HomeMy WebLinkAboutResolution No. 25-23 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 25-23
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 2026.
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 26, 2025, May 12, 2025 and May 19, 2025, 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, 2025 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 19,2025,
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 Valley 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 17,2025,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 2025-26 as approved by council following the budget
hearing on June 17,2025.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1, 2025, are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee on
May 19,2025 with adjustments made by council during the hearing on June 17,2025.
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$2,587,000 for debt service
on general obligation bonds; and that these taxes are hereby imposed and categorized for tax
year 2025-26 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 Levy
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,587,000
RESOLUTION NO.25-?,?
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This ` day of 3 Ul.i'N-e 2025.
Mayor-City of Tigard
A 1"1EST:
City ecorder-City of Tigard
RESOLUTION NO. 25-23
Page 2
EXHIBITA-SCHEDULE OF APPROPRIATIONS
Budget Committee City Council
Fund Program Proposed Changes Approved Changes Adopted
100-GENERAL FUND 53,388,788 143,635 53,532,423 - 53,532,423
105- MAYOR&COUNCIL 529,290 (17,250) 512,040 - 512,040
200- ENGAGEMENT&INNOVATION 11,025,339 160,885 11,186,224 - 11,186,224
300- INVESTMENT&INFRASTRUCTURE 6,972,235 - 6,972,235 - 6,972,235
400- POLICE 25,803,898 - 25,803,898 - 25,803,898
850- TRANSFERS OUT 7,676,912 - 7,676,912 - 7,676,912
880- CONTINGENCY 1,381,115 - 1,381,115 - 1,381,115
200-GAS TAX FUND 7,602,287 (465,725) 7,136,562 - 7,136,562
300- INVESTMENT&INFRASTRUCTURE 4,351,287 (465,725) 3,885,562 - 3,885,562
850- TRANSFERS OUT 3,251,000 - 3,251,000 - 3,251,000
205-CITY GAS TAX FUND 1,766,661 - 1,766,661 - 1,766,661
850-TRANSFERS OUT 1,766,661 - 1,766,661 - 1,766,661
207-TRANSPORTATION TNC FUND 100,993 - 100,993 - 100,993
850- TRANSFERS OUT 993 - 993 - 993
880- CONTINGENCY 100,000 - 100,000 - 100,000
210-TRANSIENT LODGING TAX FUND 415,260 95,000 510,260 - 510,260
200- ENGAGEMENT&INNOVATION 49,760 - 49,760 - 49,760
300- INVESTMENT&INFRASTRUCTURE 0 95,000 95,000 - 95,000
850- TRANSFERS OUT 365,500 - 365,500 - 365,500
212-TIGARD CET FUND 1,265,981 - 1,265,981 - 1,265,981
300- INVESTMENT&INFRASTRUCTURE 1,250,000 - 1,250,000 - 1,250,000
850-TRANSFERS OUT 15,981 - 15,981 - 15,981
220-ELECTRICAL INSPECTION FUND 265,554 - 265,554 - 265,554
850- TRANSFERS OUT 265,554 - 265,554 - 265,554
230-BUILDING FUND 4,043,373 - 4,043,373 - 4,043,373
300- INVESTMENT&INFRASTRUCTURE 3,929,347 - 3,929,347 - 3,929,347
880- CONTINGENCY 114,026 - 114,026 - 114,026
240-CRIMINAL FORFEITURE FUND 701,539 - 701,539 - 701,539
400- POLICE 700,000 - 700,000 - 700,000
850- TRANSFERS OUT 1,539 - 1,539 - 1,539
260-URBAN FORESTRY FUND 250,933 - 250,933 - 250,933
850- TRANSFERS OUT 250,933 - 250,933 - 250,933
270-PARK AND RECREATION FUND 6,130,717 (201,059) 5,929,658 - 5,929,658
300- INVESTMENT&INFRASTRUCTURE 5,956,826 (201,059) 5,755,767 - 5,755,767
880- CONTINGENCY 173,891 - 173,891 - 173,891
280-POLICE LEVY FUND 2,692,117 - 2,692,117 - 2,692,117
400- POLICE 2,621,472 - 2,621,472 - 2,621,472
880- CONTINGENCY 70,645 - 70,645 - 70,645
350-GO DEBT SERVICE FUND 2,457,929 - 2,457,929 - 2,457,929
700- DEBT SERVICE 2,457,929 - 2,457,929 - 2,457,929
400-FACILITIES FUND 9,615,000 - 9,615,000 - 9,615,000
800- CIP 9,615,000 - 9,615,000 - 9,615,000
405-TRANSPORTATION DEVELOPMENT TA) 2,383,098 - 2,383,098 - 2,383,098
850- TRANSFERS OUT 2,383,098 - 2,383,098 - 2,383,098
411-UNDERGROUND UTILITY FUND 31,933 - 31,933 - 31,933
