How Elko is run

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

Who runs Elko

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.

Charter of the City of Elko (Nevada Legislature) · Jul 1, 2025

What they are paid

City manager Jan Baum: pay as of 2023$162,3302023-02-01. City of Elko · Nov 22, 2022
In the contract
  • Six months' salary as severance if let go without cause after two years
  • Same benefits as city department heads
  • Up to $2,000 a year for professional and community group dues
  • City-paid cell phone for city business
  • Annual leave of 6.4615 hours per pay period, up to 240 hours
  • Serves at will, with no fixed term
A council member$9,636 a year2024-12-10. Unchanged since 1991. In December 2024 the council voted 5-0 to raise it to $13,000, but members get the raise only one year after re-election. City of Elko · Dec 10, 2024
The mayor$14,460 a year2024-12-10. City of Elko · Dec 10, 2024
Council benefits
  • Salary is fixed by the council itself under the city charter

Elko city staff

197 full-time-equivalent positions, including Public safety 76, Public works 31. FY2026-27 adopted budget. All funds, down from 208 in FY2025-26. City of Elko · May 26, 2026

The city publishes pay grades in job descriptions. We found no city list of pay by employee. We name pay only for elected officials and the city manager.

Is Elko 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$32.2MOut of $97.7M across all city funds, which includes utilities and other money that can only be spent on one thing. City of Elko · May 26, 2026
Savings shrank, FY2024-25 (audited)−$1.1MGeneral fund revenue $29.1M, spending $27.7M. General fund revenue exceeded spending by $1.4 million. After $2.8 million in transfers out, including $1 million of federal relief money repaid to the Water Fund, the fund balance fell $1.1 million. City of Elko · Nov 19, 2025

The city's own outlook

We found no multi-year forecast in the budget. The FY2026-27 budget plans general fund spending $3.0 million above revenue, drawing the fund balance down from $16.1 million to $11.9 million. That is still above the 8.3% balance City Code requires ($2.57 million). City of Elko · May 26, 2026

Savings

Unassigned general fund balance: $11.3M (2025-06-30). City of Elko · Nov 19, 2025

Pension promises not yet funded$32.6MNet pension liability in the audited report: the city's 0.18057% share of the Nevada Public Employees' Retirement System, $32.6M. The statewide plan was 78.1% funded; the liability was measured June 30, 2024. (2025-06-30). City of Elko · Nov 19, 2025
Debt owed$8.1MRecreation bonds $4.05M; street bonds $3.97M; water state loan bond $0.12M 2025-06-30. City of Elko · Nov 19, 2025
Credit ratingA1 (Moody's)2025-06-30. General obligation rating. The 2010 street and 2015 recreation bonds carry AA- from S&P. City of Elko · Nov 19, 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

  • Sales tax (state-shared)$15.6M · 48%
  • Property tax$4.8M · 15%
  • Drawn from fund balance$4.2M · 13%
  • Licenses, permits and franchise fees$2.5M · 8%
  • Government services tax (vehicles)$2M · 6%
  • Charges for services$824,720 · 3%
  • Other$2.3M · 7%

City of Elko · May 26, 2026

Goes to (FY2026-27)

  • Public safety$17.2M · 53%
  • Public works$6.5M · 20%
  • General government$3.5M · 11%
  • Recreation$1.3M · 4%
  • Animal shelter and cemetery$1M · 3%
  • Community support$1M · 3%
  • Other (transfers, court, contingency)$1.7M · 5%

City of Elko · May 26, 2026

Your property tax bill: who gets it

About 35 cents of each property-tax dollar goes to the city ($1.2977 of $3.66 per $100 of assessed value). The rest goes to the county, schools, state and other entities.

35¢

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

  • Elko County, school district, state and other entities2.3623 · 65%
  • City of ElkoGeneral fund 0.6148; the rest goes to capital, equipment, facility and debt funds1.2977 · 35%
  • Total ($ per $100 of assessed value)3.66

FY2026-27 rates for a home in the city of Elko (tax district 11.0). City of Elko · Sep 23, 2026

Who provides your services

Not everything in Elko 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.

Boulder CityNVElkoNVMesquiteNVFernleyNV
Residents14,88421,01924,00126,214
Top administrator's base pay$222,052Not current (2023)$170,000Not confirmed
Council member pay$20,000$9,636Not confirmed$15,204
General fund per resident$3,363$1,531$1,505$1,259
Debt per resident$845$387$408$1,750
Unfunded pension per resident$3,281$1,552$1,548$417
City staff per 1,000 residents15.09.4—4.0

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

What Elko 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. The FY2026-27 general fund budget of $32,178,909 relies on $4,201,272 drawn from fund balance. How will later budgets close that gap?
  2. Sales tax of $15,594,470 is more than half of general fund revenue. What would the city cut first if sales tax fell?
  3. The city's share of the state pension shortfall was $32,626,043 on June 30, 2025. How will rising contribution rates for police and fire be paid for?
  4. Mayor pay of $14,460 and council pay of $9,636 had not changed since 1991. Should pay be tied to another benchmark, such as county commission pay?

See who is running for council

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