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City of Tigard - Budget FY 2025 - 2026
11111111 Ticja°rd s 6, i ff. 7°.....-'447.-- "- "N %A j ;...k,4,17JK•.- '1,,,ij " ,, .; �. = r� . : ADOPTED „i wi.:. . 11,., BUDGET S. ii `• if,YT./%:\ . ' _�__a ==- .1 -_ fr• - , r FY 2025-2026 � F, ri: :; ---7.-- ',fr ii..1 y Y •fit. Y P 1•+n)Vy'- ' 1 ikk i 'fir. dt'L4,' POLICE _ D', 1_ n ., -.,..,.„.„. rill -r •t IJ 1 E Z' -T rt f L Table of Contents Budget Message Adopted 7 Budget Members Intro 8 FY 2025-26 Adopted Budget 8 GFOA AWARD 9 Budget Message Proposed 10 Budget in Brief 14 Community Profile 15 Guiding Principals &Goals 16 Tigard at a Glance 20 Where Your Tax Dollars Go Locally 21 Where Tigard's Revenue Comes From 22 Where Does the Money Go? 23 Internal Structure 27 Mayor&Council 28 Budget By Division & Fund 29 Budget By Division & Fund - Part 2 32 Budget By Division & Fund - Part 3 35 City of Tigard Map 37 Reader's Guide 38 Program Organization Chart 46 Program Budget Structure 47 POLICY&ADMINISTRATION 48 MAYOR&COUNCIL 49 MAYOR&COUNCIL (2) 51 CITY ATTORNEY 52 CITY ATTORNEY (2) 54 CITY RECORDER/RECORDS 55 CITY RECORDER/RECORDS (2) 57 ENGAGEMENT& INNOVATION 58 ENGAGEMENT& INNOVATION (2) 59 CITY MANAGEMENT 61 CITY MANAGEMENT(2) 64 DIVERSITY, EQUITY, INCLUSION & BELONGING 65 STRATEGIC INITIATIVES 66 DESIGN AND COMMUNICATIONS 67 DESIGN AND COMMUNICATIONS (2) 70 HUMAN RESOURCES & RISK 71 HUMAN RESOURCES 74 RISK MANAGEMENT 75 LIBRARY 76 LIBRARY ADMINISTRATION 79 READERS SERVICES 81 TECHNICAL SERVICES 83 LIBRARY CIRCULATION 85 SOCIAL SERVICES &COMMUNITY EVENTS 87 SOCIAL SERVICES 88 FY 2025-26 Grants 89 INVESTMENT& INFRASTRUCTURE 90 INVESTMENT& INFRASTRUCTURE (2) 91 COMMUNITY DEVELOPMENT 93 PLANNING 96 BUILDING 98 ECONOMIC DEVELOPMENT 99 FINANCE &COURT 101 FINANCE ADMINISTRATION 104 FINANCIAL OPERATIONS 106 UTILITY BILLING 108 CONTRACTS AND PURCHASING 110 MUNICIPAL COURT 112 INFORMATION TECHNOLOGY 114 IT ENTERPRISE SERVICES 117 IT ENTERPRISE APPLICATIONS 118 IT GIS SERVICES 119 PUBLIC WORKS 120 PUBLIC WORKS ADMINISTRATION 124 PARKS MAINTENANCE 126 RECREATION 128 STREET MAINTENANCE 130 STREET LIGHTS AND SIGNALS 132 ENGINEERING 133 WATER 135 SANITARY SEWER 137 STORMWATER 139 SURFACE WATER MANAGEMENT 141 FLEET MAINTENANCE 143 FACILITIES 145 POLICE 146 POLICE (2) 147 POLICE ADMINISTRATION 150 POLICE ADMINISTRATION (2) 151 POLICE OPERATIONS 152 POLICE OPERATIONS (2) 154 POLICE FORFEITURES 155 POLICE SERVICES 156 POLICE SERVICES (2) 158 CAPITAL IMPROVEMENT PLAN 159 The CIP Framework 161 The CIP Process 162 Where the Money Comes From 163 Where the Money Goes 165 Water 166 Sanitary Sewer 169 Stormwater 171 Transportation 173 Parks 178 City Facilities 181 Capital Improvement Plan Prioritization & Development 183 Impact of Capital Improvement Plan on Operating Costs 192 Water Capital Improvement Plan 197 Water CIP Projects 199 Sewer Capital Improvement Plan 220 Sanitary Sewer Projects 222 Stormwater Capital Improvement Plan 228 Stormwater Projects 230 Transportation Capital Improvement Plan 239 Transportation Projects 242 Parks Capital Improvement Plan 269 Parks Projects 271 Facilities Capital Improvement Plan 293 Facilities Projects 295 Budget Summary 301 Budget Summary-ALL FUNDS 305 Comprehensive Long Term Financial Forecast 312 General Fund Forecast 318 Development Funds Forecast 320 Parks Funds Forecast 321 Transportation Funds Forecast 323 Sanitary Sewer and Stormwater Funds Forecast 325 Water Funds Forecast 327 Internal Service Funds Forecast 329 Internal Service Equipment and Facilities Replacement Funds Forecast 331 Revenue Analysis 333 CURRENT REVENUE SUMMARY BY FUND 333 GENERAL FUND REVENUE 335 ASSESSED PROPERTY VALUE 338 PROPERTY TAX 339 PROPERTY TAX REVENUE 340 STATE REVENUE SHARING 341 FRANCHISE FEES 343 ENTERPRISE - USER FEES 345 CONNECTION FEES 346 PERMIT FEES 347 COUNTY SHARED REVENUE 348 FINES AND FORFEITURES 350 INTEREST EARNINGS 352 INTERFUND TRANSFERS 353 Program Summaries 358 Expenditure Summary By Program 359 Operating Budget History- Summary 360 Operating Budget History- Detail 1 362 Program Summary Staffing Levels 1 366 Staffing Levels Program Summaries 368 Debt Service 370 Outstanding Debt Issues 373 Debt Service Schedule - Parks 374 Debt Service Schedule - GO 375 General Obligation Bond Summary 376 Water Revenue Bond 2015A 377 Water Revenue Bond 2020 Restructure 379 Water ARRA Loan 381 Water Revenue Debt Summary 382 SBITA-Tyler 1 383 FUND SUMMARIES 384 100 - GENERAL FUND 385 Special Revenue Funds 389 200 - GAS TAX FUND 390 205 - CITY GAS TAX FUND 392 207 - TRANSPORTATION TNC FUND 393 210 -TRANSIENT LODGING TAX FUND 394 212 -TIGARD CET FUND 396 220 - ELECTRICAL INSPECTION FUND 398 230 - BUILDING FUND 399 240 - CRIMINAL FORFEITURE FUND 401 260 - URBAN FORESTRY FUND 402 270 - PARK AND RECREATION FUND 403 280 - POLICE LEVY FUND 405 405 -TRANSPORTATION DEVELOPMENT TAX 406 411 - UNDERGROUND UTILITY FUND 407 412 - STREET MAINTENANCE FEE FUND 408 415 - TRANSPORTATION SDC FUND 410 425 - PARKS SDC FUND 412 980 - LIBRARY FUND 414 Debt Service Funds 415 350 - GENERAL OBLIGATION DEBT SERVICE FUND 416 Capital Projects Funds 417 400 - FACILITIES FUND 418 420 - PARKS CAPITAL FUND 420 460 -TRANSPORTATION CIP FUND 422 Enterprise Funds 424 500 - SANITARY SEWER FUND 425 510 - STORM WATER FUND 427 511 -WATER QUALITY/QUANTITY FUND 429 530 -WATER FUND 430 531 -WATER SDC FUND 432 532 -WATER CIP FUND 433 533 -WATER DEBT SERVICE FUND 435 Internal Service Funds 436 600 - CENTRAL SERVICES FUND 437 605 - INFORMATION TECH REPLACEMENT 440 615 - FACILITIES REPLACEMENT FUND 442 630 - PUBLIC WORKS ADMIN FUND 444 640 - PUBLIC WORKS ENGINEERING FUND 446 650 - FLEET/FACILITIES FUND 448 655 - FLEET/VEHICLE REPLACEMENT FUND 450 660 - INSURANCE FUND 452 Schedule of Appropriations 453 Financial Policies 456 FINANCIAL POLICIES 463 Glossary of Budget Related Terms 463 Advisory Committees 467 Back Cover 477 MESSAGE FROM THE CITY MANAGER Hello Tigard Community: Thank you for reviewing the City of Tigard's fiscal year 2026 budget. During every budget cycle, the City of Tigard produces a budget that reflects City Council priorities and the City's Community Promise or the 'Five E's'which guide us in achieving our vision and implementing goals. • Equity—We will ensure just and fair inclusion where all can participate, prosper, and reach their full potential. • Environment—We will embrace sustainability to improve our natural resources and the livability of our community. • Economy—We will be responsible stewards of the community's financial resources entrusted to us. • Engagement—We will involve all voices in our community while building trusting relationships. • Excellence—We will set high standards and strive to exceed community expectations. The City's long-term commitment to maintaining a fiscally responsible budget is more than ever, as we continue to face challenging headwinds due to economic pressures and growing demand for services for our residents and businesses. The fiscal year 2026 budget of$241 M will provide essential City services, including public safety,water, and infrastructure for more than 56,000 community members who call Tigard home. It also provides the services that make our quality of life so high, such as parks, libraries, community events, and so much more. This budget aligns with the Council's current priorities, which include: • Create housing opportunities for current and future residents • Elevate economic opportunities for current and future residents • Cultivate Tigard as a great place to live, work, and play • Deliver resilient, sustainable, and well-maintained facilities that provide reliable and efficient services to our community Thank you to the community members who serve on the Tigard Budget Committee, to the City of Tigard staff, and to everyone in Tigard who helps us continue to budget with fiscal responsibility and meet our community's needs. r City Manager Brent Stockwell City of Tigard • Adopted Budget FY 2025-26 • Page 7 eiTidia. FY 2025-26 Adopted Budget Budget Committee City Leadership Team Kelli Pement, Chair Mayor Heidi Lueb Brent Stockwell, City Manager Gregory Brown, Secretary Councilor Faraz Ghoddusi Emily Tritsch, Deputy City Manager Felipe Aguilar Councilor Yi-Kang Hu Jamey McDonald,Chief of Police Aaron McCool Councilor Heather Robbins Sambo Kirkman, Community Development Director Ethan Postrel Councilor Jake Schlack Eric Kang, Finance Director Lauren Poling Councilor Jeanette Shaw Keri Anderson, IT Director William Lewis Councilor Maureen Wolf Halsted Bernard, Library Director Brian Rager, Public Works Director Laura Gomez, Human Resources Director Shelby Rihala, City Attorney Prepared by the following City of Tigard Teammates: Eric Kang, Finance Director Kalena Plath, Budget Manager Emily Tritsch, Deputy City Manager James Kennedy, Senior Finance Analyst Kent Wyatt, Communications Manager Lindsay Bartholomew, Deputy City Recorder Kristina Peltier, Graphic Designer Laura Barrie, Management Analyst A special thank you to departments and team for their contributions to the Budget Document. www.tigard-or.gov City of Tigard • Adopted Budget FY 2025-26 • Page 8 [).) GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Tigard Oregon For the Fiscal Year Beginning July 01, 2024 UL64 P. 7 nwu Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Tigard for its annual budget for the fiscal year beginning July 1, 2024. In order to receive the award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device.The award is valid for a period of one year only. Tigard has met this standard for budget document since fiscal year beginning July 1, 1987. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. City of Tigard • Adopted Budget FY 2025-26 • Page 9 W1.liMMMmwi BUDGET MESSAGE April 26, 2025 Honorable Mayor, Councilors, Budget Committee Members, and the Tigard Community: On behalf of the entire Tigard Team, I am pleased to present the proposed budget for Fiscal Year 2025-2026 ("FY 2026 budget"). Like many other communities throughout the state and nation, Tigard is facing economic uncertainty, which has contributed to a budget deficit. However, thanks to our strong commitment to fiscal stewardship, conservative budgeting practices, and long-term planning, we are in a position to manage this challenge effectively. Our thoughtful approach has allowed us to mitigate the financial impact and, consequently, we are in a stronger position than some of our neighboring jurisdictions facing more challenging budget decisions. Tigard has one of the lowest permanent tax rates in the region at $2.5131/$1,000 of assessed property value;this severely constrains the city's ability to respond to increasing service demands, and other emerging issues.The city has long worked to negotiate the challenges of increasing costs of service outpacing our revenue growth. In the past few years, Tigard has faced several unprecedented challenges, including significant year-over-year inflation, high interest rates, supply chain constraints, and increasing uncertainty around historically stable revenue sources. Last year, we made the decision to implement a zero-based budgeting philosophy to better utilize budgeted resources during the year. Additionally,vacancy savings were used to balance the budget. Based on these models, we had forecasted a long-term growth of the General Fund.With a tightening labor market reducing vacancies, revenue uncertainty, and continued rising costs, for the proposed FY 2026, our long-term forecasts were revised to address the realities of a budgetary deficit in FY 2026. The proposed FY 2026 budget takes steps to ensure the city is prepared to weather the fiscal challenges ahead while also making progress on the City Council's goals for 2025-2026. Given this backdrop, for the proposed FY 2026 budget, departments were tasked with preparing a reduction scenario of 3% or 5% in order to address a projected deficit.The reductions were primarily focused on discretionary spending on materials and services and vacancy eliminations with the priority on addressing mandates and maintaining required service levels.The proposed budget reflects a 3% reduction in the General Fund. Importantly, the proposed budget does not recommend workforce reductions impacting filled positions. Despite the upcoming financial challenges,we continue to be guided by the Council Goals and our Community Promise (5 E's) to ensure we deliver uninterrupted services that our community expects. The proposed budget is also mindful that the Washington County Cooperative Library System (WCCLS) is City of Tigard • Adopted Budget FY 2025-26 • Page 10 evaluating its funding model and expected to reorganize core functions of Library services in the cooperative, which will have direct impact to Tigard.WCCLS is projected to have a replacement local option levy on the November 2025 ballot measure and future funding decisions are important for Tigard as approximately 50 percent of our library's funding comes through Washington County. We are also closely monitoring our special revenue, enterprise, and capital funds to ensure they have the necessary funding to support the maintenance and capital needs of our growing community.The team will be evaluating the timing of future rate studies including those that support critical transportation infrastructure and understanding the long-term impacts to revenues we receive from the state. Like the General Fund, we must continue to address rising costs in a challenging fiscal environment. The proposed budget allows us to continue to advance the Council's goals and priorities, ensuring that we are investing in Tigard's future while responding to current fiscal realities. Budget requests that help us deliver on Council's goals for 2025-2026 are as follows: Create housing opportunities for current and future residents We will continue to focus on expanding affordable housing options for both current and future residents, ensuring that Tigard remains a welcoming and thriving place to call home. The proposed FY 2026 budget includes a combination of continuing and new investments including: • Hire the city's first full-time Housing Planner position.This Planner would be a dedicated resource to address local and regional priorities around housing policies and funded using Construction Excise Tax (CET) dollars. • Continue funding the City-County Homelessness Liaison position utilizing funding from Washington County. This position leads Tigard's engagement with regional government partners and local non-profits, responds to community needs around homelessness, and provides oversight for the City's Safe Parking Program. Create economic opportunities for current and future residents A strong local economy is essential to a vibrant, resilient community. By supporting local businesses, attracting investment, and fostering innovation, we're laying the foundation for long-term prosperity in Tigard. In alignment with our values, the city is prioritizing development that supports smart growth, the expansion of housing opportunities across income levels, investment in sustainable transit and infrastructure systems, and climate- responsible development.These interconnected priorities strengthen economic vitality, promote livability, and position Tigard for a more equitable and resilient future. The proposed budget advances the city's economic opportunity goals through continued investment in our two Urban Renewal Districts and strategic use of financial tools, including the Vertical Housing Development Zone (VHDZ),Tax Increment Financing (TIF) grant programs, the Business Impact Fund, and transient lodging tax revenues.We're also expanding business retention and expansion (BRE) efforts, technical assistance, and mentorship programs to better support businesses of all sizes and stages. Through workforce development partnerships, community-building efforts, and inclusive business support, we're cultivating an environment where both businesses and residents can thrive. • Develop and implement a comprehensive economic development strategy focused on industry recruitment, business growth, alignment of land use and workforce development, and positioning Tigard as a regional destination for tourism and investment. • Continue investments in business building improvements grants in the Downtown City Center and Triangle districts using Tax Increment Financing. • Continue investments in business incubator programs, such as the Tigard Food Cart Launch Pods at Universal Plaza and the Opportunity Café in the Library. City of Tigard • Adopted Budget FY 2025-26 • Page 11 Foster Tigard as a great place to live, work, and play We are committed to enhancing the quality of life in Tigard by creating engaging public spaces, recreational opportunities, and a community that fosters connection and well-being. The proposed budget supports Council's goal of enhancing livability and connection in Tigard through its investments in accessible parks, public safety, and free community events. • Park project on Steve Street is currently in design with the goal of being under construction in Summer 2026. This unimproved property is in one of our most diverse and underserved areas of the City and well outside of a 10-minute walk to a park or trail. This yet-to-be-named park is primarily funded (approximately 70%) by Metro local share dollars. • Bagan Park is also in an underserved area. Community engagement efforts have helped to inform planning efforts for this park in FY2026. Community members in the area face more than a 10-minute walk to a park. Bagan Park is primarily funded (approximately 85%)with Metro share dollars. • Last May 2024, Tigard residents approved the Public Safety Renewal Levy, which is a continuation of a $0.29/$1,000 levy by a 78% margin. This ensures that the city will continue to be able to fund eight Police Officers on patrol, one School Resource Officer, one Property & Evidence Specialist, and one Records Specialist through 2030. • Continue investments in Community Events, including those hosted by the city and not-for-profit agency partners; this supports community connection in the city. Deliver resilient sustainable, and well-maintained facilities that provide reliable and efficient services to our community Our investment in Tigard's facilities will ensure that the critical safety and response services remain reliable and efficient. In FY 2026, we propose funding several key projects with the highest priority being a replacement Police and Public Works Facility that includes a resilient Emergency Operations Center. In FY 2024, the city took the first step in acquiring 9.5 acres of land for the project on SW Wall Street. The project is focused on building a safe, modern combined facility for the Police and Public Works departments to ensure our first responders can continue to provide critical services to the community after a natural disaster, improve everyday operational efficiency, and reduce long-term costs. The proposed FY 2026 budget makes key investments in critical city facilities that provide reliable and efficient services to our community. • Invest $4M in the future Police and Public Works facility for pre-construction costs, such as architecture and engineering fees, as well as create opportunities for community engagement and education around the need for the facility and future bond levy. • Invest $5M in major maintenance in Tigard Public Library, which includes a replacement of the roof and HVAC system.The construction of Library was completed 25 years ago, and major facility systems have either met or exceeded end of life. • Invest in a 20-year city Facility System Plan that will guide future major maintenance and investment projects for city facilities to facilitate efficient financial planning for facility capital, repair and replacement needs. • Hire a second Emergency Coordinator position that ensures the city is well prepared to respond to natural disasters and ensure continuity of operations for the city's first responders. • Two additional Water Utility Workers are proposed to ensure resiliency with our water utility system to continue to meet the service levels required to adequately maintain our water system. Despite adding over 3,000 water meter connections, 9 million gallons of water storage capacity, and 32 miles of water mains, the city's Water Division hasn't added staff since 2013.These positions will support maintenance and monitoring of the water system, ensure the city meets state and federal mandates, and delivers expectations to community on reliable water services. City of Tigard • Adopted Budget FY 2025-26 • Page 12 While we face a challenging fiscal environment, we are confident in our approach that continues our history of thoughtful and conservative fiscal stewardship.We believe that, with our approach to responsible decision-making, we can turn these challenges into an opportunity to build an even stronger and more resilient Tigard. Our community's long-standing commitment to sound fiscal practices has positioned us well to continue moving forward and to make meaningful investments in our city's future. Developing the budget required the hard work, commitment, and collaboration of Team Tigard. Specifically, I want to thank Finance Director Eric Kang, Budget Manager Kalena Plath, Senior Management Analyst James Kennedy, Confidential Executive Assistant Lindsay Bartholomew, our Department heads,the City Management team, and Finance and Administrative support staff for their ideas, time, and talent in building the proposed FY 2026 Budget. I also want to recognize our Public Works team for developing a responsible Capital Improvement Program (CIP) budget that advances many priorities, and our Design and Communications team for helping to communicate our values through this document in an accessible format for the community. We are grateful also to our elected leaders and to our community.Together, we will continue to work toward a bright future for Tigard! Sincerely, Rob Drake Interim City Manager City of Tigard • Adopted Budget FY 2025-26 • Page 13 Wl1.1lMMnmwN------ r.•IIl, TIGARD BUDGET IN BRIEF A budget is more than a technical document filled with numbers and data tables; it reflects our priorities and serves as a roadmap for the future. It creates a responsible guide for the coming fiscal year and charts a path for maintaining our investments. Our adopted budget meets the needs of our growing community while improving our long-term fiscal health. We continue to advance best practices we have implemented since FY 2023, and are guided by community priorities, the City Council's goals, Community Promise, and our commitment to fiscal responsibility. UNDERSTANDING THE TIGARD BUDGET PROCESS The Mayor, City Council, and City teammates are Key Dates for the Tigard Budget Process committed to a budget process that is transparent, accessible, and easy to understand. To make our budget more accessible and to reduce our impact on April 26,2025 May 12,2025 ;::;C•: the environment, the public can engage with the Budget Online Training Budget Committee budget and the budget process online. Completion Date Meeting April 10,2025 May 19,2025 In this Budget in Brief, you will learn about our budget Proposed Budget Distributed Budget Committee Meeting process, including who proposes the budget,who to Budget Committee and Planned Budget Approval makes the decisions, and who ultimately adopts our April 26,2025 June 17,2025 annual budget.You should have a better Budget Committee Meeting Tigard City Council Vote to understanding of our principles and priorities, which Adopt FY 2026 Budget help guide us and influence us.You'll also learn more about the finances, specifically where our funds come from, where they go, and how we can invest to further achieve long-term fiscal health for the City of Tigard. We hope the pages that follow give you a better understanding of how this budget will enable Tigard to continue to meet the needs of our growing community and strengthen Tigard's long-term fiscal health. City of Tigard • Adopted Budget FY 2025-26 • Page 14 BUDGET IN BRIEF COMMUNITY PROFILE Tigard is a dynamic, thriving, and livable riverfront community located minutes away from Oregon's largest city that is built on the principles of support, caring for one another, and equitable opportunity for all who live and work here. Tigard is a welcoming, growing, and diversifying city with a vibrant economy that includes large employers like manufacturers as well as innovative small businesses and microenterprises.Tigard is also home to a high- performing public school system and extensive park and trail system.Tigard's vision is to be an equitable community that is walkable, healthy, and accessible for everyone. Learn more by viewing our Strategic Plan (www.tigard-or.gov/your-government/strategic-plan). Community Snapshot 55,972 ff't#11 Residents WhoL23 864 IncorporatedP 1961 G in Tieg Work t Po ulation Bachelor's Degree or Higher in Tigard Residents Who Commute Out of Tigard 1.74°% Since 2020 $105 008 � Q , 93,439 7 Median Household Income 4/0 2,749 Microenterprises rr 713' . 104' �' s 1 li Median Home Value Number of '." Businesses Bull Mountain Cook Park Riverfront $585wirnwww Highest Point Lowest Point 1700 3,561 608 Am Miles of 12.7 O 12" till ! 40,122 Acres of Parks&Open Spaces Paved Trails Square Miles Largest City in Oregon 11 Total Employment Population and Growth Estimate Reports: https://worldpopulationreview.com/us-cities/oregon/tigard U.S. Census Bureau Quick Facts www.census.gov/quickfacts/fact/table/tigardcityoregon/PST045222 Portland State University www.pdx.edu/population-research/population-estimate-reports City of Tigard • Adopted Budget FY 2025-26 • Page 15 BUDGET IN BRIEF GUIDING PRINCIPALS & GOALS A city's budget reflects community values and needs both now and in the future; it outlines a vision; and charts a path to achieve that shared vision. It's a document that is not just numbers, charts, and graphs; it shows what we do as a city, why we do it, and how we will accomplish our goals.This is our guiding philosophy to our budget planning. The City of Tigard's plan for the Fiscal Year 2026 is to ensure we invest in community priorities, sustain service levels in a growing community, and estimate realistic fund balance forecasts. Community Promise Our Community Promise is the lens we look through to consider investments, evaluate our progress, and achieve our goals. It is the test we apply to every investment in our community we make. EQUITY WE will ensure just and fair inclusion where all can COMMUNITY participate,prosper,and reach their full potential. PROMISE ENVIRONMENT WE will embrace sustainability to improve our natural resources and the livability of our community. The lens through ® ECONOMY which we evaluate 1 WE will be responsible stewards of the community's and implement all financial resources entrusted to us. our actions. n ENGAGEMENT WE will involve all voices in our community while building trusting relationships. EXCELLENCE 4 WE will set high standards and strive to exceed community expectations. City of Tigard • Adopted Budget FY 2025-26 • Page 16 BUDGET IN BRIEF Council Goals for 2025-2026 The Tigard City Council is committed to enhancing livability and ensuring a high quality of life for our community, fostering a thriving local economy with opportunities for current and future residents, and maintaining resilient, reliable city facilities and public spaces. We do this by embedding our values— including Community Engagement, Environmental Sustainability and Resilience, and Social Equity— in the work we do.We strive for Excellence, and in Tigard, we know we are better together! Strategies that enhance our work in Community Engagement, Environmental Sustainability and Resilience, and Social Equity are identified below using the following icons: trio Community Engagement 0 Environmental IV Social Equity Sustainability& Resilience ( pvCreate housing `O Elevate economic (� �-'+'-� for current �� nitlps for current �/ • and future residents +�and future residents J ♦ J Weill WWI Strategy 1.1: Develop an inclusive housing strategy Strategy 2.1:Attract, retain, and grow a diverse and that increases the variety of housing types while stable economic base that supports city revenues, balancing the infrastructure capacity needs of the city. needed goods and services, and jobs for community members. Strategy 1.2: Support housing in the entire Tigard community while addressing the regional crisis of homelessness. p- � � Deliver resilient, n nppp - ^ °% �, } � u_=� sustainable,and well- om � Cultivate Tigard as El maintained facilities El oB r P . a great place to , mo -oe i„�\� iipiL7!, that provide reliable =om __omarate ®� work, and play ill. *Alm and efficient services r era:,; .. W4,1, — - — � �.� to our community . 't ...wow t:,- : 0 "V AU. City of Tigard • Adopted Budget FY 2025-26 • Page 17 BUDGET IN BRIEF Strategy 3.1: Provide maintained natural areas and Strategy 4.1: Plan for the future while managing recreational facilities as well as access to opportunities current City facilities in a manner supporting that enhance the health and well-being of the sustainability and fiscal stewardship. community. Strategy 4.2: Build a solid foundation for the future Strategy 3.2: Invest in the safety, connectivity, and Police and Public Works facility,which will include a adequate maintenance of the transportation network; resilient Emergency Operations Center. center vulnerable users in transportation investments. Strategy 3.3: Broaden and strengthen community safety and resiliency. Strategy 3.4: Provide meaningful community connection through programs, events, and other opportunities. Visit www.tigard-or.gov/councilgoals to learn more. City of Tigard • Adopted Budget FY 2025-26 • Page 18 BUDGET IN BRIEF Strategic Plan Summary STRATEGIC Set the standard for excellence in public service and PRIORITIES customer experience. These are the Create a well-connected, attractive, and accessible pedestrian network. three priorities that support our vision: 3 Ensure development and growth support the vision. The purpose of the strategic plan is to provide guidance and direction for the city's priorities through the end of 2025.Our vision highlights where we want to go and what we want to be,while our strategic priorities point to how we are going to achieve our vision. Proactively planning provides an opportunity to grow the city in a way that is thoughtful and unique. This plan accomplishes this by leveraging and building on Tigard's existing strengths and aiming to continue to grow Tigard as a thriving, desirable place to live, work, and play.This strategic plan also informs the allocation of limited city resources to both long and short-term goals. To stay informed on the progress of the strategic plan, visit: www.tigard-or.gov/your-government/strategic-plan City of Tigard • Adopted Budget FY 2025-26 • Page 19 BUDGET IN BRIEF TIGARD AT A GLANCE YOUR CITY AT WORK Fiscal Year 2025 Highlights • Maintained In Fiscal Year 2025,the City of Tigard faced rising costs driven by inflation and lower tax revenues, and a more 181 MILES * L_ challenging fiscal environment. Despite those of sewer pipe. Maintained challenges Tigard continued to provide uninterrupted ' S 096 core services to our growing community.Along with providing the essential services that residents and I ma manholes. employers rely on, Tigard also worked invest in Tigard's ‘47ii:41.0_ long-term fiscal health. a I k w;iirii.- KEY FACTS&FIGURES _ O • • ra Swept average of ' �s` -'C 320 LANE MILES / 6 0 0 0 of street each month. I Ar People Attended the 3rd .i �%• Annual El Tigre Fest. Planted 1 l% / �\ 60 Vendors 28 TREES i, as part of the Free �_► Street Tree Program. Inspected ‘ $459 5 18 MILES • Dollar Value of a of stormwater 1 Library Card 5 pipe and cleaned 1 1;9ade,;°o;hnp,ahilsbe. 24.5 MILES / a'°rt Recreation }}} heave cos�ea�dewo„� Scholarships Awarded / ilk 1 �sb°oneif g h° P at ,o.. rttt atin / r.a,l9rove Maintained/(► / 608 ACRES s 0% ofourcommunitycanwalktoa developed park with 10 minutes I of parks&open spaces \ 16 MILES 1111LLIfilitl 100% p ‘ of trail surface. COMPLIANCE with drinking • water standards. • • City of Tigard • Adopted Budget FY 2025-26 • Page 20 BUDGET IN BRIEF WHERE YOUR TAX DOLLARS GO LOCALLY 430 170 170 120 40 TTSD City of Tigard Wash Co TVF&R PCC 40 • Police • Parks& Rec • Library Other ' 30 • Infrastructure Metro 1 �' ,� 'III*I ` " X - LI `� .� . R1 .1\ - i ..-j N , IRIS NOTE IS LEGAL TENDER �' I`~� �,� FOR AU.DEBTS,PUBLIC AND PRIVATE B 0354275 4 F . . 7 , ,, 71 4,,l-, - . �ti F_i°'.t G WA.SRINGTON.I /.C. r, 603542754E i` J f 4 � .: NF into +� • Tigard-Tualatin City of Washington Tualatin Valley Portland School District Tigard County Fire&Rescue Community College Other Metro Your property tax bill consists of various taxing agencies all with different permanent tax rates.The City of Tigard has a permanent tax rate of$2.5131 per thousand. Compared to other municipalities in Washington County,Tigard has one of the lowest rates. City of Tigard • Adopted Budget FY 2025-26 • Page 21 BUDGET IN BRIEF WHERE TIGARD'S REVENUE COMES FROM Resources to meet the City of Tigard's obligations and service needs are derived from three primary sources: beginning fund balance, annual revenues and fund Transfers transfers. 12% Beginning Fund Balance consists of revenues carried Annual forward from previous fiscal years, including reserves Revenues for specific purposes (e.g., debt reserves and capital 37% improvements) and monies used for cash flow. Total Resources Annual Revenues are those earned from city $454,539,248 operations or taxes collected during the fiscal year. The principle sources of annual revenues are property taxes, utility fees and charges, and building and Beginning Fund development fees and charges. Balance 51% Fund Transfers are made when individual costs are shared and supported by multiple funds.These funds pay for direct or indirect costs. Annual Revenue Breakdown Total Annual Revenue $167,737,790 ANNUAL REVENUES Licenses& Charges for Services 71,828,299 Property Permits Intergovernmental g Taxes 14% 15% Property taxes 27,485,060 16% License&Permits 23,479,000 Franchise Fees Intergovernmental 25,405,696 5% Franchise Fees 9,260,000 Interest Earnings 8,379,540 Interest Earnings Charges for 5% Fines&Forfeitures 1,352,500 Services Miscellaneous 547,695 44% Fines&Forfeitures TOTAL 167,737,790 Miscellaneous 1% <1% City of Tigard • Adopted Budget FY 2025-26 • Page 22 BUDGET IN BRIEF WHERE DOES THE MONEY GO? City budgetary requirements fall into three primary categories: requirements, appropriations, and operations. Requirements consist of all funds appropriated for use during the fiscal year plus reserve for future expenditures (ending fund balances), which are not appropriated and are not intended to be used. Reserve for future expenditures is the city's savings and is generally set aside for large capital projects. Money reserved for future expenditures is intended to be used in future years. If necessary, however, these reserves can be drawn upon for this fiscal year. Appropriations consist of funds available for use during the fiscal year and include operations, debt service, capital improvements, transfers and contingencies. Operations reflect the ongoing operating budget for the delivery of services. The following charts provide information about each of these major categories. Total Requirements REQUIREMENTS Current Expenditures $454,539,248 Operations 113,955,903 Capital Improvements 59,440,057 Debt Service 10,164,256 Contingency 2,999,714 Loan to TCDA 0 Subtotal Current Expenditures 186,559,930 Fund Transfers 53,956,336 Total Appropriations 240,516,266 Reserve for Reserve for Future 214,022,982 Future Total $214,022,982 Appropriations TOTAL REQUIREMENTS 454,539,248 47% $240,516,266 53% The total requirements of the FY 2026 city budget are $454,539,248. Of that amount, 53% is appropriated for use during the fiscal year, including $2,999,714 in contingency. The remaining 47% is reserved for future expenditures. Money reserved for future expenditures is not intended to be used during the fiscal year, although it is available if needed. City of Tigard • Adopted Budget FY 2025-26 • Page 23 BUDGET IN BRIEF Appropriations Fiscal Year 2025-2026 total appropriations are $240,516,266 and consist of several subcategories of use. Of this amount, Operations, the city's operating budget, account for 47.4% of the total.Appropriations are also established for debt service, capital improvements, transfers between funds, and contingencies. Debt service accounts for 4.2% of total city appropriations and pays principal and interest on outstanding voter-approved general obligation bonds and revenue bonds. Total Appropriations Debt Service $240,516,266 4.2% APPROPRIATIONS Operations 113,955,903 Capital Capital Improvements 59,440,057 Debt Service 10,164,256 Contingency 2,999,714 Improvements Fund Transfers 53,956,336 24.7% TOTAL APPROPRIATIONS 240,516,266 Contingency 1.2% Operations 47.4% Capital improvements account for 24.7% of total appropriations and consist of major construction or acquisition projects that add to or extend the life of major city facilities and assets.Transfers between funds total 22.4%of appropriations. Money is transferred between funds to share resources or to pay expenses incurred in one fund that also benefit the program in one or more additional funds. Contingencies account for 1.2%of total appropriations and are used to pay for unexpected expenses. No money may be spent directly out of a contingency account; if needed, money must be transferred from contingency to another expense category by resolution of the City Council. City of Tigard • Adopted Budget FY 2025-26 • Page 24 BUDGET IN BRIEF Operations Operations are the operating budget of the city and the heart of the city's budget. Operations pay for the day-to- day costs of running the city and providing services to community members. Operations may be looked at from several different perspectives. Each perspective provides a different view of the use of these dollars.The following charts and descriptions provide three different analytical views of the city's Operations. Operations by program shows the major functional areas that make up the city's total operating budget.The largest areas within the operating budget are Investment and Infrastructure (57.6%), Police (25.6%), and Engagement and Innovation (15.6%). Investment and Infrastructure accounts for 57.6% of the total operating budget and consists of Community Development, Fleet & Facilities, Public Works, Information Technology, and Finance &Court.This program area includes building permits and inspections, and land use planning services. In addition, it also includes services that operate and maintain the city's infrastructure (streets, water, parks, sanitary sewer, and stormwater). Police's services account for 25.6% of the total operating budget.The Engagement and Innovation program accounts for 15.6% of the total operating budget and includes City Management, Design & Communications, Human Resources & Risk, and the Library.At just under 1.2%of the total operating budget, Policy and Administration includes the Mayor, City Council, City Records, and the City Attorney. Total Operating Budget by Program City Policy& Total Program Administration 1.2% Expenditures Investment& Infrastructure $113,955,903 57.6% Police 25.6% Engagement& Innovation 15.6% City of Tigard • Adopted Budget FY 2025-26 • Page 25 BUDGET IN BRIEF Total Operating Budget by Ficourt& City Policy& Department 5.6% Administration* Another way of looking at the city's operations is by department.This Public Works 4rP view reflects the administrative 33.9% structure of the city.The largest city department is Public Works with 33.9% of the budget. Police follows Police with 25.3% of the budget. Followed 25.3% by Community Development with 9.1%and Library with 8.7%. Information Technology with 4.8% Fleet& Facilities Community and Fleet & Facilities has 4.7%, 4.7% Development Finance and Court with 5.6%, City 9.1% Management with 2.1%, City Policy Library Human Resources 8.7% 3.4% &Administration with 1.3%, and finally Design &Communications, Information Design& Technology Communications Social Services &Community Events 4.8% 0.8% City with <1%. Management Social Services& 2.1% Community Events 0.4% Capital Outlay 3.0% Total Operating Budget by Category Finally, the third way to view the city's operations is by category. Roughly,49.7% of the operating budget is for Interdepartmental Personnel Services, which are the salaries and benefits Costs for teammates who are providingprograms and 23.8% p g Personnel services to the public. Materials and Services, supplies, Services professional services, small equipment, etc., account for 49.7% 23.5% of the operating budget. Interdepartmental expenses pay for services provided within the city and Materials& Services make up 23.8% of operating expenses. Finally, Capital 23.5% Outlay (purchase of equipment and vehicles necessary to provide programs and services) accounts for about 3.0% of the operating budget. City of Tigard • Adopted Budget FY 2025-26 • Page 26 BUDGET IN BRIEF INTERNAL STRUCTURE A Focus on Excellence and The Customer Experience The City of Tigard is committed to setting the standard for excellence in public service and customer experience, accountability, and the responsible use of taxpayer dollars.As part of that commitment, the City is constantly identifying ways to make our city government more effective, and sharing with the public any changes that help us provide excellent service and an improved customer experience for Tigard residents, employers, and businesses. The Role of the City Manager A Focus on Both Operational and Fiscal Health to Achieve Excellence in Customer Service The City Manager is appointed by the Mayor with the consent of the City Council.The Tigard Municipal Code establishes the following duties for the City Manager: • Exercise control and supervision of all activities, departments, and offices, except the office of municipal judge and the office of city attorney. • Prepare and submit financial and activity reports to the Mayor and Council. • Coordinate the work of all City departments and employees. • Make recommendations to the Council on legislation, financial programs, capital improvements, policies, services, and other matters as requested. • Make available to the public usual and customary information concerning the operations of the city government. In addition, the City Manager also serves as the chief budget and fiscal officer of the city and "shall perform the functions of budget officer" as prescribed by the Local Budget Law of Oregon. With these duties set out in the Tigard Municipal Code and state law, the focus of the City Manager is on the both the operational and fiscal health of the city all while striving to achieve excellence in customer service. City of Tigard • Adopted Budget FY 2025-26 • Page 27 BUDGET IN BRIEF MAYOR & COUNCIL The City Council is elected to serve Tigard residents according to the City Charter.The Mayor and City Councilors provide legislative and policy leadership for city government. The Mayor and Councilors are elected by residents to serve four-year terms on a non-partisan basis.The council hires the City Manager to run day-to-day operations and the City Attorney for city legal services.The City Council reviews, revises and adopts city laws and policies, provides oversight on city operations and sets the overall direction of the city. The Mayor and City Councilors serve as the city's legislative body; its members are the community's decision makers. Much of the Council's work is guided by the city's strategic plan, City Council goals, and the Community Promise. Visit www.tigard-or.gov/councilgoals to learn more. Mayor and City Council -z.4 G.-.. .: 11.1 rill:1 4 3e, 1 ,' gs,,-,\A A t/Iii ,_ Heidi Lueb Maureen Wolf Faraz Ghoddusi Yi-Kang Hu Mayor Council President Councilor Councilor ;11'. ---iiii\I n ,..0,,A46 Iii . ilii- 4'11' . Heather Robbins Jake Schlack Jeanette Shaw Shriya Myneni Councilor Councilor Councilor Youth Councilor The Mayor and City Council are elected by the people of Tigard. You can find more information about their programs, services, and funding in the City Policy and Administration section. City of Tigard • Adopted Budget FY 2025-26 • Page 28 BUDGET IN BRIEF BUDGET BY DIVISION & FUND Mayor & City Council Budget Total: $512,040 FTE:1.00 Central Mayor&City Services Council Fund 100% 100°0 Budget by Division Budget by Fund City Attorney Budget Total: $384,541 FTE: 1.10 Central Services City Attorney Fund 100°0 100% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 29 BUDGET IN BRIEF City Recorder Budget Total: $526,626 FTE:3.00 0 0 Central Services City Recorder Fund 100% 100% Budget by Division Budget by Fund City Management Budget Total: $2,503,685 FTE:9.90 Strategic General Initiatives 14111S Fund ii? 26% Central 26% Services Fund 74% Diversity Equity Inclusion City 10% 1411Ak, Manager's Office dr 64% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 30 BUDGET IN BRIEF Design & Communications Budget Total: $911,168 FTE: 5.35 0 Design& Central ,____ 44011t) Communications Services 100% Fund 100% Budget by Division Budget by Fund Human Resources & Risk Management Budget Total: $3,871,965 FTE:9.50 Insurance Fund 12% Human Resources 40% Risk Management 60% Central Services Fund 88% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 31 BUDGET IN BRIEF BUDGET BY DIVISION & FUND Tigard Public Library Budget Total: $10,004,740 FTE:40.4 Economic Development 10% Al Community Dev Planning 52% Building 38% II 0 General Fund 100% Budget by Division Budget by Fund Social Services & Community Event Grants Budget Total: $472,635 FTE: 0.00 TLT Fund 11% Community So Events Services 49% 51cial% (I)eneral Fund 89% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 32 BUDGET IN BRIEF Community Development Budget Total: $10,572,012 I FTE: 40.00 Transient Economic Lodging Fund Development 0101 11% Building Fund 37% Community Dev 1114111 Planning 52% General Fund PI) 50 Building 37% Tigard CET FundII 12% Budget by Division Budget by Fund Finance & Court Budget Total: $6,390,521 FTE:32.15 Municipal Finance Court Administration 26% 16% General Fund 26% Financial Contracts and 1011 Operations Purchasing 2 7% Central Services Fund Utility Billing 74% 30% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 33 BUDGET IN BRIEF Fleet & Facilities Budget Total: $5,393,365 I FTE:10.00 Facilities Replacement Fleet/Vehicle Repl Fund Fund 10% 26% Fleet 33% Facilities (1111 67% Fleet/Facilities Fund 64% Budget by Division Budget by Fund Information Technology Budget Total: $5,561,030 FTE:20.00 IT Replacement Fund 6% oh Community Social Events Services 49% S l 1 dt)IICentral Services Fund 94% Budget by Division Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 34 BUDGET IN BRIEF BUDGET BY DIVISION & FUND Public Works Budget Total: $37,726,211 FTE:107 Parks Public Works Maintenance Administration 13% Street Lights and 8% Recreation Signals (004% 2/° Street Surface Water Maintenance ---------A6% Management 4% lik Engineering Stormwater 16% 7% 1/._ Sanitary Sewer 9% Water 32% Budget by Division •Percentages may not total 100%due to rounding. Public Works Eng Gas Tax Fund Fund 15% 11% AlitifrtA PW Admin Parks Utility Fund Fund 7% 15% Sanitary Sewer Fund 9% Water Fund 32% 110k.. ....._ Stormwater Fund 11% Budget by Fund City of Tigard • Adopted Budget FY 2025-26 • Page 35 BUDGET IN BRIEF Tigard Police Budget Total: $29,125,472 FTE:95 Police Levy Fund 7% Services 30% Criminal Forfeiture 3% Vir Forfeiture(Justice, OperationsTreasury,and Local) 63% 2'� General Fund 90% Administration 5% Budget by Division Budget by Fund al �C Z } — • -- / ':-- ' - - ‘A 4 10041104-,:. 11-4-- ,r,. . - *,-_-,. A'-', irly ' 1,', t / : 4 464asio _,414 k_,_ ‘r,., r!Pot,.-t-4. 147,i;', k:A. :4%, . _ _44, 1 / Alr . , t,i, 3 4r• ti3' 3. ii 4.1 i'/ fi �. A' ^+ iif. _-_ y Ala • 1. ��'� e2836461 -' City of Tigard • Adopted Budget FY 2025-26 • Page 36 CITY OF TIGARD MAP Tigard Oregon HILLSBORO 0 PORTLAN.D BEAVERTON \ r TIGARD LAKE OSWEGO TUALATIN ••7 WILSONVILLE City of Tigard • Adopted Budget FY 2025-26 • Page 37 READER'S GUIDE USER'S GUIDE TO THE BUDGET DOCUMENT The budget document describes how the City of Tigard plans to meet the needs of the community through the investment of its financial resources. It is also a resource for residents interested in learning more about the operation of their city government. The city budget fulfills several functions: • Policy Document:Through the annual budget process, city operations and processes are reviewed in a comprehensive manner. The city reviews the needs of the community, priorities and goals, and then matches resources against those needs, priorities, and goals. Resources are limited, so choices must be made. The annual budget reflects those choices. • Operations Guide: It identifies work programs and goals to be achieved for each city department or division in the coming fiscal year. • Financial Plan: It establishes guidelines that the city uses to measure and control expenditures and to track its revenues. • Communication Device: It explains the various demands, needs, constraints, resources, and opportunities the City of Tigard faces. It communicates the choices made and the direction in which the city is headed. The budget document has been organized to assist the reader in understanding how and why the city budgets its financial resources and to provide summary level information at the beginning of the budget document with more detailed information at the end. The document provides high level summary in further detail, each section of the document is also arranged in this manner. The City of Tigard's budget document is divided into the following sections: Introduction The Introduction contains the Budget Message from the City Manager. As the City's Budget Officer, this introductory letter summarizes the major provisions that have been included in the FY 2025-26 Adopted Budget. It's provides highlight of priorities examined and how decisions presented support the City Council goals and align with Tigard Forward.This section also contains the Budget in Brief, explains the budget process, community profile and department overviews. This section provides what the council plans to focus on through 2025-26, providing the foundation and direction for many of the choices made in constructing this budget. City of Tigard • Adopted Budget FY 2025-26 • Page 38 Reader's Guide The Reader's Guide provides an overview of the budget process, the basis of budgeting, and the budget structure. This section is designed to help familiarize the reader with the city and the budget. This section also includes an organization chart that highlights the program presentation and department alignment in this year's budget document. Policy and Administration This section is a grouping of the programs for the Mayor and Council, City Attorney, and City Recorder. It includes budget appropriations and descriptions of the departments, accomplishments and goals for the upcoming year. Engagement & Innovation This program includes a portfolio of departments which advance community engagement and service,while optimizing operational efficiency and innovation. Departments included are City Management, Design & Communications, Human Resources & Risk Management, and Library.The section includes budget appropriations and descriptions of the departments, their associated divisions, accomplishments, and initiatives. Investment & Infrastructure This program includes a portfolio of departments whose focus is public services and financial management.This portfolio delivers excellence in livability and access to community members and businesses. Departments included are Community Development, Finance &Court, Information Technology, Fleet & Facilities, and Public Works. The section includes budget appropriations and descriptions of the departments, their associated divisions, accomplishments, and initiatives. Tigard Police The Police organization is presented in this budget separately, as its own program. Police includes budget appropriations, descriptions of the divisions within the Police organization, their accomplishments, and initiatives for upcoming year. Capital Improvement Plan This section provides information about the city's 2026-2030 capital improvement program. It includes details about major construction and capital acquisition projects that are planned during FY 2025-26 as well as projections of capital needs. Budget Summary The Budget Summary is designed to give the reader an overall view of the entire city budget. This section contains summary charts and information to provide a one-stop picture of the budget. These high-level summaries provide an easy reference for overall city trends and conditions.This section also presents the Comprehensive Long Term Financial Forecast. The Financial Forecast projects city revenues and expenses for all of the city's funds over the next five years, based on current conditions. The city uses the forecast to identify future trends, inform City Council policy direction regarding the provision of services and any needed corrective action to maintain the fiscal health of the organization, and to forecast the success of those corrective actions and current financial efforts. Revenue Analysis The Revenue Analysis section contains information about the city's primary sources of revenue across all funds. This section explains Oregon's property tax system and summarizes the City of Tigard's property tax revenues and assessed valuation. This section also provides background and historical trend information for each of the city's major revenue categories. City of Tigard • Adopted Budget FY 2025-26 • Page 39 Program Summaries The city's operating budget is organized by major functional program areas: Engagement& Innovation, Investment & Infrastructure, Police, and City Policy&Administration (Mayor&City Council, City Attorney and City Recorder). Each functional area contains several operating departments and their associated budget units. This section includes expenditures by program, historical budget summaries and details of staffing level changes. Debt Service The Debt Service section presents information on the city's outstanding long term debt. This section shows current and future debt service requirements, calculations of debt ratios, the comparison to statutory debt limitations, and debt service schedules. Fund Summaries The Fund Summaries section shows the city's fund structure and detailed fund reconciliations for each fund managed by the city. A fund is a self-balancing set of accounts and is used to track revenues and expenditures for specific operations. Under Oregon law and "accounting principles generally accepted in the United States of America", revenues and expenditures of individual funds may not be co-mingled. This section shows current and historical information on the resources and requirements of each of the city's funds. Beginning fund balances for FY 2026 have been estimated from current fund forecasts and may not match the previous years estimated ending fund balances. Appendix The Appendix section contains a variety of other budget-related information to assist the reader, such as schedule of appropriations, the city's financial policies, a glossary of terms used in the budget, staffing summary, salary schedules, and a schedule of interfund transfers. This section also includes a listing of advisory board and committee members. Town Center Development Agency (TCDA) Budget The TCDA, which is the City's Urban Renewal Agency has a separate budget document that can be found on the City's website: https://www.tigard-or.gov/your-government/council/town-center-development-agency. City of Tigard • Adopted Budget FY 2025-26 • Page 40 BUDGET PROCESS The annual budget process begins several months prior to adoption. In November the city's Budget team completes a five-year forecast of all revenues, expenditures, and fund balances. The forecast takes the budget and known future changes in fees, technology, laws, and impact of capital construction on operating costs. The forecast does not assume future decisions in staffing levels or proposed programs. By producing a forecast on known items, it allows the city to see the size of decisions that need to be made. As the city works through the budget process in the following months, the forecast is continually updated. The City Manager reviews the forecasts for all funds and directs which future expenditures must be postponed or eliminated to ensure a stable financial future, but still provide the necessary resources to continue to provide current services at the same level of service in the future and accomplish city goals that are set by council. Budget parameters and guidelines for the coming fiscal year are set in relation to the finalized five-year forecast. Guidelines can include additional or reduced staffing allowed in the budget requests, changes in programs, equipment replacement, etc. In January, department staff prepare their requested budgets for the coming fiscal year. The budget requests include necessary resources to sustain service levels. After departments submit their requested budgets, the Finance team and City Manager review the requests and meet with the departments to discuss the requests and obtain additional information to assist with their analysis. In March, the Finance team finalizes their budget analyses and meets with the City Manager to review the outcomes from the analyses. The City Manager, with Finance support, meets with department directors to review the requests. The City Manager then makes decisions on the requested budgets, which are then incorporated into the proposed budget. In April, the City Manager presents the proposed budget to the Budget Committee. The Budget Committee, in accordance with Oregon Budget Law, is made up of the City Council and an equal number of community members. In Tigard's case, the Budget Committee comprises the Mayor, six council members, and seven Tigard community members. All budget meetings are open to the public and are required to be advertised. At each budget meeting, time for public comment and input is provided. After all input has been received, the Budget Committee approves the budget with any changes and forwards it to the City Council for adoption. In June, the City Council holds another public hearing to allow for additional public comment. After the public hearing, the approved budget is adopted by City Council resolution. The adopted budget takes effect on July 1. According to Oregon Budget Law, a budget must be adopted prior to July 1. City of Tigard • Adopted Budget FY 2025-26 • Page 41 The following table summarizes the overall Budget Timeline. Budget Timeline November • Finance staff updates the five-year revenue and expenditure forecasts and sets growth trends and baselines. • City Manager reviews forecasts and sets guidelines and policy. • City Council establishes goals every two years. • Finance team prepares budget instructions, provides training as required, and distributes budget guidelines to departments. December - • Departments prepare budget requests for review by Finance team. January • Finance team reviews requests and prepares budget analysis. • Departments and Finance review budget requests. February • The five-year forecast is updated based on requested budget amounts and projections for the current fiscal year. • Requested budgets and budget analyses are submitted to the City Manager. Budget discussions between the City Manager, department directors, and Finance team take place. March -April • Finance staff updates five-year forecast based on proposed budget. • The proposed budget document is produced by Finance team. • Budget Committee meetings are advertised. April - May • The City Manager's proposed budget is submitted to the Budget Committee. Public meetings are held to present the proposed budget to the Budget Committee to discuss and to allow community comment.The Budget Committee makes changes and then approves the budget before forwarding it to the City Council for adoption. • Finance team updates five-year forecast based on approved budget and revised projections for current fiscal year revenues and expenditures. • Public Hearing Notice for Budget Adoption is advertised. June • A public hearing before City Council is held to allow the community to comment on the approved budget.After the public hearing, the Approved Budget is adopted by City Council resolution. • Finance team updates five-year forecast based on adopted budget. July • The adopted budget document is produced by Finance team. • The adopted budget takes effect. City of Tigard • Adopted Budget FY 2025-26 • Page 42 Budget Revision Procedures Oregon Local Budget Law establishes procedures to revise the budget as events occur after budget adoption.The type of event determines the procedures to be followed. Budget Amendment The adopted budget appropriates contingencies in several funds. As allowed by Oregon Local Budget Law, contingencies cannot be used unless transferred to a specific appropriation by Council Resolution amending the budget. Budget amendments during a fiscal year cannot exceed 10% of fund appropriations without approval of a supplemental budget. Supplemental Budgets In accordance with Oregon Local Budget Law, a supplemental budget is required to appropriate increased resources within a fund (except for gifts, grants, and donations), or if total budget amendments in a fund exceed 10%of the original adopted appropriations. If at least ten taxpayers make a written request within ten days of the notice, the council must refer the supplemental budget to the Budget Committee prior to consideration and action. BASIS OF BUDGETING The basis of budgeting is largely the same as the basis of accounting with a few exceptions. Budgets are prepared in accordance with the modified accrual basis of accounting for Governmental Fund Types. Proprietary Fund Type budgets follow the accrual basis of accounting, with the exception that depreciation is not shown as a budgetary expense. Proprietary funds also accrue compensated absences when incurred and become a fund liability. In the governmental funds, compensated absences are paid from current resources and are reported as an expenditure in the year they are paid.And finally, both governmental and proprietary funds show debt service proceeds as a resource and debt service payments as an expense under the budgetary basis of accounting. Activities of the general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, and internal service funds are included in the annual appropriated budget.Annual appropriations lapse at the end of each fiscal year(June 30).The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount), is established at the program level within each individual fund.The city maintains an encumbrance accounting system as one technique of accomplishing budgetary control. City of Tigard • Adopted Budget FY 2025-26 • Page 43 FUND STRUCTURE The City of Tigard uses various funds to account for its revenues and expenditures. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts. Funds are categorized by fund type as defined by generally accepted accounting principles (GAAP) and Oregon Budget Law. The revenues in each fund may be spent only for the purpose specified by the fund. For example, the revenues in the Water Fund may be used only for purposes related to water operations. The General Fund is the primary exception to this rule.The General Fund is used to account for general-purpose revenues and operations of the city. City operations budgeted in the General Fund include Police, Library, Parks, Planning, and Mayor&Council. In FY 2025-26, the city will use the following fund types: General Fund accounts for resources not accounted for in other funds. These resources support most central business services, public safety services, cultural/leisure services and some public development services. Enterprise Funds account for goods or services which are provided on a continuing basis to the general public and are financed primarily through user charges. Enterprise funds in Tigard include: Sanitary Sewer, Stormwater,Water, Water CIP, Water Debt Service, Water Quality/Water Quantity, and Water SDC. Special Revenue Funds account for restricted resources designated for specific uses. In Tigard, these funds are Building, City Gas Tax, Criminal Forfeiture, Electrical Inspection, Gas Tax, Library Donation and Bequests, Pandemic Relief, Parks Bond, Parks SDC, Park Utility, Street Maintenance, Police Levy, Transient Lodging Tax, Transportation TNC, Transportation Development Tax, Transportation SDC, Underground Utility, and Urban Forestry. Debt Service Funds account for the accumulation of resources for the payment of debt principal and interest. Bancroft debt service and general obligation debt service fall into this category. Capital Project Funds account for financial resources for the acquisition, construction and maintenance of capital facilities. These funds include Facilities Capital Projects, Parks Capital and Transportation CIP. Internal Service Funds account for goods or services provided internally from one department to another. The Central Services Fund, Facilities Replacement Fund, Fleet and Property Management Fund, Fleet/Vehicle Replacement Fund, Information Technology Replacement Fund, Public Works Admin Fund, Public Works Engineering Fund, and Insurance Fund are the eight internal service funds in Tigard. A Summary of All Funds is provided in the Budget Summary section to present each of the funds' resources and requirements as budgeted and a more detailed breakdown is shown in the Fund Summaries section. Resources include beginning fund balances, current revenues and transfers in from other funds. Requirements include operating expenditures, debt service, loans, capital improvements, transfers out to other funds, contingencies, and ending fund balances or reserves.The FY 2025-26 budget is a balanced budget where total resources equal total requirements in each fund. City of Tigard • Adopted Budget FY 2025-26 • Page 44 PROGRAM STRUCTURE The city adopts and manages its budget by program. Each program is an aggregation of departments and their divisions that are similar in nature or function. Program Department Division Mayor&City Council Mayor&City Council Mayor&City Council City Attorney City Attorney City Attorney City Recorder City Recorder City Recorder Administration Police Police Operations Services City Management City Management Design &Communications Strategic Initiatives Human Resources& Diversity, Equity, Inclusion & Belonging Risk Management Design &Communications Library Human Resources Engagement& Innovation Risk Management Library Administration Library Readers Services Library Technical Services Library Circulation Social Services&Community Events Community Development Planning PW Administration Finance&Court Building Parks Maintenance Fleet&Facilities Economic Development Recreation Information Technology Finance Administration Street Maintenance Public Works Financial Operations Street Lights&Signals Investment& Utility Billing Engineering Infrastructure Contracts&Purchasing Water Tigard Municipal Court Sanitary Sewer Enterprise Application Support Stormwater IT: Infrastructure Surface Water Management GIS Services Fleet Facilities City of Tigard • Adopted Budget FY 2025-26 • Page 45 PROGRAM ORGANIZATIONAL CHART Tigard Community Mayor&City Council City Manager City Attorney • _ I Investment& Engagement& Police City Recorder Infrastructure Innovation • City Management Design& Human Resources library Communications &Risk Community Finance Fleet& Development &Court Facilities Information Public Works Prograrn/Organuat'on Technology ❑ Department City of Tigard • Adopted Budget FY 2025-26 • Page 46 READER'S GUIDE PROGRAM BUDGET STRUCTURE A breakdown of each of these programs, departments, and budget units' expenditures can be found in the individual program sections. In addition to the operating programs,the budget includes the following functions: • Debt Service includes appropriations for interest and principal on all types of debt, i.e. general obligation, local improvement districts, loans, and both short term and long-term debt for construction projects. • Loans to the Town Center Development Agency(TCDA),the city's urban renewal district, are for catalyst projects in the downtown and Tigard Triangle plans. As the Urban Renewal District generates more tax increment financing revenues in the future, it will be able to finance its own projects. Until then, the city may loan monies to the TCDA, which will be repaid as outlined in the intergovernmental agreement between the two entities. • Capital Improvement includes appropriations for all major construction project expenditures. Capital improvement projects are included in the long-range plan for city facilities and infrastructure. • Transfers will be made between funds when the revenue received in one fund for an expense that occurs in another fund or when city functions have more than one funding source.Another primary reason for transfers is for a fund to pay for services provided by another fund. • Contingency includes allowance for unforeseen needs that have not been planned for in the current budget and some reserves. Contingency can only be accessed by City Council resolution. City of Tigard • Adopted Budget FY 2025-26 • Page 47 POLICY & ADMINISTRATION Mayor&City Council City Manager City Attorney Investment& Engagement Police City Recorder Infrastructure & Innovation Policy&Administration presentation is for budget reporting purposes only. Each of the above highlighted organizations are separate programs with individual budgets. City of Tigard • Adopted Budget FY 2025-26 • Page 48 WIMI".°°--- --- i•l! MAYOR & COUNCIL FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 0.00 0.00 1.00 1.00 1.00 1.00 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 158,013 166,263 406,645 300,354 300,354 300,354 -26.14% SERVICES MATERIALS& 138,340 125,751 197,000 228,259 211,009 211,009 15.87% SERVICES INDIRECT 15,307 19,023 20,982 677 677 677 -96.77% CHARGES CAPITAL 0 43 0 0 0 0 0.00% OUTLAY Grand Total 311,660 311,080 624,627 529,290 512,040 512,040 -15.26% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year MAYOR& COUNCIL 311,660 311,080 624,627 529,290 512,040 512,040 -15.26%Grand Total 311,660 311,080 624,627 529,290 512,040 512,040 -15.26% Budget By Fund FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year GENERAL 311,660 311,080 624,627 529,290 512,040 512,040 -15.26% FUND Grand Total 311,660 311,080 624,627 529,290 512,040 512,040 -15.26% City of Tigard • Adopted Budget FY 2025-26 • Page 49 Overview Operating under a council-manager form of government, the Mayor and City Council are the policy makers elected to represent the community and uphold the City Charter. The Mayor and Councilors serve four-year terms on a nonpartisan basis. City Council provides legislative and policy leadership, reviews and adopts city laws and policies, provides oversight on city operations, and sets the overall direction of the city.The Council hires the City Manager to carry out policy and run day-to-day operations and hires the City Attorney for city legal services. Key Accomplishments in Fiscal Year 2025 • Council expanded to seven members for first time in the city's history to better represent the voices and interests of Tigard community members. • Hired an interim City Manager that provided a deep level of knowledge and experience to the city to continue our city's vision during a time of transition. • Completed an intentional and in-depth process to hire a permanent City Manager that meets the needs of our diverse and growing community. • Hired Mayor/Council Assistant to assist in moving the council's goals forward and support communications with community members in navigating city services. • Decided and informed on critical projects, services, and programs to support the safety and livability of our community, such as, the Safe Parking program, River Terrace 2.0, Tigard MADE (Maintain, Advance, & Diversify Employment), grants for businesses and community organizations. • Recognized 36 proclamations celebrating and supporting our community including for Arbor Month, Small Business Saturday, and World Mental Health Day. • Adopted five resolutions as the Town Center Development Agency which included budget adjustments and major project decisions such as to Just Compassion for their new center and to Community Partners for Affordable Housing to help construct affordable housing. • Guided the Tigard team on community priorities and the 2023-2025 City Council Goals,with the successful rollout of Tyler Technologies and climate goals. • Developed and adopted the 2025-2027 Council Goals. • Represented Tigard's interest in regional and statewide activities including through the Mayor's appointment to the U.S. Conference of Mayors Advisory Board. Key Investments and Goals for Fiscal Year 2026 • Provide guidance in the implementation of community priorities and the 2025-2027 Council Goals. • Advocate for resilient and well-maintained facilities that provide reliable services. • Lead the development and execution of the city's next 5-year strategic plan. • Represent Tigard's interest in regional and statewide activities and deliver on legislative agenda goals such as fully funding the jurisdictional transfer of Hall Blvd. City of Tigard • Adopted Budget FY 2025-26 • Page 50 MAYOR & COUNCIL - 1050 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 0.00 0.00 1.00 1.00 1.00 1.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 158,013 166,263 406,645 300,354 300,354 300,354 -26.14% SERVICES MATERIALS& SERVICES 138,340 125,751 197,000 228,259 211,009 211,009 15.87% INDIRECT 15,307 19,023 20,982 677 677 677 -96.77% CHARGES CAPITAL 0 43 0 0 0 0 0.00% OUTLAY Grand Total 311,660 311,080 624,627 529,290 512,040 512,040 -15.26% City of Tigard • Adopted Budget FY 2025-26 • Page 51 WINI"I--- --- i•. CITY ATTORNEY FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 1.10 1.10 1.10 1.10 1.10 1.10 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 227,628 233,889 240,961 249,379 249,379 249,379 3.49% SERVICES MATERIALS& 110,959 128,080 141,763 134,485 134,485 134,485 -5.13% SERVICES INDIRECT CHARGES 0 0 4,196 677 677 677 -83.87%Grand Total 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CITY 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% ATTORNEY Grand Total 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% Budget By Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% FUND Grand Total 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% City of Tigard • Adopted Budget FY 2025-26 • Page 52 Overview The role of the City Attorney is to identify, anticipate, and respond to the legal needs of the City of Tigard by providing high-quality, timely, and cost-effective legal services. The City Attorney provides general legal advice and opinions to the organization, which includes members of City Council and the city's departments and divisions. Additional services include the creation, review, and approval of written contracts and legal documents; advice on complying with increasingly vast and complicated land use laws; the preparation and review of ordinances, resolutions, and other documents; drafting/assisting teams with proposed code and policy changes or revisions; and supervision of outside legal counsel. Key Accomplishments in Fiscal Year 2025 • Advised on Time, Place, Manner ordinance updates. • May 2024 Charter ballot measure passed, supported in implementation of changes to Charter document. • Supported the process for City Manager recruitment. Key Investments and Goals for Fiscal Year 2026 • Provide onboarding support/training to two new City Councilors. • Continue to provide risk management oversight. • Continue to provide advice regarding code interpretations, contracts, and intergovernmental agreements. • Continue to provide legal support to enforcement efforts throughout the organization. City of Tigard • Adopted Budget FY 2025-26 • Page 53 CITY ATTORNEY - 1600 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 1.10 1.10 1.10 1.10 1.10 1.10 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 227,628 233,889 240,961 249,379 249,379 249,379 3.49% SERVICES MATERIALS& SERVICES 110,959 128,080 141,763 134,485 134,485 134,485 -5.13% INDIRECT 0 0 4,196 677 677 677 -83.87% CHARGES Grand Total 338,587 361,969 386,920 384,541 384,541 384,541 -0.61% City of Tigard • Adopted Budget FY 2025-26 • Page 54 WIM".°°"---- --- i•l! CITY RECORDER/RECORDS FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 3.00 3.00 3.00 3.00 3.00 3.00 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 308,833 361,740 382,299 382,105 382,105 382,105 -0.05% SERVICES MATERIALS& 128,308 102,613 111,015 112,824 112,824 112,824 1.63% SERVICES INDIRECT CHARGES 0 36,758 37,475 31,697 31,697 31,697 -15.42%Grand Total 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% Budget By Division FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year CITY 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% RECORDER/RECORDS Grand Total 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% Budget By Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% FUND Grand Total 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% City of Tigard • Adopted Budget FY 2025-26 • Page 55 Overview The City Recorder and Records Division prepares Council meeting agendas and public noticing, keeps an accurate record of City Council proceedings, serves as the city's elections officer, and maintains public records and oversees public records requests in accordance with Oregon Public Records Law.The Division also includes a Deputy Recorder, who serves in the Recorder's absence and a Records Management Specialist.The City Recorder team maintains the Tigard Municipal Code and Community Development Code and records documents electronically with Washington County. Key Accomplishments in Fiscal Year 2025 • Continued coordinating hybrid council meetings in Town Hall and kept them accessible to the public through several options: attending in person, sending written comments emailed through a special council meeting portal, phoning in during a meeting, appearing by video during the meeting or watching video recordings or live streaming available on the city's website. • Helped to welcome two new members to the Council, added by the new Charter passed in 2024, and assisted in providing guidance and context to the city meeting process. • Responded to public records requests and provided digital access to commonly requested records such as Council, Board and Committee meetings and building records through the Weblink portal on the city's website. • Continued to add permanent records to the electronic document management system and as records were verified, destroyed those reaching the end of their retention period. Documents in storage were relocated from a modular building in advance of a city offices remodel. • All public records requesters received a response to requests within the Oregon Public Records Law timeframe. • Collaborate with departments to scan large planning files and place in the Electronic Data Management System, including many available for view by the public. Key Investments and Goals for Fiscal Year 2026 • Continue to partner with the City Manager and Information Technology team to oversee hybrid council meetings, ensuring various modes of participation are available for both digital and in-person participants per Oregon House Bill 2560. • Continue to make council meeting materials more accessible to people needing sight accommodations and maintain closed captioning on meeting videos for those with hearing difficulties. • Improve language access to City Council meetings by translating several meetings, depending on community interest. • Complete consolidation of offsite boxes of records to one secure location. • Coordinate the election process to place a bond measure on the May 2026 ballot. