WAFacts

Seattle · City budget · 2027–2028 proposed

Where Seattle’s $9.1 billion would go

Mayor Katie Wilson sent the City Council a two-year budget on Sept. 22, 2026. The council is now amending it. Here is how the proposal divides the money, where the money comes from, and how it compares with the 2026 budget.

Updated Oct. 31, 2026Status Council amendments under reviewFinal vote expected Nov. 20, 2026

Proposed 2027 spending, all funds$9.15BUp 2.2% from $8.95B adopted for 2026
General Fund, the most flexible part$2.03BUp 0.7% from $2.01B in 2026
Share of the General Fund for public safety53%Police, fire, CARE, courts, City Attorney and related offices
Projected 2027 General Fund gap the plan addresses$175MThe mayor says the plan closes it with no new taxes

The short version

  • The proposal would spend $9.15 billion across all city funds in 2027 and $9.49 billion in 2028. That is 2.2% more than the $8.95 billion adopted for 2026.2
  • The General Fund, which is paid for mostly by local taxes and is the part elected officials can most freely direct, would be $2.03 billion, up 0.7%. About 53% of it would go to public safety.2
  • The Police Department has the largest General Fund increase. Its total budget rises $68.0 million (13.9%) to $556.5 million, mostly from raises in negotiated labor contracts. The plan funds 1,250 officer positions, 66 more than in 2026.2,6
  • To close a projected $175 million General Fund gap, the plan cuts about $50 million a year, moves about $50 million a year of costs to other funds, and proposes no new taxes.3,13 Council staff say it still relies on one-time money to balance.12
  • Councilmembers have filed about 170 amendments. The budget chair’s balancing package is due the week of Nov. 2, and the council is expected to adopt a final budget Nov. 20.22,23,19

Two budgets in one

Seattle’s budget has two layers. The all-funds total counts everything the City spends. That includes electricity, water and garbage service that customers pay for through their utility bills, voter-approved levies that can only be spent on specific purposes, and construction projects.

The General Fund is smaller. It is paid for mostly by business, sales and property taxes, and it is where the mayor and council have the most choice. Most budget debates are about this pot.

The two layers look very different. Seattle City Light and Seattle Public Utilities make up about 40% of all spending.3 Public safety is the reverse: 12% of all-funds spending, but 53% of the General Fund.2

Utilities make up most of the total budget; public safety makes up most of the General Fund

2027 proposed spending by service area, split into General Fund and all other funds

  • General Fund
  • Other funds (utility rates, levies, JumpStart, grants and more)
Source: City Budget Office, 2027–2028 Proposed Budget, Expenditure Summary.2 Service area names are simplified; the official name appears under each.
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Where the General Fund goes

The $2.03 billion General Fund equals about $2,460 per resident, using the state’s 2026 population estimate of 823,400.31 Residents are not the only ones who pay: businesses supply much of this money through the B&O and payroll taxes.

Police and fire alone take 44%. Finance General is a central account rather than a department. It holds citywide reserves and the General Fund money passed on to departments such as the Library, Information Technology, Labor Standards and the police and fire pension funds.2

Police and fire account for 44% of General Fund spending

2027 proposed General Fund spending by department, largest ten and all others

  • Public safety departments
  • Other departments
Source: City Budget Office, 2027–2028 Proposed Budget, Expenditure Summary.2 Percentages are shares of total 2027 proposed General Fund spending ($2.03 billion).
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Where the money comes from

The City forecasts $2.07 billion in General Fund revenue for 2027. Three taxes supply almost two-thirds of it.4

  • Business and occupation (B&O) tax is the largest source. Proposition 2, approved by voters in November 2025, raised B&O rates and exempted businesses with less than $2 million in Seattle income starting in 2026.30 City forecasters expect the number of businesses paying B&O tax to fall from about 20,000 in 2025 to about 5,200 in 2026.14
  • Sales tax includes the City’s regular share plus a criminal justice sales tax.4
  • Property tax includes the City’s regular levy and the Medic One emergency medical services levy.4
  • Taxes on city utilities are charged on City Light, water, drainage, sewer and garbage service, so part of every utility bill flows to the General Fund.4

