03/04/1997 - Packet City of Tigard, Oregon
Budget Committee Orientation
March 4, 1997 6:30 pm
Agenda
1)Roll call and Introductions
?)Budget Committee Authority and Responsibility
a) Local Budget Law
b) Approval of Tax Levy
c) Approval of Budget
3)Budget Process
a) Budget Officer Proposal
b) Committee Deliberations
c) Recommendation to City Council
4)City Financial Structure
a) Funds/Revenues
b) Programs/Expenditures
)City Financial Position
a) June 30, 1996 Financial Report
b) January 1997 Year to Date
6)Long Range Financial Plan
a) Tax Base Measure and Plan
7)Measure 47
a) Important sections
b) Post Measure 47 Plan
c) Update on legislation
8)Tentative Budget Calendar,
a) 'Social Services/Arts and events Hearing
b) Proposed budget presentation
c) Deliberation and iecommend6tion,
d) Adoption
9)E lection of Officers,Chair and Secretary
10)Adjourn
r
City of Tigard
1997/98 Budget Committee
� Orientation
� t t
Agenda
� • Budget Committee Authority/Responsibility
• Budget Process
• City Financial Structure/Position
• Long Range Financial Plan
• Measure 47
� • Tentative Calendar/Future Meetings
c � �
Budget Committee
Authority Remonsibility
� • Local Budget Law Hear Public
ORS 294.305-294.565 Testimony.
• All members have Consider proposed
equal authority. budget.
• Approve level of tax. Request more
• Establish total information if needed.
� Expenditures in each
fund.
• Approve Budget
t� C
t
Budget Process
• Budget Instructions
• Department Requests 2
• Officer Proposal
• Committee 6.15
Deliberations
w
• Committee
Recommendation
• Council
Hearing/Adoption
City Financial Structure
� • Revenues/Funds
• Expenditures/Programs
• DedicatedFunds
• General Fund
• Department Organization
t
• Cash and Investments
� c
City Financial Position
� June 30, 1996 Comprehensive Annual
Financial Report.
• January 1997 Year to Date.
c
t ( �
City of Tigard, Oregon
Comparative Schedule of Revenues
For the Period Ending January 31, 1997
YEAR % SINC/ %INC/
GENERAL FUND REVENUE BUDGET TO DATE VARIANCE BUDGET FY 95/96 (DEC) (DEC)
Taxes 6,439,200.00 5,563,298.79 -875,901.21 86.40% 3,907,715.82 1,655,582.97 42.37%
Other Agencies 1,999,950.00 1,359,673.26 -640,276.74 67.99% 990,464.38 369.208.88 37.284'o
Fees and Charges 713,000.00 418,983.40 -294,016.60 58.760/6 954,305.52 -535,322.12 -56.1090
Court Fines 280,000.00 198,630.43 -81,369.57 70.94% 171,521.54 27,108.89 15.809'0
Franchise Fees 1,662,300.00 475,171.49 -1,187,128.51 28.59% 520,790.60 -45,619.11 -8.76%
Use of Money/Property 216,200.00 123,030.62 -93,169.38 56.91% 142,488.13 -19,457.51 -13.66%
Other Revenue 27,200.00 12,757.73 -14,442.27 46.90% 164,143.81 -151,386.08 -92.2340
TOTAL GF REVENUE 11,337,850.00 8,151,545.72 -3,186,304.28 71."% 6,851,429.80 1,300,115.92 18.98%
07-Feb-97
City of Tigard, Oregon
Supporting Schedule of Revenues - Building Fund 29
For the Period Ending January 31, 1997
1996-97 YEAR % $INC % INC
BUILDING FUND REVENI) - BUDGET TO DATE_VARIANCE BUDGET FY 95/96
Fees and Charges
29 0000 431000 PLUMBING PERMiTs 110,550.00 106,883.85 3,666.15 96.68% 0.00 106,883.85 100.00%