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24 25 FY 25-26 Actual Actual Estimated Target Access, #of public records Promote government transparency by responding to 400 352 467 481 Transparency requests in a year requests for public records. City of Tigard • Adopted Budget FY 2025-26 • Page 56 CITY RECORDER/RECORDS - 1500 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 3.00 3.00 3.00 3.00 3.00 3.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 308,833 361,740 382,299 382,105 382,105 382,105 -0.05% SERVICES MATERIALS& SERVICES 128,308 102,613 111,015 112,824 112,824 112,824 1.63% INDIRECT 0 36,758 37,475 31,697 31,697 31,697 -15.42% CHARGES Grand Total 437,141 501,111 530,789 526,626 526,626 526,626 -0.78% City of Tigard • Adopted Budget FY 2025-26 • Page 57 ENGAGEMENT & INNOVATION Mayor&City Council I City Manager City Attomey Investment& Engagement Infrastructure &Innovation Police City Recorder L City Design& Human Resources Management Communkations &Risk Library This program's portfolio was created to advance community engagement and service, as well as operational efficiency and innovation. The departments in Engagement & Innovation connect with the community, provide library services, and internally support human resources. City of Tigard • Adopted Budget FY 2025-26 • Page 58 ENGAGEMENT & INNOVATION FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of Positions/FTE 60.85 60.55 64.05 64.15 65.15 65.15 1.10 Budget by Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL SERVICES 6,673,720 7,428,174 8,922,409 8,907,148 9,044,635 9,044,635 -0.17% MATERIALS& 4,719,545 3,546,617 5,475,286 3,982,917 4,014,915 4,014,915 -27.26% SERVICES INDIRECT 3,420,834 3,430,635 4,715,851 4,581,866 4,581,866 4,581,866 -2.84% CHARGES CAPITAL 45,933 69,273 290,690 131,377 122,777 122,777 -54.81% OUTLAY Grand Total 14,860,032 14,474,699 19,404,236 17,603,308 17,764,193 17,764,193 -9.28% Budget by Department Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year CITY MANAGEMENT 1,672,862 2,205,174 3,713,812 2,367,798 2,503,685 2,503,685 -36.24% DESIGN AND 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% COMMUNICATIONS HUMAN RESOURCES& 2,233,552 2,660,734 4,100,648 3,871,965 3,871,965 3,871,965 -5.58% RISK LIBRARY 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 -1.28% SOCIAL SRVCS& COMMUNITY EVENT 2,206,851 417,449 482,850 472,635 472,635 472,635 -2.12% Grand Total 14,860,032 14,474,699 19,404,236 17,603,308 17,764,193 17,764,193 -9.28% Budget by Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year GENERAL FUND 10,099,397 9,129,253 12,241,015 11,025,339 11,186,224 11,186,224 -9.93% City of Tigard • Adopted Budget FY 2025-26 • Page 59 ENGAGEMENT & INNOVATION Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 4,689,435 5,236,178 6,686,221 6,051,209 6,051,209 6,051,209 -9.50% FUND INSURANCE 71,200 109,268 477,000 477,000 477,000 477,000 0.00% FUND TRANSIENT LODGING TAX 0 0 0 49,760 49,760 49,760 0.00% FUND Grand Total 14,860,032 14,474,699 19,404,236 17,603,308 17,764,193 17,764,193 -9.28% City of Tigard • Adopted Budget FY 2025-26 • Page 60 Wl.IlMlw------- nl! CITY MANAGEMENT FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 8.90 8.40 8.90 8.90 9.90 9.90 1.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 1,315,787 1,419,772 1,842,171 1,682,103 1,817,990 1,817,990 -8.69% SERVICES MATERIALS& 356,976 767,531 1,708,606 630,117 630,117 630,117 -63.12% SERVICES INDIRECT CHARGES 0 17,871 59,035 54,928 54,928 54,928 -6.96% CAPITAL 99 0 104,000 650 650 650 -99.38% OUTLAY Grand Total 1,672,862 2,205,174 3,713,812 2,367,798 2,503,685 2,503,685 -36.24% Budget By Division FY23 FY24 FY25 Change Proposed Approved Adopted from Prior Actual Actual Revised Year CITY MANAGEMENT 1,672,862 1,530,665 1,801,485 1,516,502 1,516,502 1,516,502 -15.82% DIVERSITY/EQUITY/INCLSN/BELONG 0 186,988 262,912 228,574 228,574 228,574 -13.06% STRATEGIC INITIATIVES 0 487,521 1,649,415 622,722 758,609 758,609 -62.25% Grand Total 1,672,862 2,205,174 3,713,812 2,367,798 2,503,685 2,503,685 -36.24% City of Tigard • Adopted Budget FY 2025-26 • Page 61 Budget By Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 1,672,862 1,717,653 2,064,397 1,745,076 1,745,076 1,745,076 -15.47% FUND GENERAL 0 487,521 1,649,415 622,722 758,609 758,609 -62.25% FUND Grand Total 1,672,862 2,205,174 3,713,812 2,367,798 2,503,685 2,503,685 -36.24% Overview The City Manager's Office is responsible for administering day-to-day management and operations of city departments; providing information necessary for sound policy and decision making; implementing community priorities and Council goals; developing the annual budget that aligns with our priorities; communicating actions and accomplishments, and monitoring performance of strategic initiatives; evaluating personnel programs, services, and projects; and maintaining positive government relations, including cross jurisdictional partnerships, and regional investments. The Diversity, Equity, Inclusion & Belonging Division coordinates internal and external efforts to help the city advance inclusion and equity goals.This includes facilitating public cultural celebrations, identifying educational opportunities for teammates, implementing equity metrics such as teammate demographics, and guiding the internal Equity Advisory Committee. The Strategic Initiatives Division champions key citywide initiatives through programs, policies, and partnerships to ensure community priorities and Council Goals are addressed. The division funds key initiatives such as Houselessness support and Climate efforts. Key Accomplishments in Fiscal Year 2025 • Safe Parking Program funded and first Safe Parking site successfully opened at City Hall (and monthly reports issued). • City/County Liaison hired to lead houselessness in SE Washington County. • Committed to hiring a full-time climate position. • Equitable Engagement consultant hired. • Jurisdictional Transfer Advisory Committee recommended Hall Blvd to the Legislature for funding. • Co-hosted Tigard's fourth annual Pride Parade, third Juneteenth event, and fourth annual MLK Weekend of Service. • Hired events consultant to manage logistics for community-wide events. • Supported history and heritage month celebrations. • Advancing DEIB with internal programming, supporting teammate development and retention, and building relationships with BIPOC (Black, Indigenous, People of Color) community members and organizations. City of Tigard • Adopted Budget FY 2025-26 • Page 62 Key Investments and Goals for Fiscal Year 2026 • Advance community priorities and City Council 2025-2027 goals including addressing houselessness and climate change. • Climate Action Task Force established. • Implement Equitable Engagement findings. • Support implementation of key public-facing Tyler Enterprise System modules and associated Communications plan. • Continue to build a high-performing and unified team that embraces Tigard's Community Promise. • Continue to implement best practices for finance and budgeting that support Tigard's long-term fiscal health. • Develop a robust Affinity Group program for teammates. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target* Overall rating for quality National of city services to Community Quality of services community.Score from N/A 69% provided by Tigard N/A 75% Survey random sample in Tigard community. The City's ability to value National Valuing/respecting community members Community residents from diverse who are under- N/A 70% N/A 75% Survey backgrounds represented.Score from random sample in Tigard community. The ability for National Opportunities to community to be Community participate in social involved in community N/A 54% N/A 60% Survey events and activities events and more.Score from random sample in Tigard community. *Data for these measures is collected every other year City of Tigard • Adopted Budget FY 2025-26 • Page 63 CITY MANAGEMENT - 1000 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 8.90 5.90 5.90 5.90 5.90 5.90 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 1,315,787 1,104,172 1,297,046 1,264,058 1,264,058 1,264,058 -2.54% SERVICES MATERIALS& SERVICES 356,976 408,622 465,082 233,807 233,807 233,807 -49.73%INDIRECT 0 17,871 36,857 18,487 18,487 18,487 -49.84% CHARGES CAPITAL 99 0 2,500 150 150 150 -94.00% OUTLAY Grand Total 1,672,862 1,530,665 1,801,485 1,516,502 1,516,502 1,516,502 -15.82% City of Tigard • Adopted Budget FY 2025-26 • Page 64 DIVERSITY, EQUITY, INCLUSION & BELONGING - 1700 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 0.00 1.00 1.00 1.00 1.00 1.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 0 171,561 179,725 156,047 156,047 156,047 -13.17% SERVICES MATERIALS& SERVICES 0 15,427 83,187 71,850 71,850 71,850 -13.63% INDIRECT 0 0 0 677 677 677 0.00% CHARGES Grand Total 0 186,988 262,912 228,574 228,574 228,574 -13.06% City of Tigard • Adopted Budget FY 2025-26 • Page 65 STRATEGIC INITIATIVES - 1800 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 0.00 1.50 2.00 2.00 3.00 3.00 1.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 0 144,039 365,400 261,998 397,885 397,885 8.89% SERVICES MATERIALS& SERVICES 0 343,482 1,160,337 324,460 324,460 324,460 -72.04% INDIRECT 0 0 22,178 35,764 35,764 35,764 61.26% CHARGES CAPITAL 0 0 101,500 500 500 500 -99.51% OUTLAY Grand Total 0 487,521 1,649,415 622,722 758,609 758,609 -54.01% City of Tigard • Adopted Budget FY 2025-26 • Page 66 Wl.".°°------- i•l! DESIGN AND COMMUNICATIONS FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 5.35 5.35 5.35 5.35 5.35 5.35 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 632,798 696,101 682,147 731,061 731,061 731,061 7.17% SERVICES MATERIALS& 193,386 219,563 234,325 109,603 109,603 109,603 -53.23% SERVICES INDIRECT CHARGES 0 20,511 39,064 20,177 20,177 20,177 -48.35% CAPITAL 28,037 30,884 42,640 50,327 50,327 50,327 18.03% OUTLAY Grand Total 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year DESIGN AND COMMUNICATIONS 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% Grand Total 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% Budget By Fund FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CENTRAL SERVICES 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% FUND City of Tigard • Adopted Budget FY 2025-26 • Page 67 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year Grand Total 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% Overview The Design and Communications Division supports the City Council's goals, citywide initiatives, and the city's strategic plan through both external and internal communication efforts.The division manages and updates the city's website and intranet, produces videos and podcasts, leads the citywide Communications Team, and oversees the Community Roundtable.This roundtable, which includes nonprofit and faith-based leaders, ensures effective collaboration and facilitates the translation of city communications. Key Accomplishments in Fiscal Year 2025 • Led the Communications and Outreach pillar for the Building a Better Tigard project. • Worked closely with Enviroissues on the Equitable Engagement project. • Completed 1,098 work requests from city departments; 94%were completed on-time or early. • Hosted the 3rd annual El Tigre Fest, in celebration of Hispanic Heritage Month, which included 54 vendors and was attended by 5,300 people. • Partnered with Economic Development to produce the Local Business Spotlight video series. • Recorded and published the fifth season of the Talking Tigard podcast which featured guests from business owners, high school students, and elected officials. • Increased the city's social media presence by more than 11% by incorporating more videos into posts. • Grew the membership of the Community Roundtable which consists of leaders from the non-profit and faith- based community. Key Investments and Goals for Fiscal Year 2026 • Manage the Tigard Service Request platform. • Coordinate the City of Tigard's July 4th celebration. • Communicate and implement recommendations from the Equitable Engagement project. • Amplify the voices of the underserved community through the Community Roundtable, El Tigre, and Los Empresarios. • Continue to ensure that vital city documents are produced in English and Spanish. • Maximize awareness and support of the City Council's actions, goals, and programs. • Achieve coordinated and consistent communication both internally and externally. City of Tigard • Adopted Budget FY 2025-26 • Page 68 INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Performance Increase in the Website hits 1,320,000 1,325,000 1,327,000 1,334,000 Audit,Access, number of Customer individuals Cityscape:City's email 33,111 34,000 34,710 35,211 Service, accessing city newsletter Transparency information via website,social Social media:#of media,Cityscape, followers across social 18,500 19,000 21,600 22,100 print media,etc. media platforms Increase in the City communications number of engage the community individuals and advance the vision, State of the State of the State of the State of the attending city support and enhance City 300 City 240 City 245 City 250 sponsored community gatherings meetings and Council Outreach:Fireside 900(virtual events 925 940 955 Chats,Council Spark,etc. events) City Meetings:City Council Meetings, 140 145 145 145 Board/Committee Meetings City of Tigard • Adopted Budget FY 2025-26 • Page 69 DESIGN AND COMMUNICATIONS - 1300 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 5.35 5.35 5.35 5.35 5.35 5.35 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 632,798 696,101 682,147 731,061 731,061 731,061 7.17% SERVICES MATERIALS& 193,386 219,563 234,325 109,603 109,603 109,603 -53.23% SERVICES INDIRECT 0 20,511 39,064 20,177 20,177 20,177 -48.35% CHARGES CAPITAL 28,037 30,884 42,640 50,327 50,327 50,327 18.03% OUTLAY Grand Total 854,221 967,059 998,176 911,168 911,168 911,168 -8.72% City of Tigard • Adopted Budget FY 2025-26 • Page 70 WIIMII"."---- -- i•I! HUMAN RESOURCES & RISK FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 7.30 7.50 9.50 9.50 9.50 9.50 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 794,008 992,274 1,551,595 1,453,775 1,453,775 1,453,775 -6.30% SERVICES MATERIALS& 1,425,244 1,580,997 2,352,587 2,296,274 2,296,274 2,296,274 -2.39% SERVICES INDIRECT CHARGES 0 56,356 70,466 51,916 51,916 51,916 -26.32% CAPITAL 14,300 31,107 126,000 70,000 70,000 70,000 -44.44% OUTLAY Grand Total 2,233,552 2,660,734 4,100,648 3,871,965 3,871,965 3,871,965 -5.58% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year HUMAN 798,419 1,014,422 1,875,059 1,539,242 1,539,242 1,539,242 -17.91% RESOURCES RISK MANAGEMENT 1,435,133 1,646,312 2,225,589 2,332,723 2,332,723 2,332,723 4.81% Grand Total 2,233,552 2,660,734 4,100,648 3,871,965 3,871,965 3,871,965 -5.58% Budget By Fund City of Tigard • Adopted Budget FY 2025-26 • Page 71 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 2,162,352 2,551,466 3,623,648 3,394,965 3,394,965 3,394,965 -6.31% FUND INSURANCE 71,200 109,268 477,000 477,000 477,000 477,000 0.00% FUND Grand Total 2,233,552 2,660,734 4,100,648 3,871,965 3,871,965 3,871,965 -5.58% Overview Human Resources & Risk Management operate as strategic partners to all team members.The department's mission is to attract and retain talented individuals by ensuring a workplace that values diversity, promotes engagement, and reinforces safety—all with the aim of reflecting these values to our community through the services they provide. Human Resources & Risk Management partner with our labor unions to ensure compliance with federal and state labor and employment laws. Together they strive to decrease the potential for liability throughout the City, and to ensure broad compliance and safe work experiences for our team. By supporting our team members' development, Human Resources & Risk Management enhance quality, improve productivity, foster inclusivity, ensure safe work practices, and identify future leaders for career growth opportunities with the City of Tigard. Key Accomplishments in Fiscal Year 2025 • Contracted, implemented and initiated new leave management process with Trupp HR. • Modernized and implemented new Personnel Actions process and Risk Management module utilizing Tyler Munis. • Successfully recruited and filled all Human Resources vacancies including the Senior Human Resources Business Partner and Human Resources Operations Analyst positions. • Conducted several high-profile recruitments to identify next City Manager and filled key leadership positions including the Police Chief, IT Director, Human Resources Director, Community Development Director, and Interim City Manager. • Successfully initiated the City's comprehensive classification and compensation study process. Key Investments and Goals for Fiscal Year 2026 • Review, update, and centralize city and department policies. • Complete classification and compensation study with selected vendor to ensure fair and proper compensation for current and future City of Tigard teammates. • Successful completion of bargaining with SEIU and TPOA/Sergeants. • Commence joint committee review for city provided benefits and health insurance vendors. • Define, document, and modernize processes and procedures including recruiting, onboarding, offboarding, and investigations. City of Tigard • Adopted Budget FY 2025-26 • Page 72 INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Strategic Plan %Retention of New Employees After one year Improving overall 52% 59% 60% 60% After three years efficiency and 53% 36% 60% 60%° performance through After five years increased retention. 41% 40% 52% 35% Strategic Plan, %of recruitments To maintain fast moving Performance completed within recruitment processes to Audit established target attract and acquire best 48% 64% 74% 80% timeline* quality candidates. Equitable Increase diverse hires to Employment %of racially diverse better reflect the ° ° ° ° Opportunities hires annually available labor pool and 37/° 38/° 22/° 30% local community. Safety %of vehicle Identify actions that will collisions which are decrease the percent of 43% 50% 40% 25% preventable preventable accidents. Performance Implement strategies to Audit reduce number and Workers'Comp severity of work injuries, Modification Factor improving productivity(3 0.94 0.95 0.93 0.91 yr.avg-compared to industry). *TIME TO FILL—This metric is calculated from date of position opening to date of offer decision with a goal of 70 days. City of Tigard • Adopted Budget FY 2025-26 • Page 73 HUMAN RESOURCES - 1100 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 5.00 5.00 7.00 7.00 7.00 7.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 497,465 642,979 1,181,275 1,066,779 1,066,779 1,066,779 -9.69% SERVICES MATERIALS& 286,654 300,957 517,205 365,941 365,941 365,941 -29.25% SERVICES INDIRECT 0 39,379 50,579 36,522 36,522 36,522 -27.79% CHARGES CAPITAL 14,300 31,107 126,000 70,000 70,000 70,000 -44.44% OUTLAY Grand Total 798,419 1,014,422 1,875,059 1,539,242 1,539,242 1,539,242 -17.91% City of Tigard • Adopted Budget FY 2025-26 • Page 74 RISK MANAGEMENT - 1200 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 2.30 2.50 2.50 2.50 2.50 2.50 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 296,543 349,295 370,320 386,996 386,996 386,996 4.50% SERVICES MATERIALS& 1,138,590 1,280,040 1,835,382 1,930,333 1,930,333 1,930,333 5.17% SERVICES INDIRECT 0 16,977 19,887 15,394 15,394 15,394 -22.59% CHARGES Grand Total 1,435,133 1,646,312 2,225,589 2,332,723 2,332,723 2,332,723 4.81% City of Tigard • Adopted Budget FY 2025-26 • Page 75 WI."° l------ il1. LIBRARY FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 39.30 39.30 40.30 40.40 40.40 40.40 0.10 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 3,931,127 4,320,027 4,846,496 5,040,209 5,041,809 5,041,809 4.03% SERVICES MATERIALS& 545,115 570,126 696,918 474,288 506,286 506,286 -27.35% SERVICES INDIRECT 3,412,807 3,326,848 4,547,286 4,454,845 4,454,845 4,454,845 -2.03% CHARGES CAPITAL 3,497 7,282 18,050 10,400 1,800 1,800 -90.03% OUTLAY Grand Total 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 -1.03% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year LIBRARY ADMINISTRATION 724,237 757,358 980,334 775,389 799,387 799,387 -18.46% LIBRARY 2,484,601 2,710,305 3,273,920 3,199,473 3,192,573 3,192,573 -2.48% CIRCULATION LIBRARY READERS' 3,666,077 3,706,886 4,568,216 4,680,635 4,699,436 4,699,436 2.87% SERVICES LIBRARY TECHNICAL 1,017,631 1,049,734 1,286,280 1,324,245 1,313,344 1,313,344 2.1% SERVICES Grand Total 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 -1.03% City of Tigard • Adopted Budget FY 2025-26 • Page 76 Budget By Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year GENERAL 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 -1.28% FUND Grand Total 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 -1.28% Overview The Tigard Public Library provides access to community space, books, media, and other materials for information and enjoyment, technology equipment and support, assistance in finding answers to questions of all kinds, and educational and recreational community events. Priorities for the Library are to be an inclusive and welcoming place for everyone, to be a trusted source for accurate, vital materials and resources, and to enrich the lives of community members. Key Accomplishments in Fiscal Year 2025 • Expanded the Best Seller collection to include materials for kids and young adults, and to increase access to a broader range of materials for patrons. Installed new shelving and furniture to create a welcoming space and to create an easier browsing experience in the Best Seller collection. • Updated policies, including the Library Use Policy, to clarify expectations and to better support a safer environment for library patrons and employees. • Provided library employees with range of equity-focused professional development opportunities to support the work of all positions and divisions within the library. • Maintained a 16.5-day turnaround to provide access to 10,761 new items to the community in the first half of FY25.This is faster than the 10-year average turnaround of 19.7 days. On target to add over 21,000 items (books, DVDs and more)with an 18-day turnaround from receipt of new materials to fully cataloged and processed items to Circulation in FY25. This includes at least 150 new items for the Library of Things, embracing sustainability through sharing resources; and more than 800 items in languages other than English for a more equitable collection to meet the needs of the community. • Provided 692 Interlibrary Loans for items that were not available at WCCLS libraries via WorldShare in the first half of FY25. Key Investments and Goals for Fiscal Year 2026 • Develop a five-year strategic plan and an updated library mission that reflects community engagement& input and includes goals & priorities for the work of the library, to be put in place in July of 2026. • Develop an organizational structure that reflects upcoming changes to WCCLS operations and supports departmental goals to provide resources and services to the community. • Finalize and implement a Customer Service framework that establishes standards and provides a consistent experience for all library users. • Collaborate with community partners and increase patron connections to community resources through regular library social services engagement and office hours. • Complete work on Automated Materials Handling (AMH) replacement with a focus on safety and efficiency for City of Tigard • Adopted Budget FY 2025-26 • Page 77 teammate workflows, as well as energy efficiency, to support the City's climate resiliency goals. • Order and add 22,000 items to the library collection with a 15-day turnaround from receipt of items to library materials being available for the community. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Support Value per Value of circulated Strategic Plan Registered physical and electronic Cardholder items and reference transactions to the $304.55 $429.40 $460.00 $468.00 library users.Illustrates savings to the community. Performance Collection Turnover Number of materials Audit,Good Rate checked out relative to stewards of city the size of the collection. 5.47 1,152,077/ 5.91 1,223,159/ 6.01 1,250,000/ 6.20 1,290,000/ resources Ensures the library is making the best use of 210,645 207,122 208,000 208,000 space available and meeting patrons' needs. Good stewards Total Circulation Provide public access to of city (Physical&E- materials to enhance 1,152,077 1,223,159 1,230,000 1,290,000 resources Content) lives. Support Total Patron Visits Provide public space and Strategic Plan services that are accessible to all 216,975 234,108 242,000 270,000 members of our community. Good stewards Volunteer Hours/ Build authentic of city Full Time Employee resources, Equivalent relationships with 4,472/2.15 5,579/2.7 4,700/2.3 5,100/2.5 Support community members Strategic Plan through city initiatives. Support Program&School Provide educational and Strategic Plan Visit Attendance cultural events to foster participation from all 21,329 23,040 21,000 22,000 members of our community. City of Tigard • Adopted Budget FY 2025-26 • Page 78 LIBRARY ADMINISTRATION - 5000 Overview The Library Administration Division is composed of the Director of Library Services and the Confidential Executive Assistant. Library Administration oversees and coordinates smooth building operations, provides an overall vision for the Library, and represents the vision, needs, and accomplishments of the Library to the Library Board, City Council,WCCLS (Washington County Cooperative Library Services), and the community at large. Key Accomplishments in Fiscal Year 2025 • Supported the ongoing work of the Library Board by providing comprehensive updates on library operations while navigating changes to staffing and library board participation. • Participated in the WCCLS funding and governance evaluation process, collaborating with city managers, non- profit chairs, and library directors throughout the cooperative to develop a sustainable future for libraries in Washington County. • Provided strategic direction and support for the city's Equity Advisory Committee, which fosters an environment of diversity, equity, and inclusion for belonging within our organization and the diverse communities we serve. • Piloted a quarterly"Chat with the Director" program to support meaningful connections between community members and our library administration. Key Investments and Goals for Fiscal Year 2026 • Implement internal library-wide communication plan in order to increase efficiency and collective knowledge of library services and resources. • Develop a comprehensive training program for the Library Board to provide board members with the knowledge and skills they need to make informed decisions, advocate for the library, and engage with the community. • Participate in the WCCLS funding and governance evaluation process, establishing updated allocation models for member libraries. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 2.80 2.80 2.00 2.00 2.00 2.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL SERVICES 302,809 290,920 365,189 365,815 365,815 365,815 0.17% MATERIALS& 72,084 90,078 159,588 33,067 57,065 57,065 -64.24% SERVICES INDIRECT 349,344 376,360 450,557 376,507 376,507 376,507 -16.44% CHARGES City of Tigard • Adopted Budget FY 2025-26 • Page 79 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CAPITAL OUTLAY 0 0 5,000 0 0 0 100.00%Grand Total 724,237 757,358 980,334 775,389 799,387 799,387 -18.46% City of Tigard • Adopted Budget FY 2025-26 • Page 80 READERS SERVICES - 5100 Overview Readers Services provides reference, reader's advisory, and technology assistance; plans and hosts library events; selects materials for library collections; and connects with the community through outreach and partnership projects.The Readers Services Division provides families with materials and resources to develop literacy skills, provides access to technology equipment and support, and fosters lifelong learning through library and outreach events. Key Accomplishments in Fiscal Year 2025 • Hired and trained a library social services coordinator, who collaborates with community partners such Family Promise of Tualatin Valley, Just Compassion of East Washington County, WIC, and Tigard DHS to increase access to library resources and services for populations who have been marginalized. • Initiated the process to reimagine the library's second floor areas to create more accessible,vibrant spaces and enhance patron experience. Began by gathering data on space usage and preparing recommendations for public areas including technology and seating. • Expanded the Best Seller collection to include materials for kids and young adults, and to increase access to a broader range of materials for patrons. Installed new shelving and furniture to create a welcoming space and to create an easier browsing experience in the Best Seller collection. • Began providing the library's Technology Room as a reservable meeting space for community members, increasing the use of the space from about 10% of library open hours to about 60%of library open hours. Key Investments and Goals for Fiscal Year 2026 • Complete a phased plan to redesign the library's second floor to create more accessible, vibrant spaces and enhance patron experience, and begin implementing changes. • Initiate a librarywide signage audit with the goal of supporting accessible, independent navigation of the library building. • Collaborate with community partners and increase patron connections to community resources through regular library social services engagement and office hours. • Provide library-specific trauma-informed service training to all library employees to support the goal of creating and maintaining a harmonious shared community space in the library. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 15.20 15.20 16.20 16.20 16.20 16.20 0.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 1,584,751 1,739,327 2,024,247 2,137,736 2,139,336 2,139,336 5.69% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 81 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& 366,296 372,368 412,634 345,703 362,904 362,904 -12.05% SERVICES INDIRECT 1,714,211 1,588,011 2,129,385 2,195,396 2,195,396 2,195,396 3.10% CHARGES CAPITAL 819 7,180 1,950 1,800 1,800 1,800 -7.69% OUTLAY Grand Total 3,666,077 3,706,886 4,568,216 4,680,635 4,699,436 4,699,436 2.87% City of Tigard • Adopted Budget FY 2025-26 • Page 82 TECHNICAL SERVICES - 5200 Overview Technical Services provides access to library materials by ordering and preparing items for use by the public and cataloging physical items in the collection.The Technical Services Division makes items findable and usable by the public and library staff. The Technical Services Division updates digital records in the catalog and updates physical items when moved in the collection or in need of repair, provides access to less popular materials through the Interlibrary Loan (ILL) service to the public, and determines how to process and circulate items in the Library of Things collection. The Library of Things collection gives community members access to unique items such as board games, technology equipment, laptops with wi-fi hotspots, instruments, sensory items, puppets, and educational models. Key Accomplishments in Fiscal Year 2025 • Provided enhanced cataloging services for special materials including Library of Things and books in 15 languages. • Updated local and alternate classification schemas to improve patron access to materials, including items in Dewey 200's (Religion) and 780's (Music). • Contributed to Seed Library implementation and improved Juvenile Library of Things shelving and packaging for better access. • Enhanced inclusivity and usability of library materials and spaces for patrons by assisting with broadened best seller collections for all ages. • Provided high-quality cataloging and training presentations for catalogers in the countywide library cooperative. • Increased workload to support Tigard Tyler and Library VDI Desktop implementation. Key Investments and Goals for Fiscal Year 2026 • Provide enhanced access to a variety of formats and languages in a 15-day turnaround from receipt of items to library materials being available for the community. • Order and add 22,000 items to circulate for the public, including specialty items in the Library of Things collections that embrace sustainability through sharing resources and items in languages other than English for a more equitable collection for the community. • Provide access to more than 1,500 items that are not in the collection via Interlibrary Loan (ILL). • Find and follow improved workflow opportunities based on the American Library Association's Cataloguing Code of Ethics that enhance inclusivity, equity in cataloguing practices and accessibility to the collection. Examples include updated terminology in subject headings, synopsis fields of bibliographic records, and reclassifying items. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 6.00 6.00 5.70 5.70 5.70 5.70 0.00 City of Tigard • Adopted Budget FY 2025-26 • Page 83 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 628,769 678,144 696,124 738,527 738,527 738,527 6.09% SERVICES MATERIALS& 53,720 52,685 58,494 60,267 51,666 51,666 -11.67% SERVICES INDIRECT 335,142 318,905 527,562 523,151 523,151 523,151 -0.84% CHARGES CAPITAL 0 0 4,100 2,300 0 0 -100.00% OUTLAY Grand Total 1,017,631 1,049,734 1,286,280 1,324,245 1,313,344 1,313,344 2.10% City of Tigard • Adopted Budget FY 2025-26 • Page 84 LIBRARY CIRCULATION - 5300 Overview Library Circulation services include assisting with checkout of library materials, retrieving reserved materials and making them available for patrons, and sorting and shelving returned materials. The Circulation Division provides frontline customer service and library account support, including library card creation and maintenance, billing, and general inquiries.The Library's Circulation Division manages the movement of materials such as books and other media within the library and as part of the countywide library cooperative.The Volunteer Coordinator is a member of the Circulation team and supports volunteer engagement between the library and community members. Key Accomplishments in Fiscal Year 2025 • Started the second year of the two-year Holds Locker Pilot Project in partnership with WCCLS.This project gives expanded community access to library materials and allows for feasibility-use data to be provided to WCCLS partner libraries. In the first full year of use by the public over 4,800 items were retrieved from the lockers. • Maintained volunteer opportunities for community members with a slight decrease in hours served, from 5,078 hours in 2023 to 4,600 in 2024. Provided 12 Tigard teens with opportunities for service through the summer youth volunteer program. • Began the Automated Materials Handling (AMH) Replacement Project which will replace the out-of-date machine with an updated version.This equipment is vital to daily Circulation operations processing an average of 2,041 items per day.The new machine is anticipated to be installed during FY2026. • Provided division-wide professional development opportunities focused on excellence in customer service, including Circulation teammates' participation in the Culture of Belonging pilot training, and with attendance at the Oregon Library Association conference. Key Investments and Goals for Fiscal Year 2026 • Continue support of the City's DEIB efforts by providing training and development opportunities for teammates using Culture of Belonging and other material directly supporting the City's Racial Equity Action Plan. • Complete work on Automated Materials Handling (AMH) replacement with a focus on safety and efficiency for teammate workflows, as well as energy efficiency, to support the City's climate resiliency goals. • Increase community involvement in the volunteer program by strengthening partnerships with community organizations and building the infrastructure to welcome and support volunteers with diverse skills, languages, and experience. • Complete the Holds Locker Pilot Project, with both a summary report and raw data including staff hours needed as well as technical and operational requirements, that will be shared with all WCCLS Libraries to determine the feasibility of using lockers at individual locations to expand access.The lockers will be returned to WCCLS in the Fall of 2025. • As part of a multi-year Excellence in Essentials project, establish data-driven work procedure standards that clarify expectations for employees and create a consistent experience for patrons seeking library materials. City of Tigard • Adopted Budget FY 2025-26 • Page 85 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of Positions/FTE 15.30 15.30 16.40 16.50 16.50 16.50 0.10 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 1,414,798 1,611,636 1,760,936 1,798,131 1,798,131 1,798,131 2.11% SERVICES MATERIALS& SERVICES 53,015 54,995 66,202 35,251 34,651 34,651 -46.75% INDIRECT 1,014,110 1,043,572 1,439,782 1,359,791 1,359,791 1,359,791 -5.56% CHARGES CAPITAL 2,678 102 7,000 6,300 0 0 -10.00% OUTLAY Grand Total 2,484,601 2,710,305 3,273,920 3,199,473 3,192,573 3,192,573 -2.27% City of Tigard • Adopted Budget FY 2025-26 • Page 86 SOCIAL SERVICES & COMMUNITY EVENTS Overview Social Services and Community Events include funding for city events and grant funding to a variety of not-for- profit organizations that deliver services to those in need in the community or an event that promotes an economic, cultural or artistic benefit to the community.The city events included in this portion of the budget are the Pride Parade, Juneteenth Celebration, MLK Weekend of Service, El Tigre Fest, and the 4th of July Celebration. Budget By Category FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year MATERIALS& 2,198,824 408,400 482,850 472,635 472,635 472,635 -2.12% SERVICES INDIRECT CHARGES 8,027 9,049 0 0 0 0 0.00% Grand Total 2,206,851 417,449 482,850 472,635 472,635 472,635 -2.12% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year COMMUNITY 104,600 217,000 280,150 242,735 242,735 242,735 -13.36% EVENTS SOCIAL 2,102,251 200,449 202,700 229,900 229,900 229,900 13.42% SERVICES Grand Total 2,206,851 417,449 482,850 472,635 472,635 472,635 -2.12% Budget By Fund FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year GENERAL FUND 2,206,851 417,449 482,850 422,875 422,875 422,875 -12.42% TRANSIENT LODGING TAX 0 0 0 49,760 49,760 49,760 0.00% FUND Grand Total 2,206,851 417,449 482,850 472,635 472,635 472,635 -2.12% City of Tigard • Adopted Budget FY 2025-26 • Page 87 SOCIAL SERVICES - 5900 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& 2,094,224 191,400 202,700 229,900 229,900 229,900 13.42% SERVICES INDIRECT $027 9,049 0 0 0 0 0.00% CHARGES Grand Total 2,102,251 200,449 202,700 229,900 229,900 229,900 13.42% COMMUNITY EVENTS - 5910 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted MATERIALS& 104,600 217,000 280,150 242,735 242,735 242,735 SERVICES Grand Total 104,600 217,000 280,150 242,735 242,735 242,735 City of Tigard • Adopted Budget FY 2025-26 • Page 88 FY 2025-26 GRANT AWARDS Social Services Grant Awards FY 2025-26 Social Services Grant Awards(cont) FY 2025-26 ASSIST Direct 5 8,000 Tigard United Methodist Church/Bethlehem Direct 5 5,300 House of Bread Big Brothers Big Sisters Columbia Direct $ 5,000 Tigard-Tualatin Family Resource Center Direct 5 10,000 Northwest Boys&Girls Aid Direct $ 2,000 Tualatin Food Pantry Direct 5 3,000 Breast Friends Direct $ 4,500 Total Social Services Grant Awards' Direct $ 229,900 Catalyst Partnerships Direct $ 7,000 Community Events Grant Awards FY 2025-26 Community Partners for Affordable Direct $ 4,000 Impact NW Direct 5 5,000 Housing Community Warehouse Direct $ 20,000 Marshallese American Network for Interacting Direct $ 3,000 Together East Washington County Shelter Direct $ 12,000 Mask&Mirror Community Theatre Direct $ 6,000 Partnership Council Inc Ecumenical Ministries of Oregon Direct $ 15,000 Tigard Downtown Alliance Direct $ 20,000 Family Justice Center of Washington County Direct $ 10,000 Tigard Historical Association Direct $ 5,000 Family Promise of Tualatin Valley Direct $ 8,000 Tigard Safe Grads Direct $ 4,000 Foundation for Tigard Tualatin Schools Direct $ 30,000 Tualatin Riverkeepers Direct $ 9,000 Packed with Pride HomePlate Youth Services Direct $ 5,000 Total Community Events Grant Awards Direct $ 52,000 (not induding Transient Lodging Tax) Just Compassion of East Washington Community Events Grant Awards County Direct $ 20,000 Transient Lodging Tax(TLT) FY 2025-26 Love Inc of Tigard,Tualatin,and Direct $ 5,300 Broadway Rose Theatre Company Direct $ 20,000 Sherwood Meals on Wheels People Direct $ 20,000 COD Foundation Direct $ 760 Neighborhood Health Center Direct $ 10,000 Ladybug CDH Foundation Direct $ 2,000 PDX Diaper Bank Direct $ 5,600 Tigard Festival of Balloons Direct $ 23,000 Rise Church Direct $ 5,000 Tualatin Valley Co mmun ity Band Direct $ 1,500 St.Vincent de Paul Severe Weather Direct $ 4 000 Vietnamese Cultural Arts Alliance/Luong Direct $ 2,500 Supports(SWS) Ancestry Foundation Tigard Safety Town Direct $ 2,700 Total Transient Lodging Tax Awards Direct $ 49,760 Tigard Turns the Tide Direct $ 8,500 Total Community Events Grant Awards Direct $ 101,760 *Social Services Grant Award amounts indude 20%of Marijuana Tax,totaling S41,973. City of Tigard • Adopted Budget FY 2025-26 • Page 89 INVESTMENT & INFRASTRUCTURE Mayor&City Council City Manager City Attorney Investment& Engagement Infrastructure & Innovation Police City Recorder Community Finance& Fleet& Development Court Facilities Information Public Works Technology This program's portfolio is focused on outward facing public services, including green and gray infrastructure, community building, economic development, as well as management of community facilities and the City's fleet. It also includes IT, finance, utility billing, and municipal courts. By creating and maintaining systems and spaces, and ensuring availability of resources to sustain them into the future, this portfolio delivers excellence in livability and access to community members and businesses. City of Tigard • Adopted Budget FY 2025-26 • Page 90 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of Positions/FTE 184.50 191.65 194.15 199.15 199.15 199.15 5.00 Budget by Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 20,082,386 21,790,563 26,466,282 28,336,341 28,336,341 28,336,341 7.07% SERVICES MATERIALS& 15,471,154 15,803,278 21,156,118 18,337,476 18,432,476 18,432,476 -12.87% SERVICES INDIRECT 14,080,669 16,658,658 17,302,857 16,897,792 15,570,914 15,570,914 -10.01% CHARGES CAPITAL OUTLAY 2,456,257 6,847,486 8,308,041 3,303,405 3,303,405 3,303,405 -60.24% Grand Total 52,090,466 61,099,985 73,233,298 66,875,014 65,643,136 65,643,136 -10.36% Budget by Department FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year COMMUNITY 7,339,703 7,819,991 11,341,614 10,477,012 10,572,012 10,572,012 -6.79% DEVELOPMENT FINANCE& COURT 5,172,225 5,333,081 6,762,854 6,390,521 6,390,521 6,390,521 -5.51% FLEET& 3,623,745 4,758,099 7,512,225 5,393,365 5,393,365 5,393,365 -28.21% FACILITIES INFORMATION 5,281,397 8,932,919 9,309,989 5,561,030 5,561,030 5,561,030 -40.27% TECHNOLOGY PUBLIC WORKS 30,673,396 34,255,895 38,306,616 39,053,086 37,726,208 37,726,208 -1.52% Grand Total 52,090,466 61,099,985 73,233,298 66,875,014 65,643,136 65,643,136 -10.36% Budget by Fund Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year WATER FUND 9,661,531 11,170,578 12,077,451 12,425,915 11,932,214 11,932,214 -1.20% CENTRAL 9,283,207 12,225,539 10,986,105 9,967,970 9,967,970 9,967,970 -9.27% SERVICES FUND GENERAL FUND 5,254,535 5,938,003 8,048,732 6,972,240 6,972,240 6,972,240 -13.37% PARK AND 4,532,326 5,163,102 6,132,562 5,956,825 5,755,766 5,755,766 -6.14% RECREATION FUND PUBLIC WORKS 3,769,759 4,232,441 5,546,642 5,885,252 5,885,252 5,885,252 6.10% ENGINEERING City of Tigard • Adopted Budget FY 2025-26 • Page 91 Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year FUND GAS TAX FUND 3,441,048 4,059,135 4,242,751 4,351,285 3,885,560 3,885,560 -8.42% STORMWATER 3,807,402 3,793,180 4,214,468 4,132,954 4,016,161 4,016,161 -4.71% FUND BUILDING FUND 2,615,001 2,941,208 3,799,690 3,929,348 3,929,348 3,929,348 3.41% FLEET/PROPERTY MANAGEMENT 2,851,661 3,004,967 3,681,139 3,441,365 3,441,365 3,441,365 -6.51% FUND SANITARY SEWER 2,903,662 2,979,106 3,112,740 3,384,878 3,335,278 3,335,278 7.15% FUND PUBLIC WORKS 2,557,668 2,858,353 2,980,002 2,915,977 2,915,977 2,915,977 -2.15% ADMIN FUND FLEET/VEHICLE 772,084 1,663,731 2,172,486 1,402,000 1,402,000 1,402,000 -35.47% REPLACEMENT TIGARD CET FUND 519,333 165,000 1,250,000 1,250,000 1,250,000 1,250,000 0.00% FACILITIES REPLACEMENT 0 89,401 1,658,600 550,000 550,000 550,000 -66.84% FUND INFORMATION TECH 121,249 759,591 3,329,930 309,005 309,005 309,005 -90.72% REPLACEMENT TRANSPORTATION TNC FUND 0 56,650 0 0 0 0 0.00% TRANSIENT LODGING TAX 0 0 0 0 95,000 95,000 0.00% FUND Grand Total 52,090,466 61,099,985 73,233,298 66,875,014 65,643,136 65,643,136 -10.36% City of Tigard • Adopted Budget FY 2025-26 • Page 92 W1.l"."------ i•l! COMMUNITY DEVELOPMENT FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 37.00 38.00 38.00 40.00 40.00 40.00 2.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 4,379,111 4,791,057 5,364,214 5,901,034 5,901,034 5,901,034 10.01% SERVICES MATERIALS& 1,052,310 912,170 3,357,160 2,192,911 2,287,911 2,287,911 -31.85% SERVICES INDIRECT 1,834,339 2,114,872 2,292,040 2,191,067 2,191,067 2,191,067 -4.41% CHARGES CAPITAL 73,943 1,892 328,200 192,000 192,000 192,000 -41.50% OUTLAY Grand Total 7,339,703 7,819,991 11,341,614 10,477,012 10,572,012 10,572,012 -6.79% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year BUILDING 2,615,001 2,941,208 3,799,690 3,929,348 3,929,348 3,929,348 3.41% COMMUNITY DEVELOPMENT 3,988,708 4,058,183 6,354,409 5,461,586 5,461,586 5,461,586 -14.05% ADMIN ECONOMIC 735,994 820,600 1,187,515 1,086,078 1,181,078 1,181,078 -0.54% DEVELOPMENT Grand Total 7,339,703 7,819,991 11,341,614 10,477,012 10,572,012 10,572,012 -6.79% Budget By Fund City of Tigard • Adopted Budget FY 2025-26 • Page 93 Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year GENERAL FUND 4,205,369 4,657,133 6,291,924 5,297,664 5,297,664 5,297,664 -15.80% BUILDING FUND 2,615,001 2,941,208 3,799,690 3,929,348 3,929,348 3,929,348 3.41% TIGARD CET FUND 519,333 165,000 1,250,000 1,250,000 1,250,000 1,250,000 0.00% TRANSPORTATION 0 56,650 0 0 0 0 0.00% TNC FUND TRANSIENT LODGING TAX 0 0 0 0 95,000 95,000 0.00% FUND Grand Total 7,339,703 7,819,991 11,341,614 10,477,012 10,572,012 10,572,012 -6.79% Overview The Community Development Department works with residents and businesses to preserve, enhance, and develop a stronger and more connected and carbon responsible community.The department has five divisions: Planning, Building, Transportation, Redevelopment, and Economic Development. Community Development supports land development that maximizes connection between people and community destinations while also increasing public health benefits;focuses development-associated resources in parts of the city that can serve, house, employ, and attract the most people while causing the least impact on Tigard's natural systems and the climate; supports a balanced, diverse mix of business sectors and employment opportunities for Tigard residents; guides transportation investments and improvements;works to meet the housing needs of all community members including singles, young families, and older adults; and invests in public spaces that serve the city's diverse residents, workers, and visitors.The Department works closely with the Town Center Development Agency Board (TCDA), the Town Center Advisory Commission (TCAC), the Planning Commission (PC), and the Tigard Transportation Advisory Committee (TTAC) as well as other ad-hoc committees. It partners with community groups such as the Tigard Chamber of Commerce and the Tigard Downtown Alliance. Key Accomplishments in Fiscal Year 2025 • Implemented Phase One of the EPL (Enterprise Permitting & Licensing) and the public interface, Community Development Hub. • Advanced market-rate, mixed-use development in Downtown with the completion of the AVA project, the result of public-private partnership, and the Steward, the recipient of TCDA development assistance. • Advanced affordable housing in the Tigard Triangle by providing TCDA development assistance for the newly completed Dartmouth Crossing North affordable apartments and for the under-construction Woodland Hearth apartments. Community Development staff were also instrumental in obtaining state funding to assist with the construction of Woodland Hearth's infrastructure. • Assisted with mitigating houselessness by providing TCDA development assistance to Just Compassion's new center and the completion of Family Promise of Tualatin Valley's renovations • Supported equitable small business development by making six matching grant awards to businesses in Downtown and the Tigard Triangle, including two new restaurants. • Applied for and awarded two Regional Travel Options small grants through Oregon Metro. One award supports the existing Safe Routes to School Program while the other creates an opportunity for the City to purchase TriMet Transit passes to support Transportation Demand Management in Tigard. Both grants were awarded $5,000. • Develop a parking management program in downtown Tigard and Tigard Triangle. City of Tigard • Adopted Budget FY 2025-26 • Page 94 Key Investments and Goals for Fiscal Year 2026 • Continue to build relationships with CBO's to engage under represented and previously neglected communities. • Continue to build the "Us+" concept of working besides, rather than for, the community we serve.We do this by building authentic relationships and providing opportunities for citizens to lead. • Complete Phase 2 of the EPL system consisting of new permitting opportunities and improvements to the system. • Secure federal BUILD grant funding to support implementation of SW 72nd Ave Corridor Phase 1 (Pacific Highway to Dartmouth). • Successfully transfer and secure state funding to support the transfer of Hall Blvd from ODOT to the City of Tigard. • Finalize the Safe Streets and Roads for All (SS4A) comprehensive transportation safety action plan and plan for a future application for federal SS4A funding to implement priority safety projects. • Finalize the Electric Mobility and Curbside Management Strategy project to develop a 5-year strategic plan supporting transportation electrification and curbside management in Tigard. • Implement the Downtown Wayfinding Plan to encourage walking and cycling in the Downtown. • Continue grant funding to help attract new eating and drinking establishments to Downtown and the Triangle. • Make progress on acquiring park land in the Tigard Triangle. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Good stewards Valuation of Shows the workload of the public's construction per being completed by the $13,554,728 $15,575,000 $9,773,139 $10,0750,000 resources. building FTE. valuation of construction per (14.5 FTE) (15.30FTE) (16.75FTE) (16.75FTE) building FTE. Good stewards Permit fees Track and monitor the of the public's collected per building activity level $78,132(14.5 $143,000 $177,982 $175000 resources. permit per building based on the fees FTE) (15.30FTE) (16.75FTE) (16.75FTE) FTE. collected per building FTE. Performance Percent of Measures efficiency in Audit, inspections providing timely Customer completed within 1 customer service and Service business day of ensuring that building 100% 98% 99% 100% request. and code compliance inspections occur without delay. Strategic Plan, Response time to A key indicator of Customer community responsiveness to the Service member-initiated public.An area where code compliance there needs to be quick 48 hrs. 48 hrs. 48 hrs. 48 hrs. requests. and direct response to community member issues. City of Tigard • Adopted Budget FY 2025-26 • Page 95 PLANNING - 3000 Overview The Planning Division provides development review and permit services including public improvements associated with development approvals, connects people to the city and to each other by organizing and coordinating short- and long-term growth activity, and works with residents and developers to imagine new districts and approve final development plans. It also oversees compliance with the community's zoning, nuisance, housing, and building codes. The Transportation Division houses the Safe Routes to School program,which works with parents, teachers, and school administrators to encourage active transportation to and from schools; creates affordable housing opportunities through advocacy and cooperation with housing agencies and providers; and conducts transportation planning that addresses the multimodal transportation needs of the community and integrates land use, economic development, and infrastructure needs. Key Accomplishments in Fiscal Year 2025 • Adopted Tigard MADE code changes to modernize Tigard's employment lands. • Progressed the River Terrace 2.0 Community Plan including completion of the Housing Plan, as well as conducting outreach with the Community Advisory Committee, Technical Advisory Committee, and Housing Advisory Committee. • Completed Downtown Reimagined Housing and Transportation Recommendations Report and adopted Comprehensive Plan Changes. • Worked with the Governor's office to advocate for changes to legislative concepts related to land use and housing for upcoming short session. • Kicked off the Tigard HOME (Housing, Opportunity, Mobility, and Ease) project to modernize the city's residential zones.Worked with Metro to increase the city's grant award of$60,000 to expand the scope of community engagement work from Metro to aid with innovative community engagement methods. Staff piloted some of these methods through the fiscal year: hosted three food truck events in socially vulnerable neighborhoods, where we provided a free meal and sought feedback from residents regarding how they feel about their neighborhoods. • Applied for and awarded the Regional Travel Options micro grant for Safe Routes to School through Oregon Metro. The grant supports the City's existing Safe Routes to School Program. This award will assist in purchasing additional materials to support the education of safe bicycle and pedestrian education in schools. • Applied for and awarded a Regional Travel Options small grant through Oregon Metro to support the City is purchasing TriMet transit passes to promote transportation options in the City's densely growing areas such as the Tigard Triangle and Downtown. This effort was awarded $5,000. The City hopes to promote the use of transit over a personal vehicle through this effort and showcase that it is a viable transportation solution for many individuals and households. • The City of Tigard was previously awarded a small grant to provide baskets to add to the existing Power to the Pedal e-bike lending libraries that exist for residents at Greenburg Oaks and Red Rock Creek Commons. The baskets were installed onto the bikes and now available for users to benefit from and make using e-bikes more of a viable solution.The City is working to refine the program for simpler access for the users and bring more awareness. • Replaced 20 bikes within the Safe Routes to School bike fleet with brand new bikes which will ensure that safe and reliable bikes are available for the ongoing bike safety education in Tigard and Tualatin schools. City of Tigard • Adopted Budget FY 2025-26 • Page 96 • Make significant progress on the Safe Streets and Roads for All (SS4A) comprehensive transportation safety action plan and plan for a future application for federal SS4A funding to implement priority safety projects. • Make significant progress on the Electric Mobility and Curbside Management Strategy project to develop a 5- year strategic plan supporting transportation electrification and curbside management in Tigard. Key Investments and Goals for Fiscal Year 2026 • Advance the River Terrace 2.0 Community Plan to near complete to include annexation of properties within the plan area. • Substantially advance the Tigard HOME project, select a contractor to conduct community engagement, hold community events to seek feedback on desired changes. • Complete the Downtown Reimagined Development Code amendments project. • Finalize the Safe Streets and Roads for All (SS4A) comprehensive transportation safety action plan and plan for a future application for federal SS4A funding to implement priority safety projects. • Finalize the Electric Mobility and Curbside Management Strategy project to develop a 5-year strategic plan supporting transportation electrification and curbside management in Tigard. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 17.65 17.65 17.65 17.95 17.95 17.95 0.30 Positions/FTE Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 2,077,727 2,300,496 2,514,084 2,552,770 2,552,770 2,552,770 1.54% SERVICES MATERIALS& 808,435 555,427 2,600,160 1,753,541 1,753,541 1,753,541 -32.56% SERVICES INDIRECT 1,095,362 1,200,445 1,157,965 1,114,275 1,114,275 1,114,275 -3.77% CHARGES CAPITAL OUTLAY 7,184 1,815 82,200 41,000 41,000 41,000 -50.12%Grand Total 3,988,708 4,058,183 6,354,409 5,461,586 5,461,586 5,461,586 -14.05% City of Tigard • Adopted Budget FY 2025-26 • Page 97 BUILDING - 3100 Overview The Building Division provides services that assure private development is designed, constructed, and documented in accordance with applicable Building Code standards and requirements.The Building Division is responsible for reviewing plans, issuing permits, and inspecting construction to ensure compliance with the State of Oregon specialty codes, including building, fire, plumbing, mechanical, and electrical codes and other State of Oregon rules and statutes. The Division enforces requirements of the Tigard Municipal Code and Community Development codes and ordinances Tigard and offers timely and responsive building permit and code services.Annually, the Building Division carries out nearly 12,000 inspections and issues 3,500 permits. Key Accomplishments in Fiscal Year 2025 • Performed 9,240 inspections and issued 1,726 permits in the first half of FY 2025. • For Fiscal Year 2024, the division issued permits for construction with a valuation of$304.78 million. For the first half of FY 25, the division issued permits with a valuation of$81.9 million. • Updated and renewed its operating plan and program administrative forms with the State Building Codes Division. The next update and renewal will be required January 2029. Key Investments and Goals for Fiscal Year 2026 • Begin development and implementation of new permit tracking software. • Continue standard of excellence, care, and responsiveness in inspections performed. • Work with City communications staff to develop an electronic customer satisfaction survey in conjunction with the Tyler ERP project and consistent with Performance Audit recommendations. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 16.35 16.35 16.35 17.90 17.90 17.90 1.55 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 1,852,966 1,962,940 2,212,647 2,614,796 2,614,796 2,614,796 18.18% SERVICES MATERIALS& SERVICES 93,447 141,221 339,900 234,680 234,680 234,680 -30.96% INDIRECT 668,588 837,047 1,001,143 928,872 928,872 928,872 -7.22% CHARGES CAPITAL OUTLAY 0 0 246,000 151,000 151,000 151,000 -38.62% Grand Total 2,615,001 2,941,208 3,799,690 3,929,348 3,929,348 3,929,348 3.41% City of Tigard • Adopted Budget FY 2025-26 • Page 98 ECONOMIC DEVELOPMENT - 3700 Overview This program creates and manages economic development opportunities to help attract, support, and expand commercial investments in Tigard.The division aims to reduce barriers to entry for Tigard-based entrepreneurs, improve access to market opportunities for local businesses, and connect residents and local businesses through land use and infrastructure investments.Teammates offer Business Support Initiatives that connect business owners with the resources they need to grow their business to expand employment opportunities for residents; Economic Mobility Initiatives that help residents advance their careers and build intergenerational wealth; and Business Incubator Programs that support entrepreneurs with the resources they need to start and grow their business in Tigard, creating a culture of innovation. Key Accomplishments in Fiscal Year 2025 • Launched two entrepreneurs from the Launch Pod business accelerator at Universal Plaza, one of them into a brick-and-mortar location on Main Street.The Launch Pod supports new restaurant entrepreneurs by providing business coaching and reduced startup costs through the innovative use of two city-owned food carts. • Recruited two new entrepreneurs into the Launch Pod and business accelerator program after expanding available spaces to include the concessions stand at Universal Plaza. • Sustained a new-business welcome program using meet-and-greet events and weekly business visits to connect with the growing business community and new entrepreneurs. • Administered the Heat Pump Cash-In Program, partnering with Earth Advantage to distribute $200,000 in state-sponsored funds to help lower barriers for Tigard residents to invest in affordable and environmentally friendly heat pumps and weatherization activities (insulation, weather strips, etc.). • Supported the community-led Los Empresarios Night Market and cultural celebration, welcoming 20+ vendors and artists to share their craft with the community. • Managed the TIF Grant Program, expanding on pre-application marketing efforts and direct support to prospective businesses. Awarded and administered 10 grants, including a public art installation and welcoming eight new businesses to the City Center and Triangle districts. Key Investments and Goals for Fiscal Year 2026 • Assist the entrepreneurs in the Launch Pod and Opportunity Cafe in preparing for the next phase of their business after they graduate from the business accelerator program. • Recruit and welcome a new Opportunity Cafe operator after current operator graduates from the program. • Expand the new-business welcome program using meet-and-greets and business visits to connect with the growing business community and new entrepreneurs. • Communicate with Tigard-based businesses in a recurring digital newsletter that highlights local programs and partners that support businesses and entrepreneurs in Tigard. • Continue to manage the Tigard Vertical Housing Development Zone, Opportunity Zone, and Enterprise Zone Tax Abatement programs to encourage commercial investment in Tigard. • Continue to expand on TIF grant program, actively recruiting eligible projects to help uplift and revitalize the TIF districts and continue to incentivize new businesses to establish in Tigard. • Expand programs at the intersection of economic development, economic mobility, equity, and the green economy. City of Tigard • Adopted Budget FY 2025-26 • Page 99 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of Positions/FTE 3.00 4.00 4.00 4.15 4.15 4.15 0.15 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 448,418 527,621 637,483 733,468 733,468 733,468 15.06% SERVICES MATERIALS& SERVICES 150,428 215,522 417,100 204,690 299,690 299,690 -28.15% INDIRECT 70,389 77,380 132,932 147,920 147,920 147,920 11.27% CHARGES CAPITAL 66,759 77 0 0 0 0 0.00% OUTLAY Grand Total 735,994 820,600 1,187,515 1,086,078 1,181,078 1,181,078 -0.54% City of Tigard • Adopted Budget FY 2025-26 • Page 100 WII.1"12°---- --- i•l! FINANCE & COURT FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 30.65 31.65 32.15 32.15 32.15 32.15 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 3,591,597 3,418,856 4,010,844 4,276,454 4,276,454 4,276,454 6.62% SERVICES MATERIALS& 1,421,856 1,551,109 1,716,237 1,466,694 1,466,694 1,466,694 -14.54% SERVICES INDIRECT 157,584 362,629 692,273 627,973 627,973 627,973 -9.29% CHARGES CAPITAL 1,188 487 343,500 19,400 19,400 19,400 -94.35% OUTLAY Grand Total 5,172,225 5,333,081 6,762,854 6,390,521 6,390,521 6,390,521 -5.51% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTRACTS AND 154,632 207,609 305,019 466,344 466,344 466,344 52.89% PURCHASING FINANCEADMIN 668,974 849,270 1,281,133 1,042,722 1,042,722 1,042,722 -18.61% FINANCIAL 1,717,748 1,267,374 1,276,692 1,322,019 1,322,019 1,322,019 3.55% OPERATIONS MUNICIPAL COURT 1,049,166 1,280,870 1,756,808 1,674,576 1,674,576 1,674,576 -4.68%UTILITY BILLING 1,581,705 1,727,958 2,143,202 1,884,860 1,884,860 1,884,860 -12.05% Grand Total 5,172,225 5,333,081 6,762,854 6,390,521 6,390,521 6,390,521 -5.51% Budget By Fund City of Tigard • Adopted Budget FY 2025-26 • Page 101 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL SERVICES 4,123,059 4,052,211 5,006,046 4,715,945 4,715,945 4,715,945 -5.80% FUND GENERAL 1,049,166 1,280,870 1,756,808 1,674,576 1,674,576 1,674,576 -4.68% FUND Grand Total 5,172,225 5,333,081 6,762,854 6,390,521 6,390,521 6,390,521 -5.51% Overview The Finance &Court Department is responsible for overseeing the fiscal management of the City and providing resolution for a variety of cases under Oregon Law and the Tigard Municipal Code.The Finance section coordinates the annual financial planning and budget processes, maintains all city accounts and financial records, bills for water and sewer services, manages central purchasing, collects Tigard's business license fees, and oversees the Municipal Court.The Court section has concurrent jurisdiction with circuit and justice courts over all violations and misdemeanors committed or triable within the city. Key Accomplishments in Fiscal Year 2025 • Maintained Tigard's strong financial position as measured by our strong Aa1/AAA bond rating from the rating agencies Moody's and Standard and Poor's. • Sound financial practices and position helped to ensure that Tigard maintain strong reserves. • The annual audit resulted in a clean opinion. • Implemented the core financial functions of Tyler ERP Munis including accounts payable, payroll, purchasing, and financial reporting. Key Investments and Goals for Fiscal Year 2026 • Produce a successful audit as well as a successful federal single audit while maintaining a strong financial position. • Continue to receive the Government Financial Officers Association Distinguished Budget Presentation Award, Certificate of Achievement for Excellence in Financial Reporting, and Award for Outstanding Achievement in Popular Annual Financial Reporting as we have received for many years. • Continue progress on implementation of the remaining Tyler ERP Munis functionality and modules. City of Tigard • Adopted Budget FY 2025-26 • Page 102 INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Performance Bond rating from Maintain a positive bond Audit, Fiscal Moody's and rating to keep the cost Aa1/AA+ Aa1/AAA Aa1/AAA Aa1/AAA Responsibility, Standard and Poor's of borrowing low. Strategic Plan Performance Total number of Increase use of Audit procurement card procurement card to transactions reduce PO transaction 8,800 8,800 3,964 4,000 costs and increase rebate. Fiscal Proactively seek The city is able to take Responsibility buying discounts advantage of pre 25% 25% 6% 10% through cooperative negotiated bulk buying contracts. discounts. Performance %of defendants Roadway and pedestrian Audit successfully safety are promoted completing the through education. court ordered traffic 90% 84% 90% 90% school diversion prior to suspension sanctions. City of Tigard • Adopted Budget FY 2025-26 • Page 103 FINANCE ADMINISTRATION - 2000 Overview The Finance Administration division coordinates the alignment of Finance functions with Citywide goals and priorities. It organizes and produces the City's annual budget, quarterly financial updates and prepares long-range financial planning and indirect cost analysis.This division also manages the City's investment and portfolio operations and manages the issuance of debt, as well as maintaining the System Development Charge program for the City. Key Accomplishments in Fiscal Year 2025 • The city maintained its strong financial position as measured by our strong Aa1/AAA bond rating from the rating agencies Moody's and Standard and Poor's. • Received the Government Finance Officers Association Distinguished Budget Presentation Award,which the city has received every year for over 30 consecutive years. • Implemented a new investment strategy to capitalize on rising interest yields. • Implemented the first phase of Tyler ERP Munis financial system project. Key Investments and Goals for Fiscal Year 2026 • Implement best practices in the Tyler ERP Munis system implementation with budget and financial reporting modules. • Implement a new budgeting software. • Improve online presence for business license program through Total Tyler ERP Project. • Continuation of successful citywide budget for upcoming fiscal year. • Continue work related to the Police and Public Works facility funding strategy. • Capitalize on opportunities to refund bond issuances to save on debt service requirements. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 5.00 5.00 5.00 5.00 5.00 5.00 0.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 520,351 711,556 832,816 856,087 856,087 856,087 2.79% SERVICES MATERIALS& SERVICES 148,623 121,112 236,292 169,850 169,850 169,850 -28.12% INDIRECT 0 16,602 28,025 16,785 16,785 16,785 -40.11% CHARGES CAPITAL 0 0 184,000 0 0 0 -100.00% OUTLAY City of Tigard • Adopted Budget FY 2025-26 • Page 104 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year Grand Total 668,974 849,270 1,281,133 1,042,722 1,042,722 1,042,722 -18.61% City of Tigard • Adopted Budget FY 2025-26 • Page 105 FINANCIAL OPERATIONS - 2100 Overview The Financial Operations Division manages the city's overall accounting operations, fulfilling critical functions such as general ledger maintenance, payroll processing, vendor payments, annual tax reporting and accurate and complete financial compliance and reporting.The division also manages the annual financial statement audit and completes the Annual Comprehensive Financial Report (ACFR). In addition, Financial Operations manages the Federal Single Audit on the city's grant expenditures ensuring the city is in compliance with Federal, State, and Local grant requirements as well as all bond and debt covenants. Key Accomplishments in Fiscal Year 2025 • City annual audit resulted in a clean opinion. • Produced Popular Annual Financial Report; a 20-page document that gives a high-level view of the city's financial position. • Received the Government Finance Officers Association awards for the city's Annual Comprehensive Financial Report and Popular Annual Financial Report. • Successfully transitioned from Springbrook to Tyler ERP Munis module as our central finance system for capital assets, accounts receivable, employee travel reimbursement, cash receipts, and bank reconciliation. Key Investments and Goals for Fiscal Year 2026 • Transition vendor payments from physical checks to electronic payments. • Produce a successful audit. • Produce a successful federal single audit. • Publish the Annual Comprehensive Financial Report and Popular Annual Financial Report. • Receive award from Government Finance Officers Association for the city's Annual Comprehensive Financial Report and Popular Annual Financial Report. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 5.80 7.00 6.80 6.80 6.80 6.80 0.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 1,411,166 755,748 960,198 1,001,551 1,001,551 1,001,551 4.31% SERVICES MATERIALS& 306,582 464,887 265,605 284,340 284,340 284,340 7.05% SERVICES INDIRECT CHARGES 0 46,739 50,889 36,128 36,128 36,128 -29.01% CAPITAL OUTLAY 0 0 0 0 0 0 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 106 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year Grand Total 1,717,748 1,267,374 1,276,692 1,322,019 1,322,019 1,322,019 3.55% City of Tigard • Adopted Budget FY 2025-26 • Page 107 UTILITY BILLING - 2200 Overview The Utility Billing Division ensures the city has funds to continue providing clean water, proper wastewater treatment, stormwater control systems, street maintenance, and the parks and recreation program. The team also provides customer service to the public, including: • Responding to customer concerns and inquiries • Performing meter reads • Generating timely and accurate billing statements • Collecting payments for services • Maintaining customer account information In addition, the Utility Billing Division answers the city's main phone line, responding to general questions and directing community members to the appropriate department or team member. Key Accomplishments in Fiscal Year 2025 • Renewed contract with the city's non-profit agency partner to provide emergency financial assistance. • Provided customer service in-person as well as by phone and online enabling customers to connect at their convenience. • Implemented Tyler ERP Utility Billing Software in October 2024. • Assisted 80%of customers in creating a new account via our new payment portal. • Implemented a communication for our customers regarding the changes that came with Tyler through social media, mailers, community events, and presentations to City Council. Key Investments and Goals for Fiscal Year 2026 • Continued improvement to our processes as the department becomes adjusted to Tyler. • Continue to provide excellent customer service, including increased accessibility to account information and more opportunities for self-service and convenience. • Collect funds timely and effectively enabling us to continue to provide services. • Start up our collection process in the new fiscal year. • Update our meter reading equipment to more modern and up to date technology for our field service techs. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 7.20 8.00 8.70 8.70 8.70 8.70 0.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 750,390 803,832 942,802 974,330 974,330 974,330 3.34% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 108 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& 830,428 865,724 1,039,620 836,440 836,440 836,440 -19.54% SERVICES INDIRECT 0 57,915 72,780 59,090 59,090 59,090 -18.81% CHARGES CAPITAL 887 487 88,000 15,000 15,000 15,000 -82.95% OUTLAY Grand Total 1,581,705 1,727,958 2,143,202 1,884,860 1,884,860 1,884,860 -12.05% City of Tigard • Adopted Budget FY 2025-26 • Page 109 CONTRACTS AND PURCHASING - 2500 Overview The Contracts & Purchasing Division provides procurement and contracting expertise and innovative solutions to meet current department business needs. It also ensures compliance with federal and state laws, city rules, and requirements mandated by City Council and the Local Contract Review Board; procures supplies, materials, equipment, and services in a timely, efficient, and effective manner consistent with the quality necessary for the proper operations of various departments; achieves the greatest value for each dollar spent in the procurement of commodities and services,while assuring a competitive process that is fair and equal to all qualified suppliers; and administers the Purchasing Card program as an excellent procurement and payment tool that eliminates the administrative overhead of traditional purchase order and invoice payment processing methods. Key Accomplishments in Fiscal Year 2025 • Successfully implemented Tyler ERP Munis Contracts, Purchase Orders, and Purchase Cards modules providing consistent citywide processes and enhanced reporting on purchasing activity. • Updated solicitation and contract templates to enhance Tigard's ability to keep current with its contracting processes and meet changing legal requirements. • Updated Purchasing Card Program Policies and Procedures to meet best practices and increase cardholder compliance. • Furthered professional development of the Contracts and Purchasing team, including teammate completion of Oregon Procurement Basic Certification. Key Investments and Goals for Fiscal Year 2026 • Continued enhancement of Tyler ERP modules for increased reporting and monitoring. • Update Tigard's Public Contracting Rules (PCRs) to meet updated state law, current best practices, and Council goals. • Develop policies and procedures manual and additional resources to support city departments understanding and compliance with purchasing rules. • Onboarding of new Grants Analyst position. • Continued professional development of the Contracts and Purchasing team. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 3.00 2.00 2.00 3.00 3.00 3.00 1.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 148,891 197,836 270,790 439,545 439,545 439,545 62.32% SERVICES MATERIALS& SERVICES 5,741 9,773 21,640 21,044 21,044 21,044 -2.75%City of Tigard • Adopted Budget FY 2025-26 • Page 110 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year INDIRECT CHARGES 0 0 12,589 1,355 1,355 1,355 -89.24% CAPITAL 0 0 0 4,400 4,400 4,400 0.00% OUTLAY Grand Total 154,632 207,609 305,019 466,344 466,344 466,344 52.89% City of Tigard • Adopted Budget FY 2025-26 • Page 111 MUNICIPAL COURT - 2400 Overview The Tigard Municipal Court is the judicial branch of city government.The court provides equitable resolution of a wide range of cases under Oregon law and the Tigard Municipal Code.The Municipal Court is the place where many members of the community will interact with the legal system for the first time and serves as a symbol of the legal system, striving to engage community members in a manner that is impartial, respectful, and efficient.The presiding judge reviews the court rules at least once a year.Among other steps, the rules establish a violations bureau which allows court clerks to reduce fines for many drivers, establish payment plans, reset hearings, and assist community members with locating legal resources. Key Accomplishments in Fiscal Year 2025 • Presiding judge was appointed to a special committee for the Board of Bar Examiners working on alternative pathways to bar membership. • Developed a more equitable collections process. • Made "ability to pay"findings for every defendant who appears in front of the judge. • Presiding judge remains as Vice President on the Board for the Oregon Judges Association, as well as serving on 2 committees for the association. • Senior Court Clerk serves on the Board of the Oregon Association of Court Administration. Key Investments and Goals for Fiscal Year 2026 • Update case management system to better monitor payment plans for compliance. • Continue scanning of old, active case files to allow the court to shred paper case files to reduce storage needs. • Develop paperless record retention system to meet the city's climate goals. • Continue to balance the financial responsibilities to the community at large with equitable fines for those who have been convicted. • Continue court specific anti-racism training. • Implement eConvictions, which enables the court to submit citation conviction information to Department of Motor Vehicles electronically. • Clear all old Failure to Comply Suspensions with the Department of Motor Vehicles. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 9.65 9.65 9.65 8.65 8.65 8.65 -1.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 760,799 949,884 1,004,238 1,004,941 1,004,941 1,004,941 0.07% SERVICES MATERIALS& 130,482 89,613 153,080 155,020 155,020 155,020 1.27% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 112 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year INDIRECT CHARGES 157,584 241,373 527,990 514,615 514,615 514,615 -2.53% CAPITAL 301 0 71,500 0 0 0 -100.00% OUTLAY Grand Total 1,049,166 1,280,870 1,756,808 1,674,576 1,674,576 1,674,576 -4.68% City of Tigard • Adopted Budget FY 2025-26 • Page 113 Wl1.l".°°"------ i•l! INFORMATION TECHNOLOGY FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 20.00 20.00 20.00 20.00 20.00 20.00 0.