How Laguna Woods is run

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

Who runs Laguna Woods

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.

You vote forThe city council: 5 membersMayor Annie McCary. Appointed by the council from among its members to preside over council meetings. Her council term ends in 2026.

The council hires and can fireCity Manager · City AttorneyCity Manager: Christopher Macon, since 2013-08

The city manager hiresEveryone else: department heads, police and fire chiefs where the city has them, and all staff

City of Laguna Woods

What they are paid

City manager Christopher Macon: base pay$247,9352026-08-22. Raised 8% from $229,569.32 by Amendment No. 2, approved Aug. 19, 2026. The contract also adds a 2% raise each January. City of Laguna Woods

In the contract

$1,500 a month ($18,000 a year) city contribution to deferred compensation
$150 a month technology allowance
Six months' base salary plus COBRA health premiums as severance if let go without cause
160 hours of paid time off a year plus 80 hours of administrative leave
Other supplemental benefits available to full-time city employees

A council member$3,600 a year2026. $300 a month. It rises to $500 a month ($6,000 a year) starting January 2027. Council members get no insurance or retirement benefits. City of Laguna Woods

The mayor$3,600 a year2026. The city states one salary of $300 a month for members of the City Council. City of Laguna Woods

Laguna Woods city staff

18 full-time-equivalent positions. FY2026-27. City of Laguna Woods · Jun 17, 2026

The city posts its employee compensation resolution and links to its Government Compensation Reports. We name pay only for elected officials and the city manager.

Is Laguna Woods 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$9.6MOut of $12.3M across all city funds, which includes utilities and other money that can only be spent on one thing. City of Laguna Woods · Jun 25, 2025

Savings grew, FY2024-25 (audited)+$731,405General fund revenue $9.6M, spending $8.2M. Took in $1.4M more than it spent. After a $645,000 transfer to the Senior Mobility Fund, the general fund balance rose $0.7M to $12.3M. City of Laguna Woods · Nov 18, 2025

The city's own outlook

The two-year budget is balanced in both years. For FY2026-27 it projects operating revenue $583,734 above operating spending, and an unassigned balance of $5.5M on June 30, 2027. It names rising Sheriff's contract costs and reliance on a few business taxpayers as concerns. City of Laguna Woods · Jun 25, 2025

Savings against the city's own target

Unassigned general fund balance: $8.1M (2025-06-30). The city's own target: Administrative Policy 2.9 sets a target for assigned contingency reserves equal to 50% of the adopted general fund revenue budget. Use of unassigned balance on top of that is generally limited to one-time and capital projects, long-term liabilities and emergencies. On June 30, 2025, $3.6 million was also assigned for general contingencies. City of Laguna Woods · Nov 18, 2025

Pension promises not yet funded$-238,633CalPERS figures at June 30, 2025: the city's miscellaneous plan was 104.9% funded, with assets $238,633 above its accrued liability. Extra contributions in past years turned the city's share of the pension liability into a net pension asset. (2025-06-30). CalPERS

Debt owed$02025-06-30. City of Laguna Woods · Nov 18, 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$3.9M · 41%
Sales tax$1.3M · 13%
Cannabis business tax$1.2M · 13%
Development processing fees$899,300 · 9%
Franchise fees$892,500 · 9%
Hotel tax (transient occupancy)$609,200 · 6%
Interest$372,000 · 4%
Other (property transfer tax, miscellaneous)$404,000 · 4%

City of Laguna Woods · Jun 25, 2025

Goes to (FY2026-27)

Public safety (Sheriff's contract and related)$4.1M · 43%
Planning and environmental services$2.1M · 22%
General government$1.4M · 15%
Administrative services$624,543 · 6%
Engineering and infrastructure services$493,120 · 5%
Support for the Senior Mobility Program$406,052 · 4%
Transfer to capital projects$350,000 · 4%
Other (City Council, technology and cyber security)$52,417 · 1%

City of Laguna Woods · Jun 25, 2025

Your property tax bill: who gets it

Almost all of the bill is the 1% base levy, which the county splits among local agencies. The city gets less than one cent of each base-levy dollar. The city charges no rate of its own on top. Not all school rates apply to every home: the city's report also lists Capistrano Unified and Laguna Beach Unified rates.