290000 431010 MECHANICAL PERMITS 38,700.00 30,107.85 8,592.15 77.80% 0.00 30,107.85 100.00%
290000 432000 BUILDING PERMITS 364,400.00 321,445.43 42,954.57 88.21% 0.00 321,445.43 100.00%
290000 433000 BUILDING PLAN CIIECK 205,670.00 145,949.66 59,720.34 70.96% 0.00 145,949.66 100.0090
290000 433010 EROSION CNTRL PLAN C 11,460.00 9,389.15 2,070.85 81.93% 0.00 9,389.15 100.00%
290000 433020 FIRE LIFE SAFETY PLAN 52,380.00 42,684.87 9,695.13 81.49% 0.00 42,684.87 100.00%
290000 433030 MECHANICAL PLAN CHE 5,340.00 8,564.82 -3,224.82 160.39% 0.00 8,564.82 100.00%
290000 433050 PLUMBING PLAN CHECK 9,820.00 6,286.96 3,533.04 64.02% 0.00 6,286.96 100.00%
290000 433060 CDC REVIEW FEES 0.00 3,962.50 -3,962.50 100.00% 0.00 3,962.50 100.00%
290000 441001 SEWER INSPECTION FEE 13,600.00 7,900.00 5,700.00 58.09% 0.00 7,900.00 100.00%
-- — - ----- -
Total: Fees and Charges - 683,175.09 128 744.91 84.14% 0.00 683 175.09 100.00%
--_ ---
Use of
Money/Property
29 0000 470000 INTEREST EARNINGS 12,000.00 7,419.43 4,580.57 61.83% 0.00 7,419.43 100.00%
Total: Use of Money/Propert 11,0Q0.00-7.419.43 4,580.57 _ 61.83% 0.00___7 419,43 100.00%g__
TOTAL REVENUES 8231920.00 6907594.52 133,325,48 83.82% _-_0,00_ 690,594.52 100.00%
07-Feb-97
City of Tigard, Oregon
Monthly Expenditure Report
For the Period Ending January 31, 1997
YEAR % 51NC/ %INC/
EXPENDITURES BUDGET TO DATE VAR1i1NCE BUDGET FY 95/96 (DEC) (DEC)
Police 5,113,068.00 2,612.389.28 2,500,678.72 0.51 2,532,043.48 80,345.80 0.03
Library 1,326,713.00 731,520.88 595,192.12 0.55 614,575.53 116,945.35 0.19
Social Services 87,500.00 68,000.00 19,500.00 0.78 73,286.84 -5,286.84 -0.07
Parks Maintenance 449,381.00 221,781.18 231,738.82 0.49 185,390.48 36,390.70 0.20
Community Services 6,976,662.00 3,633,691.34 3,347,109.66 0.52 3,405,296,33 228,395.01 0.07
Administration 229,434.00 118,335.03 115,723.42 0.52 115,959.30 2,375.73 0.02
Property Management 212,646.00 88,759.16 123,886.84 0.42 89,373.50 -614.34 -0.01
Sanitary Sewer 438,410.00 239,752.60 198,665.06 0.55 152,182.58 87,570.02 0.58
Shops Services 131,802.00 75,204.63 56,597.37 0.57 69,149.23 6,055.40 0.09
Stone Relief 170,250.00 1,727.64 168,522.36 0.01 0.00 1,727.64 0.00
Storm Sewer 385,428.00 179,329.78 206,410.66 0.47 134,248.68 45,081.10 0.34
Streets 583,671.00 312,896.01 270,774.99 0.54 294,689.47 18,206.54 0.06
Water Dept 3,332,045.00 1,765,944.17 1,557,397.01 0.53 1,444,119.10 321,825.07 0.22
Public Works 5,483,686.00_ 2,781,949.02 2,697,977.71 0.51 2,299,721.86 482,227.16 0.21
Administration 439,349.00 235,163.68 205,104.31 0.54 88,959.39 146,204.29 1.64
Advance Planning 297,291.00 173,252.20 124,038.80 0.58 107,185.60 66,066.60 0.62
Building Inspection 685,079.00 392,414.25 292,664.75 0.57 407,594.49 -15,180.24 -0.04
Current Planning 308,663.00 132,144.91 176,518.09 0.43 118,688.23 13,456.68 0.11
Engineering 908,366.00 389,439.11 518,926.89 0.43 404,523.86 -15,084.75 -0.04
Street Lights 403.000.00 157,874.79 245,125.21 0.39 141,323.58 16,551.21 0.12
Development Services 3,041,74&00 1,480,288.94 1,562,378.05 0.49 1,268,275.15 212,013.79 0.17
City Administration 415,206.00 208,122.18 207,083.82 0.50 203,427.23 4,694.95 0.02