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 2,418,937 2,402,569 3,205,570 3,406,799 3,406,799 3,406,799 6.28% SERVICES MATERIALS& 2,554,171 1,394,226 2,364,780 1,175,138 1,175,138 1,175,138 -50.31% SERVICES INDIRECT CHARGES 0 181,106 231,884 192,088 192,088 192,088 -17.16% CAPITAL 308,289 4,955,018 3,507,755 787,005 787,005 787,005 -77.56% OUTLAY Grand Total 5,281,397 8,932,919 9,309,989 5,561,030 5,561,030 5,561,030 -40.27% Budget By Division FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year INFORMATION TECHNOLOGY 5,160,148 8,173,328 5,980,059 4,125,542 4,125,542 4,125,542 -31.01%INFORMATION TECH 121,249 759,591 3,329,930 309,005 309,005 309,005 -90.72% REPLACEMENT IT 0 0 0 1,003,958 1,003,958 1,003,958 0% INFRASTRUCTURE GIS SERVICES 0 0 0 122,525 122,525 122,525 0% Grand Total 5,281,397 8,932,919 9,309,989 5,561,030 5,561,030 5,561,030 -40.27% City of Tigard • Adopted Budget FY 2025-26 • Page 114 Budget By Fund Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CENTRAL 5,160,148 8,173,328 5,980,059 5,252,025 5,252,025 5,252,025 -12.17% SERVICES FUND INFORMATION TECH 121,249 759,591 3,329,930 309,005 309,005 309,005 -90.72% REPLACEMENT Grand Total 5,281,397 8,932,919 9,309,989 5,561,030 5,561,030 5,561,030 -40.27% Overview Information Technology(IT) maintains, develops, and supports core technology and related services to city departments. IT provides data services, geospatial mapping services, and analysis to city departments and the public, and organizes, analyzes, and determines the technology path for future citywide and departmental IT projects. In addition, the IT Department oversees long-term technology planning to ensure IT services are secure and accessible to city departments and the public. The IT department is comprised of three Divisions: IT Infrastructure, Enterprise Applications, and Geographical Information Systems (GIS). The IT Infrastructure Division is a team of support staff and Network Administrators who build, install, and maintain the city's wired and wireless networks, server infrastructure, cybersecurity systems, A/V meeting spaces, telephony as well as all laptop, desktop, and mobile devices used by the city.The team's primary focus is supporting every staff member by enabling efficient, secure, and productive use of technology. The Enterprise Applications Division includes Systems Administrators, Database Administrators, and a Technical Trainer who maintain and support enterprise-level applications that enable users to perform their job functions and workflows electronically. They also manage various databases and provide reporting services for supported systems. The team provides support to every staff member with the training resources, appropriate access and permissions, application configurations, and data that allow users to successfully accomplish their daily tasks. The GIS Division is comprised of Technicians and Analysts who administer the city-wide geographic information system, providing both teammates and the public with access to high quality geospatial data, rich applications, maps, and geographical science know-how to support key business system operations, analysis, and decision- making. Key Accomplishments in Fiscal Year 2025 • Successfully completed the implementation of key capabilities in the Tigard-Tyler(T2) ERP system; specifically, Asset Management (EAM), Enterprise Service Requests (ESR), and Utility Billing (UB) as well as public facing portals for Utility Billing and Enterprise Service Requests. Led the ongoing implementation of Enterprise Permitting and Licensing (EPL) module. Continued to deploy improvements to Finance (FIN) and Human Resources Management (HRM) modules. The implementation efforts include project management, business systems analysis, change management, system configurations,validation, data conversion,testing and end-user training. • Developed and implemented a Change Management Playbook to enhance Tigard-Tigard (T2) ERP user adoption, project management strategies, and continuous improvement. This playbook is designed to be an effective tool for projects beyond the Tyler ERP system. City of Tigard • Adopted Budget FY 2025-26 • Page 115 • Hired first Cybersecurity Analyst for City of Tigard. • Developed and deployed a comprehensive citywide cybersecurity training program, including in-person department presentations, to ensure all employees were equipped with essential security knowledge. • Completed GIS configuration for various T2 modules (EAM, UB, EPL, ESR) to help 'geo-enhance' interaction of spatial data directly with business systems as well as leverage business data within Tigard Maps. • Continued improvements to the upgraded Virtual Desktop Infrastructure (VD!) server cluster that modernized the city's infrastructure last year. • Citywide cell phone replacement complete, enabling cohesive device management and secure, functional mobile devices for all impacted staff. • Audited copier/printer lease agreements in the city reducing waste by streamlining, consolidating, and aligning to cooperative agreements. • Upgraded and modernized all police officers' laptops to enhance functionality, security, and resilience. Key Investments and Goals for Fiscal Year 2026 • Complete the implementation of the Tigard-Tyler ERP system. Continually improve functionality in FIN, HRM, EAM, EPL, and ESR to reduce reliance on existing fragmented, legacy systems and better streamline our data and processes. • Complete remaining comprehensive integration of the Tigard GIS environment with the T2 systems to ensure seamless interoperability. • Complete an upgrade of the citywide mapping system, 'Tigard Maps', modernizing the mapping interface and allowing for more streamlined administration. • Initiate project to develop a crime mapping dashboard showing crime trends in Tigard over a 3-5-year period. • Improve T2 support services across the Enterprise and Infrastructure teams by establishing Service Level Agreements to ensure best practices, support, and system optimization. • Begin to establish an IT Governance process to ensure that the City's IT resources are effectively aligned with, and contribute to, the achievement of the City's overall business goals. • Begin to develop and implement comprehensive cybersecurity programs aimed at fostering a security-centric cultural transformation across Tigard departments, incorporating robust disaster recovery plans, and establishing standardized documentation and policy frameworks to support service level agreements. • Transitioning from the outdated ShoreTel phone system to a modern phone infrastructure. • Decommission old server hardware. • Modernize audiovisual systems in key municipal locations including City Hall,the Emergency Operations Center, and the Library Community Room. This initiative emphasizes increased redundancy and a simplified user experience, tailored to meet the dynamic requirements of contemporary public hybrid meeting settings. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Efficiency Amount of Network Provide excellent System Capacity technology service to our 65% 60% ° utilized during Peak customers. 75% 80% Data Use Efficiency Level of GIS Enable city staff to be as integration with efficient as possible 80%Level 1 80%Level 1 80%Level 1 85%Level 1 other business within the scope of 25%Level 2 25%Level 2 25%Level 2 25%Level 2 systems(%) computer and technology. City of Tigard • Adopted Budget FY 2025-26 • Page 116 INFORMATION TECHNOLOGY ENTERPRISE SERVICES- 2300/2310 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 20 20 20 20 8.8 8.8 (11.20) Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 2,418,937 2,402,569 3,205,570 3,387,599 1,404,153 1,404,153 5.68% SERVICES MATERIALS& 2,554,171 1,394,226 2,364,780 92,855 959,758 959,758 -96.07% SERVICES INDIRECT 0 181,106 231,884 192,088 192,088 192,088 -17.16% CHARGES CAPITAL 187,040 4,195,427 177,825 453,000 25,000 25,000 154.74% OUTLAY Grand Total 5,160,148 8,173,328 5,980,059 4,125,542 2,580,999 2,580,999 -31.01% City of Tigard • Adopted Budget FY 2025-26 • Page 117 INFORMATION TECHNOLOGY Overview The Enterprise Applications Division includes Systems Administrators, Database Administrators, and a Technical Trainer who maintain and support enterprise-level applications that enable users to perform their job functions and workflows electronically. They also manage various databases and provide reporting services for supported systems. The team provides support to every staff member with the training resources, appropriate access and permissions, application configurations, and data that allow users to successfully accomplish their daily tasks. Key Accomplishments in Fiscal Year 2025 The Information Technology division has split into three separate divisions as of the beginning of Fiscal Year 2026. This split was done thoughtfully in order to better manage and plan for specific expenses related to IT Enterprise Applications throughout the city and accomplishments will be monitored throughout the year to be provided during the Fiscal Year 2027 Budgeting process. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 0.00 0.00 0.00 0.00 6.00 6.00 6.00 Grand Total 0.00 0.00 0.00 0.00 6.00 6.00 6.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 0 0 0 19,200 1,260,645 1,260,645 0.00% SERVICES MATERIALS& SERVICES 0 0 0 91,855 92,855 92,855 0.00% CAPITAL OUTLAY 0 0 0 453,000 453,000 453,000 0.00% Grand Total 0 0 0 564,055 1,806,500 1,806,500 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 118 GIS SERVICES - 2320 Overview The GIS Division is comprised of Technicians and Analysts who administer the city-wide geographic information system, providing both teammates and the public with access to high quality geospatial data, rich applications, maps, and geographical science know-how to support key business system operations, analysis, and decision- making. Key Accomplishments in Fiscal Year 2025 The Information Technology division has split into three separate divisions as of the beginning of Fiscal Year 2026. This split was done thoughtfully in order to better manage and plan for specific expenses related to GIS Services throughout the city and accomplishments will be monitored throughout the year to be provided during the Fiscal Year 2027 Budgeting process. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 0.00 0.00 0.00 0.00 5.20 5.20 5.20 Grand Total 0.00 0.00 0.00 0.00 5.20 5.20 5.20 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted PERSONNEL 0 0 0 0 742,001 742,001 SERVICES MATERIALS& 0 0 0 122,525 122,525 122,525 SERVICES Grand Total 0 0 0 122,525 864,526 864,526 City of Tigard • Adopted Budget FY 2025-26 • Page 119 plllIl.11IIll1Ill"'''"'---,.. -------- ll II.. PUBLIC WORKS FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 96.85 102.00 104.00 107.00 107.00 107.00 3.00 Budget By Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 9,692,741 11,178,081 13,885,654 14,752,054 14,752,054 14,752,054 6.24% SERVICES MATERIALS& 10,442,817 11,945,773 13,717,941 13,502,733 13,502,733 13,502,733 -1.57% SERVICES INDIRECT 12,088,746 14,000,051 14,086,660 13,886,664 12,559,786 12,559,786 -1.42% CHARGES CAPITAL 2,072,837 1,890,089 4,128,586 2,305,000 2,305,000 2,305,000 -44.17% OUTLAY Grand Total 34,297,141 39,013,994 45,818,841 44,446,451 43,119,573 43,119,573 -3.00% Budget By Division Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year ENGINEERING DIVISION 3,769,759 4,232,441 5,546,642 5,885,252 5,885,252 5,885,252 6.1% FLEET 380,202 381,444 372,001 402,608 402,608 402,608 8.23% MAINTENANCE FLEET/VEHICLE 772,084 1,663,731 2,172,486 1,402,000 1,402,000 1,402,000 -35.47% REPLACEMENT PARKS UTILITY 3,919,732 4,432,936 5,366,011 5,135,321 4,934,262 4,934,262 -4.3% PROPERTY MANAGEMENT 2,471,459 2,623,523 3,309,138 3,038,757 3,038,757 3,038,757 -8.17% PROPERTY 0 89,401 1,658,600 550,000 550,000 550,000 -66.84% MANAGEMENT ISF City of Tigard • Adopted Budget FY 2025-26 • Page 120 Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year PUBLIC WORKS 2,557,668 2,858,353 2,980,002 2,915,977 2,915,977 2,915,977 -2.15% ADMINISTRATION RECREATION 612,594 730,166 766,551 821,504 821,504 821,504 7.17% SANITARY SEWER 2,903,662 2,979,106 3,112,740 3,384,878 3,335,278 3,335,278 8.74% STORMWATER 3,003,665 2,892,664 2,785,816 2,767,547 2,650,754 2,650,754 -0.66% STREET LIGHTS AND SIGNALS 1,106,744 1,200,192 1,363,605 1,447,473 1,447,473 1,447,473 6.15% STREET 2,334,304 2,858,943 2,879,146 2,903,812 2,438,087 2,438,087 0.86% MAINTENANCE SURFACE WATER 803,737 900,516 1,428,652 1,365,407 1,365,407 1,365,407 -4.43% MANAGEMENT WATER 9,661,531 11,170,578 12,077,451 12,425,915 11,932,214 11,932,214 2.89% Grand Total 34,297,141 39,013,994 45,818,841 44,446,451 43,119,573 43,119,573 -3% Budget By Fund Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year WATER FUND 9,661,531 11,170,578 12,077,451 12,425,915 11,932,214 11,932,214 2.89% PARK AND 4,532,326 5,163,102 6,132,562 5,956,825 5,755,766 5,755,766 -2.87% RECREATION FUND PUBLIC WORKS ENGINEERING 3,769,759 4,232,441 5,546,642 5,885,252 5,885,252 5,885,252 6.10% FUND GAS TAX FUND 3,441,048 4,059,135 4,242,751 4,351,285 3,885,560 3,885,560 2.56% STORMWATER 3,807,402 3,793,180 4,214,468 4,132,954 4,016,161 4,016,161 -1.93% FUND FLEET/PROPERTY MANAGEMENT 2,851,661 3,004,967 3,681,139 3,441,365 3,441,365 3,441,365 -6.51% FUND SANITARY SEWER FUND 2,903,662 2,979,106 3,112,740 3,384,878 3,335,278 3,335,278 8.74% PUBLIC WORKS 2,557,668 2,858,353 2,980,002 2,915,977 2,915,977 2,915,977 -2.15% ADMIN FUND FLEET/VEHICLE 772,084 1,663,731 2,172,486 1,402,000 1,402,000 1,402,000 -35.47% REPLACEMENT FACILITIES REPLACEMENT 0 89,401 1,658,600 550,000 550,000 550,000 -66.84% FUND Grand Total 34,297,141 39,013,994 45,818,841 44,446,451 43,119,573 43,119,573 -3.00% Overview City of Tigard • Adopted Budget FY 2025-26 • Page 121 The Public Works Department is an integral part of city, providing the community with essential operations and maintenance support that improve daily life in Tigard. If you drive in your neighborhood, pour a glass of water, or visit a park or trail, you have interacted with Public Works. They are responsible for utility systems including water, sanitary sewer, stormwater, streets, and parks.Their programs include emergency management, recreation, and the facilitation of the Capital Improvement Plan.The department builds, manages, and maintains assets for facilities, fleet, and buildings (e.g.vehicles, equipment, pipes, parks, and roads).They also deliver recreational communications to connect our community through various media and events. Key Accomplishments in Fiscal Year 2025 • Secured 9.5 acres of property to support a future Police and Public Works facility. • Continued to operate parks to support essential health. • Continued work toward the development of tools to be a high-performing workplace with seamless service delivery, including: • Expansion of the department's asset management culture to improve efficiency, performance, and data utilization. • Progressed on systems updates, including driving Tyler ERP Enterprise Asset Management (EAM) module and support of the Tyler ERP Munis implementation. • Community Engagement: Continued to provide education to the community about the critical services they pay for.Assisted other departments in the planning for the El Tigre Fest event. Hosted both a successful Public Works Day event and a Public Works/Police Open house which were open to all residents of Tigard. Launched Tigard Public Works specific social media channels as another way for the Tigard community to engage and learn about Public Works. • Went live with Tyler Enterprise Asset Management asset management software which is a significant step in expanding the department's asset management culture allowing us to improve efficiency, performance, and data utilization for the management of the city's assets. • Successful completion of Reservoir 18. Key Investments and Goals for Fiscal Year 2026 • Engage with the community regarding the need for a future Police and Public Works facility, including open house events to invite the community to visit our current facilities. • Continue to focus on community—our external customers—and provide a better response and support to the community: • Ready for the launch of Tyler Enterprise Asset Management system to collect and use data to make decisions in an asset management-focused department. • Focus on our team: • Strive to retain and invest in our teammates through developing career path plans and providing opportunities to help them prepare for promotion opportunities. • Embrace and encourage the need for a work/life balance for our teams. • Continue to foster and ensure cohesive and productive relationships with all departments and teammates across the organization. • Focus on the right level of service: • Factor in the operational impacts from private development, capital projects, and the ongoing challenge of aging infrastructure so that we can more accurately forecast the necessary resources and describe the risks and reduced service levels if we are not able to gain those resources. City of Tigard • Adopted Budget FY 2025-26 • Page 122 INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Safety, Meet or exceed an Represents the health of Performance overall Pavement this network and is Audit,Strategic Condition Index measured annually as a ° 80.0% 81.0% 81.0% Plan (PCI)of 80.0 for the part of the city's 82.0% street system. Pavement Management Program(PMP). Safety Playgrounds that All playgrounds in Tigard meet international parks are inspected 100.0% 100.0% 100.0% 100% standards(Goal is weekly and are safe for 100%) use. Safety Water samples Tigard's water will be taken that meet or clean,reliable,and safe exceed water quality for the residents in the 100.0% 100.0% 100.0% 100.0% standards as set by Tigard Water Service US EPA.(Goal is Area. 100%) Safety Percentage of sewer Tigard's sewer system system cleaned each will be well-maintained, year.(Goal is 25%) meeting or exceeding 25.0% 25.0% 25.0% 25.0% clean water services performance standards. Safety Percentage of storm Tigard's storm water line system cleaned system will be well- each year.(Goal is maintained,meeting or 1.0% 20.0% 16.7% 16.5% 16.5%) exceeding CWS performance standards for cleaning. City of Tigard • Adopted Budget FY 2025-26 • Page 123 PUBLIC WORKS ADMINISTRATION - 6000 Overview The Public Works Administration Division provides oversight and support for the entire department. Key aspects of the Division include: • Management: Policy and procedure development and direction. • Business Management: Budget, fiscal management, and business practices for operations and capital improvement. • Community Engagement: Communications and engagement on department and citywide efforts. • Emergency Management: Coordination, training and support to all city teams and the community. • Customer Service:Administrative support to the department and support to the community accessing our services. • Asset Management: Support the efficient delivery of services to the community with infrastructure assets that are safe, well-maintained, and cost-effective through data management and strategic asset management planning. Key Accomplishments in Fiscal Year 2025 • Went live with Tyler Enterprise Asset Management asset management software which is a significant step in expanding the department's asset management culture allowing us to improve efficiency, performance, and data utilization for the management of the city's assets. • Integrating equity and inclusion into customer service, a goal of the strategic plan. • Community Engagement: Continued to provide education to the community about the critical services they pay for.Assisted other departments in the planning for the El Tigre Fest event. Hosted both a successful Public Works Day and successful Public Works and Police Open House events which were open to all residents of Tigard. • Secured 9.5 acres of property to support a future Police and Public Works facility. Key Investments and Goals for Fiscal Year 2026 • Continue to focus on community—our external customers—and provide a better response and support to community. • Focus on our team: • Strive to retain and invest in our teammates through developing career path plans and providing opportunities to help them prepare for promotion opportunities. • Embrace and encourage the need for a work/life balance for our teams. • Continue to foster and ensure cohesive and productive relationships with all departments and teammates across the organization. • Focus on the right level of service: • Factor in the operational impacts from private development, capital projects, and the ongoing challenge of aging infrastructure so that we can more accurately forecast the necessary resources and describe the risks and reduced service levels if we are not able to gain those resources. City of Tigard • Adopted Budget FY 2025-26 • Page 124 FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 11.00 11.00 12.00 13.00 13.00 13.00 1.00 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 1,270,466 1,494,362 1,759,891 1,890,876 1,890,876 1,890,876 7.44% SERVICES MATERIALS& SERVICES 187,299 197,197 533,960 430,890 430,890 430,890 -19.30% INDIRECT 1,094,593 1,166,794 611,151 594,211 594,211 594,211 -2.77% CHARGES CAPITAL 5,310 0 75,000 0 0 0 -100.00% OUTLAY Grand Total 2,557,668 2,858,353 2,980,002 2,915,977 2,915,977 2,915,977 -2.15% City of Tigard • Adopted Budget FY 2025-26 • Page 125 PARKS MAINTENANCE - 6150 Overview The Park Maintenance Division maintains, operates, and inspects 584 acres of parks and open space and preserve natural resources. Key Accomplishments in Fiscal Year 2025 • Implemented Enterprise Asset Management (EAM) into park operations and maintenance standards. • Increased EV fleet including 2 trucks and 2 utility vehicles plus power equipment. • Accepted new Fanno Creek trail segments—Woodard to Grant, Ash to Hall, Library to Milton Court and 85th Ave to Ki-A-Huts bridge. • Completed an emerald ash borer tree inventory and assessment. • Planted 25,000 seeding trees (Phase 2) as part of a climate and environmental mitigation project to offset loss of canopy cover. • Purchased 8.2 acres of land as part of construction of River Terrace Town Center Community Park. • Accepted River Terrace Crossing Neighborhood Park. • Secured OSMB/ODFW grant funding to complete construction of the Cook Park Accessible Dock project— Phase 1. • Hired a Natural Resources Coordinator to provide restorative project management needs to our natural areas and greenways. Key Investments and Goals for Fiscal Year 2026 • Fund and implement an Emerald Ash Borer Action Plan. • Begin construction of Steve Street Park. • Secure grant funding to complete Phase 2 construction of the Cook Park Accessible Dock project. • Launch a pilot Tigard Parks Seasonal Ranger Program. • Increase access and field capacity by expanding the Joint Partnership Agreement with TTSD to include the Fowler Middle School football field and track. • Update Park Category Matrix criteria. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 15.40 17.40 17.40 17.40 17.40 17.40 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL SERVICES 1,754,701 1,813,604 2,250,668 2,272,122 2,272,122 2,272,122 0.95%MATERIALS& 736,569 744,237 837,640 744,089 744,089 744,089 -11.17% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 126 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year INDIRECT 1,361,450 1,852,591 2,277,703 2,119,110 1,918,051 1,918,051 -15.79% CHARGES CAPITAL 67,012 22,504 0 0 0 0 0.00% OUTLAY Grand Total 3,919,732 4,432,936 5,366,011 5,135,321 4,934,262 4,934,262 -8.05% City of Tigard • Adopted Budget FY 2025-26 • Page 127 RECREATION - 6160 Overview The goal of the Parks and Recreation system plan is to provide high quality parks and recreation services within an accessible distance to the public.The action plan includes "enlivening the park system," recognizing that recreational programming and park activation are critical and becoming increasingly important for both equity and health. Implementation of the system plan includes: • Recreation services and events that are equitably distributed in Tigard neighborhoods. • Culturally diverse, bilingual activities, and special events. • Increased diversity of recreation program participants and teammates. • The Recreation Division both plans and partners with outside organizations to provide programming: • In-house activities and special events—Spring/Summer Day Camp, monthly Kids Night Out, Snowman Scavenger Hunt, Preschool Wiggle &Giggle, Egg Hunt, Movies, Concerts, Pop Up in the Park, and more. • Partner programs—Tigard-Tualatin School District After-School Activities, Soccer Shots, Rose City Futsal, Skyhawks (multi-sport classes and camps), The Practice Facility, Play-Well Engineering,WashCo Bikes, and Tualatin Riverkeepers. Key Accomplishments in Fiscal Year 2025 • Held Concert in the Park and Movies in the Park events. • Increased participation and attendance in Movies and Concerts in the Park series. • Activated Universal Plaza by starting a Music series throughout the Summer, highlighting local artists. • Expanded offerings for different ages by introducing the following programs and events:Teen Movie in the Park, Preschool Wiggle &Giggle program, Toddler Messy Art classes, Baby& Me program, Middle School After-School Activities,Adult Trivia, Mother's Day Tea, Adult Yoga series/workshops, and Adult Kickball programming. • Expanded high attendance programs by offering additional dates, expanded hours, and increased participants. These programs included, Summer Day Camps, Kids' Night Out, Wiggle N Giggle, Fun Over 50, Art in the Park, and Friday Funs. • Collaborated with partners to improve and develop new programs and events, such as Art in the Park, Earth & Arbor Day event, Health & Fitness Fair, Wiggle N Giggle, and Fall Festival. • Partnered with other Tigard Organizations to host programs at their venues, such as, Tigard-Tualatin School District, Rose City Futsal, Tigard Senior Center, and Rise Church. • Partnered with local businesses to gain sponsorship and vendors at our large-scale community events. • Awarded 50 scholarships and expanded the scholarship program to offer 85% and 100% coverage in addition to the 75%. Key Investments and Goals for Fiscal Year 2026 • Keep programs cost low while keeping up with trends. • Host programs and events in new spaces to activate parks in underserved areas. • Continue to expand outreach for scholarship program to utilize program to its capacity.Working with TTSD and non-profits in Tigard to achieve this. City of Tigard • Adopted Budget FY 2025-26 • Page 128 • Expand our most popular summer event series, Concerts in the Park, to three summer concerts. • Collaborate with partners to improve and develop new programs, accessibility, and inclusivity. • Build a healthier community by providing quality programs that meets the needs of our community through work with community liaisons. • Provide quality and engaging staff to deliver programs to the community, hire staff with various backgrounds and skills to better represent the community we are serving, and train and empower staff through work in the community. • Using community input, launch a new seasonal program (nature walks, cooking classes, art classes, etc.) to address gaps in existing offerings. FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 2.65 3.30 3.30 3.30 3.30 3.30 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL SERVICES 305,816 382,410 406,269 453,958 453,958 453,958 11.74% MATERIALS& SERVICES 74,169 103,553 141,250 141,750 141,750 141,750 0.35% INDIRECT 232,609 244,203 219,032 225,796 225,796 225,796 3.09% CHARGES Grand Total 612,594 730,166 766,551 821,504 821,504 821,504 7.17% City of Tigard • Adopted Budget FY 2025-26 • Page 129 STREET MAINTENANCE - 6200 Overview The Street Maintenance Division provides maintenance and repair services for the city's street network and its various components, including street and traffic signs; pavement markings; snow and ice management; right of way vegetation maintenance on arterials and collectors; pothole repair and paving; and pavement management.The Street Maintenance Division operates 24/7 emergency response services, handles sidewalk repair adjacent to City- owned property, sign maintenance and installation, tree removal, and the Free Street Tree Program.The division also manages cleaning of the rights of way, including graffiti abatement.The division also supports of the many different special events within the city that require traffic control plans and traffic control devices. Key Accomplishments in Fiscal Year 2025 • Planted 28 trees at 15 different locations through the free street tree program. • Upgraded our school flashers to new software and infrastructure. • Added our roadside mowing areas to our GIS system. • Continued support of the city's PMP program. • Completion of speed reduction on 9 city streets, this will be completed this month or next month at the latest. Key Investments and Goals for Fiscal Year 2026 • Continue to work with Engineering on upgrading our traffic signals to LED. • To complete paving on some of the city's backlog streets. • Continue to provide rapid response to both internal and external service requests. • Update all welcome to Tigard signs. • Continue to work with Engineering on the street light replacement program. FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 7.00 7.00 7.00 7.00 7.00 7.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 657,152 706,046 867,716 859,909 859,909 859,909 -0.90% SERVICES MATERIALS& SERVICES 335,395 413,986 507,437 486,640 486,640 486,640 -4.10% INDIRECT 1,333,924 1,738,911 1,503,993 1,557,263 1,091,538 1,091,538 3.54% CHARGES CAPITAL 7,833 0 0 0 0 0 0.00% OUTLAY Grand Total 2,334,304 2,858,943 2,879,146 2,903,812 2,438,087 2,438,087 0.86% City of Tigard • Adopted Budget FY 2025-26 • Page 130 City of Tigard • Adopted Budget FY 2025-26 • Page 131 STREET LIGHTS AND SIGNALS - 6800 Overview In addition to its core responsibilities, the Street Maintenance Division is also responsible for street lights and signals. This budget item provides for the maintenance, repair, and energy costs for street lighting and traffic signals on public streets. Street lights and signals are entirely funded by the city's share of state and county gas taxes.The city contracts with Washington County signal technicians to perform signal maintenance. In 2024, the division initiated work on the street light replacement program.This will help lower the number of wood laminate poles in the city and reduce the risk to the public from these aging poles. The city has also worked with Washington County to upgrade traffic and pedestrian countdown signals to LED-lit devices; this effort will reduce the power required to run these systems. Several more school flashers will also be upgraded. Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& 983,741 1,074,817 1,125,220 1,170,332 1,170,332 1,170,332 4.01% SERVICES INDIRECT 123,003 125,375 238,385 277,141 277,141 277,141 16.26% CHARGES Grand Total 1,106,744 1,200,192 1,363,605 1,447,473 1,447,473 1,447,473 6.15% City of Tigard • Adopted Budget FY 2025-26 • Page 132 ENGINEERING - 6250 Overview The Engineering Division works to develop and improve the services and facilities important to everyday life.The division has a role in the design, construction, and maintenance of public works systems:water, sewer, stormwater, transportation, parks, and facilities.The division's staff works to manage projects to provide resilient, cost-effective public infrastructure for our community.This includes work to create and implement the city's Capital Improvement Plan (CIP).This five-year plan is for projects that improve public infrastructure (water, sewer, stormwater, transportation, parks, and facilities). In addition, the division works with infrastructure system planning by leading and supporting the development of regularly updated system plans for all systems. The division also ensures that private and public developments comply with adopted plans and development standards to protect our quality of life. Development services include plan review, construction inspection and permitting of construction in the right of way. Staff members also issue permits for work including sewer and sidewalk repair, street cuts, and franchise utility work. The city also collects system development charges (SDCs) on private development projects to help pay for the installation, construction, extension, and expansion of the City's water, sanitary sewer, stormwater, transportation, and park systems. Key Accomplishments in Fiscal Year 2025 • Continued to deliver a CIP that provides increased access for all community members to recreation, employment, schools, and services. Key Projects include: • Reservoir 18 Project constructed a new 4.5 million gallon reservoir and associated pump station and installed 17,000 feet of new water mains. The project was acknowledged by the Design-Build Institute of America Oregon Chapter with the 2024 Oregon Award of Merit for our successful use of the alternative project delivery method, Progressive Design Build.This was a $34M project to provide necessary storage and pumping capacity to support continued growth and development on the west side of Bull Mountain. • Fanno Creek Trail Connections project rehabilitated one segment of trail and constructed three new segments along the Fanno Creek Regional Trail system providing new connections for non-motorized users to safely access employment centers, city facilities, and public transit. • Locust Street SRTS Project provided safety improvements including enhanced crosswalks along the Metzger Elementary School frontage and completed the sidewalk connection along the north side of Locust St between 92nd Ave and Hall Blvd. • Kruger Creek Stabilization Project completed over 2,300 linear feet of stream enhancement and stabilization to Kruger Creek to restore the floodplain, improve water quality, reduce erosion, and to protect a public sanitary sewer system. Project provided slope and bank stabilization to protect several private properties between Gaarde St and Greenfield Dr. Project will allow a home purchased over 10 years ago by the City due to erosion concerns to be sold back into private ownership." • Exceeded goal for the street system's Pavement Condition Index. • Continued to be a good internal service partner for various departments on their capital or project management needs. • Continued to track projects in Tyler Munis Project Ledger allowing the ability to quickly report on project activity. • Successfully coordinated speed zone studies with ODOT, and received approval to reduce posted speed limits on ten streets that will result in safer streets for all users. City of Tigard • Adopted Budget FY 2025-26 • Page 133 • Supported the transition from the current Tigard Traffic Safety Reporter tool to Tigard's new Service Request tool to facilitate an improved experience for community members to report and receive feedback on transportation concerns. Key Investments and Goals for Fiscal Year 2026 • Deliver CIP projects on-time and on budget. • Manage the transportation system that respects all modes of travel and addresses public safety issues, manages traffic congestion, improves connectivity, and improves the accessibility and experience for pedestrians and bicyclists. Develop a comprehensive safety action plan in line with the safe systems approach to prevent roadway fatalities and serious injuries. • Develop a public facing Safe Streets dashboard that monitors traffic safety performance, illustrates key trends, tracks safety project status, and visualizes up-to-date crash data. The dashboard will enable the City to determine practical and actionable measures for annual reporting and tracking progress toward reducing roadway fatalities and serious injuries over time. • Complete policies and procedures guide for Neighborhood Traffic Calming Program. • Adopt revised and updated Public Improvement Design Standards. • In support of the T2 project, continue implementation of the Tyler Enterprise Permitting and Licensing (EPL), and Munis modules. • Provide system planning support for the urban growth boundary expansion known as River Terrace 2.0. • Provide support to Finance Department to revise the Public Contracting Rules and procedures surrounding contractor selection to ensure the city contracts with qualified and responsible contractors. • Implement Questica software, partnering with finance, as a tool to improve internal and external communications on capital projects. • Expand scope of system plan efforts for system infrastructure to include impacts to future Operations and Maintenance. For this year the goal will be to update the Stormwater and Sanitary Sewer System Plans. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 22.00 22.00 21.00 21.00 21.00 21.00 0.00 Positions/FTE Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 2,319,637 2,836,274 3,330,711 3,551,698 3,551,698 3,551,698 6.63% SERVICES MATERIALS& 255,649 251,289 376,800 349,900 349,900 349,900 -7.14% SERVICES INDIRECT 1,189,770 1,144,878 1,759,131 1,760,654 1,760,654 1,760,654 0.09% CHARGES CAPITAL OUTLAY 4,703 0 80,000 223,000 223,000 223,000 178.75% Grand Total 3,769,759 4,232,441 5,546,642 5,885,252 5,885,252 5,885,252 6.10% City of Tigard • Adopted Budget FY 2025-26 • Page 134 WATER - 6500 Overview The Water Division ensures reliable access to high-quality drinking water for residents in Tigard, Durham, King City, and surrounding unincorporated areas. Serving approximately 62,500 customers through a network of over 20,000 service connections and hundreds of miles of pipelines, the system requires significant energy and a dedicated 24/7 team to maintain optimal performance. The division's responsibilities encompass around-the-clock emergency response; maintenance and installation of water lines, hydrants, and meters;water treatment;water quality monitoring; backflow prevention; and water conservation efforts.The water consistently meets or exceeds all standards set by the Environmental Protection Agency and the State of Oregon, even during peak demand or emergencies. Effective administration focuses on the proper operation, maintenance, and rehabilitation of the water system to uphold these standards under normal, peak, and emergency situations. Key Accomplishments in Fiscal Year 2025 • Continued to protect community health and safety by meeting our key performance indicators: • 100%compliance with drinking water standards. • Provide adequate pressure for fire flow. • Replaced 250 meters to AMI (Advanced Metering Infrastructure)Technology. • Installed 240' of 4" ductile iron pipe and abandoned in place 2" cast iron pipe that was installed in 1968. • Activated a new 4.5 MG Reservoir— Reservoir 18. • Activated an online new bifurcated pump station serving Reservoir 18 and Reservoir 8 • Data migration to Tyler Technologies. • Hired three field employees for water operations. • Provided uninterrupted water service regardless of outside pressures. • Continued cooperation with our regional partners, City of Lake Oswego and the Lake Oswego Tigard Water Partnership, to ensure the effectiveness of our emergency plans. Key Investments and Goals for Fiscal Year 2026 • Continued to protect community health and safety by meeting our key performance indicators: • 100%compliance with drinking water standards • 365 days of adequate pressure for fire flow • Zero boil water notices due to water quality compliance • 80% compliance with annual backflow reporting • Continued support to Capital Improvement Projects • Maintain the health and reliability of ASR Program (Aquifer Storage and Recovery) • Pipeline Renewal and Replacement Program • New Development and PFI's • Continue to learn and adapt to Tyler Technologies and operate the City's infrastructure with targeted resource allocation and in an efficient, data driven way • Complete a minimum of 75 hydrant paintings throughout TWSA • Replace 20 ageing Pacific States Fire Hydrants • Replace 236 failing meters to AMR/AMI City of Tigard • Adopted Budget FY 2025-26 • Page 135 • Achieve certifications for field operations through Oregon Health Authority • Continue to grow the advanced leak detection program • Provide support for new Development waterline extension and PFI's FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of 23.70 24.70 26.80 28.80 28.80 28.80 2.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 1,130,422 1,325,189 1,784,843 2,127,695 2,127,695 2,127,695 19.21% SERVICES MATERIALS& 4,327,510 5,245,279 5,643,936 5,665,686 5,665,686 5,665,686 0.39% SERVICES INDIRECT 3,996,725 4,592,905 4,648,672 4,512,534 4,018,833 4,018,833 -2.93% CHARGES CAPITAL 206,874 7,205 0 120,000 120,000 120,000 0.00% OUTLAY Grand Total 9,661,531 11,170,578 12,077,451 12,425,915 11,932,214 11,932,214 2.89% City of Tigard • Adopted Budget FY 2025-26 • Page 136 SANITARY SEWER - 6600 Overview The Sanitary Sewer Division protects public health by ensuring a safe and reliable system that prevents and resolves backups within the city's sanitary sewer collection system.The division's focus is maintaining smaller system lines (24 inches in diameter). The Sanitary Sewer Division is also currently partnered with Clean Water Services to service the larger sewer mains throughout the city, pumping stations, and wastewater treatment plants. The division directly supports the city's Strategic Plan by protecting and restoring the ecological functions of and maximizing the ecosystem services of streams, wetlands, and associated riparian corridors by preventing sewer system overflows or cross-connections. The city operates and maintains its portion of the sanitary sewer system in accordance with an intergovernmental agreement with Clean Water Services, which acts as the overall permit holder with the Department of Environmental Quality. CWS also sets the performance standards for operation and maintenance best management practices. The division also handles 24/7 emergency response, service line repairs or replacements,video inspection of sewer main lines, cleaning of main lines, and utility locating services. Key Accomplishments in Fiscal Year 2025 • Continued to protect community health and safety, and implemented a catch-up plan to ensure we meet all our key performance indicators: • Miles of sanitary sewer pipe inspected annually- 26 • Miles of sanitary sewer pipe cleaned annually—45.3 • Procured a new sewer cleaning flush truck that will help the division be more maneuverable and efficient in tighter new developments. Key Investments and Goals for Fiscal Year 2026 • Meet all maintenance requirements provided by Clean Water Services. • Took delivery of a new flush truck that carries more water and uses less while being nimbler in the newer neighborhoods with narrower streets. • Protect environmental quality and public health by preventing sewer overflows. • Implement the Fats, Oils and Grease (FOG) Program. • Ongoing Major Maintenance Program to extend system life and integrity. • Support CIP in the implementation of the Incurred In-Place Polyethylene Pipe Program. FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 5.60 6.60 6.50 6.50 6.50 6.50 0.00 Positions/FTE Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 454,309 533,540 737,489 792,370 792,370 792,370 7.44% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 137 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& 1,000,619 1,011,570 1,128,187 1,253,221 1,253,221 1,253,221 11.08% SERVICES INDIRECT 1,142,565 1,429,044 1,247,064 1,339,287 1,289,687 1,289,687 7.40% CHARGES CAPITAL 306,169 4,952 0 0 0 0 0.00% OUTLAY Grand Total 2,903,662 2,979,106 3,112,740 3,384,878 3,335,278 3,335,278 8.74% City of Tigard • Adopted Budget FY 2025-26 • Page 138 STORMWATER - 6700 Overview The stormwater system collects, moves, and treats stormwater(from rain and snowmelt) before releasing it into local waterways. Stormwater runoff from streets, roofs, parking lots, and landscape runs downhill in ditches and pipes to creeks that lead to Fanno Creek and the Tualatin River.The stormwater system also includes ponds, swales and rain gardens that cleanse and slow down stormwater runoff before it enters pipes and creeks. The stormwater management program has three primary objectives: provide adequate water quality detention and treatment of run-off to meet regulatory requirements; reduce erosion and silting deposits within natural stream channels; and convey stormwater effectively to prevent localized flooding. The Stormwater Division's work helps protect and restore the ecological functions of and maximize the ecosystem services of streams,wetlands, and associated riparian corridors, as called for in the city's strategic plan. The Stormwater Division's activities include: 24/7 emergency response;video inspection of stormwater main lines; cleaning of main lines; catch basin cleaning; and operation and maintenance of stormwater detention and treatment facilities. Key Accomplishments in Fiscal Year 2025 • Continued to protect community health and safety by meeting our key performance indicators, including: • Miles of storm pipe inspected regularly— 18 • Miles of pipe cleaned annually—24.5 • Street lane miles swept monthly—320 • Supported parks division by removing to undersized culverts at Jack Park, opening the channel and building a boardwalk to span the low lying flood plain that has been creating a hazard for resident as they walk to and from the park. Key Investments and Goals for Fiscal Year 2026 • Continue to meet or exceed Clean Water Services performance standards for miles of pipe cleaned and inspected, catch basins cleaned and inspected, filters replaced, and street sweeping. • Initiate a full evaluation of the street sweeping program, including cost benefit of bringing the service in-house and the viability of electric sweepers to better reduce climate impacts of the program. FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 5.60 6.60 6.50 6.50 6.50 6.50 0.00 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 454,178 533,535 742,488 797,359 797,359 797,359 7.39% SERVICES City of Tigard • Adopted Budget FY 2025-26 • Page 139 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year MATERIALS& SERVICES 882,235 945,792 1,009,397 969,579 969,579 969,579 -3.94% INDIRECT 1,362,362 1,408,385 1,033,931 1,000,609 883,816 883,816 -3.22% CHARGES CAPITAL 304,890 4,952 0 0 0 0 0.00% OUTLAY Grand Total 3,003,665 2,892,664 2,785,816 2,767,547 2,650,754 2,650,754 -0.66% City of Tigard • Adopted Budget FY 2025-26 • Page 140 SURFACE WATER MANAGEMENT - 6750 Overview The Surface Water Management Division cares for the ecological "green" portion of Tigard's stormwater infrastructure. It protects and restores the functions of streams, wetlands, and associated riparian corridors.This is different from the Stormwater Division, which cares for assets such as pipes and catch basins. The Surface Water Management Division's priorities include assisting with the improvement of stormwater quality and prevent localized flooding. It also maintains Tigard's Water Quality Facilities by inspecting local ponds, natural areas, and streams for invasive species. If the work of the division were to cease operations natural vegetation would be overcome by these invasive species and impossible to eradicate once they overtake native plants. Key Accomplishments in Fiscal Year 2025 • Continued to protect community health and safety by meeting our key performance indicators for facility maintenance as established by Clean Water Services. • Met all the requirements to maintain required permits. • Produced "Water Quality Facilities by The Numbers"to help communicate the system demand to meet operational and maintenance requirements. • Hired four new Utility Workers to become fully staffed • Implemented Enterprise Asset Management (EAM) into Surface Water Management operations and maintenance standards. • Rehabilitated 30 street side LIDA facilities • Participated in beaver dam mitigation to prevent flooding of sanitary and storm infrastructure while retaining as much of the natural functions they provide in waterways. Key Investments and Goals for Fiscal Year 2026 • Maintain water quality facilities (WQF)with native plants to improve their function with the goal of improving water quality and the aesthetics and complete up to three rehabilitation projects per year. • Stabilize stream banks to stop erosion and restore the natural function and condition of the habitat. • Continue coordination efforts with the Park Maintenance Division. • Provide timely response to emerging erosion issues in the vegetative corridors and develop an appropriate assessment, action or plan as needed. • Coordinate with Public Works Engineering to achieve WQF rehabilitation goals identified in the CIP. • Continue to meet the CWS storm water system permit mandate for maintenance and inspection. FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 4.30 4.30 6.30 6.30 6.30 6.30 0.00 Positions/FTE City of Tigard • Adopted Budget FY 2025-26 • Page 141 Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 380,795 456,087 796,596 750,813 750,813 750,813 -5.75% SERVICES MATERIALS& 171,197 154,869 215,675 200,896 200,896 200,896 -6.85% SERVICES INDIRECT 251,745 289,560 416,381 413,698 413,698 413,698 -0.64% CHARGES CAPITAL 0 0 0 0 0 0 0.00% OUTLAY Grand Total 803,737 900,516 1,428,652 1,365,407 1,365,407 1,365,407 -4.43% City of Tigard • Adopted Budget FY 2025-26 • Page 142 FLEET & FACILITIES Overview The Fleet & Facilities Division provides quality repair, preventative maintenance, and replacement services, and maintains 166 city-owned vehicles and over 300 pieces of city-owned equipment. It works directly with each city department to ensure vehicles and equipment are appropriately and adequately purchased and maintained based on operational needs. The Facilities Division maintains city-owned facilities, assists all departments to ensure the safest work environment within facilities buildings, and supports property acquisitions and facility rental opportunities. Key Accomplishments in Fiscal Year 2025 • Procured 24 vehicles, ranging from police to parks vehicles, including eight fully Electric Vehicles. • The Facilities Division received over 1,100 work orders, all of which were completed in an average of 15 days. • The Fleet Division received over 800 work orders, completing each one in an average of just over 19 days including parts and vendor delays. • Remodeled Police Criminal Crime Unit and the men's bathrooms. • Major repairs to one of the library AC units to sustain us until we can replace the entire library AC system. • Reconfigured the Public Works front office area to accommodate hoteling workstations. • Niche bathroom mold remediation and restoration project. • Installed over twenty-seven new workstations city-wide. • Acquired Rivera Building for city-wide warehouse storage needs. Key Investments and Goals for Fiscal Year 2026 • Continue to actively seek and identify the best alternatives for city-owned vehicles that align with our climate commitments. • Upgrade the Library's HVAC system, and roof to ensure the city has a robust and viable location for a city respite center during extreme weather, including summer wildfire smoke. • Continue to identify city-wide space planning and configuration for furniture needs. • Windows glass replacement at the Senior Center. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Estimated Target Performance Complete Work The city's buildings and Audit,Customer Orders within 10 fleet are maintained,and Service days of the customer's expectations 2.25 days 5 days 5 days 5 days requested target are met. date of the work. Performance No more than 5%of The city's building and Audit,Customer Facilities and Fleet fleet customers receive a Service work orders are"re- high standard and quality <2% <5% 2% 2% work" requiring of work. more than one repair visit. City of Tigard • Adopted Budget FY 2025-26 • Page 143 FLEET MAINTENANCE - 6300/6310 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 2.50 3.00 2.50 2.50 2.50 2.50 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 292,292 304,641 323,513 336,068 336,068 336,068 3.88% SERVICES MATERIALS& SERVICES 24,129 68,932 23,000 41,400 41,400 41,400 80%INDIRECT 0 7,405 25,488 25,140 25,140 25,140 -1.37% CHARGES CAPITAL 835,865 1,664,197 2,172,486 1,402,000 1,402,000 1,402,000 -35.47% OUTLAY Grand Total 1,152,286 2,045,175 2,544,487 1,804,608 1,804,608 1,804,608 -29.08% City of Tigard • Adopted Budget FY 2025-26 • Page 144 FACILITIES - 6400/6410 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 7.00 7.00 7.50 7.50 7.50 7.50 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 672,973 792,393 885,470 919,186 919,186 919,186 3.81% SERVICES MATERIALS& 1,464,305 1,734,252 2,175,439 2,048,350 2,048,350 2,048,350 -5.84 SERVICES %INDIRECT 0 0 105,729 61,221 61,221 61,221 -42.10% CHARGES CAPITAL 334,181 186,279 1,801,100 560,000 560,000 560,000 -68.91% OUTLAY Grand Total 2,471,459 2,712,924 4,967,738 3,588,757 3,588,757 3,588,757 -27.76% City of Tigard • Adopted Budget FY 2025-26 • Page 145 POLICE Mayor&City Council City Manager City Attorney Investment& Engagement Infrastructure & Innovation Police City Recorder Administration Operations Services The Police Department exists as its own program and, therefore, its own section in the City's budget.Tigard Police serve as the guardians to the community working to protect and serve all who live, play, and work in Tigard.The work represented within divisions on the following pages demonstrate the department's core values: attitude, leadership, integrity, service and teamwork. City of Tigard • Adopted Budget FY 2025-26 • Page 146 TIGARD POLICE FY23 Actual FY24 Actual FY25 Proposed Approved Adopted Change from Revised Prior Year Number of Positions/FTE 93.00 95.50 96.50 95.00 95.00 95.00 -1.50 Budget by Category Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL SERVICES 13,848,321 15,298,948 17,939,504 18,342,616 18,342,616 18,342,616 2.25% MATERIALS& 2,676,684 3,004,123 3,718,582 3,870,970 3,870,970 3,870,970 4.10% SERVICES INDIRECT 5,201,386 6,023,860 6,979,591 6,911,886 6,911,886 6,911,886 -0.97% CHARGES CAPITAL 48,332 14,255 0 0 0 0 0.00% OUTLAY Grand Total 21,774,723 24,341,186 28,637,677 29,125,472 29,125,472 29,125,472 1.70% Budget by Department Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year POLICE 1,954,046 2,142,861 1,430,480 1,410,655 1,410,655 1,410,655 -1.39% ADMINISTRATION POLICE 1,954,046 2,142,861 1,430,480 1,410,655 1,410,655 1,410,655 -1.39% ADMINISTRATION POLICE FORFEITURES 86,948 178,713 700,000 700,000 700,000 700,000 0.00% JUSTICE FORFEITURE 37,926 138,623 500,000 500,000 500,000 500,000 0.00% LOCAL FORFEITURE 19,001 40,090 100,000 100,000 100,000 100,000 0.00% TREASURY 30,021 0 100,000 100,000 100,000 100,000 0.00% FORFEITURE POLICE OPERATIONS 12,988,471 14,577,178 17,980,186 18,444,270 18,444,270 18,444,270 2.58% K-9 17,381 11,625 0 0 0 0 0.00% POLICE OPERATIONS 12,971,090 14,565,553 17,980,186 18,444,270 18,444,270 18,444,270 2.58% TRAFFIC SAFETY 0 0 0 0 0 0 0.00% POLICE SERVICES 6,745,258 7,442,434 8,527,011 8,570,547 8,570,547 8,570,547 0.51% COMMERCIAL 840,407 835,526 782,245 950,024 950,024 950,024 21.45% CRIMES DETECTIVES 11,478 5,320 0 0 0 0 0.00% PROPERTY/EVIDENCE 8,538 5,612 0 0 0 0 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 147 TIGARD POLICE Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year RECORDS 6,345 4,850 0 0 0 0 0.00% SCHOOL RESOURCE 258 180 0 0 0 0 0.00% OFFICER SUPPORT SERVICES 5,878,232 6,590,946 7,744,766 7,620,523 7,620,523 7,620,523 -1.60% Grand Total 21,774,723 24,341,186 28,637,677 29,125,472 29,125,472 29,125,472 1.70% Budget by Fund FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year GENERAL FUND 19,611,720 21,868,391 25,582,835 25,804,000 25,804,000 25,804,000 0.86% POLICE LEVY 2,076,055 2,294,082 2,354,842 2,621,472 2,621,472 2,621,472 11.32% FUND CRIMINAL FORFEITURE 86,948 178,713 700,000 700,000 700,000 700,000 0.00% FUND Grand Total 21,774,723 24,341,186 28,637,677 29,125,472 29,125,472 29,125,472 1.70% Overview The Tigard Police Department protects and serves all who live, work, and play in Tigard.As a progressive and professional organization,the department values transparency in all aspects of policing and being an engaged part of our Tigard community. In 2024, the community showed overwhelming support for renewing the Public Safety Levy, which provides funding for additional police officers and support staff to better serve Tigard's growing population, as well as advanced training in crisis intervention and de-escalation for every officer. The Tigard Police Department is composed of three divisions: • Administration,which includes the Chief's Office, public information, community engagement, business (finance) and professional standards functions. • Operations,which includes patrol officers who respond to police calls 24/7, K-9 teams, mental health response, community oriented policing, the traffic safety unit and school resource officers. • Services, which includes detectives who investigate person and property crimes, records management, property and evidence control and crime analysis. Key Accomplishments in Fiscal Year 2025 City of Tigard • Adopted Budget FY 2025-26 • Page 148 TIGARD POLICE • Continued work toward a new police and public works facility, to include internal team meetings, identifying a Project Director and beginning public education around the project. • Began robust public-facing recruitment campaign to address critical staffing shortages and fill open positions for police officers through targeted social media ads, billboards, streaming ads, radio and TV commercials. • Initiated a department-wide wellness campaign, allowing department staff one hour of paid wellness time per shift, to encourage healthy habits, stress management and personal growth in a profession known for high stress and trauma exposure. Key Department Challenges, Investments and Goals for Fiscal Year 2026 • Prioritize all projects and tasks associated with development of a new police and public works facility,with a vote likely on a project bond in May 2026. • Refine the new wellness initiative in the coming fiscal year as needed, to ensure department members can take advantage of this benefit for their personal health, and in turn, the health of the department overall. • Continue development, implementation and refinement of equitable and accessible outreach approaches to engage all our community. INITIATIVE MEASURE DESCRIPTION FY 22-23 FY 23-24 FY 24 25 FY 25-26 Actual Actual Estimated Target Performance Number of Calls for Service Audit, Levy, Dispatched calls for Public demand calls(911 Council 22,735 22,032 22,520 23,460 service or non-emergency) Dashboard Self-initiated calls Officer-initiated actions 12,904 14,500 17,506 17,856 Total calls for Total of both types of 35,639 36,532 40,026 41,316 service calls Dept Strategic Online Reporting Reporting the%of calls Plan cases reported online and the 2.3%/807 2.3%/849 2.3%/929 2.3%/976 actual.#of lower priority calls with no suspect. Levy,Council Average Response Dashboard, Times Response time for Audit, Dept emergency calls for 6:22 6:17 6:31 6:00 Strategic Plan service(minutes:second) Dept Strategic Criminal cases Number of cases assigned Plan,Audit assigned/cleared to detectives and number 140/69 208/111 424/207 471 /228 of cases cleared(only detectives?) Note:Statistics are reported on a calendar year basis.For example, FY 24-25 actuals reflect 2024 actuals. City of Tigard • Adopted Budget FY 2025-26 • Page 149 POLICE ADMINISTRATION Overview The Administration division works to ensure the police department effectively serves the community. Administration constantly reviews how the department is organized, what its goals are and how its programs are run.This includes making sure the department has the right resources to address crime and meet the community's needs. The Chief of Police is responsible for the success of the police department.They lead and guide all aspects of the department's work.The Chief also represents the department to the public, the City Manager, City Council and other agencies. The Chief of Police oversees the Operations and Services divisions, each led by a Commander.The Chief's Office also includes a Professional Standards Lieutenant and four professional staff members who support the department's work internally and out in the community: a Confidential Executive Assistant, a Business Manager, a Community Engagement Program Coordinator and a Public Information Officer.The Chief ensures a culture exists within the department where members adhere to the core values of attitude, leadership, integrity, service and teamwork. Key Accomplishments in Fiscal Year 2025 • Reallocated the Professional Standards position from a sergeant to a lieutenant and adjusted the position within the organizational chart from Operations to Administration. • Directly connected with over 9,000 community members through various events led or hosted by the police department, to include Community Academy and Open House. • Maintained a vibrant and interactive social media presence to better engage with our community and offer them a better understanding of the services we provide and resources that are available. Key Investments and Goals for Fiscal Year 2026 • Prioritize all projects and tasks associated with the development of a new police and public works facility, with an eye toward a likely public vote on a project bond in May 2026. • Host dozens of in-person outreach events throughout the year at various locations throughout the city, to build relationships with the people we serve, educate our community about police-related issues and connect with local neighborhoods in a meaningful way. • Continued support of city-wide effort to leverage technology through the planning and implementation of Tyler Technologies Munis ERP software modules. • Challenged to handle ongoing time-intensive projects like Alarm Permits with existing staff.The department previously had a 0.50 FTE professional position for Alarm Permits and other administrative functions, but the position was eliminated and duties absorbed. City of Tigard • Adopted Budget FY 2025-26 • Page 150 POLICE ADMINISTRATION - 4000 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 5.00 5.00 5.00 5.00 5.00 5.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 741,741 836,038 850,146 823,473 823,473 823,473 -3.14% SERVICES MATERIALS& SERVICES 99,091 105,043 120,660 132,905 132,905 132,905 10.15% INDIRECT 1,113,214 1,201,780 459,674 454,277 454,277 454,277 -1.17% CHARGES Grand Total 1,954,046 2,142,861 1,430,480 1,410,655 1,410,655 1,410,655 -1.39% City of Tigard • Adopted Budget FY 2025-26 • Page 151 POLICE OPERATIONS Overview The Operations division's patrol officers are the first to respond to police calls in the city. By patrolling the city, officers address and interrupt crime, respond to community concerns, enhance traffic safety and conduct follow-up on police cases, as needed. This division, led by the Operations Commander, includes uniformed patrol, the K-9 unit, the Mental Health Response Team, Community Oriented Policing officers, school resource officers and the Traffic Safety Unit. • Patrol officers respond to emergencies and calls for service and proactively identify and address potential issues based on observations and crime data. They work around-the-clock shifts to ensure continuous city coverage. • The K-9 Unit is a specialized team within patrol.Teams of handlers and their dogs respond to calls throughout Tigard and assist neighboring jurisdictions when needed.These dogs are trained to locate suspects, find evidence and search for missing persons. K-9 teams are certified through the Oregon Police Canine Association and actively participate in community events, including school visits. • Three School Resource Officers (SROs) serve Tigard's schools.They work with middle and high school students and staff to address criminal matters, build positive relationships and maintain a visible presence at school events. SROs teach safety classes, participate in student support meetings and enhance student safety. • The Traffic Safety Unit, led by a Sergeant, includes motorcycle officers, a Community Service Officer(CSO) and a nighttime traffic safety officer who prioritizes DUll investigations. They work to improve safety by enforcing traffic laws and deterring dangerous driving behaviors.Traffic officers respond to crashes, enforce traffic laws and conduct specialized grant-funded enforcements throughout the year focusing on crosswalks, seatbelt use, distracted driving, impaired driving and speeding. Tigard's photo traffic enforcement program is managed by this unit. • The Mental Health Response Team (MHRT) pairs a patrol officer with a masters-level mental health clinician to respond together to police calls with a mental health component. This team is part of the Washington County MHRT and primarily serves the south cities of the county, to include Tigard,Tualatin, Sherwood and King City. • Two patrol officers serve as Community Oriented Policing officers. Currently assigned to help address livability issues in the downtown Tigard area, they may be assigned to address any safety issue or emergent need in the city as needed and directed by the Chief of Police. Key Accomplishments in Fiscal Year 2025 • Marked the first full year of the drone program, which assists patrol officers on calls involving potentially dangerous situations, help in searches for criminal suspects or missing people and aid in ongoing investigations. • Expanded investments in the department's drone program, to include additional patrol officers identified as operators, and the procurement of new and/or upgraded equipment to assist on calls involving potentially dangerous situations, help search for criminal suspects or missing people and aid ongoing investigations. • Continued use of the My90 community feedback tool, which captures data from people who interact with Tigard police officers to rate their experience and level of customer service.The results are shared publicly on the department's Police Transparency page. • Began a robust campaign to recruit police officers to address critical staffing shortages, including ads on social media, radio, TV, streaming services, billboards and movie theaters. Key Investments and Goals for Fiscal Year 2026 City of Tigard • Adopted Budget FY 2025-26 • Page 152 • Begin to develop real-time crime center known as FUSUS, through partnership with Axon, to pull together available surveillance camera feeds on an opt-in basis to compliment the work of patrol officers and investigators in the field. • Recruiting high-quality police officers with relevant life experience continues to be a time-intensive and ongoing challenge.We are working to address this through a robust recruitment campaign, with the limited staff time and financial resources available to us. • Alongside our Tigard-Tualatin School District partners, continue to evaluate and adjust the school resource officer program to meet community needs and expectations. City of Tigard • Adopted Budget FY 2025-26 • Page 153 POLICE OPERATIONS - 4100 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 57.00 61.50 62.50 61.00 61.00 61.00 -1.50 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 8,797,259 9,651,496 11,607,798 12,071,080 12,071,080 12,071,080 3.99% SERVICES MATERIALS& 1,251,721 1,483,931 1,606,830 1,665,702 1,665,702 1,665,702 3.66% SERVICES INDIRECT 2,901,131 3,427,496 4,765,558 4,707,488 4,707,488 4,707,488 -1.22% CHARGES CAPITAL 38,360 14,255 0 0 0 0 0.00% OUTLAY Grand Total 12,988,471 14,577,178 17,980,186 18,444,270 18,444,270 18,444,270 2.58% POLICE OPERATIONS LEVY FUND - 4100 As a result of the overwhelming support for the Public Safety Renewal Levy in May 2024, which passed with 78%of voters saying yes, City of Tigard property taxes continued the current rate of$0.29 per$1,000 assessed property value. The levy funds additional staffing, support and training in the police department. In the Operations division, the levy funds eight (8.0) Police Officers. Change From FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 1,109,857 1,236,406 1,402,703 1,499,860 1,499,860 1,499,860 15.38% SERVICES 1 MATERIALS& 62,784 56,607 129,075 197,175 197,175 197,175 126.31% SERVICES INDIRECT 471,606 523,155 386,570 391,686 391,686 391,686 -25.13% CHARGES CAPITAL 1,677 0 0 0 0 0 -100.00% OUTLAY Grand Total 1,645,924 1,816,168 1,918,348 2,088,721 2,088,721 2,088,721 6.01% 1)Totals represented here are inclusive of the$18.4M Budget for ALL of Police Operations between the General and Police Levy Funds. City of Tigard • Adopted Budget FY 2025-26 • Page 154 POLICE FORFEITURES -4030/4040/4050 The three police divisions (Administration, Operations and Services) are supported, in part, by funds from asset forfeiture proceeds.These proceeds are primarily derived from the seizure of property used in criminal activity and are distributed by the federal government based on a cost sharing formula governed by the U.S. Department of Justice and the U.S. Department of Treasury. Each separate asset forfeiture revenue source (Federal Justice, Federal Treasury, and Local) must be accounted for separately, has strict spending guidelines and is subject to federal audit standards.The following schedules detail the Police use of the Asset Forfeiture Funds. Change From FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year JUSTICE 37,926 138,623 500,000 500,000 500,000 500,000 0.00% FORFEITURE LOCAL 19,001 40,090 100,000 100,000 100,000 100,000 0.00% FORFEITURE TREASURY 30,021 0 100,000 100,000 100,000 100,000 0.00% FORFEITURE Grand Total 86,948 178,713 700,000 700,000 700,000 700,000 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 155 POLICE SERVICES Overview The Services division is responsible for conducting investigations into felonies and other serious crimes, providing crime analysis, property and evidence tracking and records management. Investigations • Criminal Investigation Unit (CIU).The five detectives and sergeant primarily investigate serious crimes against people, including investigations of all manners of death, assault, sex abuse, rape, child abuse, hate crimes, elder abuse and cases that require specialized training and experience. • Commercial Crimes Unit (CCU). The three detectives and sergeant in this unit use a team-oriented policing partnership specifically to address commercial and business crimes, including theft, robbery, shoplifting, fraud, counterfeit and organized retail crime, which involves professional criminals who target retail stores for large-scale shoplifting.The unit conducts focused, proactive investigations and works directly with business owners and loss prevention personnel to reduce their security risks. Outside Partnerships • The department has two outsourced detectives working as federally commissioned task force officers: one assigned fulltime with an interagency team, as part of the Drug Enforcement Administration's regional task force, and one detective who partners with the local Federal Bureau of Investigation office on the Child Exploitation Task Force. Crime Analysis • The Crime Analyst researches, collects and analyzes information to assist officers, detectives and command staff in identifying crime patterns and suspects, solving crimes within the city and throughout the region.The Crime Analyst supports the department's leadership as they allocate resources appropriately and effectively by providing tactical and strategic analysis to assess outcomes. Records Management • The unit supervisor ensures the six Records Specialists support sworn officers by providing timely information used in the apprehension and prosecution of criminals. This unit provides direct information to the community at the front desk of the department's lobby and by phone. Records specialists process internal and external records requests, manage data with various law enforcement records management systems, provide reports to the Washington County District Attorney's Office, and process traffic citations, false alarm notifications, incident cards and liquor license applications. All public records requests are routed through this unit to ensure compliance with applicable laws and regulations. Property and Evidence • The three Property and Evidence Specialists record and preserve officers'work to ensure criminal cases can be prosecuted.The specialists track and control access to evidence, which can include blood, DNA, drugs, property, digital evidence, body worn camera footage and other items. Each piece of evidence is stored under the proper conditions to maintain its integrity and chain of custody. • This unit meets with community members when they receive releasable items of property, and ensure property seized during criminal cases is disposed of per policy. • The specialists transport items of evidence to our partners who process the items forensically for us, such as the State Crime Lab, maintaining chain of custody City of Tigard • Adopted Budget FY 2025-26 • Page 156 Key Accomplishments in Fiscal Year 2025 • Developed the Domestic Violence Response Team (DVRT), which joins patrol officers with a detective to provide follow-up and investigation into domestic violence cases. • Commercial Crimes Unit (CCU) Detectives expanded their successful, proactive shoplifting enforcements at area retail stores,thanks to a retail theft grant awarded to the Washington County District Attorney's Office. • Two detectives participated in training on a cutting-edge digital forensics software tool,which is designed for rapid extraction of comprehensive cell phone evidence to aid in police investigations involving criminal suspects. Key Investments and Goals for Fiscal Year 2026 • Continue to attend trainings for professional development, to ensure we are keeping in line with industry best practices and cultivating a culture of growth for our staff. • We are challenged to continue offering full-time records management services, with two vacancies for Records Specialist positions that remain unfilled. Our goal is to fill these positions with qualified candidates in this fiscal year. City of Tigard • Adopted Budget FY 2025-26 • Page 157 TIGARD POLICE POLICE SERVICES- 4200 FY25 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Number of 31.00 29.00 29.00 29.00 29.00 29.00 0.00 Positions/FTE FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year PERSONNEL 4,309,321 4,811,414 5,481,560 5,448,063 5,448,063 5,448,063 -0.61% SERVICES MATERIALS& SERVICES 1,243,304 1,236,436 1,291,092 1,372,363 1,372,363 1,372,363 6.29% INDIRECT 1,182,661 1,394,584 1,754,359 1,750,121 1,750,121 1,750,121 -0.24% CHARGES CAPITAL 9,972 0 0 0 0 0 0.00% OUTLAY Grand Total 6,745,258 7,442,434 8,527,011 8,570,547 8,570,547 8,570,547 0.51% POLICE SERVICES LEVY FUND - 4200 In the Services division, the levy funds one (1.0) School Resource Officer, one (1.0) Records Specialist and one (1.0) Property& Evidence Specialist, as well as the city-wide resources, supplies and equipment needed to support these functions. The fund also captures expenditures related to the crisis intervention and de-escalation training for all sworn officers. Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year PERSONNEL 277,855 306,987 320,824 413,423 413,423 413,423 28.86% SERVICES MATERIALS& 4,604 2,568 10,500 10,400 10,400 10,400 -0.95% SERVICES INDIRECT 147,672 168,359 105,170 108,928 108,928 108,928 3.57% CHARGES Grand Total 430,131 477,914 436,494 532,751 532,751 532,751 22.05% City of Tigard • Adopted Budget FY 2025-26 • Page 158 CAPITAL IMPROVEMENT PLAN CIP IN BRIEF The City of Tigard is pleased to present the FY 2025-26 CIP in Brief. CIP stands for"Capital Improvement Plan" and it is how the city establishes, prioritizes, and funds capital projects to create, replace, and improve infrastructure, facilities, and systems. What we build matters.Together, as a community we've invested in essential facilities, services, and structures that support your daily life.That's why the work of building things like streets, parks and water reservoirs for the community gets labeled "public works"—these projects benefit the public. What is Infrastructure? Infrastructure is the basic physical structures, systems, and facilities needed to provide critical services to the community such as sidewalks, streets, parks, city buildings, and water and wastewater systems. Infrastructure impacts the public health, safety, and quality of life of the Tigard community. What is a CIP? • Capital Improvement Project: Construction, major maintenance, and improvement projects. Includes infrastructure upgrades, replacement, and system plans. • Capital Improvement Plan:A five-year plan for these projects.The annual budget document provides allocations for the current budget year; out years (years two through five of the Plan) are listed with funds allocated during those budget years. - = City of Tigard • Adopted Budget FY 2025-26 • Page 159 Our Systems The city has six defined infrastructure systems. Q0 WATER SEWER STORMWATER High quality drinking water and a Our sewer system collects, pumps, Our stormwater system collects, resilient system of delivery to every and treats wastewater to a high moves, and treats stormwater(rain customer. standard.We partner with Clean and snowmelt) before releasing it Water Services, the local agency into local waterways. Runoff from that maintains the large sewer streets, roofs, parking lots, and mains, pumping stations, and landscapes travels in ditches and wastewater treatment plants. pipes to multiple creeks that lead to the Tualatin River.We partner with Clean Water Services to provide portions of this service. 6:1 1,11 TRANSPORTATION PARKS CITY FACILITIES The transportation system is one of Support for our growing parks The projects within the facilities Tigard's biggest investments.We system. system include improvements to make on-time investments in our the city's community buildings and transportation system to manage infrastructure. These are assets, the infrastructure efficiently. such as City Hall, the Library, and the Public Works Building. Air r. -• _. . • City of Tigard • Adopted Budget FY 2025-26 • Page 160 CIP IN BRIEF The CIP FRAMEWORK Prioritization and Budgeting The CIP prioritization process decides which projects will be funded in a given year.This requires matching expenditures to available funding in each system. Each year there are more projects needed than we have the funds to complete. The City prioritizes projects according to several variables, including the City's Strategic Vision and Community Promise. 