1¢

of each property-tax dollar goes to the city of Laguna Woods

Other agencies' shares of the 1% base levy0.99121 · 96%
City of Laguna Woods share of the 1% base levy0.00879 · <1%
Metropolitan Water District0.007 · <1%
Saddleback Valley Unified (school district rate)0.02108 · 2%
Total (% of assessed value)1.02808

FY2024-25 rates for a home in Laguna Woods in the Saddleback Valley Unified School District. City of Laguna Woods · Nov 18, 2025

Who provides your services

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

PoliceThe countyOrange County Sheriff's DepartmentThe Sheriff's Department serves as the city's police department under contract.City of Laguna Woods
911 emergency responseThe countyOrange County Sheriff's DepartmentPatrol, 911 emergency response and investigations are part of the Sheriff's contract.City of Laguna Woods
FireAnother agencyOrange County Fire AuthorityUnder a joint powers agreement. A fire tax in the 1% property tax levy is collected by the county and paid to the authority.City of Laguna Woods
Emergency medical aidAnother agencyOrange County Fire AuthorityCity of Laguna Woods
Trash and recyclingContractorCR&R IncorporatedCity of Laguna Woods · Nov 18, 2025
StreetsContractorPV MaintenanceStreet, right-of-way and infrastructure maintenance is done under contract.City of Laguna Woods · Nov 18, 2025
LibraryThe countyOC Public Libraries (County of Orange)The city leases its library building to the county for the Laguna Woods branch.City of Laguna Woods
Animal control and shelterAnother agencyCity of Laguna BeachCity of Laguna Woods · Nov 18, 2025
Senior Mobility Program ridesContractorOCY Management, LLCThe city subsidizes the program from its general fund.City of Laguna Woods · Nov 18, 2025
Legal services (City Attorney)ContractorRutan & Tucker, LLPCity of Laguna Woods · Nov 18, 2025

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	ClearlakeCA	MoragaCA	El SegundoCA	Laguna WoodsCA
Residents	16,642	16,662	16,950	16,970
Top administrator's base pay	$225,831	$314,572	$280,800	$247,935
Council member pay	$6,000	Not confirmed	$10,800	$3,600
General fund per resident	$606	$826	$6,394	$566
Debt per resident	$792	$244	$7,728	$0
Unfunded pension per resident	$558	$608	$1,958	$-14
City staff per 1,000 residents	—	2.5	23.1	1.1

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). Moraga and Laguna Woods pays another agency for police or fire, so its own staff count is lower.

What Laguna Woods publishes

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

Yes: Adopted budget posted online City of Laguna Woods
Yes: City manager's contract findable onlineThe Compensation & Benefits page links the 2023 agreement and both amendments. City of Laguna Woods
Yes: Council pay stated in a public documentThe Compensation & Benefits page states the $300 monthly council salary and the January 2027 increase to $500. City of Laguna Woods
Yes: Employee pay publishedThe city posts its employee compensation resolution (No. 26-35) and links to its Government Compensation Reports. City of Laguna Woods

Questions to ask your council

Public safety, mainly the Sheriff's contract, takes $4,134,017 of the $9,611,466 general fund budget for FY2026-27. How will the council handle the next contract increase now that the county's labor agreements have expired?
Cannabis business tax is budgeted at $1.2 million for FY2026-27, and one business generates all or most of it. What would the city cut or use if that revenue stopped?
On June 30, 2025, the general fund held $8,142,907 unassigned, beyond its contingency reserves. How much unassigned balance does the council want to keep?
The general fund gives $406,052 to the Senior Mobility Program in FY2026-27, after $645,000 in FY2024-25. How does the council decide how much to fund it?

The fiscal year starts July 1. The council adopts a two-year budget by June 30 of each odd-numbered year after public meetings from March to June (adopted June 25, 2025 for FY2025-27). It adopts mid-year updates in between, as on June 17, 2026. The next two-year budget is due by June 30, 2027. See who is running for council

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