B&O, sales and property taxes supply 65% of General Fund revenue

2027 proposed General Fund revenue by source

Source: City Budget Office, 2027–2028 Proposed Budget, General Fund Revenue Overview.4 “Other” combines court fines and fees, state-shared revenue (liquor, cannabis, criminal justice assistance), smaller city taxes, grants and transfers.
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The JumpStart payroll tax

JumpStart is a payroll expense tax paid by larger employers. It sits in its own fund, outside the General Fund. The City forecasts $407.9 million in JumpStart revenue for 2027. About 70% of it comes from 10 companies, mostly in tech, which makes it more volatile than other taxes.4

The proposal does not raise the JumpStart tax. It would send $183 million of JumpStart money into the General Fund in 2027, down from $211 million budgeted for 2026.4,5 How much JumpStart money should go to housing versus the General Fund is one of the debates covered below.

Where the JumpStart payroll tax would go in 2027

$454 million in proposed 2027 spending from the Payroll Expense Tax Fund

    Source: City Budget Office, Multi-Department Revenue Summary.5 The General Fund transfer includes $10 million for administration. The 2027 plan also sets aside $20 million of JumpStart revenue in a reserve, which is not counted here.
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    What would change from 2026

    The chart compares each department’s 2027 proposed budget with the budget the council adopted for 2026 under then-Mayor Bruce Harrell.2,32 Switch between all funds and the General Fund to see where the two layers tell different stories.

    Change from 2026 adopted to 2027 proposed

    By department, in dollars. Not adjusted for inflation.

    • Increase
    • Decrease
    Source: City Budget Office, 2027–2028 Proposed Budget, Expenditure Summary.2 Hover or tab to a bar for the department’s totals and, where the budget documents explain it, the main reason for the change.
    Show all 43 departments

    Behind the biggest changes

    • Police: +$68.0 millionNegotiated wage increases add about $57.8 million and funding 66 more officer positions adds $12.6 million. About $9.5 million in reductions, including recruitment marketing, hiring incentives and vacant civilian jobs, partly offset these.6
    • Human Services: General Fund −$68.6 million, total +$24.3 millionThe plan moves $46.6 million in homelessness programs from the General Fund to JumpStart and drops $28.3 million in one-time 2026 items. It adds $37 million for about 960 new or accelerated shelter units.8
    • Transportation (SDOT): −$44.9 millionCapital spending falls about $53.6 million. The Transportation Fund, whose reserves were used up, drops $89.5 million, while levy and Transportation Benefit District spending rise. The commercial parking tax would rise from 14.5% to 17%.11
    • Library: +$30.1 millionThe Library is funded mainly by its own levy. Voters approved a $480 million, seven-year library levy in August 2026.28
    • Fire: −$4.5 millionIncludes a $7.06 million ongoing cut to overtime. The department says this may mean fewer staffed units at certain stations at times.7
    • CARE: +$3.8 millionCARE gains $5.1 million in community violence-intervention contracts moved from Human Services. It stops funding 14 vacant crisis responder and 8 vacant 911 call-taker positions, a $3.4 million reduction.9

    A note on inflation. These are nominal dollars. City forecasters project regional inflation of 4.4% in 2026 and 3.2% in 2027, so a department whose budget grows less than that is buying less than before.14

    How the plan closes the gap

    Before the proposal, the City projected a General Fund shortfall of about $175 million for 2027.13 When the council adopted the 2026 budget, staff had put it at $148 million.12 The mayor’s office says the plan closes the gap without new taxes and without drawing down reserves.13 The City Budget Office and council staff describe these main tools:

