Government
Services

Police and fire departments are the largest General Fund expense, reflecting the town's commitment to community safety. The police budget of $12M funds patrol, investigations, dispatch, and school resource officers. Fire receives $7M for emergency response, wildfire prevention, and the new ladder truck program.

+14 officers since 2020 3 fire stations

Infrastructure is funded through dedicated enterprise and highway funds, not the General Fund. The $60M in previously authorized bonds continue to fund road resurfacing, water line replacements, and the sewer system expansion. The Water/Sewer Enterprise Fund ($18M) operates like a business — your utility bills pay for water treatment, distribution, and wastewater processing.

$60M bonds authorized $12M streets fund

Payson relies heavily on sales tax (43% of all revenue), which means the budget is closely tied to local economic activity — restaurants, retail, auto sales, and tourism all contribute. State shared revenue ($12M) comes from state income and vehicle license taxes redistributed to cities. Property tax ($8M) is comparatively low since Arizona limits municipal property tax authority.

No city income tax Sales tax driven

Personnel costs (salaries + benefits) consume the largest single share of the budget — typical for service-oriented local government. Since 2020, the town added 28 full-time positions (half in police/fire). Full-time wages rose 22% to stay competitive. The town still has unfilled positions in fire, police, finance, parks, IT, and dispatch — a challenge common across Arizona municipalities.

+28 positions since 2020 22% wage increase

The total budget dropped from $105M to $95M year-over-year, primarily because one-time capital project spending in the prior year was not repeated. This is not a spending cut in recurring services. The General Fund ($44M) has remained stable. Rising costs — especially in labor, construction materials, and insurance — continue to put pressure on keeping services at current levels without tax increases.

General Fund stable Capital spend down

Payson owes $19M to the Public Safety Personnel Retirement System (PSPRS), a statewide pension fund for police and firefighters. This is an ongoing obligation that must be funded each year. The $60M in voter-authorized infrastructure bonds fund roads, water systems, and public safety facilities. Bond payments come from a dedicated secondary property tax, not the General Fund.

PSPRS: $19M Voter-approved bonds