How Highland is run

Who runs Highland, 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 Highland's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.

Who runs Highland

A city manager appointed by the council runs the city day to day. The five council members are elected by district; they adopt ordinances and the budget, set fees, hire the city manager and give policy direction. Police and fire service are contracted out, to the San Bernardino County Sheriff and CAL FIRE.

City of Highland

What they are paid

City manager Carlos Zamano: base pay$289,000FY2026-27. City of Highland · Jun 10, 2025
In the contract
  • City adds $1 for every $2 he puts into a deferred compensation plan
  • Same cost-of-living raises as other city employees
  • CalPERS pension at 2% at 55
A council member$9,600 a yearFY2026-27. Each of the five members, the mayor included, is budgeted $9,600 a year in salary. The city also pays $1,600 a month into a cafeteria plan for each member. City of Highland · Jun 10, 2025
The mayor$9,600 a yearFY2026-27. City of Highland · Jun 10, 2025
Council benefits
  • $1,600 a month city contribution to a cafeteria plan
  • $100 a year for cyber security insurance

Highland city staff

41 full-time-equivalent positions. FY2026-27. Full-time city staff, including 0.75 positions charged to the Housing Authority. Police and fire staff work for the county sheriff and CAL FIRE under contract and are not counted. City of Highland · Jun 10, 2025

The adopted budget lists the budgeted salary of every city position by department. We did not add totals from the State Controller's pay database. We name pay only for elected officials and the city manager.

Is Highland 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.

General fund, FY2026-27$27.7MOut of $78.3M across all city funds, which includes utilities and other money that can only be spent on one thing. City of Highland · Jun 10, 2025
Savings grew, FY2024-25 (audited)+$5.5MGeneral fund revenue $30.9M, spending $20.5M. Took in $10.4M more than it spent before transfers. After $4.9M of transfers out, to capital projects, the paramedic fund, internal service funds and others, general fund balance rose $5.5M. American Rescue Plan money offset some public safety costs that year. City of Highland · Nov 20, 2025

Savings

Unassigned general fund balance: $6.9M (2025-06-30). City of Highland · Nov 20, 2025

Pension promises not yet funded$6.2MHighland's share of the CalPERS miscellaneous pool was $6.2M unfunded at the June 30, 2024 measurement date, with the plan 77.86% funded, as reported in the FY2024-25 audit. The city pays both the employee and employer contributions for classic employees. It has assigned $4.8M of general fund balance toward the liability. (2024-06-30). City of Highland · Nov 20, 2025
Debt owed$6.3MCity: $6.3M SBCTA loan. Not counted: $33.5M of former redevelopment agency tax allocation bonds owed by the Successor Agency, a separate trust fund ($8.7M 2015A and $24.8M 2017 refunding bonds). 2025-06-30. City of Highland · Nov 20, 2025

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

  • Property tax in lieu of vehicle license fees$7.7M · 28%
  • Sales and use tax$6.3M · 23%
  • Secured property tax$6M · 22%
  • Franchise fees (refuse, cable, electric, gas)$2.3M · 8%
  • Property tax residual balance$1.1M · 4%
  • Licenses and permits$754,925 · 3%
  • Other (planning and engineering fees, police fees, interest, other taxes)$3.5M · 13%

City of Highland · Jun 10, 2025

Goes to (FY2026-27)

  • Police (San Bernardino County Sheriff contract)$16M · 58%
  • General government (incl. $2.5M transfer to the fire fund)$3.4M · 12%
  • Parks$1.3M · 5%
  • Planning$1.1M · 4%
  • Engineering$1M · 4%
  • Building and safety$966,890 · 3%
  • Public services$816,685 · 3%
  • Other (finance, animal control, code enforcement, clerk, council, other)$3.1M · 11%

City of Highland · Jun 10, 2025

Your property tax bill: who gets it

Rates from the city's audited rate table, per $100 of assessed value. The 1% base levy is split among local agencies; the city's share is 24.4 cents of each dollar of it. Voter-approved bond rates come on top. Homes in San Bernardino City Unified pay that district's bond rate instead of Redlands Unified's.

21¢

of each property-tax dollar goes to the city of Highland

  • Redlands Unified School District: share of the 1% levy0.2867 · 24%
  • City of Highland: share of the 1% levy0.244 · 21%
  • Education Revenue Augmentation Fund (state-directed school shift)0.2101 · 18%
  • San Bernardino County (general fund, library, superintendent of schools)0.15936 · 14%
  • Water, flood control and conservation districts: share of the 1% levy0.05112 · 4%
  • San Bernardino Community College District: share of the 1% levy0.0488 · 4%
  • San Bernardino Valley Municipal Water District bonds0.11 · 9%
  • San Bernardino Community College District bonds0.037 · 3%
  • Redlands Unified School District bonds0.0277 · 2%
  • Total (% of assessed value)1.1747

FY2024-25 rates for a home in Highland in Redlands Unified School District (San Bernardino County). City of Highland · Nov 20, 2025

See what a Highland house pays, line by line →

Who provides your services

Not everything in Highland is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.

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.

LincolnCAFountain ValleyCAHighlandCAArcadiaCA
Residents56,49456,59656,65557,095
Top administrator's base pay$281,190$306,569$289,000$329,948
Council member pay$7,860$6,001$9,600Not current (2023)
General fund per resident$579$1,508$489$1,853
Debt per resident$404$544$111$1,433
Unfunded pension per resident$551$1,652$110$1,575
City staff per 1,000 residents5.04.80.75.5

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). Highland pays another agency for police or fire, so its own staff count is lower.

What Highland publishes

What a resident can find online today. A "no" is something you can ask the council to publish.

Questions to ask your council

  1. Unassigned general fund balance was $6.9 million on June 30, 2025, and the documents we reviewed set no minimum. Should the council adopt a minimum reserve policy?

See who is running for council

Help decide what comes next

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Every number here was checked by hand against the linked document. Cities publish on different schedules, so years differ between sections; each figure says which year it describes. Spotted something wrong or out of date?

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