    • Spending cuts of more than $50 million a year in the General Fund.3,12
    • Fund swaps of about $50 million a year, moving costs from the General Fund to other funds. The largest is $46.6 million in homelessness programs moved to JumpStart.3,8
    • A one-time $65 million freed up in the JumpStart fund by changing how the Office of Housing budgets for past housing awards.10
    • Eliminating 128 positions, saving about $16.5 million in 2027, roughly half of it General Fund. Council staff count 115 of the positions as vacant and 13 as subject to layoff; the mayor’s office says 15 are filled.12,13
    • Higher revenue forecasts, including a JumpStart forecast KOMO reported as $58 million higher.17
    • Fee and tax changes outside the General Fund, including the parking tax increase and higher street-use and permit fees.11,21

    These pieces overlap, and the sources do not publish a single reconciliation that adds up to $175 million, so this report does not chart them as one.

    Two descriptions of “balanced”

    The mayor’s office says the plan balances 2027 and keeps the General Fund balanced through 2030, which it calls a first since the pandemic began.13

    Council central staff wrote that the proposal “does not fully resolve the structural deficit and still relies on one-time resources to achieve balance.”12 Council memos reported by The Center Square put the remaining ongoing gap at $23.2 million in 2027, $18.2 million in 2028 and $14 million in 2029, covered by fund balances, before a $9 million surplus in 2030. The same memos say $19 million in cuts would be needed to balance the JumpStart fund in 2029.21

    What the council is debating

    State law requires a balanced budget, so money added in one place has to come from somewhere else.24 As of Oct. 27, department-level amendments would add more than $80 million in General Fund spending over two years, before police, transportation and human services amendments were taken up. PubliCola counted about $26 million in newly available money from the October revenue forecast, JumpStart interest and a late JumpStart payment.24 These are the most-discussed issues.

    Police staffing

    In the proposal
    $556.5 million for SPD and 1,250 funded officer positions in 2027 and 2028.6 Hiring slows in 2028 to replacing officers who leave, with no net growth.26 SPD had 926 deployable officers at the end of August.19
    Proposed changes
    Councilmembers Bob Kettle and Debora Juarez, joined by Rob Saka and Maritza Rivera, propose $12.4 million more to keep hiring going. Staff estimate it would cost $22 million more in 2029.25
    What people are saying
    Kettle says capping staffing at 1,250 “poses a direct threat to our public safety posture.”26 Wilson says the limit is training capacity, not hiring.25 Some advocates oppose more police spending; one told KOMO, “We do not need more enforcement. We need more services.”17

    Fire Department overtime

    In the proposal
    A $7.06 million ongoing overtime cut.7 Fire Chief Harold Scoggins said daily staffing would drop from 222 to 209.20
    Proposed changes
    Councilmember Rivera filed an amendment to restore about $7 million a year.33 Kettle said restoring it has “consensus across the floor.”23
    What people are saying
    Firefighters warned of slower 911 response times. Wilson said the cut is about 2% of the department’s operating budget and that it can absorb it.23

    Housing, homelessness and JumpStart

    In the proposal
    $183.5 million for homelessness and about 960 new or accelerated shelter units in 2027.3,8 The Office of Housing keeps $140.2 million in JumpStart money, but $65 million in one-time JumpStart funds is redirected.10,20
    Proposed changes
    Councilmember Dionne Foster proposes $10 million more for housing providers in 2027. Council President Joy Hollingsworth proposes $2.5 million a year for a Central District and Southeast Seattle reinvestment fund.22 Councilmember Alexis Mercedes Rinck wants $13.1 million in SPD overpayments, once recovered, spent on housing.25
    What people are saying
    KUOW noted the mayor could face criticism for using payroll-tax money meant for housing to fill budget gaps. Wilson has said one-time money from past budgets cannot be treated as ongoing.18