Mayor&City Council 108,832.00 32,830.34 76,001.66 0.30 28,793.86 4,036.48 0.14
Personnel 312,205.00 147,613.01 164,591.99 0.47 157,533.65 -9,920.64 -0.06
Visioning 55.900.00 15,406.40 43.429.81 0.28 0.00 15,406.40 0.00
Accounting 483,211.00 294,825.95 188,385.05 0.61 234,579.27 60,246.68 0.26
Computer S.stems 276,423.00 122.563.69 153,887.61 0.44 86.542.51 36,021.18 0.42
Finance 127,303.00 69.755.09 57,547.91 0.55 73,335.69 -3,580.60 -0.05
Municipal Court 184,481.00 90,135.19 94,345.81 0.49 69,914.24 20,220.95 0.29
Office Senices 207.309.00 140,400.93 66,908.07 0.68 124,670.60 15,730.33 0.13
Records 122.467.00 54,702.56 67,764.44 0.45 52,168.16 2.534.40 0.05
Risk Management 316.663.00 206,115.00 110,548.00 0.65 139,122.29 66,992.71 0.48
Policy and.administration 2,610,000.00 1,382,47034 1,230,494.17 0.53 1,170,087.50 212,382.84 0.18
City Wide Support 286,395.00 139,386.30 147.008.70 0.49 114,622.64 24,763.66 0.22
City.-knomey 200,000.00 63,450.78 136,549.22 0.32 124,763.13 -61,312.35 -0.49
City Wide Support 486,395.00 202,837.08 283,557.92 0.42 239,385.77 -36,548.69 -0.15
TOTAL OPERATING 18,598,491.00 9,481,236.72 9,121,517.51 0.51 8,382,766.61 1,098,470.11 0.13
0'-Feb-9'
City of Tigard, Oregon
Balance Sheet by Fund Type as of January 31, 1997
Special Capital Trust General General Long
Description General Revenue Debt Semice Projects Enterprise and Agency Fixed Assets Term Debt Total
ASSETS
Cash and Investments 6,778,722 4,846,154 1,315,445 1,933,701 15,714,402 6,731,990 37,320,404
Accounts receivable 104,961 422,206 527,167
Property taxes receivable 104,301 36,408 3,868 0 144,577
Assessment liens receivable 188,869 1,641,642 3,939 1,934.350
Accrued interest on delinquent assessments 59,276 59,276
Prepaid insurance 76,430 76,430
Inventory 51,328 144,950 196,278
Fixed assets,net 31,364,152 10,940,396 42.304,547
Amount to be provided for retirement of debt 10,965,722 10,965,722
Totals 7,115,742 5,035,023 3,052,771 1,937,569 47,649,548 6,731,980 10,94(),396 10,965,722 93,428,750
LIABILITIES& FUND BALANCE
Accounts payable and accrued liabilities -118,084 -109,487 0 -961,190 -1,199,761
Cudnmer deposits -142,950 -63,396 -162,954 -369,300
Deferred revenues -131,987 -188,869 -45,554 -4,628 -3,839 -374,877
Assessment liens receivable -1,641,642 -1,641,642
Accrued Interest on delinquent assessments -59,276 -59,276
Accrued vacation payable -94,774 -370,722 -465,496
Deferred compensation payable -6,731,990 -6,731,980
Bond anticipation notes payable -4,095.000 -4,OR5,000
Bonds payable -5,350,000 -5,350000
Special assessment bonded debt 1,160,000 1,160,0(10
Investment in General Fixed Assets -10!940,396 -10,940,396
Retained earnings -5,940,479 -5.940,479
Contributed capital -3R,743,71 R -I R,743,71 R
Fund balance -4,197,570 -4,246,561 -397,102 -1,792.974 205,107 -10.419,001
F,xcess of Rev(Exp) -2,525,150 -426,711 -919,196 -140,067 -1,947,700 -5,95R,825
a
Totah -7,115,742 -5,035,023 -3,052,771 1,937,569 -47,649,548 -6,731,980 -1(1,9411,396 -10,965,722 93,428,750
Long Range Financial Plan
� Original 1994 five
year plan.
