Sierra VistaAZ |
|---|---|---|---|---|
| Residents | 19,495 | 42,030 | 43,987 | 44,907 |
| Top administrator's base pay | Not confirmed | $170,000 | $245,000 | Not confirmed |
| Council member pay | Not confirmed | Not confirmed | Not confirmed | Not confirmed |
| General fund per resident | $2,658 | $950 | $1,149 | $1,259 |
| Debt per resident | $1,962 | $974 | $3,095 | $635 |
| Unfunded pension per resident | $2,271 | $368 | $769 | $1,291 |
| City staff per 1,000 residents | 16.4 | 9.3 | 8.5 | 9.5 |
Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how).
What Nogales publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- No: Audited financial report filed on timeThe FY2025 audited report is dated August 20, 2026, nearly 14 months after the June 30, 2025 year end. City of Nogales
- No: City manager's contract findable onlineThe city has an interim manager. We found no contract or stated salary on the City Manager page or in the budget book. City of Nogales
- Partly: Employee pay publishedA salary range schedule approved July 16, 2024 is posted. It lists pay ranges by number, not by position. City of Nogales
Questions to ask your council
- The FY2027 general fund budget of $51.8 million counts $22.6 million of carried-forward fund balance as revenue. How much of it does the city expect to spend?
- Unassigned general fund reserves were $25.1 million on June 30, 2025, yet the audited report says reserves are far below the city's requirements. What reserve target does the council use?
- The police and fire pension plans were 58.93% and 52.66% funded, and the city holds $22.1 million in a pension trust. When will the trust be used for contributions?
- The FY2025 audited report is dated August 20, 2026. What would it take to finish the audit sooner?
The fiscal year starts July 1. The city manager proposes a budget, the council holds public hearings, and the expenditure limit is adopted by ordinance before the third Monday in August. The city posted tentative and final FY2027 budget books. See who is running for council
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