    CARE crisis response

    In the proposal
    $72.5 million for the CARE Department, up $3.8 million. It leaves 14 vacant crisis responder and 8 vacant 911 call-taker positions unfunded.9
    Proposed changes
    CARE amendments were still under discussion at publication. The sources reviewed for this report did not give dollar amounts.
    What people are saying
    Budget Chair Dan Strauss said he has concerns about “proposed cuts to CARE” and to the Fire Department.15 CARE Chief Amy Barden said the 14 responder positions are on hold, not eliminated.35

    New taxes

    In the proposal
    No new taxes and no JumpStart increase. A local capital gains tax is being explored, but the mayor’s office says it could not be ready in time to close this gap.13
    Proposed changes
    Foster proposes rules requiring future budgets to keep long-term financial plans balanced.34
    What people are saying
    Wilson: “Our economy and especially our downtown are fragile.”27 The Seattle Metropolitan Chamber of Commerce praised the lack of new taxes.19 Strauss said he sees only cuts and no new revenue.17

    Neighborhood and district requests

    In the proposal
    Pavement repair funding falls $2.6 million and street cleaning $1.4 million in SDOT’s budget.11
    Proposed changes
    Saka proposes $14 million split across seven districts for street safety and $1.3 million to restore pothole repair. Rinck proposes $8 million for domestic violence prevention and victim services.22
    What people are saying
    Saka: “A tight budget should sharpen our priorities.” Most amendments do not yet say how they would be paid for.22

    Where the process stands

    Seattle budgets for two years at a time. The council will adopt the 2027 budget and endorse a 2028 plan, which it can revise next fall.17 The Select Budget Committee, chaired by Councilmember Dan Strauss, includes all nine councilmembers.

    1. Sept. 22Mayor Wilson presents the proposed budget.18
    2. Sept. 24–29Departments brief the Select Budget Committee.15,16
    3. Oct. 6First public hearing.16
    4. Oct. 16October revenue forecast released.14
    5. Oct. 20Councilmembers file about 170 amendments.22
    6. Oct. 27–29Committee reviews amendments by department.22
    7. Oct. 31This report.
    8. Nov. 3–4Chair Strauss releases and presents his balancing package.22,23
    9. Nov. 5Second public hearing: remote comment at 1 p.m., in person at 5 p.m.15
    10. Nov. 9Deadline for amendments to the balancing package.22
    11. Nov. 13–19Further committee meetings on the balancing package.16
    12. Nov. 20Expected final vote.8,19
    13. Early Dec.State-law deadline to adopt a budget.13

    What is still unknown

    • What the balancing package keeps, adds or cuts.
    • Whether voters approve the renewed Seattle Transit Measure on the Nov. 3 ballot. SDOT’s budget includes $24.9 million in transit spending that depends on it.11,29
    • The economy. City forecasters give a 25% chance to a scenario with a recession starting in 2027, which would leave General Fund revenue about 3.7% below the forecast.14
    • Seattle’s share of covering overspending at the King County Regional Homelessness Authority, which a consultant put at almost $17 million.24

    About this data

    • Figures come from the City Budget Office’s 2027–2028 Proposed Budget, which reports amounts in thousands of dollars. Department totals in this report were checked against the individual department budgets for Police, Fire, Human Services, CARE, Housing and SDOT.
    • “2026” means the 2026 Adopted Budget as the council passed it in November 2025. It does not include changes made during 2026.
    • All-funds totals include operating and capital spending. Council staff report a smaller operating-only figure of $7.55 billion for 2027.12
    • Service areas follow the City’s six groupings. Pension funds, the Library and IT receive General Fund money through Finance General, so their own General Fund lines show zero.2
    • Rounding. Amounts are rounded, so parts may not add exactly to totals.
    • Viewpoints are quoted or summarized from the people named, with sources. WA Facts does not take positions on budget choices.

