Resolution No. 21-21 i
CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 21- a
A RESOLUTION OF THE CITY OF TIGARD ADOPTING THE APPROVED BUDGET, WITH
ADJUSTMENTS, MAKING APPROPRIATIONS, DECLARING THE AD VALOREM TAX LEVY,
AND CLASSIFYING THE LEVY AS PROVIDED BY ORS 310.060(2) FOR FISCAL YEAR 2022.
WHEREAS, two hearings by the Tigard Budget Committee on the budget document, as proposed by the City
Manager, were duly called and held on April 24, 2021 and May 3, 2021, where all interested persons were
afforded an opportunity to appear and be heard with respect to the budget;and
WHEREAS, the budget for the City of Tigard for the year beginning July 1, 2021 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 3,
2021,after proceedings in accordance with Chapter 294, Oregon Revised Statutes;and
WHEREAS, a summary of the budget as required by Chapter 294.438 was duly published in the Tigard Times,
a newspaper of general circulation in the city in accordance with Chapter 294.448;and
WHEREAS, a hearing by the Tigard City Council on the budget document as approved by the Budget
Committee,was duly called and held on June 8,2021,where all interested persons were afforded an opportunity
to appear and be heard with respect to the budget;
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The council adopts the budget for FY 2021-22 as approved by council following the budget
hearing on June 8,2021.
I
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2021,are shown
on the attached— Exhibit A Schedule of Appropriations as approved by Budget Committee
on May 3,2021 with adjustments made by council during the hearing on June 8,2021.
SECTION 3: The City of Tigard City Council hereby imposes the taxes provided for in the adopted budget
at the rate of $2.5131 per $1,000 of assessed value for its permanent rate tax; plus an
additional $0.29 per $1,000 local option levy property tax; and in the amount of$2,622,000
for debt service on general obligation bonds; and that these taxes are hereby imposed and
categorized for tax year 2021-22 upon the assessed value of all taxable property in the city as
follows:
General Government Limit
Permanent rate tax $2.5131/$1,000
Local Option Lew
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,622,000
RESOLUTION NO. 21 j
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This f day of 2021,
Mayor- City of Tigard
ATTEST:
City Recorder-City of Tigar
RESOLUTION NO,21-,,2,1
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 1,676,325 0 1,676,325 0 1,676,325
Community Development 4,410,334 0 4,410,334 0 4,410,334
Community Services 27,385,301 0 27,385,301 32,390 27,417,691
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 1,000 0 1,000 0 1,000
Loan to CCDA 0 0 0 0 0
Transfer 2,773,714 0 2,773,714 0 2,773,714
Capital Improvements 0 0 0 0 0
Contingency 1,600,000 0 1,600,000 0 1,600,000
37,846,674 0 37,846,674 32,390 37,879,064
Gas Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 3,409,585 100,000 3,509,585 0 3,509,585
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 2,467,104 0 2,467,104 0 2,467,104
Capital Improvements 0 0 0 0 0
Contingency 200,000 0 200,000 0 200,000
6,076,689 100,000 6,176,689 0 6,176,689
City Gas Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 2,042,337 0 2,042,337 0 2,042,337
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,042,337 0 2,042,337 0 2,042,337
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transient Lodging Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
! Loan to CCDA 0 0 0 0 0
Transfer 247,863 0 247,863 0 247,863
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
247,863 0 247,863 0 247,863
Construction Excise Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 559,800 0 559,800 0 559,800
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 285,773 0 285,773 0 285,773
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
895,573 0 895,573 0 895,573
Electrical Inspection Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 254,267 0 254,267 0 254,267
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
254,267 0 254,267 0 254,267
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 2,653,792 0 2,653,792 0 2,653,792
Community Services 0 0 0 0 0
Public Works 0 0 0 0
0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0
0
Capital Improvements 0 0 0 0 0
Contingency 150,000 0 150,000 0 150,000
2,803,792 0 2,803,792 0 2,803,792
Criminal Forfeiture Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 362,719 0 362,719 0 362,719
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 16 0 16 0 16
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
362,735 0 362,735 0 362,735
Urban Forestry Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 152,088 0 152,088 0 152,088
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
152,088 0 152,088 0 152,088
f:
I
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Parks Utility Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 4,604,613 0 4,604,613 0 4,604,613
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 75,402 30,000 105,402 0 105,402
Capital Improvements 0 0 0 0 0
Contingency 325,000 0 325,000 0 325,000
5,005,015 30,000 5,035,015 0 5,035,015
Police Levy Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 2,123,549 0 2,123,549 5,050 2,128,599
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,123,549 0 2,123,549 5,050 2,128,599
Bancroft Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
0 0 0 0 0
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Obligation Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 2,416,000 0 2,416,000 52,400 2,468,400
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,416,000 0 2,416,000 52,400 2,468,400
Facilities Capital Projects Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 45 0 45 0 45
