The Brief

This week, the Los Angeles City Council will kick off a series of public hearings about the city’s $13.9 billion budget proposal, which includes laying off more than 1,600 city workers.

The budget is essential for city operations, and decisions made over the next few weeks will have a big impact on L.A.

Public budget hearings begin Friday at Van Nuys City Hall. The public can weigh in on these changes at the two hearings that allow in-person public comment on April 25 and April 28.

The documents and discussions, which give you a peek into how the city is planning for the future, are incredibly dense. To make sense of it all — and to explain what the budget means for you — we’ve compiled this guide to understanding the budget.

How is the budget structured?

The budget sets out the city's spending plan for the next year — and it's based on the projected health of property, sales and other tax revenue. As my colleague Brianna Lee previously explained, the mayor proposes the budget, and then a series of hearings take place to discuss the details and issue recommendations. Then the budget will go on to the full City Council for a vote.

The budget is made of multiple funds. Here are the main categories:

• The general fund: This is the city's primary bank account. It's where tax revenue known as unrestricted money, which can be spent on a wide variety of city services, is deposited.
• The reserve fund: This is where unrestricted cash is set aside for unexpected needs and emergencies, like a savings account.
• The budget stabilization fund: Cash from prosperous years is set aside to help offset lean financial years.
• Special funds: These are funds created for a special purpose, and the money in them is restricted. An example is the special gas tax fund — money from that fund can only be spent on streets. L.A. has more than 600 special purpose funds.

Former city controller Ron Galperin said to think of special purpose funds like a trip to the grocery store where you have to pay separately for most of what’s in your basket.

“You can only use one account to buy tomatoes, and you can only use another account to buy cucumbers, and yet another account to buy your milk,” Galperin said. “Imagine how complicated that would be to just get out of the checkout line.”

Beyond the main spending categories, things get a bit more complicated.

You'll see three entities listed on the city’s budget, but their budgets are independent and get approved by a commission. Those are the Department of Water and Power, the harbor, and L.A. World Airports (which includes LAX).

Chief deputy controller Rick Cole said certain other department budgets, such as the library, are sheltered under the city’s charter from overall budget cuts. They’re still subject to City Council approval as more of a formality.

These financials are included in the mayor’s budget but in a different chapter from the rest of the proposed department budgets.

The documents and calculations

All of the documents are publicly listed at this link on the City Administrative Officer’s website under the 2025-26 section. You’ll see the proposed budget at the top, as well as current and previous years' budgets.

Where your tax dollars go (and don’t go) each year can tell you where city leaders’ priorities are, but money is also a finite resource that has to be balanced against competing needs.

The city of L.A. uses a “modified program budget” system to make calculations. In simple terms, this means factoring in service needs for different departments, historical reviews of their past budgets and performance metrics.

If you want to know how a department is measuring up to its goals, the budget documents include metrics that can help you compare programs and evaluate progress.

And what do all those terms mean? Budget documents are full of finance jargon. This budget glossary for the state of California can help you decipher key terms, such as the difference between “allocation” and “appropriation.” Bass’ proposed budget also includes a glossary in section seven.

Where to begin exploring the budget

Jacky Guerrero is the director of equity in community investments for the nonprofit Catalyst California in L.A. She works to make the city’s budget process and documents easy to understand for community organizations.

The mayor’s proposed budget is composed of these documents:

• The mayor’s budget summary (which hadn't been posted as of this story's publication).
• The proposed budget.
• Details of department programs in two volumes (also known as the Blue Book).
• Revenue outlook.
• Supporting information.

You probably don’t have time to sift through hundreds of pages of financial reports, and that’s OK. The mayor's budget summary may be right up your alley when it's released.

“The mayor’s budget summary is … their way of trying to produce a more digestible sense of what is in these very dense documents,” Guerrero said. “It’s more focused on issues that resonate with people, not departments.”

The budget documents are a bit like nesting dolls. The proposed budget is a longer version of the summary. And the Blue Book is a longer version of that and gets much more technical. Then out of the supporting documents, Guerrero said the revenue outlook is important to look over.

“It is giving you a sense of projections of sales tax revenues [and] how that money is generated,” Guerrero said. “These are actually important details because these are things that we pay into.”

Guerrero said she trains her staff to first look over the table of contents of the budget documents. To understand where to look, it’s a good idea to get comfortable with knowing what’s in there. The "mayor’s message" in the main proposed budget can help you get a sense of the city’s priorities. In this case, the 2025-26 message focuses a lot on wildfire recovery, liability payments and the city's downward economic outlook.

Once you know the overview, look at the departments that interest you.

How much can the budget change year to year?

City budgets typically don't change quickly. While there have been movements to realign the city’s financial priorities overall, such as investing more into community programs and less into police, you won’t see a big difference year over year.

The vast majority of Bass' proposed budget will not be changed during the budget hearing review process.

Some of that is by design. The city’s process has a very short turnaround time. Almost as soon as the budget is put into action, leaders begin planning for the following year. Cole, from the city controller’s office, said this is why they’re advocating for L.A. to move to a two-year budget term.