3 PRIORITIES THAT SUPPORT OUR VISION STRATEGIC Set the standard for excellence in public service and VISIONO customer experience. Tigard:An equitable © Create a well-connected,attractive,and accessible community that is pedestrian network. walkable,healthy,and © Ensure development and growth support the vision. accessible for everyone. EQUITY n ENGAGEMENT 4 ` WE will ensure just and �, WE will involve all COMMUNITY fair inclusion where all can voices in our community participate,prosper,and reach while building trusting PROMISE their full potential. relationships. O ENVIRONMENT � EXCELLENCE WE will embrace sustainability to WE will set high The lens through improve our natural resources and standards and strive which we will the livability of our community. to exceed community evaluate and expectations. implement all ® ECONOMY our actions. WE will be responsible stewards of the community's financial resources entrusted to us. DIVERSITY, EQUITY, AND INCLUSION STATEMENT In 2023, Tigard City Council adopted the City's Equity Commitment Declaration that states, in part, "our mission is to ensure that everyone in our community is empowered with the necessary resources and opportunities they need to flourish."We believe these necessary resources include access to clean water, functioning sewer and stormwater systems, safe and accessible streets, and proximal parks and green spaces for all members of our community to enjoy. We publicly acknowledge and honor the original inhabitants of this land. The City of Tigard is located on Kalapuya Ilihi, the traditional homeland of the Kalapuya people.We express our respect to the Kalapuya people and the many additional tribes who have ancestral connections to this territory, as well as to all other displaced indigenous peoples who call Oregon home. City of Tigard • Adopted Budget FY 2025-26 • Page 161 CIP IN BRIEF The CIP PROCESS - FROM IDEA TO MANAGED ASSET Infrastructure Planning and Construction Completion of the CIP is just one step in a larger process of infrastructure planning and construction.The graphic below depicts how a project goes from idea to completion and also how our community gets involved. Plan and Engage Prioritize and Fund Infrastructure system Each year the city adopts plans summarize a an updated OP,a five-year strategic planning process plan for matching the cost of that updates the goals, large-scale improvements— actions,and resources like fixing streets,water needed in each system. and sewer systems—to •Public Engagement `ado Capitd//�p o anticipated revenues,like Level: taxes and fees. Collaborate F� L0 •Public Engagement Level: Advice and feedback w� aye C �co Conn l from the community x>°t o-,i� *•'' The Budget committee is incorporated y 0 -O reviews and ° CAPITAL ' into system goals (, r` recommends the and priorities. © proposed CIP based PLANNING on staff recommendations p© PROCESS and community m� .... feedback. o h .off *o• C 42 Maintain and Repair coo Design and Deliver • Taking care of what we �4S Qto\e Project managers deliver ©have:our employees proudly individual CIP projects. provide stewardship over the Each project typically has city's existing infrastructure. a design and construction • Public Engagement Level: phase. Respond •Public Engagement Level: Our Public Works team Consult is available around the Public engagement clock to respond to plans created at the service requests.Day in outset of a CIP Project and day out our goal is New or Upgraded Assets set the framework for reliable service. engagement. • 4 - - - • City of Tigard • Adopted Budget FY 2025-26 • Page 162 CIP IN BRIEF WHERE THE MONEY COMES FROM There are 17 total funds that contribute to the five-year CIP.The money generally comes from taxes and fees.You can think of these as colors of money, each with their own restrictions on applicable uses. Funding Sources for the FY 2026-2030 CIP Include: UTILITY FUNDS GRANTS • Supported by the rates paid monthly by all utility • The city leverages various grants to ensure it can billing customers. Operate much like a separate build and maintain assets in an economically small business. efficient way. • The money charged may only be used for the • Individual grant programs specify the specific service provided. requirements for use of the funds. • In the current CIP, the city's utility funds are • In the current CIP, the city has eight grants contributing a total of$132,046,900 to the plan. contributing $4,617,926. FEES PAID BY DEVELOPERS TOWN CENTER DEVELOPMENT System Development Charges(SDCs) AGENCY(TCDA) • New development within the city pays for its • Supported by tax increment financing in the city's share into existing systems. urban renewal districts. Funds from one district • Fees can pay for community amenities, but cannot be used in another district. In the current cannot be used for the city's daily operating CIP, the TCDA is contributing $1,200,000 expenses. Downtown and $5,850,000 in the Triangle. • In the current CIP, the development funds are contributing $48,213,119 to the plan. City of Tigard • Adopted Budget FY 2025-26 • Page 163 CIP IN BRIEF GAS TAX AND OTHER TRANSPORTATION FUNDS • Supported by both state and local revenues from What is Contributed Capital? gasoline sales and other transportation funding Capital Construction isn't the only way the city adds sources. assets to its growing infrastructure.The city also adds • Can be used for work within the right of way. assets through "contributed capital."This is when • In the current CIP, the transportation funds are developers build streets; construct water, sewer, or contributing $40,688,200 to the plan. storm pipelines; or create parks.These assets become part of the city's infrastructure at the completion of the development. Top Five Funding Sources in the Five Year Capital Improvement Plan ® op,„ WATER STREET TRANSPORTATION TRANSPORTATION PARKS MAINTENANCE FEF DEVELOPMENT TAX SDC SDC $82,069,400 $26,130,000 $22,943,200 $18,731,938 $15,802,781 City of Tigard • Adopted Budget FY 2025-26 • Page 164 CIP IN BRIEF WHERE THE MONEY GOES Capital Improvement 1. Projects improve or add L L L Over the next five years, value to Tigard's C C C li. mq infrastructure. The Capital C C C I i the City of Tigard Improvement Plan includes 1 •: willLEL ill invest... projects that cost $50,000 — E - '■ 117 lit iiiiiiiii or more and have or extend the life of an asset rim for five years or more. r_'' $87,316,000 Q ElE1313E I Water System HHfl • I $3,194,500 Sewer System $21,588,000 Stormwater System ILI " It�v a e irmiv- 4 1 $100,600,890 - ' " Transportation System ? iI $30,100,667 ' -- T Parks System liklih 1r 'i''ii': $11,755,000 o I: ‘ , - City Facilities x City of Tigard • Adopted Budget FY 2025-26 • Page 165 CIP IN BRIEF WHAT WE GET FOR OUR INVESTMENT WATER The city provides high quality drinking water and a resilient system of delivery to every customer.Together, as a community, we've invested in: Water Spotlight 2I Projects Supply Treatment Distribution Storage $87,316,000 Clackamas Lake Oswego Distribution ASR Wells Investments River Tigard Water System Two city-owned The Clackamas Partnership The system aquifer storage Priorities River is our Water is treated includes and recovery(ASR) • Water Supply drinking water to exceed safe 13 storage wells,and a • source. drinking water reservoirs, native groundwater Service Pressure standards. 6 pump stations well supplement • Storage Capacity and about 265 summer supply. • Pump Stations miles of pipes. • Required Fire Flow • Seismic Resilience X` Excellence Upcoming Key Projects Lake Oswego/Tigard Water Supply Project Goals Include: Extension • Enhance water system reliability and resiliency. • Evaluate traditional and alternative project _► .�• delivery methods and choose the best option m — =t that will deliver in the most timely and cost- ' =i effective manner. • Manage for a transparent and smooth design and - ' z rir - construction process with respect to impact on neighbors, permitting, and safety. City of Tigard • Adopted Budget FY 2025-26 • Page 166 CIP IN BRIEF Continued - Lake Oswego/Tigard Water Supply Extension Tigard is allocated 18 Million Gallons per Day (MGD) from the Lake Oswego/Tigard Water Treatment Plant (WTP). Currently, piping restrictions limit flow to 14 MGD. Due to population increases in the Tigard Water Service Area, the full 18 MGD allocation will be required to meet projected water demands by 2030.The Lake Oswego/Tigard Water Supply Expansion will: • Install a new finished water pump at the Water Treatment Plant • Install a sixth pump at Bonita Pump Station • Install new 36-inch diameter pipe from Waluga Reservoir to SW Bangy Road • Upsize water mains on SW Bonita Road crossing under Fanno Creek Timeline: FY 2026 through FY 2027 Cost: $8,375,000 Pipeline Renewal and Replacement Program Economy The city's water distribution system is comprised of about 270 miles of water mains, of which about 25 percent are made of cast iron that are at an increased risk of leaks and breaks.The Replacement Program has This program will result in a net completed a risk assessment of all the water mains within the system and decrease in operation and will be replacing or rehabilitating the pipes identified to be at the highest maintenance costs over time as risk of failure.The program will also be utilizing advanced water main leak older, leak-prone waterlines are detection and condition assessment technologies to monitor for leaks replaced. and help prioritize future water main replacements. What Happens When Pipes Fail? Timeline: Ongoing Learn More About the Greenfield Cost: $4.9 Million to $6.1 Million per Year Street Closure at bit.ly/PipesFail Learn more at bit.ly/PipelineReplacement City of Tigard • Adopted Budget FY 2025-26 • Page 167 CIP IN BRIEF .-;•vim � .�-... 0 More Information The City's Water Visit www.tigard-or.gov/water to Learn More About: • Water Quality and Conservation in Tigard • Built to Last:The Lake Oswego Tigard Water Partnership • Your Water is Pure and Safe: Learn more About Water Quality • Our Water Source:The Clackamas River is One of Oregon's Highest-Quality Drinking Water Sources City of Tigard • Adopted Budget FY 2025-26 • Page 168 CIP IN BRIEF SANITARY SEWER Our sewer system collects, pumps and treats wastewater to some of the highest Sewer Spotlight standards in the nation. 6 Projects The majority of the sanitary sewer fee on your monthly bill is collected for Clean $3,194,500 Water Services, the local agency that maintains the large sewer mains, pumping stations and wastewater treatment plants (including the facility at SW Durham Investments Road/SW 85th Avenue). Priorities Collection System Capacity The portion of the system maintained by the City of Tigard includes: Maintenance Performance Standards Asset Management 181 5 096 Miles of Pipe Manholes Upcoming Key Projects Environment Sanitary Sewer Major Maintenance Program A regular program of proactive vs. reactive maintenance fixes things before they worsen, saving money and minimizing disruption.This The Sanitary Sewer Major program is used for urgent projects to renew, repair, or replace sections Maintenance Program protects the of the sanitary sewer system that have failed or are near failure. Projects environmental health of our exceed normal maintenance and operations and typically replace pipe community. and add a renewed service life. Timeline: Ongoing0. Cost: $150,000 to $186,000 per Year M ® ' • Learn more at bit.ly/SanitarySewerProgram TOO City of Tigard • Adopted Budget FY 2025-26 • Page 169 CIP IN BRIEF Rotary Plaza RestroomlirExcellence The Rotary Plaza Restroom Improvements will provide increased capacity to meet the demand of the public restrooms.The project will place 100 feet of 8-inch sanitary sewer line and 70 feet of 6-inch sanitary sewer Completion of this project will fix lateral. existing capacity issues and allow Timeline: FY 2025 - FY 2026 the restroom facility to handle larger Total Cost: $360,000 public events on Main Street. 0 More Information The City's Sewer System Visit www.tigard-or.gov/sewer to Learn More About: • Cleaning Prolongs the Life of Our Infrastructure • The Work of Clean Water Services:Tracking COVID-19 in Wastewater • Business of Clean Water City of Tigard • Adopted Budget FY 2025-26 • Page 170 CIP IN BRIEF STORMWATER Stormwater—from rain and snowmelt—is collected and treated by structures Stormwater Spotlight designed, built or permitted by our team before it is released into local waterways. Regular maintenance of these structures protects our environment and the Tualatin 9 Projects River.We partner with Clean Water Services who maintains large pipes and facilities. $21,588,000 Investments The portion of the system maintained by the City of Tigard includes: 1 Priorities To promote healthy creeks: • Eent 14l 5295 281 • W• F Miles of Pipe Catch Basins Water Quality Facilities Red Rock Creek Stabilization and Enhancement Environment The portion of Red Rock Creek located in the Tigard Triangle area has experienced severe erosion and incision.The Red Rock Creek Stabilization and Enhancement project will provide stream enhancements and long- Erosion and incision, in some areas term stabilization to Red Rock Creek from just downstream of Southwest up to 25 feet deep, has resulted in a Dartmouth Street upstream to SW 72nd. sanitary sewer line being exposed Timeline: FY 2022 through FY 2028 and has caused multiple line breaks Total Cost: $12.2 Million requiring extensive repairs. Learn more at bit.ly/RedRockCreek Tigard's Red Rock Creek Vision: Degraded Stream to Greenway Westside Dance&Gymnastics, Centerpiece Y SW 74th Ave. i bit.ly/CreekRedRock - - �. Former Regal Theater Site I ' I 1 411V4-4- t ''''4: - , Red Rock Creek ..,;� ,0----.: C' } �4 Extra Space Storage ".? -W City of Tigard • Adopted Budget FY 2025-26 • Page 171 CIP IN BRIEF Stormwater System Plan UpdatelirExcellence This project involves the update of the City's Stormwater Management System Plan (SWMSP) which is the framework of how the City manages rain and surface water run-off and conveyance through the City.This Updated requirements for update will analyze the existing system and how it has and will function stormwater detention were adopted with recent and projected future development within the planning by Clean Water Services—these new window of the plan.The update of the SWMSP will identify system needs, requirements will be accounted for and include recommendations for future improvements, conceptual in the city's Stormwater System Plan designs, cost estimates, and financing alternatives that address storm and Update. surface water management including capture, conveyance, detention/retention, quality enhancement, and various environmental System Needs are Identified Out issues (including wildlife and vector management) that impact the health in the Field and well-being of our community. bit.ly/PWFieldwork Timeline: FY 2025 through FY 2026 Total Cost: $410,000 0 More Information About Stormwater Visit www.tigard-or.gov/stormwater to Learn More About: • Clean Water Starts with You! • Why Watersheds Matter • The Creeks or Rivers in Your Neighborhood City of Tigard • Adopted Budget FY 2025-26 • Page 172 CIP IN BRIEF TRANSPORTATION The city has over 184 centerline miles (measures the length of a street regardless of Transportation how many lanes it has) of streets which it is responsible for maintaining or Spotlight developing.The Engineering Division and the Street Maintenance Division work cooperatively to maintain and develop important assets like traffic signals, 27 Projects streetlights, guardrails, barricades, pavement surfaces, and rights of way(shoulders,islands, etc.). $100,600,890 Investments Priorities 184 12 8 795 • Completing streets to serve everyone • Breaking barriers with Miles of City Vehicular Street Highway 217 crossings Streets Bridges Signs • Continued investment in our trail system • Removing bottlenecks and supporting alignment • Partnering on regional mobility solutions Upcoming Key Projects Economy Pavement Management Program Pavement maintenance and repair helps keep city roadways in good This program helps extend the condition. Each year, we treat at least 15 miles of city streets. This program also annually upgrades some curb ramps within the project area useful life of streets. Preventive to current Americans with Disabilities Act standards. maintenance keeps Tigard's streets in good condition and prevents Timeline: Ongoing costly repairs.The average cost of Total Cost: Between $4.7 Million and $5.8 Million per Year slurry seal is about $0.30 per square Learn more at bit.ly/PWPaving foot and is very cost effective when compared to a complete pavement overlay, which costs about $3 per square foot. Pavement Management Program bit.ly/PavingTigard City of Tigard • Adopted Budget FY 2025-26 • Page 173 CIP IN BRIEF Tigard Street (Fanno Creek) Bridge Environment The bridge structure has deteriorated and needs to be replaced with a new structurally sound bridge wide enough to accommodate pedestrians and cyclists (on both sides) along with motor vehicles. Environmental The project will balance raising the regulations will require the new bridge to be significantly higher and street sufficiently to reduce flooding longer than the current bridge, which will necessitate some rework of the frequency and severity while existing Fanno Creek Trail just west of the bridge.The new structure will minimizing impacts to natural provide improved access to users across modes, greater resilience to resources to the maximum extent seismic and high water events, and reliable connection for travelers, practicable. including emergency response vehicles. Timeline: FY 2018 through FY 2027 Total Cost: $15 Million Learn more at bit.ly/TigardStBridge max. 7:0' ( i 1 Y . 1 w.t 1 zs'i3* b / T•N 1 __ Yi I. i�' .k A.Old ,l �` p-K • ryi •r W . ri ^� r Y + 1 _iiiiitlit T 1 I • pp City of Tigard • Adopted Budget FY 2025-26 • Page 174 CIP IN BRIEF Murdock Street Sidewalk and Stormwater Improvements �� Equity and Safe Routes to School Templeton/Twality These projects, when complete, will allow students to Improvements bike and walk safely to school. Murdock Street Sidewalk and Stormwater Improvements will construct a sidewalk and minor Murdock R°"``""' ^'C°°NAL°5T Temphionfrwarty roadway widening where required along one side of , Project ke• the street from 103rd Avenue to Templeton Elementary School. The project will also construct a new storm drainage system. = VIEW TERR Safe Routes to School Templeton/Twality o m INEZ ST INEZ ST Improvements will improve two crosswalks which will o receive safety enhancements including McDonald EASTBU m °°� P xR � Street/Omara Street/98th Avenue and Sattler MURDOCK ST Street/96th Avenue. Sections of missing sidewalk will be constructed on 97th Avenue and Sattler Street, as SITE 4 well as a side path on Murdock Street, and a paved IIMPLETON TART pathway through East Butte Heritage Park.These LE ' �PEETON improvements will create a safe, accessible, and �¢�k TWALITY BATTLER ST continuous pedestrian network around both Templeton IMPROVEMENTS Elementary School and Twality Middle School. Murdock Timeline: FY 2022 through FY 2026 Total Cost: $4.2 Million Safe Routes to School Templeton/Twality Timeline: FY 2024 through FY 2026 Total Cost: $1.9 Million View a full size map for the SRTS Templeton/Twality Improvements. City of Tigard • Adopted Budget FY 2025-26 • Page 175 CIP IN BRIEF Map of the Murdock Street Sidewalk and Stormwater Improvements and SRTS Templeton/Twality Improvements SW MUROOCK •••e '.. . • STfEET - SW MUNDOCK STUEET • • �W 0 More Information The City's Streets Visit www.tigard-or.gov/streets to Learn More About: • Summer Paving Work • The Adopt-A-Street Program • Right of Way Maintenance City of Tigard • Adopted Budget FY 2025-26 • Page 176 CIP IN BRIEF Fanno Creek Trail Projects The Fanno Creek Trail is a regional trail stretching from �•',, Tualatin to Portland. It runs from the Willamette River o in Southwest Portland to where Fanno Creek meets the <<0", `-,, ' Tualatin River.Within the City of Tigard, sections of the o�� : .- = ==- . s trail are in various stages of development. The current sW-SIN.. I Capital Improvement Plan (CIP) includes the following \� f= projects: II), tar ` - Fanno Creek Trail Connections (Located '� &tom BO ° Arr IN in Parks) ���� ��, Timeline: FY 2018 through FY 2025* .. �� Total Cost: $12.8 Million E , . • * Project is substantially complete, there could be ,J1 1, 1114111114.1- intermittent work impacting trails. �� � Fanno Creek Trail Bonita to Durham / ■ , -""'"����� -- Conceptual Design Only (Located in - - l Parks) Timeline: FY 2025 through FY 2027 s'w BONITA RD Total Cost: $2.2 Million i i vScholls Ferry Crossing ---',S---I II (Managed by THPRD) , iii.•■ 4.Timeline. FY 2024 through FY 2026 TIURHAM D Total Cost: $1.2 Million "U.�'��/ . Fanno Creek Regional Trail Crossing Safety Improvements LEGEND Existing Fanno Creek Trail Timeline: FY 2025 through FY 2026 Connections Project 11'1' Bonita to Durham Project Total Project: $1.2 Million Still to Come City Boundary Learn more at bit.ly/FannoCreekTrail Streams Parks&Natural Areas ■ City of Tigard • Adopted Budget FY 2025-26 • Page 177 CIP IN BRIEF PARKS Parks contribute to an equitable community that is walkable, healthy, and Parks Spotlight accessible to everyone. The city currently provides critical care and maintenance to 608 acres of parks and open space and works to preserve natural areas. The 2022 22 Projects Parks & Recreation System Plan establishes an overarching goal to provide high quality parks and recreation services within a 10-minute walk of every resident. The $30,100,667 action plan requires the division to: Investments • Prioritize capital projects— Ensure projects are advanced based on need and Priorities potential to advance the vision, depending on funding availability. • Accessible high quality parks • Take care of what we have— Ensure that existing service will continue to within walking distance of improve as the city adds new parks. everyone • An interconnected multi-use • Build organizational capacity— Invest resources to keep pace with growth to trail network ensure service is provided throughout the system. • Welcoming and inclusive spaces • Stewardship of parks,trails, facilities,and natural areas 16 608 Miles Acres of Parks of Trail &Open Space Upcoming Key Projects _ Steve Street Park and Trail Xk Equity This project will design and construct a new neighborhood park. The property was purchased with funds from the 2010 Parks Bond, and the community Not all of Tigard's residents enjoy the same walkability. identified key features in 2015.When complete, the Approximately one-third (34%) of Tigard's population park is expected to include community garden beds, a has to walk more than 10 minutes to reach a play structure, and a trail. developed park.This lack of access is not spread evenly Timeline: FY 2022 through FY 2026 across the population. Pockets of Black, Indigenous and People of Color (BIPOC), and low-income residents Cost: $2 Million must travel farther to enjoy the benefits of the park Learn more at bit.ly/SteveStPark system. Steve Street Park will serve a gap area cut off from other parks by Highway 217. Much of the housing in the area is multi-unit, meaning that many people live ;. , lacking private outdoor space. J Aim ' „ A, , + " . "`4 Your Parks,Your Trails Your Recreation ,. (Podcast) bit.ly/ParksTigard City of Tigard • Adopted Budget FY 2025-26 • Page 178 CIP IN BRIEF Copper Creek/Cook Family Park Stream Stabilization Environment The outfall of Copper Creek into the Tualatin River at Cook Park has developed severe erosion that is threatening an existing pedestrian bridge, paved path, and a sanitary sewer line. This project will address the This project will provide design, erosion by installing a larger culvert underneath the existing paved path, permitting, and construction of implementing stream bed enhancements, and construction of a vegetated needed stream improvements to gabion wall along the outfall banks. protect existing park assets and the Timeline: FY 2024 through FY 2027 sanitary sewer line. Total Cost: $1,062,000 Cook Family Park Tlp Equity Cook Family Park is the city's showcase park. An inclusive playground was AT added to Cook Family Park in 2024. In addition, we will take two major steps to increase the park's This project, when complete, accessibility to all community members and visitors: will assist river users of all abilities • An accessible hard surface pathway, aluminum gangway, and and/or physical limitations to have accessible floating dock with adaptive hardware and low freeboard improved access to the Tualatin design, for ease of access will be added north of the Cook Family River. Park boat launch. • An aluminum boarding dock will also be added at the boat launch replacing the timber dock recently removed. ' " $�r • g A Accessible Dock Timeline: FY 2022 through FY 2027 Total Cost: $1.7 Million - Learn more at bit.ly/CookFamilyParkDock City of Tigard • Adopted Budget FY 2025-26 • Page 179 CIP IN BRIEF 0 More Information The City's Parks Visit www.tigard-or.gov/parks to Learn More About: • Let's Talk Parks & Recreation: Park System Plan Update • Let's Talk: Recreation • Let's Talk: Parks! • Recreation Events and Activities • Park Finder City of Tigard • Adopted Budget FY 2025-26 • Page 180 CIP IN BRIEF CITY FACILITIES The City Facilities Division maintains and improves the locations where city services are provided. This work includes core building systems (mechanical, electrical, plumbing), renovations, repair services, and preventive maintenance. The Facilities Division provides collaborative support to other divisions to facilitate implementation of the strategic plan and council goals including resiliency, emergency management, and customer service. Key Project Facilities Spotlight Library HVAC System - Emergency Cooling Center 6 Projects In 2021, an engineering review determined that the HVAC system in the Library had $11,755,000 reached the end of its useful life and was no longer performing reliably.To address this need, the City Council approved the use of American Rescue Plan Act funds to Investments upgrade the Tigard Library's HVAC system.The new HVAC system will provide a Priorities safe and effective emergency cooling center throughout the year. It is expected City buildings need that the new system will last for the next 20 years. expensive,extensive repairs. Timeline: FY 2022 through FY 2026 Tigard City Council set the goal in 2025 to deliver Cost: $4.7 Million resilient,sustainable,and well-maintained facilities that provide reliable and efficient services to our 1" +k,' o �_1 _• community.This work ■ _ _ will improve how the city i,,'_ . 1- t? serves current and future - ' :i� � ., _ community needs. it : This will also open up new I I _ possibilities in our _ I --' :;_ downtown area:housing, 1 I 1 1M 1 'lffi►i —i. = WE" shopping,dining,and 1' = k Fr a ", I increased walkability. I ar 'q • J _ l -..J Environment The Library has been used as a severe weather center in excessive summer heat and winter cold events. However, the current HVAC system is limited in what relief it can provide. Updates will ensure community members seeking respite from the weather will be reliably served at the Library. City of Tigard • Adopted Budget FY 2025-26 • Page 181 CIP IN BRIEF 0 More Information City Facilities Visit www.tigard-or.gov/BuildingABetterTigai to Learn More About: • City Facilities Directory • Facility Modernization City of Tigard • Adopted Budget FY 2025-26 • Page 182 Capital Improvement Plan Prioritization & Development Development of the Capital Improvement Plan (CIP) typically occurs over the first two quarters of each fiscal year as input to the annual city budgeting process. Lists of potential projects are informed by systems plans, Council and community feedback, staff-identified needs, as well as from prior CIPs where projects lacked sufficient funds. Priority projects align with Strategic Plan goals, solve existing system operations and maintenance issues, create needed infrastructure to serve existing or new customer demand, and provide reliable, sustainable systems. Prioritization of potential projects occurs as follows: 1. Staff and subject matter experts evaluate potential projects. 2.Advisory Committees review confirmed projects. 3. Community feedback is received during Budget Committee hearings prior to CIP recommendation to City Council for final budget adoption. All projects shown in the city's five-year CIP represent high priorities, where funding is or likely will be available, and where staff project management and delivery capacity is expected. Funding sources include city fees,taxes and charges, as well as grants and other partner organization contributions. Funding availability assumptions are based on projected revenues and rates, and the known or anticipated likelihood of acquiring outside grants and contributions. Projects listed early in the five-year CIP, in fiscal year 2026 in this case, have the most secure funding, while projects in out-years have less funding assurance; lists for these out-years may be revised in future CIPs based on the best available information. Grants and partnerships are important to funding and delivering city infrastructure. Resources provided through these programs allow the city to address high-priority needs that they are unable to fund on their own. Unfunded and prioritized projects may be selected for future grant or partnership opportunities. The following pages show the CIP by system. Unfunded projects, shown at the end of each system table, are listed in priority order. Project ranking, informed by strategic priorities such as safety, equity, opportunity, and funding availability, factor into project selection. The Projected Cost column is an estimate and will be updated as resources become available. WATER PROJECTS An updated Water System Plan was completed and adopted in fiscal year 2021. The funded projects in the following table represent priorities as defined by the System Plan and informed by Council and community vision. Key: Current/Fully Current/Partially Funded New Closed FY 2024-25 Unfunded Funded City of Tigard • Adopted Budget FY 2025-26 • Page 183 Project Total Project Number Project Name Funding Source Cost 96030 560-East Pressure Zone Consolidation Project(Formerly Bull Water,Water SDC 16,972,000 Mountain Pipeline) 96046 Red Rock Creek Waterline Relocation Water 1,192,000 96053 Aquifer Storage&Recovery Well#2 and Well#3 Water,Water SDC 8,351,000 96058 Pipeline Renewal and Replacement Program(PRRP) Water Program 96059 Water System Major Maintenance Program Water Program 96060 Generator Replacement at Pump Station 1 Water 1,272,000 96062 Water System Plan Addendums Water SDC 245,000 96063 560-West and D Pressure Zone Consolidation Project Water 710,000 96064 Reservoir 8-1 and Reservoir 4 Improvements Water 1,310,000 96065 Water Meter Modernization Water 15,200,000 96066 Water Treatment Plant&RIPS Generator Water, Lake Oswego 3,000,000 Lead and Copper Rule Revisions Compliance(Formerly Water System 96067 Service Line Inventory) Water 343,000 96069 Pump Station 8 Rebuild Water 5,445,000 96070 ASR Expansion Feasibility Study Water 1,420,000 96071 Water Management and Conservation Plan Water 125,000 96072 Water System Plan Water SDC 1,030,000 96075 Lake Oswego/Tigard Water Supply Extension Water, Lake Oswego 8,375,000 96076 Reservoir 19-Phase 1 Water SDC 4,839,000 96077 2027 Water System Plan SDC Analysis Water SDC 150,000 96078 Risk and Resilience Assessment and Emergency Response Plan Water 220,000 96079 560A/G/H Pressure Zone Consolidation Project Water 1,500,000 96040 Reservoir 18 and Pump Station Water,Water SDC 34,536,000 Unfunded Projects Potential Funding Projected Cost Source(s) 96076 Reservoir 19- Phase 2 Water SDC * Pressure Zone Consolidation—Zones 560D and E Water,Water SDC 703,000 96068-Isolate Reservoir 2 •Water 110,000 96073-Isolate Reservoirs 1-1 and 1-2 Water 540,000 96074-Isolate Reservoir 4 Water 250,000 *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. SANITARY SEWER PROJECTS Priorities for budgeted projects were based upon staff recommendations as well as those from the Sanitary Sewer Plan and the Stormwater System Plan. In addition to the projects listed below, the list of Stormwater projects include several stream stabilization and restoration projects that will help protect exposed and vulnerable Sanitary Sewer lines and therefore, funding will come from both Sanitary Sewer and Stormwater funds. Key: Current/Fully Closed FY 2024- Current/Partially Funded New Unfunded Funded 25 Project Project Name Funding Source Total Project Number Cost City of Tigard • Adopted Budget FY 2025-26 • Page 184 93003 Sanitary Sewer Major Maintenance Program Sanitary Sewer Program • 93060 Sanitary Sewer System Plan Update Sanitary Sewer 210,000 93061 Cured-In-Place Pipe(CIPP) Project Sanitary Sewer, 750,500 Stormwater 93062 Leron/Tigard Trunk Sewer Replacement Sanitary Sewer 1,355,000 Sanitary Sewer, 93063 Bonita Trunk Line Clean Water 3,500,000 Services 93064 Rotary Plaza Restroom Sanitary Sewer 360,000 Potential Projected Unfunded Projects Funding Source(s) Cost Sewer Rehabilitation Program Sanitary Sewer Program Citywide Sanitary Sewer Extension Program Sanitary Sewer Program STORMWATER PROJECTS The funded projects represent priorities from the Stormwater System Plan and those informed by Council and community vision. Key: Current/Fully Current/Partially Funded New Closed FY 2024-25 Unfunded Funded Project Project Name Funding Source Total Project Cost Number 94001 Storm Drainage Major Maintenance Program Stormwater Program 94042 Water Quality Facility Rehabilitation Program Stormwater Program Sanitary Sewer, 94049 Red Rock Creek Stabilization and Enhancement(SMP 501-504&506) Stormwater, Urban 12,134,500 Renewal Triangle 94051 Stormwater System Plan Update Stormwater 410,000 94053 Environmental Compliance and Mitigation Bank Program Stormwater Program 94055 Detention Pipe Retrofit Project Stormwater 1,250,000 Sanitary Sewer, 94056 Red Rock Creek Stabilization and Enhancement-Future Locations Stormwater, Urban 12,656,000 Renewal Triangle 94057 121st Avenue Bridge and Summer Creek Bank Stabilization Stormwater 840,000 94058 SW Durham Road and Pacific Highway Stormwater Improvements Stormwater 315,000 94046 Kruger Creek Stabilization(SMP 304&308) Sanitary Sewer, 4,772,000 Stormwater 94050 Gaarde Street Greenway Detention and Sewer Project(SMP 310) Sanitary Sewer, Removed Stormwater 94054 North Dakota Street Stormwater Improvements Stormwater,Water 789,000 Unfunded Projects Potential Funding Projected Cost Source(s) 94052 Ash Avenue and Ash Drive Stormwater System and Pavement Repair Stormwater,Water 654,000 Derry Dell West Stream Protection Stormwater 3,199,000 City of Tigard • Adopted Budget FY 2025-26 • Page 185 SW 116th Avenue Property Acquisition and Floodplain Storage Stormwater 1,834,000 Bagan Park Stream Restoration and Water Quality Enhancement Stormwater 897,000 Hunter's Glen Pond Rehabilitation Stormwater 1,912,000 Oak Street Property Floodplain Restoration Stormwater 1,132,000 Red Rock Creek Stabilization and Enhancement-Additional Locations not included in Stormwater,Urban * CIP 94049 and CIP 94056 Renewal Triangle *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. TRANSPORTATION PROJECTS Potential street improvement projects and some larger trail development projects are first culled from existing adopted plans including the Transportation System Plan (TSP) and the Trail System Plan.A "qualified list" of such transportation-related projects was created and is updated generally every other year using city Strategic Plan goals, likelihood of funding availability and safety issues as filtering criteria. Safety projects were automatically given a high priority, as were projects and programs already underway.The Tigard Transportation Advisory Committee (TTAC) provides input on remaining filtered projects when the qualified list is updated. Note: The citywide Transportation System Plan update was completed in fiscal year 2022 and provides key input to the Qualified List and project priorities for future years' CIP development. Current/Fully Current/Partially Funded New Closed FY 2024-25 Unfunded Funded Project Project Name Funding Source Total Project Cost Number 95001 Pavement Management Program(PMP) Fee Street Maintenance Program 95027 Pedestrian and Cyclist Connections Program Gas Tax Program Transportation 95048 Roy Rogers Road Development Tax, 20,000,000 MSTIP Transportation 95054 Hall Boulevard/Pfaffle Street New Traffic Signal Development Tax, 1,603,000 Transportation SDC Gas Tax,City Gas Tax, 95056 North Dakota Street(Fanno Creek)Bridge Replacement Transportation SDC, 26,395,679 STIP,To Be Determined Gas Tax,City Gas Tax, 95060 Tigard Street(Fanno Creek) Bridge Replacement Transportation SDC, 15,086,000 Sanitary Sewer, Stormwater,Water 95066 Americans with Disabilities Act Right of Way Program Transportation SDC Program 95067 Traffic and Transportation System Major Maintenance Program Gas Tax Program Transportation 95069 Bonita/Sequoia Intersection-Traffic Signal Development Tax, 1,700,838 MSTIP City Gas Tax, 95071 Murdock St.Sidewalk and Stormwater Improvements Stormwater,SRTS— 4,192,000 ODOT Grant City of Tigard • Adopted Budget FY 2025-26 • Page 186 Project Project Name Funding Source Total Project Cost Number Transportation Development Tax, 95074 McDonald Street(Hall Boulevard to Pacific Highway) Underground Utility, 25,925,000 Transportation SDC, Water 95076 SRTS Templeton/Twality Improvements Gas Tax,SRTS ODOT 1,891,000 Grant 95077 Greenburg Road(Hall Blvd.to Hwy 217)Sidewalks and Bike Lanes Gas Tax,Water,MSTIP 21,795,000 95078 Streetlight Replacement Program Gas Tax 3,700,000 Gas Tax,General Fund, 95079 Safe Streets and Roads for all(SS4A)Action Plan Federal Highway 416,000 Administration 95082 2045 Transportation System Plan Update Transportation SDC 610,000 Gas Tax,Oregon 95083 Fanno Creek Regional Trail Crossing Safety Improvements Community Paths 1,196,069 Grant SW 95th Avenue/Highway 217 Pedestrian and Bicycle Bridge Gas Tax,Oregon 95084 Refinement Study Community Paths 368,921 Grant 95085 Wayfinding Signage Installation Plan and Construction Urban Renewal 282,000 Downtown 95086 2040 Transportation System Plan SDC Analysis Transportation SDC 150,000 95087 2045 Transportation System Plan SDC Analysis Transportation SDC 155,000 95088 Tigard Triangle Transportation Improvements Program Urban Renewal Program Triangle Pedestrian Safety Enhancement on SW Bull Mountain Road and on Gas Tax,OR All Roads 95089 SW Gaarde Street Transportation Safety 1,209,200 (ARTS) 95090 Traffic Calming Program Gas Tax Program 95092 Red Rock Creek Trail Highway 217 Pedestrian/Bicycle Bridge Project Urban Renewal 800,000 Refinement Study Triangle,MSTIP 95093 Downtown Transportation Improvement Program Urban Renewal Program Downtown 95094 Fanno Creek Trail Lighting(Downtown Section) Urban Renewal 200,000 Downtown Transportation 95072 72nd Avenue Pre-Design Development Tax, 785,000 Urban Renewal Triangle Project Project Name Funding Source Total Project Cost Number City Gas Tax, 95073 SRTS Locust Street Sidewalks Transportation SDC, 2,498,000 SRTS—ODOT Grant, MSTIP 95080 Power to the Pedal PGE Drive Change, 106,779 ODOT IMP Grant Transportation SDC, 95081 Ki-a-Kuts Bridge Pile Rehabilitation Parks SDC, IGA with 498,000 Tualatin, Durham, Clean Water Services Unfunded Projects Potential Funding Projected Cost Source(s) City of Tigard • Adopted Budget FY 2025-26 • Page 187 95075 79th Avenue(Bonita Road to Durham Road) City Gas Tax,Safe 4,735,000 Routes to School RAISE Grant, Urban SW 72nd Ave Phase 1 Tigard Triangle Corridor Improvements(Pacific Highway to Renewal, 19,500,000 Dartmouth St.) Development, Federal Appropriation STIP,OR State Hall Boulevard Improvements with Jurisdictional Transfer Legislature, Federal 50,000,000 Appropriation Transportation SDC, Parks SDC,TDT, EPA Community Change, 95091 Red Rock Creek Trail Railroad Bridge Nature in 12,580,000 Neighborhood,OR Community Paths, MSTIP Red Rock Creek Regional Trail RFFA,State/Fed Grant 6,000,000 Greenburg Road,Tiedeman Ave.,and North Dakota St.Complete Streets MSTIP,TDT,Grant 22,000,000 Bull Mountain Complete Street(Pacific Highway to Benchview Terrace) MSTIP,TDT 26,000,000 Southwest Corridor, SW 72nd Ave.Phase 2 Tigard Triangle Corridor Improvements(Dartmouth St.to HWY Urban Renewal, 15,000,000 217) Development, Federal Appropriation Walnut Street Improvements(Tiedeman to Pacific Highway) MSTIP 12,000,000 Atlanta Street Extension(Tigard Triangle) Southwest Corridor, Urban Renewal North Dakota Street Sidewalk(Gallo to 121st Avenue) TDT,Grant Unfunded Projects Potential Funding Projected Cost Source(s) Hunziker Street(72nd Avenue to 77th Avenue)Sidewalk TDT,Grant 121st Avenue Pedestrian Bridge at Summer Creek RFFA,State/Fed Grant * 121st Avenue(Walnut to North Dakota)Complete Street MSTIP Hall/Hunziker/Scoffins Intersection Realignment Southwest Corridor, MSTIP Scoffins(Hall to Ash)Sidewalk MSTIP,Urban Renewal 78th Avenue Sidewalk(Pfaffle to Spruce) 72nd Avenue Complete Street with Sidewalks and Bike Lanes(Highway 217 MSTIP,Grant Interchange to Durham) 68th Avenue/Atlanta/Haines Intersection and Traffic Signal MSTIP 103rd Avenue Sidewalk(McDonald to View Terrace) Sattler Sidewalk Gap Completion(96th to 100th) Safe Routes to School Grant 100th Avenue Sidewalks from McDonald to Kable Safe Routes to School Grant Bike Lanes at Hunziker at Wall Street Transportation SDC 400,000 *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. PARKS PROJECTS Potential parks and trails projects were compiled by staff from the current CIP, Park and Recreation System Plan, Trail System Plan, and newly identified needs from staff. Projects and programs already underway or with committed funding such as grants were automatically given a high priority. The Parks and Recreation Advisory Board (PRAB), the Tigard Transportation Advisory Committee (TTAC—as related to regional trails), and an City of Tigard • Adopted Budget FY 2025-26 • Page 188 interdepartmental team of city staff have typically ranked remaining compiled projects at least every other year. Note: The updated Park and Recreation System Plan was completed in fiscal year 2022 and going forward provides the primary input to project priorities and ranking in budget development for fiscal year 2023 and beyond. Current/Fully Current/Partially Funded Ncw Closed FY 2024-25 Unfunded Funded Project Project Name Funding Source Total Project Number Cost Urban Forestry, Parks 92016 Dirksen Nature Park—Overall Project Bond, Parks SDC, 4,861,000 Stormwater 92016 09 Dirksen Nature Park-Small Nature Play Area(Parking Area on Parks SDC 960,000 Tigard St.) 92016-10 Dirksen Nature Park- Multi Use Sports Field Parks SDC 2,310,000 92017 Tree Canopy Replacement Program Urban Forestry Program 92053 Parks Major Maintenance Program SDC Reimbursement Program 92058 Cities of Tigard and Tualatin/Tigard-Tualatin School District Parks SDC Program Program 92064 Steve Street Park and Trail Parks SDC, Metro Local 2,161,000 Share 92066 Trail System Plan Parks SDC 369,000 Parks SDC,Metro Local 92067 Bagan Park Share,Proposed Metro 5,340,000 Community Visioning Parks SDC,OR State 92068 Cook Family Park Accessible Boat Ramp Marine Board,OR Dept. 1,695,000 Fish&Wildlife,Proposed Grants Parks SDC,Proposed OR 92071 Lasich Park Property Boat Launch and Parking Lot State Marine Board, 1,809,000 Proposed OPRD Regional Trails 92072 2022 Parks and Recreation System Plan SDC Analysis Parks SDC 150,000 92073 Copper Creek/Cook Family Park Stream Stabilization Parks SDC,Sanitary 1,262,000 Sewer,Stormwater 92075 Park and Recreation System Plan Update Parks SDC 250,000 92076 Trail System Plan Update Parks SDC 180,000 92077 Park Property Acquisition for Underserved Tigard Neighborhoods Parks SDC 1,000,000 92078 Park Design and Construction in Underserved Tigard Parks SDC 2,275,000 Neighborhoods 92080 Fanno Creek Trail Bonita Rd.to Durham Rd.Project Development Transportation SDC, Parks 2,232,372 SDC, RFFA Grant, MSTIP Project Project Name Funding Source Total Project Number Cost 92081 2027 Parks and Recreation System Plan SDC Analysis Parks SDC 155,000 Parks SDC,Proposed 92082 Ash Creek Trail Metro Community 5,715,000 Visioning City of Tigard • Adopted Budget FY 2025-26 • Page 189 97027 Nick Wilson Memorial Plaza Urban Renewal 1,124,000 Downtown 97028 Tigard Triangle Parks Parks SDC,Urban 3,801,000 Renewal Triangle Transportation SDC, Parks 92046 Fanno Creek Trail Connections(RFFA Grant) SDC,Stormwater,RFFA 12,399,841 Grant 92059 Universal Plaza Parks SDC,Urban 8,623,500 Renewal Downtown 92063 River Terrace Community Parks Parks Bond,Parks SDC 1,956,000 92065 Lasich Park Property Plan and Boat Launch Feasibility Study Parks SDC 470,000 Unfunded Projects Potential Funding Projected Cost Source(s) Parks SDC,Tourism Library Backyard Grants,State Parks Local 2,100,000 Government Grants, Metro,Other Fanno Creek Trail Construction(Bonita to Tualatin River) Parks SDC,RFFA, Metro, 34,700,000 Federal Appropriation 92016-11 -Dirksen Nature Park-Site Interpretive Elements Parks SDC,Metro Grant 250,000 108th Trail Parks SDC,Metro Grant 1,400,000 Pathfinder Genesis Trail Parks SDC 1,450,000 Westside Trail -(Barrows to Bull Mountain Road) Parks SDC,Metro Grant 4,900,000 Fields at Summerlake Park Parks SDC 350,000 116th Avenue(Tigard to Katherine)Trail and Bridge Parks SDC 1,105,000 Tualatin River Ped/Bike Bridge- 108th/Jurgens Parks SDC 8,500,000 Tigard Street Trail (From Fanno Creek/North Dakota Street along Tiedeman to Tigard Parks SDC,RFFA,Other Street) Tigard Street Trail Main St.to Ash Avenue Universal Plaza Phase 2 Urban Renewal 4,900,000 SW Roy Rogers Road Undercrossing Trail Extension Parks SDC,RFFA,Other 2,000,000 92079-Tigard to Lake Oswego Regional Trail Siting Study Parks SDC,Metro Bond, 365,000 WACO MSTIP Trail Repair and Replacement Program Unfunded Projects Potential Funding Projected Cost Source(s) Cook Park Artificial Turf Replacement Transient Lodging Tax Parks Strategic Real Property Acquisition General Fund,Parks SDC 1,035,000 *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. CITY FACILITIES PROJECTS These projects represent staff-identified priority needs for city facilities. Current/Fully Current/Partially Funded New Closed FY 2024-25 Unfunded Funded Project Project Name Funding Source Total Project Cost City of Tigard • Adopted Budget FY 2025-26 • Page 190 Number General Fund, 91024 Library HVAC System Facilities ISF,Library 4,707,000 Fund,Energy Trust of Oregon 91026 Library Roof Replacement General Fund, 1,800,000 Facilities ISF General Fund,Gas Tax, Sanitary Sewer,Water, 91029 City Facilities Modernization—Public Works and Police-Phase 1 Public Works 20,248,000 Engineering,Facilities ISF 91033 Library Lighting-LED Upgrade General Fund, 1,190,000 Facilities ISF 91034 Facilities System Plan Fleet and Facilities 290,000 General Fund, 91035 Citywide HVAC Control System Upgrade Proposed Energy Trust 1,250,000 of Oregon Unfunded Projects Potential Funding Projected Cost Source(s) 91031 Library Generator General Fund, 1,700,000 Facilities ISF City Facilities Modernization—Public Works and Police Phase 2 GO Bonds 88,125,000 City Facilities Modernization—City Hall GO Bonds 164,539,000 PGE Aid in Construction,PGE Microgrid Projects Renewable 3,334,000 Development,ODOE CREP, Investment Tax Credit Unfunded Projects Potential Funding Projected Cost Source(s) Library Carpet Replacement Facilities ISF 1,000,000 Library Shelter/Storage Needs General Fund 500,000 Parking Lot Seal and Striping General Fund Police EV Chargers General Fund 500,000 Senior Center Loading Dock General Fund 200,000 *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. Oak Street Property Floodplain Restoration Stormwater 1,132,000 Red Rock Creek Stabilization and Enhancement-Additional Locations not included Stormwater,Urban * in CIP 94049 and CIP 94056 Renewal Triangle *Potential Funding Source(s)and Projected Cost will be added as more information becomes available. City of Tigard • Adopted Budget FY 2025-26 • Page 191 CIP IN BRIEF The completion and operation of capital improvement projects may introduce new operating and maintenance costs as the city runs, repairs, and rehabilitates systems that provide infrastructure services to the community. New or increased costs resulting from construction of a new facility, for example, or reduced costs, as from replacing a defective waterline, impacts the city's infrastructure budget. Consideration for these cost changes is therefore considered as part of the city's budget. By approving the projects in the Capital Improvement Plan (CIP), the city commits to funding future operating costs associated with the operation of these facilities and systems. The following discussion summarizes the anticipated major operating impacts within each capital improvement system. Each individual CIP sheet identifies the operations and maintenance impact for the project. WATER SYSTEM The Water System in the Capital Improvement Plan includes a variety of projects that contribute to the overall safety, security, and consistency of the city's water system. These projects also include major maintenance and the repair or replacement of water lines that are aging. In fiscal year 2021, the city completed an updated Water System Plan.The System Plan includes a comprehensive study of the city's water source, storage, and delivery systems. It will be used to guide future water utility decisions, including capital projects. Many of the Water projects in the proposed five-year CIP will have little to no impact on operation and maintenance costs. In some cases, these projects may actually reduce operations and maintenance costs. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in the table. Impact 2026 2027 2028 2029 2030 Significant Moderate 1 Minor 1 3 1 None or Negative 6 3 2 1 1 SEWER SYSTEM Sewer projects are responsible for maintaining the city's sewer lines in compliance with Clean Water Services and federally-mandated guidelines. The projects in the Sewer System Capital Improvement Plan (CIP) primarily address major maintenance and replacement needs, meaning City of Tigard • Adopted Budget FY 2025-26 • Page 192 CIP IN BRIEF that the resulting operations and maintenance impacts are typically lower when compared to costs before the project. Increased O&M occurs when additional piping is donated to the city through the completion of a private development or when city projects introduce additional infrastructure. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in the table. Impact 2026 2027 2028 2029 2030 Significant Moderate Minor None or Negative 3 1 1 STORMWATER SYSTEM The projects within the Stormwater System are designed to address erosion, water quality, flooding, and pipe system problems. Like Sanitary Sewer projects, Stormwater projects are responsible for meeting Clean Water Services and federally-mandated guidelines for cleaning, upgrading, and maintaining the stormwater and public stream system infrastructure. Many of the Stormwater projects in the proposed five-year Capital Improvement Plan will have little to no impact to operation and maintenance costs. In some cases,these projects may actually reduce the city's ongoing O&M costs; development projects, on the other hand, are expected to increase O&M costs due to increasing water quality facility inventory and associated labor demand. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in the table. Impact 2026 2027 2028 2029 2030 Significant Moderate 1 Minor None or Negative 2 1 1 City of Tigard • Adopted Budget FY 2025-26 • Page 193 CIP IN BRIEF TRANSPORTATION SYSTEM The Transportation System of the Capital Improvement Plan includes projects that address major maintenance, replacement, and construction of new elements within our transportation infrastructure.This includes city streets and bridges, and programs including accessible sidewalks and bike lanes.Transportation studies, including the Transportation System Plan, are also included in the CIP as a major project. Many of the Transportation projects in the proposed five-year Capital Improvement Plan will have little to no impact to operation and maintenance costs; in some cases, these projects may reduce ongoing O&M costs. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in this table. Impact 2026 2027 2028 2029 2030 Significant Moderate 1 1 1 Minor 3 3 1 None or Negative 4 1 1 1 1 PARKS SYSTEM By their nature, Parks System projects will lead to an increased need for operations and maintenance,especially when new park assets are constructed.To address the impact of a number of these projects in recent years, the fiscal year 2021 Adopted Budget added three additional Parks staff and related materials and equipment to the Park Maintenance Division to maintain the assets created through the CIP.This increase was funded by an increase in the Park and Recreation Fee. The Parks Division has been proactive in addressing the growing demand for park maintenance by increasing volunteerism, cleaning less frequently, and by deferring both preventive maintenance and replacements. While these actions have been helpful from an economic standpoint, it is not enough to meet the increasing demand for park maintenance to manage this system. The combination of aging assets and deferred maintenance in the Parks System will eventually lead to a lower quality of service. This problem will be exacerbated if additional personnel are not added to address the growing workload and will be even more evident as the city becomes responsible for new assets in River Terrace, downtown, and in underserved and underdeveloped areas of the city. City of Tigard • Adopted Budget FY 2025-26 • Page 194 CIP IN BRIEF Many of the Parks projects in the proposed five-year Capital Improvement Plan will have little to no impact to operation and maintenance costs. In some cases, these projects may reduce O&M costs; private development may increase O&M by increasing parkland inventory (acreage) and through the associated labor required for maintenance. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in this table. Impact 2026 2027 2028 2029 2030 Significant 1 Moderate 1 1 1 3 Minor 3 1 2 None or Negative 2 3 1 1 CITY FACILITIES SYSTEM The Facilities projects in the five-year Capital Improvement Plan will have little impact on operations and maintenance. It is expected that some of the capital improvement projects on the horizon would reduce ongoing O&M because of the high cost of doing reactive maintenance or emergency repair on failing facilities. The table below indicates the number of projects at each impact level in the year the project is anticipated to close. Programs are not included in this table. Impact 2026 2027 2028 2029 2030 Significant Moderate 1 Minor None or Negative 3 1 1 PRIVATE DEVELOPMENT In addition to projects completed by the city or partner agencies that are contained in the CIP, Private Development may complete projects that eventually become city assets.This includes new parks, streets,water quality facilities, or other infrastructure that a developer may build as part of a new neighborhood within the city. While the developer may construct these features, it is the city's responsibility to operate and maintain them once they become the city's assets.As they are new assets, many of them, especially parks and water quality facilities, will have operation and City of Tigard • Adopted Budget FY 2025-26 • Page 195 CIP IN BRIEF maintenance obligations.Considering these costs ahead of the transfer of these assets to the city is important to account for future costs to the city. Systems that may be impacted operationally from Private Development projects during this Capital Improvement Plan are included in the table below.This table is an estimate of the currently known needs and will be updated as more information becomes available. Impacted System 2026 2027 2028 2029 2030 Parks System 1.50 1.00 Stormwater System 2.00 1.50 FTEs Required 3.50 1.50 1.00 City of Tigard • Adopted Budget FY 2025-26 • Page 196 CAPITAL IMPROVEMENT PLAN: WATER > HART RD H 0AH BLVD _ 20 GARDEN HOME RD y4S0 Projects 96058,96059,96062,96065,96067,96070,96071,96072,96077 and 96078 are city wide. -ski, taJ Projects 96066 and 96075 are part of the Lake Oswego/Tigard Water Partnership Project. iJ7) 3py 2 S fe �Q J W G" �7 BROCKMAN ST ^O� o' p V KEMMER RD / ll - W m T a = WEIR.RD rc F Green °Y Crescent di P�'Lp o 7 ' Po Grove �o > flib ®Cemetery O J j W rO m a -� w SGNOL`5^FERRY-ROIlhi (_ m �,. _ dal W t�� Q Q Ci`�` ¢. =i._., ci*am? cREFNa, PP a 96046 99W ss �� 4 DUTH-SS ' = i WALNUT ST .`a u.rs l 4 RD 96064 \ 96079 R 96069 eree y 96063 RRu C GAARDE ST GAARDE ST MCDONALD ST se. / Ar o MEADOWS RD m a o O RD 96060 BONITA RD O-' > O �i BULL MOUNTA 1 m rc z 0 a 96053 m Q� 96076 L 3 96030 4 0. 2 Z GP 4 ese BEND�RD DURHAM RD fll J ; �Q 4. cr IL N Q 1 C o W 3 4 2 m CD W C ?9� TUALATIN RD j V s _ 94 C ONES FED mO NYBERG ST City of Tigard • Adopted Budget FY 2025-26 • Page 197 CAPITAL IMPROVEMENT PLAN: WATER Project Actual Projected No. Project Name _ through 2024 2025 2026 2027 2028 2029 2030 Project Total 96030 560-East Pressure Zone 2,000 250,000 1,620,000 6,000,000 9,100,000 0 0 16,972,000 Consolidation Project(Formerly Bull Mountain Water Pipeline) 96046 Red Rock Creek Waterline Relocation 469,000 140,000 583,000 0 0 0 0 1,192,000 96053 Aquifer Storage and Recovery Well 6,431,000 1,720,000 200,000 0 0 0 0 8,351,000 #2 and Well#3 96058 Pipeline Renewal and Replacement 0 4,880,000 4,965,000 5,200,000 5,500,000 5,800,000 6,100,000 32,445,000 Program(PRRP) 96059 Water System Major Maintenance 0 110,000 190,000 200,000 211,000 223,000 235,000 1,169,000 Program 96060 Generator Replacement at Pump 190,000 95,000 707,000 280,000 0 0 0 1,272,000 Station 1 96062 Water System Plan Addendums 70,000 75,000 100,000 0 0 0 0 245,000 96063 560-West and D Pressure Zone 0 0 150,000 560,000 0 0 0 710,000 Consolidation Project 96064 Reservoir 8-1 and Reservoir 4 0 0 330,000 980,000 0 0 0 1,310,000 Improvements 96065 Water Meter Modernization 18,000 310,000 180,000 180,000 7,402,000 7,110,000 0 15,200,000 96066 Water Treatment Plant&RIPS 0 1,500,000 100,000 0 0 0 0 1,600,000 Generator 96067 Lead and Copper Rule Revisions 28,000 105,000 105,000 105,000 0 0 0 343,000 Compliance(Formerly Water System Service Line Inventory) 96069 Pump Station 8 Rebuild 0 0 810,000 610,000 4,025,000 0 0 5,445,000 96070 ASR Expansion Feasibility Study 0 0 0 0 335,000 1,085,000 0 1,420,000 96071 Water Management and 0 0 125,000 0 0 0 0 125,000 Conservation Plan 96072 Water System Plan 0 0 250,000 780,000 0 0 0 1,030,000 96075 Lake Oswego/Tigard Water Supply 0 0 1,100,000 7,275,000 0 0 0 8,375,000 Extension 96076 Reservoir 19 39,000 150,000 4,650,000 0 0 0 0 4,839,000 96077 2027 Water System Plan SDC 0 0 0 0 150,000 0 0 150,000 Analysis 96078 Risk and Resilience Assessment and 0 15,000 205,000 0 0 0 0 220,000 Emergency Response Plan 96079 560A/G/H Pressure Zone 0 0 0 0 0 175,000 1,325,000 1,500,000 Consolidation Project Total Funded 7,247,000 9,350,000 16,370,000 22,170,000 26,723,000 14,393,000 7,660,000 103,913,000 City of Tigard • Adopted Budget FY 2025-26 • Page 198 CAPITAL IMPROVEMENT PLAN: WATER 96030 - 560-East Pressure Zone Consolidation Project (Formerly Bull Mountain Water Pipeline) Project Need: Due to topographic limitations of Bull Mountain and varying times of past development, the 560-foot pressure zone (PZ) is comprised of eight independent subzones around Bull Mountain: 560A-H.A 640-foot PZ also serves customers on the west side of Bull Mountain.With the exception of the 560G subzone,water is supplied to the 640-foot PZ and 560- foot subzones from the upper pressure zone (713-foot PZ) via pressure reducing valves (PRVs).The PRVs require regular maintenance and specialized training in order to operate them.Therefore,the 2020 Water System Plan (WSP) recommended consolidating these subzones as much as possible.Additionally, the 2020 WSP also identified a firefighting water deficiency in the 530-foot PZ and poor condition of Reservoirs 1-1 and 1-2. Project Description:To improve water system operation and resiliency, portions of pressure zones will be consolidated into a new 560-East Pressure Zone.Work will include installation of new piping on Bull Mountain Road and across SW Pacific Highway to connect the different pressure zones.The project will also abandon Pump Station 1, prepare a site plan for replacement of Reservoirs 1-1 and 1-2, and isolate obsolete equipment at Water Site 2. Operations and Maintenance Impact: Minor increase in operations costs for new water line. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $16,972,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 2,000 50,000 100,000 100,000 100,000 0 0 352,000 Total Internal 2,000 50,000 100,000 100,000 100,000 0 0 352,000 External Expenses Design and Engineering 0 200,000 1,000,000 1,000,000 400,000 0 0 2,600,000 Construction 0 0 0 3,200,000 6,000,000 0 0 9,200,000 Contingency 0 0 520,000 1,700,000 2,600,000 0 0 4,820,000 Total External 0 200,000 1,520,000 5,900,000 9,000,000 0 0 16,620,000 Total Project Expense 2,000 250,000 1,620,000 6,000,000 9,100,000 0 0 16,972,000 REVENUES Revenue Funding Source 530-Water Fund 1,300 162,500 1,053,000 3,900,000 5,915,000 0 0 11,031,800 531 -Water SDC Fund 700 87,500 567,000 2,100,000 3,185,000 0 0 5,940,200 Total Revenue Funding 2,000 250,000 1,620,000 6,000,000 9,100,000 0 0 16,972,000 Total Revenues 2,000 250,000 1,620,000 6,000,000 9,100,000 0 0 16,972,000 City of Tigard • Adopted Budget FY 2025-26 • Page 199 CAPITAL IMPROVEMENT PLAN: WATER 96046 - Red Rock Creek Waterline Relocation Project Need:This project will be constructed after the Wall Street/Tech Center Drive connection project and will provide domestic and fire services to properties served by the existing waterline currently located in Red Rock Creek. Project Description:Abandon the existing 12-inch waterline running parallel to Red Rock Creek in place and connect the dead- end waterlines in Wall Street and Tech Center Drive to create a system loop. In doing so, this will delete a waterline railroad crossing. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,192,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 169,000 20,000 25,000 0 0 0 0 214,000 Total Internal 169,000 20,000 25,000 0 0 0 0 214,000 External Expenses Design and Engineering 143,000 120,000 58,000 0 0 0 0 321,000 Construction 157,000 0 350,000 0 0 0 0 507,000 Contingency 0 0 150,000 0 0 0 0 150,000 Total External 300,000 120,000 558,000 0 0 0 0 978,000 Total Project Expense 469,000 140,000 583,000 0 0 0 0 1,192,000 REVENUES Revenue Funding Source 530-Water Fund 469,000 140,000 583,000 0 0 0 0 1,192,000 Total Revenue Funding 469,000 140,000 583,000 0 0 0 0 1,192,000 Total Revenues 469,000 140,000 583,000 0 0 0 0 1,192,000 City of Tigard • Adopted Budget FY 2025-26 • Page 200 CAPITAL IMPROVEMENT PLAN: WATER 96053 -Aquifer Storage and Recovery Well #2 and Well#3 Project Need:The Water System Plan has identified the need to expand the city's Aquifer Storage and Recovery program to meet its long-term water demands. Project Description:The city's Aquifer Storage and Recovery(ASR) program began in 2001 with the drilling of ASR 1. In 2006, the city completed the construction of the ASR 2 facility and in 2007 the city drilled and tested ASR 3. This project has three phases: (1) construction of new facilities to make ASR Well 3 operational; (2) replacement of electrical devices with easier-to- maintain components in existing ASR 2 facilities; and (3) connection of two pressure zones to improve storage and distribution from ASR 3. Operations and Maintenance Impact: Operations staff will be able to manage summer peak demands more efficiently in the future. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $8,351,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 351,000 60,000 20,000 0 0 0 0 431,000 Total Internal 351,000 60,000 20,000 0 0 0 0 431,000 External Expenses Design and Engineering 1,979,000 210,000 30,000 0 0 0 0 2,219,000 Construction 4,101,000 1,400,000 120,000 0 0 0 0 5,621,000 Contingency 0 50,000 30,000 0 0 0 0 80,000 Total External 6,080,000 1,660,000 180,000 0 0 0 0 7,920,000 Total Project Expense 6,431,000 1,720,000 200,000 0 0 0 0 8,351,000 REVENUES Revenue Funding Source 530-Water Fund 1,929,000 516,000 60,000 0 0 0 0 2,505,000 531 -Water SDC Fund 4,502,000 1,204,000 140,000 0 0 0 0 5,846,000 Total Revenue Funding 6,431,000 1,720,000 200,000 0 0 0 0 8,351,000 Total Revenues 6,431,000 1,720,000 200,000 0 0 0 0 8,351,000 City of Tigard • Adopted Budget FY 2025-26 • Page 201 CAPITAL IMPROVEMENT PLAN: WATER 96058 - Pipeline Renewal and Replacement Program (PRRP) Project Need:The city's water distribution system is comprised of approximately 276 miles of pipe, of which approximately 25 percent is cast iron that can be at risk of leaks and breaks.The city has established the Pipeline Renewal and Replacement Program (PRRP) because failure to proactively replace aging pipe can have catastrophic financial implications.The 2020 Water System Plan recommended that the city address all distribution system pipes within a 100-year timeframe. Project Description:The PRRP was established in 2022.A desktop risk analysis of the water distribution system was completed in 2023, identifying pipes with the highest breakage risk.The PRRP is also employing advanced leak detection technologies to further refine the water distribution system risk assessment and prolong the lifespan of existing water mains.The PRRP will replace approximately one to two miles of pipe each year.At times,funds may be transferred from this program to individual capital projects to leverage opportunities to replace water lines within other projects such as major street improvements. Operations and Maintenance Impact: Increase in impact during annual construction activities; however,the program will result in a net decrease in impact as older, leak-prone water lines are replaced. Prioritization:System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Total Internal 0 100,000 100,000 100,000 100,000 100,000 100,000 600,000 External Expenses Design and Engineering 0 800,000 945,000 1,000,000 1,000,000 1,000,000 1,000,000 5,745,000 Construction 0 3,980,000 3,920,000 4,100,000 4,400,000 4,700,000 5,000,000 26,100,000 Total External 0 4,780,000 4,865,000 5,100,000 5,400,000 5,700,000 6,000,000 31,845,000 Total Project Expense 0 4,880,000 4,965,000 5,200,000 5,500,000 5,800,000 6,100,000 32,445,000 REVENUES Revenue Funding Source 530-Water Fund 0 4,880,000 4,965,000 5,200,000 5,500,000 5,800,000 6,100,000 32,445,000 Total Revenue Funding 0 4,880,000 4,965,000 5,200,000 5,500,000 5,800,000 6,100,000 32,445,000 Total Revenues 0 4,880,000 4,965,000 5,200,000 5,500,000 5,800,000 6,100,000 32,445,000 City of Tigard • Adopted Budget FY 2025-26 • Page 202 CAPITAL IMPROVEMENT PLAN: WATER 96059 -Water System Major Maintenance Program Project Need: Provide major maintenance and rehabilitation of water system and firefighting capacity elements that are aging and in need of significant repair. Project Description:This program is used for urgent projects to renew, repair, or replace elements of the water system that have failed or are near failure. Operations and Maintenance Impact: None. Reduces risk of future water line breaks. Prioritization:System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 10,000 30,000 30,000 30,000 30,000 30,000 160,000 Total Internal 0 10,000 30,000 30,000 30,000 30,000 30,000 160,000 External Expenses Design and Engineering 0 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Construction 0 50,000 110,000 120,000 131,000 143,000 155,000 709,000 Total External 0 100,000 160,000 170,000 181,000 193,000 205,000 1,009,000 Total Project Expense 0 110,000 190,000 200,000 211,000 223,000 235,000 1,169,000 REVENUES Revenue Funding Source 530-Water Fund 0 110,000 190,000 200,000 211,000 223,000 235,000 1,169,000 Total Revenue Funding 0 110,000 190,000 200,000 211,000 223,000 235,000 1,169,000 Total Revenues 0 110,000 190,000 200,000 211,000 223,000 235,000 1,169,000 City of Tigard • Adopted Budget FY 2025-26 • Page 203 CAPITAL IMPROVEMENT PLAN: WATER 96060 - Generator Replacement at Pump Station 1 Project Need:The current generator is approximately 35 years old. Because of its age, replacement parts are hard to find, and maintenance costs are increasing.Additionally, a structural evaluation of the building in which the generator is housed determined the building is not seismically resilient and likely to experience significant damage in the event of an earthquake, likely rendering the generator useless.Aquifer Storage and Recovery Well #1 (ASR-1) is a critical emergency source of drinking water and co-located with Pump Station 1.The current generator is not properly sized to operate both ASR-1 and Pump Station 1. Electrical equipment needed to operate Pump Station 1 and ASR-1 is approximately 50 years old and past its useful life. Project Description: Critical electrical equipment will be replaced and moved to a new seismically resilient location adjacent to the ASR-1 wellhouse, including switchgear, automatic transfer switch, and generator.This will enhance reliability and ensure this critical equipment is able to operate in case of emergency. Operations and Maintenance Impact: Enhanced reliability and stability should reduce maintenance cost over time. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,272,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 28,000 25,000 30,000 20,000 0 0 0 103,000 Total Internal 28,000 25,000 30,000 20,000 0 0 0 103,000 External Expenses Design and Engineering 151,000 20,000 20,000 10,000 0 0 0 201,000 Construction 11,000 0 557,000 200,000 0 0 0 768,000 Contingency 0 50,000 100,000 50,000 0 0 0 200,000 Total External 162,000 70,000 677,000 260,000 0 0 0 1,169,000 Total Project Expense 190,000 95,000 707,000 280,000 0 0 0 1,272,000 REVENUES Revenue Funding Source 530-Water Fund 190,000 95,000 707,000 280,000 0 0 0 1,272,000 Total Revenue Funding 190,000 95,000 707,000 280,000 0 0 0 1,272,000 Total Revenues 190,000 95,000 707,000 280,000 0 0 0 1,272,000 City of Tigard • Adopted Budget FY 2025-26 • Page 204 CAPITAL IMPROVEMENT PLAN: WATER 96062 -Water System Plan Addendums Project Need:Water System Plan Addendums are needed to incorporate the Urban Growth Expansion into the areas known as Kingston Terrace and River Terrace 2.0 into the current Water System Plan. Project Description:The Water System Plan is a comprehensive study of the city's water source as well as storage and delivery systems. It will be used to guide future water utility discussions.The current Water System Plan was adopted in December 2020, and the next update is scheduled to commence in Fiscal Year 2025-26.These addendums are needed prior to the next update occurring in Fiscal Year 2025-26. Operations and Maintenance Impact: No impact associated with the System Plan Addendums. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $245,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 22,000 15,000 30,000 0 0 0 0 67,000 Total Internal 22,000 15,000 30,000 0 0 0 0 67,000 External Expenses Design and Engineering 48,000 60,000 55,000 0 0 0 0 163,000 Contingency 0 0 15,000 0 0 0 0 15,000 Total External 48,000 60,000 70,000 0 0 0 0 178,000 Total Project Expense 70,000 75,000 100,000 0 0 0 0 245,000 REVENUES Revenue Funding Source 531 -Water SDC Fund 70,000 75,000 100,000 0 0 0 0 245,000 Total Revenue Funding 70,000 75,000 100,000 0 0 0 0 245,000 Total Revenues 70,000 75,000 100,000 0 0 0 0 245,000 City of Tigard • Adopted Budget FY 2025-26 • Page 205 CAPITAL IMPROVEMENT PLAN: WATER 96063 - 560-West and D Pressure Zone Consolidation Project Project Need: Due to topographic limitations of Bull Mountain and varying times of past development, the 560-foot pressure zone (PZ) is comprised of eight independent subzones: 560A-H.Water is supplied to these subzones from the upper pressure zone (713-foot PZ)via pressure reducing valves (PRVs).The PRVs require regular maintenance and specialized training in order to operate them.Therefore, the 2020 Water System Plan recommended consolidating these subzones as much as possible. Project Description: In order to connect the 560-West and D subzones, the following work must be performed: demolish the existing PRV at Greenfield Drive and SW 132nd Avenue and install a new PRV at Greenfield Drive and Benchview Terrace (to provide fire flow, if modeling indicates it is necessary), install necessary piping connections to connect the subzones, and demolish the historic pump station on SW 132nd Avenue. Operations and Maintenance Impact: Expect some reduction in time and cost of system operations and maintenance. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $710,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 20,000 30,000 0 0 0 50,000 Total Internal 0 0 20,000 30,000 0 0 0 50,000 External Expenses Design and Engineering 0 0 95,000 25,000 0 0 0 120,000 Construction 0 0 0 340,000 0 0 0 340,000 Contingency 0 0 35,000 165,000 0 0 0 200,000 Total External 0 0 130,000 530,000 0 0 0 660,000 Total Project Expense 0 0 150,000 560,000 0 0 0 710,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 150,000 560,000 0 0 0 710,000 Total Revenue Funding 0 0 150,000 560,000 0 0 0 710,000 Total Revenues 0 0 150,000 560,000 0 0 0 710,000 City of Tigard • Adopted Budget FY 2025-26 • Page 206 CAPITAL IMPROVEMENT PLAN: WATER 96064 - Reservoir 8-1 and Reservoir 4 Improvements Project Need: Reservoir 8-1 and Reservoir 4 will both require a waterproofing epoxy roof coating to mitigate water seepage into the reservoirs and prolong their useful lifespans. Both reservoirs were inspected in 2024 for structural deficiencies and areas of exposed structural rebar was found.Additionally, at Reservoir 4, concrete spalling (breaking or chipping off) was identified where the roof beams meet the reservoir walls. Each reservoir is critical to serving the expanding population of the Tigard Water Service area, and these repairs are required to keep the reservoirs in good operating condition until the 560 Pressure Zone Consolidation and Reservoir 19 projects are complete. Project Description: Structural inspections were recently completed at both Reservoir 8-1 and Reservoir 4. Deficiencies identified in these inspections require repairs that include epoxy waterproofing of the reservoir roof exteriors, epoxy coating of exposed structural steel rebar, and repair of broken and cracked concrete. Operations and Maintenance Impact: Slight impact during construction activities in fiscal year 2026-27 as the reservoirs will be offline, but none once the reservoirs are back in service. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,310,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 60,000 100,000 0 0 0 160,000 Total Internal 0 0 60,000 100,000 0 0 0 160,000 External Expenses Design and Engineering 0 0 220,000 80,000 0 0 0 300,000 Construction 0 0 0 700,000 0 0 0 700,000 Contingency 0 0 50,000 100,000 0 0 0 150,000 Total External 0 0 270,000 880,000 0 0 0 1,150,000 Total Project Expense 0 0 330,000 980,000 0 0 0 1,310,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 330,000 980,000 0 0 0 1,310,000 Total Revenue Funding 0 0 330,000 980,000 0 0 0 1,310,000 Total Revenues 0 0 330,000 980,000 0 0 0 1,310,000 City of Tigard • Adopted Budget FY 2025-26 • Page 207 CAPITAL IMPROVEMENT PLAN: WATER 96065 -Water Meter Modernization Project Need:The Tigard Water Service Area (TWSA)water meters require city staff to physically visit each to record water usage.The existing water meters in Tigard are often beyond their expected lifespan and no longer record water usage with sufficient accuracy. New water meter technology allows for more transparent and accurate water meter readings, benefiting both the city and the customer. Implementing this project will increase customer service and assist with leak detection reporting to reduce the waste of treated water and property damage resulting from leaks. Project Description:The Water Meter Modernization Project will replace existing meters across the TWSA with new meters that communicate electronically with Public Works and Utility Billing departments, streamlining the meter reading process and allowing automated alerts to staff for potential meter issues or water leaks.The project will be completed in phases. Phase One will include a pilot project with a small number of advanced water meters that was started in 2024 and an evaluation of available water meter technologies.A business case analysis and implementation plan for city-wide implementation of advanced water meters will be produced in 2025, based in part on the results of the pilot project. It is expected that the pilot project will expand in 2025 through 2027 in preparation for Phase Two. Phase Two will involve installing meters, radios, and communication equipment to implement advanced metering technology across the TWSA. Operations and Maintenance Impact:The impact is unknown at this time. Engineering and Operations staff are currently undertaking a pilot project to understand better the full-scale project delivery method and resources required to construct and operate the project. Depending on the pilot project recommendations, there could be significant impacts on the operations and utility billing staff. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $15,200,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 18,000 50,000 50,000 50,000 100,000 100,000 0 368,000 Total Internal 18,000 50,000 50,000 50,000 100,000 100,000 0 368,000 External Expenses Design and Engineering 0 200,000 100,000 100,000 10,000 10,000 0 420,000 Construction 0 0 0 0 5,292,000 5,000,000 0 10,292,000 Contingency 0 60,000 30,000 30,000 2,000,000 2,000,000 0 4,120,000 Total External 0 260,000 130,000 130,000 7,302,000 7,010,000 0 14,832,000 Total Project Expense 18,000 310,000 180,000 180,000 7,402,000 7,110,000 0 15,200,000 REVENUES Revenue Funding Source 530-Water Fund 18,000 310,000 180,000 180,000 7,402,000 7,110,000 0 15,200,000 Total Revenue Funding 18,000 310,000 180,000 180,000 7,402,000 7,110,000 0 15,200,000 Total Revenues 18,000 310,000 180,000 180,000 7,402,000 7,110,000 0 15,200,000 City of Tigard • Adopted Budget FY 2025-26 • Page 208 CAPITAL IMPROVEMENT PLAN: WATER 96066 -Water Treatment Plant& RIPS Generator Project Need: During an extensive winter storm event in early 2021, the Water Treatment Plant and River Intake Pump Station lost their respective dual power feeds because of regional electrical outages. Project Description:The project will provide the ability for the Water Treatment Plant and River Intake Pump Station to have a back-up emergency power supply. Project Funding:The City of Tigard and City of Lake Oswego will share project expense. Operations and Maintenance Impact: Minimal impact to operations and maintenance as the generators will need to be operated as part of ongoing maintenance to assure they are prepared for emergency need. Maintenance will be provided by the Water Treatment Plant staff. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $3,000,000 City of Tigard Cost: $1,600,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Design and Engineering 0 500,000 75,000 0 0 0 0 575,000 Construction 0 1,000,000 0 0 0 0 0 1,000,000 Contingency 0 0 25,000 0 0 0 0 25,000 Total External 0 1,500,000 100,000 0 0 0 0 1,600,000 Total Project Expense 0 1,500,000 100,000 0 0 0 0 1,600,000 REVENUES Revenue Funding Source 530-Water Fund 0 1,500,000 100,000 0 0 0 0 1,600,000 Total Revenue Funding 0 1,500,000 100,000 0 0 0 0 1,600,000 Total Revenues 0 1,500,000 100,000 0 0 0 0 1,600,000 City of Tigard • Adopted Budget FY 2025-26 • Page 209 CAPITAL IMPROVEMENT PLAN: WATER 96067 - Lead and Copper Rule Revisions Compliance (Formerly Water System Service Line Inventory) Project Need:The US Environmental Protection Agency (EPA) adopted the Lead and Copper Rule Revisions (LCRR) in 2021.As was required by the LCRR, the city created an inventory of all water meter service lines in the Tigard Water Service Area (TWSA).This inventory identified the pipe material type of all water service lines in the TWSA, on both the public and private sides of the water meter and was submitted to the Oregon Health Authority (OHA) in October 2024. In December 2024,the US EPA published the Lead and Copper Rule Improvements (LCRI).The LCRI build upon the requirements of the LCRR and add additional requirements for maintaining the water service line inventory. Project Description:This project will ensure that Tigard is in compliance with the requirements outlined in the LCRR and LCRI. OHA interpretation of the LCRI has not been completed at the time of CIP development, so the details of that compliance are unknown at this time. Operations and Maintenance Impact: Ongoing minor increase in operations staff workload to maintain and update the LCRR inventory and comply with LCRI requirements. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $343,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 27,500 50,000 50,000 50,000 0 0 0 177,500 Total Internal 27,500 50,000 50,000 50,000 0 0 0 177,500 External Expenses Design and Engineering 500 25,000 25,000 25,000 0 0 0 75,500 Contingency 0 30,000 30,000 30,000 0 0 0 90,000 Total External 500 55,000 55,000 55,000 0 0 0 165,500 Total Project Expense 28,000 105,000 105,000 105,000 0 0 0 343,000 REVENUES Revenue Funding Source 530-Water Fund 28,000 105,000 105,000 105,000 0 0 0 343,000 Total Revenue Funding 28,000 105,000 105,000 105,000 0 0 0 343,000 Total Revenues 28,000 105,000 105,000 105,000 0 0 0 343,000 City of Tigard • Adopted Budget FY 2025-26 • Page 210 CAPITAL IMPROVEMENT PLAN: WATER 96069 - Pump Station 8 Rebuild Project Need:The 2020 Water System Plan identified Pump Station 8 as being near the end of its useful life and Reservoir 8-3 for abandonment due to its age and limited storage capacity. In addition, Pump Station 8 is currently split between two sites, which is abnormal:two pumps are on the north site with Reservoir 8-3 and three pumps are located on the south site with the remaining Reservoirs 8-1 and 8-2. It was also determined that rebuilding Pump Station 8 on the north site would be the best use of the property and advantageous for operations and maintenance staff as all pumps would be co-located in one pump station. Project Description: Reservoir 8-3 will be demolished, and a new Pump Station 8 will be built on the north site.The existing pump station vaults on the north and south sides will be properly demolished as well.This project cannot be completed until the Reservoir 8-1 Structural Improvements (CIP#96064) has been completed, which in turn cannot begin until Reservoir 18 (CIP#96040) is fully online. Operations and Maintenance Impact: Slight decrease once Reservoir 8-3 is demolished. New pump station should not impact operations and maintenance as same pumping capacity will be replaced. