How Lincoln is run
Who runs Lincoln, 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 Lincoln's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Lincoln
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
- At-will agreement running through Sept. 24, 2029
- $10,000 a year city contribution to a 457(b) deferred compensation plan, added in 2025
Lincoln city staff
280 full-time-equivalent positions. FY2026-27. City of Lincoln · Jun 24, 2025
The city posts salary schedules by job class, with pay ranges. We found no city list of pay by employee. We name pay only for elected officials and the city manager.
Is Lincoln 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.
The city's own outlook
The adopted budget declares a fiscal emergency and says the general fund has structural deficits. Its five-year forecast projects spending outpacing revenue, use of reserves through FY2029-30, and fiscal insolvency in FY2030-31 without new revenue or deep cuts. In June 2026 the council considered placing a one-cent sales tax on the Nov. 3, 2026 ballot. City of Lincoln · Jun 24, 2025
Savings against the city's own target
Unassigned general fund balance: $13.7M (2025-06-30). The city's own target: Keep an unassigned operating reserve of 16.67% to 25% of general fund operating revenues, plus a capital replacement reserve of $500,000 to $1,000,000. If the reserve falls below target, the city manager must present a plan to rebuild it within three years. City of Lincoln · Mar 16, 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
- Property taxes$17.8M · 54%
- Sales and other taxes$6.4M · 20%
- Service charges$1.8M · 6%
- Licenses and permits$1.7M · 5%
- Recreation services$1.5M · 5%
- Use of money and property$521,126 · 2%
- Other (fines, grants, airport loan interest, transfers in, misc.)$780,545 · 2%
- From reserves (budgeted deficit)$2.1M · 6%
Goes to (FY2026-27)
- Police$10M · 31%
- Fire$7.8M · 24%
- Administrative cost allocation$4.1M · 13%
- Parks, facilities and fleet$2M · 6%
- Recreation$1.9M · 6%
- Debt service and capital leases$1.3M · 4%
- Insurance$1.3M · 4%
- Library$1M · 3%
- Other (finance, attorney, council, landscape district subsidy, other departments)$3.4M · 10%
Your property tax bill: who gets it
The 1% general purpose levy makes up almost all of the rate. Western Placer Unified School District adds 0.04% and Sierra Joint Community College District adds 0.01%.
0¢
of each property-tax dollar goes to the city of Lincoln
- General purpose levy (1% base rate)1 · 95%
- Western Placer Unified School District0.04 · 4%
- Sierra Joint Community College District0.01 · <1%
- Total (percent of assessed value)1.05
FY2024-25 rates for a property in the city of Lincoln (Placer County). City of Lincoln · Mar 16, 2026
Who provides your services
Not everything in Lincoln is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityLincoln Police DepartmentCity of Lincoln · Jun 24, 2025
- FireThe cityLincoln Fire Department (three stations)City of Lincoln · Jun 24, 2025
- 911 dispatchThe cityLincoln Police Department communications centerAlso takes fire and EMS callsCity of Lincoln · Jun 24, 2025
- WaterThe cityCity of Lincoln water utilityCity of Lincoln · Jun 24, 2025
- SewerThe cityCity of Lincoln wastewater utilityTreated at the LiSWA treatment plantCity of Lincoln · Jun 24, 2025
- LibraryThe cityCity of Lincoln LibraryCity of Lincoln · Mar 16, 2026
- Parks and recreationThe cityCity of LincolnCity of Lincoln · Mar 16, 2026
- AirportThe cityLincoln Regional Airport (city-run)City of Lincoln · Mar 16, 2026
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 | San JacintoCA | LincolnCA | Fountain ValleyCA | HighlandCA |
|---|---|---|---|---|
| Residents | 55,900 | 56,494 | 56,596 | 56,655 |
| Top administrator's base pay | $287,964 | $281,190 | $306,569 | $289,000 |
| Council member pay | $19,200 | $7,860 | $6,001 | $9,600 |
| General fund per resident | $1,014 | $579 | $1,508 | $489 |
| Debt per resident | $248 | $404 | $544 | $111 |
| Unfunded pension per resident | $257 | $551 | $1,652 | $110 |
| City staff per 1,000 residents | 1.4 | 5.0 | 4.8 | 0.7 |
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). San Jacinto and Highland pays another agency for police or fire, so its own staff count is lower.
What Lincoln 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 Lincoln · Jun 24, 2025
- Yes: Council votes recorded member by member onlineCouncil minutes list each roll call vote by name, with ayes, noes and absences. City of Lincoln · Aug 12, 2025
- Yes: Meeting videos and minutes online City of Lincoln
- Yes: Council pay stated in a public documentThe salary schedule lists monthly stipends: $655 for council members and $705 for the mayor. City of Lincoln · Aug 12, 2025
- Partly: Employee pay publishedThe city posts salary schedules with pay ranges by job class. We found no city list of pay by employee. City of Lincoln · Aug 12, 2025
Questions to ask your council
- The adopted budget projects fiscal insolvency in FY2030-31 without new revenue or cuts. What is the plan if the November 3, 2026 sales tax measure does not pass?
- General fund debt rose in FY2024-25 with $12.2 million of new financed purchases, mostly for solar equipment. How much will the solar project save each year compared with its payments?
- The city's share of its CalPERS pension shortfall was $31.1 million, and retiree health adds $23.4 million. How much will the new Section 115 trust hold, and when?
The fiscal year starts July 1. Lincoln adopts a two-year budget: the 2025-27 biennium budget was adopted June 24, 2025, and the council amended the FY2026-27 year on June 9, 2026. See who is running for council
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