“The budget process takes 11 months,” Cole said. “So just cranking through the process eats up an enormous amount of time, energy, paper and angst, which leaves actually very little time to think deeply about how we're spending the money.”

It’s an economic thing too. Making sharp changes to the budget, Cole said, could lead to layoffs of city staffers, which is why changes happen incrementally. The city of L.A. is among the largest employers in L.A. County.

While the budget documents were only made public this week, the likelihood of them changing much at this stage is rather low. That means public input and the incoming back-and-forth between the mayor and City Council on finances likely won’t lead to drastic differences in what gets adopted.

But it may not be small peanuts either.

“It’s what insiders at City Hall call budget dust,” Cole said. “For the average person, $750,000 is a lot of money, but it’s less than one-hundredth of a percent of the budget. The budget hearings do have an impact — probably the most in the 1% range, but 99% of the budget that the mayor proposes will be adopted.”

The city’s first of nine budget hearings begins Friday at 1 p.m. in Van Nuys.

As Los Angeles homeowners grapple with the expense of rebuilding after last year’s devastating fires, an L.A. City Councilmember is putting forward an idea that could lower some costs.

Councilmember Traci Park, who represents the Pacific Palisades, has introduced a motion to explore waiving part of the city’s portion of the local sales tax for fire victims who purchase rebuilding materials in the city.

The 1% of the local 9.75% sales tax that goes into the city’s general fund would be given back to consumers under the proposal. The waiver could apply to lumber, appliances and other rebuilding goods purchased within the city.

The motion, introduced Friday by Park and seconded by Councilmember John Lee, says: “The City should do everything within its power to alleviate the financial burden for these residents and businesses in order to facilitate their return and stabilize the Pacific Palisades community.”

Would it make much of a difference? 

Economists told LAist the proposal could help many homeowners mitigate the high cost of rebuilding, but likely wouldn’t tip the scales for under-insured, under-resourced property owners.

“It wouldn't hurt if it's very well designed and easy to use,” said Alexander Meeks, a director at the Santa Monica-based Milken Institute. “But I'm not sure if it's really going to tackle the scale of the financial challenge that survivors are facing.”

Meeks noted that the tax waiver wouldn’t lower up-front costs such as environmental testing, architectural design and permitting. And it may not help homeowners sourcing raw materials from outside the city.

Zhiyun Li, a UCLA Anderson School of Management economist, said the waiver could help some homeowners justify the additional cost of rebuilding more fire-safe structures.

“Homeowners must typically pay out of pocket to upgrade to IBHS+ standards, which are more stringent,” Li said. “The tax waiver could encourage upgrading to IBHS+ standards or investing more in mitigation, thereby reducing future risk and improving the likelihood of maintaining insurance coverage.”

What’s next for the proposal? 

The proposed tax relief would not be available to properties that have been sold since the fires started in January 2025.

The motion has been sent to the City Council’s budget and fire recovery committees. If approved by the full council, it would require the city administrative officer, the Office of Finance and the city attorney to report back to the council within 60 days on options for crafting a tax relief plan.

The motion calls for the report to consider factors such as how to minimize the burden of administering the tax relief, what documentation homeowners would have to submit and what it would cost the city to oversee the program.

Senate and House Republican leadership have resurrected a stalled plan to fund the Department of Homeland Security after a record 47-day funding lapse.

House Speaker Mike Johnson, R-La., and Senate Majority Leader John Thune, R-S.D., said in a joint statement on Wednesday that the House will take up a measure passed by the Senate last week to fund most of DHS except Immigration and Customs Enforcement and Border Patrol through the end of September.

Republicans would then attempt to fund ICE and Border Patrol for three years using a party-line budget reconciliation bill that would not require support from Democrats.

"In following this two-track approach, the Republican Congress will fully reopen the Department, make sure all federal workers are paid, and specifically fund immigration enforcement and border security for the next three years so that those law-enforcement activities can continue uninhibited," Thune and Johnson wrote.

The agreement comes nearly a week after House Republicans dismissed an identical plan, refusing to take up the Senate-passed measure and instead passing a 60-day short term funding bill for all of DHS that had little chance of overcoming Democratic opposition in the Senate.

Johnson called the agreement a "joke" and President Donald Trump declined to publicly endorse the deal. Trump had previously resisted any package that did not include his push to overhaul federal elections known as the Save America Act.

"I think any deal they make, I'm pretty much not happy with it," Trump told reporters last week.

Democrats welcomed the agreement as in line with their pledge not to give ICE any more money without reforms after immigration enforcement agents killed two U.S. citizens in Minneapolis. But the deal does not include any of the policy demands Democrats are pressing for, such as a ban on masks for immigration enforcement officers and requiring warrants issued by a judge, not just the agency, to enter homes.

"For days, Republican divisions derailed a bipartisan agreement, making American families pay the price for their dysfunction," Senate Minority Leader Chuck Schumer, D-N.Y., wrote in a statement Wednesday. "Throughout this fight, Senate Democrats never wavered."