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $5,445,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 60,000 60,000 125,000 0 0 245,000 Total Internal 0 0 60,000 60,000 125,000 0 0 245,000 External Expenses Design and Engineering 0 0 500,000 300,000 125,000 0 0 925,000 Construction 0 0 0 0 2,775,000 0 0 2,775,000 Contingency 0 0 250,000 250,000 1,000,000 0 0 1,500,000 Total External 0 0 750,000 550,000 3,900,000 0 0 5,200,000 Total Project Expense 0 0 810,000 610,000 4,025,000 0 0 5,445,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 810,000 610,000 4,025,000 0 0 5,445,000 Total Revenue Funding 0 0 810,000 610,000 4,025,000 0 0 5,445,000 Total Revenues 0 0 810,000 610,000 4,025,000 0 0 5,445,000 City of Tigard • Adopted Budget FY 2025-26 • Page 211 CAPITAL IMPROVEMENT PLAN: WATER 96070 - ASR Expansion Feasibility Study Project Need: Under the city's Aquifer Storage and Recovery (ASR) limited license, the city has the ability to drill and install up to five ASR wells.Three ASR wells have been drilled since the limited license was obtained in 2000 and serve as the city's back-up resilient water source. With anticipated population growth and increasing water demand, the city will optimize operation of its existing ASR wells to meet increased water demand and evaluate if the development of additional ASR wells is feasible. Project Description: The first phase of this project will utilize the city's hydrogeologist of record to perform an evaluation of current ASR well operations and to prepare a new operational plan to meet projected increased water demands. In the second phase of this project, the city's hydrogeologist of record will assist staff in locating potential sites for additional ASR wells. In addition, test wells will be drilled by a qualified driller in order for the hydrogeologist to determine suitability of the well for ASR purposes. Therefore,the second phase study will include both consultant and drilling services. Operations and Maintenance Impact: None. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $1,420,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 25,000 50,000 0 75,000 Total Internal 0 0 0 0 25,000 50,000 0 75,000 External Expenses Design and Engineering 0 0 0 0 250,000 50,000 0 300,000 Construction 0 0 0 0 0 685,000 0 685,000 Contingency 0 0 0 0 60,000 300,000 0 360,000 Total External 0 0 0 0 310,000 1,035,000 0 1,345,000 Total Project Expense 0 0 0 0 335,000 1,085,000 0 1,420,000 REVENUES Revenue Funding Source 530 -Water Fund 0 0 0 0 335,000 1,085,000 0 1,420,000 Total Revenue Funding 0 0 0 0 335,000 1,085,000 0 1,420,000 Total Revenues 0 0 0 0 335,000 1,085,000 0 1,420,000 City of Tigard • Adopted Budget FY 2025-26 • Page 212 CAPITAL IMPROVEMENT PLAN: WATER 96071 -Water Management and Conservation Plan Project Need:The purpose of a Water Management and Conservation Plan (WMCP) is to serve as a guide for the development and implementation of programs and policies to ensure sustainable use of water resources in the city.The WMCP will provide a description of the water system, identify the water source(s) used, and explain how the city will manage and conserve supplies to meet future demands. Project Description: Prepare a WMCP that evaluates the management and conservation measures that the city can undertake. The WMCP must consider water that can be saved through conservation practices as a source of supply to meet growing demands if the water saved is less expensive than developing a new supply.The plan represents an integrated resource management approach to securing the city's long-term water supply. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $125,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 25,000 0 0 0 0 25,000 Total Internal 0 0 25,000 0 0 0 0 25,000 External Expenses Design and Engineering 0 0 70,000 0 0 0 0 70,000 Contingency 0 0 30,000 0 0 0 0 30,000 Total External 0 0 100,000 0 0 0 0 100,000 Total Project Expense 0 0 125,000 0 0 0 0 125,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 125,000 0 0 0 0 125,000 Total Revenue Funding 0 0 125,000 0 0 0 0 125,000 Total Revenues 0 0 125,000 0 0 0 0 125,000 City of Tigard • Adopted Budget FY 2025-26 • Page 213 CAPITAL IMPROVEMENT PLAN: WATER 96072 -Water System Plan Project Need:The city conducts water system planning every five to ten years.The current Water System Plan was adopted in December 2020.The 2020 Water System Plan identified a piping seismic backbone that would be used to move water throughout the city if a major seismic event were to occur.A fifty-year water distribution system seismic plan will develop a strategy for seismically hardening that backbone. Project Description:The Water System Plan is a comprehensive study of the city's water source as well as storage and delivery systems and will be used to guide future water utility discussions. Develop a plan for seismically hardening the backbone identified in the 2020 Water System Plan.The plan should also include further seismic analyses of Pump Station 5 and Reservoir 13 and develop a fifty-year capital improvement plan.The Water System Plan has a 20-year planning horizon and is predicated on the city's projected population growth during that time. Operations and Maintenance Impact: None. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $1,030,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 50,000 100,000 0 0 0 150,000 Total Internal 0 0 50,000 100,000 0 0 0 150,000 External Expenses Design and Engineering 0 0 150,000 550,000 0 0 0 700,000 Contingency 0 0 50,000 130,000 0 0 0 180,000 Total External 0 0 200,000 680,000 0 0 0 880,000 Total Project Expense 0 0 250,000 780,000 0 0 0 1,030,000 REVENUES Revenue Funding Source 531 -Water SDC Fund 0 0 250,000 780,000 0 0 0 1,030,000 Total Revenue Funding 0 0 250,000 780,000 0 0 0 1,030,000 Total Revenues 0 0 250,000 780,000 0 0 0 1,030,000 City of Tigard • Adopted Budget FY 2025-26 • Page 214 CAPITAL IMPROVEMENT PLAN: WATER 96075 - Lake Oswego/Tigard Water Supply Extension Project Need:The 2020 Water System Plan projected that as population increases, Tigard's current supply allotment from the Lake Oswego/Tigard (LOT)Water Partnership of 14 million gallons per day(MGD) will not be adequate to continue to supply firm capacity to meet projected maximum daily demand (MDD) by 2029. Therefore, system improvements must be complete and fully online by 2029 in order to continue to provide uninterrupted service to customers. Project Description: System improvements are needed to alleviate hydraulic restraints in the system in order to increase the LOT supply from 14 MGD to 18 MGD.Work will include adding a finished water pump at the LOT water treatment plant (cost share with Lake Oswego), installation of approximately 5,600 linear feet of 36-inch diameter pipe from Waluga Reservoir to SW Bangy Road, installation of the sixth pump at Pump Station 5, and installation of approximately 250 linear feet of 24-inch diameter pipe to cross under Fanno Creek. Operations and Maintenance Impact: Minor increase in operational costs to maintain new pump at Pump Station 5. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $8,375,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 150,000 150,000 0 0 0 300,000 Total Internal 0 0 150,000 150,000 0 0 0 300,000 External Expenses Design and Engineering 0 0 200,000 875,000 0 0 0 1,075,000 Construction 0 0 500,000 4,250,000 0 0 0 4,750,000 Contingency 0 0 250,000 2,000,000 0 0 0 2,250,000 Total External 0 0 950,000 7,125,000 0 0 0 8,075,000 Total Project Expense 0 0 1,100,000 7,275,000 0 0 0 8,375,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 1,100,000 7,275,000 0 0 0 8,375,000 Total Revenue Funding 0 0 1,100,000 7,275,000 0 0 0 8,375,000 Total Revenues 0 0 1,100,000 7,275,000 0 0 0 8,375,000 City of Tigard • Adopted Budget FY 2025-26 • Page 215 CAPITAL IMPROVEMENT PLAN: WATER 96076 - Reservoir 19 - Phase 1 Project Need:The 2020 Water System Plan identified the need for a new reservoir in the 410-pressure zone to serve the growing southwestern portion of the water system and allow for aging reservoir infrastructure to be decommissioned. In addition, the Water System Plan Addendum that is currently being completed for the Kingston Terrace expansion area has indicated that the new reservoir must be constructed by 2029 to meet current development timelines. Project Description:The first part of this project includes a Siting Feasibility Study and Land Acquisition for the proposed Reservoir 19. Due to the rapid development occurring in the 410-pressure zone elevation, the available property for a reservoir is limited. The goal for this project is to acquire property for the reservoir prior to residential development occurring which would cause displacement in the future if the acquisition phase were delayed. The project scope will be adjusted to include Reservoir Design and Construction in later years. Operations and Maintenance Impact: Minor impact for maintenance. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $4,839,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 4,000 50,000 50,000 0 0 0 0 104,000 Total Internal 4,000 50,000 50,000 0 0 0 0 104,000 External Expenses Land/Right of Way 0 100,000 4,500,000 0 0 0 0 4,600,000 Design and Engineering 35,000 0 50,000 0 0 0 0 85,000 Construction 0 0 0 0 0 0 0 0 Contingency 0 0 50,000 0 0 0 0 50,000 Total External 35,000 100,000 4,600,000 0 0 0 0 4,735,000 Total Project Expense 39,000 150,000 4,650,000 0 0 0 0 4,839,000 REVENUES Revenue Funding Source 531 -Water SDC Fund 39,000 150,000 4,650,000 0 0 0 0 4,839,000 Total Revenue Funding 39,000 150,000 4,650,000 0 0 0 0 4,839,000 Total Revenues 39,000 150,000 4,650,000 0 0 0 0 4,839,000 City of Tigard • Adopted Budget FY 2025-26 • Page 216 CAPITAL IMPROVEMENT PLAN: WATER 96077 - 2027 Water System Plan SDC Analysis Project Need:The city will engage a consultant to assist with an overall financial model for the Water system with a focused lens on the long-term implementation plan.This project will focus on the projects from the Water System Plan, which is expected to be completed in Fiscal Year 2026-27. Project Description: Water SDC Analysis and Rate Setting—a consultant will be tasked with an analysis of the city's current Water SDC rates and incorporate the new system capital needs with the new system plan and develop revised rates for the near future.The consultant will also help the city determine the appropriate use of both SDC- Improvement and SDC-Reimbursement dollars for individual projects in the system plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $150,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 10,000 0 0 10,000 Total Internal 0 0 0 0 10,000 0 0 10,000 External Expenses Design and Engineering 0 0 0 0 100,000 0 0 100,000 Contingency 0 0 0 0 40,000 0 0 40,000 Total External 0 0 0 0 140,000 0 0 140,000 Total Project Expense 0 0 0 0 150,000 0 0 150,000 REVENUES Revenue Funding Source 531 -Water SDC Fund 0 0 0 0 150,000 0 0 150,000 Total Revenue Funding 0 0 0 0 150,000 0 0 150,000 Total Revenues 0 0 0 0 150,000 0 0 150,000 City of Tigard • Adopted Budget FY 2025-26 • Page 217 CAPITAL IMPROVEMENT PLAN: WATER 96078 - Risk and Resilience Assessment and Emergency Response Plan Project Need: Section 2013 of America's Water Infrastructure Act of 2018 (AWIA) requires community water systems that serve more than 3,300 people to develop or update both a risk and resilience assessment (RRA) and an emergency response plan (ERP) every 5 years.The City of Tigard developed their first RRA on December 31, 2020, and ERP on June 30, 2021. Therefore, based on these regulations,the city must update the RRA and submit certification of its completion to the U.S. EPA by December 31, 2025. In addition,the city must also update the ERP and certify completion to the U.S. EPA by June 30, 2026. Project Description: Update the risk and resilience assessment and emergency response plan by the respective submittal deadlines. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $220,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 15,000 30,000 0 0 0 0 45,000 Total Internal 0 15,000 30,000 0 0 0 0 45,000 External Expenses Design and Engineering 0 0 150,000 0 0 0 0 150,000 Contingency 0 0 25,000 0 0 0 0 25,000 Total External 0 0 175,000 0 0 0 0 175,000 Total Project Expense 0 15,000 205,000 0 0 0 0 220,000 REVENUES Revenue Funding Source 530-Water Fund 0 15,000 205,000 0 0 0 0 220,000 Total Revenue Funding 0 15,000 205,000 0 0 0 0 220,000 Total Revenues 0 15,000 205,000 0 0 0 0 220,000 City of Tigard • Adopted Budget FY 2025-26 • Page 218 CAPITAL IMPROVEMENT PLAN: WATER 96079 - 560A/G/H Pressure Zone Consolidation Project Project Need: Due to topographic limitations of Bull Mountain and varying times of past development, the 560-foot pressure zone (PZ) is comprised of six independent subzones. Subzones 560 West and 560 East are supplied directly by reservoirs. For the remaining subzones (560A, D, G, and H), water is supplied from the upper pressure zone (713-foot PZ)via pressure reducing valves (PRVs).The PRVs require regular maintenance and specialized training in order to operate them.Additionally, connecting these subzones to a reservoir increases seismic resiliency. Therefore, the 2020 Water System Plan recommended consolidating these subzones as much as possible. Project Description: In order to connect the 560 A, G, and H subzones, the following work must be performed:Approximately 3,400 feet 12-inch and 16-inch diameter pipe must be installed along SW 133rd Avenue, SW Beef Bend Road, SW Peachtree Road, and SW Colyer Way. Operations and Maintenance Impact: Expect some reduction in time and cost of system operations and maintenance. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,500,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 50,000 50,000 100,000 Total Internal 0 0 0 0 0 50,000 50,000 100,000 External Expenses Design and Engineering 0 0 0 0 0 95,000 75,000 170,000 Construction 0 0 0 0 0 0 1,000,000 1,000,000 Contingency 0 0 0 0 0 30,000 200,000 230,000 Total External 0 0 0 0 0 125,000 1,275,000 1,400,000 Total Project Expense 0 0 0 0 0 175,000 1,325,000 1,500,000 REVENUES Revenue Funding Source 530-Water Fund 0 0 0 0 0 175,000 1,325,000 1,500,000 Total Revenue Funding 0 0 0 0 0 175,000 1,325,000 1,500,000 Total Revenues 0 0 0 0 0 175,000 1,325,000 1,500,000 City of Tigard • Adopted Budget FY 2025-26 • Page 219 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER > HART Rn a MAH BLVD ZO GARDEN HOME RD <<'O Projects 93003,93060 and 93061 are city wide. yL F IL l Iv/ > it Q 2 ��. x w N0. /7)_ w 5� N Q BROCK AM N ST O 0\" KEMMER RD c > (!c- a1:iii k isG •y li Crescent �R1- W_E_�RD Pa Grove 0 j I®Cemetery is7s w w 111W '411L scl°°r. so FtiRR IL ` . 3tA �. i < w 93062 V �`F�1 �qa x p CRFEN/4, Q.P �r CID i.:' ,),, r ., ., + 2AP O O c �:- t SS �'NOUTH-St ' x < WALNUT ST / V �a ear■ 7L / 1._ a h 93064 v Q toh F ter— 2//r .:if R RD Foono ,t Creek Park,,-., \41. I —I 93063 k�GSF rc s '"/ Gr ARDE ST G}AR.E ST MCDONALD-ST� \ h'Ar C C > MEADO WS RD wj oO BONITA RD I = O BULL MOUNTAIN RD C z O . i r. z (7 a m oa Nis w P i BEEF BEND,RD r4 DURHAM RD j .:x \ O/ 414 ,- -.? . y a W ; O 2 K Z\4±) !- 4 car -'`�� TUALATIN RD - D v 94. p0 • l or �� ONES FED m a NVBERG. T I City of Tigard • Adopted Budget FY 2025-26 • Page 220 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER Project Actual Projected No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 93003 Sanitary Sewer Major 0 230,000 150,000 158,000 167,000 176,000 186,000 1,067,000 Maintenance Program 93060 Sanitary Sewer System Plan 0 82,500 127,500 0 0 0 0 210,000 Update 93061 Cured-In-Place Pipe(CIPP) 30,500 585,000 135,000 0 0 0 0 750,500 Project 93062 Leron/Tigard Trunk Sewer 0 0 0 0 430,000 925,000 0 1,355,000 Replacement 93063 Bonita Trunk Line 0 0 0 0 0 0 450,000 450,000 93064 Rotary Plaza Restroom 0 70,000 290,000 0 0 0 0 360,000 Total Funded 30,500 967,500 702,500 158,000 597,000 1,101,000 636,000 4,192,500 City of Tigard • Adopted Budget FY 2025-26 • Page 221 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93003 - Sanitary Sewer Major Maintenance Program Project Need: Provide major maintenance of the sanitary sewer system. Project Description:This program is used for urgent projects to renew, repair, or replace sections of the sanitary sewer system that have failed or are near failure. Normal operations and maintenance includes work on the system to keep it functioning; however,this does not result in renewing or replacing the pipe or other appurtenances. Projects included in the Major Maintenance Program exceed normal maintenance and operations and typically replace pipe and add a renewed service life. Operations and Maintenance Impact: None, these projects typically address maintenance issues and should result in a decreased Operations and Maintenance need. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 25,000 25,000 25,000 25,000 25,000 30,000 155,000 Total Internal 0 25,000 25,000 25,000 25,000 25,000 30,000 155,000 External Expenses Design and Engineering 0 20,000 25,000 25,000 25,000 25,000 25,000 145,000 Construction 0 185,000 100,000 108,000 117,000 126,000 131,000 767,000 Total External 0 205,000 125,000 133,000 142,000 151,000 156,000 912,000 Total Project Expense 0 230,000 150,000 158,000 167,000 176,000 186,000 1,067,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 230,000 150,000 158,000 167,000 176,000 186,000 1,067,000 Total Revenue Funding 0 230,000 150,000 158,000 167,000 176,000 186,000 1,067,000 Total Revenues 0 230,000 150,000 158,000 167,000 176,000 186,000 1,067,000 City of Tigard • Adopted Budget FY 2025-26 • Page 222 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93060 - Sanitary Sewer System Plan Update Project Need:The most recent Sanitary Sewer System Plan was completed in 2010.The highest-priority capacity projects have been completed or are scheduled.The existing system plan did not address the structural deficiencies and replacement/upgrade needs of an aging system. Clean Water Services recently completed the East Basin System Plan.The East Basin System Plan will be a key contributor of information for the city's Sanitary Sewer System Plan Update. Project Description:A Sanitary Sewer System Plan Update will be prepared with a primary focus on existing system conditions.The plan will assess, prioritize, and provide budget-level cost estimates for existing and projected future pipe system capital repair and replacement needs. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $210,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 15,000 15,000 0 0 0 0 30,000 Total Internal 0 15,000 15,000 0 0 0 0 30,000 External Expenses Design and Engineering 0 60,000 100,000 0 0 0 0 160,000 Contingency 0 7,500 12,500 0 0 0 0 20,000 Total External 0 67,500 112,500 0 0 0 0 180,000 Total Project Expense 0 82,500 127,500 0 0 0 0 210,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 82,500 127,500 0 0 0 0 210,000 Total Revenue Funding 0 82,500 127,500 0 0 0 0 210,000 Total Revenues 0 82,500 127,500 0 0 0 0 210,000 City of Tigard • Adopted Budget FY 2025-26 • Page 223 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93061 - Cured-In-Place Pipe (CIPP) Project Project Need:The sanitary and storm lines to be repaired as part of this project have bottoms that have eroded or rusted away.This has made cleaning and inspecting the pipes more difficult. Pipe failures may occur at these locations which would result in more substantial repair costs. Project Description:A cured-in-place pipe (CIPP)will be used to repair the pipes;this is a trenchless rehabilitation process. The CIPP method involves a resin type liner that is placed and cured within the pipe.The liner will also increase the structural integrity of the pipe which will extend its service life.This rehabilitation method will limit the traffic disruption compared to traditional dig and replace pipe repair methods which are also more expensive. Operations and Maintenance Impact:There will be a decrease in maintenance as pipes will be easier to maintain with the new liner. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $750,500 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 13,500 20,000 10,000 0 0 0 0 43,500 Total Internal 13,500 20,000 10,000 0 0 0 0 43,500 External Expenses Design and Engineering 17,000 50,000 10,000 0 0 0 0 77,000 Construction 0 485,000 100,000 0 0 0 0 585,000 Contingency 0 30,000 15,000 0 0 0 0 45,000 Total External 17,000 565,000 125,000 0 0 0 0 707,000 Total Project Expense 30,500 585,000 135,000 0 0 0 0 750,500 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 23,000 439,000 101,000 0 0 0 0 563,000 510- Stormwater Fund 7,500 146,000 34,000 0 0 0 0 187,500 Total Revenue Funding 30,500 585,000 135,000 0 0 0 0 750,500 Total Revenues 30,500 585,000 135,000 0 0 0 0 750,500 City of Tigard • Adopted Budget FY 2025-26 • Page 224 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93062 - Leron/Tigard Trunk Sewer Replacement Project Need:This project is identified in the Clean Water Services East Basin Master Plan. Project Description:The project, on SW Commercial Street near Pacific Highway, will increase the capacity of an existing sanitary sewer line that is expected to be under capacity with future growth.Approximately 1,050 feet of existing 10-inch piping will be replaced with 12-inch piping. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,355,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 40,000 25,000 0 65,000 Total Internal 0 0 0 0 40,000 25,000 0 65,000 External Expenses Design and Engineering 0 0 0 0 190,000 50,000 0 240,000 Construction 0 0 0 0 100,000 600,000 0 700,000 Contingency 0 0 0 0 100,000 250,000 0 350,000 Total External 0 0 0 0 390,000 900,000 0 1,290,000 Total Project Expense 0 0 0 0 430,000 925,000 0 1,355,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 0 0 0 430,000 925,000 0 1,355,000 Total Revenue Funding 0 0 0 0 430,000 925,000 0 1,355,000 Total Revenues 0 0 0 0 430,000 925,000 0 1,355,000 City of Tigard • Adopted Budget FY 2025-26 • Page 225 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93063 - Bonita Trunk Line Project Need:This project is identified in the Clean Water Services East Basin Master Plan. Project Description:This project will increase capacity of an existing sanitary sewer line running north of SW Bonita Road from just west of SW Hall Boulevard to SW Milton Court.This pipe is expected to be undersized with future growth. Existing 8-inch to 12-inch lines will be replaced with 1,200 feet of 18-inch lines, 2,100 feet of 15-inch lines, and 500 feet of 12-inch lines. Project Funding:This project is partially funded by Clean Water Services as identified in the East Basin Master Plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $3,500,000 (includes costs beyond Fiscal Year 2029-30) City of Tigard Cost $1,775,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 0 50,000 50,000 Total Internal 0 0 0 0 0 0 50,000 50,000 External Expenses Design and Engineering 0 0 0 0 0 0 300,000 300,000 Construction 0 0 0 0 0 0 0 0 Contingency 0 0 0 0 0 0 100,000 100,000 Total External 0 0 0 0 0 0 400,000 400,000 Total Project Expense 0 0 0 0 0 0 450,000 450,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 0 0 0 0 0 225,000 225,000 Total Revenue Funding 0 0 0 0 0 0 225,000 225,000 Other Revenue Source Clean Water Services 0 0 0 0 0 0 225,000 225,000 Total Other Revenue 0 0 0 0 0 0 225,000 225,000 Total Revenues 0 0 0 0 0 0 450,000 450,000 City of Tigard • Adopted Budget FY 2025-26 • Page 226 CAPITAL IMPROVEMENT PLAN: SANITARY SEWER 93064 - Rotary Plaza Restroom Project Need:The sanitary sewer line from the Rotary Plaza Restroom connects into a private line with minimal slope. This creates capacity issues where the bathrooms cannot handle larger public events on Main Street. Project Description:The project will place 100 feet of 8-inch sanitary sewer main line in SW Tigard Street and 70 feet of 6-inch sanitary sewer lateral to the Rotary Plaza restroom. Operations and Maintenance Impact:There is an expected decrease in maintenance. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $360,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 20,000 15,000 0 0 0 0 35,000 Total Internal 0 20,000 15,000 0 0 0 0 35,000 External Expenses Design and Engineering 0 35,000 20,000 0 0 0 0 55,000 Construction 0 0 180,000 0 0 0 0 180,000 Contingency 0 15,000 75,000 0 0 0 0 90,000 Total External 0 50,000 275,000 0 0 0 0 325,000 Total Project Expense 0 70,000 290,000 0 0 0 0 360,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 70,000 290,000 0 0 0 0 360,000 Total Revenue Funding 0 70,000 290,000 0 0 0 0 360,000 Total Revenues 0 70,000 290,000 0 0 0 0 360,000 City of Tigard • Adopted Budget FY 2025-26 • Page 227 CAPITAL IMPROVEMENT PLAN: STORMWATER - - - > - He DT Oft Kt N,AH BLVD Projects 94001,94042,94051,94053 and 94055 are city wide. 29GARDEN HOME RD L Jyo r. w 4 < 3P x (7) • O RO BROCKMAN-ST Cry O''' 0 KEMMER RD m w 1 > Q < i T y0 < Green O = WEIR RD i F 'y Crescent Q w c ._� 7 ' Grove , f Cemetery CI < ®Irk A w w m <s an �s.'S F RR��ID III 4T . y� BG �., sO 1D u = 94057 //P,.a GR.480 et" era r c .- w �O 94056 S III iir) il / 11,I / P Q ir— tO 1;1 r yU'i'l/ r ��R RD ' --- Fa" / [reek Pork \— ...-r---: SF t GAARDE ST GAARDE ST MCDONALD ST'/ \ t1'gy _� ;Cu: ' W 0 ' / > < ›- It', 1J/ -' BONITA RD, o O BULL MOUNTAIN RD 0 nC H m > w ty f: (i) , R x ' 94058 P ao 34. ` r 7C PP BEEF BENDRD .. DURHAM RD O ):" I e-PL/ W Y 2 ce O O �12.1COW a )-----L- f 1 a �\ TUALATIN RD /04..' 7-7-S:ONION•mt.41.1 NYABE RG ST City of Tigard • Adopted Budget FY 2025-26 • Page 228 CAPITAL IMPROVEMENT PLAN: STORMWATER Project Actual Projected No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 94001 Storm Drainage Major 0 250,000 264,000 279,000 295,000 311,000 328,000 1,727,000 Maintenance Program 94042 Water Quality Facility 0 210,000 210,000 222,000 235,000 248,000 261,000 1,386,000 Rehabilitation Program 94049 Red Rock Creek Stabilization 1,414,500 1,600,000 4,970,000 3,815,000 335,000 0 0 12,134,500 and Enhancement 94051 Stormwater System Plan 0 150,000 260,000 0 0 0 0 410,000 Update 94053 Environmental Compliance and 0 650,000 230,000 230,000 230,000 230,000 230,000 1,800,000 Mitigation Bank Program 94055 Detention Pipe Retrofit Project 0 0 150,000 200,000 220,000 260,000 420,000 1,250,000 94056 Red Rock Creek Stabilization 0 0 0 0 790,000 1,440,000 3,890,000 6,120,000 and Enhancement-Future Locations 94057 121st Avenue Bridge and 0 120,000 255,000 465,000 0 0 0 840,000 Summer Creek Bank Stabilization 94058 SW Durham Road and Pacific 0 0 315,000 0 0 0 0 315,000 Highway Stormwater Improvements Total Funded 1,414,500 2,980,000 6,654,000 5,211,000 2,105,000 2,489,000 5,129,000 25,982,500 City of Tigard • Adopted Budget FY 2025-26 • Page 229 CAPITAL IMPROVEMENT PLAN: STORMWATER 94001 - Storm Drainage Major Maintenance Program Project Need: Provide major maintenance and rehabilitation of stormwater system elements that are aging and in need of significant repair. Project Description:This program is used for urgent projects to renew, repair, or replace sections of the stormwater system that have failed or are near failure, including pipes, culverts, and stream sections. Normal operations and maintenance includes work on the system to keep it functioning; however, this does not result in renewing or replacing the pipe or other appurtenances. Projects included in the Storm Drainage Major Maintenance Program exceed normal maintenance and operations because they typically replace facilities and add a renewed service life.This program budget was increased starting in Fiscal Year 2018-19 to provide for implementation of a culvert condition assessment and ongoing major maintenance culvert repairs as recommended in the 2018 Stormwater Master Plan. Operations and Maintenance Impact: None or may slightly reduce current maintenance costs of storm/stream system problem areas. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 35,000 35,000 35,000 35,000 35,000 35,000 210,000 Total Internal 0 35,000 35,000 35,000 35,000 35,000 35,000 210,000 External Expenses Design and Engineering 0 40,000 45,000 50,000 50,000 50,000 50,000 285,000 Construction 0 175,000 184,000 194,000 210,000 226,000 243,000 1,232,000 Total External 0 215,000 229,000 244,000 260,000 276,000 293,000 1,517,000 Total Project Expense 0 250,000 264,000 279,000 295,000 311,000 328,000 1,727,000 REVENUES Revenue Funding Source 510- Stormwater Fund 0 250,000 264,000 279,000 295,000 311,000 328,000 1,727,000 Total Revenue Funding 0 250,000 264,000 279,000 295,000 311,000 328,000 1,727,000 Total Revenues 0 250,000 264,000 279,000 295,000 311,000 328,000 1,727,000 City of Tigard • Adopted Budget FY 2025-26 • Page 230 CAPITAL IMPROVEMENT PLAN: STORMWATER 94042 - Water Quality Facility Rehabilitation Program Project Need:The City of Tigard currently maintains approximately 240 public water quality treatment facilities. Approximately 35%to 50% of them have reached an age where significant work is needed to re-establish effective stormwater treatment. Problems vary by facility but include: (1) significant silt build up; (2) overgrown vegetation; (3) facilities that need replanting; and (4) facilities that have lost function from erosion, burrowing rodents, structural damage, and other factors. Project Description: Develop and implement a rehabilitation plan for aging City of Tigard stormwater quality facilities. In Fiscal Year 2019-20, professional services produced a plan assessing the current state of public water quality facilities, identifying needed repairs, and prioritizing the list of repairs. Facilities requiring more than $50,000 for construction or repair may be transferred to the Capital Improvement Plan (CIP) for rating and ranking. Other repairs will be completed in future years under this program. Operations and Maintenance Impact: Ultimately this work will reduce the regular, ongoing maintenance needs at many water quality facilities; however, there is much work to do to get facilities in optimal condition. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Total Internal 0 10,000 10,000 10,000 10,000 10,000 10,000 60,000 External Expenses Design and Engineering 0 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Construction 0 175,000 175,000 187,000 200,000 213,000 226,000 1,176,000 Total External 0 200,000 200,000 212,000 225,000 238,000 251,000 1,326,000 Total Project Expense 0 210,000 210,000 222,000 235,000 248,000 261,000 1,386,000 REVENUES Revenue Funding Source 510 -Stormwater Fund 0 210,000 210,000 222,000 235,000 248,000 261,000 1,386,000 Total Revenue Funding 0 210,000 210,000 222,000 235,000 248,000 261,000 1,386,000 Total Revenues 0 210,000 210,000 222,000 235,000 248,000 261,000 1,386,000 City of Tigard • Adopted Budget FY 2025-26 • Page 231 CAPITAL IMPROVEMENT PLAN: STORMWATER 94049- Red Rock Creek Stabilization and Enhancement Project Need: Red Rock Creek is experiencing severe erosion in the Tigard Triangle area.This has exposed the sanitary sewer line and caused line breaks in the past,for which temporary repairs were made. Eroded sediments have also settled in areas up and downstream of SW Dartmouth, causing degradation of wetlands and back-up of flows which at times contributes to creek overflow onto the sidewalk and street. Future development in the Tigard Triangle will add to stormwater runoff and contribute to the creek's problems. Project Description: Based on recommendations from the 2018 Stormwater Master Plan, and results of the completed Tigard Triangle Stormwater Implementation Plan (CIP#94044),this project is first priority to implement from a series of projects needed along the full length of Red Rock Creek in Tigard.The project will create a sustainable creek,floodplain, and vegetated corridor cross section that can withstand and contain current and future predicted storm flows while providing habitat and shading for native fish and other species. It will protect and re-bury exposed sanitary sewer lines. Excess sediment deposited in the vicinity of SW Dartmouth will be removed and the stream and wetlands restored to reduce flooding and improve stream function.Some piped creek sections will be day lighted.The new creek corridor cross section will be designed to accommodate,as possible,a future Red Rock Creek Trail.The project will be designed to meet Clean Water Services standards such that new and re-development in the Tigard Triangle and Hunziker areas may be able to reduce onsite stormwater detention requirements and instead pay a fee to provide some future reimbursement toward this and other Red Rock Creek projects.This project represents multiple projects initially identified in the 2018 Stormwater Master Plan (projects 502, 506, and part of project 501 adjacent to SW Dartmouth). Operations and Maintenance Impact:Will add significant vegetated green infrastructure for maintenance but will reduce sanitary sewer maintenance and repairs. Prioritization:System Enhancement or Regulatory Requirement Total Project Cost: $12,134,500 City of Tigard Cost: $10,310,500 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 167,000 65,000 85,000 60,000 15,000 0 0 392,000 Total Internal 167,000 65,000 85,000 60,000 15,000 0 0 392,000 External Expenses Land/Right of Way 7,000 1,100,000 0 0 0 0 0 1,107,000 Design and Engineering 1,239,000 150,000 225,000 80,000 20,000 0 0 1,714,000 Construction 0 125,000 3,750,000 2,925,000 200,000 0 0 7,000,000 Environmental Compliance 1,500 0 0 50,000 50,000 0 0 101,500 Contingency 0 160,000 910,000 700,000 50,000 0 0 1,820,000 Total External 1,247,500 1,535,000 4,885,000 3,755,000 320,000 0 0 11,742,500 Total Project Expense 1,414,500 1,600,000 4,970,000 3,815,000 335,000 0 0 12,134,500 REVENUES Revenue Funding Source 500-Sanitary Sewer Fund 507,500 576,000 1,491,000 1,145,000 101,000 0 0 3,820,500 510-Stormwater Fund 907,000 1,024,000 2,485,000 1,907,000 167,000 0 0 6,490,000 Total Revenue Funding 1,414,500 1,600,000 3,976,000 3,052,000 268,000 0 0 10,310,500 Other Revenue Source 945-Urban Renewal Triangle 0 0 994,000 763,000 67,000 0 0 1,824,000 Total Other Revenue 0 0 994,000 763,000 67,000 0 0 1,824,000 Total Revenues 1,414,500 1,600,000 4,970,000 3,815,000 335,000 0 0 12,134,500 City of Tigard • Adopted Budget FY 2025-26 • Page 232 CAPITAL IMPROVEMENT PLAN: STORMWATER 94051 - Stormwater System Plan Update Project Need: Utility system plans should be updated regularly, on an approximate five-year schedule. The last Stormwater System Plan was completed and adopted in February 2018. Prior to the 2018 system plan, the city did not have a Stormwater System Plan in place. The 2018 planning effort could not cover all stormwater systems and needs with the time and funding available.Also, new requirements for stormwater detention were adopted by Clean Water Services in 2019 that should be accounted for in the city's plans. Project Description: This system plan update will focus on systems not included or fully analyzed in the 2018 Stormwater Master Plan. The plan will focus on pipe and culvert systems conditions and needs, as well as system retrofit opportunities that may add water quality or detention capacity.The system plan update can also incorporate the stormwater results of concept and community planning for South and West River Terrace urban expansion areas and Washington Square and adjacent areas. Operations and Maintenance Impact: None for the plan. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $410,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 20,000 40,000 0 0 0 0 60,000 Total Internal 0 20,000 40,000 0 0 0 0 60,000 External Expenses Design and Engineering 0 130,000 180,000 0 0 0 0 310,000 Contingency 0 0 40,000 0 0 0 0 40,000 Total External 0 130,000 220,000 0 0 0 0 350,000 Total Project Expense 0 150,000 260,000 0 0 0 0 410,000 REVENUES Revenue Funding Source 510 -Stormwater Fund 0 150,000 260,000 0 0 0 0 410,000 Total Revenue Funding 0 150,000 260,000 0 0 0 0 410,000 Total Revenues 0 150,000 260,000 0 0 0 0 410,000 City of Tigard • Adopted Budget FY 2025-26 • Page 233 CAPITAL IMPROVEMENT PLAN: STORMWATER 94053 - Environmental Compliance and Mitigation Bank Program Project Need: Capital Projects often trigger environmental permitting requirements.These requirements include the development of mitigation sites. Each of those sites triggers a mandatory establishment and monitoring period.The required timeframes to establish an environmental mitigation site range from two to ten years.This timeframe extends beyond the life of the capital project that triggered the requirement.With certain agencies, Tigard is allowed to develop mitigation banking sites for future impacts from capital projects. Project Description:This program will manage the establishment and monitoring of mitigation sites triggered by capital projects. It will also develop a 7+ acre mitigation bank to be utilized on future capital projects that impact Clean Water Services (CWS)vegetated corridors. Operations and Maintenance Impact:The vegetated corridor mitigation bank proposed to be developed under this program will significantly lower the costs to maintain approximately 7+ acres of city-owned greenspace. Under Clean Water Services pay to provide program, CWS contractors will remove blackberry and other invasive species and will care for the sites. This will save Park's staff time in responding to calls about invasive vegetation growing onto neighboring properties. Prioritization: Strategic Vision or Community Promise Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 40,000 30,000 30,000 30,000 30,000 30,000 190,000 Total Internal 0 40,000 30,000 30,000 30,000 30,000 30,000 190,000 External Expenses Land/Right of Way 0 490,000 100,000 0 0 0 0 590,000 Environmental Compliance 0 120,000 100,000 200,000 200,000 200,000 200,000 1,020,000 Total External 0 610,000 200,000 200,000 200,000 200,000 200,000 1,610,000 Total Project Expense 0 650,000 230,000 230,000 230,000 230,000 230,000 1,800,000 REVENUES Revenue Funding Source 510- Stormwater Fund 0 650,000 230,000 230,000 230,000 230,000 230,000 1,800,000 Total Revenue Funding 0 650,000 230,000 230,000 230,000 230,000 230,000 1,800,000 Total Revenues 0 650,000 230,000 230,000 230,000 230,000 230,000 1,800,000 City of Tigard • Adopted Budget FY 2025-26 • Page 234 CAPITAL IMPROVEMENT PLAN: STORMWATER 94055 - Detention Pipe Retrofit Project Project Need:The city owns multiple underground stormwater detention pipes that are aging and difficult or impossible to access and maintain. Clean Water Services has mandated that the city regularly inspect, clean, and maintain these facilities. Project Description:This project was identified in the 2018 Stormwater Master Plan and will extend over approximately six years.The first element will be the assessment of eight critical detention pipes that cannot be maintained due to access issues and then design and construct solutions that may include new water quality elements as well.The subsequent project work will include assessment, design, and construction of retrofits to the remaining detention pipes to ease access and maintenance and if appropriate add water quality features. Operations and Maintenance Impact: None, the project will increase the ability to access and maintain existing facilities. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,250,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 20,000 20,000 20,000 20,000 20,000 100,000 Total Internal 0 0 20,000 20,000 20,000 20,000 20,000 100,000 External Expenses Design and Engineering 0 0 100,000 0 0 0 0 100,000 Construction 0 0 0 140,000 160,000 190,000 320,000 810,000 Contingency 0 0 30,000 40,000 40,000 50,000 80,000 240,000 Total External 0 0 130,000 180,000 200,000 240,000 400,000 1,150,000 Total Project Expense 0 0 150,000 200,000 220,000 260,000 420,000 1,250,000 REVENUES Revenue Funding Source 510- Stormwater Fund 0 0 150,000 200,000 220,000 260,000 420,000 1,250,000 Total Revenue Funding 0 0 150,000 200,000 220,000 260,000 420,000 1,250,000 Total Revenues 0 0 150,000 200,000 220,000 260,000 420,000 1,250,000 City of Tigard • Adopted Budget FY 2025-26 • Page 235 CAPITAL IMPROVEMENT PLAN: STORMWATER 94056 - Red Rock Creek Stabilization and Enhancement - Future Locations Project Need: Red Rock Creek is experiencing severe erosion in the Tigard Triangle area.This has exposed the sanitary sewer line and caused line breaks in the past, for which temporary repairs were made. Eroded sediments have also settled in areas from just upstream of SW Dartmouth and downstream to the confluence with Fanno Creek, causing degradation of wetlands and some localized flooding. Future development in the Tigard Triangle and Hunziker area will add to stormwater runoff and contribute to the creek's problems. Project Description: Based on recommendations from the 2018 Stormwater Master Plan and results of the completed Tigard Triangle Stormwater Implementation Plan (CIP#94044), this project is a placeholder for design and construction of needed streambank, floodplain, and culvert improvements for Red Rock Creek upstream of SW 72nd Avenue and downstream of SW Dartmouth to the confluence with Fanno Creek.The creek section between SW 72nd Avenue and SW Dartmouth will be stabilized and enhanced in a separately scheduled project (CIP#94049.)This project represents multiple projects initially identified in the 2018 Stormwater Master Plan including projects 503, 504, 505, and the remainder of project 501 not already addressed with the separately scheduled project (CIP#94049).The projects will also be designed to accommodate a possible future Red Rock Creek Trail. This work and budget may be divided out into two or three individual CIP projects in the future. Operations and Maintenance Impact:Will add significant vegetated green infrastructure for maintenance but will reduce sanitary sewer maintenance and repairs. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $12,656,000 (includes costs beyond Fiscal Year 2029-30) Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 90,000 90,000 90,000 270,000 Total Internal 0 0 0 0 90,000 90,000 90,000 270,000 External Expenses Land/Right of Way 0 0 0 0 0 500,000 0 500,000 Design and Engineering 0 0 0 0 500,000 500,000 300,000 1,300,000 Construction 0 0 0 0 0 0 2,500,000 2,500,000 Environmental Compliance 0 0 0 0 0 0 0 0 Contingency 0 0 0 0 200,000 350,000 1,000,000 1,550,000 Total External 0 0 0 0 700,000 1,350,000 3,800,000 5,850,000 Total Project Expense 0 0 0 0 790,000 1,440,000 3,890,000 6,120,000 REVENUES Revenue Funding Source 500- Sanitary Sewer Fund 0 0 0 0 143,000 259,000 700,000 1,102,000 510- Stormwater Fund 0 0 0 0 205,000 375,000 1,012,000 1,592,000 Total Revenue Funding 0 0 0 0 348,000 634,000 1,712,000 2,694,000 Other Revenue Source 945 - Urban Renewal Triangle 0 0 0 0 442,000 806,000 2,178,000 3,426,000 Total Other Revenue 0 0 0 0 442,000 806,000 2,178,000 3,426,000 Total Revenues 0 0 0 0 790,000 1,440,000 3,890,000 6,120,000 City of Tigard • Adopted Budget FY 2025-26 • Page 236 CAPITAL IMPROVEMENT PLAN: STORMWATER 94057 - 121st Avenue Bridge and Summer Creek Bank Stabilization Project Need:The north side bank of Summer Creek just downstream of SW 121st Avenue is being eroded and will impact private property as further erosion occurs. Project Description:The project will provide bank stabilization to eliminate future erosion and provide proper outfall protection from the storm system discharging near the stream bank. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $840,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 20,000 20,000 15,000 0 0 0 55,000 Total Internal 0 20,000 20,000 15,000 0 0 0 55,000 External Expenses Design and Engineering 0 100,000 85,000 50,000 0 0 0 235,000 Construction 0 0 100,000 300,000 0 0 0 400,000 Contingency 0 0 50,000 100,000 0 0 0 150,000 Total External 0 100,000 235,000 450,000 0 0 0 785,000 Total Project Expense 0 120,000 255,000 465,000 0 0 0 840,000 REVENUES Revenue Funding Source 510- Stormwater Fund 0 120,000 255,000 465,000 0 0 0 840,000 Total Revenue Funding 0 120,000 255,000 465,000 0 0 0 840,000 Total Revenues 0 120,000 255,000 465,000 0 0 0 840,000 City of Tigard • Adopted Budget FY 2025-26 • Page 237 CAPITAL IMPROVEMENT PLAN: STORMWATER 94058 - SW Durham Road and Pacific Highway Stormwater Improvements Project Need:An existing catch basin at the NE corner of SW Durham Road and Pacific Highway continually floods the right turn lane onto SW Durham Road during larger rain events. This is due to a failing storm pipe from the catch basin and a partially blocked connection into the ODOT storm system. Public Works crews need to frequently clean the catch basin and storm line to help prevent further flooding. Project Description:The project will replace the storm pipe from the catch basin, place a new manhole at the ODOT storm system connection, and make ADA ramp improvements at the NE corner of SW Durham Road and Pacific Highway. Operations and Maintenance Impact: Decrease in operations and maintenance impact due to functioning system. Prioritization: Health,Welfare and Safety Total Project Cost: $315,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 15,000 0 0 0 0 15,000 Total Internal 0 0 15,000 0 0 0 0 15,000 External Expenses Design and Engineering 0 0 35,000 0 0 0 0 35,000 Construction 0 0 175,000 0 0 0 0 175,000 Contingency 0 0 90,000 0 0 0 0 90,000 Total External 0 0 300,000 0 0 0 0 300,000 Total Project Expense 0 0 315,000 0 0 0 0 315,000 REVENUES Revenue Funding Source 510- Stormwater Fund 0 0 315,000 0 0 0 0 315,000 Total Revenue Funding 0 0 315,000 0 0 0 0 315,000 Total Revenues 0 0 315,000 0 0 0 0 315,000 City of Tigard • Adopted Budget FY 2025-26 • Page 238 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION > HART RD J 4 N 0AH BLVD Projects 95001,95027,95066,95067,95078,95079,95082,95085,95086,95087,95090,95092,95093 and 95094 are city wide. NE RD J'2p i 11. i ..) ___J x 4 W �p I/ 1 W v Olt BROCKMAN ST °� 0v. KEMMER RDW m > 95077 `-i.s er a- 'a a o = F Greenway crescent - �P re WEIR RD W ^ __/ f ` Pa Grove x - 0Cemetery � \ 4 m 95054 <>" S`Np,,S4 ERRr•R095060 95056 95084 < rc,N 1'44 [ 7" itç yr D csl G: 2v Reeits P/ m 4,4. RCR CD°° ,> 0 0 u . /\" ytMOUTH S't.. 95048 ' x a WALNUT ST i `a 95088 — r— rot 95083 `s4Njl�f v FRRp FOnnO Creek Pork /\yam 495074 2( ) I " re 95089 GAARDEST _GAARD T MCDONALD ST \ 95069 NYre \ > RD _/W _. BULL MOUNTAIN RD BONITA RD Za n 2 o < 95076 m o. re P4 3 f95071 PQ� BEND RD O DURHAM RD BEEF QQ 1 ;......L... _ Z "Irli:. o Z O a C m se W la TUALATIN RD . v y 9L 7 st .ONES FE O m NYBERG T City of Tigard • Adopted Budget FY 2025-26 • Page 239 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION Project Actual Projected No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 95001 Pavement Management 0 6,415,000 4,675,000 4,935,000 5,210,000 5,500,000 5,810,000 32,545,000 Program(PMP) 95027 Pedestrian and Cyclist 0 300,000 317,000 335,000 354,000 374,000 395,000 2,075,000 Connections Program 95048 Roy Rogers Road 4,682,000 540,000 540,000 540,000 540,000 536,000 0 7,378,000 95054 Hall Boulevard/Pfaffle Street 63,000 100,000 570,000 870,000 0 0 0 1,603,000 New Traffic Signal 95056 North Dakota Street(Fanno 824,000 65,000 1,585,000 1,737,000 10,605,000 52,000 13,000 14,881,000 Creek)Bridge Replacement 95060 Tigard Street(Fanno Creek) 1,421,000 685,000 3,765,000 9,215,000 0 0 0 15,086,000 Bridge Replacement 95066 Americans With Disabilities Act 0 700,000 535,000 565,000 597,000 630,000 665,000 3,692,000 Right of Way Program 95067 Traffic and Transportation 0 289,000 317,000 335,000 356,000 376,000 397,000 2,070,000 System Major Maintenance Program 95069 Bonita/Sequoia Intersection- 9,000 50,000 50,000 50,000 0 0 0 159,000 Traffic Signal 95071 Murdock Street Sidewalk and 799,000 728,000 2,665,000 0 0 0 0 4,192,000 Stormwater Improvements 95074 McDonald Street(Hall 0 600,000 1,550,000 2,850,000 9,655,000 8,350,000 2,920,000 25,925,000 Boulevard to Pacific Highway) 95076 SRTS Templeton/Twality 221,000 750,000 920,000 0 0 0 0 1,891,000 Improvements 95077 Greenburg Road(Hall Blvd.to 0 50,000 120,000 110,000 510,000 65,000 40,000 895,000 Highway 217)Sidewalks and Bike Lanes 95078 Streetlight Replacement 0 205,000 1,805,000 1,690,000 0 0 0 3,700,000 Program 95079 Safe Streets and Roads for All 30,000 245,000 141,000 0 0 0 0 416,000 (SS4A)Action Plan 95082 2045 Transportation System 0 0 10,000 500,000 100,000 0 0 610,000 Plan Update 95083 Fanno Creek Regional Trail 0 101,000 95,000 0 0 0 0 196,000 Crossing Safety Improvements 95084 SW 95th Avenue/Highway 0 50,000 50,000 0 0 0 0 100,000 217 Pedestrian and Bicycle Bridge Refinement Study 95085 Wayfinding Signage Installation 42,000 40,000 200,000 0 0 0 0 282,000 Plan and Construction 95086 2040 Transportation System 0 0 150,000 0 0 0 0 150,000 Plan SDC Analysis City of Tigard • Adopted Budget FY 2025-26 • Page 240 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION Project Actual Projected No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 95087 2045 Transportation System 0 0 0 0 0 155,000 0 155,000 Plan SDC Analysis 95088 Tigard Triangle Transportation 0 0 100,000 100,000 100,000 100,000 100,000 500,000 Improvements Program 95089 Pedestrian Safety Enhancement 0 0 170,000 60,000 0 0 0 230,000 on SW Bull Mountain Road and on SW Gaarde Street 95090 Traffic Calming Program 0 0 100,000 200,000 300,000 317,000 335,000 1,252,000 95092 Red Rock Creek Trail Highway 0 0 121,890 50,000 0 0 0 171,890 217 Pedestrian/Bicycle Bridge Project Refinement Study 95093 Downtown Transportation 0 0 50,000 50,000 50,000 50,000 50,000 250,000 Improvements Program 95094 Fanno Creek Trail Lighting 0 0 200,000 0 0 0 0 200,000 (Downtown Section) Total Funded 8,091,000 11,913,000 20,801,890 24,192,000 28,377,000 16,505,000 10,725,000 120,604,890 City of Tigard • Adopted Budget FY 2025-26 • Page 241 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95001 - Pavement Management Program (PMP) Project Need:This project is a continuation of the annual program to preserve or replace portions of one of the city's most valuable resources - its streets and roadways. Project Description:This project, funded by the Street Maintenance Fee, provides for the preservation or replacement of the asphaltic concrete by overlays, crack sealing, or slurry sealing. Streets maintenance treatments are determined based on traffic volume, pavement condition, opportunities to combine with other projects, and other factors in order to maximize the utilization of the funding available.This results in rehabilitation and preventive maintenance on about 15 miles of streets each year to extend the usable service life of the pavement.This program also annually upgrades some curb ramps to current Americans with Disabilities Act (ADA) standards when they are impacted by the overlay projects. Operations and Maintenance Impact:This program ultimately will reduce needed maintenance and repairs of streets by keeping them at an optimal condition. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 175,000 425,000 425,000 425,000 425,000 425,000 2,300,000 Total Internal 0 175,000 425,000 425,000 425,000 425,000 425,000 2,300,000 External Expenses Design and Engineering 0 1,240,000 900,000 900,000 900,000 1,000,000 1,000,000 5,940,000 Construction 0 5,000,000 3,350,000 3,610,000 3,885,000 4,075,000 4,385,000 24,305,000 Total External 0 6,240,000 4,250,000 4,510,000 4,785,000 5,075,000 5,385,000 30,245,000 Total Project Expense 0 6,415,000 4,675,000 4,935,000 5,210,000 5,500,000 5,810,000 32,545,000 REVENUES Revenue Funding Source 412-Street Maintenance Fund 0 6,415,000 4,675,000 4,935,000 5,210,000 5,500,000 5,810,000 32,545,000 Total Revenue Funding 0 6,415,000 4,675,000 4,935,000 5,210,000 5,500,000 5,810,000 32,545,000 Total Revenues 0 6,415,000 4,675,000 4,935,000 5,210,000 5,500,000 5,810,000 32,545,000 City of Tigard • Adopted Budget FY 2025-26 • Page 242 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95027 - Pedestrian and Cyclist Connections Program Project Need:There are missing sections of sidewalks, bike lanes, and difficult crossings located citywide. Project Description: Projects that improve safety for active transportation, which may include sidewalk/bike facilities/pathways/ADA curb ramps, enhanced crosswalk treatments, minor intersection modifications, and school zone improvements. Funds from this program can be used as project match to leverage eligible grants benefitting pedestrians and cyclists. This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact: Minor increased maintenance for small increases in pavement, pedestrian crossings, and sidewalks. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 40,000 40,000 40,000 40,000 40,000 40,000 240,000 Total Internal 0 40,000 40,000 40,000 40,000 40,000 40,000 240,000 External Expenses Design and Engineering 0 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Construction 0 210,000 227,000 245,000 264,000 284,000 305,000 1,535,000 Total External 0 260,000 277,000 295,000 314,000 334,000 355,000 1,835,000 Total Project Expense 0 300,000 317,000 335,000 354,000 374,000 395,000 2,075,000 REVENUES Revenue Funding Source 200 -Gas Tax Fund 0 300,000 317,000 335,000 354,000 374,000 395,000 2,075,000 Total Revenue Funding 0 300,000 317,000 335,000 354,000 374,000 395,000 2,075,000 Total Revenues 0 300,000 317,000 335,000 354,000 374,000 395,000 2,075,000 City of Tigard • Adopted Budget FY 2025-26 • Page 243 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95048 - Roy Rogers Road Project Need: Increased traffic due to River Terrace, South Cooper Mountain, and other area development is driving the need for increased capacity on Roy Rogers Road. Project Description:This project will widen Roy Rogers Road from Scholls Ferry Road to 2,500 feet south of Bull Mountain Road to five vehicle lanes (two lanes in each direction with a center turn lane) and build bicycle lanes and sidewalks along both sides of the road. In addition, it will upgrade the storm drainage system and add streetlights. Project Funding:Washington County is managing the project and providing two-thirds of the total costs through Major Streets Transportation Improvement Program (MSTIP bonding cost-sharing) funding. The city will provide one-third of the total cost funding share. Operations and Maintenance Impact: Significant increase in right-of-way landscaping and stormwater facilities to maintain (county will maintain pavement). Prioritization: Health,Welfare and Safety Total Project Cost: $20,000,000 City of Tigard Cost: $7,378,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 180,000 0 0 0 0 0 0 180,000 Total Internal 180,000 0 0 0 0 0 0 180,000 External Expenses Construction 4,502,000 540,000 540,000 540,000 540,000 536,000 0 7,198,000 Total External 4,502,000 540,000 540,000 540,000 540,000 536,000 0 7,198,000 Total Project Expense 4,682,000 540,000 540,000 540,000 540,000 536,000 0 7,378,000 REVENUES Revenue Funding Source 405 -Transportation Dev Tax 4,682,000 540,000 540,000 540,000 540,000 536,000 0 7,378,000 Total Revenue Funding 4,682,000 540,000 540,000 540,000 540,000 536,000 0 7,378,000 Total Revenues 4,682,000 540,000 540,000 540,000 540,000 536,000 0 7,378,000 City of Tigard • Adopted Budget FY 2025-26 • Page 244 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95054 - Hall Boulevard/Pfaffle Street New Traffic Signal Project Need: Currently drivers can experience difficulty pulling out from Pfaffle Street onto Hall Boulevard especially during the morning and evening commute hours. Congestion has increased with recent development in the area and Hall Boulevard is difficult for pedestrians to cross. Project Description:This project will construct a new traffic signal with appropriate illumination, crosswalks, and lengthening and separation of the turn lanes on Pfaffle Street.The project will be complicated by the proximity to the Hall Boulevard/Highway 217 Bridge and the fact that Hall Boulevard is an Oregon Department of Transportation (ODOT) controlled facility necessitating agency approval and permits. Completion of these improvements will increase safety for vehicles, pedestrians, and cyclists using the intersection or traveling to and from the nearby school, Pacific Highway, and Washington Square Regional Center. In FY 2020-21, Tigard paid ODOT to design and construct a traffic signal footing along with conduit for future fiber optic cable installation.This project is within the limits of the Hall Boulevard overpass replacement that is part of ODOT's OR 217 (OR-10 to OR-99W) project. Operations and Maintenance Impact: Minor increase in funding to county for signal maintenance. Prioritization: Health,Welfare and Safety Total Project Cost: $1,603,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 3,000 20,000 40,000 40,000 0 0 0 103,000 Total Internal 3,000 20,000 40,000 40,000 0 0 0 103,000 External Expenses Design and Engineering 0 80,000 140,000 30,000 0 0 0 250,000 Construction 60,000 0 290,000 600,000 0 0 0 950,000 Contingency 0 0 100,000 200,000 0 0 0 300,000 Total External 60,000 80,000 530,000 830,000 0 0 0 1,500,000 Total Project Expense 63,000 100,000 570,000 870,000 0 0 0 1,603,000 REVENUES Revenue Funding Source 405 -Transportation Dev Tax 0 100,000 570,000 870,000 0 0 0 1,540,000 415 -Transportation SDC 63,000 0 0 0 0 0 0 63,000 Total Revenue Funding 63,000 100,000 570,000 870,000 0 0 0 1,603,000 Total Revenues 63,000 100,000 570,000 870,000 0 0 0 1,603,000 City of Tigard • Adopted Budget FY 2025-26 • Page 245 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95056 - North Dakota Street (Fanno Creek) Bridge Replacement Project Need:The bridge structure has deteriorated and needs to be replaced.There is a lack of bike lanes on the bridge and a wooden walkway on only one side. Project Description:This project will replace the existing bridge with a new bridge wide enough to accommodate pedestrians and cyclists (on both sides) along with motor vehicles. Environmental regulations will require a new bridge to be significantly higher and longer than the current bridge.The project may also reduce flooding over the roadway. Project Funding:The project was selected as part of the Local Bridge Program and includes $3,514,679 of federal funds.The city has applied for $8,000,000 from a Regional Flexible Funds Allocation (RFFA) Grant.The project will be delivered by the Oregon Department of Transportation.The city is obligated to cover all additional costs including budget increases and overages. Operations and Maintenance Impact: Increased pavement area and striping maintenance, reduced bridge maintenance. Prioritization: Health,Welfare and Safety Total Project Cost: $26,395,679 City of Tigard Cost: $14,060,000 To Be Determined: $2,950,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 178,000 40,000 90,000 90,000 90,000 40,000 10,000 538,000 Total Internal 178,000 40,000 90,000 90,000 90,000 40,000 10,000 538,000 External Expenses Land/Right of Way 0 0 0 772,000 0 0 0 772,000 Design and Engineering 646,000 0 785,000 0 0 0 0 1,431,000 Construction 0 0 0 0 6,620,000 0 0 6,620,000 Environmental Compliance 0 0 0 265,000 0 0 0 265,000 Contingency 0 25,000 710,000 610,000 3,895,000 12,000 3,000 5,255,000 Total External 646,000 25,000 1,495,000 1,647,000 10,515,000 12,000 3,000 14,343,000 Total Project Expense 824,000 65,000 1,585,000 1,737,000 10,605,000 52,000 13,000 14,881,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 0 0 0 4,934,000 0 0 4,934,000 206-City Gas Tax Fund 170,000 0 550,000 750,000 400,000 52,000 13,000 1,935,000 415 -Transportation SDC 654,000 65,000 1,035,000 987,000 1,500,000 0 0 4,241,000 To Be Determined 0 0 0 0 2,950,000 0 0 2,950,000 Total Revenue Funding 824,000 65,000 1,585,000 1,737,000 9,784,000 52,000 13,000 14,060,000 Other Revenue Source Prop WA County MSTIP 0 0 0 0 821,000 0 0 821,000 Total Other Revenue 0 0 0 0 821,000 0 0 821,000 Total Revenues 824,000 65,000 1,585,000 1,737,000 10,605,000 52,000 13,000 14,881,000 Project includes federal fundina City of Tigard • Adopted Budget FY 2025-26 • Page 246 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95060 -Tigard Street (Fanno Creek) Bridge Replacement Project Need:The bridge structure has deteriorated and needs to be replaced.There is a lack of bike lanes on the bridge and a wooden walkway only on one side. Project Description: Replace the existing Tigard Street Bridge over Fanno Creek with a new structurally-sound bridge wide enough to accommodate pedestrians and cyclists (on both sides) along with motor vehicles. Environmental regulations will require the new bridge to be significantly higher and longer than the current bridge,which may necessitate some rework of the existing Fanno Creek Trail just west of the bridge.The schedule of this project was moved up to start in Fiscal Year 2020- 21 so the city can be prepared to have construction occur in a time frame that best coordinates with Oregon Department of Transportation's Highway 217 widening project that impacts Hall Boulevard. Operations and Maintenance Impact: Increased pavement area and striping maintenance, reduced bridge maintenance. Prioritization: Health,Welfare and Safety Total Project Cost: $15,086,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 218,000 90,000 90,000 60,000 0 0 0 458,000 Total Internal 218,000 90,000 90,000 60,000 0 0 0 458,000 External Expenses Land/Right of Way 0 25,000 430,000 0 0 0 0 455,000 Design and Engineering 1,202,000 400,000 400,000 950,000 0 0 0 2,952,000 Construction 0 0 1,900,000 6,100,000 0 0 0 8,000,000 Environmental Compliance 1,000 0 45,000 5,000 0 0 0 51,000 Contingency 0 170,000 900,000 2,100,000 0 0 0 3,170,000 Total External 1,203,000 595,000 3,675,000 9,155,000 0 0 0 14,628,000 Total Project Expense 1,421,000 685,000 3,765,000 9,215,000 0 0 0 15,086,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 203,000 0 0 0 0 0 0 203,000 205 -City Gas Tax Fund 533,000 0 0 0 0 0 0 533,000 415 -Transportation SDC 599,000 644,000 3,200,000 7,833,000 0 0 0 12,276,000 500- Sanitary Sewer Fund 0 0 226,000 553,000 0 0 0 779,000 510- Stormwater Fund 77,000 34,000 188,000 460,000 0 0 0 759,000 530-Water Fund 9,000 7,000 151,000 369,000 0 0 0 536,000 Total Revenue Funding 1,421,000 685,000 3,765,000 9,215,000 0 0 0 15,086,000 Total Revenues 1,421,000 685,000 3,765,000 9,215,000 0 0 0 15,086,000 City of Tigard • Adopted Budget FY 2025-26 • Page 247 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95066 -Americans with Disabilities Act Right of Way Program Project Need:The city must implement projects from the Americans with Disabilities Act (ADA)Transition Plan. Project Description:This project will create a program to implement projects from the ADA Transition Plan to provide equal access to public facilities. It will focus on needs in the right-of-way including curb ramps and pedestrian crossing push buttons. Projects will be prioritized based on criteria in the city's 2019 ADA Transition Plan and construction may be coordinated with the annual Pavement Management Program.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact: Little to no impact. Prioritization: Health,Welfare and Safety Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 40,000 75,000 75,000 75,000 75,000 75,000 415,000 Total Internal 0 40,000 75,000 75,000 75,000 75,000 75,000 415,000 External Expenses Design and Engineering 0 60,000 60,000 60,000 60,000 60,000 60,000 360,000 Construction 0 600,000 400,000 430,000 462,000 495,000 530,000 2,917,000 Total External 0 660,000 460,000 490,000 522,000 555,000 590,000 3,277,000 Total Project Expense 0 700,000 535,000 565,000 597,000 630,000 665,000 3,692,000 REVENUES Revenue Funding Source 415 -Transportation SDC 0 700,000 535,000 565,000 597,000 630,000 665,000 3,692,000 Total Revenue Funding 0 700,000 535,000 565,000 597,000 630,000 665,000 3,692,000 Total Revenues 0 700,000 535,000 565,000 597,000 630,000 665,000 3,692,000 City of Tigard • Adopted Budget FY 2025-26 • Page 248 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95067 - Traffic and Transportation System Major Maintenance Program Project Need:The city has a large amount of deferred signal maintenance at the traffic signals it owns and operates. Many of our existing traffic signal components are outdated and replacement parts are not available.This fund will be used to upgrade deficient equipment and improve functionality of our traffic signal system. The implementation of Tigard's Communications Plan will enable a proactive approach to better serve the public through state-of-the-art traffic systems technology.The project will allow the city to work towards having a fully connected traffic signal system to optimize traffic flow/efficiency. In addition, it will allow remote access for ease of trouble shooting and maintenance. Remote access will also improve response time to community member concerns. Project Description: This project provides funding to replace traffic signal equipment that is outdated, poorly operating, or near failure. Work will include items like signal head upgrades, controller cabinets and appurtenances, functionality upgrades such as new controllers and detection for vehicles, cyclists, and pedestrians. Project scope may also include sidewalk and pavement improvements to meet ADA requirements and improve safety. Additionally, this project will provide communications to traffic signals through the installation of radio, cellular, and fiber optic communications. Operations and Maintenance Impact:The upgrades will reduce overall maintenance costs by increasing equipment efficiency. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Internal 0 50,000 50,000 50,000 50,000 50,000 50,000 300,000 External Expenses Design and Engineering 0 50,000 50,000 60,000 70,000 80,000 80,000 390,000 Construction 0 189,000 217,000 225,000 236,000 246,000 267,000 1,380,000 Total External 0 239,000 267,000 285,000 306,000 326,000 347,000 1,770,000 Total Project Expense 0 289,000 317,000 335,000 356,000 376,000 397,000 2,070,000 REVENUES Revenue Funding Source 200 -Gas Tax Fund 0 289,000 317,000 335,000 356,000 376,000 397,000 2,070,000 Total Revenue Funding 0 289,000 317,000 335,000 356,000 376,000 397,000 2,070,000 Total Revenues 0 289,000 317,000 335,000 356,000 376,000 397,000 2,070,000 City of Tigard • Adopted Budget FY 2025-26 • Page 249 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95069 - Bonita/Sequoia Intersection -Traffic Signal Project Need:This is a high-priority safety project.There are traffic issues and a high crash rate at this intersection. Project Description: Construct a traffic signal at the intersection of Bonita Road and Sequoia Parkway and add a bike lane along Bonita Road. Project Funding:Washington County selected this project for Major Streets Transportation Improvement Program (MSTIP) and will provide most of the funding and project implementation. Operations and Maintenance Impact:Will require increased payments to Washington County to maintain an additional signal and a slight cost increase for restriping. Prioritization: Health,Welfare and Safety Total Project Cost: $1,700,838 City of Tigard Cost: $159,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 8,000 50,000 50,000 50,000 0 0 0 158,000 Total Internal 8,000 50,000 50,000 50,000 0 0 0 158,000 External Expenses Design and Engineering 1,000 0 0 0 0 0 0 1,000 Total External 1,000 0 0 0 0 0 0 1,000 Total Project Expense 9,000 50,000 50,000 50,000 0 0 0 159,000 REVENUES Revenue Funding Source 405 -Transportation Dev Tax 9,000 50,000 50,000 50,000 0 0 0 159,000 Total Revenue Funding 9,000 50,000 50,000 50,000 0 0 0 159,000 Total Revenues 9,000 50,000 50,000 50,000 0 0 0 159,000 City of Tigard • Adopted Budget FY 2025-26 • Page 250 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95071 - Murdock Street Sidewalk and Stormwater Improvements Project Need: Murdock Street from 103rd Avenue to James Templeton Elementary School is currently about 22-feet wide. Pedestrians, including school children, typically have to walk in the travel lane. In addition, there is insufficient stormwater infrastructure in the area, leading to regular maintenance issues. Project Description:This project will construct a sidewalk and minor roadway widening where required along one side of the street from 103rd Avenue to Templeton Elementary School.The project will also construct a new storm drainage system. Some additional right-of-way will be necessary and topographic and stormwater drainage issues will add complexity to the project. Upon completion, the project will provide a safer route to and from the school for this neighborhood.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding:The city was awarded $2,000,000 from a Safe Routes to School (SRTS) grant. $1,336,000 will be used on CIP #95076 SRTS Templeton/Twality Improvements.The remaining $664,000 from the grant will be used on this project. Operations and Maintenance Impact: Minor decrease in maintenance cost for stormwater facilities and minor increase in maintenance cost for additional curbed street to sweep. Prioritization: Health,Welfare and Safety Total Project Cost: $4,192,000 City of Tigard Cost: $3,528,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 192,000 60,000 50,000 0 0 0 0 302,000 Total Internal 192,000 60,000 50,000 0 0 0 0 302,000 External Expenses Land/Right of Way 19,000 118,000 0 0 0 0 0 137,000 Design and Engineering 588,000 50,000 30,000 0 0 0 0 668,000 Construction 0 400,000 2,150,000 0 0 0 0 2,550,000 Contingency 0 100,000 435,000 0 0 0 0 535,000 Total External 607,000 668,000 2,615,000 0 0 0 0 3,890,000 Total Project Expense 799,000 728,000 2,665,000 0 0 0 0 4,192,000 REVENUES Revenue Funding Source 205 -City Gas Tax Fund 656,000 473,000 1,747,000 0 0 0 0 2,876,000 510- Stormwater Fund 143,000 109,000 400,000 0 0 0 0 652,000 Total Revenue Funding 799,000 582,000 2,147,000 0 0 0 0 3,528,000 Other Revenue Source SRTS-ODOT Grant 0 146,000 518,000 0 0 0 0 664,000 Total Other Revenue 0 146,000 518,000 0 0 0 0 664,000 Total Revenues 799,000 728,000 2,665,000 0 0 0 0 4,192,000 Dr.,ior+inrluurine forrlornl fu•nilinf City of Tigard • Adopted Budget FY 2025-26 • Page 251 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95074 - McDonald Street (Hall Boulevard to Pacific Highway) Project Need:There is a lack of pedestrian and bicycle infrastructure along this busy arterial that is a key link in the transportation network. Safe crosswalk locations are lacking. Drivers must wait in busy travel lanes to find gaps to make a left turn off McDonald Street, and the intersection with Hall Boulevard needs optimization improvements.This project has been a priority to address multi-model and safety needs for many years.Water system transmission lines are also aging and not built to current standards. Project Description: Study McDonald Street from Pacific Highway to Hall Boulevard to increase safety and promote the complete street design concept. The study will review options for adding sidewalks, bike lanes, multi-use paths, and turn lanes.The project will start with a study phase and follow with the full design and construction.The project will result in enhancements for pedestrians at crosswalks; increased safety for people walking and biking; reduced potential for crashes involving vehicles turning or waiting to turn; intersection improvements at Hall Boulevard; replacement of deteriorating major waterlines in the right-of-way; and some undergrounding of overhead utilities.This project supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact:The study phase will not have an increased cost for operations and maintenance. It is anticipated the study will confirm the need for additional pavement, sidewalks and striping, and additional curbed street to sweep, which will increase cost for maintenance after construction. Prioritization: Health,Welfare and Safety Total Project Cost: $25,925,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 50,000 100,000 100,000 125,000 150,000 150,000 675,000 Total Internal 0 50,000 100,000 100,000 125,000 150,000 150,000 675,000 External Expenses Land/Right of Way 0 0 0 600,000 600,000 0 0 1,200,000 Design and Engineering 0 500,000 1,100,000 1,500,000 700,000 600,000 70,000 4,470,000 Construction 0 0 0 0 6,500,000 6,000,000 2,000,000 14,500,000 Environmental Compliance 0 0 0 0 0 0 100,000 100,000 Contingency 0 50,000 350,000 650,000 1,730,000 1,600,000 600,000 4,980,000 Total External 0 550,000 1,450,000 2,750,000 9,530,000 8,200,000 2,770,000 25,250,000 Total Project Expense 0 600,000 1,550,000 2,850,000 9,655,000 8,350,000 2,920,000 25,925,000 REVENUES Revenue Funding Source 405 -Transportation Dev Tax 0 432,000 1,178,000 2,166,000 7,338,000 6,346,000 2,219,200 19,679,200 411 - Underground Utility 0 12,000 31,000 57,000 193,000 167,000 58,400 518,400 415 -Transportation SDC 0 24,000 0 0 0 0 0 24,000 530-Water Fund 0 132,000 341,000 627,000 2,124,000 1,837,000 642,400 5,703,400 Total Revenue Funding 0 600,000 1,550,000 2,850,000 9,655,000 8,350,000 2,920,000 25,925,000 Total Revenues 0 600,000 1,550,000 2,850,000 9,655,000 8,350,000 2,920,000 25,925,000 City of Tigard • Adopted Budget FY 2025-26 • Page 252 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95076 - SRTS Templeton/Twality Improvements Project Need:The walking and biking routes for pedestrian access to Templeton Elementary School and Twality Middle School along SW Murdock Street, SW 97th Avenue, SW 96th Avenue, and SW Sattler Street are missing sections of sidewalk. Pedestrian crossings along the routes have documented safety concerns with pedestrians and cyclists.The crossings are barriers for students to walk and roll to school due to vehicle speeds,traffic volumes, and the lack of enhanced crossing treatments. Project Description:Two crosswalks will receive safety enhancements including McDonald Street/Omara Street/98th Avenue and Sattler Street/96th Avenue. Sections of missing sidewalk will be constructed on 97th Avenue and Sattler Street, as well as a side path on Murdock Street, and a paved pathway through East Butte Heritage Park.These improvements will create a safe, accessible, and continuous pedestrian network around both Templeton Elementary School and Twality Middle School. Additionally, a pilot program for trail lighting will include various types of lighting fixtures to help inform future trail lighting design in Tigard.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding:The city was awarded $2,000,000 from a Safe Routes to School (SRTS) grant. $1,336,000 will be used on this project.The remaining $664,000 from the grant will be used on Murdock Street (CIP#95071). Operations and Maintenance Impact: Increased cost for maintenance of new pathway, sidewalk, pavement, striping, lighting, and flashing beacons. Prioritization: Health, Welfare and Safety Total Project Cost: $1,891,000 City of Tigard Cost: $555,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 18,000 50,000 50,000 0 0 0 0 118,000 Total Internal 18,000 50,000 50,000 0 0 0 0 118,000 External Expenses Design and Engineering 203,000 100,000 90,000 0 0 0 0 393,000 Construction 0 600,000 525,000 0 0 0 0 1,125,000 Contingency 0 0 255,000 0 0 0 0 255,000 Total External 203,000 700,000 870,000 0 0 0 0 1,773,000 Total Project Expense 221,000 750,000 920,000 0 0 0 0 1,891,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 58,000 198,000 299,000 0 0 0 0 555,000 Total Revenue Funding 58,000 198,000 299,000 0 0 0 0 555,000 Other Revenue Source SRTS-ODOT Grant 163,000 552,000 621,000 0 0 0 0 1,336,000 Total Other Revenue 163,000 552,000 621,000 0 0 0 0 1,336,000 Total Revenues 221,000 750,000 920,000 0 0 0 0 1,891,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 253 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95077 - Greenburg Road (Hall Blvd.to Highway 217) Sidewalks and Bike Lanes Project Need:The segment of SW Greenburg Road between SW Hall Boulevard and Highway 217 is under the jurisdiction of Washington County and classified as an arterial street.The City of Tigard completed a study of Greenburg Road in 2021 which provided recommendations, adopted in the 2040 Transportation System Plan, for improving the street to meet current Complete Street Design Criteria and better serve the community. Project Description:This is a Washington County Major Streets Transportation Improvement Program (MSTIP) funded project to provide a complete street design eliminating sidewalk and bike lane gaps, adding pedestrian lighting and crossing safety improvements, providing protected bike lanes, and creating a more useable space for non-motorized modes while maintaining auto travel capacity. This project will provide safe and comfortable travel for all modes and all users, regardless of age or ability. The project would address deficiencies identified in the Washington County First Mile Last Mile Study, address deficiencies identified in the TriMet Pedestrian Plan and fill significant active transportation infrastructure gaps in the regional pedestrian and bicycle network. Project Funding:Washington County is managing and providing the majority of the funding for this project under the County Major Streets Transportation Improvement Program (MSTIP). Operations and Maintenance Impact:The street is currently under Washington County jurisdiction for maintenance. The city has interest in a jurisdictional transfer of the street,which would result in an increased cost for maintenance due to the Prioritization: Strategic Vision or Community Promise Total Project Cost: $21,795,000 City of Tigard Cost: $895,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 50,000 80,000 80,000 50,000 50,000 25,000 335,000 Total Internal 0 50,000 80,000 80,000 50,000 50,000 25,000 335,000 External Expenses Design and Engineering 0 0 30,000 20,000 10,000 10,000 10,000 80,000 Construction 0 0 0 0 400,000 0 0 400,000 Contingency 0 0 10,000 10,000 50,000 5,000 5,000 80,000 Total External 0 0 40,000 30,000 460,000 15,000 15,000 560,000 Total Project Expense 0 50,000 120,000 110,000 510,000 65,000 40,000 895,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 15,000 37,000 34,000 158,000 20,000 12,000 276,000 530-Water Fund 0 35,000 83,000 76,000 352,000 45,000 28,000 619,000 Total Revenue Funding 0 50,000 120,000 110,000 510,000 65,000 40,000 895,000 Total Revenues 0 50,000 120,000 110,000 510,000 65,000 40,000 895,000 City of Tigard • Adopted Budget FY 2025-26 • Page 254 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95078 - Streetlight Replacement Program Project Need:The City of Tigard has approximately 500 wood laminate streetlight poles that are at the end of their service life and need to be replaced as our maintaining agency has put the city on notice that they can no longer provide maintenance services to lights attached to these poles. Project Description:This program will provide for the replacement of the existing wood laminate streetlight poles with new infrastructure and LED lighting. Operations and Maintenance Impact:This program will reduce the amount of maintenance needed as we are experiencing a rapid increase in the number of poles needing to be replaced as part of the annual operating budgets. Prioritization: Health,Welfare and Safety Total Project Cost: $3,700,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 30,000 50,000 50,000 0 0 0 130,000 Total Internal 0 30,000 50,000 50,000 0 0 0 130,000 External Expenses Design and Engineering 0 75,000 75,000 60,000 0 0 0 210,000 Construction 0 100,000 1,600,000 1,500,000 0 0 0 3,200,000 Contingency 0 0 80,000 80,000 0 0 0 160,000 Total External 0 175,000 1,755,000 1,640,000 0 0 0 3,570,000 Total Project Expense 0 205,000 1,805,000 1,690,000 0 0 0 3,700,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 205,000 1,805,000 1,690,000 0 0 0 3,700,000 Total Revenue Funding 0 205,000 1,805,000 1,690,000 0 0 0 3,700,000 Total Revenues 0 205,000 1,805,000 1,690,000 0 0 0 3,700,000 City of Tigard • Adopted Budget FY 2025-26 • Page 255 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95079 - Safe Streets and Roads for All (SS4A) Action Plan Project Need:The City of Tigard is committed to preventing roadway deaths and serious injuries.The city desires to formalize this commitment by developing a comprehensive Safe Streets and Roads for All (SS4A)Action Plan to guide future capital and programmatic investments focused on transportation safety.Tigard's SS4A Action Plan will support the city's adopted Strategic Plan priorities related to walkability and equity, the city's Complete Streets policy, and the recently adopted 2040 Transportation System Plan (2040 TSP). Project Description:The City of Tigard, in coordination with Oregon Metro,will complete a comprehensive SS4A Action Plan. The plan will include a robust public engagement process. Tigard's SS4A Action Plan will develop a prioritized project list using performance as well as equity-based criteria and systemic risk factors;this combination will ensure Tigard is prioritizing safety-focused projects based on science and empirical evidence and making best use of available funding sources to prevent roadway deaths and serious injuries. Project Funding:The Federal Highway Administration awarded a grant through Metro for $240,000 with a required local match of$60,000.The local match will be split with the Engineering Division and Community Development. Operations and Maintenance Impact: None for the plan. Prioritization: Health,Welfare and Safety Total Project Cost: $416,000 City of Tigard Cost: $176,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 21,000 45,000 25,000 0 0 0 0 91,000 Total Internal 21,000 45,000 25,000 0 0 0 0 91,000 External Expenses Design and Engineering 9,000 200,000 116,000 0 0 0 0 325,000 Total External 9,000 200,000 116,000 0 0 0 0 325,000 Total Project Expense 30,000 245,000 141,000 0 0 0 0 416,000 REVENUES Revenue Funding Source 100-General Fund 9,500 20,500 0 0 0 0 0 30,000 200-Gas Tax Fund 20,500 64,500 61,000 0 0 0 0 146,000 Total Revenue Funding 30,000 85,000 61,000 0 0 0 0 176,000 Other Revenue Source Federal Highway Admin. 