Resolution No. 24-17 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 24- j 7-
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 2025.
WHEREAS, three hearings by the Tigard Budget Committee on the budget document, as proposed by the City
Manager, were duly called and held on April 27, 2024, May 14, 2024 and May 20, 2024, 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, 2024 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 20,2024,
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 Oregonian, 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 18,2024,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 2024-25 as approved by council following the budget
hearing on June 18, 2024.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1, 2024, are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee on
May 20,2024 with adjustments made by council during the hearing on June 18,2024.
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 S1,000 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$2,903,000 for debt service
on general obligation bonds; and that these taxes are hereby imposed and categorized for tax
year 2024-25 upon the assessed value of all taxable property in the city as follows:
General Government Limit
Peiinanent rate tax $2.5131/$1,000
Local Option Levy
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,903,000
RESOLUTION NO.24-
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This day of 2024.
Mayor-City of Tigard
A IT EST:
7?(
City Recorder-City of Tigard
RESOLUTION NO. 24-
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Recommended
Fund Program Proposed Changes Approved Council Changes Adopted
General Fund
Mayor&City Council 624,628 - 624,628 - 624,628
Engagement&Innovation 11,293,388 - 11,293,388 - 11,293,388
Investment&Infrastructure 7,934,035 60,000 7,994,035 - 7,994,035
Police 25,468,443 114,392 25,582,835 - 25,582,835
Transfer 831,688 453,152 1,284,840 - 1,284,840
Contingency 1,381,115 - 1,381,115 - 1,381,115
47,533,297 627,544 48,160,841 - 48,160,841
Gas Tax Fund
Investment&Infrastructure 3,644,194 638,838 4,283,033 (40,282) 4,242,750
Transfer 2,783,303 (126,810) 2,656,493 - 2,656,493
Contingency 192,720 - 192,720 - 192,720
6,620,217 512,029 7,132,246 (40,282) 7,091,964
City Gas Tax Fund
Transfer 3,337,170 (40,277) 3,296,892 - 3,296,892
3,337,170 (40,277) 3,296,892 - 3,296,892
Transportation TNC Fund
Transfer 573 - 573 - 573
Contingency 100,000 - 100,000 - 100,000
100,573 - 100,573 - 100,573
Transient Lodging Tax Fund
Transfer 193,950 188,931 382,881 - 382,881
193,950 188,931 382,881 - 382,881
Construction Excise Tax Fund
Investment&Infrastructure 500,000 750,000 1,250,000 - 1,250,000
Transfer 15,328 - 15,328 - 15,328
Contingency 15,000 - 15,000 - 15,000
530,328 750,000 1,280,328 - 1,280,328
Electrical Inspection Fund
Transfer 265,501 - 265,501 - 265,501
265,501 - 265,501 - 265,501
Building Fund
Investment&Infrastructure 3,799,691 - 3,799,691 - 3,799,691
Transfer 4,376 (1,171) 3,204 - 3,204
Contingency 114,026 - 114,026 - 114,026
3,918,093 (1,171) 3,916,921 - 3,916,921
Criminal Forfeiture Fund
Police 700,000 - 700,000 - 700,000
Transfer 241 - 241 - 241
700,241 - 700,241 - 700,241
Urban Forestry Fund
Transfer 235,905 (10,046) 225,859 - 225,859
235,905 (10,046) 225,859 - 225,859
Parks Utility Fund
Investment&Infrastructure 5,793,944 329,554 6,123,497 9,064 6,132,561
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Recommended
Fund Program Proposed Changes Approved Council Changes Adopted
Transfer 11,568 (2,412) 9,156 - 9,156
Contingency 173,891 - 173,891 - 173,891
5,979,403 327,141 6,306,544 9,064 6,315,608
Police Levy Fund
Police 2,354,844 - 2,354,844 - 2,354,844
Contingency 70,645 - 70,645 - 70,645
2,425,489 - 2,425,489 - 2,425,489
Pandemic Relief Fund
Engagement&Innovation 790,000 - 790,000 - 790,000
Transfer 918,507 - 918,507 - 918,507
1,708,507 - 1,708,507 - 1,708,507
Bancroft Debt Service Fund N/C N/C N/C
General Obligation Debt Service Fund
Debt Service 2,758,869 - 2,758,869 - 2,758,869
2,758,869 - 2,758,869 - 2,758,869
Facilities Capital Projects Fund
Capital Improvements 2,945,000 - 2,945,000 - 2,945,000
2,945,000 - 2,945,000 - 2,945,000
Transportation Development Tax
Transfer 2,182,228 (229,237) 1,952,991 - 1,952,991
2,182,228 (229,237) 1,952,991 - 1,952,991