Trump seemed to bless the revived plan earlier Wednesday, writing on social media that he wants a party-line bill to fund immigration enforcement on his desk by June 1.

"We are going to work as fast, and as focused, as possible to replenish funding for our Border and ICE Agents, and the Radical Left Democrats won't be able to stop us," Trump wrote.

Despite the shutdown, ICE has been minimally impacted because Republican lawmakers approved $75 billion for ICE through another party-line budget reconciliation bill last year.

Congress is on a two-week recess, but the Senate and House could move to fund all of DHS except ICE and CBP as early as Thursday using a procedure known as unanimous consent that allows the chambers to circumvent formal voting as long as no member objects.

Even during a recess when most members are not in Washington, this could be unpredictable, especially in the House, where many hard-line conservatives oppose a deal that does not fully fund DHS.

"Let's make this simple: caving to Democrats and not paying CBP and ICE is agreeing to defund Law Enforcement and leaving our borders wide open again," Rep. Scott Perry, R-Pa., a member of the ultra-conservative House Freedom Caucus, wrote on X. "If that's the vote, I'm a NO."

If a member does object, that could require waiting for another vote when all members are back from recess.

Claudia Grisales contributed reporting.
Copyright 2026 NPR

California clocked its second-worst snowpack on record Wednesday, a potentially troubling signal ahead for fire season.

It’s an alarming end to a winter that saw abnormally dry conditions briefly wiped from California’s drought map in January, for the first time in a quarter-century.

Though precipitation to date has been near average, much of it fell as rain rather than snow. Then March’s record-breaking heat melted most of the snow that remains. The state’s major reservoirs are nevertheless brimming above historic averages and are flirting with capacity, and a smattering of snow, rain and thunderstorms are dousing last month’s heat wave.

But experts now warn that California’s case of the missing snowpack could herald an early fire season in the mountains.

On Wednesday, state engineers conducting the symbolic April 1 snowpack measurement at Phillips Station south of Lake Tahoe found no measurable snow in patches of white dotting the grassy field.

“I want to welcome you call to probably one of the quickest snow surveys we’ve had — maybe one where people could actually use an umbrella,” joked Karla Nemeth, director of the California Department of Water Resources. “We’re getting a lot of questions about are we heading into a hydrologic drought? The answer is, I don’t know.”

State data reports that California’s snowpack is closing out the season at an alarming 18% of average statewide, and an even more abysmal 6% of average in the northern mountains that feed California’s major reservoirs.

Only the extreme drought year of 2015 beat this year’s snowpack for the worst on record, measuring in at just 5% of average on April 1st, when the snow historically is at its deepest.

“I think everyone's anticipating that it will be a long, busy fire season,” said Lenya Quinn-Davidson, director of the UC Division of Agriculture and Natural Resources Fire Network.

“Without a snowpack, and with an early spring, it just means that there’s much more time for something like that to happen.”

‘It’s pretty bizarre up here’ 

In the city of South Lake Tahoe, which survived the massive Caldor Fire in the fall of 2021 without losing any structures, fire chief Jim Drennan said his department is already ramping up prevention efforts.

“It's pretty bizarre up here right now. It really seems like June conditions more than March,” Drennan said. “People are already turning the sprinklers on for their lawns.”

Without more precipitation, an early spring may complicate prescribed burning efforts. But Drennan said fire agencies in the Tahoe basin can start mechanically clearing fuels from forest areas earlier than usual.

“That means we can get more work done,” he said.

It also means homeowners need to start hardening their homes now, said Martin Goldberg, battalion chief and fuels management officer for the Lake Valley Fire Protection District, which protects unincorporated communities in the Lake Tahoe Basin’s south shore.

Goldberg urges residents to scour their yards for burnable materials, create defensible space and reach out to local fire departments with questions. The risks are widespread — from firewood, wooden fences, gas cans, plants, pine needles — even lawn furniture stacked against a house.

“In years past, I wouldn't even think of raking and clearing until May,” Goldberg said. “But my yard's completely cleared of snowpack, and it has been for a couple weeks now.”

‘A haystack fire’

Battalion chief David Acuña, a spokesperson for Cal Fire, said fire season is shaped by more than just one year’s snowpack.

Climate change has been remaking California’s fire seasons into fire years. And California’s recent average to abundant water years have fueled what Acuña called “bumper crops of vegetation and brush.”

“Most of California is like a haystack. And if you’ve ever seen a haystack fire, they burn very intensely because there's layers of fuel,” Acuña said.

Like Quinn-Davidson, Acuña wasn’t ready to make specific predictions about fires to come.

But John Abatzoglou, a professor of climatology at UC Merced, said the temperatures and snowpack conditions this year offer a glimpse of California in the latter decades of this century, as fossil fuel use continues to drive global temperatures higher.

How this year’s fires will play out will depend on when, where and how wind, heat, fuel and ignitions combine. But it foreshadows the consequences of a warmer California for water and fire under climate change.

“This,” Abatzoglou said, “is yet another stress test for the future in the state.”

This article was originally published on CalMatters and was republished under the Creative Commons Attribution-NonCommercial-NoDerivatives license.