0 160,000 80,000 0 0 0 0 240,000 Total Other Revenue 0 160,000 80,000 0 0 0 0 240,000 Total Revenues 30,000 245,000 141,000 0 0 0 0 416,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 256 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95082 - 2045 Transportation System Plan Update Project Need:Tigard is required by state administrative rule to have a current long-range transportation plan, which is typically updated and adopted every five years.The 2040 Transportation System Plan was adopted in Fiscal Year 2021-22. Project Description: For the planned Fiscal Year 2027-28 Transportation System Plan update, incorporate and implement new Climate Friendly and Equitable Communities (CFEC) state administrative rules. Conduct multi-modal transportation analysis and equitable community engagement. Prepare draft plan with updated goals, policies, and projects, hold public meetings and public hearings, and conduct legislative adoption process of the final plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $610,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 10,000 30,000 20,000 0 0 60,000 Total Internal 0 0 10,000 30,000 20,000 0 0 60,000 External Expenses Design and Engineering 0 0 0 420,000 50,000 0 0 470,000 Contingency 0 0 0 50,000 30,000 0 0 80,000 Total External 0 0 0 470,000 80,000 0 0 550,000 Total Project Expense 0 0 10,000 500,000 100,000 0 0 610,000 REVENUES Revenue Funding Source 415 -Transportation SDC 0 0 10,000 500,000 100,000 0 0 610,000 Total Revenue Funding 0 0 10,000 500,000 100,000 0 0 610,000 Total Revenues 0 0 10,000 500,000 100,000 0 0 610,000 City of Tigard • Adopted Budget FY 2025-26 • Page 257 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95083 - Fanno Creek Regional Trail Crossing Safety Improvements Project Need:The Fanno Creek Regional Trail is the major non-motorized trail in Washington County paralleling the 1-5 and Highway 217 corridor.The Fanno Creek trail crossing at SW Hall Boulevard has a history of crashes and near misses related to the trail crossing, sight distance is limited, and the existing pedestrian-activated beacon is non-compliant. The combination of high pedestrian and bicycling activity with a high daily traffic volume and a long crossing distance creates a challenging situation for trail users and requires additional safety features. Project Description: The proposed project would support a safer roadway crossing for non-motorized users at a key location within Tigard. At Hall Boulevard, proposed improvements include the installation of a pedestrian hybrid beacon (PHB), curb extensions, upgraded lighting, improved safety signage and pavement markings. The crossing improvement will contribute to the larger regional trail network and will support the vision statement in Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding: Project delivery is being managed through the Oregon Department of Transportation, who is administering the $1,000,069 Oregon Community Paths (OCP) Grant. Operations and Maintenance Impact:The street is currently under Oregon Department of Transportation (ODOT) jurisdiction for maintenance. The city and ODOT are in the process of working towards a jurisdictional transfer of the Prioritization: Health, Welfare and Safety Total Project Cost: $1,196,069 City of Tigard Cost: $196,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 1,000 50,000 0 0 0 0 51,000 Total Internal 0 1,000 50,000 0 0 0 0 51,000 External Expenses Design and Engineering 0 0 30,000 0 0 0 0 30,000 Construction 0 100,000 0 0 0 0 0 100,000 Contingency 0 0 15,000 0 0 0 0 15,000 Total External 0 100,000 45,000 0 0 0 0 145,000 Total Project Expense 0 101,000 95,000 0 0 0 0 196,000 REVENUES Revenue Funding Source 200 -Gas Tax Fund 0 101,000 95,000 0 0 0 0 196,000 Total Revenue Funding 0 101,000 95,000 0 0 0 0 196,000 Total Revenues 0 101,000 95,000 0 0 0 0 196,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 258 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95084 - SW 95th Avenue/Highway 217 Pedestrian and Bicycle Bridge Refinement Study Project Need:Today, active transportation users in Tigard are limited in their ability to get across Highway 217, the only options are on-street facilities on busy arterial roadways that are not closely spaced.The proposed pedestrian and bicycle bridge over Highway 217 at SW 95th Avenue will provide a fully separated opportunity for active transportation users to cross Highway 217.This project will create a critical off-street link between the Oak Street Multi-Use Trail, the Fanno Creek Regional Trail, the planned Ash Creek Trail, and the planned SW 95th Avenue Neighborhood Greenway. Project Description:This project refinement study will determine the preferred design for a pedestrian/bike bridge over Highway 217 at SW 95th Avenue. The study will consider various alternatives for the bridge related to structure type, footprint, and potential constraints and impacts.This project refinement will assist the city with the identification of a preferred alignment and structure type and development of conceptual design to better inform the city about the construction costs, permitting requirements, and timelines for delivery of construction of the bridge.The project will support the vision statement in Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding: Project delivery is being managed through the Oregon Department of Transportation, who is administering the $268,921 Oregon Community Paths (OCP) Grant. Operations and Maintenance Impact:The study phase will not have an increased cost for operations and maintenance. Prioritization: Strategic Vision or Community Promise Total Project Cost: $368,921 City of Tigard Cost: $100,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 19,000 40,000 0 0 0 0 59,000 Total Internal 0 19,000 40,000 0 0 0 0 59,000 External Expenses Design and Engineering 0 31,000 0 0 0 0 0 31,000 Contingency 0 0 10,000 0 0 0 0 10,000 Total External 0 31,000 10,000 0 0 0 0 41,000 Total Project Expense 0 50,000 50,000 0 0 0 0 100,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 50,000 50,000 0 0 0 0 100,000 Total Revenue Funding 0 50,000 50,000 0 0 0 0 100,000 Total Revenues 0 50,000 50,000 0 0 0 0 100,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 259 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95085 - Wayfinding Signage Installation Plan and Construction Project Need:The Downtown Wayfinding Signage project will help orient visitors to Downtown and direct them to points of interest and to and from surrounding neighborhoods. Project Description:The plan includes a placement map showing the sign types, the number of signs and their locations within the right of way. It will also include the design of signs, including drawings with sufficient detail to obtain a future competitive fabrication bid. Construction documentation, engineering and permitting, fabrication, installation and construction administration costs are to be determined. Project Funding:This project is funded by Town Center Development Agency(Urban Renewal Funding). Operations and Maintenance Impact: If signs are damaged or vandalized, there may be a small amount of maintenance required. Prioritization: Strategic Vision or Community Promise Total Project Cost: $282,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 15,000 0 0 0 0 15,000 Total Internal 0 0 15,000 0 0 0 0 15,000 External Expenses Design and Engineering 42,000 40,000 15,000 0 0 0 0 97,000 Construction 0 0 130,000 0 0 0 0 130,000 Contingency 0 0 40,000 0 0 0 0 40,000 Total External 42,000 40,000 185,000 0 0 0 0 267,000 Total Project Expense 42,000 40,000 200,000 0 0 0 0 282,000 REVENUES Other Revenue Source 940- Urban Ren. Downtown 42,000 40,000 200,000 0 0 0 0 282,000 Total Other Revenue 42,000 40,000 200,000 0 0 0 0 282,000 Total Revenues 42,000 40,000 200,000 0 0 0 0 282,000 City of Tigard • Adopted Budget FY 2025-26 • Page 260 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95086 - 2040 Transportation System Plan SDC Analysis Project Need:The city will engage a consultant to assist with an overall financial model for the Transportation system with a focused lens on the long-term implementation plan.This project will focus on the projects from the 2040 Transportation System Plan, which was adopted in Fiscal Year 2021-22. Project Description:Transportation SDC Analysis and Rate Setting —a consultant will be tasked with an analysis of the city's current Transportation SDC rates and incorporate the new system capital needs with the new system plan and develop revised rates for the near future.The consultant will also help the city determine the appropriate use of both SDC- Improvement and SDC-Reimbursement dollars for individual projects in the system plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $150,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 10,000 0 0 0 0 10,000 Total Internal 0 0 10,000 0 0 0 0 10,000 External Expenses Design and Engineering 0 0 100,000 0 0 0 0 100,000 Contingency 0 0 40,000 0 0 0 0 40,000 Total External 0 0 140,000 0 0 0 0 140,000 Total Project Expense 0 0 150,000 0 0 0 0 150,000 REVENUES Revenue Funding Source 415 -Transportation SDC 0 0 150,000 0 0 0 0 150,000 Total Revenue Funding 0 0 150,000 0 0 0 0 150,000 Total Revenues 0 0 150,000 0 0 0 0 150,000 City of Tigard • Adopted Budget FY 2025-26 • Page 261 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95087 - 2045 Transportation System Plan SDC Analysis Project Need:The last Transportation System Plan SDC Analysis of the projects from the 2040 Transportation System Plan was completed in Fiscal Year 2025-26. The city will engage a consultant to assist with an overall financial model for the Transportation system with a focused lens on the long-term implementation plan.This project will focus on the projects from the 2045 Transportation System Plan, which is expected to be completed in Fiscal Year 2027-28. Project Description:Transportation SDC Analysis and Rate Setting —a consultant will be tasked with an analysis of the city's current Transportation SDC rates and incorporate the new system capital needs with the new system plan and develop revised rates for the near future.The consultant will also help the city determine the appropriate use of both SDC- Improvement and SDC-Reimbursement dollars for individual projects in the system plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $155,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 10,000 0 10,000 Total Internal 0 0 0 0 0 10,000 0 10,000 External Expenses Design and Engineering 0 0 0 0 0 100,000 0 100,000 Contingency 0 0 0 0 0 45,000 0 45,000 Total External 0 0 0 0 0 145,000 0 145,000 Total Project Expense 0 0 0 0 0 155,000 0 155,000 REVENUES Revenue Funding Source 415 -Transportation SDC 0 0 0 0 0 155,000 0 155,000 Total Revenue Funding 0 0 0 0 0 155,000 0 155,000 Total Revenues 0 0 0 0 0 155,000 0 155,000 City of Tigard • Adopted Budget FY 2025-26 • Page 262 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95088 -Tigard Triangle Transportation Improvements Program Project Need:The vision for the Tigard Triangle is for a vibrant and walkable district where people of all ages, abilities and incomes can live and work within walking distance to shops, restaurants and parks per the Tigard Triangle Strategic Plan.The Triangle has the ability to support future growth, but the missing sections of sidewalk and a lack of safe crossings and street lighting create a development barrier. Project Description: Projects that provide a safe and effective multimodal transportation network that provides access to, from, and within the Triangle and support mixed-use and pedestrian-oriented development.These projects may include ADA curb ramps, street lighting, enhanced crosswalk treatments, traffic management tools such as speed cushions, speed tables, raised crossings, and electronic speed feedback signs.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact: Minor increased maintenance for small increases in pavement, pedestrian crossings, and sidewalks. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 20,000 20,000 20,000 20,000 20,000 100,000 Total Internal 0 0 20,000 20,000 20,000 20,000 20,000 100,000 External Expenses Design and Engineering 0 0 30,000 30,000 30,000 30,000 30,000 150,000 Construction 0 0 50,000 50,000 50,000 50,000 50,000 250,000 Total External 0 0 80,000 80,000 80,000 80,000 80,000 400,000 Total Project Expense 0 0 100,000 100,000 100,000 100,000 100,000 500,000 REVENUES Other Revenue Source 945 - Urban Renewal Triangle 0 0 100,000 100,000 100,000 100,000 100,000 500,000 Total Other Revenue 0 0 100,000 100,000 100,000 100,000 100,000 500,000 Total Revenues 0 0 100,000 100,000 100,000 100,000 100,000 500,000 City of Tigard • Adopted Budget FY 2025-26 • Page 263 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95089 - Pedestrian Safety Enhancement on SW Bull Mountain Road and on SW Gaarde Street Project Need:Two locations on SW Bull Mountain Road and one location on SW Gaarde Street lack a safe marked crossing within at least half a mile.The locations on SW Bull Mountain Road would provide a key connection between Elizabeth Price Park, Alberta Rider Elementary, and the neighborhood, while the location on SW Gaarde Street would provide a key connection between Gaarde Christian School and the neighborhood. Both locations have a documented history of a desire from the community for a crossing opportunity. Project Description:The proposed project would fill a demonstrated need to safely travel between key community destinations within Tigard. At SW Bull Mountain Road, proposed improvements include the installation of a flashing beacon, curb extension, upgraded lighting, improved safety signage and pavement markings.At SW Gaarde Street, proposed improvements include the installation of a flashing beacon, pedestrian refuge island, upgraded lighting, improved safety signage and pavement markings.The crossing improvements will support the vision statement in Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding: Project delivery is being managed through the Oregon Department of Transportation, who is administering the $979,200 Oregon All Roads Transportation Safety(ARTS) Grant. Operations and Maintenance Impact: Increased cost for maintenance of new striping, lighting, and flashing beacons. Prioritization: Health, Welfare and Safety Total Project Cost: $1,209,200 City of Tigard Cost: $230,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 50,000 50,000 0 0 0 100,000 Total Internal 0 0 50,000 50,000 0 0 0 100,000 External Expenses Design and Engineering 0 0 110,000 0 0 0 0 110,000 Contingency 0 0 10,000 10,000 0 0 0 20,000 Total External 0 0 120,000 10,000 0 0 0 130,000 Total Project Expense 0 0 170,000 60,000 0 0 0 230,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 0 170,000 60,000 0 0 0 230,000 Total Revenue Funding 0 0 170,000 60,000 0 0 0 230,000 Total Revenues 0 0 170,000 60,000 0 0 0 230,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 264 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95090 - Traffic Calming Program Project Need: Speeding is a significant contributor to roadway deaths and is particularly hazardous to pedestrians. In line with the safe systems approach, Tigard recently implemented a 20 is Plenty program reducing neighborhood speed limits from 25 to 20 mph.The combination of a reduction in regulatory speeds and traffic calming improvements will promote safety and livability in residential neighborhoods.Traffic calming refers to a set of design interventions aimed at slowing or diverting car traffic to improve safety for all road users.Traffic calming supports the livability and vitality of an area by improving non-motorist safety, mobility, and comfort. It encourages more responsible driving and can potentially reduce traffic flow. Project Description:The Traffic Calming Program will implement citywide traffic calming projects based on a comprehensive, prioritized list developed through the planning process that focused on identifying neighborhood traffic issues and concerns. Eligible projects include neighborhood speed and traffic management tools such as speed cushions, speed tables, and electronic speed feedback signs.This program falls under the City's Safe Streets Action Plan, which aims to eliminate traffic deaths and serious injuries using a safe systems approach to prioritize transportation safety. Operations and Maintenance Impact: Minor increased maintenance for small increases in traffic calming devices. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 20,000 30,000 40,000 40,000 40,000 170,000 Total Internal 0 0 20,000 30,000 40,000 40,000 40,000 170,000 External Expenses Design and Engineering 0 0 30,000 40,000 50,000 50,000 50,000 220,000 Construction 0 0 50,000 130,000 210,000 227,000 245,000 862,000 Total External 0 0 80,000 170,000 260,000 277,000 295,000 1,082,000 Total Project Expense 0 0 100,000 200,000 300,000 317,000 335,000 1,252,000 REVENUES Revenue Funding Source 200-Gas Tax Fund 0 0 100,000 200,000 300,000 317,000 335,000 1,252,000 Total Revenue Funding 0 0 100,000 200,000 300,000 317,000 335,000 1,252,000 Total Revenues 0 0 100,000 200,000 300,000 317,000 335,000 1,252,000 City of Tigard • Adopted Budget FY 2025-26 • Page 265 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95092 - Red Rock Creek Trail Highway 217 Pedestrian/Bicycle Bridge Project Refinement Study Project Need:Today, active transportation users in Tigard's Town Center are limited in their ability to cross Highway 217.The only option for crossing Highway 217 between Tigard's urbanizing Downtown and Tigard Triangle districts is along Pacific Highway, a high volume arterial.The proposed pedestrian and bicycle bridge over Highway 217 as part of the planned Red Rock Creek Trail will provide a fully separated opportunity for active transportation users to cross Highway 217.This project will be part of the larger Red Rock Creek regional trail network. Project Description:The Red Rock Creek Trail Alignment Study(March 2024) included implementation measures for each of the segments studied.The Study prioritized refinement for the Highway 217 bridge (Segment C3)to ready the bridge for follow on construction funding applications.The refinement grant would fund a Type Size and Location Report based on the findings in the Alignment Study.The proposed bridge is a critical active transportation link between the Tigard Triangle and Downtown Districts which together comprise the Metro-designated Tigard Town Center.The Red Rock Creek Trail within the Triangle and the connectivity it will provide to downtown with the proposed Highway 217 bridge rated highly in the city's Triangle Equitable Development Strategy. Project Funding:The city is pursuing $628,110 from an OCP Refinement Grant. Project delivery will be managed through the Oregon Department of Transportation.The Red Rock Creek Trail Alignment Study(2024) prioritized refinement for the Highway 217 bridge to ready the bridge for follow on construction funding applications.This OCP grant supports the city's equitable city vision. Operations and Maintenance Impact: None for the study. Prioritization: Strategic Vision or Community Promise Total Project Cost: $800,000 City of Tigard Cost: $0 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 40,000 40,000 0 0 0 80,000 Total Internal 0 0 40,000 40,000 0 0 0 80,000 External Expenses Design and Engineering 0 0 71,890 0 0 0 0 71,890 Contingency 0 0 10,000 10,000 0 0 0 20,000 Total External 0 0 81,890 10,000 0 0 0 91,890 Total Project Expense 0 0 121,890 50,000 0 0 0 171,890 REVENUES Other Revenue Source 945-Urban Renewal Triangle 0 0 50,000 50,000 0 0 0 100,000 WA County MSTIP Op Fund 0 0 71,890 0 0 0 0 71,890 Total Other Revenue 0 0 121,890 50,000 0 0 0 171,890 Total Revenues 0 0 121,890 50,000 0 0 0 171,890 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 266 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95093 - Downtown Transportation Improvements Program Project Need:The vision for downtown Tigard is a vibrant and walkable district where people of all ages, abilities and incomes can live and work within walking distance to shops, restaurants and parks. Project Description: Projects that provide a safe and effective multimodal transportation network that provides access to, from, and within downtown Tigard and support mixed-use and pedestrian-oriented development.These projects may include ADA curb ramps, street lighting, enhanced crosswalk treatments, traffic management tools such as speed cushions, speed tables, raised crossings, and electronic speed feedback signs.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact: Minor increased maintenance for small increases in pavement, pedestrian crossings, and sidewalks. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 10,000 10,000 10,000 10,000 10,000 50,000 Total Internal 0 0 10,000 10,000 10,000 10,000 10,000 50,000 External Expenses Design and Engineering 0 0 10,000 10,000 10,000 10,000 10,000 50,000 Construction 0 0 30,000 30,000 30,000 30,000 30,000 150,000 Total External 0 0 40,000 40,000 40,000 40,000 40,000 200,000 Total Project Expense 0 0 50,000 50,000 50,000 50,000 50,000 250,000 REVENUES Other Revenue Source 940- Urban Ren. Downtown 0 0 50,000 50,000 50,000 50,000 50,000 250,000 Total Other Revenue 0 0 50,000 50,000 50,000 50,000 50,000 250,000 Total Revenues 0 0 50,000 50,000 50,000 50,000 50,000 250,000 City of Tigard • Adopted Budget FY 2025-26 • Page 267 CAPITAL IMPROVEMENT PLAN: TRANSPORTATION 95094 - Fanno Creek Trail Lighting (Downtown Section) Project Need:Adding light fixtures along 0.6 Mile section of Fanno Creek Trail (Main Street to Hall Boulevard). Project Description:Add lights for enhanced trail usability in this heavily used, urban section of the trail.The project will inform design of trail lighting, including identifying the type of lighting fixtures and their location along this section of the trail. Operations and Maintenance Impact: Minor increase for maintenance of trail lighting fixtures. Prioritization: Strategic Vision or Community Promise Total Project Cost: $200,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 5,000 0 0 0 0 5,000 Total Internal 0 0 5,000 0 0 0 0 5,000 External Expenses Construction 0 0 150,000 0 0 0 0 150,000 Contingency 0 0 45,000 0 0 0 0 45,000 Total External 0 0 195,000 0 0 0 0 195,000 Total Project Expense 0 0 200,000 0 0 0 0 200,000 REVENUES Other Revenue Source 940- Urban Ren. Downtown 0 0 200,000 0 0 0 0 200,000 Total Other Revenue 0 0 200,000 0 0 0 0 200,000 Total Revenues 0 0 200,000 0 0 0 0 200,000 City of Tigard • Adopted Budget FY 2025-26 • Page 268 CAPITAL IMPROVEMENT PLAN: PARKS Q -� HART RD 9 i N,AH BLVD < I /Zp GARDEN HOME RD `" Projects 92017,92053,92058,92066,92072,92075,92076,92077,92078 and 92081 are city wide. 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TUALATIN RD 0 v 9 9L O p I d �� rjNES F co NYBERG F T City of Tigard • Adopted Budget FY 2025-26 • Page 269 CAPITAL IMPROVEMENT PLAN: PARKS Project Actual Projected No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 92016 Dirksen Nature Park-Overall 4,531,000 55,000 55,000 55,000 55,000 55,000 55,000 4,861,000 Project 92016-09 Dirksen Nature Park-Small 0 0 260,000 700,000 0 0 0 960,000 Nature Play Area(Parking Area on Tigard St.) 92016-10 Dirksen Nature Park-Multi-Use 0 0 0 0 0 130,000 2,180,000 2,310,000 Sports Field 92017 Tree Canopy Replacement 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 Program 92053 Parks Major Maintenance 0 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000 Program 92058 Cities of Tigard and Tualatin/ 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 Tigard-Tualatin School District Program 92064 Steve Street Park and Trail 156,000 340,000 1,665,000 0 0 0 0 2,161,000 92066 Trail System Plan 129,000 40,000 200,000 0 0 0 0 369,000 92067 Bagan Park 116,000 120,000 534,000 170,000 4,350,000 50,000 0 5,340,000 92068 Cook Family Park Accessible 285,000 330,000 535,000 545,000 0 0 0 1,695,000 Boat Ramp 92071 Lasich Park Property Boat 4,000 0 0 185,000 230,000 695,000 695,000 1,809,000 Launch and Parking Lot 92072 2022 Parks and Recreation 0 0 150,000 0 0 0 0 150,000 System Plan SDC Analysis 92073 Copper Creek/Cook Family 32,000 160,000 270,000 800,000 0 0 0 1,262,000 Park Stream Stabilization 92075 Park and Recreation System 0 0 0 250,000 0 0 0 250,000 Plan Update 92076 Trail System Plan Update 0 0 0 0 0 0 180,000 180,000 92077 Park Property Acquisition for 0 0 0 0 1,000,000 0 0 1,000,000 Underserved Tigard Neighborhoods 92078 Park Design and Construction 0 0 0 0 0 390,000 1,885,000 2,275,000 in Underserved Tigard Neighborhoods 92080 Fanno Creek Trail Bonita Road 0 10,000 652,667 60,000 0 0 0 722,667 to Durham Road Project Development 92081 2027 Parks and Recreation 0 0 0 0 155,000 0 0 155,000 System Plan SDC Analysis 92082 Ash Creek Trail 0 0 110,000 775,000 500,000 2,100,000 2,230,000 5,715,000 97027 Nick Wilson Memorial Plaza 504,000 70,000 40,000 510,000 0 0 0 1,124,000 97028 Tigard Triangle Parks 15,000 3,786,000 0 0 0 0 0 3,801,000 Total Funded 5,772,000 5,636,000 5,296,667 4,950,000 7,226,000 4,393,000 8,235,000 41,508,667 City of Tigard • Adopted Budget FY 2025-26 • Page 270 CAPITAL IMPROVEMENT PLAN: PARKS 92016 - Dirksen Nature Park- Overall Project Project Need: Dirksen Nature Park is a 48-acre community park that is being developed over several years with an emphasis on environmental education and community social activities. Project Description:The majority of the property will remain a natural area, with approximately 35 acres protected under a conservation easement.This part of the project provides budget to apply for grants, oversee coordination between all site construction projects, and create interpretive and wayfinding elements for the park.The priority will be balancing the expanded use of the park for public benefit while restoring and maintaining the unique historic natural features of the site. This project supports the vision statement in Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Operations and Maintenance Impact: Overall, the park will have substantial cost impact and will require additional staff and equipment resources. See details in specific project descriptions. Prioritization: Strategic Vision or Community Promise Total Project Cost: $4,861,000 (Actual costs through Fiscal Year 2023-24 include the purchase of the park) Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 333,000 15,000 15,000 15,000 15,000 15,000 15,000 423,000 Total Internal 333,000 15,000 15,000 15,000 15,000 15,000 15,000 423,000 External Expenses Land/Right of Way 3,638,000 0 0 0 0 0 0 3,638,000 Construction 560,000 40,000 40,000 40,000 40,000 40,000 40,000 800,000 Total External 4,198,000 40,000 40,000 40,000 40,000 40,000 40,000 4,438,000 Total Project Expense 4,531,000 55,000 55,000 55,000 55,000 55,000 55,000 4,861,000 REVENUES Revenue Funding Source 260- Urban Forestry Fund 43,000 0 0 0 0 0 0 43,000 421 - Parks Bond Fund 3,955,000 0 0 0 0 0 0 3,955,000 425 - Parks SDC Fund 489,000 55,000 55,000 55,000 55,000 55,000 55,000 819,000 510- Stormwater Fund 44,000 0 0 0 0 0 0 44,000 Total Revenue Funding 4,531,000 55,000 55,000 55,000 55,000 55,000 55,000 4,861,000 Total Revenues 4,531,000 55,000 55,000 55,000 55,000 55,000 55,000 4,861,000 City of Tigard • Adopted Budget FY 2025-26 • Page 271 CAPITAL IMPROVEMENT PLAN: PARKS 92016-09 - Dirksen Nature Park- Small Nature Play Area (Parking Area on Tigard St.) Project Need:This project will protect Dirksen Nature Park's more sensitive lands by providing one of two active play areas that will allow intensive outdoor play outside of natural resource areas. Project Description: Construct a nature play area adjacent to the off-street parking area on Tigard Street.This small play area is intended to provide an area for younger children to freely play without disturbing the natural features of the park. Located near parking, it will not require a long walk.The play area will include Americans with Disabilities Act (ADA) accessible structures. Operations and Maintenance Impact:Additional cost for maintenance of play features and surfacing. Prioritization: Strategic Vision or Community Promise Total Project Cost: $960,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 35,000 35,000 0 0 0 70,000 Total Internal 0 0 35,000 35,000 0 0 0 70,000 External Expenses Design and Engineering 0 0 75,000 30,000 0 0 0 105,000 Construction 0 0 85,000 450,000 0 0 0 535,000 Contingency 0 0 65,000 185,000 0 0 0 250,000 Total External 0 0 225,000 665,000 0 0 0 890,000 Total Project Expense 0 0 260,000 700,000 0 0 0 960,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 260,000 700,000 0 0 0 960,000 Total Revenue Funding 0 0 260,000 700,000 0 0 0 960,000 Total Revenues 0 0 260,000 700,000 0 0 0 960,000 City of Tigard • Adopted Budget FY 2025-26 • Page 272 CAPITAL IMPROVEMENT PLAN: PARKS 92016-10 - Dirksen Nature Park- Multi-Use Sports Field Project Need:The Tigard demand for sports fields currently exceeds the number of fields available. Unimproved fields provide less service to the public due to impacts from weather because turf conditions that degrade in wet weather and during summer droughts leave the fields unplayable. Project Description:This project improves Dirksen's field by reconditioning soil, providing irrigation, and adding efficient drainage.These field improvements will extend the playable time of the field, increasing usable hours for the public. Operations and Maintenance Impact: Minor increase to Operations and Maintenance to meet higher level of service demand. Prioritization: Strategic Vision or Community Promise Total Project Cost: $2,310,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 30,000 50,000 80,000 Total Internal 0 0 0 0 0 30,000 50,000 80,000 External Expenses Design and Engineering 0 0 0 0 0 70,000 30,000 100,000 Construction 0 0 0 0 0 0 1,450,000 1,450,000 Contingency 0 0 0 0 0 30,000 650,000 680,000 Total External 0 0 0 0 0 100,000 2,130,000 2,230,000 Total Project Expense 0 0 0 0 0 130,000 2,180,000 2,310,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 0 0 130,000 2,180,000 2,310,000 Total Revenue Funding 0 0 0 0 0 130,000 2,180,000 2,310,000 Total Revenues 0 0 0 0 0 130,000 2,180,000 2,310,000 City of Tigard • Adopted Budget FY 2025-26 • Page 273 CAPITAL IMPROVEMENT PLAN: PARKS 92017 - Tree Canopy Replacement Program Project Need: Replaces and adds tree canopy along stream and vegetated corridors, school grounds, streets, or other locations. Project Description:The Tree Canopy Replacement Program is funded by developers who remove trees and pay a fee in lieu of planting required trees.This project plants replacement trees for large trees lost due to damage, disease, and other circumstances including climate and environmental stresses.Trees are planted citywide where additional tree canopy is needed.This also funds the Free Street Tree Program in which Tigard residents may request free tree(s).Throughout the fall and winter,the city will deliver and plant these trees. Funds can be used to maintain plantings during the establishment period when additional care is needed.This project supports action to address resiliency throughout the City of Tigard. Operations and Maintenance Impact: Little or no impact. Prioritization: System Enhancement or Regulatory Requirement Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Design and Engineering 0 75,000 75,000 75,000 75,000 75,000 75,000 450,000 Construction 0 150,000 175,000 175,000 175,000 175,000 175,000 1,025,000 Total External 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 Total Project Expense 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 REVENUES Revenue Funding Source 260- Urban Forestry Fund 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 Total Revenue Funding 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 Total Revenues 0 225,000 250,000 250,000 250,000 250,000 250,000 1,475,000 City of Tigard • Adopted Budget FY 2025-26 • Page 274 CAPITAL IMPROVEMENT PLAN: PARKS 92053 - Parks Major Maintenance Program Project Need:Tigard has more acres of park land per capita than the national average;yet we spend significantly less per acre than average for maintenance.This means Tigard has a backlog of park facilities in need of improvement or replacement. Major items like trail, bridge, or playground replacements and improvements cannot be completed with existing funds. Project Description:This program funds limited parks major maintenance and improvement projects including large-scale technical work and repair.These include replacement or improvement of amenities like trails, bridges, irrigation systems, and buildings. Priority is on urgent repairs, life-safety concerns, and Americans with Disabilities Act (ADA) retrofits. Project Funding:This work is funded from revenue from the citywide Parks Reimbursement System Development Charge. Operations and Maintenance Impact: None. May slightly reduce some ongoing maintenance costs by repairing and replacing older park features. Prioritization: Strategic Vision or Community Promise Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 40,000 40,000 40,000 40,000 40,000 40,000 240,000 Total Internal 0 40,000 40,000 40,000 40,000 40,000 40,000 240,000 External Expenses Design and Engineering 0 60,000 60,000 60,000 60,000 60,000 60,000 360,000 Construction 0 300,000 325,000 350,000 375,000 400,000 425,000 2,175,000 Total External 0 360,000 385,000 410,000 435,000 460,000 485,000 2,535,000 Total Project Expense 0 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000 Total Revenue Funding 0 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000 Total Revenues 0 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000 City of Tigard • Adopted Budget FY 2025-26 • Page 275 CAPITAL IMPROVEMENT PLAN: PARKS 92058 - Cities of Tigard and Tualatin/Tigard-Tualatin School District Program Project Need:The project provides funding for a partnership between the City of Tigard, the City of Tualatin, and the Tigard- Tualatin School District(TTSD) in support of an Intergovernmental Agreement for public use of school property.The partnership allows development of school property with park-like facilities that benefit Tigard citizens. Project Description:The Tigard-Tualatin School District has land that could be developed for shared park uses and the Tigard Park System Plan recommends that the city fund needed improvements on TTSD sites.The developments would benefit Tigard citizens and could include projects such as community gardens, improved playing fields, or accessible pathways connecting neighborhoods. Operations and Maintenance Impact: Increased park maintenance needs for field improvements, community gardens, play/exercise equipment, etc.,varying by site. Prioritization: Strategic Vision or Community Promise Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Design and Engineering 0 20,000 50,000 50,000 50,000 50,000 50,000 270,000 Construction 0 80,000 100,000 150,000 161,000 173,000 185,000 849,000 Total External 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 Total Project Expense 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 Total Revenue Funding 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 Total Revenues 0 100,000 150,000 200,000 211,000 223,000 235,000 1,119,000 City of Tigard • Adopted Budget FY 2025-26 • Page 276 CAPITAL IMPROVEMENT PLAN: PARKS 92064 - Steve Street Park and Trail Project Need:This project involves the design, construction, and installation of a neighborhood park in a location identified in the Park System Plan as an area of the city lacking a park within a ten-minute walk of its residents.This park is being developed ahead of other gap areas to promote equity city-wide as the neighborhood residents are more racially diverse and have a lower income than the City of Tigard as a whole. The property was purchased with funding from the 2010 park bond. The trail through the park will connect small neighborhoods and improve pedestrian access. Project Description:A concept plan was developed for the park in 2014.This project will construct a trail through the park connecting Steve Street and SW 84th Avenue. Development of the park includes a community garden, a play structure, and an open lawn area.The turnaround at the end of 84th Avenue will be improved providing better visibility into the park.This supports the vision statement in the City of Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding: Metro Parks Bond Local Share funds will fund a portion of the project. Operations and Maintenance Impact:Will add a new park and require additional staff and equipment resources. Prioritization: Strategic Vision or Community Promise Total Project Cost: $2,161,000 City of Tigard Cost: $795,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 123,000 60,000 60,000 0 0 0 0 243,000 Total Internal 123,000 60,000 60,000 0 0 0 0 243,000 External Expenses Design and Engineering 33,000 230,000 50,000 0 0 0 0 313,000 Construction 0 0 1,355,000 0 0 0 0 1,355,000 Contingency 0 50,000 200,000 0 0 0 0 250,000 Total External 33,000 280,000 1,605,000 0 0 0 0 1,918,000 Total Project Expense 156,000 340,000 1,665,000 0 0 0 0 2,161,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 130,000 60,000 605,000 0 0 0 0 795,000 Total Revenue Funding 130,000 60,000 605,000 0 0 0 0 795,000 Other Revenue Source Metro Local Share 26,000 280,000 1,060,000 0 0 0 0 1,366,000 Total Other Revenue 26,000 280,000 1,060,000 0 0 0 0 1,366,000 Total Revenues 156,000 340,000 1,665,000 0 0 0 0 2,161,000 City of Tigard • Adopted Budget FY 2025-26 • Page 277 CAPITAL IMPROVEMENT PLAN: PARKS 92066 -Trail System Plan Project Need:The Tigard Trail System Plan was completed in 2011.The trails plan is due to be updated to identify a strategy for trail development within Tigard. Tigard's Trail System Plan will support the city's adopted Strategic Plan priorities related to walkability and equity and will complement the recently adopted Transportation System Plan (2040 TSP) and the recently adopted Tigard Parks and Recreation System Plan. Project Description:The plan update will identify strategies and opportunities for active transportation and recreation in Tigard. It will map improvements for connectivity of the trail system from regional greenway trails to sidewalks, bike lanes, and local trails.The Tigard Trail System Plan will be completed in two phases. Phase 1 will focus on establishing the condition of the existing trail network, as well as trail maintenance and operations. Phase 2 will identify needs and potential improvements, as well as project development and prioritization.The system plan will guide public and private investment in the city's trail network,thereby increasing opportunities for active transportation and recreation in Tigard. Operations and Maintenance Impact: None for plan development. Prioritization: Strategic Vision or Community Promise Total Project Cost: $369,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 52,000 10,000 30,000 0 0 0 0 92,000 Total Internal 52,000 10,000 30,000 0 0 0 0 92,000 External Expenses Design and Engineering 77,000 30,000 150,000 0 0 0 0 257,000 Contingency 0 0 20,000 0 0 0 0 20,000 Total External 77,000 30,000 170,000 0 0 0 0 277,000 Total Project Expense 129,000 40,000 200,000 0 0 0 0 369,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 129,000 40,000 200,000 0 0 0 0 369,000 Total Revenue Funding 129,000 40,000 200,000 0 0 0 0 369,000 Total Revenues 129,000 40,000 200,000 0 0 0 0 369,000 City of Tigard • Adopted Budget FY 2025-26 • Page 278 CAPITAL IMPROVEMENT PLAN: PARKS 92067 - Bagan Park Project Need:This project involves the design, construction, and installation of a neighborhood park off Greenburg Road in an area lacking a park within a ten-minute walk of its residents.This park is being developed ahead of other gap areas to promote equity city-wide as the neighborhood residents are more racially diverse and have a lower income than the City of Tigard as a whole.The property was purchased in 2013 with funding from the 2010 Park Bond.A site plan update will be completed to incorporate a new property that was donated to the city adjacent to the current property. Project Description: Preliminary planning was completed in 2015.The project will complete design, permitting, and construction of the new park and the Ash Creek Trail components. Project Funding: Metro Parks Local Share funds will pay for play areas, seating areas and parking lot. The Metro Community Visioning Grant funds will pay for Ash Creek Trail and associated boardwalks, these will be built on the Bagan Park property. Operations and Maintenance Impact:This new facility will require additional staffing for ongoing operations and maintenance. Prioritization: Strategic Vision or Community Promise Total Project Cost: $5,340,000 City of Tigard Cost: $1,895,844 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 90,000 60,000 60,000 50,000 50,000 50,000 0 360,000 Total Internal 90,000 60,000 60,000 50,000 50,000 50,000 0 360,000 External Expenses Design and Engineering 25,000 45,000 385,000 100,000 100,000 0 0 655,000 Construction 1,000 0 0 0 4,000,000 0 0 4,001,000 Contingency 0 15,000 89,000 20,000 200,000 0 0 324,000 Total External 26,000 60,000 474,000 120,000 4,300,000 0 0 4,980,000 Total Project Expense 116,000 120,000 534,000 170,000 4,350,000 50,000 0 5,340,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 116,000 60,000 167,000 54,000 1,482,000 16,844 0 1,895,844 Total Revenue Funding 116,000 60,000 167,000 54,000 1,482,000 16,844 0 1,895,844 Other Revenue Source Metro Local Share 0 60,000 177,000 56,000 1,435,000 16,156 0 1,744,156 Prop Metro Community Visioning Grant 0 0 190,000 60,000 1,433,000 17,000 0 1,700,000 Total Other Revenue 0 60,000 367,000 116,000 2,868,000 33,156 0 3,444,156 Total Revenues 116,000 120,000 534,000 170,000 4,350,000 50,000 0 5,340,000 City of Tigard • Adopted Budget FY 2025-26 • Page 279 CAPITAL IMPROVEMENT PLAN: PARKS 92068-Cook Family Park Accessible Boat Ramp Project Need:The existing boat ramp and boarding dock was rebuilt in 1997 following the 1996 floods.The boarding docks have aged well beyond useful life and are in need of replacement.There is also a demand for an accessible small craft boat launch. Project Description: Phase 1 of this project will replace the obsolete wooden boarding docks with new technology using an Oregon State Marine Board designed aluminum dock. Phase 2 will install an ADA compliant pathway and an accessible gangway leading to an accessible boarding dock with adaptive hardware. Improvements are expected to be completed in Fiscal Year 2026-27.This project when complete will assist river users of all abilities and/or physical limitations to have improved access to the Tualatin River for paddle craft,fishing, and other river recreation opportunities. Project Funding:The project budget includes assumption of receipt of another Marine Board grant and other grants such as the Oregon Parks and Recreation Regional Trails Program and/or an Oregon Parks and Recreation Local Grant. Operations and Maintenance Impact: Minimal impact to ongoing operations and maintenance. Prioritization:Strategic Vision or Community Promise Total Project Cost: $1,695,000 City of Tigard Cost: $573,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 79,000 50,000 40,000 20,000 0 0 0 189,000 Total Internal 79,000 50,000 40,000 20,000 0 0 0 189,000 External Expenses Design and Engineering 201,000 30,000 15,000 15,000 0 0 0 261,000 Construction 0 250,000 440,000 470,000 0 0 0 1,160,000 Environmental Compliance 5,000 0 0 10,000 0 0 0 15,000 Contingency 0 0 40,000 30,000 0 0 0 70,000 Total External 206,000 280,000 495,000 525,000 0 0 0 1,506,000 Total Project Expense 285,000 330,000 535,000 545,000 0 0 0 1,695,000 REVENUES Revenue Funding Source 425- Parks SDC Fund 207,000 92,000 129,000 145,000 0 0 0 573,000 Total Revenue Funding 207,000 92,000 129,000 145,000 0 0 0 573,000 Other Revenue Source OR State Marine Board - 1 78,000 0 0 0 0 0 0 78,000 OR State Marine Board -2 0 58,800 14,700 0 0 0 0 73,500 OR Dept Fish and Wildlife 0 179,200 41,300 0 0 0 0 220,500 Prop.OPRD Regional Trails 0 0 150,000 0 0 0 0 150,000 Prop.OSMB Grant-3 0 0 0 200,000 0 0 0 200,000 Prop.OPRD Local Grant 0 0 200,000 200,000 0 0 0 400,000 Total Other Revenue 78,000 238,000 406,000 400,000 0 0 0 1,122,000 Total Revenues 285,000 330,000 535,000 545,000 0 0 0 1,695,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 280 CAPITAL IMPROVEMENT PLAN: PARKS 92071 - Lasich Park Property Boat Launch and Parking Lot Project Need: Public use of the Tualatin River has skyrocketed in the last five years and there is significant demand for additional water access points throughout the county.The Lasich Property is located in a stretch of river that has over six river miles without any access.Access here would open up significant recreational opportunity for the public.There is state and local interest in placing access at this location. Project Description:This project will design and construct a river access point and associated parking lot. Project Funding: Project funding is contingent on receipt of an Oregon State Marine Board grant and/or the Oregon Parks and Recreation Regional Trails Program grant. Operations and Maintenance Impact:This project will increase workload for Park's maintenance staff.The access point will likely be seasonal requiring yearly intake and outtake of docking facilities.The area is also likely to require occasional site repair and clean-up of river debris each spring. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,809,000 City of Tigard Cost: $1,167,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 4,000 0 0 25,000 25,000 45,000 45,000 144,000 Total Internal 4,000 0 0 25,000 25,000 45,000 45,000 144,000 External Expenses Design and Engineering 0 0 0 125,000 125,000 10,000 10,000 270,000 Construction 0 0 0 0 0 425,000 425,000 850,000 Environmental Compliance 0 0 0 0 30,000 0 0 30,000 Contingency 0 0 0 35,000 50,000 215,000 215,000 515,000 Total External 0 0 0 160,000 205,000 650,000 650,000 1,665,000 Total Project Expense 4,000 0 0 185,000 230,000 695,000 695,000 1,809,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 4,000 0 0 185,000 148,000 415,000 415,000 1,167,000 Total Revenue Funding 4,000 0 0 185,000 148,000 415,000 415,000 1,167,000 Other Revenue Source Prop.OR State Marine Board 0 0 0 0 82,000 205,000 205,000 492,000 Prop.OPRD Regional Trails 0 0 0 0 0 75,000 75,000 150,000 Total Other Revenue 0 0 0 0 82,000 280,000 280,000 642,000 Total Revenues 4,000 0 0 185,000 230,000 695,000 695,000 1,809,000 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 281 CAPITAL IMPROVEMENT PLAN: PARKS 92072 - 2022 Parks and Recreation System Plan SDC Analysis Project Need:The city will engage a consultant to assist with an overall financial model for the Parks and Recreation program with a focused lens on the long-term implementation plan.This project will focus on the projects from the Parks System Plan, which was adopted in Fiscal Year 2021-22. Project Description: Parks SDC Analysis and Rate Setting—a consultant will be tasked with an analysis of the city's current Parks SDC rates and incorporate the new system capital needs with the new system plan and develop revised rates for the near future.The consultant will also help the city determine the appropriate use of both SDC-Improvement and SDC- Reimbursement dollars for individual projects in the system plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $150,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 10,000 0 0 0 0 10,000 Total Internal 0 0 10,000 0 0 0 0 10,000 External Expenses Design and Engineering 0 0 100,000 0 0 0 0 100,000 Contingency 0 0 40,000 0 0 0 0 40,000 Total External 0 0 140,000 0 0 0 0 140,000 Total Project Expense 0 0 150,000 0 0 0 0 150,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 150,000 0 0 0 0 150,000 Total Revenue Funding 0 0 150,000 0 0 0 0 150,000 Total Revenues 0 0 150,000 0 0 0 0 150,000 City of Tigard • Adopted Budget FY 2025-26 • Page 282 CAPITAL IMPROVEMENT PLAN: PARKS 92073 - Copper Creek/Cook Family Park Stream Stabilization Project Need:The outfall of Copper Creek at the Tualatin River in Cook Family Park has developed severe erosion and is threatening the 108th Trail, a pedestrian bridge, and sanitary infrastructure in the park.The creek has been placed in temporary piping to protect these resources. Project Description:The project will provide design, permitting, and construction of needed stream improvements to stop erosion and to protect existing park assets. Operations and Maintenance Impact:Will result in reduced maintenance. Prioritization: Strategic Vision or Community Promise Total Project Cost: $1,262,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 5,000 25,000 30,000 40,000 0 0 0 100,000 Total Internal 5,000 25,000 30,000 40,000 0 0 0 100,000 External Expenses Design and Engineering 27,000 100,000 85,000 40,000 0 0 0 252,000 Construction 0 0 100,000 450,000 0 0 0 550,000 Environmental Compliance 0 0 0 10,000 0 0 0 10,000 Contingency 0 _35,000 55,000 260,000 0 0 0 350,000 Total External 27,000 135,000 240,000 760,000 0 0 0 1,162,000 Total Project Expense 32,000 160,000 270,000 800,000 0 0 0 1,262,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 10,700 54,000 90,000 267,000 0 0 0 421,700 500- Sanitary Sewer Fund 10,650 53,000 90,000 267,000 0 0 0 420,650 510- Stormwater Fund 10,650 53,000 90,000 266,000 0 0 0 419,650 Total Revenue Funding 32,000 160,000 270,000 800,000 0 0 0 1,262,000 Total Revenues 32,000 160,000 270,000 800,000 0 0 0 1,262,000 City of Tigard • Adopted Budget FY 2025-26 • Page 283 CAPITAL IMPROVEMENT PLAN: PARKS 92075 - Park and Recreation System Plan Update Project Need:The City's Park and Recreation System Plan is due for an update.The current System Plan was adopted in 2022. This will be a five-year update to the 2022 System Plan. The plan is critical to identify, prioritize, and guide parks and trails development across the city through 2032.The plan will be updated to reflect work completed since adoption of the 2022 plan and to respond to the recreational needs of the city. Project Description:The Park and Recreation System Plan Update will examine existing parks system facilities, programs, and services. Community involvement and public input will be a critical component of the process that will help determine the current and future parks and recreation service levels.The updated plan will include work completed since the 2022 plan adoption, and incorporate revisions based on public engagement efforts. Operations and Maintenance Impact: No impact from the plan. Future park improvements will have impacts. Prioritization: Strategic Vision or Community Promise Total Project Cost: $250,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 50,000 0 0 0 50,000 Total Internal 0 0 0 50,000 0 0 0 50,000 External Expenses Design and Engineering 0 0 0 150,000 0 0 0 150,000 Contingency 0 0 0 50,000 0 0 0 50,000 Total External 0 0 0 200,000 0 0 0 200,000 Total Project Expense 0 0 0 250,000 0 0 0 250,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 250,000 0 0 0 250,000 Total Revenue Funding 0 0 0 250,000 0 0 0 250,000 Total Revenues 0 0 0 250,000 0 0 0 250,000 City of Tigard • Adopted Budget FY 2025-26 • Page 284 CAPITAL IMPROVEMENT PLAN: PARKS 92076 -Trail System Plan Update Project Need:The city's Trail System Plan was completed in 2011 and is currently being updated with adoption expected in Fiscal Year 2025-26.This project will be a five-year update to the 2026 System Plan. Project Description:The plan update will identify strategies and opportunities for active transportation and recreation in Tigard. It will map improvements for connectivity of the trail system from regional greenway trails to sidewalks, bike lanes, and local trails.This update will incorporate improvements completed since the adoption of the 2026 System Plan and incorporate public feedback for projects over the next five years and identify additional future needs in the system. Operations and Maintenance Impact: No impact from the plan. Future improvements will have impacts. Prioritization: Strategic Vision or Community Promise Total Project Cost: $180,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 0 40,000 40,000 Total Internal 0 0 0 0 0 0 40,000 40,000 External Expenses Design and Engineering 0 0 0 0 0 0 100,000 100,000 Contingency 0 0 0 0 0 0 40,000 40,000 Total External 0 0 0 0 0 0 140,000 140,000 Total Project Expense 0 0 0 0 0 0 180,000 180,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 0 0 0 180,000 180,000 Total Revenue Funding 0 0 0 0 0 0 180,000 180,000 Total Revenues 0 0 0 0 0 0 180,000 180,000 City of Tigard • Adopted Budget FY 2025-26 • Page 285 CAPITAL IMPROVEMENT PLAN: PARKS 92077 - Park Property Acquisition for Underserved Tigard Neighborhoods Project Need:The 2022 Adopted Parks System Plan established the goal of providing a park within a ten-minute walk of Tigard residents.The city currently serves 66% of its residents.The plan identified underserved areas of the city that will require development of a park to meet this goal. Project Description:This project purchases property within parks deficient neighborhoods to be developed into pocket or neighborhood parks. Operations and Maintenance Impact:The property purchase will result in increased operations and maintenance needs. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $1,000,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 35,000 0 0 35,000 Total Internal 0 0 0 0 35,000 0 0 35,000 External Expenses Land/Right of Way 0 0 0 0 665,000 0 0 665,000 Design and Engineering 0 0 0 0 275,000 0 0 275,000 Contingency 0 0 0 0 25,000 0 0 25,000 Total External 0 0 0 0 965,000 0 0 965,000 Total Project Expense 0 0 0 0 1,000,000 0 0 1,000,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 0 1,000,000 0 0 1,000,000 Total Revenue Funding 0 0 0 0 1,000,000 0 0 1,000,000 Total Revenues 0 0 0 0 1,000,000 0 0 1,000,000 City of Tigard • Adopted Budget FY 2025-26 • Page 286 CAPITAL IMPROVEMENT PLAN: PARKS 92078 - Park Design and Construction in Underserved Tigard Neighborhoods Project Need:The 2022 Adopted Parks System Plan established the goal of providing a park within a ten-minute walk of Tigard residents.The city currently serves 66% of its residents.The plan identified underserved areas of the city that will require development of a park to meet this goal. Project Description:This project designs and constructs neighborhood and pocket parks within parks deficient neighborhoods. Operations and Maintenance Impact:The construction of new parks will increase maintenance and operational expenses. Prioritization: Strategic Vision or Community Promise (Equity) Total Project Cost: $2,275,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 0 40,000 40,000 80,000 Total Internal 0 0 0 0 0 40,000 40,000 80,000 External Expenses Design and Engineering 0 0 0 0 0 300,000 100,000 400,000 Construction 0 0 0 0 0 0 1,500,000 1,500,000 Contingency 0 0 0 0 0 50,000 245,000 295,000 Total External 0 0 0 0 0 350,000 1,845,000 2,195,000 Total Project Expense 0 0 0 0 0 390,000 1,885,000 2,275,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 0 0 390,000 1,885,000 2,275,000 Total Revenue Funding 0 0 0 0 0 390,000 1,885,000 2,275,000 Total Revenues 0 0 0 0 0 390,000 1,885,000 2,275,000 City of Tigard • Adopted Budget FY 2025-26 • Page 287 CAPITAL IMPROVEMENT PLAN: PARKS 92080 - Fanno Creek Trail Bonita Road to Durham Road Project Development Project Need:The Fanno Creek Trail is the major non-motorized trail in Washington County paralleling the 1-5 and Highway 217 corridor.After completion of the Fanno Creek Trail Connections project,there remains one incomplete segment along the 15-mile route from Bonita Road to Durham Road.A siting study was completed in 2021 which identified the preferred route for the trail.The next step is to complete a project development phase,which will build off of the recently completed Fanno Creek Trail Alignment Study: Bonita Road to the Tualatin River. Project Description:The proposed project will provide critical site analysis to prepare for funding, easement acquisition, design, and construction of the most technically challenging trail gap from Bonita Road to Durham Road. Completion of this critical gap will contribute to the larger regional trail network and it will support the vision statement in Tigard's Strategic Plan: "Tigard: an equitable community that is walkable, healthy, and accessible for everyone." Project Funding: Project delivery is being managed through the Oregon Department of Transportation,who is administering the $1,509,705 Regional Flexible Funds Allocation (RFFA) grant.The city was also awarded $172,792 from the MSTIP Opportunity Fund. Operations and Maintenance Impact: No impact from the study. Future trail construction will have impact. Prioritization: Strategic Vision or Community Promise Total Project Cost: $2,232,372 City of Tigard Cost: $549,875 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 10,000 80,000 50,000 0 0 0 140,000 Total Internal 0 10,000 80,000 50,000 0 0 0 140,000 External Expenses Design and Engineering 0 0 472,667 0 0 0 0 472,667 Contingency 0 0 100,000 10,000 0 0 0 110,000 Total External 0 0 572,667 10,000 0 0 0 582,667 Total Project Expense 0 10,000 652,667 60,000 0 0 0 722,667 REVENUES Revenue Funding Source 415 -Transportation SDC 0 5,000 239,938 30,000 0 0 0 274,938 425 - Parks SDC Fund 0 5,000 239,937 30,000 0 0 0 274,937 Total Revenue Funding 0 10,000 479,875 60,000 0 0 0 549,875 Other Revenue Source WA County MSTIP 0 0 172,792 0 0 0 0 172,792 Total Other Revenue 0 0 172,792 0 0 0 0 172,792 Total Revenues 0 10,000 652,667 60,000 0 0 0 722,667 Project includes federal funding City of Tigard • Adopted Budget FY 2025-26 • Page 288 CAPITAL IMPROVEMENT PLAN: PARKS 92081 - 2027 Parks and Recreation System Plan SDC Analysis Project Need:The city will engage a consultant to assist with an overall financial model for the Parks and Recreation program with a focused lens on the long-term implementation plan.This project will focus on the projects from the Parks System Plan, which is scheduled to be completed in Fiscal Year 2026-27. Project Description: Parks SDC Analysis and Rate Setting—a consultant will be tasked with an analysis of the city's current Parks SDC rates and incorporate the new system capital needs with the new system plan and develop revised rates for the near future.The consultant will also help the city determine the appropriate use of both SDC-Improvement and SDC- Reimbursement dollars for individual projects in the system plan. Operations and Maintenance Impact: None. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $155,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 10,000 0 0 10,000 Total Internal 0 0 0 0 10,000 0 0 10,000 External Expenses Design and Engineering 0 0 0 0 100,000 0 0 100,000 Contingency 0 0 0 0 45,000 0 0 45,000 Total External 0 0 0 0 145,000 0 0 145,000 Total Project Expense 0 0 0 0 155,000 0 0 155,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 0 0 155,000 0 0 155,000 Total Revenue Funding 0 0 0 0 155,000 0 0 155,000 Total Revenues 0 0 0 0 155,000 0 0 155,000 City of Tigard • Adopted Budget FY 2025-26 • Page 289 CAPITAL IMPROVEMENT PLAN: PARKS 92082 -Ash Creek Trail Project Need:The Washington Square Regional Center Plan identifies scattered neighborhood parks to serve the area that are linked together by a ped/bike friendly loop.This project creates the southern link of that loop. The Trails System Plan identifies a trail that would connect the Metzger Neighborhood and WSRC to Fanno Creek and Heritage Trails.This critical link provides non-motorized off-road access to employment centers in Beaverton and Tualatin, access to downtown Tigard and the Tigard Public Library, and safe access to both Fowler Middle School and eventually Tigard High School. Project Description:The project will acquire approximately 22 acres of wetland associated with Ash Creek. The wetland will be restored by Clean Water Services and owned by the City of Tigard. A trail/boardwalk will be installed over the top of a new Clean Water Services sanitary interceptor. Both the pipe and trail will be located along the northern boundary of the wetland on the east side of Highway 217 and will continue in Bagan Park on the west side of Highway 217. A sidewalk connection along 95th Avenue will link to Oak Street. Project Funding:The project is proposed to be funded by a Metro Community Vision Grant. Required matching funds for the grant will be $14.3 million from the installation of a new Ash Creek sanitary sewer being installed by Clean Water Services. The proposed Community Visioning Grant is $7.15 million, $1.7 million will move to CIP 92067 Bagan Park.Tigard will pay for the City's internal time and will take over long-term ownership of the new trail/boardwalk. The private partners will donate land and construct the sidewalk along 95th Avenue to Oak Street, providing additional project match. Operations and Maintenance Impact: Minimal impact to maintain the new trail and boardwalk. Prioritization: Strategic Vision or Community Promise Total Project Cost: $5,715,000 City of Tigard Cost: $265,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 60,000 75,000 50,000 50,000 50,000 285,000 Total Internal 0 0 60,000 75,000 50,000 50,000 50,000 285,000 External Expenses Land/Right of Way 0 0 40,000 0 0 0 0 40,000 Design and Engineering 0 0 0 650,000 400,000 0 0 1,050,000 Construction 0 0 0 0 0 1,500,000 1,180,000 2,680,000 Contingency 0 0 10,000 50,000 50,000 550,000 1,000,000 1,660,000 Total External 0 0 50,000 700,000 450,000 2,050,000 2,180,000 5,430,000 Total Project Expense 0 0 110,000 775,000 500,000 2,100,000 2,230,000 5,715,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 0 60,000 25,000 50,000 60,000 70,000 265,000 Total Revenue Funding 0 0 60,000 25,000 50,000 60,000 70,000 265,000 Other Revenue Source Prop Metro Community Visioning Grant 0 0 50,000 750,000 450,000 2,040,000 2,160,000 5,450,000 Total Other Revenue 0 0 50,000 750,000 450,000 2,040,000 2,160,000 5,450,000 Total Revenues 0 0 110,000 775,000 500,000 2,100,000 2,230,000 5,715,000 City of Tigard • Adopted Budget FY 2025-26 • Page 290 CAPITAL IMPROVEMENT PLAN: PARKS 97027 - Nick Wilson Memorial Plaza Project Need: Improvements to the area where the Fanno Creek Trail crosses Main Street will provide better access to the recreational resources of the creek and trail. Project Description:These improvements could include a public space, an improved crossing of Main Street, and new decorative bridge railings. Operations and Maintenance Impact:A new public space will require additional staff and equipment resources. Prioritization: Strategic Vision or Community Promise Total Project Cost: $1,124,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 6,000 10,000 5,000 10,000 0 0 0 31,000 Total Internal 6,000 10,000 5,000 10,000 0 0 0 31,000 External Expenses Land/Right of Way 323,000 0 0 0 0 0 0 323,000 Design and Engineering 175,000 60,000 30,000 75,000 0 0 0 340,000 Construction 0 0 0 250,000 0 0 0 250,000 Environmental Compliance 0 0 0 40,000 0 0 0 40,000 Contingency 0 0 5,000 135,000 0 0 0 140,000 Total External 498,000 60,000 35,000 500,000 0 0 0 1,093,000 Total Project Expense 504,000 70,000 40,000 510,000 0 0 0 1,124,000 REVENUES Other Revenue Source 940- Urban Ren. Downtown 504,000 70,000 40,000 510,000 0 0 0 1,124,000 Total Other Revenue 504,000 70,000 40,000 510,000 0 0 0 1,124,000 Total Revenues 504,000 70,000 40,000 510,000 0 0 0 1,124,000 City of Tigard • Adopted Budget FY 2025-26 • Page 291 CAPITAL IMPROVEMENT PLAN: PARKS 97028 -Tigard Triangle Parks Project Need:The Tigard Triangle currently has no park land.As more residents move into the Triangle area, parks and open space will be essential. Project Description:Acquire park land in the Tigard Triangle.This was ranked as a near-term priority in A New Tigard Triangle: Planning for Equitable Development Implementation Strategy. Operations and Maintenance Impact: Minor impact for low-level maintenance of purchased, undeveloped lands.There will be significant impact if the park is developed. Prioritization: Strategic Vision or Community Promise Total Project Cost: $3,801,000 City of Tigard Cost: $800,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Land/Right of Way 15,000 3,786,000 0 0 0 0 0 3,801,000 Total External 15,000 3,786,000 0 0 0 0 0 3,801,000 Total Project Expense 15,000 3,786,000 0 0 0 0 0 3,801,000 REVENUES Revenue Funding Source 425 - Parks SDC Fund 0 800,000 0 0 0 0 0 800,000 Total Revenue Funding 0 800,000 0 0 0 0 0 800,000 Other Revenue Source 945 - Urban Renewal Triangle 15,000 2,986,000 0 0 0 0 0 3,001,000 Total Other Revenue 15,000 2,986,000 0 0 0 0 0 3,001,000 Total Revenues 15,000 3,786,000 0 0 0 0 0 3,801,000 City of Tigard • Adopted Budget FY 2025-26 • Page 292 CAPITAL IMPROVEMENT PLAN: FACILITIES HART RD m K,AH BLVD ZO GARDEN HOME RD •(�O Projects 91034 and 91035 are city wide. y` �J� CO Q 3P) y • 1 2 z v~i ° • gpN PO BROCKMAN ST U 0‘' O KEMMER RD m w > > et y0 _ F Greenway Crescent Opp W o W'RD Park Grove > , ®Cemetery O — \ _ W_ Q J Q W 00T J. 41 n CO [ 7 \ / Ch •ili115:MQUTL/-� > WpLNUT .L-.� :S1 rr� vCk w i hIlk,/i ..`.2 'ArkwRD Fonno j', Creek Park_ '‘.1r."111 2 191029 $ �? GAARDE ST GAARDE ST MCDONALD-ST I @ K'AY /// w / 91024 \ > MEADOWS RD O BULL MOUNTAIN RD 9102G BONITA RD Z >- re 91033 0 i z re a • m OR N 7-'-' 2 4 BEEF BEND RD DURHAM RD 4 _LL aY W a O z yj O Q m us I CO W _ a Is* TUALATIN RD j V 9L 0 _p, 0 . E t .N.. / , 1 . � ONES W. m NYBERG ST City of Tigard • Adopted Budget FY 2025-26 • Page 293 CAPITAL IMPROVEMENT PLAN: FACILITIES Actual Projected Project No. Project Name through 2024 2025 2026 2027 2028 2029 2030 Project Total 91024 Library HVAC System 752,000 730,000 3,225,000 0 0 0 0 4,707,000 91026 Library Roof Replacement 0 0 1,800,000 0 0 0 0 1,800,000 91029 City Facilities Modernization- 15,248,000 1,000,000 4,000,000 0 0 0 0 20,248,000 Public Works and Police 91033 Library Lighting-LED Upgrade 0 0 0 1,190,000 0 0 0 1,190,000 91034 Facilities System Plan 0 0 290,000 0 0 0 0 290,000 91035 Citywide HVAC Control System 0 0 0 0 1,250,000 0 0 1,250,000 Upgrade Total Funded 16,000,000 1,730,000 9,315,000 1,190,000 1,250,000 0 0 29,485,000 City of Tigard • Adopted Budget FY 2025-26 • Page 294 CAPITAL IMPROVEMENT PLAN: FACILITIES 91024 - Library HVAC System Project Need:The Tigard Library, built in 2004, has two hot water boilers for heating and three roof top air handler units (RTUs) to cool the first and second floors and auditorium area. Several system failures in the past few years challenge the system's reliability.These include compressor and motor failures, as well as failures of the equipment that regulates temperature and air flow during warm weather when the library is unable to provide cool, comfortable temperatures to patrons and serve as a cooling center for the Tigard community.The current system, as designed, is inadequate to handle temperatures above 85°. Project Description:An engineering review completed in 2021 confirmed that the system has reached the end of its useful life.The recommendation is a complete redesign that would provide adequate cooling for the next 20 years; replacing the RTUs with the addition of an air-cooled chiller to ensure adequate cooling.The primary benefits include cooling derived from air cooling as opposed to refrigerant which makes the system more environmentally friendly throughout its life, and the ability to control or ramp up or down depending on the cooling load. Operations and Maintenance Impact: Replacement of the existing system will result in a reduction of ongoing maintenance costs caused by repairing the older system. Prioritization: Health,Welfare and Safety Total Project Cost: $4,707,000 City of Tigard Cost: $4,577,912 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Design and Engineering 87,000 30,000 25,000 0 0 0 0 142,000 Construction 665,000 600,000 2,900,000 0 0 0 0 4,165,000 Contingency 0 100,000 300,000 0 0 0 0 400,000 Total External 752,000 730,000 3,225,000 0 0 0 0 4,707,000 Total Project Expense 752,000 730,000 3,225,000 0 0 0 0 4,707,000 REVENUES Revenue Funding Source 100-General Fund 752,000 230,000 2,552,912 0 0 0 0 3,534,912 615 - Facilities ISF 0 120,000 323,000 0 0 0 0 443,000 980- Library Fund 0 380,000 220,000 0 0 0 0 600,000 Total Revenue Funding 752,000 730,000 3,095,912 0 0 0 0 4,577,912 Other Revenue Source Energy Trust of Oregon 0 0 129,088 0 0 0 0 129,088 Total Other Revenue 0 0 129,088 0 0 0 0 129,088 Total Revenues 752,000 730,000 3,225,000 0 0 0 0 4,707,000 City of Tigard • Adopted Budget FY 2025-26 • Page 295 CAPITAL IMPROVEMENT PLAN: FACILITIES 91026 - Library Roof Replacement Project Need:The 2016 Facilities Condition Assessment identified the life span of the Thermoplastic Polyolefin (TPO) membrane library roofing to be 20 years.The roof was forecast to be replaced in 2020, but preventive maintenance measures have extended this forecast to Fiscal Year 2025-26.The TPO roof surface is a membrane type surface and is prone to failure once the surface reaches the end of its service life.Any leaks could have catastrophic consequences to the contents of the building and building structure. Project Description: Replace the library roof with a new roof. Cost escalations have been factored into this request, but the market is volatile, and the actual cost will not be identified until the project is bid closer to the start of construction. It should be noted that the Library HVAC System (CIP#91024)will affect the timing and commencement of this Roof Replacement project. It is anticipated that the roof work will proceed after the HVAC project is complete, but discussion with the roofing consultant have indicated that it may be feasible to have it installed prior to the HVAC system replacement work. Operations and Maintenance Impact:This project will result in reduced maintenance needs until the replaced roof nears the end of its estimated life. Prioritization: System Enhancement or Regulatory Requirement Total Project Cost: $1,800,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Construction 0 0 1,500,000 0 0 0 0 1,500,000 Contingency 0 0 300,000 0 0 0 0 300,000 Total External 0 0 1,800,000 0 0 0 0 1,800,000 Total Project Expense 0 0 1,800,000 0 0 0 0 1,800,000 REVENUES Revenue Funding Source 100-General Fund 0 0 1,024,000 0 0 0 0 1,024,000 615 - Facilities ISF 0 0 776,000 0 0 0 0 776,000 Total Revenue Funding 0 0 1,800,000 0 0 0 0 1,800,000 Total Revenues 0 0 1,800,000 0 0 0 0 1,800,000 City of Tigard • Adopted Budget FY 2025-26 • Page 296 CAPITAL IMPROVEMENT PLAN: FACILITIES 91029 - City Facilities Modernization - Public Works and Police - Phase 1 Project Need: For years, Tigard has faced a serious challenge: facilities are aging, seismically unsafe, overcrowded, and too costly to Tigard taxpayers to rehabilitate.This includes buildings for Public Works, Police, and our Emergency Operations Center.The current Public Works building, which initially housed the Tigard Water District, is 30 years old.The existing Public Works site is approximately 3.0 acres and recent studies concluded Public Works required a minimum of 8.0 acres to serve our growing community.The need for a modern, resilient Police facility has been recognized by the city for many years.The Police Department currently has space in three different buildings. In 2020, the most current needs assessment was completed; it assumed that a facility would come online in 2024 and allowed for 20-year growth,to meet the needs of a growing community.The study recommended a police facility of 49,654 square feet on 1.71 acres. Project Description:This project includes the purchase of the land as well as the preliminary design of a climate-resilient building for a new Public Works Facility and Police Department. It is anticipated efficiencies can be achieved by combining the two departments on one 9.5-acre site. The building will house and serve as the operations and maintenance center for Water, Sewer, Storm, Parks and Recreation, Streets, Engineering, Public Works Administration, Fleet and Facility functions, and the Police Department.This building will also function as the Emergency Operations Center and host the field staff, equipment, and materials needed to respond to emergencies.As more information becomes available, this project may be updated to include Construction in later years. Operations and Maintenance Impact:A new modern, efficient, and resilient public facility will have significantly lower operations and maintenance impacts each year from what is currently required across all of the existing Police and Public Works facilities.An increase in Operations and Maintenance will be realized initially until the older facilities are replaced as they will need to be maintained concurrently with the new buildings. Prioritization: Strategic Vision or Community Promise Total Project Cost: $20,248,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES External Expenses Land/Right of Way 15,120,000 0 0 0 0 0 0 15,120,000 Design and Engineering 128,000 800,000 3,700,000 0 0 0 0 4,628,000 Contingency 0 200,000 300,000 0 0 0 0 500,000 Total External 15,248,000 1,000,000 4,000,000 0 0 0 0 20,248,000 Total Project Expense 15,248,000 1,000,000 4,000,000 0 0 0 0 20,248,000 REVENUES Revenue Funding Source 100-General Fund 0 150,000 2,000,000 0 0 0 0 2,150,000 200-Gas Tax Fund 0 110,000 0 0 0 0 0 110,000 500- Sanitary Sewer Fund 999,000 120,000 2,000,000 0 0 0 0 3,119,000 530-Water Fund 11,748,000 120,000 0 0 0 0 0 11,868,000 640- PW Engineering Fund 2,501,000 0 0 0 0 0 0 2,501,000 615 - Facilities ISF 0 500,000 0 0 0 0 0 500,000 Total Revenue Funding 15,248,000 1,000,000 4,000,000 0 0 0 0 20,248,000 Total Revenues 15,248,000 1,000,000 4,000,000 0 0 0 0 20,248,000 City of Tigard • Adopted Budget FY 2025-26 • Page 297 CAPITAL IMPROVEMENT PLAN: FACILITIES 91033 - Library Lighting - LED Upgrade Project Need:The majority of lighting within the Tigard Library utilizes compact fluorescent lamps (CFLs) and specialty fixtures which are no longer readily available. As of January 1, 2025, CFL bulbs will no longer be manufactured. The CFLs also have ballasts that frequently fail and are a regular replacement item to keep the lights operational.The CFL ballasts are expensive and difficult to recycle. Project Description:Work will entail removal of the CFLs and the retrofit/replacement of the fixtures to accommodate LED type lighting.This project will contribute to the city's strategic vision to prioritize energy efficiency. Operations and Maintenance Impact:This project will reduce current maintenance and operational costs by decreasing the amount of time needed to address failing CFL lighting. LED lighting typically has longer service hour spans and is more energy efficient. Prioritization: Strategic Vision or Community Promise Total Project Cost: $1,190,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 50,000 0 0 0 50,000 Total Internal 0 0 0 50,000 0 0 0 50,000 External Expenses Construction 0 0 0 950,000 0 0 0 950,000 Contingency 0 0 0 190,000 0 0 0 190,000 Total External 0 0 0 1,140,000 0 0 0 1,140,000 Total Project Expense 0 0 0 1,190,000 0 0 0 1,190,000 REVENUES Revenue Funding Source 100-General Fund 0 0 0 440,300 0 0 0 440,300 615 - Facilities ISF 0 0 0 749,700 0 0 0 749,700 Total Revenue Funding 0 0 0 1,190,000 0 0 0 1,190,000 Total Revenues 0 0 0 1,190,000 0 0 0 1,190,000 City of Tigard • Adopted Budget FY 2025-26 • Page 298 CAPITAL IMPROVEMENT PLAN: FACILITIES 91034 - Facilities System Plan Project Need:The city currently lacks a Facilities System Plan for the effective management and forecasting needs of the city's aging facilities. Project Description:A Facilities System Plan would be a comprehensive strategic document that outlines a long-term vision for the development, maintenance, and improvement of all of the city's facilities.This includes aligning its physical assets, operations, and performance with the city's overall goals, by assessing current conditions; identifying future needs; and prioritizing capital improvements to be made over time: essentially acting as a roadmap for managing the city's physical infrastructure effectively. The project should allow city management to efficiently allocate building space to meet current and future needs, maximizing the functionality of the facility.The plan will incorporate environmentally friendly practices and technologies into the facility's design and operation to reduce energy consumption and carbon footprint and will provide for stakeholder engagement in the planning and implementation process to gather feedback and ensure alignment with the city's staff and community needs. Operations and Maintenance Impact:The project will provide a guidance document for how operations and maintenance management staff would manage the city's facility physical infrastructure effectively. Prioritization: Strategic Vision or Community Promise Total Project Cost: $290,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 50,000 0 0 0 0 50,000 Total Internal 0 0 50,000 0 0 0 0 50,000 External Expenses Design and Engineering 0 0 200,000 0 0 0 0 200,000 Contingency 0 0 40,000 0 0 0 0 40,000 Total External 0 0 240,000 0 0 0 0 240,000 Total Project Expense 0 0 290,000 0 0 0 0 290,000 REVENUES Revenue Funding Source 650- Fleet and Facilities Fund 0 0 290,000 0 0 0 0 290,000 Total Revenue Funding 0 0 290,000 0 0 0 0 290,000 Total Revenues 0 0 290,000 0 0 0 0 290,000 City of Tigard • Adopted Budget FY 2025-26 • Page 299 CAPITAL IMPROVEMENT PLAN: FACILITIES 91035 - Citywide HVAC Control System Upgrade Project Need:The city's facilities HVAC controls are becoming obsolete and beginning in 2024 are not being supported by their manufacturer (Carrier®). Replacement parts are not being manufactured either by Carrier® or other"off-brand" vendors and are becoming harder if not impossible to obtain. City facility maintenance staff would prefer to stay with Carrier® branded controls to match the system components manufacturer instead of utilizing "generic" controls.The updated controls will utilize "smart" technology which will result in the HVAC systems being operated more efficiently. Project Description:This project would retrofit/replace the outdated/obsolete HVAC controls at all of the city's facilities that have HVAC systems. Project Funding:The city is currently working with Energy Trust of