Glossary of Local Government Terms

Ad valorem tax

A tax based on the assessed value of property. Most local property taxes are ad valorem taxes: the rate (often called a millage) is applied to the assessed value of your home or business.

Agenda

The official list of items a public body will consider at a meeting. Open meetings laws in most states require agendas to be posted a set number of hours or days in advance, and generally bar a body from acting on items that were not listed.

Annexation

The process by which a city extends its boundaries to include adjacent unincorporated land. Rules vary widely by state; some require a vote of the residents being annexed.

Appropriation

A legal authorization by a legislative body — a city council, county board or legislature — to spend a specific amount of money for a specific purpose.

Assessed value

The value a government assessor assigns to a property for tax purposes. It may differ from market value depending on state assessment rules, caps and exemptions.

At-large seat

A council or board seat elected by all voters in the jurisdiction rather than by a single district. Many councils mix district seats with at-large seats.

Ballot measure

A question placed before voters, such as a bond, tax, charter amendment, initiative or referendum. Local ballot measures are often decided by a small share of registered voters.

Bond (municipal)

Debt a government issues to pay for capital projects such as schools, roads or water systems. General obligation bonds are typically backed by taxes and often require voter approval; revenue bonds are repaid from project revenues.

Brown Act

California's open meetings law for local legislative bodies. It sets agenda-posting requirements, protects the public's right to comment, and limits what may be discussed in closed session. Other states have their own equivalents.

Budget hearing

A public meeting at which residents can comment on a proposed budget before it is adopted. Many states require at least one such hearing, and it is usually the single best opportunity to influence spending.

Capital improvement program (CIP)

A multi-year plan listing major construction and equipment projects, their costs and their funding sources. The CIP is where long-term neighborhood infrastructure decisions actually appear.

Charter (city charter)

A city's foundational legal document — its local constitution. It sets the form of government, the powers of the mayor and council, and often the rules for initiatives and recalls. Charters are usually amended by a vote of the people.

Charter amendment

A proposed change to a city or county charter, typically placed on the ballot by the governing body or by citizen petition.

Comprehensive plan

A long-range policy document guiding land use, housing, transportation and infrastructure, often over 10 to 20 years. Zoning changes are generally expected to be consistent with it.

Conditional use permit

Permission to use land in a way that is allowed only under specified conditions in a given zone. Approvals usually require a public hearing before a planning commission or zoning board.

Consent agenda

A group of routine items approved in a single vote without separate discussion. Any member can usually ask that an item be pulled for debate — and members of the public can ask a council member to do so.

Council-manager government

A form of local government in which an elected council sets policy and hires a professional city manager to run day-to-day operations. It is the most common form in mid-size American cities.

County commissioner / supervisor

A member of a county's governing board. Depending on the state, the body is called a board of supervisors, board of commissioners, county council, commissioners court or quorum court.

Dillon's Rule

The legal principle that local governments have only the powers a state expressly grants them. States that follow it strictly limit what cities can do without state authorization; home rule states grant broader local authority.

Eminent domain

Government power to take private property for public use, with just compensation. Local use typically involves roads, utilities or redevelopment and is subject to state law limits.

Executive session / closed session

A portion of a public meeting closed to the public for specific reasons allowed by law, such as pending litigation, real estate negotiations or personnel matters. Final action usually must still be taken in open session.

FOIA

The federal Freedom of Information Act, which applies to federal agencies. Requests to cities and counties are governed by state public records laws, which have their own deadlines and fee rules.

Fiscal year

The 12-month accounting period a government budgets for. Many US cities and counties run July 1 to June 30; others follow the calendar year or October–September.

General fund

The main operating fund that pays for police, fire, parks, libraries and administration. Restricted funds — such as water utilities or grant funds — cannot usually be moved into it.

General obligation bond

A municipal bond backed by the issuer's full faith, credit and taxing power. In most states, issuing one requires voter approval.

Home rule

Authority granted by a state constitution or statute allowing local governments to govern themselves on local matters without specific state permission. The scope of home rule varies significantly by state.

Initiative

A process allowing citizens to place a proposed law or charter amendment on the ballot by collecting signatures. Available for statewide measures in roughly half of the states, and for local measures in many more.

Impact fee

A one-time charge on new development to help pay for the infrastructure it requires, such as roads, parks or sewers.

Levy

The total amount of property tax a taxing body imposes, or the act of imposing it. Some states require a separate public hearing before a levy increases.

Millage rate

The property tax rate expressed in mills — dollars of tax per $1,000 of assessed value. A rate of 20 mills equals $20 per $1,000.

Open meetings law

A state law, sometimes called a sunshine law, requiring that meetings of public bodies be noticed and open to the public, with limited exceptions.

Ordinance

A local law adopted by a city council or county board. Ordinances typically require two readings and a public hearing; resolutions are less formal and usually take effect immediately.

Participatory budgeting

A process in which residents propose and vote directly on how to spend a set portion of public money, usually capital funds in a district or citywide pot.

Planning commission

An appointed body that reviews zoning changes, subdivisions and long-range plans and makes recommendations to the elected council. Its hearings are often the first — and most winnable — stage of a land-use fight.

Preemption

State or federal law overriding local authority in a policy area, such as short-term rentals, minimum wage or firearms regulation. Preemption explains why some local proposals cannot legally be enacted.

Public comment

The part of a meeting reserved for residents to address the body. Time limits (commonly two or three minutes), sign-up deadlines and whether comment comes before or after a vote are set by local rules within state law.

Public hearing

A formal proceeding, often legally required before certain actions (budgets, zoning changes, bond issues), at which the public may present testimony that becomes part of the record.

Quorum

The minimum number of members who must be present for a body to conduct business. Gatherings of a quorum outside a noticed meeting can violate open meetings law.

Recall

A procedure allowing voters to remove an elected official before the end of a term, available for local offices in many states and governed by signature thresholds and timing rules.

Redistricting

Redrawing council, commission or school board district boundaries after the decennial census so that districts have roughly equal population. Local redistricting usually includes public hearings.

Referendum

A vote in which the electorate approves or rejects a measure. A popular referendum lets voters overturn a law already passed by a legislative body; a legislative referendum is placed on the ballot by the body itself.

Resolution

A formal expression of a body's opinion or a decision on an administrative matter. Unlike an ordinance, a resolution usually does not create enduring local law.

Revenue bond

Debt repaid from the revenue of the facility it funds — a toll road, water system or parking garage — rather than from general taxes.

Special district

A limited-purpose local government such as a water, fire, library, transit or hospital district. Special districts levy taxes or fees and are governed by their own boards, which are often the least-watched elections on the ballot.

Sunshine law

A common name for laws requiring open meetings and open records at the state and local level.

TIF (tax increment financing)

A tool that dedicates future increases in property tax revenue within a designated district to pay for development or infrastructure in that district. Its effect on schools and general funds is frequently debated.

Variance

Permission to depart from a zoning requirement — a setback, height limit or lot size — usually granted by a zoning board of appeals when strict application would cause a hardship.

Ward / district

A geographic division of a city used to elect council members. Ward maps are redrawn after each census and determine which official is accountable for your block.

Zoning

Local rules governing what can be built where: uses, heights, densities, setbacks and parking. Zoning changes are the most common subject of local public hearings.