Capital Improvements 31,798,270 850,000 32,648,270 0 32,648,270
Contingency 0 0 0 0 0
31,798,315 850,000 32,648,315 0 32,648,315
Transportation Development Tax
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
4 Transfer 2,137,736 35,250 2,172,986 0 21172,986
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,137,736 35,250 2,172,986 0 21172,986
I
i
I
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Underground Utility Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 21,105 0 21,105 0 21,105
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
21,105 0 21,105 0 21,105
Street Maintenance Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 379,361 75,000 454,361 0 454,361
Capital Improvements 2,840,000 0 2,840,000 0 2,840,000
Contingency 0 0 0 0 0
3,219,361 75,000 3,294,361 0 3,294,361
Transportation SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 4,683,890 800,250 5,484,140 0 5,484,140
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
4,683,890 800,250 5,484,140 0 5,484,140
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Parks Capital Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 7,580,000 2,186,945 9,766,945 0 9,766,945
Contingency 0 0 0 0 0
7,580,000 2,186,945 9,766,945 0 9,766,945
Parks Bond Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 834,185 0 834,185 0 834,185
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
834,185 0 834,185 0 834,185
Parks SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 4,058,700 1,451,000 5,509,700 0 5,509,700
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
4,058,700 1,451,000 5,509,700 0 51509,700
I
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transportation CIP Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 13,099,000 170,500 13,269,500 0 13,269,500
Contingency 0 0 0 0 0
13,099,000 170,500 13,269,500 0 13,269,500
Sanitary Sewer Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 2,594,197 0 2,594,197 60,000 2,654,197
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 1,450,846 13,000 1,463,846 0 1,463,846
Capital Improvements 100,000 0 100,000 0 100,000
Contingency 200,000 0 200,000 0 200,000
4,345,043 13,000 4,358,043 60,000 4,418,043
Stormwater Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 3,768,774 0 3,768,774 60,000 3,828,774
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 324,528 23,000 347,528 0 347,528
Capital Improvements 4,687,500 90,000 4,777,500 0 4,777,500
Contingency 275,000 0 275,000 0 275,000
9,055,802 113,000 9,168,802 60,000 9,228,802
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water Quality/Quantity Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 340,000 0 340,000 0 340,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
340,000 0 340,000 0 340,000
Water Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 10,646,000 0 10,646,000 0 10,646,000
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 20,969,789 1,351,000 22,320,789 0 22,320,789
Capital Improvements 0 25,000 25,000 0 25,000
Contingency 475,000 0 475,000 0 475,000
32,090,789 1,376,000 33,466,789 0 33,466,789
Water SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 7,745,538 25,000 7,770,538 0 71770,538
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
7,745,538 25,000 7,770,538 0 71770,538
i
I
i
I
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water CIP Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 14,523,000 567,000 15,090,000 0 15,090,000
Contingency 0 0 0 0 0
14,523,000 567,000 15,090,000 0 15,090,000
Water Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 7,204,364 0 7,204,364 0 7,204,364
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
7,204,364 0 7,204,364 0 7,204,364
Central Services Fund
Policy and Administration 14,367,452 170,000 14,537,452 0 14,537,452
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 500,000 0 500,000 0 500,000
14,867,452 170,000 15,037,452 0 15,037,452
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Public Works Admin Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 21533,386 0 2,533,386 0 2,533,386
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 5,000 0 5,000 0 5,000
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 0 125,000
2,663,386 0 2,663,386 0 2,663,386
Public Works Engineering Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 4,556,633 30,000 4,586,633 0 4,586,633
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 150,000 0 150,000 0 150,000
4,706,633 30,000 4,736,633 0 4,736,633
Fleet/Property Management Fund
Policy and Administration 2,790,658 0 2,790,658 0 2,790,658
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 1,000 0 1,000 0 1,000
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 0 125,000
2,916,658 0 2,916,658 0 2,916,658
i
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Insurance Fund
Policy and Administration 244,561 0 244,561 0 244,561
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
269,561 0 269,561 0 269,561
Library Donations and Bequests Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 100,000 0 100,000 0 100,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
100,000 0 100,000 0 100,000
All Funds
Policy and Administration 19,078,996 170,000 19,248,996 0 19,248,996
Community Development 7,623,926 0 7,623,926 0 7,623,926
Community Services 29,871,569 0 29,871,569 37,440 29,909,009
Public Works 32,113,187 130,000 32,243,187 120,000 32,363,187
Debt Service 9,620,364 0 9,620,364 52,400 9,672,764
Loan to TCDA 1,000 0 1,000 0 1,000
Loan to CCDA 0 0 0 0 0
Transfer 51,350,287 3,803,500 55,153,787 0 55,153,787
Capital Improvements 74,627,770 3,889,445 78,517,215 0 78,517,215
Contingency 4,200,000 0 4,200,000 0 4,200,000
228,487,100 7,992,945 236,480,045 209,840 236,689,885
I