Underground Utility Fund
Transfer 23,454 (3,558) 19,896 - 19,896
23,454 (3,558) 19,896 - 19,896
Street Maintenance Fund
Capital Improvements 6,415,000 - 6,415,000 - 6,415,000
Transfer 602,067 (281,820) 320,248 - 320,248
7,017,067 (281,820) 6,735,248 - 6,735,248
Transportation SDC Fund
Transfer 4,663,224 (215,439) 4,447,785 - 4,447,785
4,663,224 (215,439) 4,447,785 - 4,447,785
Parks Capital Fund
Capital Improvements 5,138,895 - 5,138,895 - 5,138,895
5,138,895 - 5,138,895 - 5,138,895
Parks Bond Fund N/C N/C
Transfer 653,645 (3,645) 650,000 - 650,000
653,645 (3,645) 650,000 - 650,000
Parks SDC Fund
Transfer 3,823,770 (522,434) 3,301,336 - 3,301,336
3,823,770 (522,434) 3,301,336 - 3,301,336
Transportation CIP Fund
Capital Improvements 15,572,000 - 15,572,000 - 15,572,000
15,572,000 - 15,572,000 - 15,572,000
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Recommended
Fund Program Proposed Changes Approved Council Changes Adopted
Sanitary Sewer Fund
Investment&Infrastructure 3,027,105 81,299 3,108,404 4,335 3,112,739
Capital Improvements 1,400,000 - 1,400,000 - 1,400,000
Transfer 755,608 (59,945) 695,662 - 695,662
Contingency 155,372 - 155,372 - 155,372
5,338,085 21,353 5,359,438 4,335 5,363,773
Stormwater Fund
Investment&Infrastructure 4,019,042 191,434 4,210,476 3,994 4,214,470
Capital Improvements 3,779,000 - 3,779,000 - 3,779,000
Transfer 1,265,465 (310,014) 955,451 - 955,451
Contingency 271,727 - 271,727 - 271,727
9,335,234 (118,580) 9,216,654 3,994 9,220,648
Water Quality/Quantity Fund
Transfer 20,079 (20,079) - - -
20,079 (20,079) - - -
Water Fund
Investment&Infrastructure 11,300,326 809,220 12,109,546 (32,095) 12,077,450
Transfer 20,246,435 (659,253) 19,587,182 - 19,587,182
Contingency 730,037 - 730,037 - 730,037
32,276,798 149,966 32,426,764 (32,095) 32,394,669
Water SDC Fund
Transfer 9,237,747 (423,395) 8,814,352 - 8,814,352
9,237,747 (423,395) 8,814,352 - 8,814,352
Water CIP Fund
Capital Improvements 20,552,000 15,000 20,567,000 - 20,567,000
20,552,000 15,000 20,567,000 - 20,567,000
Water Debt Service Fund
Debt Service 7,207,147 - 7,207,147 - 7,207,147
7,207,147 - 7,207,147 - 7,207,147
Central Services Fund
City Attorney 386,920 - 386,920 - 386,920
City Recorder 530,789 - 530,789 - 530,789
Engagement&Innovation 6,706,222 - 6,706,222 - 6,706,222
Investment&Infrastructure 10,825,690 24,416 10,850,106 - 10,850,106
18,449,620 24,416 18,474,036 - 18,474,036
Information Technology Replacement Fund
Investment&Infrastructure 1,579,930 - 1,579,930 - 1,579,930
Contingency 157,993 - 157,993 - 157,993
1,737,923 - 1,737,923 - 1,737,923
Facilities Replacement Fund
Investment&Infrastructure 1,658,600 - 1,658,600 - 1,658,600
Transfer 619,000 - 619,000 - 619,000
Contingency 227,760 - 227,760 - 227,760
2,505,360 - 2,505,360 - 2,505,360
Public Works Admin Fund
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Recommended
Fund Program Proposed Changes Approved Council Changes Adopted
Investment&Infrastructure 2,785,484 - 2,785,484 129,518 2,915,002
Transfer 916 - 916 - 916
2,786,400 - 2,786,400 129,518 2,915,918
Public Works Engineering Fund
Investment&Infrastructure 5,657,988 - 5,657,988 (111,347) 5,546,640
Transfer 3,204 - 3,204 - 3,204
5,661,192 - 5,661,192 (111,347) 5,549,845
Fleet/Facilities Fund
Investment&Infrastructure 3,681,136 - 3,681,136 - 3,681,136
3,681,136 - 3,681,136 - 3,681,136
Fleet/Vehicle Replacement Fund
Investment&Infrastructure 2,172,486 - 2,172,486 - 2,172,486
Contingency 217,249 - 217,249 - 217,249
2,389,735 - 2,389,735 - 2,389,735
Insurance Fund
Engagement&Innovation 477,000 - 477,000 - 477,000
477,000 - 477,000 - 477,000
Library Donations and Bequests Fund
Transfer 600,045 - 600,045 - 600,045
600,045 - 600,045 - 600,045
All Funds
Mayor&City Council 624,628 - 624,628 - 624,628
City Attorney 386,920 - 386,920 - 386,920
City Recorder 530,789 - 530,789 - 530,789
Engagement&Innovation 19,266,609 - 19,266,609 - 19,266,609
Investment&Infrastructure 68,379,650 2,884,760 71,264,410 (36,814) 71,227,596
Police 28,523,286 114,392 28,637,678 - 28,637,678
Capital Improvements 55,801,895 15,000 55,816,895 - 55,816,895
Transfer 53,294,997 (2,267,454) 51,027,543 - 51,027,543
Debt Service 9,966,016 - 9,966,016 - 9,966,016
Contingency 3,807,535 - 3,807,535 - 3,807,535
240,582,325 746,698 241,329,023 (36,814) 241,292,209