850- TRANSFERS OUT 31,933 - 31,933 - 31,933
412-STREET MAINTENANCE FEE FUND 4,744,227 586,553 5,330,780 - 5,330,780
800- CIP 4,675,000 - 4,675,000 - 4,675,000
850- TRANSFERS OUT 69,227 586,553 655,780 - 655,780
415-TRANSPORTATION SDC FUND 4,287,899 - 4,287,899 - 4,287,899
850- TRANSFERS OUT 4,287,899 - 4,287,899 - 4,287,899
420-PARKS CAPITAL FUND 5,296,667 - 5,296,667 - 5,296,667
800- CIP 5,296,667 - 5,296,667 - 5,296,667
425-PARKS SDC FUND 2,665,076 - 2,665,076 - 2,665,076
850- TRANSFERS OUT 2,665,076 - 2,665,076 - 2,665,076
460-TRANSPORTATION CIP FUND 16,126,890 - 16,126,890 - 16,126,890
800- CIP 16,126,890 - 16,126,890 - 16,126,890
EXHIBIT A-SCHEDULE OF APPROPRIATIONS
Budget Committee city Council
Proposed Approved Adopted
Fund Program Changes Changes
500-SANITARY SEWER FUND 8,044,378 (49,600) 7,994,778 - 7,994,778
300- INVESTMENT&INFRASTRUCTURE 3,384,878 (49,600) 3,335,278 - 3,335,278
800- CIP 702,500 - 702,500 - 702,500
850- TRANSFERS OUT 3,807,000 - 3,807,000 - 3,807,000
880- CONTINGENCY 150,000 - 150,000 - 150,000
510-STORMWATER FUND 11,748,955 (116,793) 11,632,162 - 11,632,162
300- INVESTMENT&INFRASTRUCTURE 4,132,955 (116,793) 4,016,162 - 4,016,162
800- CIP 6,654,000 - 6,654,000 - 6,654,000
850-TRANSFERS OUT 712,000 - 712,000 - 712,000
880- CONTINGENCY 250,000 - 250,000 - 250,000
530-WATER FUND 31,601,598 (493,701) 31,107,897 - 31,107,897
300- INVESTMENT&INFRASTRUCTURE 12,425,915 (493,701) 11,932,214 - 11,932,214
850-TRANSFERS OUT 18,445,646 - 18,445,646 - 18,445,646
880- CONTINGENCY 730,037 - 730,037 - 730,037
531-WATER SDC FUND 5,763,785 - 5,763,785 - 5,763,785
850-TRANSFERS OUT 5,763,785 - 5,763,785 - 5,763,785
532-WATER CIP FUND 16,370,000 - 16,370,000 - 16,370,000
800- CIP 16,370,000 - 16,370,000 - 16,370,000
533-WATER DEBT SERVICE FUND 7,207,646 - 7,207,646 - 7,207,646
700- DEBT SERVICE 7,207,646 - 7,207,646 - 7,207,646
600-CENTRAL SERVICES FUND 17,429,028 - 17,429,028 - 17,429,028
150-CITY RECORDER/RECORDS 526,626 - 526,626 - 526,626
160-CITY ATTORNEY 384,541 - 384,541 - 384,541
200- ENGAGEMENT&INNOVATION 6,051,209 - 6,051,209 - 6,051,209
300- INVESTMENT&INFRASTRUCTURE 9,967,971 - 9,967,971 - 9,967,971
700- DEBT SERVICE 498,681 - 498,681 - 498,681
605-INFORMATION TECH REPLACEMENT 339,005 - 339,005 - 339,005
300- INVESTMENT&INFRASTRUCTURE 309,005 - 309,005 - 309,005
880- CONTINGENCY 30,000 - 30,000 - 30,000
615-FACILITIES REPLACEMENT FUND 1,649,000 - 1,649,000 - 1,649,000
300- INVESTMENT&INFRASTRUCTURE 550,000 - 550,000 - 550,000
850- TRANSFERS OUT 1,099,000 - 1,099,000 - 1,099,000
630-PUBLIC WORKS ADMIN FUND 2,915,977 - 2,915,977 - 2,915,977
300- INVESTMENT&INFRASTRUCTURE 2,915,977 - 2,915,977 - 2,915,977
640-PUBLIC WORKS ENGINEERING FUND 5,885,252 - 5,885,252 - 5,885,252
300- INVESTMENT&INFRASTRUCTURE 5,885,252 - 5,885,252 - 5,885,252
650-FLEET/PROPERTY MANAGEMENT FUNC 3,731,364 - 3,731,364 - 3,731,364
300- INVESTMENT&INFRASTRUCTURE 3,441,364 - 3,441,364 - 3,441,364
850- TRANSFERS OUT 290,000 - 290,000 - 290,000
655-FLEET/VEHICLE REPLACEMENT 1,402,000 - 1,402,000 - 1,402,000
300- INVESTMENT&INFRASTRUCTURE 1,402,000 - 1,402,000 - 1,402,000
660-INSURANCE FUND 477,000 - 477,000 - 477,000
200- ENGAGEMENT&INNOVATION 477,000 - 477,000 - 477,000
980-LIBRARY FUND 220,046 - 220,046 - 220,046
850-TRANSFERS OUT 220,046 - 220,046 - 220,046
241,017,954 (501,690) 240,516,265 - 240,516,265
AU Funds
100-POLICY&ADMINISTRATION 1,440,457 (17,250) 1,423,207 - 1,423,207
200-ENGAGEMENT&INNOVATION 17,603,308 160,885 17,764,193 - 17,764,193
300-INVESTMENT&INFRASTRUCTURE 66,875,010 (1,231,878) 65,643,133 - 65,643,133
400-POLICE 29,125,370 - 29,125,370 - 29,125,370
700-DEBT SERVICE 10,164,256 - 10,164,256 - 10,164,256
800-CIP 59,440,057 - 59,440,057 - 59,440,057
850-TRANSFERS OUT 53,369,783 586,553 53,956,336 - 53,956,336
880-CONTINGENCY 2,999,714 - 2,999,714 - 2,999,714
$ 241,017,954 (501,690) $ 240,516,265 - 240,516,265