• 1994 Tax Base.
• Police and Library
FTE.
• Projected 200 1 ending
� balances.
( 4
Measure 47
• Reduces Property Tax Revenue by
estimated $2,000,000 per year.
• Requires voter approval for fee increases.
• Requires votes on annexation tax increases.
• Gives priority to public safety and
� education.
• Prevents future tax base increases.
� c �
Measure 47, Oreron 1996 General Election
PROPERTY TAX REDUCTION ACT
BE IT ENACTED BY THE PEOPLE OF (3) (a) On and after the
THE STATE OF OREGON: effective date of this section, there shall be
no new or additional ad valorem property tax
Paragraph 1. The Constitution of the State levies again re grope unless the
of Oregon is amended by creating new question of the levy has been approved by
sections 11 g, 11 h, 11 i, and 11 j to be added not less than fifty percent (50%) of voters
to and made part of Article XI and to read: voting in a general election in an even
01 � numbered year, or other election in which
Section 11 st. Notwithstanding Sectior.If, not less than fifty percent (501/6)of the
Article I, Section T.-Article IX, Section 11, registered voters eligible to vote on the
Article 11, or any other provision of this question cast a ballot.
Constitution:
(b) Nothing in this
(1) Except as pr 'ded in subsection shall affect taxes levied for the
subsections an�f this section, ,w repayment of bonded indebtedness approved
the ad valorem property tax on eac roe by voters in an election held prior to the
for the tax year 1997-98, excluding the effective date of this Act, or the issuance of
portion of the tax that is levied to pay refunding bonds to pay such bonded
bonded indebtedness or interest thereon, indebtedness. This subsection shall not
shall not exceed the lesser of the following: require voter approval for the issuance oC or
(i) the ad valorem property tax on the same the levy of taxes to pay, bonds issued to
property for the tax year ending June 30, refund bonds issued in conformance with this
1996, reduced by ten percent (1(M), or subsection. s
(ii) the ad valorem property tax on the same SIS r'"
property for the tax year ending June 30, (c) For purposes of this
1995 Article, capital construction and
improvements for which bonded
(�) (a) For tax years indebtedness may be authorized shall not
followine tax year 1997-98, except as include maintenance and repairs,
the need for
provided in subsections (3), (4), and (5) of which could reasonably be anticipated,
this section, the ad valorem property tax on supplies and equipment which are not
each property shall not exceed the tax for the intrinsically part of the structure, but shall
previous year, plus three percent (3%). include public safety and law enforcement
vehicles with a projected useful life of not
(b) The portion of the less than five years or the period established
property tax that is levied on each property for repayment of the bonds, whichever is
for the payment of bonded indebtedness or greater.
interest thereon is exempted from the three
percent (3%) annual increase limitation set (c) The ballot title of a
forth in (a) of this subsection. bond measure which is subject to this section
Page 1 °Wncu"'m
- a -
"loo
shall include a reasonably detailed, simple property tax attributable to the new or
and understandable description as to the use additional improvements is determined, the
of the proceeds and the approximate ad valorem property tax attributable to the
percentage each use is of the whole. improvements may be increased in
subsequent tax years in the manner allowed
(d) If an election is .
conducted by mail and includes a question, under subsection(2) of this section.
the approval of which would result in a new For the purposes of this subsection,
or additional ad valorem property tax levy "improvements" mean new construction,
against real property, the front of the outer reconstruction or major additions,
envelope mailed to electors shall be clearly remodeling, renovation or rehabilitation of
and boldly printed in red with the following real property including siting, installation or
statement: CONTAINS VOTE ON rehabilitation of manufactured structures, but
PROPOSED TAX-INCREASE. shall not include minor construction or
(e) When an election gam' on-going maintenance and repair.