Oregon to facilitate receiving any savings or rebates that may be available to offset the cost of the project. Operations and Maintenance Impact:The project would reduce the amount of facilities operations labor in addressing failing controls and trying to find scarce or obsolete replacement parts. It would also incorporate more energy efficient HVAC system operation. Prioritization: Strategic Vision or Community Promise Total Project Cost: $1,250,000 Actual through Projected Project 2024 2025 2026 2027 2028 2029 2030 Total EXPENSES Internal Expenses Project Management 0 0 0 0 50,000 0 0 50,000 Total Internal 0 0 0 0 50,000 0 0 50,000 External Expenses Design and Engineering 0 0 0 0 100,000 0 0 100,000 Construction 0 0 0 0 900,000 0 0 900,000 Contingency 0 0 0 0 200,000 0 0 200,000 Total External 0 0 0 0 1,200,000 0 0 1,200,000 Total Project Expense 0 0 0 0 1,250,000 0 0 1,250,000 REVENUES Revenue Funding Source 100-General Fund 0 0 0 0 1,250,000 0 0 1,250,000 Total Revenue Funding 0 0 0 0 1,250,000 0 0 1,250,000 Other Revenue Source Prop Energy Trust of Oregon 0 0 0 0 0 0 0 0 Total Other Revenue 0 0 0 0 0 0 0 0 Total Revenues 0 0 0 0 1,250,000 0 0 1,250,000 City of Tigard • Adopted Budget FY 2025-26 • Page 300 BUDGET SUMMARY BEGINNING FUND BALANCES SPECIAL REVENUE FUNDS $96.69 ENTERPRISE FUNDS $66.63 GENERAL FUND $33.13 INTERNAL SERVICE FUNDS $28.58 CAPITAL PROJECT FUNDS $2.87 DEBT SERVICE FUNDS $2.74 TOTAL BEGINNING FUND BALANCES(in millions) $230.64 • Special Revenue Fund • Enterprise Fund • General Fund • Internal Service Fund • Capital Project Fund • Debt Service Fund Beginning fund balances for FY 2025-26 are calculated figures, which are based upon both the current and expected budgeted revenues and expenditures through the end of FY 2024-25.A beginning fund balance is maintained to provide cash flow for specific operations until current year revenues are received. In the General Fund, enough beginning fund balance needs to be held in order to make payroll and pay bills until property tax collections arrive in November.The General Fund beginning fund balance is projected to be $33.1 million for FY 2025-26, which is roughly 25%of the operating budget. In addition, the fund balance provides funding stability to meet the city's needs projected in the Long-Term Financial Forecast. The beginning fund balances for the Enterprise Funds are almost $66.6 million.These funds are dedicated to the operation, maintenance, and capital investment of the city's sanitary sewer, storm water, and drinking water systems. The overall fund balance of the Enterprise Funds has decreased from the prior year balance.The total balance is projected to further decrease for the next few years as the city works on the major projects detailed in the Capital Improvement Plan section.The fund balance will continue to decline as those projects near completion and payments are made. The largest portion of the beginning fund balance is made up of$96.7 million in the Special Revenue Funds. These 19 funds account for the proceeds of specific revenue sources and have specific uses. Special Revenue Funds include the Gas Tax Funds, Transient Lodging Tax Fund, Parks Utility Fund, Urban Forestry Fund, Building Fund, Electrical Inspection Fund, and Criminal Forfeiture Fund, among others.We are projecting overall combined fund City of Tigard • Adopted Budget FY 2025-26 • Page 301 balance of the Special Revenue Funds to increase slightly.As Tigard continues to expand, the funds projected to be expended to build needed infrastructure for the next few years will remain similar to the funds developers will be contributing toward the Special Revenue Funds. The city's Internal Service Funds (ISF) provide services to other city departments on a reimbursable basis.They have a combined beginning fund balance of$28.6 million for FY 2025-26. In FY 2022-23, the City created three (3) Internal Service Funds (Information Technology Replacement Fund, Facilities Replacement Fund, and Fleet/Vehicle Replacement Fund) for the renewal and replacement of the city's major assets.These funds are designed to eliminate year over year budget fluctuations and will help achieve stability in the budgeting process. In this current budget year, the City is expanding the Fleet inventory covered by the Replacement Fund to include major equipment.The Internal Services Funds'fund balance also includes the Insurance Fund.This fund provides coverage for losses unfunded by traditional insurance policies, management of insurance/claim activity, and reduction of significant liability exposures; funded mostly by recovered expenditures and claim proceeds. The city has two debt funds, General Obligation Debt Service Fund and the Bancroft Bond Debt Service Fund.With a combined beginning fund balance of$2.7 million, these funds are specifically dedicated to the retirement of both General Obligation and Bancroft debt outstanding.With the plan to eliminate the Bancroft Bond Debt Service Fund due to all debts being paid as of FY 2024-25, the city will only have one debt service fund moving into FY 2025-26. The Capital Project Funds have a projected FY 2025-26 combined beginning fund balance of$2.9 million.These funds are utilized for parks development, transportation, and facilities capital improvement projects.The purpose of a capital project fund is to provide a single fund in effort to better track the expenditures related to the projects. The Capital Funds receive transfers from various funds to cover the cost of projects and, as such, the fund balance of these capital project funds is intended to stay low. ENDING RESERVES BY FUND This schedule outlines the budgeted reserves of the city anticipated at the end of FY 2025-26, as well as information on the prior three years of history.The City anticipates additional budgetary savings in many operating funds, as reflected in the balances shown here. FY2025 Revised FY2023 Actual FY2024 Actual Budget Proposed Approved Adopted Capital Project Fund 2,162,438 2,452,672 2,118,669 6,136,832 6,136,832 6,136,832 Facilities Capital 900,476 909,478 438,544 712,418 712,418 712,418 Projects Fund Parks Capital Fund 302,329 331,596 341,788 427,925 427,925 427,925 Transportation CIP 959,633 1,211,598 1,338,337 4,996,489 4,996,489 4,996,489 Fund Debt Service Fund 2,341,974 2,556,176 2,809,403 2,922,856 2,922,856 2,922,856 Bancroft Debt 339,918 355,663 350,000 0 0 0 Service Fund General Obligation 2,002,056 2,200,513 2,459,403 2,922,856 2,922,856 2,922,856 Debt Svc Fund Enterprise Fund 96,242,140 75,529,866 61,553,016 75,913,968 76,574,062 76,690,855 Sanitary Sewer Fund 9,251,013 10,209,842 9,532,341 5,526,780 5,576,380 5,576,380 Stormwater Fund 8,553,714 9,418,472 5,489,124 6,091,861 6,208,654 6,325,447 Water CIP Fund 1,576,907 1,641,114 1,641,114 1,854,254 1,854,254 1,854,254 City of Tigard • Adopted Budget FY 2025-26 • Page 302 FY2025 Revised FY2023 Actual FY2024 Actual Budget Proposed Approved Adopted Water Debt Service Fund 2,511,436 2,657,907 2,843,258 3,031,943 3,031,943 3,031,943 Water Fund 55,647,407 35,685,259 32,515,551 50,638,987 51,132,688 51,132,688 Water Quality/Quantity 1,070,020 1,083,219 1,126,020 1,171,061 1,171,061 1,171,061 Fund Water SDC Fund 17,631,643 14,834,053 8,405,608 7,599,082 7,599,082 7,599,082 General Fund 34,598,377 34,761,587 27,149,088 24,214,716 24,070,973 24,070,973 General Fund 34,598,377 34,761,587 27,149,088 24,214,716 24,070,973 24,070,973 Internal Service Fund 28,076,823 30,450,329 24,717,198 29,117,016 29,117,016 29,117,016 Central Services 3,231,481 2,775,359 840,879 2,132,201 2,132,201 2,132,201 Fund Facilities Replacement Fund 4,520,663 5,992,085 4,843,421 4,854,485 4,854,485 4,854,485 Fleet/Facilities Fund 1,378,336 813,966 460,995 570,970 570,970 570,970 Fleet/Vehicle 7,488,667 8,237,360 8,346,573 10,265,342 10,265,342 10,265,342 Replacement Fund Information 3,183,891 4,372,604 2,788,838 3,228,627 3,228,627 3,228,627 Technology Fund Insurance Fund 1,602,818 2,139,374 1,761,374 1,537,197 1,537,197 1,537,197 Public Works Admin Fund 1,192,419 486,598 208,245 506,337 506,337 506,337 Public Works 5,478,548 5,632,983 5,466,873 6,021,857 6,021,857 6,021,857 Engineering Fund Special Revenue 81,098,557 95,970,099 88,061,414 95,751,236 95,736,468 95,736,468 Fund Building Fund 11,772,943 13,667,205 14,155,464 14,487,641 14,487,641 14,487,641 City Gas Tax Fund 2,773,270 2,700,471 166,270 1,034,849 1,034,849 1,034,849 Construction 2,107,709 3,970,957 4,216,915 4,618,239 4,618,239 4,618,239 Excise Tax Fund Criminal Forfeiture 1,681,598 2,012,541 1,355,361 1,791,503 1,791,503 1,791,503 Fund Electrical 497,371 617,785 721,642 798,454 798,454 798,454 Inspection Fund Gas Tax Fund 8,387,256 9,354,670 8,479,047 11,219,024 11,684,749 11,684,749 Library Donations and Bequests 617,648 648,560 74,037 125,278 125,278 125,278 Fund Parks Bond Fund 781,688 830,497 830,000 0 0 0 Parks SDC Fund 9,581,238 10,708,753 8,984,793 10,526,185 10,526,185 10,526,185 Parks Utility Fund 2,976,290 3,485,562 1,019,876 264,395 465,455 465,455 Police Levy Fund 1,494,822 1,628,670 1,637,684 1,865,531 1,865,531 1,865,531 Street Maintenance Fund 5,180,071 6,412,788 4,027,891 3,847,248 3,260,695 3,260,695 Transient Lodging 1,191,152 1,830,495 2,287,864 2,818,100 2,723,100 2,723,100 Tax Fund City of Tigard • Adopted Budget FY 2025-26 • Page 303 FY2025 Revised FY2023 Actual FY2024 Actual Budget Proposed Approved Adopted Transportation Development Tax 18,754,365 23,623,048 27,187,224 28,268,988 28,268,988 28,268,988 Fund Transportation 11,343,304 12,429,332 10,900,477 12,247,182 12,247,182 12,247,182 SDC Fund Transportation 161,318 161,520 219,574 236,400 236,400 236,400 TNC Fund Underground Utility Fund 696,587 737,214 823,237 827,783 827,783 827,783 Urban Forestry 1,099,927 1,150,031 974,058 774,436 774,436 774,436 Fund Grand Total 244,520,309 241,720,729 206,408,788 234,056,624 234,558,207 234,675,000 City of Tigard • Adopted Budget FY 2025-26 • Page 304 BUDGET SUMMARY SUMMARY OF ALL FUNDS 100 200 205 207 210 212 GENERAL GAS TAX CITY GAS TRANSPORTATION TRANSIENT CONSTRUCTION FUND FUND TAX FUND TNC FUND LODGING TAX TAX FUND FUND RESOURCES Beginning Fund Balance 33,131,860 9,929,800 1,911,509 220,147 2,291,693 4,358,448 Taxes 22,015,689 0 0 0 0 0 Franchise Fees 9,260,000 0 0 0 0 0 Special Assessments 0 0 0 0 0 0 Licenses&Permits 1,322,000 10,000 0 100,000 0 0 Intergovernmental 8,799,492 5,535,000 815,000 0 850,000 1,351,434 Charges for Services 117,500 30,000 0 0 0 0 Fines&Forfeitures 1,352,500 0 0 0 0 0 Interest Earnings 1,159,178 300,000 75,000 17,246 91,667 174,337 Miscellaneous 125,000 15,000 0 0 0 0 Other Financing Sources 0 0 0 0 0 0 Transfers In 320,285 200,000 0 0 0 0 Total Revenues 44,471,644 6,090,000 890,000 117,246 941,667 1,525,771 TOTAL RESOURCES 77,603,504 16,019,800 2,801,509 337,393 3,233,360 5,884,219 REQUIREMENTS Program Expenditures 44,474,396 3,885,562 0 0 144,760 1,250,000 Debt Service 0 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 0 Capital Improvement 0 0 0 0 0 0 Transfers Out 7,676,912 3,251,000 1,766,661 993 365,500 15,981 Contingency 1,381,115 0 0 100,000 0 0 Total Budget 53,532,423 7,136,562 1,766,661 100,993 510,260 1,265,981 Reserve for Future Expenses 24,071,081 8,883,238 1,034,849 236,400 2,723,100 4,618,239 TOTAL REQUIREMENTS 17,603,504 16,019,800 2,801,509 3,233,360 5,884,219 City of Tigard • Adopted Budget FY 2025-26 • Page 305 BUDGET SUMMARY 220 230 240 260 270 280 ELECTRICAL BUILDING CRIMINAL URBAN PARKS POLICE INSPECTION FUND FORFEITURE FORESTRY UTILITY LEVY FUND FUND FUND FUND FUND RESOURCES Beginning Fund Balance 724,297 14,653,325 2,412,541 976,317 1,260,112 1,943,813 Taxes 0 0 0 0 0 2,536,083 Franchise Fees 0 0 0 0 0 0 Special Assessments 0 0 0 0 0 0 Licenses&Permits 315,000 2,976,000 0 0 2,750,000 0 Intergovernmental 0 85,000 0 0 0 0 Charges for Services 0 7,500 0 0 215,000 0 Fines&Forfeitures 0 0 0 0 0 0 Interest Earnings 24,711 546,688 80,502 39,053 65,000 77,753 Miscellaneous 0 0 0 10,000 5,000 0 Other Financing Sources 0 0 0 0 0 0 Transfers In 0 262,500 0 0 2,100,000 0 Total Revenues 339,711 3,877,688 80,502 49,053 5,135,000 2,613,836 TOTAL RESOURCES 1,064,008 18,531,013 2,493,042 1,025,369 6,395,112 4,557,649 REQUIREMENTS Program Expenditures 0 3,929,346 700,000 0 5,755,767 2,621,473 Debt Service 0 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 0 Capital Improvement 0 0 0 0 0 0 Transfers Out 265,554 0 1539.46 250,933 0 0 Contingency 0 114,026 0 0 173,891 70,645 Total Budget 265,554 4,043,372 701,539 250,933 5,929,658 2,692,118 Reserve for Future Expenses 798,454 14,487,641 1,791,503 774,436 465,454 1,865,531 TOTAL REQUIREMENTS 1,064,008 18,531,013 2,493,042 1,025,369 6,395,112 4,557,649 City of Tigard • Adopted Budget FY 2025-26 • Page 306 BUDGET SUMMARY 350 400 405 411 412 GENERAL FACILITIES TRANSPORTATION UNDERGROUND STREET OBLIGATION CAPITAL DEVELOPMENT UTILITY MAINTENANCE DEBT SERVICE FUND PROJECTS FUND TAX FUND FUND FUND RESOURCES Beginning Fund Balance 2,735,290 973,479 27,207,164 825,227 4,221,713 Taxes 2,536,083 0 0 0 0 Franchise Fees 0 0 0 0 0 Special Assessments 0 0 0 0 0 Licenses&Permits 0 0 2,500,000 5,000 4,230,000 Intergovernmental 0 129,088 0 0 0 Charges for Services 0 0 0 0 0 Fines&Forfeitures 0 0 0 0 0 Interest Earnings 109,412 38,939 944,922 29,489 139,762 Miscellaneous 0 0 0 0 0 Other Financing Sources 0 0 0 0 0 Transfers In 0 9,185,912 0 0 0 Total Revenues 2,645,495 9,353,939 3,444,922 34,489 4,369,762 TOTAL RESOURCES 5,380,785 10,327,418 30,652,086 859,716 8,591,475 REQUIREMENTS Program Expenditures 0 0 0 0 0 Debt Service 2,457,929 0 0 0 0 Loan to CCDA 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 Capital Improvement 0 9,615,000 0 0 4,675,000 Transfers Out 0 0 2,383,098 31,933 655,780 Contingency 0 0 0 0 0 Total Budget 2,457,929 9,615,000 2,383,098 31,933 5,330,780 Reserve for Future Expenses 2,922,856 712,418 28,268,988 827,783 3,260,695 TOTAL REQUIREMENTS 5,380,785 10,327,418 30,652,086 859,716 8,591,475 City of Tigard • Adopted Budget FY 2025-26 • Page 307 BUDGET SUMMARY 415 420 425 460 500 TRANSPORTATION PARKS CAPITAL PARKS SDC TRANSPORTATION SANITARY SEWER SDC FUND FUND FUND CIP FUND FUND RESOURCES Beginning Fund Balance 13,567,386 397,925 9,854,261 1,496,489 7,895,959 Taxes 0 0 0 0 0 Franchise Fees 0 0 0 0 0 Special Assessments 0 0 0 0 0 Licenses&Permits 2,425,000 0 2,937,000 0 150,000 Intergovernmental 0 2,055,792 0 4,790,890 0 Charges for Services 0 0 0 0 5,060,000 Fines&Forfeitures 0 0 0 0 0 Interest Earnings 542,695 0 400,000 0 346,289 Miscellaneous 0 0 0 0 0 Other Financing Sources 0 0 0 0 84,910 Transfers In 0 3,270,875 0 14,836,000 34,000 Total Revenues 2,967,695 5,326,667 3,337,000 19,626,890 5,675,199 TOTAL RESOURCES 16,535,081 5,724,592 13,191,261 21,123,379 13,571,158 REQUIREMENTS Program Expenditures 0 0 0 0 3,335,278 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 Capital Improvement 0 5,296,667 0 16,126,890 702,500 Transfers Out 4,287,899 0 2,665,076 0 3,807,000 Contingency 0 0 0 0 150,000 Total Budget 4,287,899 5,296,667 2,665,076 16,126,890 7,994,778 Reserve for Future Expenses 12,247,182 427,925 10,526,185 4,996,489 5,576,380 TOTAL REQUIREMENTS 16,535,081 5,724,592 13,191,261 21,123,379 13,571,158 City of Tigard • Adopted Budget FY 2025-26 • Page 308 BUDGET SUMMARY 510 511 530 531 532 533 STORMWATER WATER QUALITY/ WATER WATER SDC WATER CIP WATER DEBT FUND QUANTITY FUND FUND FUND FUND SERVICE FUND RESOURCES Beginning Fund Balance 8,859,077 1,126,020 33,565,659 10,412,867 1,854,254 2,915,330 Taxes 0 0 0 0 0 0 Franchise Fees 0 0 0 0 0 0 Special Assessments 0 0 0 0 0 0 Licenses&Permits 5,000 0 0 2,650,000 0 0 Intergovernmental 994,000 0 0 0 0 0 Charges for Services 6,250,000 0 29,391,700 0 0 0 Fines&Forfeitures 0 0 0 0 0 0 Interest Earnings 236,739 45,041 1,347,410 300,000 0 116,613 Miscellaneous 5,000 0 95,000 0 0 0 Other Financing Sources 0 0 0 0 0 0 Transfers In 1,491,000 0 0 0 16,370,000 7,207,646 Total Revenues 8,981,739 45,041 30,834,110 2,950,000 16,370,000 7,324,259 TOTAL RESOURCES 17,840,816 1,171,061 64,399,769 13,362,867 18,224,254 10,239,589 REQUIREMENTS Program Expenditures 4,016,162 0 11,932,214 0 0 0 Debt Service 0 0 0 0 0 7,207,646 Loan to CCDA 0 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 0 Capital Improvement 6,654,000 0 0 0 16,370,000 0 Transfers Out 712,000 0 18,445,646 5,763,785 0 0 Contingency 250,000 0 730,037 0 0 0 Total Budget 11,632,162 0 31,107,897 5,763,785 16,370,000 7,207,646 Reserve for Future Exper 6,208,654 1,171,061 33,291,872 7,599,082 1,854,254 3,031,943 TOTAL REQUIREMENTS 17,840,816 1,171,061 64,399,769 13,362,867 18,224,254 10,239,589 City of Tigard • Adopted Budget FY 2025-26 • Page 309 BUDGET SUMMARY 600 605 615 630 640 650 CENTRAL INFORMATION FACILITIES PUBLIC WORKS PUBLIC WORKS FLEET/ SERVICES TECHNOLOGY REPLACEMENT ADMINISTRATION ENGINEERING FACILITIES FUND REPLACEMENT FUNE FUND FUND FUND FUND RESOURCES Beginning Fund Balance 2,699,883 3,013,429 4,893,529 506,337 6,021,857 828,169 Taxes 0 0 0 0 0 0 Franchise Fees 0 0 0 0 0 0 Special Assessments 0 0 0 0 0 0 Licenses&Permits 0 0 0 4,000 1,100,000 0 Intergovernmental 0 0 0 0 0 0 Charges for Services 16,861,346 433,666 1,414,215 2,915,977 4,541,878 3,441,365 Fines&Forfeitures 0 0 0 0 0 0 Interest Earnings 80,996 120,537 195,741 22,000 240,874 32,800 Miscellaneous 0 0 0 0 2,500 0 Other Financing Sources 0 0 0 0 0 0 Transfers In 0 0 0 0 0 0 Total Revenues 16,942,342 554,203 1,609,956 2,941,977 5,885,252 3,474,165 TOTAL RESOURCES 19,642,225 3,567,632 6,503,485 3,448,314 11,907,109 4,302,334 REQUIREMENTS Program Expenditures 16,930,347 309,005 550,000 2,915,977 5,882,048 3,731,364 Debt Service 498,681 0 0 0 0 0 Loan to CODA 0 0 0 0 0 0 Loan to TCDA 0 0 0 0 0 0 Capital Improvement 0 0 0 0 0 0 Transfers Out 0 0 1,099,000 0 3,204 0 Contingency 0 30,000 0 0 0 0 Total Budget 17,429,028 339,005 1,649,000 2,915,977 5,885,252 3,731,364 Reserve for Future Expens 2,213,197 3,228,627 4,854,485 532,337 6,021,857 570,970 TOTAL REQUIREMENTS 19,642,225 3,567,632 6,503,485 3,448,314 11,907,109 4,302,334 City of Tigard • Adopted Budget FY 2025-26 • Page 310 BUDGET SUMMARY 655 660 980 FLEET/VEHICLE INSURANCE LIBRARY TOTAL REPLACEMENT FUND DONATIONS& ALL FUNDS FUND BEQUESTS RESOURCES Beginning Fund Balance 8,781,070 1,840,574 332,042 230,638,852 Taxes 0 0 0 27,087,855 Franchise Fees 0 0 0 9,260,000 Special Assessments 0 0 0 0 Licenses&Permits 0 0 0 23,479,000 Intergovernmental 0 0 0 25,405,696 Charges for Services 2,430,030 0 0 73,155,177 Fines&Forfeitures 0 0 0 1,352,500 Interest Earnings 351,242 73,623 13,282 8,379,540 Miscellaneous 105,000 100,000 0 417,500 Other Financing Sources 0 0 0 130,195 Transfers In 0 0 0 55,232,933 Total Revenues 2,886,272 173,623 13,282 223,900,396 TOTAL RESOURCES 11,667,342 2,014,197 345,324 454,539,248 REQUIREMENTS Program Expenditures 1,402,000 477,000 0 113,955,902 Debt Service 0 0 0 10,164,256 Loan to CCDA 0 0 0 0 Loan to TCDA 0 0 0 0 Capital Improvement 0 0 0 59,440,057 Transfers Out 0 0 220,046 53,956,336 Contingency 0 0 0 2,999,714 Total Budget 1,402,000 477,000 220,046 240,516,265 Reserve for Future Expenses 10,265,342 1,537,197 125,278 214,022,983 TOTAL REQUIREMENTS 11,667,342 2,014,197 345,324 454,539,248 City of Tigard • Adopted Budget FY 2025-26 • Page 311 BUDGET SUMMARY COMPREHENSIVE LONG TERM FINANCIAL FORECAST Introduction The City of Tigard's use of long-term financial forecasts dates back to the 1980's and has been an instrumental tool in understanding future trends and the impacts those trends might have on the financial health of the organization. Since FY 2023,the budget priority of Improving Tigard's Fiscal Health guided the budget team's focus on the financial forecasts.The city's financial forecast is one of several fiscal management tools used to inform and assist the City Council in making decisions regarding policies, strategic goals, and the provision of community services, and is an integral part of the annual budget process. By forecasting and anticipating key financial trends and their impacts on projected revenues and proposed expenditures, Tigard can develop strategies to respond to emerging issues. The forecast also supports city staff in promoting sound fiscal discipline in service delivery. A financial forecast is useful to decision makers when it includes three key factors: Credibility. The forecast must be based on accurate past financial results, a solid set of assumptions that consider external forces outside of the City's control, include acceptable levels of tolerance, and is presented transparently; Understandable. The forecast must be clear, simple, and reasoned that relates the key assumptions to the projections, and describes the implications of those assumptions on the long-term fiscal health of the organization; and Sound Fiscal Practices. The forecast must incorporate sound fiscal practices such as reserve policies, maintaining a structural balance of the organization, and is encompassed within a framework of long-term fiscal planning. The City's forecast achieves these three factors and takes a long-range approach to inform Council policy direction on the expenditure of resources.The city forecasts operating and capital fund revenues and expenditures over a five-year period. The forecast is adjusted as each year's final results are known and as new years are budgeted. There are some key assumptions in the design of Tigard's standard forecasts: Known Policy Decision. Unless specifically stated, the forecasts only assume known decisions and do not presume future decisions of the Budget Committee and Council. This means that the operating budgets only include those staff and related materials and services that are currently proposed or are adopted in this document. Revenue Projections. Revenues are forecast based on best information available for future annual growth rates informed by recent history, known trends, and assumed growth stemming from increasing population, development, and proposed rate changes. Expenditure Forecasts. Budgeted expenditures and forecasted expenditures are different. Budgeted expenditures represent the maximum expense allowed by Council. Actual expenses are always less than budget because the City proactively manages its financial resources and only spends funds sufficient to achieve its operational goals. The forecast is based on an estimate of actual expenditures. Recent history shows that the city spends approximately 90%of its operating budget (e.g., payroll, supplies, services, and equipment) each year. This operating expenditure savings was assumed in FY 2025, and new to FY 2026, this savings assumption will be reduced in subsequent years as the city assumes vacancies will either be filled or removed from Budget requests in the long-range forecast. Fund transfers and capital improvement project expenditures, however, are all projected based on the entire amount included in the FY 2026 budget and projected future years. Where the forecast indicates a structural gap between revenues and expenditures, net of transfers, throughout the six-year forecast period that would reduce reserves below the City's reserve policies, the City will need to develop a City of Tigard • Adopted Budget FY 2025-26 • Page 312 BUDGET SUMMARY series of budget strategies (known as a "fiscal sustainability plan") to address the gaps.The intent of the forecast is to show the relative size and impact of current decisions and what decisions will be required in the future. Key Issues Impacting the Forecasts for Proposed FY 2026 Budget Inflationary Pressures, Interest Rates and Concerns about Future Recessions In the wake of the global COVID-19 pandemic, the disruption of supply chains and the subsequent shortages of goods and raw materials impacted product availability, leading to higher prices. Geopolitical conflicts, such as the war in Ukraine and the conflict in Israel-Gaza continue to exacerbate the cost of gasoline and oil-based products used in capital improvement projects. While inflation has been easing in recent months, the cost of labor and materials continue to stay at high levels. This is impacting many of the services and supplies upon which the City relies to provide services as well as construct improvements in its capital improvement funds. In recent news, the uncertainty of tariffs and their effects on inflation and economic growth has become a driver when building and projecting future year budgets. In conjunction with this, the overall impacts the decisions the current administration is making has on prices of goods related to capital improvement funds, interest earnings, and Federal and State level funding in general is a concern. Oregon, like the rest of the country, has experienced inflationary pressures over the last few years.The state has seen a surge in housing prices, as people from larger metropolitan areas like San Francisco and Seattle move to Oregon in search of more affordable housing.Additionally, the state has seen price increases for goods and services such as groceries, gasoline, and other supplies. The regional consumer price index reached year-over-year peak of 10.1%for the Seattle-Tacoma-Bellevue area in June 2022 and has since fallen to 3.2% in the February 2024 report, and further fallen to 2.6% in the February 2025 report, averaging 2.8% over all of calendar year 2024. The easing of inflation can be attributed to the normalization of supply chains and the monetary policy that the Federal Reserve enacted by rapidly increasing interest rates beginning in March 2022 through July 2023 and maintaining them at the highest levels in more than two decades. However, these actions may have their own economic consequences, such as slowed economic growth and exacerbating housing affordability due to higher mortgage rates. Despite the high-interest rate environment, economic data from the US Bureau of Economic Analysis reported a real GDP growth of 2.4% in the fourth quarter of 2023 and the US economy grew at 2.8%for all of 2023, an increase from the 2.5% growth in 2023. Employment continues to be strong, reaching higher employment levels than prior to the pandemic.With the easing of inflation, the Federal reserve is indicating they may make two rate cuts in 2025. Careful attention will need to be placed on the impact of interest rates on home affordability and, thus, on housing prices that could negatively impact property taxes. The positive of the highest interest rate environment is that the City's investment portfolio is now seeing yields exceeding 4% in the near term, which will help to offset the impacts of inflationary pressures. Fiscal Sustainability of the General Fund The City's General Fund has a fiscally healthy level of reserves as it comes into FY 2026. Reserves are projected to start at $33.13 million, a $2.47M reduction from FY 2025, or 60% of annual operating expenditures and transfers. On a budgetary basis, the City expects to have a budgetary deficit of$10.6 million in FY 2026. However, the City has historically underspent its appropriations due to salary and benefits savings from vacant positions and not spending all of the resources the City Council has approved while still accomplishing its goals and maintaining services.The City historically underspends its budgetary resources in the General Fund by 10%. Due to tightening City of Tigard • Adopted Budget FY 2025-26 • Page 313 BUDGET SUMMARY labor markets reducing vacancy savings and zero-based budgeting done by the city in FY 2026,this assumption will be reduced to a 7% assumption. When applying that realistic anticipated expenditure savings for FY 2026 and future years in the forecast, the City is expected to use reserves through FY 2030 to $19.3 million, or 37% of annual operating expenditures and transfers, which is within its minimum reserve policy of 25%. As indicated earlier, it is important to note that there is discussion of an anticipated recession in the current forecast.A moderate recession might impact General Fund revenues by about 5% (over $2 million) in the year in which the recession takes place but would likely recover to pre-recessionary levels within 3 years in the most extended recessionary circumstance. The City will need to remain vigilant in its expenditure of available resources while addressing the most pressing service issues it faces.The City's priority of a fiscal healthy operations is a critical policy directive in achieving that. If a fiscal gap were to persist in future years, the City would need to develop a fiscal sustainability plan to include the necessary budget strategies to enhance revenues or decrease operating costs through such options as expenditure controls, service delivery alternatives, or service level reductions. Pursuing those options now will provide even greater capacity for future service delivery and enhance the General Fund's ability to address fiscal gaps caused by recessionary impacts or other one-time impacts on services. Proactive Set-Aside of Equipment Replacement Costs The City is in the fourth year of implementation of its internal service fund methodology to set aside funds proactively for the replacement of information technology, facilities and vehicles in separate internal service funds. In FY 2024, the methodology was enhanced to include equipment used in delivering services (e.g., mowers, backhoes, generators) and furniture costs associated with meeting spaces and offices.The forecast includes the allocation of these costs for FY 2026 and future years, which comprehensively better demonstrates the true ongoing cost of operations. This allows the City Council to make more informed policy decisions taking into account these ongoing costs that allow operating departments to have the tools and facilities necessary to serve the community. The following pages will provide an overview of the key funds of the city. The General Fund will provide more detail, as it is the fund that provides key city services that is not otherwise funded through dedicated revenue sources beyond general taxes and charges for services. For other funds, they are grouped by service area and are presented with graphs that show the projected ending reserves in each year of the forecast. A financial forecast, in the best of terms, is not meant as a tool of precision.The numbers always change based on circumstances that are outside of the City's control.A forecast, rather, provides trend information to allow the Budget Committee and, ultimately, the City Council to make informed public policy decisions in providing the level and types of services necessary to serve the Tigard community. Key Assumptions Used in Preparing the Long-Range Forecasts It has been said that the primary determinants of a long-range forecast are twofold: 1) the accuracy of the data upon which it is based, and 2) the use of realistic assumptions in developing the projections for key revenue and expenditure categories. Otherwise, it is an exercise in math and spreadsheets. The forecasts presented in this section are all based upon the FY 2023 and FY 2024 year-end actual results and the latest projected year-end results for FY 2025 based upon actual revenue collections and expenditures up until the time of publication of this budget. The key assumptions used in developing the long-range forecasts herein are summarized below in three sections: 1) Key Economic Indicators, 2) Key Revenue Assumptions, and 3) Key Expenditure Assumptions. City of Tigard • Adopted Budget FY 2025-26 • Page 314 BUDGET SUMMARY Key Economic Indicators As discussed earlier, inflation and rate changes are driving a significant impact on costs of services and supplies. Rising wages has also impacted the ability of the City to recruit and retain a quality workforce, as indicated in the increase in turnover as well as delays in filling vacant positions. Property tax assessment increases and collections have been strong for the residential sector but might face some risks in two areas: 1) commercial sector property values depending on whether office workers will continue to work remotely, thus leaving commercial spaces vacant; and 2) increasing interest rates which are impacting affordability of home purchases and softening the increase in residential property assessments. The state economist in the Oregon Office of Economic Analysis is strengthening their predictions of a recession due to growing inflation and the Federal Reserve's proactive yet cautious measures in curbing inflation during an economic unstable and uncertain period. Employment continues to be strong, however Oregon economic activity will be highly vulnerable to national priorities relating to tariffs, immigration and federal expenditures. Exports and manufacturing play outsized roles in the state, so tariff measures (and counter-measures) will be extremely consequential to key industrial pillars of the Oregon economy, such as agriculture, semiconductors and apparel, as was the case during the trade tensions of 2018-19. Doubts are emerging as to whether further inflation progress will be achieved given current economic conditions and the expected policy trajectory.This is quantifiable in survey-based measures of households' inflation expectations over the near and medium term, which have moved appreciably higher in recent months. Destabilized inflation expectations from the general population increase the probability of volatility in price pressures, for example from tariffs, contributing to a negative feedback loop. Expectations are an important factor in inflation modeling,whereby taming price pressures is more difficult— thereby requiring more extreme measures—if the public loses confidence in a swift normalization.The City is also preparing for the possibility that a slow-down in Revenue and inflationary pressures on expenditures could become a driving force in the decision making process for future year planning. Ultimately, they indicate that the largest factors that could create the greatest risks to a long-term forecast are in five areas: 1) the state of the US economy; 2) housing affordability; 3) global spillovers of geopolitical conflicts and their impacts on commodities and Oregon exports including but not limited to tariffs, civil unrest, and political turmoil; 4) Federal fiscal policy that could impact support for Oregon industries; and 5) climate and natural disasters such as earthquakes,wildfires and droughts. Key Revenue Assumptions The key revenue assumptions used in preparing the long-range forecast is summarized below: Development activity. The City anticipates approximately 150 single-detached residential units in River Terrace annually.The City also anticipates smaller subdivisions and missing middle housing occurring in Tigard over the next five years. New units in the Tigard Triangle area have softened from the prior estimate of 600 units annually. Property taxes. Growth of 4% in FY 2026 based on FY 2025 projected collections, and long-term growth of 4% thereafter. Public safety parcel tax levy. The public safety parcel tax levy is expected to mirror increases in property taxes and will continue through the five-year period. City of Tigard • Adopted Budget FY 2025-26 • Page 315 BUDGET SUMMARY Transient lodging (hotel) tax. TLT revenues have recovered to pre-pandemic levels by the end of FY 2023,with a 1% long-term growth rate thereafter.There are no new hotels assumed to be developed in Tigard within the five-year forecast. Cigarette, liquor and marijuana tax. The so-called "sin taxes" are collected by the State.The League of Oregon Cities issues annual projections based on the latest information they receive from the state. Cigarette taxes are expected to decline 2% per year based on reduced cigarette sales. Liquor tax is expecting a 7% growth in FY 2025, 9% decline in FY 2026, due to shared costs for the new warehouse for OLCC, with a possible rebound in future years. Marijuana taxes are expecting growth in FY 2026 from 2025 projected levels and thereafter due to the revenues being indexed with inflation. Gas tax. Fuel-efficient vehicles and consumers and businesses transitioning to alternative fuel and electric vehicles is projected to cause a downward trend in gas tax.The Oregon Department of Transportation recommends a 1.8% growth in revenue assumptions in FY 2025 and then a reduction to approximately 1.4% per year through FY 2030 due to the impacts mentioned herein.The city will keep FY 2026 revenue expectations flat compared to FY 2025 with future years forecasting a 2% decline due to the aforementioned impacts. Franchise fees. Solid waste franchise fees are expected to increase by 8%on January 2024,with 3% long-term growth and a tapered down growth to 1%thereafter based on anticipated increases in garbage rates. Electric and gas franchise fees are expected to increase by 4% and 1% long-term respectively. Relative static growth in telecommunication and cable television franchises is expected due to reduced costs of telecommunications and the trend of"cord-cutting", moving away from cable television service and more towards streaming services that are not subject to franchise fees. Charges for services. Development fees are expected to remain at current levels throughout the five-year forecast period due to the anticipated development activity and recurring historical permit activity. Other fees and charges are expected to increase between 2%and 4%, primarily the result of anticipated increases necessary to mirror the cost of providing services. Traffic fines. Traffic fines are expected to decrease from FY 2025 projected levels with optimistic overall growth in future years when the new vendor gets put into place. Library support from Washington County. The ongoing grant received from Washington County Cooperative Library Services (WCCLS) is projected to increase by 1% in FY 2026 with anticipated reductions in future years based on uncertainty of funding from WCCLS. Utility sales. Sales and charges for water are expected to increase by 2% per year based on the current rate study and City Council adoption of multi-year rates for those services.A new rate study will be required for FY 2027. Rates for sanitary sewer and storm-water services are established by Clean Water Services. Sanitary sewer and storm- water revenues assume an annual growth of 4% per year based on information obtained from Clean Water Services. Investment income. Investment earning forecasts are calculated based on projected reserve balances with an assumption of 4% in FY 2026, and thereafter. As of February 2025, the Local Government Investment Pool was earning at a rate of 4.2%, and a 6-month average of 5.14%.With an assumption of two 0.25% rate cuts anticipated by the Federal Reserves, yields are expected to start declining in FY 2026.There are significant reductions planned in Fund Balances across the city in FY2026 due to Capital Improvement Projects, so while Interest earning assumptions may stay somewhat flat, overall earnings are expected to decline. Other revenue sources. Other revenue sources are expected to grow between 0%to 4% based on the respective categories and sources. Key Expenditure Assumptions The key expenditures assumptions used in preparing the long-range forecast is summarized below: City of Tigard • Adopted Budget FY 2025-26 • Page 316 BUDGET SUMMARY Compensation and benefits costs. SEIU and TPOA labor groups are currently in multi-year contracts.The increases associated with those contracts are included in compensation and benefits projections for FY 2026 through the end of each respective bargaining unit contract.A placeholder assumption equal to 2.8%growth (CY 2024 Inflation) has been included in FY 2026 and a mix between 2-3% beyond, which would be subject to the outcome of labor negotiations with bargaining units in future years. Health benefits are assumed to grow by 6% in FY 2026 based on historical trends, and the same 2-3% growth in future years. Inflationary factors affecting materials and supplies. A placeholder inflationary factor of 2.8% is expected for FY 2026, with an increase in uncertainty in FY 2026 and beyond based on economic forecasts and the knowledge of what the new tariff wars will do to markets. For capital improvement projects, a contingency of 20% is factored into the project cost to account for inflationary pressures and unexpected costs. Expenditure savings. The forecast assumes a 10% expenditure savings in FY 2025 (which affects projected starting reserve levels) and a 7% savings for FY 2026 and subsequent years based on historical savings trends due to a variety of factors including staffing vacancies and prudent spending practices due to Zero-Based Budgeting. City of Tigard • Adopted Budget FY 2025-26 • Page 317 GENERAL FUND FORECAST The General Fund is unique in that, unlike the city's other funds, it is unrestricted in nature and can therefore be used for any valid purpose to provide government services. Because these funds are unrestricted there are also great demands for these resources to fund projects and programs for which other restricted monies are insufficient or unavailable. It is therefore critical that these funds be used judiciously, and a targeted reserve balance be maintained for unforeseen expenditures. The Budget Committee and City Council have established reserves for the following purposes: Undesignated Reserve:This represents excess reserves left over after the following reserves are accounted for. While this reserve does not have a specific purpose, a healthy level of undesignated reserve is the indicator of a good financial health and provides the city with the flexibility when making decisions that impact General Fund finances. This is the first reserve that would be depleted should expenditures exceed revenues (i.e., an annual deficit). Service Level Reserve: This reserve captures annual surpluses (revenues that exceed expenditures). This is the first reserve depleted in the event that expenditures are greater than revenues collected. Emeraency Reserve:This reserve is intended to help the city bridge a revenue slowdown caused by a recession or other unforeseen event. It is established at a flat amount of$1 million and would be tapped into should the Service Level Reserve be depleted. Cash Requirement Reserve: This reserve is established based on 25%of budgeted expenditures. In December, Tigard receives most of its property tax revenues. The intent of this reserve is to bridge from July through November when expenditures exceed revenues. This reserve ensures that Tigard does not need to borrow to pay for regular expenses such as payroll. This is the last reserve that would be depleted. The forecast graphs presented below indicates trends in the City's General Fund.Two projections are provided to illustrate different scenarios. The first chart presents a scenario where the city is expecting historically accurate Budget savings of 7% due to vacancy savings and overall underspend. General Fund Revenue Projections 60,000,000.00 50,000,000.00 40,000,000.00 �� - 30,000,000.00 20,000,000.00 10,000,000.00 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Actuals Actuals Actuals Budget Projection Projection Projection Projection Projection Due to diligent fiscal management,the city has been able to maintain strong General Fund reserves and the General Fund would be able to sustain full expenditures through 2030 while maintaining a minimum 3-months of City of Tigard • Adopted Budget FY 2025-26 • Page 318 operating reserves when these expense savings are recognized. The second charts presents a scenario where the General Fund is balanced through FY 2030 when no expenditure savings are considered, which is not historically accurate compared to the last 5 years, but depicts a "worst case" scenario when looking at long-term plans. Barring any future changes in Revenue projections or Expenditure Savings, this scenario does put the city in jeopardy of falling below the 25% Minimum Reserve in FY2028 established as a financial policy. General Fund Revenue Projections 60,000,000.00 50,000,000.00 40,000,000.00 30,000,000.00 20,000,000.00 10,000,000.001 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 Mal FY2030 Actuals Actuals Actuals Budget Projection Projection Projection Protection Projection ENDING FUND BALANCE -Revenues -Expenditures Minimum Reserve(25%) While the General Fund projections have declined over last year's forecast—primarily due to revised revenue trends with lesser anticipated revenue growth factors and—the City will need to stay vigilant regarding key revenues upon which the General Fund relies.Those include the funding from WCCLS, property tax growth assumptions, and transient lodging tax revenues. It is expected that City leaders will continue to exercise diligence in spending resources such that the long-range expenditure savings assumption of 7% is achieved. City of Tigard • Adopted Budget FY 2025-26 • Page 319 DEVELOPMENT FUNDS FORECAST Development Funds Financial Forecast Based on FY2026 Proposed Budget 18,000,000 16.000,000 14.000,000 C A 12.000,000 m C C , 10,000,000 C c 8,030,000 w 6,000,000 a. 4,000,000 2,000,000 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 •Electrical Inspection Fund Building Fund The projections for the city's development funds (building and electrical inspection funds) show these funds are growing but at a slower speed than in past years. Development activity associated with such projects as River Terrace,the Hunziker Core and the Tigard Triangle have driven permit revenues throughout the forecast. Expenses of all the building inspection services are charged to the Building fund. The Electrical Inspection fund transfers money into the Building fund to pay for those costs associated with electrical inspection services. The transfer is evaluated and updated each year based upon the actual activity is currently set to stay flat for the projected-out years in this forecast. The City will need to conduct a fees and charges study to determine the proper allocation of costs to revenues and establish rates that strive for full cost recovery. City of Tigard • Adopted Budget FY 2025-26 • Page 320 PARK FUNDS FORECAST Parks Funds Financial Forecast Based on FY 2026 Proposed Budget 19,500,000 17,000,000 a, u 14,500,000 A m 12,000,000 z LL c 9,500,000 W 7,000,000 c 4,500,000 o. 2,000,000 (500,000) FV2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 ■Parks Capital Fund Parks SOC Fund Parks Bond Fund Parks&Recreation Fund •Urban Forestry The revenues in the parks funds include the parks system development charge (SDC), parks and recreation fees in the Parks Utility Fund, urban forestry revenues, grants, and the Parks Bond that was approved by voters in November 2010, funds from which were fully exhausted through parks improvement projects in FY 2022. Resources from the Park SDC Fund are transferred to the Parks Capital Fund to pay the SDC portion of the capital projects for those projects that increase capacity to provide parks and recreation amenities for new development projects. Those capital improvement projects are identified in the city's Parks Master Plan.While you may see some of the funds dip below zero in the projected years, this is due to the timing of projected spending in CIP related expenses. If larger transfers in and smaller transfers out need to occur, the corresponding funds associated with those projects will make up for the difference. Highlights of key factors affecting the forecast for each of the funds is identified below: Parks Capital Fund—includes a total of$30.1 million in capital improvement projects over the next 5 years, of which $5.8 million is scheduled for FY 2026. Funding sources include one-time grants, intergovernmental revenue sources (e.g., Metro local shares, regional flexible funds), and parks SDC funds. Potential savings in capital improvement projects, project delays, or other one-time revenue sources would be expected to make up for any modest deficits. Parks SDC Fund—anticipates collections of SDC revenues of nearly $3.3 million per year.A total of$16.2 million in transfers to the Parks CIP fund is anticipated in the five-year forecast. Planned uses of these funds over the five-year period will keep reserves consistent, with about $9.8 million at the beginning of FY 2026 to approximately $10.8 million by FY 2030, primarily due to parks design and construction in underserved neighborhoods and healthy SDC revenues. Parks Bond Fund—the $17 million Parks Bond measure approved by voters in 2010 will have been fully expended by the end of FY 2025, used to fund development and land acquisition costs of various parks amenities, carrying a modest fund balance collecting small amounts of interest earnings year over year. Parks Utility Fund—parks and recreation operations and the fees associated with them have been nearly restored to pre-pandemic levels.Annual fee revenue totaling $3.0 million in FY 2026 is expected to grow at a modest 1% per City of Tigard • Adopted Budget FY 2025-26 • Page 321 year assuming greater uptake of recreation services and increases in the underlying costs necessitating increases in fees and charges. Operating costs are expected to grow by approximately 3% per year. A strategic decrease to the General Fund transfer was made in FY 2025 to decrease the typical transfer between $2.2M - $2.5M down to $1.0M, to preserve funds in the General Fund and spenddown some of the fund balance in the Parks and Recreation fund. This General Fund transfer will be reinstated to the $2.1 M level in FY 2026 in support of funding parks and recreation programs that aren't fully funded by the Parks Utility Fee. Urban Forestry Fund—assumes a gradual drawdown of reserves as annual revenues for tree replacement and interest earnings will be insufficient to cover the anticipated funding of parks capital projects totaling $250,000 per year. Reserves would be depleted from $865,000 at the start of FY 2025 to a potential overdraft of$97,000 by FY 2030. City of Tigard • Adopted Budget FY 2025-26 • Page 322 TRANSPORTATION FUNDS FORECAST Transportation Funds Financial Forecast Based on FY 2026 Proposed Budget 70.000.000 50.000.030 50.000.000 tri ata� 40.000.030 30.000.000 20.000.000 10,000,000 • FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 •Gas Taa Fund City Ga s Tax Fund •Transportation Development Tax Fund•Transportation SDC Fund •Underground Utility Fund •Street Maintenance Fee Fund ■Transportation CID Fund ■Transportation TNC Fund The city's transportation funds include the Gas Tax, City Gas Tax, Transportation Development Tax (TDT), Tigard Transportation System Development Charge (TSDC), Underground Utility, Street Maintenance Fee, the Transportation CIP Fund, and the newly created Transportation Network Companies (TNC) Fund. A comprehensive discussion of the various CIP projects and funding challenges associated with each of these funds can be found in the CIP In Brief section of this budget. The City's transportation projects are primarily funded through gas tax revenues, street maintenance fees,the transportation development tax and SDC revenues from developers. Highlights of key factors affecting the forecast for each of the funds is identified below: Gas Tax and City Gas Tax Funds—The Gas Tax fund includes federal and state gas tax revenues, plus the Washington County vehicle registration fee that went into effect in FY 2019. The City Gas Tax fund receives tax revenues generated from local gas stations from the City's 3-cent per gallon tax. Combined,tax revenues totaling over$7 million from these sources go towards funding street maintenance activities by City staff and capital projects. Gas tax revenues are expected to decline at a rate of 1.5% per year based on League of Oregon Cities projections. Other revenues are expected to grow at a rate of between 1.5%to 2.5% per year.The declining revenue projections are due to higher fuel efficiency standards in vehicles and the growing adoption of electric and/or plug- in hybrid vehicles. In FY 2026, these funds contribute $4.5 million in recurring operational costs and an additional $10+ million in various capital projects and equipment over the next 5 years. Reserves in these funds will collectively grow slightly from $9.2 million at the start of FY 2026 to nearly$9.8 million by FY 2030 due to the CIP costs and anticipated revenue growth and the need to invest in transportation-related projects to maintain the City's streets at existing pavement management standards. Transportation Development Tax (TDT) Fund—the City expects to receive over$5.6 million in TDT revenues annually to support planned roadway and transit capital projects.A total of$22.7 million in projects are anticipated to be funded over the five-year period, the most significant of which is the "complete street" project on McDonald Street from Hall Boulevard to Pacific Highway which will require $18.2 million in TDT funds over that time period. Transportation SDC Fund—anticipates collections of SDC revenues of approximately $3.0 million per year. Projects totaling nearly $16.0 million over the five-year period will be funded from SDC revenues, the most significant of City of Tigard • Adopted Budget FY 2025-26 • Page 323 which is the Tigard Street (Fanno Creek) Bridge replacement of$11.0 million and is planned to be completed by the end of FY 2027. Reserves are expected to be replenished to $11.4 million by the end of the five-year period. Underground Utility Fund —this fund is supported by in-lieu undergrounding fees charged to developers plus interest earnings on reserves totaling just over$30,000 per year to underground various utilities (e.g., electric, telecommunications) and reduce the risk of above-ground damage to essential utilities. Capital projects totaling $506,400 are included in the five-year CIP plan for various undergrounding activities. Reserves are expected to decline from $825,000 in FY 2026 to $494,000 by FY 2030. Street Maintenance Fee Fund—the City's street maintenance fee, originally enacted in 2003 and updated in March 2016, generates over $4.3 million in FY 2026 is expected to grow 3% per year.The fee is indexed to the Seattle Construction Index and the Asphalt Cement Material Price Index. Those fees are used to fund a total of$26.3 million in street maintenance projects over the five-year period under the City's Pavement Management Program. Transportation CIP Fund—assumes that all planned capital projects are funded from federal or state grants and transfers from the other City funds including those listed in this section plus other funds such as Sanitary Sewer, Stormwater, or Water Enterprise Funds.The City's CIP program includes nearly $78.0 million in transportation related capital projects that will be expended out of this fund, of which $18.5 million is planned for expenditure in FY 2026. Transportation TNC Fund —this new fund was established in FY 2023 to account for fees charged to transportation network companies for trips originating from Tigard. A total of$300,000 in unspent reserves are available at the start of FY 2026 for revenues generated from the start of the program.Annual revenues projected to be $115,000 per year will grow the fund to reserves totaling $400,000 by the end of FY 2030. City of Tigard • Adopted Budget FY 2025-26 • Page 324 SANITARY SEWER AND STORMWATER FUNDS FORECAST Sanitary Sewer and Stormwater Funds Financial Forecast Based on FY 2026 Proposed Budget 25,000,000.00 ai as 20,000,000.00 LL 15,000,000.00 on =a W 10,000,000.00 aJ ' 5,000,000.00 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 •Sanitary Sewer Fund •Stormwater Fund These funds support all sanitary sewer and storm-water collection and detention systems in the city. The city provides these services through an Intergovernmental Agreement (IGA) with Clean Water Services (CWS), which is a local service district in Washington County that provides both sanitary sewer treatment and storm-water management services. The Board of Directors of CWS sets most service charges and system development charges for both sanitary sewer and storm-water services throughout the service district. Highlights of key factors affecting the forecast for each of the funds is identified below: Sanitary Sewer Fund—the City's sanitary sewer operations are funded primarily by fees charged to property owners in Tigard as determined by CWS of which the City retains 16% of those fees to fund its wastewater collection system and discharge to CWS.The City also levies a sewer surcharge to property owners to help fund ongoing capital maintenance and improvement projects. Revenues are expected to grow at a rate of 4% based on a proposed rate change by CWS. Operating costs including cost allocations represent over $3.4 million of the fund's FY 2026 budget, which are expected to grow at a combined rate of about 3% per year. Capital project funding over the five-year period will total $10.3 million. Of that total, $3.9 million will be transferred to the Stormwater fund to help fund various storm-water projects (see below). Reserves are expected to grow over the five-year period, increasing from $7.8 million at the start of FY 2026 to $10.3 million by the end of FY 2030 in anticipation of future significant infrastructure costs beyond the forecast window. Stormwater Fund—storm-water operations are funded primarily by fees charged to property owners in Tigard as determined by CWS of which the City retains 75% of storm-water fees to fund it storm-water collection system.The City also charges property owners a storm-water management (SWM) surcharge fee to support capital projects in future years. Stormwater fees are expected to grow at a rate of 4.0% per year. SWM surcharge fees, however, are City of Tigard • Adopted Budget FY 2025-26 • Page 325 expected to only grow by 1% per year as the charge is a fixed $2 per month per property owner and only grows based on new development. Operating costs including cost allocations total $4.3 million in FY 2026 and will grow at a rate of 1.5-2.5% per year. Stormwater capital projects total $23.3 million over the five-year period. The City invests over$400,000 per year in its storm drainage major maintenance program that is also included in that number. The largest capital projects include the Kruger Creek Stabilization and Red Rock Creek Stabilization and Enhancement projects, which comprises $15.2 million of the $23.3 million and are partially funded by transfers from the Sanitary Sewer Fund. City of Tigard • Adopted Budget FY 2025-26 • Page 326 WATER FUNDS FORECAST Water Funds Financial Forecast Based on FY 2026 Proposed Budget 90,000,000.00 80,000,000.00 70,000,000.00 60,000,000.00 50,000,000.00 40,000,000.00 - 30,000,000.00 20,000,000.00 10,000,000.00 I FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 ■Water Fund Water SDC Fund Water CIP Fund ■Water Debt Fund The water funds include the Water (operations), Water System Development Charge (SDC), Water Capital Improvement Plan (CIP), and Water Debt Service funds. The water CIP Fund is reserved for a long-term water source and other water distribution system capital projects.The costs of the Water Division are funded solely by the revenues in the Water Fund. Highlights of key factors affecting the forecast for each of the funds is identified below: Water (Operations) Fund —this fund is supported through water service charges to property owners based on a fixed meter charge and volumetric consumption. Revenues in the fund total $30.8 million in FY 2026, of which $29.2 million comes from utility fees. Utility rate increases are expected to be 4% per year through FY 2027, with future fees subject to the outcomes and policy decisions from a future rate study.A flat growth placeholder assumption has been implemented for years beyond FY 2026 in the forecast. Operating costs for the provision of water service is driven primarily by City personnel and operating costs (which grow by 3-5% per year), franchise fees paid to the City which grows based on water service charges, and cost allocations from the Lake Oswego Tigard Water Plant and Supply System operations and internal City services. Capital project funding from the Water Fund totals $82.1 million over the five-year period (see the discussion under Water CIP Fund below) and $7.2 million in annual debt service funding to the Water Debt Service fund (see discussion under Water Debt Service Fund below).The fund will draw down reserves to fund the necessary capital improvement projects over the five year-period, from $33.1 million at the start of FY 2026 to just over $14.1 M by FY 2030. Water SDC Fund—the results of a recent water SDC study indicated that a 40% reduction in SDC rates was appropriate in FY 2024.Annual revenues in FY 2026 are projected at $3.0M.Those funds are used to fund capital projects related to water system expansion to provide the increased capacity necessary to serve the increased population from those development projects.The CIP plan calls for $11.8 million in funding from the Water SDC City of Tigard • Adopted Budget FY 2025-26 • Page 327 Fund for capital projects during the five-year period, for which the largest projects include the Aquifer Storage and Recovery (Wells#2 and #3), Reservoir 19 and East Pressure Zone Consolidation Project. Water CIP Fund—a total of over $87.1 million in capital projects are anticipated in the five-year CIP plan for the water system, of which $75.3 million comes from Water operations revenues and $11.8 million comes from Water SDC funds. Water Debt Service Fund—annual debt service for the 2012 and 2015 Water Revenue Bonds and the American Reinvestment and Recovery Act (ARRA) loan totals $7.2 million per year from FY 2026 to 2030, which is entirely funded by transfers from the Water (Operations) Fund. Overall, Tigard's water funds are healthy and able to fund an aggressive next set of infrastructure projects needed to supply water to a growing community. City of Tigard • Adopted Budget FY 2025-26 • Page 328 INTERNAL SERVICE OPERATING FUNDS FORECAST Internal Service Operating Funds Financial Forecast Based on FY2026 Proposed Budget 20,000,000.00 - 18,000,000.00 16,000,000.00 - 14,000,000.00 12,000,000.00 10,000,000.00 8,000,000.00 6,000,000.00 4,000,000.00 2,000,000.00 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 ■Central Services Fund ■Public Works Administration Fund Public Works Engineering Fund •Fleet/Property Management Fund ■Insurance Fund The City has established five (5) internal service operating funds whose costs are allocated to various operating departments based on a cost allocation methodology developed over the years. The operating funds include the following: Central Services Fund.This fund includes the operations of the City Manager's office, Human Resources, Risk Management, Communications, City Recorder, City Attorney, Diversity/Equity/Inclusion, Finance, and Information Technology.This fund allocates all cost to operating departments and funds. Public Works Administration Fund.This fund includes the Administration division of the Public Works department and is funded through cost allocations. Public Works Engineering Fund.This fund includes all engineering functions of the Public Works department. Its costs, net of revenue generated through development services fees and other permit fees, are allocated to capital projects for project management costs and to other operating funds. Fleet and Property Management Fund.This fund includes the Fleet and Property (Facilities) Management division operations and allocates all costs to operating departments and funds. Insurance Fund. This fund is used for covering self-insured claims and is funded, if necessary, through cost allocations sufficient to replenish reserves that fall below $1 million. Highlights of key factors affecting the forecast for each of the funds is identified below: Central Services Fund—Operating costs consist primarily of personnel, materials and services, which primarily are assumed to increase by 4% per year. Reserves are drawn down to zero on a budget-basis in current and future years, with ending reserves only due to anticipated expenditure savings in each year.Annual operating costs total $17.4 million in FY 2026, which are fully allocated to operating departments and funds, net of any expenditure savings which reduce the allocation in subsequent years. City of Tigard • Adopted Budget FY 2025-26 • Page 329 Public Works Administration Fund—Similar to the Central Services Fund, operating costs consist primarily of personnel, materials and services costs. Annual operating costs total $3.0 million in FY 2026 and are fully allocated to only those operating funds that rely on public works services. Reserves will be maintained at $250,000 per year through allocation of all operating costs to other operating departments through the cost allocation plan. Public Works Engineering Fund— Development services fees of approximately $1 million per year are included in the forecast. Operating costs, net of those revenues, include personnel, materials and services costs.They are allocated first to capital projects based on an estimation of Engineering staff time to manage those projects, with the remaining costs allocated to operating departments primarily using Engineering services such as Gas Tax, Parks Utility, Sanitary Sewer, Stormwater and Water Operations Funds.Annual operating costs total $5.7 million. Reserves are anticipated to remain somewhat stable and grow to $7.4 million by FY 2030. Fleet/Property Management Fund —Operating costs consist of personnel and materials and services costs necessary to maintain the City's fleet vehicles and facilities and are expected to increase consistent with other operating funds as indicated throughout this forecast. Reserves will be drawn down to just under $1 M per year throughout the five-year period in that the fund will be made whole annually through full cost allocation to operating departments. Annual operating costs in the fund total nearly $3.8 million in FY 2026. Insurance Fund— Legal fees have been included for outside counsel totaling $250,000 in FY 2026, subject to an inflationary escalator of 2% in future years, to address any legal counsel required to adjudicate claims against the City.The fund will require a cost allocation of nearly $500,000 per year to maintain reserve levels between $500,000 and $1 million per City Council policy. The reserve balance will remain at around $1 million throughout the forecast period. City of Tigard • Adopted Budget FY 2025-26 • Page 330 INTERNAL SERVICE EQUIPMENT AND FACILITIES REPLACEMENT FUNDS FORECAST Internal Service Equipment and Facilities Replacement Funds Financial Forecast Based on FY2026 Proposed Budget 35,000,000.00 30,000,000.00 25,000,000.00 20,000,000.00 15,000,000.00 10,000,000.00 5,000,000.00 • FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 ■IT Replacement Fund Facilities Replacement Fund ■Fleet/Vehicle Replacement Fund In FY 2023, the City created three new funds to proactively set aside funds for replacement of the technology, vehicles, and building systems upon which the City relies to serve the community. These funds were seeded with one-time transfer of available reserves from various operating funds in FY 2023.Annually, the City reviews its replacement recovery needs by reviewing its asset listings, updating remaining useful life and replacement values, and determining how the calculated set-aside amounts compare to available reserves in each respective fund before determining how much to allocate to operating departments.Those costs are allocated based on usage of the underlying assets or a pro-rata allocation of shared usage (e.g., HVAC systems, IT network devices, office furniture). The replacement funds include the following: Information Technology(IT) Replacement Fund. This fund includes equipment such as computers, mobile devices, servers, network equipment, printers, and information systems. Facilities Replacement Fund. This fund includes building systems that might otherwise be considered "tenant improvements" ranging from HVAC systems, paint and carpets to office furniture and tables/chairs in public spaces. Fleet/Vehicle Replacement Fund. This fund includes all of the vehicles and other equipment (e.g., lawn mowers, backhoes) used by operating departments in serving the community. Highlights of key factors affecting the forecast for each of the funds is identified below: IT Replacement Fund—Annual replacement charges levied to operating funds totals nearly $433,000 per year. Equipment scheduled for replacement in FY 2026 totals $309,000. Reserves are expected to grow from $3.0 million at the start of FY 2026 to $4.2 million by FY 20230 to ensure adequate funding of replacement assets in future years. City of Tigard • Adopted Budget FY 2025-26 • Page 331 Facilities Replacement Fund —Annual replacement charges levied to operating funds totals $1.4 million per year. The set-aside for building systems is based on the 2017 Facilities Maintenance Study and Master Plan. Equipment scheduled for replacement in FY 2026 totals $875,000. Reserves are expected to grow from $4.8 million at the start of FY 2026 to $8.8 million by FY 2030 based on projected replacement costs during that five-year period. Fleet/Vehicles Replacement Fund—Annual replacement charges levied to operating funds totals nearly $2.4 million per year.Vehicles and other equipment scheduled for replacement in FY 2026 totals nearly $1.4 million. Reserves are expected to grow from $8.8 million at the start of FY 2026 to $16.8 million by FY 2030 to ensure adequate funding of replacement assets in future years. Concluding Remarks Overall, Tigard's financial forecast is positive. The City has the means to maintain its existing service levels, address the City Council's strategic goals, and fund all necessary capital improvement projects. Funding will be required to address aging facilities for City Hall, the Police Station, and the Public Works facilities. Due to this need, you'll notice some reductions in Fund Balances throughout some of these funds in order to plan for the future expenses related to these projects as well as overall city modernization projects through 2030. City of Tigard • Adopted Budget FY 2025-26 • Page 332 REVENUE ANALYSIS CURRENT REVENUE SUMMARY BY FUND FY2023 Actual FY2024 Actual FY25 Revised FY2026 Proposed FY2026 Approved FY2026 Adopted Budget Budget Budget Budget Capital Project Fund 1 347,245 1,561,523 4,837,030 8,264,709 7,014,709 7,014,709 400-FACILITIES FUND 17,581 20,922 29,066 1,418,027 168,027 168,027 420-PARKS CAPITAL 28 78,132 1,888,087 2,055,792 2,055,792 2,055,792 FUND 460- TRANSPORTATION CIP 329,636 1,462,470 2,919,877 4,790,890 4,790,890 4,790,890 FUND Debt Service Fund 2,749,610 2,867,387 3,031,892 3,042,700 3,042,700 3,042,700 300-BANCROFT DEBT 41,331 15,745 14,133 0 0 0 SERVICE FUND 350-GO DEBT 2,708,279 2,851,642 3,017,759 3,042,700 3,042,700 3,042,700 SERVICE FUND Enterprise Fund 42,837,423 45,866,420 44,233,394 47,077,703 47,077,703 47,077,703 500-SANITARY SEWER FUND 5,087,203 5,701,293 5,352,109 5,641,199 5,641,199 5,641,199 510-STORMWATER 6,211,839 6,484,359 6,300,300 7,490,739 7,490,739 7,490,739 FUND 511-WATER QUALITY/QUANTITY 34,140 54,199 42,801 45,041 45,041 45,041 FUND 530-WATER FUND 27,676,060 29,413,159 29,966,925 30,834,110 30,834,110 30,834,110 531-WATER SDC 3,724,300 4,065,918 2,385,907 2,950,000 2,950,000 2,950,000 FUND 532-WATER CIP FUND 16,106 1,021 0 0 0 0 533-WATER DEBT 87,776 146,471 185,352 116,613 116,613 116,613 SERVICE FUND General Fund 38,762,929 40,706,857 42,436,143 44,196,644 44,196,644 44,196,644 100-GENERAL FUND 38,762,929 40,706,857 42,436,143 44,196,644 44,196,644 44,196,644 Internal Service Fund 26,875,186 35,149,293 33,870,225 33,140,912 33,140,912 33,140,912 600-CENTRAL SERVICES FUND 13,730,001 17,664,210 16,655,555 16,942,342 16,942,342 16,942,342 605-INFORMATION 1,276,661 1,940,457 1,904,157 554,203 554,203 554,203 TECH REPLACEMENT 615-FACILITIES 424,258 1,560,823 1,356,696 1,609,956 1,609,956 1,609,956 REPLACEMENT FUND 630-PUBLIC WORKS 2,738,239 2,123,237 2,702,565 2,941,977 2,941,977 2,941,977 ADMIN FUND 640-PUBLIC WORKS 4,378,804 6,361,723 5,383,735 4,558,374 4,558,374 4,558,374 ENGINEERING FUND 650- FLEET/PROPERTY 3,192,047 2,440,594 3,269,569 3,474,165 3,474,165 3,474,165 MANAGEMENT FUND 655-FLEET/VEHICLE 935,451 2,412,424 2,498,948 2,886,272 2,886,272 2,886,272 REPLACEMENT 660-INSURANCE 199,725 645,824 99,000 173,623 173,623 173,623 FUND Special Revenue Fund 34,004,815 41,454,866 34,666,966 33,265,123 33,265,123 33,265,123 200-GAS TAX FUND 5,808,981 5,994,094 5,857,571 5,890,000 5,890,000 5,890,000 City of Tigard • Adopted Budget FY 2025-26 • Page 333 FY2023 Actual FY2024 Actual FY25 Revised FY2026 Proposed FY2026 Approved FY2026 Adopted Budget Budget Budget Budget 205-CITY GAS TAX 922,018 974,864 865,691 890,000 890,000 890,000 FUND 207- TRANSPORTATION 161,318 56,853 158,627 117,246 117,246 117,246 TNC FUND 210-TRANSIENT 772,257 831,453 840,250 941,667 941,667 941,667 LODGING TAX FUND 212-TIGARDCET 1,866,380 2,029,112 1,526,286 1,525,771 1,525,771 1,525,771 FUND 220-ELECTRICAL 348,092 373,851 369,357 339,711 339,711 339,711 INSPECTION FUND 230-BUILDING FUND 3,968,516 4,591,328 4,139,476 3,615,188 3,615,188 3,615,188 240-CRIMINAL 1,163,733 629,668 43,062 80,502 80,502 80,502 FORFEITURE FUND 260-URBAN 63,288 102,741 49,886 49,053 49,053 49,053 FORESTRY FUND 270-PARK AND 2,782,859 3,063,082 2,849,922 3,035,000 3,035,000 3,035,000 RECREATION FUND 280-POLICE LEVY 2,295,284 2,427,928 2,434,502 2,613,836 2,613,836 2,613,836 FUND 405- TRANSPORTATION 4,097,472 6,251,462 5,558,168 3,444,922 3,444,922 3,444,922 DEVELOPMENT TAX 411-UNDERGROUND 20,205 41,517 105,920 34,489 34,489 34,489 UTILITY FUND 412-STREET MAINTENANCE FEE 3,813,717 4,333,066 4,350,350 4,369,762 4,369,762 4,369,762 FUND 415- TRANSPORTATION 2,800,375 4,368,830 2,918,931 2,967,695 2,967,695 2,967,695 SDC FUND 421-PARKS BOND 29,250 48,809 24,024 0 0 0 FUND 425-PARKS SDC FUND 3,075,532 5,305,296 2,549,421 3,337,000 3,337,000 3,337,000 980-LIBRARY FUND 15,539 30,913 25,522 13,282 13,282 13,282 Grand Total 145,577,208 167,606,345 163,075,650 168,987,790 167,737,790 167,737,790 1)Totals represented for ALL Fund Types here DO NOT include amounts for Beginning Fund Balances and Transfer In. City of Tigard • Adopted Budget FY 2025-26 • Page 334 REVENUE ANALYSIS GENERAL FUND REVENUE The purpose of this section is to describe the city's major revenue sources, explain the underlying assumptions for the revenue estimates, and discuss significant revenue trends.The revenue sources and assumptions used in the budget are summarized on the following pages. With no sales or income tax revenues, city general funds in Oregon are funded primarily by property taxes, franchise fees, state shared revenues (e.g., cigarette tax and liquor tax revenues), and some charges/fees for services. Oregon's property tax system has changed significantly over the last few decades. Limitations on property taxes were put in place twice during the 90's. These two major changes can categorized by the following two measures: • Ballot Measure 5:Taxes from fiscal year 1991-92 to 1995-96 were increasingly limited until the limit of$5 per $1,000 Real Market Value (RMV) for school taxes and $10 per$1,000 RMV for general government taxes was reached. • Ballot Measure 50: This is a property tax limitation measure which was approved by Oregon's voters in May 1997.The provisions in this measure rolled 1997 assessed values back to 90% of the 1995 value, established permanent rate limits for each tax district, allowed voters to approve local option levies outside these rates, established a method for taxing new property at a ratio of market value to the Maximum Assessed Value ((MAV) giving similar tax savings to the new property)), and limited the growth of MAV for existing property to a maximum of 3%each year. These limitations have reduced the city's main source of revenue for core services such as Police, Library, and Parks. The following figure shows the percentage of General Fund revenues by source for FY 2025-26. General Fund-Revenue Sources Broken down by Character Code City of Tigard • Adopted Budget FY 2025-26 • Page 335 REVENUE ANALYSIS • 40-TAXES • 41 -ROW FEES • 44-INTERGOVERNMENTAL • 46-FINES&FORFEITURES • 43-LICENSES&PERMITS • 47-INVESTMENT EARNINGS • 48-OTHER REVENUE • 45-CHARGES FOR SERVICES • R1 -REVENUES Object Character Code FY2026 Adopted Budget($) 40100-CURRENT PROPERTY TAXES 40-TAXES 21,890,689.00 40101 -PRIOR YEAR PROPERTY TAXES 40-TAXES 125,000.00 40201 -HOTEL/MOTEL TAX 44-INTERGOVERNMENTAL 900,000.00 41001 -ROW FEES-ELECTRIC 41 -ROW FEES 3,600,000.00 41002-ROW FEES-GAS 41 -ROW FEES 1,150,000.00 41003-ROW FEES-TELECOMMUNICATIONS 41 -ROW FEES 325,000.00 41004-ROW FEES-GARBAGE 41 -ROW FEES 960,000.00 41005-ROW FEES-CABLE 41 -ROW FEES 425,000.00 41006-ROW FEES-WATER 41 -ROW FEES 1,450,000.00 41007-ROW FEES-SANI SEWER 41 -ROW FEES 1,000,000.00 41008-ROW FEES-STORM 41 -ROW FEES 350,000.00 43001 -BUSINESS LICENSE 43-LICENSES&PERMITS 950,000.00 43112-CDC REVIEW FEES 43-LICENSES&PERMITS 60,000.00 43114-ENGINEERING PUBLIC IMPROVEMENT 43-LICENSES&PERMITS 0.00 43115-SIGN PERMIT FEES 43-LICENSES&PERMITS 0.00 43116-LAND USE APPLICATION FEE 43-LICENSES&PERMITS 250,000.00 43140-VHD FINAL CERTIFICATION FEE 43-LICENSES&PERMITS 0.00 43141 -VHD ANNUAL PROJECT MONITOR FEE 43-LICENSES&PERMITS 0.00 43401 -ALARM PERMIT FEES 43-LICENSES&PERMITS 60,000.00 43402-LIQUOR PERMIT FEES 43-LICENSES&PERMITS 0.00 43403-SOCIAL GAMING LICENSE 43-LICENSES&PERMITS 0.00 43405-PARKING PERMIT FEES 43-LICENSES&PERMITS 2,000.00 City of Tigard • Adopted Budget FY 2025-26 • Page 336 REVENUE ANALYSIS Object Character Code FY2026 Adopted Budget($) 44100-CIGARETTE TAX 44-INTERGOVERNMENTAL 35,000.00 44101 -OLCC LIQUOR/MARIJUANA TAX 44-INTERGOVERNMENTAL 1,500,000.00 44102-STATE REVENUE SHARING 44-INTERGOVERNMENTAL 725,000.00 44501 -INTERGOVERNMENTAL REVENUE 44-INTERGOVERNMENTAL 500,000.00 44800-FEDERAL GRANTS 44-INTERGOVERNMENTAL 150,000.00 44801 -STATE GRANTS 44-INTERGOVERNMENTAL 250,000.00 44802-GRANTS-OTHER 44-INTERGOVERNMENTAL 450,000.00 44803-WCCLS GRANTS 44-INTERGOVERNMENTAL 4,289,491.50 45301 -LIEN SEARCH FEES 45-CHARGES FOR SERVICES 50,500.00 45303-VEHICLE RELEASE FEE 45-CHARGES FOR SERVICES 12,000.00 45310-LIBRARY COPIER RECEIPTS 45-CHARGES FOR SERVICES 1,000.00 45311 -LIBRARY MISCELLANEOUS INCOME 45-CHARGES FOR SERVICES 6,000.00 45319-MISCELLANEOUS FEES AND CHARGES 45-CHARGES FOR SERVICES 15,000.00 45320-RENTAL INCOME 45-CHARGES FOR SERVICES 3,000.00 45322-POLICE COPIES 45-CHARGES FOR SERVICES 20,000.00 45330-DONATIONS/GIFTS 45-CHARGES FOR SERVICES 10,000.00 45580-INTERDEPARTMENTAL SERVICES 45-CHARGES FOR SERVICES 0.00 46001 -TRAFFIC FINES 46-FINES&FORFEITURES 1,350,000.00 46010-LIBRARY FEES 46-FINES&FORFEITURES 2,500.00 47000-INTEREST EARNINGS 47-INVESTMENT EARNINGS 1,159,178.00 48000-OTHER REVENUE 48-OTHER REVENUE 0.00 48001 -RECOVERED EXPENDITURES 48-OTHER REVENUE 125,000.00 49002-DEBT PROCEEDS-CCDA R1-REVENUES 45,285.00 Total:$44,196,643.50 City of Tigard • Adopted Budget FY 2025-26 • Page 337 REVENUE ANALYSIS ASSESSED PROPERTY VALUE Property taxes are assessed by Washington County and are based on a property's assessed value, not the property's real market value.Assessed values were established under Measure 50 and are based on the 1995-96 tax roll value less 10%.These values generally can't increase more than 3% per year unless major improvements are made to the property or voters have authorized a new levy. The City of Tigard's total assessed value is roughly 50%of its real market value based on the Washington County Department of Assessment &Taxation's Summary of Assessment and Tax Roll publication for FY 2024-25. For the average home in Tigard, the assessed value of the home is roughly $324,200 with the real market value of$649,800. In FY 2025-26, the average assessed home value is projected to be $333,900 with the real market value projection of$669,500. However, the median assessed home value projection is slightly less at $320,450 with the real market value projection of$637,200.The median home value represents the middle of home values where half of the homes in Tigard will have a value below this value and the other half will be above. Assessed Value $10,000,000,000 $8.97B $9,000,000,000 $8,000,000,000 $7,000,000,000 56.128 $6,000,000,000 $5,000,000,000 $4,000,000,000 $3,000,000,000 $2,000,000,000 $1,000,000,000 $ 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 •Total Assessed Value Estimate City of Tigard • Adopted Budget FY 2025-26 • Page 338 REVENUE ANALYSIS PROPERTY TAX The property tax system in Oregon has been heavily influenced by Measures 5 and 50, passed in 1990 and 1997 respectively. Because both rates and growth in assessed value are constrained, the economy has a limited effect on property tax revenue. However, there has been recent interest by local governments in developing a more flexible tax system within the State of Oregon. The property tax levy continues to be the General Fund's single largest revenue source, estimated at $22.02 million for FY 2025-26. Property taxes, including prior years'taxes, account for 50% of all revenue for the General Fund estimated for FY 2025-26. Property taxes pay for police, parks, library, planning, municipal court, and several other services. In May 2020,voters approved a local option levy of$0.29/$1,000 assessed value to support police services, which is projected to raise $2.54 million for FY 2025-26. Actual Actual Actual Actual Budget Tax Information 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Property taxes General Fund $18,900,115 $18,930,658 $19,781,900 $20,434,647 $22,015,689 Police Local Option Levy $2,217,394 $2,145,668 $2,241,500 $2,422,954 $2,536,083 GO Debt Service $2,621,876 $2,859,903 $2,988,700 $2,804,269 $2,933,288 Total Tax Levied $23,739,385 $23,936,229 $25,012,100 $25,661,871 $27,485,060 Assessed Values Prior Year Assessed Value $7,379,472,203 $7,646,182,524 $7,955,781,910 $8,318,226,162 $8,647,968,436 Increase(up to 3%) $221,384,166 $229,385,476 $238,673,457 $249,543,785 $259,439,053 Est.Annexations&New Const. $45,326,155 $80,213,910 $123,770,795 $62,386,696 $64,859,763 Total Assessed Value Estimate $7,646,182,524 $7,955,781,910 $8,318,226,162 $8,630,156,643 $8,972,267,252 Tax Rates/$1,000 AV General Fund Permanent Rate 2.51310 2.51310 2.51310 2.51310 2.51310 Police Local Option Levy 0.2900 0.2900 0.2900 0.2900 0.2900 GO Debt Service 0.3429 0.3374 0.3356 0.3327 0.3330 Tax Rate 3.1460 3.14050 3.13870 3.13580 3.13610 Assessed Value of Average Home Average Assessed Value $296,700 $305,600 $314,800 $324,200 $333,900 General Fund 745.64 768.00 791.12 814.75 839.12 Police Local Option Levy 86.04 88.62 91.29 94.02 96.83 GO Debt Service 101.74 103.11 105.65 107.87 111.19 Average Estimated Tax/Household $933.42 $959.74 $988.06 $1,016.64 $1,047.14 The city has two voter-approved GO Bond property tax levies. In May 2002, Tigard voters approved a $13 million General Obligation Bond to construct a new library. In November 2010, Tigard voters approved a parks bond measure allowing the city to issue up to $17 million in General Obligation Bonds for parks land acquisition. The City has expended these funds to provide much needed parks land for the enjoyment of the community. City of Tigard • Adopted Budget FY 2025-26 • Page 339 REVENUE ANALYSIS Property Tax Revenue 30.00 V - 25.00 V. I 1v., 20.00 V. . I I 15.00 10.00 � I III II� � � 1 I I 5.00 • • • • • • • • • FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 If •GO Debt Service ■Local Option Levy ■General Fund .. - . The City of Tigard has a permanent tax rate of$2.5131 per thousand. Compared to other municipalities in the state, Tigard has one of the lowest rates, making it difficult to pay for day-to-day services.The average tax rate for cities in Washington County is $3.3307 and statewide is $4.6263.This is a difference between Tigard's tax rate and county average of$0.8176 and the state's average of$2.1132 per thousand. Based on the assessed value of the average Tigard home, The City of Tigard receives $815 from each household in Tigard from the permanent property tax rate. Households with a same assessed value home will pay roughly $1,080 annually in property tax for city services based on the average in Washington County or $1,500 annually for city services based on statewide averages. In May 2020, the City of Tigard voters approved the local option levy rate of$0.2900 per $1,000 in assessed value. The levy enhances Police Department services including increasing the patrol staffing and adding one additional school resource officer. Typical Tigard homes with a projected real market value in FY 2024-25 of$649,800,which carry an assessed value of$324,200, will pay approximately $94 per year. City of Tigard • Adopted Budget FY 2025-26 • Page 340 REVENUE ANALYSIS STATE REVENUE SHARING State revenue sharing monies, which include gas, liquor, and cigarette taxes, are allocated to cities based on population with an adjustment for local taxing efforts. Using state projections, the League of Oregon Cities has produced the per capita estimates of State Shared Revenues for cities for the coming years. The figure below presents the city's state revenue sharing by source over a 10-year period. State Revenue Sharing by Type $9.0 $8.0 2 $7.0 $6.0 ■ ■ ■ ■ ■ ■ ■ $5.0 ■ ■ ■ ■ ■ ■ ■ ■ $4.0 ■ ■ ■ ■ ■ ■ ■ ■ ■ $3.0 ■ ■ ■ ■ ■ ■ ■ ■ ■ $2.0 ` r r $1.0 ■ ■ $0.0 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 •Gas Tax State Revenue Sharing •Liquor&Marijuana Tax -Cigarette Tax Cigarette tax is generated by two cents of the state-imposed $1.33 per pack cigarette tax (excluding Measure 108 attributed to OHP, mental health, and other entities). Revenue from the tax is allocated as follows: $0.19 to the state's general fund; $0.89 to the Oregon Health Plan; $0.15 is dedicated to mental health services; $0.02 to cities, counties, and the Oregon Department of Transportation for transportation services to the elderly and disabled; and $0.04 to the state's tobacco use reduction account. Use of their shares has no program restrictions on their use. Liquor& Marijuana tax revenues may be used by cities for general government purposes and is distributed by the Oregon Liquor and Cannabis Commission (OLCC) in two different manners: • 20%of the state's liquor receipts are allocated as revenues to cities on a per capita basis and distributed monthly. • 14%of state liquor receipts are allocated to cities on a formula basis, as outlined in ORS 221.770. While Tigard's population growth will increase liquor tax distribution to the city, on a statewide level the League of Oregon Cities indicates that liquor tax revenues will trend downwards. Distilled spirit sales make up more than 95% of this revenue source, meaning the majority of this state shared revenue is technically based on profits, and not on taxes. City of Tigard • Adopted Budget FY 2025-26 • Page 341 REVENUE ANALYSIS The Oregon Liquor and Cannabis Commission facility could have impacts on the revenue distributed to cities. Their facility is reaching capacity and the Oregon State Legislature approved the construction of a new facility in 2021. The project has gone over budget by $83.3 million, which will decrease Tigard's share, but the revenue trend will trend positive.The estimates for FY 2025-26 take trends and prior conclusions into consideration. The marijuana tax was approved by voters in November 2016. Originally, 10% of the state tax rate of 17% is allocated to its cities based on population and the number of licensees within the city's jurisdiction.Tigard received marijuana tax distribution for the first time in FY 2017-18. In November 2020, Oregon voters passed Measure 110, diverting the bulk of marijuana tax receipts, and cutting the share that goes to cities. Starting in March 2021 quarterly revenue to cities fell by 74%from the previous quarter. Going forward, under Measure 110 cities will share a fixed amount totaling $4.5 million annually which is not indexed and will not grow with the market.The city imposes an additional 3% marijuana tax to its licensed operators within the city limit and is not accounted for separately from the state distribution. Based on the foregoing, liquor and marijuana tax revenues for FY 2025-26 is projected to total $1,500,000,which is a 6.25%decrease from the FY 2024-25 Budget of$1,600,000. Gas tax is allocated to cities from vehicle title and registration fee and the gas tax (formally referred to by the state as Highway Trust Fund revenues). In 2017, the Oregon legislature passed HB 2017 that significantly increased cities' per capita funding. The legislation included a 10 cent gas and fuel tax increase and a 53% increase in the weight- mile tax, both phased in over a seven year period. Future two cent increases are tied to meeting certain accountability and reporting requirements,which on a statewide level have been met and, thus, impacts projected revenue growth in future years. The COVID-19 pandemic affected driving behaviors that significantly reduced gas tax revenues in 2020. However since that time, the recovery outpaced economist expectations, and statewide gas tax revenues are still exceeding pre-pandemic highs from 2019. Long-term growth in this revenue source will be tied to factors such as full-recovery from the pandemic's impacts, teleworking trends, population growth, and moves toward fuel efficient and electric vehicles. The city also collects local gas taxes from the city's local gas tax ordinance that was created in 2006 and remains in effect permanently based on state law and Council action in 2010. For FY 2025-26, the city expects to receive a total of nearly $5.4 million from these two sources. Population growth in Tigard compared to other agencies is attributed to the anticipated increase in allocation to the City, along with the other factors indicated above. State Revenue Sharing is allocated to cities based on population with an adjustment for local taxing effort. It is anticipated that receipts from state revenue sharing will level out based on the League of Oregon Cities (LOC) State Shared Revenue Report, and even see a slight decrease in FY 2025-26. City of Tigard • Adopted Budget FY 2025-26 • Page 342 REVENUE ANALYSIS FRANCHISE FEES Franchise fees are charged as part of an agreement between local governments and utilities that use public rights- of-way.These agreements ensure that companies receiving special use of rights-of-way are paying fees to reimburse local governments for use of public services, and to prevent general taxpayers from subsidizing extraordinary use. Franchise agreements outline the terms under which utility companies use city rights-of-way, including compensation requirements. Franchise fees are typically calculated on a percentage of the revenues derived from sales of the utility company to customers in that service areas or territories. Below you will see figures for current franchisees and the franchise rates as well as the fees collected by source over a 10-year period: Service Provider Rate Cable Television Comcast 5% Electric Portland General Electric 5% Garbage All Haulers 5% Natural Gas Northwest Natural Gas 5% Sanitary Sewer City of Tigard with Clean Water Services 5% Stormwater City of Tigard with Clean Water Services 5% Telecommunications All providers 5% Water City of Tigard&Tualatin Valley Water District 5% Franchise Fee Revenue by Type $10.0 V $9.0 $8.0V $7.0 c $6.0 . • $5.0 & bP . $4.0 . . . . . . .