How Lincoln City is run

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

Who runs Lincoln City

The City Manager, selected by the council, is the chief administrative officer. The mayor and six councilors, two from each of three wards, are elected by voters and have overall responsibility for the scope, direction and financing of city services.

City of Lincoln City · Jan 28, 2026

What they are paid

City manager Daniel Hunter: base pay$154,510FY2026-27. City of Lincoln City · Jul 21, 2026
A council memberNot confirmedFY2026-27. We found no document stating council pay. The City Council budget of $165,820 is all materials and services, with no salary line. City of Lincoln City · Jul 21, 2026
The mayorNot confirmedFY2026-27. We found no document stating the mayor's pay. The City Council budget has no salary line. City of Lincoln City · Jul 21, 2026

Lincoln City city staff

162 full-time-equivalent positions, including General fund 78, Other funds 85. FY2026-27 adopted budget. City of Lincoln City · Jul 21, 2026

The budget lists budgeted salary by position, including the City Manager. We found no list of pay by employee name. We name pay only for elected officials and the city manager.

Is Lincoln City 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$25MOut of $99.6M across all city funds, which includes utilities and other money that can only be spent on one thing. City of Lincoln City · Jul 21, 2026
Savings shrank, FY2024-25 (audited)−$2.5MGeneral fund revenue $15.8M, spending $15.7M. Took in $126,000 more than it spent before transfers. It then moved $3.36 million out to other funds, so the general fund balance fell $2.49 million. City of Lincoln City · Jan 15, 2026

The city's own outlook

The general fund plan in the FY2026-27 budget projects spending above revenue every year through FY2031-32. It estimates an ending fund balance of $7.04 million for FY2025-26 and $5.14 million for FY2026-27, then projects a negative balance of -$875,375 at the end of FY2028-29. The budget message says overall fund health continues to be strong. City of Lincoln City · Jul 21, 2026

Savings

Unassigned general fund balance: $6.1M (2025-06-30). City of Lincoln City · Jan 15, 2026

Pension promises not yet funded$15.7MThe city's proportionate share of the Oregon PERS net pension liability at June 30, 2025, for governmental and business-type activities combined. (2025-06-30). City of Lincoln City · Jan 15, 2026
Debt owed$14.5MGovernmental activities $9.27M: 2018 full faith and credit bonds. Business-type activities $5.24M: sewer bonds, Series 2011 $0.46M and Series 2013 $4.78M. 2025-06-30. City of Lincoln City · Jan 15, 2026
Credit ratingAa3 (Moody's) on the Series 2013 sewer bonds2025-06-30. City of Lincoln City · Jan 15, 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

  • Taxes$11.9M · 48%
  • Beginning balance carried in$7M · 28%
  • Fees, licenses and permits$2.1M · 9%
  • Miscellaneous (interest, leases, land sale and other)$2M · 8%
  • Intergovernmental$967,572 · 4%
  • Transfers in$710,523 · 3%
  • Other (fines and forfeitures)$192,100 · 1%

City of Lincoln City · Jul 21, 2026

Goes to (FY2026-27)

  • Police$8.1M · 33%
  • Contingency and ending balance (reserves)$5.1M · 21%
  • 911 dispatch center$1.8M · 7%
  • Library$1.6M · 7%
  • Economic development$1.6M · 6%
  • City administration$1.4M · 6%
  • Finance$1.2M · 5%
  • Other (planning, building, city hall, attorney, transfers, council, court, Villages, debt)$4M · 16%

City of Lincoln City · Jul 21, 2026

Your property tax bill: who gets it

Rates for one representative tax code area, which held 57.9% of the city's assessed value. Oregon's Measure 5 limits can reduce (compress) some operating levies, so actual bills can be lower.

28¢

of each property-tax dollar goes to the city of Lincoln City

  • Lincoln County School DistrictOperating 4.7694 plus bonds 0.65275.4221 · 32%
  • City of Lincoln CityOperating 3.9830 plus sewer bonds 0.74034.7233 · 28%
  • Lincoln County2.74 · 16%
  • North Lincoln Fire & RescueOperating 0.6593 plus bonds 1.52062.1799 · 13%
  • North Lincoln Hospital District0.5037 · 3%
  • Oregon Coast Community College0.4191 · 2%
  • Lincoln City Urban Renewal Agency0.3918 · 2%
  • Linn-Benton-Lincoln ESD0.2963 · 2%
  • Lincoln County animal services, extension and transportation0.2457 · 1%
  • Devils Lake Water Improvement District0.1268 · <1%
  • Total ($ per $1,000 of assessed value)17.0487

FY2024-25 rates for a home in tax code area 402 of Lincoln City (Lincoln County). City of Lincoln City · Jan 15, 2026

Who provides your services

Not everything in Lincoln City 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.

North BendORLincoln CityORIndependenceORSweet HomeOR
Residents9,96610,11710,19510,308
Top administrator's base payNot current (2023)$154,510Not confirmedNot confirmed
Council member payNot confirmedNot confirmedNot confirmedNot confirmed
General fund per resident$1,201$2,469$978$760
Debt per resident$309$1,434$3,236$1,001
Unfunded pension per resident$790$1,551$704$216
City staff per 1,000 residents7.516.1—6.5

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

What Lincoln City publishes

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

  • Yes: Adopted budget posted onlineThe adopted FY2026-27 budget is posted on the city's Adopted City and URA Budget Documents page. City of Lincoln City
  • No: City manager's contract findable onlineThe council selected Daniel Hunter on January 26, 2026. We did not find his employment contract online. City of Lincoln City
  • No: Council pay stated in a public documentWe found no document stating council or mayor pay. The council's budget has no salary line. City of Lincoln City · Jul 21, 2026
  • Partly: Employee pay publishedThe budget lists budgeted salary by position, including the City Manager, not by employee name. City of Lincoln City · Jul 21, 2026

Questions to ask your council

  1. The general fund plan in the FY2026-27 budget shows the fund balance falling from $7.04 million to $5.14 million this year and below zero in FY2028-29. What changes will the council weigh to close the gap?
  2. Police ($8.12 million) and the dispatch center ($1.85 million) are the largest operating lines in the $24.98 million general fund budget for FY2026-27. How will they be paid for as the general fund balance shrinks?
  3. In FY2024-25 the general fund moved $3.36 million out to other funds, and its balance fell $2.49 million. What transfers are planned in the coming years?
  4. Measure 21-243 would let the city issue up to $58 million in bonds for City Hall/Library facilities. How does that compare with the $14.5 million of bonds and notes the city owed on June 30, 2025?

The fiscal year ends June 30. The council appoints Budget Committee members in the fall, management drafts the budget through early spring, and the Budget Committee approves it in late spring. After a June hearing, the council adopts the budget and levies taxes by June 30. The FY2026-27 budget resolution was on the council's June 8, 2026 agenda. See who is running for council

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