includes a question regarding a new or (b) In the event a
additional ad valorem property tax levy, property is rezoned, resulting in a higher
elections officers shall provide a timely assessed valuation, ad valorem property
notice of deadlines for the fling of voters taxes on that property may be increased in
pamphlet statements to each person who has excess of the limitation set forth in
requested in writing that they receive such subsection (2) of this section, except the tax
notices. shall not exceed the average ad valorem
(4) . (a) In the event a property taxes paid on similar properties
similarly valued and located in the same
property is improved during or after the taxinst code area, and the ad valorem
1994-199 tax year, the ad valorem property property tax increase exceeding three
taxes on that property may be increased, by percent (3%) per annum shall not be in effect
reason of such improvements, in excess of
the three percent (3%) limitation of until the first tax year after the property is
actually used in a manner or for a purpose
subsection (2) of this section, except that the consistent with the new zoning unless the
tax shall not exceed the lesser of(i) the Zone change was requested in writing by the
average ad valorem property taxes paid on property owner(s).
similar properties similarly valued and
located in the same taxing code area, or(ii) If prior to the effective date
the ad valorem property taxes on the of this Act the ad valorem property taxes on
property without regard to the new or a property have been increased due to a zone
additional improvements, plus the ad change not requested by the owner of the
valorem property taxes on the improvements property, and the property has not been used
at the same dollar to value ratio as paid on in a manner or for a purpose consistent with
the property without theimprovements. the new zoning, and there has not been a
Once the new improvements are
transfer of ownership, the property shall be added to a property and the ad valorem reassessed for the tax year 1997-98consistent with the zoning effective
Page 2 a+AXfXMZVA7.1XX
t
immediately prior to the unrequested zone registered voters eligible to vote in the
change or the actual use of the property, election cast a ballot, and
whichever results in the greater tax.
Thereafter, the tax may be increased only (B) the increased
within the limitations of this Act until there is tax on the property does not exceed the
a transfer of ownership or the property is average ad valorem property tax paid on
used in a manner consistent with the new similar property similarly valued in the same
zoning. Transfer of ownership by inheritance taxing code area.
shall not be considered transfer of ownership
for purposes of this subsection. (5) For the first year following
disqualification for exemption or special
(c) If a property is assessment, or in the event a property is
subdivided into two or more separate added to the assessment and tax rolls as
parcels, the tax en-each newly created parcel omitted property, ad valorem property taxes
shall not exceed the average tax paid on on that property may be increased in excess
property similarly valued to the newly of the three percent (3%) increase limitation
created parcel and located in the same taxing set forth in subsection(2)of this section,
code area. except the tax shall not exceed the average
ad valorem property taxes paid on similar
(d) If there is a lot line property similarly valued in the same taxing
adjustment between existing, adjacent code area.
properties that does not create a new lot of
record, the tax on each newly created parcel (6) In no case shall the assessed
shall be adjusted according to any increase or valuation of any property exceed its real
decrease in value, but the combined ad market value.
No'f Se`'r
valorem property tax on the properties shall (7) If it is necessary to all Z-VCZ,"n~�
not be increased more than is permitted
under subsection (2) of this section for the among oolitical subdivisions of the state, or
tax year in which the lot be adjustment is ,� departments or agencies within those
taken into account. tie political subdivisions, any revenue reductions
resulting from this Act, redistribution of off'
(e) If a property is placed �,�'0 revenues shall be done in a manner so ast✓/
in a di:Terer:t taxing code area, the ad (i) priortize public safety.and public
valorem property tax on that property may education, and (ii) minimize any loss of local
be increased in excess of the limitation set control of cities and counties to state
forth in subsection (2) of this section if govemment.
(A) The taxing (8) (a) No government
district annexation that resulted in the product or service that on or after June 30,
property being placed in the different taxing 1995 was wholly or partially paid for by ad
code area was approved by a majority of valorem property taxes, shall be shifted,
voters casting a ballot in a general election in transferred, or otherwise converted so as to
an even numbered year or other election in be wholly or partially paid for by a fee,
which not less than fifty percent (50%) of the assessment, or other charge except state
Page 3 OURTSaJX-AT oc
income taxes, without prior voter approval. Section I h. The Legislative
If such a shift, transference or conversion of Assembly may adopt and amend legislation
a property tax to a fee, assessment, or other to implement the provisions of sections l Ig
charge except state income taxes, occurred and I 1 h of this Article.