    Sources

    1. City Budget Office, 2027–2028 Proposed Budget (all budget book sections).
    2. City Budget Office, Expenditure Summary Charts and Tables, 2027–2028 Proposed Budget.
    3. City Budget Office, 2027–2028 Proposed Budget Overview.
    4. City Budget Office, General Fund Revenue Overview, 2027–2028 Proposed Budget.
    5. City Budget Office, Multi-Department Revenue Summary, 2027–2028 Proposed Budget.
    6. City Budget Office, Seattle Police Department, 2027–2028 Proposed Budget.
    7. City Budget Office, Seattle Fire Department, 2027–2028 Proposed Budget.
    8. City Budget Office, Human Services Department, 2027–2028 Proposed Budget.
    9. City Budget Office, Community Assisted Response and Engagement, 2027–2028 Proposed Budget.
    10. City Budget Office, Office of Housing, 2027–2028 Proposed Budget.
    11. City Budget Office, Seattle Department of Transportation, 2027–2028 Proposed Budget.
    12. Seattle City Council Central Staff, 2027–2028 Proposed Budget Overview (memo, fall 2026).
    13. Office of the Mayor, “Mayor Wilson Releases 2027-2028 Proposed Budget, Prioritizing Stability, Safety, and Affordability”, Sept. 22, 2026.
    14. Office of Economic and Revenue Forecasts, October 2026 Forecast, Oct. 16, 2026.
    15. Seattle City Council, “Seattle City Council kicks off 2027-2028 budget process”, Sept. 24, 2026.
    16. Seattle City Council, Select Budget Committee meeting schedule.
    17. KOMO News, “Mayor Katie Wilson proposes $9.1B Seattle budget with public safety boost, no new taxes”, Sept. 22, 2026.
    18. KUOW, “Seattle Mayor Wilson’s first budget proposal adds cops, trims departments with no new taxes”, Sept. 22, 2026.
    19. The Urbanist, “Wilson Focuses on Fiscal Discipline, No New Taxes in Budget Proposal”, Sept. 23, 2026.
    20. The Urbanist, “Councilmembers Seek to One-Up Katie Wilson on Police Spending”, Oct. 1, 2026.
    21. The Center Square (via Just the News), “Seattle mayor’s proposed budget leaves city in red through 2029”, Oct. 12, 2026.
    22. The Center Square (via Everett Post), “Seattle council eyes budget amendments worth over $47M despite recurring deficit”, Oct. 26, 2026.
    23. KUOW, “Seattle City Council wants to restore fire department overtime, among flood of budget adds”, Oct. 26, 2026.
    24. PubliCola, “Council Budget Amendments Already Top $80 Million in New Spending”, Oct. 27, 2026.
    25. The Center Square (via Yahoo News), “Council pushes to maintain Seattle police hiring as mayor’s plan slows growth”, Oct. 30, 2026.
    26. KIRO 7, “Seattle Councilmember Kettle warns Katie Wilson’s budget caps police staffing at 15-year low”, Sept. 29, 2026.
    27. KOMO News, “What happens next for Wilson’s no-new-taxes budget as Seattle City Council weighs changes”, Sept. 23, 2026.
    28. Seattle City Council, “Councilmember Rivera thanks Seattle voters for strong Library Levy renewal support”, Aug. 5, 2026.
    29. Seattle City Council, 2026 Seattle Transit Measure Renewal.
    30. PwC, “Seattle enacts local B&O tax changes under Proposition 2”.
    31. The Urbanist, “Seattle, Tacoma Lead as Washington’s Population Growth Cools” (Washington OFM April 1, 2026 estimates), July 1, 2026.
    32. City Budget Office, 2026 Adopted Budget Summary.
    33. Seattle City Council, “Councilmember Rivera submits budget proposal to reinstate Seattle Fire Department overtime funding”, Oct. 28, 2026.
    34. Seattle City Council, “Councilmember Foster leads effort to strengthen City’s fiscal health with two new sustainability measures”, Oct. 22, 2026.
    35. Hoodline, “Seattle CARE Crisis Response Program Faces Contract Limits” (citing KOMO and KUOW), Oct. 22, 2026.