without voter approval after June 30, 1995
and prior to the effective date of this Act, for Section 11'. SEVERABUTY of
tax year 1997-98 and subsequent years, the Sections l Ig, l I and l I of this Article. If
ad valorem property tax on each such any portion, clause or phrase of Sections
property, the owner or user of which l Ig, l I and 11 i of this Article is for any
continues to be subject to such a fee, reason held to be invalid or unconstitutional
assessment, or other charge except state by a court of competent jurisdiction, the
income taxes, shall be deceased by an remaining portions, clauses or phrases shall
additional amount equal to the portion of the not be affected but shall remain in full force
fee,-assessment,mrother charge which was and effect.
formerly paid through property taxes until
such time as-voters approve the fee,
assessment, or other charge.
(b) The limitations of(a)
of this subsection shall not apply to a new or
increased fee, assessment or other charge
the imposition or enactment of which directly
results in an equal or greater offsetting
reduction in property taxes levied in the
same taxing district, providing that the
reduction is in addition to the reductions and
Iimitations set forth elsewhere in this Act.
Section 11 h. Whereas some property
owners may prefer not to have their property
taxes reduced by this Act, and voluntarily
would provide support for public schools in
excess of the limitations of this Act, to
facilitate their doing so, the state legislature
shall adopt legislation to implement a
mechanism whereby a property owner may
conveniently make an annual, voluntary
contribution in conjunction with property tax
payments, and designate the school or other
public entity to which the additional revenue
shall be disbursed as a voluntary
contribution.
Page 4 �
Measure 47 Impact on Long
Term Plan
� • Target ending fund balance in 200 1 .
• Reduction in expenditures .
• Reduction in staffing.
t
t � i
Measure 47 Update
Outstanding Issues
� • Amount of Revenue Loss
• Allocation of loss among Jurisdictions.
• Allocation of loss to Public Safety.
• Fees and Charges and shift provisions.
• Annexations
t
• New and replacement levies.
c c c
Budget Calendar
� • Social/Arts hearing meeting.
• Presentation of Proposed Budget.
• Deliberation of budget meetings.
• Dates and Times.
t
40,,,, City of Tigard, Oregon
Comparison of Measure 47 and HJR 85
March 18, 1997
M 47 HJR 85
Type of system Tax bill system Rate based
Tax Cut 1995/96 tax less 10% 1997/98 levy less 17%
Tax Cap Tax 3% increase/yr. AN 3% increase/yr.
Outstanding Bonds Exempt Exempt
Vote Requirement General or Double Majority General or Double Majority
Fees and Charges Vote Requirement Vote Requirement
Priority Public Safety and Ed. State backfill Education
Annexation Vote Required Not Mentioned
New Levies Maybe Up to five years for operations
New Construction Similar tax as other property A/V to Market ratio
City of Tigard Loss $2,500,000 or$1,000,000 $750,000
,00"0�1 , ,
f,w"k, City of Tigard, Oregon
Tentative
Budget Calendar for 1997/98 Fiscal Year
December 18, 1996 Budget Kick off with Exec Staff
January 8, 1997 Six month expenditures distributed
January 31, 1997 Projections of Rev/Expend through 6/30/97 due to Fin
February 14, 1997 Budget requests due to Finance
March 4, 1997 Budget Committee Orientation
March 10, 1997 Delivery of Requested budget to City Administrator
M , 997 Public Hearing on Arts/Social funding requests
April 15, 1997 Legislature completes M 47 Implementing statutes
April 28, 1997 City Administrator completes Proposed budget
May 5, 1997 Budget Committee #1
May 12, 1997 Budget Committee #2
May 19, 1997 Budget Committee #3
May 25, 1997 Budget Committee #4
May 30, 1997 First notice of approved budget to Tigard Times
J!_rne 24, 1997 Council Budget Adoption
WASHINGTON COUNTY VOTER PAMPHLET
City of Tigard Measure No. 34-26
BALLOT TITLE Reach Oregon Police service standard of 1.5 officers/1,000
population.
ESTABLISHES AN UPDATED TAX BASE FOR THE CITY During the last four years, the Library has seen a 59%
OFTIGARD' increase in circulation with a 32%Increase in service area
population. To maximize resources, the Library has In.
GUESTIiON;Shall the City of Tigard be authorized atax base creased use of volunteers by 60%since 1990.The updated
4-sk496;000'beginning'Jufy-t..19967 Tax Base would:
SUYillIARYisince-1980,Ahe Gr1y has developedandoper-
• Maintain Library Services including:senior citizen outreach
ated'wi hin-S-year financial plans. June 30;1996 is the end programs, children's story times and activities, reference
of this 6-yearpedocL services and open 7 days and 4 evenings each week
The City's population Is expected to Increase over 25%
K approved.the proposed tax base will take effect July t, by the end of the next 5-year financial period As Tigard's
1996:and allow the City to:. infrastructure"ages"and population grows,more empha-
Add.Police personnel tar maintain: sis will be placed on caring for and maintaining our re-
Cat-and response investigations sources and continuing to provide prompt response to
Neighborhood Watch and paw public inquires.K approved,the updated Tax Base would:
Drug and traffic enforcement Provide support in Fleet and Facility Maintenance and Cus-
Sc hoot Resource Officers. tomer Service.
Add full-time gang enforcement to Police Services. TAX RATE
• MairitaimMmryServices indudutg
SenioG.citizen outreach programs If approved,the 1996/97 estimated Tax Base rate would be
ts'sstory timesgnd'aetivities $237/$1,000 of assessed value. This rate would be less than
Referer>ice services �: most other cities of comparable size in the Portland metropofi-
«; tan area
r: OperT,days a weekartd.4evenings_:
•. Provide support in Fleet and Facility Maintenance.and FINANCIAL ASSUMPTIONS
CuslomecService..;: City of Tigard has operated on a series of 5-year financial
• Maintain.stable funding for other current city-wide serve plans.At the beginning of each 5-yearcycle,since 1980,voters
ices: have approved a tax base for the 5-year period. Each approval
The proposed tax baser is estimated to result rota tax rate has been based on a commitment by the Tigard Council that it
increase from$1.77 to$2:37 per$1,000 of assessed value. would not return to the voters for a tax base request until the
The Citys current tax base is$4,267,990. end of the 5-year period &GO/96 is the end of the current
This tape
levyis sub' to the limits ofsectior 11b,Article 5-year period. If approved,this measure would be effective on
: J
Xr of`the Oregon.Constitution and the revenues raised will 7/1/96.
be used focgovemmental•purposes other than schools. The Council is assuming the loss of approximately$600,000
Approval of this measure would not reduce the property of state shared revenues per year during the next 5-year cycle.
tax collections of other noruchool district units of govern- This assumption is being made before action has been taken
meat available under the provisions of section 11 b,Article by the State Legislature. h appears that state shared revenues
well be discontinued to sties in 1995. If this assumption
XI of the Oregon Constitution and implementing legislation.
changes with the unexpected continuation, or partial continu-
The estimated tax cost for this measure is an ESTIMATE ation, of shared revenues after 1995, Council will extend the
ONLY based on the best information available from the 5-year commitment to voters based on the amount of shared
county assessor at the time of estimate. revenues received by the City.
SUMMARY
EXPLANATORY STATEMENT Majority of the updated Tax Base is designed to maintain and
Citizens of Tigard will be given the opportunity to consider enhance Police service. The Tax Base would also support
an updated Tax Base at the November 8th General Election. Library services,fleet and grounds maintenance and customer
The City Council unanimously voted to submit this Tax Base service assistance. If approved,this measure would be effec-
to the voters. -
five on 7/1/96.
Police protection would receive about 66%of the pro- Respectfully submitted,
,00R,00sed increase. Police calls for service have Increased John Schwartz.Mayor
.i4.6% and traffic accidents have increased 78% since City of Tigard
1990.The updated Tax Base would:
• Maintain Police programs such as Community Policing,
Neighborhood Watch, neighborhood patrols, active drug
enforcement and school D.A.R.E. programs, traffic en-
forcement, investigations, and School Resource Officers.
• Enhance Police services by adding full-time gang enforce-