- . . $3.0 rrrr ■ ■ . ■ ■ $2.0 ■ . ■ ■ ■ . ■ ■ $1.0 5- FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 •Electric ■Gas Telecomm •Garbage •Cable TV Water •Sanitary Sewer •Stormwater City of Tigard • Adopted Budget FY 2025-26 • Page 343 REVENUE ANALYSIS • Cable TV—The Metropolitan Area Communications Commission (MACC), a consortium of cities in the metro area, administers the cable television franchise. Cable franchise revenues are expected to remain flat due to the "cord cutting" trend of consumers switching from wire-based cable services to internet-based video streaming platforms. • Electricity - Portland General Electric (PGE) pays a franchise fee representing 5% of their gross revenues to Tigard. Increases in revenues from this source are due to price increases and population and development growth in Tigard. • Garbage— Pride Disposal and Waste Management are responsible for solid waste and recycling in Tigard. Each pays a 5%franchise fee. Solid waste rates, and thus garbage franchise fees, have increased due to the higher costs of recycling and diversion due to changes in worldwide disposal practices.The rise in these rates is expected to continue. • Natural Gas - Northwest Natural Gas pays 5%of gross revenues as a franchise fee to Tigard. Revenues are expected to grow due to price increases and better-than-anticipated collections. • Sanitary Sewer— Billed sewer revenues are shared between the City of Tigard for local services and Clean Water Services for regional services. Of the resulting revenues, 5% of gross revenues become a franchise fee to the General Fund. Franchise fees will continue to grow based on changes in sewer rates on property owners. • Stormwater— Billed Stormwater revenues are shared between the City of Tigard for local services and Clean Water Services for regional services. Since the City of Tigard does not have franchise fee agreement with CWS, the 5% of the gross revenues for the franchise fee comes out of the city's share of the gross revenues. Franchise fees are expected to remain flat as Stormwater rates are levied as a flat dollar amount for property owners and development activity will have initial little impact on revenue growth for FY 2025-26. • Telecommunications—The shift from land line telephones to wireless and/or internet-based technologies continues to erode telecommunications franchise revenues in Tigard and cities throughout Oregon and the western United States. These franchise fees are expected to slightly decrease. • Water—Tigard Water customers in the City of Tigard pay a 5%franchise fee through the water rates on the water portion of their utility bill. Tualatin Valley Water District (TVWD) customers in the City of Tigard pay a 5%franchise fee as an additional charge on their water bill from TVWD.Water franchise fees have been adjusted in FY 2024-25 to match the anticipated water rate increases discussed below. Franchise fee revenues in FY 2025-26 are expected to total $9.26 million, which is a 3.81% increase from the FY 2024-25 Adopted Budget. City of Tigard • Adopted Budget FY 2025-26 • Page 344 REVENUE ANALYSIS ENTERPRISE - USER FEES User fees include water, sanitary sewer, and storm drainage fees charged to all users of such services.The sanitary and storm fees are established jointly by Tigard and the Clean Water Services Agency (CWS) and updated by the agency each year. The City Council, through an intergovernmental agreement with other system participants, sets the water rates. The figure below shows utility user fees by source collected over a 10-year period. Utility User Fees $45 7 $40 $35 $30 c $25 ■ ■ ■ ■ ■ ■ ■ ■ '2 $20 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ $15 • • • • • • • • • • $10 ■ ■ ■ $5 ■ M. milbPPPF $0 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 ■Sanitary Stormwater •Water The intergovernmental agreement with CWS calls for the city to retain only a portion of the sanitary and storm fees it collects.The FY 2025-26 forecast includes an increase of 2.86% increase for sanitary sewer, and Stormwater rates. City of Tigard entered a water partnership with the City of Lake Oswego, in 2008, for a long-term water source. Water rates in the Tigard Water Service Area increased significantly starting in FY 2010-11 to accumulate the necessary funds to address the long-term water source needs.The latest water rate study in 2021 called for 2% increases in rates through FY 2028. Revenue projections for FY 2025-26 assume a 2% increase over the prior year's estimates based on collections to date and water use trends. User fees for sanitary sewer services included a surcharge beginning in FY 2016-17 of$2.11/dwelling unit that is retained by the city to address growing infrastructure needs of the system.This surcharge is expected to grow by 1.5% per year, based primarily on population growth and development activity. City of Tigard • Adopted Budget FY 2025-26 • Page 345 REVENUE ANALYSIS CONNECTION FEES Connection fees include transportation development tax (TDT), Tigard Transportation System Development Charge (TSDC), storm and sanitary sewer connection charges,water connection and system development charges, and parks system development charges.The TDT and TSDC is assessed on new development to help provide funds for the increased capacity transportation improvements needed to accommodate the additional vehicle traffic and demand for transit facilities generated by that development. The figure below present connection fees collected by source over a 10-year period. Connection Fees 20 / 18 / 16 / 14 0 12 10 8 6 - 4 - - - - 2 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 •Water ■Sanitary Sewer Roads •Parks The city experienced significant development from FY 2015-16 to FY 2017-18 primarily due to the development of 150-200 homes annually in the River Terrace Subdivision. Revenues for FY 2024-25 have been adjusted to reflect collections in FY 2023-24 and anticipated development activity,which includes River Terrace and other infill and commercial development. The TDT, categorized as an improvement fee, provides funds for capacity improvements to county and city arterials, certain collectors, and certain state and transit facilities as listed in the County's Capital Improvements Project List. Revenue must be dedicated to capital improvements that expand capacity and may not be used for maintenance, repair, or other non-capital improvements.The city's Transportation SDC was added in FY 2016. It has a similar purpose as the TDT and contributes to the ability to fund roads. City of Tigard • Adopted Budget FY 2025-26 • Page 346 REVENUE ANALYSIS PERMIT FEES Permit fee revenues are recorded in the Building Fund, Electrical Inspection Fund, Public Works Engineering Fund, and the General Fund. The primary fees that are included in the figure below include such items as engineering public improvement fees, sign permits, land use planning application fees, and all related building permit fees. Nearly all fees are related to development activity and reflect the level of that activity. The figure below present permit fees collected by source over a 10-year period. Permit Fees $7 $6 $5 ■ $4 ■� $3 ■ ■ $2 ■ ■ ■ ■ r • $1 ■ ■ ■ ■ ■ ■ ■ ■ ■ $0 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 ■Building Fund Electrical Inspection Fund PW Engineering Fund ■General Fund As indicated in the Connection Fees section, the city experienced significant development from FY 2015-16 to FY 2017- 18 primarily due to the development of 150-200 homes annually in the River Terrace Subdivision. Development in the River Terrace area continues at FY 2020-21 levels into FY 2024-25. Revenues for FY 2024-25 have been adjusted to reflect collections in FY 2023-24 and anticipated development activity, which includes River Terrace and other infill and commercial development. FY 2025-26 revenues show an anticipated slight decline of revenues received by the aforementioned projects with conservative future growths/declines based off of construction driven fees, indices, and projects completion timelines. The PW Engineering Fund was created in FY 2018-19 to pull out engineering functions into a separate internal service fund.This was historically a part of the General Fund. City of Tigard • Adopted Budget FY 2025-26 • Page 347 REVENUE ANALYSIS COUNTY SHARED REVENUE County Shared Revenue include the Washington County gas tax, the Washington County Cooperative Library System (WCCLS) levy, and a countywide hotel/motel tax. The figure below presents County shared revenues by source over a 10-year period. County Shared Revenues $6.0 $5.0 / • $4.. 11 ,„ $0.0 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 ■County Gas Tax ■Hotel-Motel Tax ■WCCLS Washington County collects a one cent per gallon tax on gasoline and distributes it to cities in the county to use for road maintenance activities.This revenue source has seen minor growth over the past few years because, under the current state law, the tax per gallon cannot be increased. As mentioned in the gas tax section earlier, fuel efficient vehicles and reduced driving are leading to less overall gas tax revenue. The hotel/motel tax is collected by Washington County at a 7% rate and is distributed to all participating jurisdictions. Tigard receives about one-third of the amount collected in the city limits.Tax collections are directly related to room rental rates, the number of hotel and motel rooms within the city, and the economy.Tigard's hotels rely on business travelers to the Portland Metro area and relative to Nike's operations in adjacent Beaverton. During the second half of the FY 2019-20, the worldwide pandemic, COVID-19, had significant impacts on the travel industry, with business travel slowing to historically low levels. Many businesses in FY 2022-23 fully lifted COVID-19 related restrictions and implemented return to office requirements. Revenues for FY 2024-25 take these factors into consideration. (Note: separate to the county's shared hotel tax revenues, the city has its own hotel/motel tax of 2.5%.This is not included in this analysis, but the same factors apply regarding future revenue generation.) City of Tigard • Adopted Budget FY 2025-26 • Page 348 REVENUE ANALYSIS WCCLS funds come from county property taxes generated from the county's permanent property tax rate. In May 2020, voters approved the renewal of the local option levy that maintained and expanded countywide operating support of the libraries at the existing rate of$0.22 per $1,000 of assessed value through 2025. Revenue allocation is based partially on population growth, so the city's share has increased slightly over the past few years. Revenues for FY 2025-26 are projected to total $4.2 million based on the latest information from the county but will experience some uncertainty and possibly strong declines in the coming years due to consolidation efforts in the works at the county level. City of Tigard • Adopted Budget FY 2025-26 • Page 349 REVENUE ANALYSIS FINES AND FORFEITURES This revenue category includes traffic and civil infraction citations, which are processed by the Municipal Court, and fines for late and lost materials at the Library. Fine collections are directly related to the number of citations issued. The bail schedule is updated annually by the Municipal Court Judge. The figure below presents County shared revenues by source over a 10-year period. Fines and Forfeiture $2,000 $1,800 / $1,600 / $1,400 / $1,200 V co• $1,000 V s• $800 V $600 �. �. . ■ ■ $400 ■ . ■ ■ . ■ ■ ■ $200 • � • • � • • $0 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 ■Library Fines ■Traffic-Civil Infractions In FY 2018-19, the city implemented a Photo Red Light Enforcement program aimed at reducing traffic accidents and injuries. Based on independent traffic surveys and ODOT crash data, the city implemented this program at three intersections along Highway 99W. Revenues related to Photo Red Light Enforcement Program is projected based on the data from other jurisdictions with similar programs and limited experience with the program since it was fully rolled out in FY 2020-21. During FY 2020-21, Photo Enforcement Program expanded to include speed enforcement. Revenues from these programs pay for program expenses, future police facility needs, and traffic safety measures.The COVID-19 pandemic reduced traffic patterns since its implementation, which resulted in fewer traffic infractions than anticipated.The program has not fully realized anticipated revenues to date, due to some of the traffic cameras malfunctioning.The inhibited traffic camera ticketing volume is forecasted in FY 2024-25 and FY 2025-26 revenues. The maintenance work that needs to be completed on each of the malfunctioning cameras will require further downtime between investigation and resolution. Library fines are levied upon library patrons for overdue materials. During the COVID-19 pandemic, the library remained closed for several months and limited access to the library. City of Tigard • Adopted Budget FY 2025-26 • Page 350 REVENUE ANALYSIS The City Council approved a resolution to waive library fines in an attempt to support the return of library customers and the library does not intend to bring back overdue library fines City of Tigard • Adopted Budget FY 2025-26 • Page 351 REVENUE ANALYSIS INTEREST EARNINGS Interest earnings are generated from the investment of cash on hand in various funds of the city. Interest earnings are directly attributable to the amount of cash available for investment (driven off of Current Fund Balances within the respective funds) and current interest rates (determined by looking at the Treasury Yield Rates and other various economic drivers). The figure below presents Interest Earnings by over a 10-year period. Interest Earnings $14,000 / $12,000 / $10,000 / $8,000 c $6'00000 $4,000 o rE $2,000 $0 ($2,000) Z. ($4,000) l FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 ■Interest Earned The city has been experiencing a higher level of interest earnings primarily driven by increased reserves in various capital project and special revenue funds associated with the significant development activity over the past few years.As those reserves begin to be spent down, interest earnings will fall. In compliance with state law, the city's primary interest-bearing investment tools include the State's Local Government Investment Pool (LGIP), U.S.Treasury Bills, and Corporate Bonds,with approximately 20% of cash reserves held in the LGIP. Beginning in 2022,the US Federal Reserve rapidly increased interest rates based on inflationary concerns related to supply chain and increasing oil and food prices related to unrest in eastern Europe. At the end of the 1st quarter of 2025, the one-year Treasury Rate was at 4.1% (0.8% decline from 2024) and the LGIP's latest yield rates are 4.97% (0.23%decline from 2024).The city has strategically invested its reserves to capitalize on the high interest rate environment and anticipates a 4%yield on reserves for the FY 2025-26 budget. City of Tigard • Adopted Budget FY 2025-26 • Page 352 REVENUE ANALYSIS INTERFUND TRANSFERS DESCRIPTION QTY UNIT COST 2026 ADOPTED 1008500 57270-TRANSFER TO PARKS UTILITY FUND 2,100,000 Transfer to cover Parks Utility Fund 1 2,100,000 2,100,000 utilizing Fund Balance 1008500 57400-TRANSFER OUT TO CAPITAL PROJECTS 5,576,912 91024 Library HVAC System 1 2,552,912 2,552,912 91026 Library Roof Replacement 1 1,024,000 1,024,000 91029 City Facilities Modernization-PW and Police 1 2,000,000 2,000,000 TOTAL GENERAL FUND 7,676,912 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2008500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 3,251,000 95027 Pedestrian and Cyclist Connections Program 1 317,000 317,000 95067 Traffic and Transportation System Major Maintenance Program 1 317,000 317,000 95076 SRTS Templeton-Twality Improvements 1 299,000 299,000 95077 Greenburg Road(Hall Blvd.to HWY 217)Sidewalks 1 37,000 37,000 and Bike Lanes 95078 Streetlight Replacement Program 1 1,805,000 1,805,000 95079 Safe Streets and Roads for All(SS4A)Action Plan 1 61,000 61,000 95083 Fanno Creek Regional Trail Crossing Safety Improvements 1 95,000 95,000 95084 SW 95th Avenue-HWY 217 Pedestrian and Bicycle 1 50,000 50,000 Bridge Refinement Study 95089 Pedestrian Safety Enhancement on SW Bull Mountain Road 1 170,000 170,000 and on SW Gaarde Street 95090 Traffic Calming Program 1 100,000 100,000 TOTAL GAS TAX FUND 3,251,000 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2058500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 1,747,000 95071 Murdock Street Sidewalk and Stormwater Improvements 1 1,747,000 1,747,000 2058500 57600-TRANSFER OUT TO CENTRAL SERVICES 19,661 Finance ICAP Allocation 1 19,661 19,661 TOTAL CITY GAS TAX FUND 1,766,661 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2078500 57600-TRANSFER OUT TO CENTRAL SERVICES 993 Finance ICAP Allocation 1 993 993 TOTAL TRANSPORTATION TNC FUND 993 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2108500 57100-TRANSFER OUT TO GENERAL FUND 365,500 TLT Award Grant 1 365,500 365,500 TOTAL TRANSIENT LODGING TAX FUND 365,500 City of Tigard • Adopted Budget FY 2025-26 • Page 353 REVENUE ANALYSIS DESCRIPTION QTY UNIT COST 2026 ADOPTED 2128500 57600-TRANSFER OUT TO CENTRAL SERVICES 15,981 Finance ICAP Allocation 1 15,981 15,981 TOTAL TIGARD CET FUND 15,981 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2208500 57230-TRANSFER OUT TO BUILDING FUND 262,500 Keeping flat from previous year to use Fund Balance 1 262,500 262,500 2208500 57600-TRANSFER OUT TO CENTRAL SERVICES 3,054 Finance ICAP Allocation 1 3,054 3,054 TOTAL ELECTRICAL INSPECTION FUND 265,554 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2408500 57600-TRANSFER OUT TO CENTRAL SERVICES 1,539 Finance ICAP Allocation 1 1,539 1,539 TOTAL CRIMINAL FORFEITURE FUND 1,539 DESCRIPTION QTY UNIT COST 2026 ADOPTED 2608500 57420-TRANSFER OUT TO PARKS CAPITAL 250,000 92017 Tree Canopy Replacement Program 1 250,000 250,000 2608500 57600-TRANSFER OUT TO CENTRAL SERVICES 933 Finance ICAP Allocation 1 933 933 TOTAL URBAN FORESTRY FUND 250,933 DESCRIPTION QTY UNIT COST 2026 ADOPTED 4058500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 2,338,000 95048 Roy Rogers Road 1 540,000 540,000 95054 Hall Boulevard-Pfaffle Street New Traffic Signal 1 570,000 570,000 95069 Bonita-Sequoia Intersection-Traffic Signal 1 50,000 50,000 95074 McDonald Street(Hall Boulevard to Pacific Highway) 1 1,178,000 1,178,000 4058500 57600-TRANSFER OUT TO CENTRAL SERVICES 45,098 Finance ICAP Allocation 1 45,098 45,098 TOTAL TRANSPORTATION DEVELOPMENT TAX FUND 2,383,098 DESCRIPTION QTY UNIT COST 2026 ADOPTED 4118500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 31,000 95074 McDonald Street(Hall Boulevard to Pacific Highway) 1 31,000 31,000 4118500 57600-TRANSFER OUT TO CENTRAL SERVICES 933 Finance ICAP Allocation 1 933 933 TOTAL UNDERGROUND UTILITY FUND 31,933 DESCRIPTION QTY UNIT COST 2026 ADOPTED 4128500 57200-TRANSFER OUT TO GAS TAX FUND 586,553 Support Right-of-Way Maintenance 1 150,000 150,000 Support for in-road/pavement management work 1 436,553 436,553 City of Tigard • Adopted Budget FY 2025-26 • Page 354 REVENUE ANALYSIS 4128500 57600-TRANSFER OUT TO CENTRAL SERVICES 69,227 Finance ICAP Allocation 1 69,227 69,227 TOTAL STREET MAINTENANCE FEE FUND 655,780 DESCRIPTION QTY UNIT COST 2026 ADOPTED 4158500 57420-TRANSFER OUT TO PARKS CAPITAL FUND 269,938 92080 Fanno Creek Trail Bonita Road to Durham Road 1 239,938 239,938 Project Development 92082 Ash Creek Trail 1 30,000 30,000 4158500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 3,985,000 95060 Tigard Street(Fanno Creek)Bridge Replacement 1 3,200,000 3,200,000 95066 Americans with Disabilities Act Right of Way Program 1 535,000 535,000 95082 2045 Transportation System Plan Update 1 10,000 10,000 95086 2040 Transportation System Plan SDC Analysis 1 150,000 150,000 95091 Red Rock Creek Trail Railroad Bridge 1 90,000 90,000 4158500 57600-TRANSFER OUT TO CENTRAL SERVICES 32,961 Finance ICAP Allocation 1 32,961 32,961 TOTAL TRANSPORTATION SDC FUND 4,287,899 DESCRIPTION QTY UNIT COST 2026 ADOPTED 4258500 57420-TRANSFER OUT TO PARKS CAPITAL FUND 2,530,937 92016 Dirksen Nature Park-Overall Project 1 55,000 55,000 92016-09 Dirksen Nature Park-Small Nature Play Area 1 260,000 260,000 92053 Parks Major Maintenance Program 1 425,000 425,000 92058 Cities of Tigard and Tualatin-Tigard-Tualatin 1 150,000 150,000 School District Program 92064 Steve Street Park and Trail 1 605,000 605,000 92066 Trail System Plan 1 200,000 200,000 92067 Bagan Park 1 167,000 167,000 92068 Cook Park Accessible Boat Ramp 1 129,000 129,000 92072 2022 Parks and Recreation System Plan SDC Analysis 1 150,000 150,000 92073 Copper Creek-Cook Park Stream Stabilization 1 90,000 90,000 92080 Fanno Creek Trail Bonita Road to Durham 1 239,937 239,937 Road Project Development 92082 Ash Creek Trail 1 60,000 60,000 4258500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 90,000 95091 Red Rock Creek Trail Railroad Bridge 1 90,000 90,000 4258500 57600-TRANSFER OUT TO CENTRAL SERVICES 44,139 Finance ICAP Allocation 1 44,139 44,139 TOTAL TRANSPORTATION SDC FUND 2,665,076 DESCRIPTION QTY UNIT COST 2026 ADOPTED 5008500 57400-TRANSFER OUT TO CAPITAL PROJECTS FUND 2,000,000 91029 City Facilities Modernization-PW and Police 1 2,000,000 2,000,000 5008500 57420-TRANSFER OUT TO PARKS CAPITAL FUND 90,000 92073 Copper Creek-Cook Park Stream Stabilization 1 90,000 90,000 City of Tigard • Adopted Budget FY 2025-26 • Page 355 REVENUE ANALYSIS 5008500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 226,000 95060 Tigard Street(Fanno Creek)Bridge Replacement 1 226,000 226,000 5008500 57510-TRANSFER OUT TO STORMWATER FUND 1,491,000 94049 Red Rock Creek Stabilization and Enhancement 1 1,491,000 1,491,000 TOTAL SANITARY SEWER FUND 3,807,000 DESCRIPTION QTY UNIT COST 2026 ADOPTED 5108500 57420-TRANSFER OUT TO PARKS CAPITAL FUND 90,000 92073 Copper Creek-Cook Park Stream Stabilization 1 90,000 90,000 5108500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 588,000 95060 Tigard Street(Fanno Creek)Bridge Replacement 1 188,000 188,000 95071 Murdock Street Sidewalk and Stormwater Imrpovements 400,000 400,000 5108500 57500-TRANSFER OUT TO SANITARY SEWER FUND 34,000 93061 Cured-In-Place Pipe(CIPP)Project 1 34,000 34,000 TOTAL STORMWATER FUND 712,000 DESCRIPTION QTY UNIT COST 2026 ADOPTED 5308500 57460-TRANSFER OUT TO TRANSPORTATION CIP FUND 575,000 95060 Tigard Street(Fanno Creek)Bridge Replacement 1 151,000 151,000 95074 McDonald Street(Hall Boulevard to Pacific Highway) 1 341,000 341,000 95077 Greenburg Rd(Hall Blvd.-HWY 217)Sidewalks/Bike Lanes 1 83,000 83,000 5308500 57532-TRANSFER OUT TO WATER CIP FUND 10,663,000 96030 East Pressure Zone Consolidation Project(Formerly Bull 1 1,053,000 1,053,000 Mountain Water Pipeline) 96046 Red Rock Creek Waterline Relocation 1 583,000 583,000 96053 Aquifer Storage and Recovery Well#2 and Well#6 1 60,000 60,000 96058 Pipeline Renewal and Replacement Program(PRRP) 1 4,965,000 4,965,000 96059 Water System Major Maintenance Program 1 190,000 190,000 96060 Generator Replacement at Pump Station 1 1 707,000 707,000 96063 560 West and D Presure Zone Consolidation Project 1 150,000 150,000 96064 Reservoir 8-1 Structural Improvements 1 330,000 330,000 96065 Water Meter Modernization 1 180,000 180,000 96066 Water Treatment Plant&RIPS Generator 1 100,000 100,000 96067 Water System Service Line Inventory 1 105,000 105,000 96069 Pump Station 8 Rebuild 1 810,000 810,000 96071 Water Management and Conservation Plan 1 125,000 125,000 96075 Lake Oswego/Tigard Water Supply Expansion 1 1,100,000 1,100,000 96078 Risk and Resilience Assessment and Emergency 1 205,000 205,000 Response Plan 5308500 57533-TRANSFER TO WATER DEBT SERVICE FUND 7,207,646 Transfer out to Debt Service 1 7,207,646 7,207,646 TOTAL WATER FUND 18,445,646 City of Tigard • Adopted Budget FY 2025-26 • Page 356 REVENUE ANALYSIS DESCRIPTION QTY UNIT COST 2026 ADOPTED 5318500 57352-TRANSFER OUT TO WATER CIP FUND 5,707,000 96030 560-East Pressure Zone Consolidation Project(Formerly 1 567,000 567,000 Bull Mountain Water Pipeline) 96053 Aquifer Storage and Recovery Well#2 and WEII#3 1 140,000 140,000 96062 Water System Plan Addendums 1 100,000 100,000 96072 Water System Plan 1 250,000 250,000 96076 Reservoir 19 1 4,650,000 4,650,000 5318500 57600-TRANSFER OUT TO CENTRAL SERVICES 56,785 Finance ICAP Allocation 1 56784.88 56,785 TOTAL WATER SDC FUND 5,763,785 DESCRIPTION QTY UNIT COST 2026 ADOPTED 6158500 57400-TRANSFER OUT TO FACILITIES FUND 1,099,000 91024 Library HVAC System 1 323,000 323,000 91026 Library Roof Replacement 1 776,000 776,000 TOTAL FACILITIES REPLACEMENT FUND 1,099,000 DESCRIPTION QTY UNIT COST 2026 ADOPTED 6508500 57400-TRANSFER OUT TO FACILITIES FUND 290,000 91034 Facilities System Plan 1 290,000 290,000 TOTAL FACILITIES REPLACEMENT FUND 290,000 DESCRIPTION QTY UNIT COST 2026 ADOPTED 9808500 57400-TRANSFER OUT TO FACILITIES FUND 220,000 91024 Library HVAC System 1 220,000 220,000 9808500 57600-TRANSFER OUT TO CENTRAL SERVICES 46 Finance ICAP Allocation 1 46 46 TOTAL LIBRARY FUND 220,046 TOTAL REVENI. 0 TOTAL EXPENS 53,956,336 GRAND TOTAL 53,956,3361 City of Tigard • Adopted Budget FY 2025-26 • Page 357 PROGRAM SUMMARIES EXPENDITURE SUMMARY BY PROGRAM The city adopts and manages its operating expenditures by program.The city has six operating programs: Mayor& City Council, City Attorney, City Recorder, Engagement & Innovation, Investment & Infrastructure, and Police. Within each of these programs are one or more departments and budget units or divisions.A more detailed explanation of the city's program structures can be found in the Reader's Guide section. The following charts give a summary of the expenditures for the programs, budget classifications and staffing levels. FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted ENGAGEMENT& INNOVATION 14,860,032 14,474,699 19,404,236 17,603,308 17,764,193 17,764,193 INVESTMENT& 52,090,466 61,099,985 73,233,298 66,875,014 65,643,136 65,643,136 INFRASTRUCTURE POLICE 21,774,723 24,341,186 28,637,677 29,125,472 29,125,472 29,125,472 POLICY& ADMINISTRATION 1,087,388 1,174,160 1,542,336 1,440,457 1,423,207 1,423,207 Grand Total 89,812,609 101,090,030 122,817,547 115,044,251 113,956,008 113,956,008 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Engagement& 60.85 60.55 64.05 64.15 65.15 65.15 Innovation Investment& 184.50 191.65 194.15 199.15 199.15 199.15 Infrastructure POLICE 93.00 95.50 96.50 95.00 95.00 95.00 POLICY& ADMINISTRATION 4.10 4.10 5.10 5.10 5.10 5.10 Grand Total 342.45 351.80 359.80 363.40 364.40 364.40 City of Tigard • Adopted Budget FY 2025-26 • Page 358 WM..NMmsft. imtl PROGRAM SUMMARIES EXPENDITURE SUMMARY BY PROGRAM The city adopts and manages its operating expenditures by program.The city has six operating programs: Mayor& City Council, City Attorney, City Recorder, Engagement & Innovation, Investment & Infrastructure, and Police. Within each of these programs are one or more departments and budget units or divisions.A more detailed explanation of the city's program structures can be found in the Reader's Guide section. The following charts give a summary of the expenditures for the programs, budget classifications and staffing. FY 2022 FY 2023 FY 2024 FY 2025 Approved Description Actual Actual Actual Revised Proposed 2026 2026 Adopted 2026 Expenditure by Program Mayor&City Council 250,951 311,660 311,078 624,628 529,290 512,040 512,040 City Recorder 428,633 437,141 501,110 530,789 526,626 526,626 526,626 City Attorney 324,575 338,585 361,969 386,920 384,541 384,541 384,541 Police 19,799,340 21,774,722 24,341,181 28,637,678 29,125,370 29,125,370 29,125,370 Engagement&Innovation 11,816,516 14,860,041 19,397,962 28,714,225 17,603,308 17,764,193 17,764,193 Investment&Infrastructure 46,139,846 52,090,466 52,167,071 63,923,306 66,875,011 65,643,133 65,643,133 Total Expenditures by Program 78,759,861 89,812,615 97,080,371 122,817,546 115,044,146 113,955,903 113,955,903 Number of FTE by Program Mayor&City Council 0.00 0.00 0.00 1.00 1.00 1.00 1.00 City Recorder 3.25 3.00 3.00 3.00 3.00 3.00 3.00 City Attorney 1.10 1.10 1.10 1.10 1.10 1.10 1.10 Police 94.00 93.00 95.50 96.50 95.00 95.00 95.00 Engagement&Innovation 58.50 60.85 60.55 64.05 64.15 65.15 65.15 Investment&Infrastructure 181.50 184.50 191.65 194.15 199.15 199.15 199.15 Number of FTE by Program 338.35 342.45 351.80 359.80 363.40 364.40 364.40 Expenditure per FTE Mayor&City Council 0 0 0 624,628 529,290 512,040 512,040 City Recorder 131,887 145,714 167,037 176,930 175,542 175,542 175,542 City Attorney 295,068 307,805 329,063 351,745 349,583 349,583 349,583 Police 210,631 234,137 254,881 296,764 306,583 306,583 306,583 Engagement&Innovation 201,992 244,208 320,363 448,310 274,409 272,666 272,666 Investment&Infrastructure 254,214 282,333 272,200 329,247 335,802 329,617 329,617 Total Expenditure per FTE 232,776 262,265 275,953 341,349 316,577 312,722 312,722 City of Tigard • Adopted Budget FY 2025-26 • Page 359 OPERATING BUDGET HISTORY - SUMMARY Description FY 2023 Actual FY 2024 Actual FY 2025 Revised Proposed 2026 Approved 2026 Adopted 2026 Number of FTE by Program 342.45 351.80 359.80 363.40 364.40 364.40 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted PERSONNEL SERVICES 41,298,901 45,279,577 54,358,100 56,517,943 56,655,430 56,655,430 MATERIALS& SERVICES 23,244,989 22,710,462 30,799,764 26,666,931 26,776,679 26,776,679 INDIRECT 22,718,196 26,168,934 29,060,952 28,424,595 27,097,717 27,097,717 CHARGES CAPITAL OUTLAY 2,550,522 6,931,057 8,598,731 3,434,782 3,426,182 3,426,182 Grand Total 89,812,608 101,090,030 122,817,547 115,044,251 113,956,008 113,956,008 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted ENGAGEMENT& INNOVATION 14,860,032 14,474,699 19,404,236 17,603,308 17,764,193 17,764,193 INVESTMENT& 52,090,466 61,099,985 73,233,298 66,875,014 65,643,136 65,643,136 INFRASTRUCTURE POLICE 21,774,723 24,341,186 28,637,677 29,125,472 29,125,472 29,125,472 POLICY& ADMINISTRATION 1,087,388 1,174,160 1,542,336 1,440,457 1,423,207 1,423,207 Grand Total 89,812,609 101,090,030 122,817,547 115,044,251 113,956,008 113,956,008 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted CITY ATTORNEY 338,587 361,969 386,920 384,541 384,541 384,541 CITY MANAGEMENT 1,672,862 2,205,174 3,713,812 2,367,798 2,503,685 2,503,685 CITY RECORDER/RECORDS 437,141 501,111 530,789 526,626 526,626 526,626 COMMUNITY DEVELOPMENT 7,339,703 7,819,991 11,341,614 10,477,012 10,572,012 10,572,012 DESIGN AND 854,221 967,059 998,176 911,168 911,168 911,168 COMMUNICATIONS FINANCE&COURT 5,172,225 5,333,081 6,762,854 6,390,521 6,390,521 6,390,521 FLEET&FACILITIES 3,623,745 4,758,099 7,512,225 5,393,365 5,393,365 5,393,365 HUMAN RESOURCES& RISK 2,233,552 2,660,734 4,100,648 3,871,965 3,871,965 3,871,965 INFORMATION TECHNOLOGY 5,281,397 8,932,919 9,309,989 5,561,030 5,561,030 5,561,030 LIBRARY 7,892,546 8,224,283 10,108,750 9,979,742 10,004,740 10,004,740 MAYOR&COUNCIL 311,660 311,080 624,627 529,290 512,040 512,040 POLICE 1,954,046 2,142,861 1,430,480 1,410,655 1,410,655 1,410,655 ADMINISTRATION POLICE FORFEITURES 86,948 178,713 700,000 700,000 700,000 700,000 City of Tigard • Adopted Budget FY 2025-26 • Page 360 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted POLICE OPERATIONS 12,988,471 14,577,178 17,980,186 18,444,270 18,444,270 18,444,270 POLICE SERVICES 6,745,258 7,442,434 8,527,011 8,570,547 8,570,547 8,570,547 PUBLIC WORKS 30,673,396 34,255,895 38,306,616 39,053,086 37,726,208 37,726,208 SOCIAL SRVCS& 2,206,851 417,449 482,850 472,635 472,635 472,635 COMMUNITY EVENT Grand Total 89,812,609 101,090,030 122,817,547 115,044,251 113,956,008 113,956,008 City of Tigard • Adopted Budget FY 2025-26 • Page 361 Description FY 2023 Actual FY 2024 Actual FY 2025 Revised Proposed 2026 Approved 2026 Adopted 2026 Number of FTE by Program 342.45 351.80 359.80 363.40 364.40 364.40 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted 51001 -SALARIES- MANAGEMENT 13,537,570 14,660,950 17,526,391 18,387,466 18,474,194 18,474,194 51002-SALARIES-GENERAL 6,491,231 7,446,868 9,285,011 9,349,744 9,349,744 9,349,744 51003-SALARIES-POLICE 5,138,413 5,683,108 6,981,752 7,199,057 7,199,057 7,199,057 51004-PART TIME-REGULAR 1,097,453 1,189,616 1,163,255 1,458,280 1,458,280 1,458,280 51005-PART TIME- 573,135 558,101 612,092 614,687 614,687 614,687 TEMPORARY 51006-OVERTIME 850,312 1,165,853 1,122,030 1,046,521 1,046,521 1,046,521 51007-INCENTIVE PAY 1,140,570 678,757 935,856 785,145 786,745 786,745 52001 -UNEMPLOYMENT 28,761 32,987 43,979 44,574 44,661 44,661 52002-WORKER'S 306,417 295,456 363,666 328,099 328,190 328,190 COMPENSATION 52003-SOCIAL 2,175,102 2,366,761 2,797,156 2,779,111 2,785,746 2,785,746 SECURITY/MEDICARE 52004-TRI-MET TAX 229,778 253,844 302,190 302,501 303,215 303,215 52005-RETIREMENT 4,489,976 5,089,387 5,816,090 6,349,384 6,358,924 6,358,924 52007-VEBA-ER 271,675 352,335 405,975 418,500 419,500 419,500 52008-LIFE INSURANCE 14,472 17,230 20,122 17,014 17,060 17,060 52009-LONG TERM DISABILITY 38,497 42,291 42,887 41,926 42,099 42,099 52010-MEDICAL BENEFITS 4,478,955 4,653,963 6,554,681 7,074,409 7,104,935 7,104,935 52011 -DENTAL BENEFITS 416,305 344,908 199,102 198,984 198,984 198,984 52012-ACCRUED VACATION (40,588) 321,669 39,622 0 0 0 52013-OREGON FAMILY/MEDICAL LEAVE 60,867 125,493 146,243 122,541 122,888 122,888 53001 -OFFICE SUPPLIES 147,072 136,332 236,840 212,003 207,503 207,503 53002-SMALL TOOLS& 227,796 402,789 992,200 1,010,715 1,006,815 1,006,815 EQUIPMENT 53003-FUEL 328,967 279,234 342,850 343,050 343,050 343,050 53004-BOOKS&CIRCULATION MATERIALS 323,686 329,626 364,575 297,626 320,575 320,575 53005-AMMUNITION AND RANGE SUPPLIES 39,980 43,045 57,350 44,250 44,250 44,250 53006-TECH 81,366 58,325 69,360 32,530 32,530 32,530 EQUIPMENT: UNDER$5K 53007-GRANT EXPENDITURES 8,973 10,758 10,970 11,234 11,234 11,234 53008-LIBRARY CONTRIBUTION MATERIALS 14,677 19,762 10,000 0 0 0 53316-CCIS-WORKSITE WELLNESS FUNDS 0 0 0 2,000 2,000 2,000 53530-WATER COSTS:L.O.& 1,892,114 1,896,531 2,260,000 2,260,000 2,260,000 2,260,000 PTLD 54001 - PROFESSIONAL/CONTRACTUAL 6,924,536 6,688,907 10,661,480 6,854,905 6,934,604 6,934,604 SERVI City of Tigard • Adopted Budget FY 2025-26 • Page 362 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted 54002-WATER COSTS: SAMPLING 31,343 42,675 55,000 55,000 55,000 55,000 54003-LEGAL FEES 191,113 220,815 517,000 531,000 531,000 531,000 54004-PRINTING SERVICES 5,364 16,788 11,500 9,700 9,700 9,700 54006-SOFTWARE 1,315,892 1,145,086 1,343,175 1,043,404 1,043,404 1,043,404 LICENSE/MAINTENANCE 54007-PARKS AND RECREATION 38,671 62,935 81,000 82,000 82,000 82,000 54101 -R&M-FACILITIES 677,989 711,562 747,600 793,955 793,955 793,955 54102-R&M-WATER LINES (418,787) 400,436 40,000 40,000 40,000 40,000 54103 R&M-CONTROL 32,246 32,032 30,000 30,000 30,000 30,000 VALVES 54104-R&M-RESERVOIR 22,030 30,876 20,000 20,000 20,000 20,000 54105-R&M-GROUNDS 201,150 197,233 172,800 128,800 128,800 128,800 54106-R&M-PUMP STATION 47,313 52,237 40,000 40,000 40,000 40,000 54107-R&M-SCADA 4,485 7,482 20,000 20,000 20,000 20,000 54108-R&M-WELLS 3,262 13,666 15,000 15,000 15,000 15,000 54109-R&M-METERS 306,372 249,906 225,000 225,000 225,000 225,000 54110-R&M-SERVICE LINES 32,592 53,014 40,000 40,000 40,000 40,000 54111 -R&M-REGULATORS 0 0 0 0 0 0 54112-R&M-FIRE HYDRANT 136,156 17,640 160,000 160,000 160,000 160,000 54113-R&M-VEHICLES 437,589 485,491 471,150 464,150 464,150 464,150 54114-R&M-OFFICE EQUIPMENT 34,278 7,754 73,525 148,700 148,700 148,700 54115-VEHICLE USAGE 0 738 0 0 0 0 54201 -UTILITIES-ELECTRIC 1,348,244 1,490,665 1,797,880 1,800,201 1,800,201 1,800,201 54202-UTILITIES- 435,622 477,941 727,950 665,994 665,994 665,994 WATER/SEWER/SWM 54203-UTILITIES-NATURAL GAS 80,858 67,674 79,500 82,950 82,950 82,950 54204-UTILITIES-GARBAGE 0 0 1,000 2,000 2,000 2,000 54205-UTILITIES- 318,819 321,498 392,406 432,970 432,970 432,970 PHONE/PAGER/CELLS 54300-ADVERTISING& 66,687 166,498 213,034 171,334 171,334 171,334 PUBLICITY 54301 -FEES AND CHARGES 71,764 141,814 111,110 64,110 64,110 64,110 54302-DUES& SUBSCRIPTIONS 156,884 174,244 201,883 297,775 297,775 297,775 54303-TRAVEL AND TRAINING 413,852 400,756 744,083 678,386 672,386 672,386 54305-CONSERVATION 1,553 9,829 10,000 10,000 10,000 10,000 EXPENSES 54306-CREDIT CARD FEES 594,807 624,806 619,000 633,800 633,800 633,800 54307-INSURANCE 1,081,375 1,208,361 1,394,312 1,504,233 1,504,233 1,504,233 54308-PROPERTY DAMAGE 0 12,666 22,500 22,500 22,500 22,500 54309-RENTS AND LEASES 187,934 225,726 284,623 321,428 321,428 321,428 54310-BAD DEBT EXPENSE (26) 0 6,300 6,300 6,300 6,300 54311 -SPECIAL DEPARTMENT 3,089,784 3,347,962 4,638,958 4,610,268 4,631,768 4,631,768 EXPENSES City of Tigard • Adopted Budget FY 2025-26 • Page 363 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted 54312-BANK FEES 69,783 77,947 84,000 96,000 96,000 96,000 54402-CONTRIBUTIONS TO COMMUNITY ORG 2,238,824 348,400 402,850 351,660 351,660 351,660 56002-BUILDINGS& 248,398 179,307 1,783,600 550,000 550,000 550,000 IMPROVEMENTS 56003-VEHICLES 1,790,315 1,534,727 1,743,740 1,283,000 1,283,000 1,283,000 56004-COMPUTER HARDWARE AND SOFTWARE 271,655 959,598 4,459,820 471,782 463,182 463,182 56006-EQUIPMENT 139,645 174,393 533,746 677,000 677,000 677,000 56007-GIS 100,509 73,373 77,825 0 0 0 56008-SUBSCRIPTION-BASED 0 4,009,659 0 453,000 453,000 453,000 INFO TECH 58100-INDIRECT CHARGES- 1,881,663 1,278,046 1,612,541 1,510,825 1,510,825 1,510,825 CITY MGMT 58110-INDIRECT CHARGES- HUMAN RESOURC 948,131 1,094,789 1,678,400 1,533,479 1,533,479 1,533,479 58120-INDIRECT CHARGES- RISK MGMT 1,432,717 1,721,233 1,571,784 1,854,019 1,854,019 1,854,019 58130-INDIRECT CHARGES- 749,327 787,725 893,486 907,757 907,757 907,757 DESIGN&COMM 58150-INDIRECT CHARGES- RECORDS 380,693 531,201 475,119 524,653 524,653 524,653 58160-INDIRECT CHARGES- CITY ATTORNEY 429,843 373,707 346,339 382,106 382,106 382,106 58170-INDIRECT CHARGES- 0 235,905 253,240 227,719 227,719 227,719 DEIB 58200-INDIRECT CHARGES- 594,656 712,887 959,425 844,580 844,580 844,580 FINANCE SRVCS 58210-INDIRECT CHARGES- FINANCIAL OP 536,450 812,885 994,927 1,145,506 1,145,506 1,145,506 58220-INDIRECT CHARGES- FIN OP-UB 1,569,314 1,688,445 1,844,444 1,884,860 1,884,860 1,884,860 58230-INDIRECT CHARGES- 4,695,711 5,307,273 5,275,880 5,232,365 5,232,365 5,232,365 TECHNOLOGY 58231 -INDIRECT IT 1,211,897 1,768,792 1,802,613 433,666 433,666 433,666 REPLACEMENT CHARGE 58250-IND CHRGS- CONTRACTS&PURCHASE 364,650 213,850 243,731 414,595 414,595 414,595 58600-INDIRECT CHARGES- PW ADMIN 2,636,211 2,059,799 2,688,776 2,915,977 2,915,977 2,915,977 58625-INDIRECT CHARGES- 1,181,088 1,953,897 1,902,418 1,326,878 0 0 PW ENGINEER 58630-INDIRECT CHARGES- FLEET MAINT 298,521 295,897 334,801 402,608 402,608 402,608 58631 -INDIRECT CHGS-FLEET VEHICLE 715,119 1,933,066 2,149,987 2,430,030 2,430,030 2,430,030 58640-INDIRECT CHARGES- 2,768,445 2,076,641 2,912,759 3,038,757 3,038,757 3,038,757 PROPERTY MGMT 58641 -INDIRECT CHGS- 323,760 1,322,896 1,120,282 1,414,215 1,414,215 1,414,215 FACILITIES REP City of Tigard • Adopted Budget FY 2025-26 • Page 364 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Grand Total 89,812,608 101,090,030 122,817,547 115,044,251 113,956,008 113,956,008 City of Tigard • Adopted Budget FY 2025-26 • Page 365 STAFFING LEVELS The Budget for FY 2025-26 Full-Time Equivalent (FTE) count of 364.40 reflects an increase of 4.60 FTE or 1.28%from the FY 2025 Revised Budget count of 359.80 FTE.The FTE changes reflect a recommendation from Departments and Committee members to maintain City Services, address mandatory requirements, and ensure Tigard is operating under best practices,while also being fiscally responsible and tightening assumptions around Vacancies and the associated savings. COMMUNITY DEVELOPMENT Community Development has come forward with multiple Budget Packages in FY 2025-26 and include a Housing Planner position funded from the CET fund,with housing policies as a key focus in the region, significant mandates from the state are taking effect and municipalities are trying to incorporate them into their daily operations.The Business Manager position funded from the General and Building Fund on an ongoing basis will address a gap in operational support needed in the community development department. The department contains five divisions in which this position would support managing budgets; pursuing, tracking, and ensuring compliance with grants and funding; and support the development and implementation of goals, objectives, policies and priorities of the department.The two Part-Time interns and a Permit Technician on a 1-Year basis will be utilized to support the above and grow interest from others in expanding the Community Development department. FINANCE & COURT Finance &Court's overall FTE count will remain unchanged at 32.15 for FY 2025-26.There is an addition of 1.0 FTE within the Contracts & Purchasing division for a Grants administrator, and through the budget process,the Municipal Courts division will be removing 1.0 FTE from their overall Budgeted positions in the FY 2026 Budget with the reduction of a vacant Court Clerk position.This specific position has been vacant for two years and from a workload standpoint, is no longer needed within the City.The existing team has taken on new responsibilities and elevated their work while continuing to meet the needs of a growing customer base and evolving landscape of traffic and court related duties. PUBLIC WORKS Public Works is experiencing an increase in complexity both in customer needs and infrastructure maintenance.The increase in FTE's represented here are critical to ensuring the city properly maintains our water infrastructure and provides clean water for our customers. On top of the need in the Water Fund is also the need to expand and fully support an ever-growing Emergency Management program.The workload of the City's emergency management program and the Public Works Department's safety and employee training program is understaffed.With the addition of 1.0 FTE for an Emergency Management Coordinator and 2.0 FTE for a Utility Worker II and a Senior Utility Worker, the City will be well positioned. City of Tigard • Adopted Budget FY 2025-26 • Page 366 TIGARD POLICE The City of Tigard Police department will be reducing their Budgeted positions by 1.50 FTE in the upcoming Fiscal Year.While this reduction does come into effect during a tight financial year, the city wants to recognize and assuage the feelings of city members that this does not mean a reduction in services and/or protection from the cities Police force.These reductions are from existing vacant positions that include a 1.0 FTE Tri-met Transit Police Officer and a 0.5 FTE Traffic Agent. Reduction of these positions simply means that the city will not participate in the Tri-Met Police Enforcement program, and that the city will not have a dedicated Traffic Agent for photo enforcement activities. VACANCIES Within the FY 2025-26 Budget,we are also presenting 36.70 FTE worth of Vacant positions.The majority of these positions are on-going budgeted positions and represent 10.25% of the city's total staffing levels, or$5.74M worth of Budgeted positions. In previous years planning for FY 2024-25 we experienced closer to 10%vacancy rate savings mainly due to higher number of unused vacant positions and high turnover throughout the city.With budget reductions reaching into the cities vacant position pool for FY2026, the savings from these positions are expected to drop closer to a 7% level. City of Tigard • Adopted Budget FY 2025-26 • Page 367 STAFFING LEVELS - PROGRAM SUMMARIES FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Engagement& Innovation 60.85 60.55 64.05 64.15 65.15 65.15 Circulation 15.30 15.30 16.40 16.50 16.50 16.50 City Manager's 8.90 5.90 5.90 5.90 5.90 5.90 Office Communications 5.35 5.35 5.35 5.35 5.35 5.35 DEIB 0.00 1.00 1.00 1.00 1.00 1.00 Human Resources 5.00 5.00 7.00 7.00 7.00 7.00 Library 2.80 2.80 2.00 2.00 2.00 2.00 Administration Readers Services 15.20 15.20 16.20 16.20 16.20 16.20 Risk Management 2.30 2.50 2.50 2.50 2.50 2.50 Strategic Initiatives 0.00 1.50 2.00 2.00 3.00 3.00 Technical Services 6.00 6.00 5.70 5.70 5.70 5.70 Investment& 184.50 191.65 194.15 199.15 199.15 199.15 Infrastructure Building 16.35 16.35 16.35 17.90 17.90 17.90 Community Development- 17.65 17.65 17.65 17.95 17.95 17.95 Planning Contracts and 3.00 2.00 2.00 3.00 3.00 3.00 Purchasing Economic 3.00 4.00 4.00 4.15 4.15 4.15 Development Facilities 7.00 7.00 7.50 7.50 7.50 7.50 Finance 5.00 5.00 5.00 5.00 5.00 5.00 Administration Financial Operations 5.80 7.00 6.80 6.80 6.80 6.80 Fleet Maintenance 2.50 3.00 2.50 2.50 2.50 2.50 Information 20.00 20.00 20.00 20.00 20.00 20.00 Technology Municipal Court 9.65 9.65 9.65 8.65 8.65 8.65 Parks Maintenance 15.40 17.40 17.40 17.40 17.40 17.40 Public Works 11.00 11.00 12.00 13.00 13.00 13.00 Administration PW Engineering 22.00 22.00 21.00 21.00 21.00 21.00 Recreation 2.65 3.30 3.30 3.30 3.30 3.30 Sanitary Sewer 5.60 6.60 6.50 6.50 6.50 6.50 Stormwater 5.60 6.60 6.50 6.50 6.50 6.50 Street Maintenance 7.00 7.00 7.00 7.00 7.00 7.00 Surface Water 4.30 4.30 6.30 6.30 6.30 6.30 Management Utility Billing 7.20 8.00 8.70 8.70 8.70 8.70 Water 13.80 13.80 la nn 16.00 16.00 1a nn City of Tigard • Adopted Budget FY 2025-26 • Page 368 FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted POLICE 93.00 95.50 96.50 95.00 95.00 95.00 Levy Fund_Police Operations 0.00 0.00 0.00 0.00 0.00 0.00 Levy Fund_Police 0.00 0.00 0.00 0.00 0.00 0.00 Services Police Administration 5.00 5.00 5.00 5.00 5.00 5.00 Police Operations 57.00 61.50 62.50 61.00 61.00 61.00 Police Services 31.00 29.00 29.00 29.00 29.00 29.00 POLICY& ADMINISTRATION 4.10 4.10 5.10 5.10 5.10 5.10 City Attorney 1.10 1.10 1.10 1.10 1.10 1.10 City Recorder/Records 3.00 3.00 3.00 3.00 3.00 3.00 Mayor and Council 0.00 0.00 1.00 1.00 1.00 1.00 Grand Total 342.45 351.80 359.80 363.40 364.40 364.40 City of Tigard • Adopted Budget FY 2025-26 • Page 369 DEBT SERVICE DEBT SERVICE SUMMARY The city has three types of debt currently outstanding. • Two general obligation bonds secured by the city's voter approved authority to levy property taxes; • Water revenue debt used to pay for the city's water agreement with the City of Lake Oswego.The water revenue debt is in three pieces: a 2020 $86.6 million restructure of a 2012 water revenue bond, a 2015 $30.8 million water revenue bond and a 2012 $2.4 million ARRA loan. • Subscription based IT Arrangements, which are non-cancellable subscription agreements beyond 12 months requiring recurring payments for access to IT software or infrastructure. The city's current outstanding debt payments (principal plus interest) are as follows: Subscription Based IT Fiscal Year General Obligation Water Revenue Debt TOTAL Arrangement FY 25-26 $2,457,929 $7,207,646 $498,681 $10,164,256 FY 26-27 - $7,206,346 $509,901 $7,716,247 FY 27-28 - $7,206,971 $513,641 $7,720,612 FY 28-29 - $7,204,421 $513,641 $7,718,062 FY 29-46 - $123,764,891 $642,052 $124,406,943 Total $2,457,929 $152,590,275 $2,677,917 $157,726,121 The most recent general obligation bond rating occurred in May 2017 when Moody's upgraded the city's general obligation unlimited tax (GOULT) bond rating to Aa1.This rating from Moody's was reaffirmed in April 2020. The city's rating from Standard and Poor's was raised to AA+ in March 2014. Both of these ratings are the second highest rating a city can receive. In 2012, the city received its first revenue bond ratings for its water revenue bond.The city received ratings of Al by Moody's and AA- by Standard and Poor's. For the 2015 Water Revenue Bond, the city's AA-rating from Standard & Poor's was affirmed and in April 2017 Moody's upgraded Tigard to a Aa3 rating.This rating from Moody's was reaffirmed in April 2020. In 2022, the city's rating from Standard and Poor was upgraded to AAA, the highest rating a city can receive. Legal Debt Limit Oregon statutes ORS 287A.050 limits general obligation debt to a maximum of 3%of the city's total real market property value.The limit for FY 2025-26 will be $503,903,033 based upon the estimated market value of $16,796,767,770 as provided by the Washington County Assessor's Office in the FY 2024-25 assessment report. The current general obligation debt of$2,457,929 represents 0.5%of the city's legal maximum. City of Tigard • Adopted Budget FY 2025-26 • Page 370 DEBT SERVICE FY 2025-26 DEBT SERVICE General Obligation Bonds Paid from Property Taxes Parks Bond $1,032,075 2020 GO Restructure Bond $1,425,854 Total General Obligation Bonds $2,457,929 Water Revenue Bonds Paid primarily from water rates and SDC's 2015 Water Revenue Bond $1,668,000 2020 Water Revenue Bond $5,378,463 ARRA Loan $161,183 Total Water Revenue Bonds $7,207,646 Subscription Based IT Arrangements Paid from IT Indirect Charges Tyler Technologies $498,681 Total Subscription Based IT Arrangements $498,681 ANNUAL DEBT SERVICE BY TYPE $10,164,256 Water Revenue General Debt Obligation 71% 24% SBITA 5% City of Tigard • Adopted Budget FY 2025-26 • Page 371 DEBT SERVICE PER CAPITA DEBT SERVICE $250.00 $200.00 ■ ■ ■ 1 $150.00 $100.00 $50.00 $- —1 I i I i I FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed City of Tigard • Adopted Budget FY 2025-26 • Page 372 DEBT SERVICE OUTSTANDING DEBT ISSUES Original Original Principal Final Source of Payment Issue Original Amount Interest Rate Issue Date Outstanding Maturity GENERAL OBLIGATION BONDS Parks Bond 17,000,000 4.15% 2/3/2011 990,000 6/1/2026 Property Taxes 2020 GO Restructure Bond 5,981,000 1.34% 4/25/2020 1,407,000 6/1/2026 Property Taxes TOTAL GENERAL OBLIGATION BONDS OUTSTANDING $2,397,000 WATER REVENUE DEBT 2015 Water Revenue Bond 30,810,000 4.09% 3/3/2015 29,140,000 8/1/2045 Water User Fees and Water SDC's 2020 Water Revenue Bond 86,575,000 2.51% 10/20/2020 77,725,000 8/1/2042 Water User Fees and Water SDC's ARRA Loan 2,398,000 3.00% 3/6/2012 982,445 12/1/2031 Water User Fees and Water SDC's TOTAL WATER REVENUE DEBT OUTSTANDING $107,847,445 SUBSCRIPTION BASED IT ARRANGEMENTS Tyler Technologies 3,046,032 3.40% 10/2/2023 2,448,041 7/1/2030 IT Indirect Charges TOTAL SUBSCRIPTION BASED IT ARRANGEMENTS OUTSTANDING $2,448,041 GRAND TOTAL-CITY OF TIGARD DEBT OUTSTANDING $112,692,485 City of Tigard • Adopted Budget FY 2025-26 • Page 373 DEBT SERVICE DEBT SERVICE SCHEDULES GENERAL OBLIGATION BOND - PARKS The Tigard Parks general obligation bond was authorized by voters on November 2, 2010. Bond proceeds are being used to purchase and develop parks in Tigard.At least 80%of the proceeds will be used to purchase land and the remainder can be used to develop parks. In addition, 10% can be used in Downtown Tigard. In April 2020, these bonds were restructured.The restructure lowered the interest rate in FY 2021 through FY 2026 and removed the payments from FY 2027 through FY 2031.The removed payments were restructured at a lower interest rate and will be made using the capacity in the FY 2020-21 property tax rate of$0.3385/$1,000 Assessed Value and the capacity created by the Library Bond being paid off starting in FY 2024. The restructure saved property tax payers $1.25 million in net present value. Amount Issued: $17,000,000 Issue Date: 2/3/2011 Original Issue True Interest Rate(TIC): 4.148% Principal Outstanding as of July 1,2025 $990,000 Fiscal Year Payment Due Interest Rate Principal Due Interest Due TOTAL Debt Service FY 25-26 12/01/25 21,038 21,038 06/01/26 1.34% 990,000 21,038 1,011,038 TOTAL $990,000 $42,076 $1,032,076 City of Tigard • Adopted Budget FY 2025-26 • Page 374 DEBT SERVICE 2020 GENERAL OBLIGATION RESTRUCTURE In April 2020, the Parks Bonds were restructured.The restructure lowered the interest rate in FY 2021 through FY 2026 and removed the payments from FY 2027 through FY 2031.The removed payments were restructured at a lower interest rate and will be made using the capacity in of the FY 2020-21 property tax rate of$0.3385/$1,000 Assessed Value and the capacity created by the Library Bond being paid off starting in FY 2024.The restructure saved property tax payers $1.25 million in net present value. Amount Issued: $5,981,000 Issue Date: 4/25/2020 Original Issue True Interest Rate(TIC): 1.340% Principal Outstanding as of July 1,2025 $1,407,000 Fiscal Year Payment Due Interest Rate Principal Due Interest Due TOTAL Debt Service FY 25-26 12/01/25 9,427 9,427 06/01/26 1.34% 1,407,000 9,427 1,416,427 TOTAL $1,407,000 $18,854 $1,425,854 City of Tigard • Adopted Budget FY 2025-26 • Page 375 DEBT SERVICE GENERAL OBLIGATION BOND SUMMARY Projected Annual Debt Service Projected Annual Debt Service by Total Principal and Interest by Issuance 83,000,000 53.000,000 $2,500,000 - $2,500,000 $2,000,000 - $2,000,000 • Yy .2 t N In m $1,500,000 - w $1,500,000 o 0 s •0 C CC 4 C $1,000,000 - $1,000,000 $500,000 - $500,000 $ ils..._ $- 2026 2026 Fiscal Year Fiscal Year ❑Principal ■Interest ❑2020 Restructure■Parks General Obligation Bonds Date Interest Principal Total 2011A Issue-Parks Bond 12/01/25 $21,038 $0 $21,038 06/01/26 $21,038 $990,000 $1,011,038 2020 GO Bond Restructure 12/01/25 $9,427 $0 $9,427 06/01/26 $9,427 $1,407,000 $1,416,427 Total General Obligation Bond Debt Service $60,930 $2,397,000 $2,457,930 City of Tigard • Adopted Budget FY 2025-26 • Page 376 DEBT SERVICE WATER REVENUE BOND 2015A The second Water Revenue Bond was issued in March 2015 to pay for Tigard's continuing water infrastructure needs and securing a water source for Tigard through the Lake Oswego/Tigard Water Partnership. The first Water Revenue Bond was issued in May 2012.The Partnership will expand the capacity of the Lake Oswego Water Treatment Plant, providing Tigard with 18 million gallons of water per day. The bonds will be repaid by water usage rates and is eligible to be repaid using Water SDCs as well. Tigard began receiving water from the plant in 2016, when water purchases from Portland ended. The debt service was set up to make interest only payments through fiscal year 2016 with higher annual debt service payments that include principal starting in fiscal year 2017. Amount Issued: $30,810,000 Issue Date: 3/3/2015 Original Issue True Interest Rate(TIC): 4.09% Principal Outstanding as of July 1,2025 $29,140,000 City of Tigard • Adopted Budget FY 2025-26 • Page 377 DEBT SERVICE Fiscal Year Payment Due Interest Rate Principal Due Interest Due Total Debt Service FY 25-26 08/01/25 4.00% 225,000 723,750 948,750 02/01/26 719,250 719,250 FY 26-27 08/01/26 4.00% 235,000 719,250 954,250 02/01/27 714,550 714,550 FY 27-28 08/01/27 5.00% 245,000 714,550 959,550 02/01/28 708,425 708,425 FY 28-29 08/01/28 5.00% 255,000 708,425 963,425 02/01/29 702,050 702,050 FY 29-30 08/01/29 5.00% 270,000 702,050 972,050 02/01/30 695,300 695,300 FY 30-31 08/01/30 3.25% 280,000 695,300 975,300 02/01/31 690,750 690,750 FY 31-32 08/01/31 5.00% 290,000 690,750 980,750 02/01/32 683,500 683,500 FY 32-33 08/01/32 5.00% 305,000 683,500 988,500 02/01/33 675,875 675,875 FY 33-34 08/01/33 5.00% 325,000 675,875 1,000,875 02/01/34 667,750 667,750 FY 34-35 08/01/34 5.00% 340,000 667,750 1,007,750 02/01/35 659,250 659,250 FY 35-36 08/01/35 5.00% 360,000 659,250 1,019,250 02/01/36 650,250 650,250 FY 36-37 08/01/36 5.00% 375,000 650,250 1,025,250 02/01/37 640,875 640,875 FY 37-38 08/01/37 5.00% 395,000 640,875 1,035,875 02/01/38 631,000 631,000 FY 38-39 08/01/38 5.00% 420,000 631,000 1,051,000 02/01/39 620,500 620,500 FY 39-40 08/01/39 5.00% 440,000 620,500 1,060,500 02/01/40 609,500 609,500 FY 40-41 08/01/40 5.00% 455,000 609,500 1,064,500 02/01/41 598,125 598,125 FY41-42 08/01/41 5.00% 485,000 598,125 1,083,125 02/01/42 586,000 586,000 FY42-43 08/01/42 5.00% 510,000 586,000 1,096,000 02/01/43 573,250 573,250 FY 43-44 08/01/43 5.00% 7,265,000 573,250 7,838,250 02/01/44 391,625 391,625 FY 44-45 08/01/44 5.00% 7,635,000 391,625 8,026,625 02/01/45 200,750 200,750 FY 45-46 08/01/45 5.00% 8,030,000 200,750 8,230,750 TOTAL 29,140,000 25,560,900 54,700,900 City of Tigard • Adopted Budget FY 2025-26 • Page 378 DEBT SERVICE WATER REVENUE BOND 2020 RESTRUCTURE This Water Revenue Bond was issued in October 2020 as an advance refunding that restructured the bonds issued in 2012. This restructure saved rate payers approximately $1.4 million annually in interest costs on the LOTWP and other bond funded projects. Amount Issued: $86,575,000 Issue Date: 10/20/2020 Original Issue True Interest Rate(TIC): 2.51% Principal Outstanding as of July 1,2025 $77,725,000 Fiscal Year Payment Due Interest Rate Principal Due Interest Due Total Debt Service FY 25-26 08/01/25 2.00% 3,570,000 922,081 4,492,081 02/01/26 886,381 886,381 FY 26-27 08/01/26 2.00% 3,640,000 886,381 4,526,381 02/01/27 849,981 849,981 FY 27-28 08/01/27 2.00% 3,715,000 849,981 4,564,981 02/01/28 812,831 812,831 FY 28-29 08/01/28 2.00% 3,790,000 812,831 4,602,831 02/01/29 774,931 774,931 FY 29-30 08/01/29 2.00% 3,865,000 774,931 4,639,931 02/01/30 736,281 736,281 FY 30-31 08/01/30 2.00% 3,945,000 736,281 4,681,281 02/01/31 696,831 696,831 FY 31-32 08/01/31 2.00% 4,025,000 696,831 4,721,831 02/01/32 656,581 656,581 FY 32-33 08/01/32 2.10% 4,110,000 656,581 4,766,581 02/01/33 613,426 613,426 FY 33-34 08/01/33 2.20% 4,195,000 613,426 4,808,426 02/01/34 567,281 567,281 FY 34-35 08/01/34 2.30% 4,290,000 567,281 4,857,281 02/01/35 517,946 517,946 FY 35-36 08/01/35 2.40% 4,390,000 517,946 4,907,946 02/01/36 465,266 465,266 FY 36-37 08/01/36 2.50% 4,505,000 465,266 4,970,266 02/01/37 408,954 408,954 FY 37-38 08/01/37 2.60% 4,620,000 408,954 5,028,954 02/01/38 348,894 348,894 FY 38-39 08/01/38 2.65% 4,740,000 348,894 5,088,894 02/01/39 286,089 286,089 FY 39-40 08/01/39 2.70% 4,870,000 286,089 5,156,089 02/01/40 220,344 220,344 FY 40-41 08/01/40 2.75% 5,005,000 220,344 5,225,344 02/01/41 151,525 151,525 FY41-42 08/01/41 2.90% 5,150,000 151,525 5,301,525 02/01/42 76,850 76,850 City of Tigard • Adopted Budget FY 2025-26 • Page 379 DEBT SERVICE Fiscal Year Payment Due Interest Rate Principal Due Interest Due Total Debt Service FY 42-43 08/01/42 2.90% 5,300,000 76,850 5,376,850 TOTAL 77,725,000 19,062,865 96,787,865 City of Tigard • Adopted Budget FY 2025-26 • Page 380 DEBT SERVICE WATER ARRA LOAN As part of the American Recovery and Reinvestment Act of 2009, Tigard received a grant and a loan to rehabilitate the water pump and seismic upgrades at our 10 mile water reservoir.The loan became set with the completion of the project in March 2012. The debt is being repaid with water user fees. Amount Issued: $2,398,000 Issue Date: 3/6/2012 Original Issue True Interest Rate(TIC): 3.00% Principal Outstanding as of July 1,2025 $982,445 Fiscal Year Payment Due Interest Rate Principal Due Interest Due Total Debt Service FY25-26 12/01/25 3.00% 131,710 29,473 161,183 FY26-27 12/01/26 3.00% 135,661 25,522 161,183 FY27-28 12/01/27 3.00% 139,731 21,452 161,183 FY28-29 12/01/28 3.00% 143,923 17,260 161,183 FY29-30 12/01/29 3.00% 148,241 12,943 161,184 FY 30-31 12/01/30 3.00% 152,688 8,495 161,183 FY 31-32 12/01/31 3.00% 130,491 3,915 134,406 TOTAL 982,445 119,060 1,101,505 City of Tigard • Adopted Budget FY 2025-26 • Page 381 DEBT SERVICE WATER REVENUE DEBT SUMMARY Projected Annual Debt Service Projected Annual Debt Service by Principal and Interest by Issuance $9,000,000 i 59,000,000 ——— $8,000,000 $8,000,000 $7,000,000 i $7,000,000$6,000,000 $6,000,000 -a,a$5,000,000 $5,000, 4, in Io$4,000,000 - C$4,000,000 - c m 4 3 $3,000,000 - c$3,000,000 - $2,000,000 - $2,000,000 - $1,000,000 $1,000,000 $- $ !!! I - 2026 2031 2036 2041 2046 2026 2031 2036 2041 2046 ■ARRA ■Principal Fiscal Year Fiscal Year ■2020 Rev Bond ■Interest ❑2015 Rev Bond Water Revenue Debt Date Interest Principal Total Water Revenue Bond 2015 08/01/25 723,750 225,000 948,750 02/01/26 719,250 0 719,250 Water Revenue Bond 2020 08/01/25 922,081 3,570,000 4,492,081 02/01/26 886,381 0 886,381 ARRA Loan 12/01/25 29,473 131,710 161,183 Total Water Revenue Debt Service 3,280,935 3,926,710 7,207,645 City of Tigard • Adopted Budget FY 2025-26 • Page 382 DEBT SERVICE Subscription Based Information Technology Arrangement The city entered into a Subscription Based Information Technology Arrangement (SBITA) with Tyler Technologies, in effect from October 2, 2020 to July 1, 2030. With the implementation of GASB 96, the city has a liability for future subscription payments through the non-cancellable contractual period and are reflected in the budget as a debt- service obligation. Amount Issued: $3,046,032 Issue Date: 10/2/2023 Original Issue True Interest Rate(TIC): 3.40% Principal Outstanding as of July 1,2025 $2,448,041 Fiscal Year Payment Due Interest Rate Principal Due Interest Due Total Debt Service FY 25-26 7/1/2025 3.40% 104,144 20,526 124,670 10/1/2025 105,032 19,638 124,670 1/1/2026 105,928 18,742 124,670 4/1/2026 106,832 17,839 124,670 FY 26-27 7/1/2026 3.40% 107,743 16,927 124,670 10/1/2026 112,412 15,998 128,410 1/1/2027 113,371 15,039 128,410 4/1/2027 114,338 14,072 128,410 FY 27-28 7/1/2027 3.40% 115,313 13,097 128,410 10/1/2027 116,297 12,113 128,410 1/1/2028 117,289 11,122 128,410 4/1/2028 118,289 10,121 128,410 FY 28-29 7/1/2028 3.40% 119,298 9,112 128,410 10/1/2028 120,316 8,095 128,410 1/1/2029 121,342 7,069 128,410 4/1/2029 122,377 6,034 128,410 FY 29-30 7/1/2029 3.40% 123,421 4,990 128,410 10/1/2029 124,473 3,937 128,410 1/1/2030 125,535 2,876 128,410 4/1/2030 126,606 1,805 128,410 FY 30-31 7/1/2030 3.40% 127,685 725 128,410 TOTAL 2,448,041 229,876 2,677,917 City of Tigard • Adopted Budget FY 2025-26 • Page 383 FUND SUMMARIES INTRODUCTION The following section shows a detailed listing of the resources and requirements for each fund used by the city. Explanatory narratives are provided for each of the funds. In FY 2025-26, the city will use the following funds: Fund Type Fund Name General General Fund Enterprise Sanitary Sewer, Stormwater, Water, Water CIP, Water Debt Service, Water Quality/Quantity, Water SDC Building, City Gas Tax, Construction Excise Tax, Criminal Forfeiture, Electrical Inspection, Gas Tax, Library Donation & Special Revenue Bequests, Pandemic Relief, Parks Bond, Parks SDC, Parks Utility, Police Levy, Street Maintenance, Transient Lodging Tax, Transportation Development Tax, Transportation SDC, Transportation TNC, Underground Utility, Urban Forestry Debt Service Bancroft Debt Service, General Obligation Debt Service Capital Projects Facilities Capital, Parks Capital, Transportation CIP Central Services, Facilities Replacement, Fleet/Property Internal Service Maintenance, FleetNehicle Replacement, Insurance, IT Replacement, Public Works Admin, Public Works Engineering Beginning Fund Balances for FY 2025-26 is an estimated value, based on current and planned expenditures, and calculated budgetary savings. City of Tigard • Adopted Budget FY 2025-26 • Page 384 GENERAL FUND The General Fund is used to account for the city's revenues and expenditures that are of a general nature and therefore not required to be recorded in another fund. General Fund revenues include property taxes, fees and charges for services, franchise fees, fines, interests, revenues from other agencies, and transfers from other funds. Expenditures out of the General Fund include programmatic expenses such as Police, Library, and Community Development, as well as transfers for Parks and capital improvements. Property taxes constitute the largest single source of revenue for the General Fund. Revenues received from other agencies include Hotel/Motel Tax, Washington County Cooperative Library Services (WCCLS) distribution share, Liquor Tax, Cigarette Tax, State Revenue Sharing distribution, and miscellaneous other intergovernmental revenues. Franchise Fees are paid by utility entities for their use of public rights of way and are based on a percentage of their gross revenues collected within the city. Property tax, intergovernmental, and franchise fees make up the three largest revenue categories. The General Fund contributes to several key tax-funded operations such as police, library, community development, and social services, and supports the general government operations in the Central Services fund. Since General Fund revenues tend to be rather inflexible in terms of revenue enhancement opportunities, cities will typically establish minimum reserve policies to ensure that funding is available to maintain continuity of service through economic downturns or other extraordinary circumstances. The Budget Committee and Council have established reserves for the following purposes: • Undesignated Reserve:This represents excess reserves left over after the following reserves are accounted for. While this reserve does not have a specific purpose, a healthy level of undesignated reserve is the indicator of good financial health and provides the city with flexibility when making decisions that impact General Fund finances.This is the first reserve that would be depleted should expenditures exceed revenues (i.e., an annual deficit). • Service Level Reserve:This reserve captures annual surpluses (revenues that exceed expenditures). This is the first reserve depleted in the event that expenditures are greater than revenues collected. • Emergency Reserve:This reserve is intended to help the city bridge a revenue slowdown caused by a recession or other unforeseen event. It is established at a flat amount of$1 million and would be tapped into should the Service Level Reserve be depleted. • Cash Requirement Reserve:This reserve is established based on 25% of budgeted expenditures. In December, Tigard receives most of its property tax revenues. The intent of this reserve is to bridge from July through November when expenditures exceed revenues. This reserve ensures that Tigard does not need to borrow to pay for regular expenses such as payroll. This is the last reserve that would be depleted. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 40,808,418 34,598,377 34,761,587 33,131,860 33,131,860 33,131,860 -4.69% BEGINNING FUND 40,808,418 34,598,377 34,761,587 33,131,860 33,131,860 33,131,860 -4.69% BALANCE TAXES 19,024,176 19,808,254 20,606,000 22,015,689 22,015,689 22,015,689 6.84% CURRENT PROPERTY 18,896,890 19,685,303 20,481,000 21,890,689 21,890,689 21,890,689 6.88% TAXES PRIOR YEAR 127,285 122,950 125,000 125,000 125,000 125,000 0.00% PROPERTY TAXES ROW FEES 7,883,123 8,199,638 8,920,000 9,260,000 9,260,000 9,260,000 3.81% ROW FEES-ELECTRIC 2,856,939 3,177,193 3,375,000 3,600,000 3,600,000 3,600,000 6.67% ROW FEES-WATER 1,179,964 1,231,143 1,450,000 1,450,000 1,450,000 1,450,000 0.00% ROW FEES-GAS 1,065,021 1,010,224 1,150,000 1,150,000 1,150,000 1,150,000 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 385 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year ROW FEES-SANI SEWER 826,130 870,677 1,000,000 1,000,000 1,000,000 1,000,000 0.00% ROW FEES-GARBAGE 822,526 869,220 890,000 960,000 960,000 960,000 7.87% ROW FEES-CABLE 449,806 405,612 425,000 425,000 425,000 425,000 0.00% ROW FEES- TELECOMMUNICATIONS 342,128 281,247 325,000 325,000 325,000 325,000 0.00% ROW FEES-STORM 340,609 354,321 305,000 350,000 350,000 350,000 14.75% INTERGOVERNMENTAL 7,371,863 7,775,227 8,781,991 8,799,492 8,799,492 8,799,492 0.20% WCCLS GRANTS 4,142,873 4,184,302 4,226,100 4,289,492 4,289,492 4,289,492 1.50% OLCC LIQUOR/MARIJUANA 1,419,156 1,345,035 1,600,000 1,500,000 1,500,000 1,500,000 -6.25% TAX HOTEL/MOTEL TAX 771,746 776,762 800,000 900,000 900,000 900,000 12.50% STATE REVENUE 744,938 707,150 825,000 725,000 725,000 725,000 -12.12% SHARING INTERGOVERNMENTAL 84,171 483,534 435,000 500,000 500,000 500,000 14.94% REVENUE GRANTS-OTHER 79,350 36,770 465,000 450,000 450,000 450,000 -3.23% FEDERAL GRANTS 77,844 194,171 136,891 150,000 150,000 150,000 9.58% CIGARETTE TAX 41,080 36,534 35,000 35,000 35,000 35,000 0.00% STATE GRANTS 10,705 10,970 259,000 250,000 250,000 250,000 -3.47% FINES&FORFEITURES 1,726,596 1,131,186 1,502,000 1,352,500 1,352,500 1,352,500 -9.95% TRAFFIC FINES 1,723,070 1,126,750 1,500,000 1,350,000 1,350,000 1,350,000 -10.00% LIBRARY FEES 3,526 4,436 2,000 2,500 2,500 2,500 25.00% LICENSES&PERMITS 1,254,895 1,358,473 1,244,200 1,322,000 1,322,000 1,322,000 6.25% BUSINESS LICENSE 909,980 1,040,656 875,000 950,000 950,000 950,000 8.57% LAND USE 217,065 209,088 250,000 250,000 250,000 250,000 0.00% APPLICATION FEE CDC REVIEW FEES 61,032 48,745 60,000 60,000 60,000 60,000 0.00% ALARM PERMIT FEES 60,050 52,275 55,000 60,000 60,000 60,000 9.09% LIQUOR PERMIT FEES 3,675 3,750 1,000 0 0 0 -100.00% SIGN PERMIT FEES 1,656 0 2,000 0 0 0 -100.00% PARKING PERMIT FEES 1,237 1,380 1,200 2,000 2,000 2,000 66.67% SOCIAL GAMING LICENSE 200 200 0 0 0 0 0.00% VHD FINAL CERTIFICATION FEE 0 1,572 0 0 0 0 0.00% VHD ANNUAL PROJECT 0 (393) 0 0 0 0 0.00% MONITOR FEE ENGINEERING PUBLIC 0 1,200 0 0 0 0 0.00% IMPROVEMENT INVESTMENT EARNINGS 1,112,799 1,684,956 1,214,452 1,159,178 1,159,178 1,159,178 -4.55% INTEREST EARNINGS 1,112,799 1,684,956 1,214,452 1,159,178 1,159,178 1,159,178 -4.55% CHARGES FOR SERVICES 323,445 476,252 117,500 117,500 117,500 117,500 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 386 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year INTERDEPARTMENTAL 189,000 360,000 0 0 0 0 0.00% SERVICES DONATIONS/GIFTS 34,912 18,727 10,000 10,000 10,000 10,000 0.00% LIEN SEARCH FEES 34,020 27,790 50,500 50,500 50,500 50,500 0.00% POLICE COPIES 24,766 25,337 20,000 20,000 20,000 20,000 0.00% MISCELLANEOUS FEES 14,317 4,887 15,000 15,000 15,000 15,000 0.00% AND CHARGES VEHICLE RELEASE FEE 13,240 16,100 12,000 12,000 12,000 12,000 0.00% LIBRARY MISCELLANEOUS 6,479 8,349 6,000 6,000 6,000 6,000 0.00% INCOME RENTAL INCOME 5,397 14,620 3,000 3,000 3,000 3,000 0.00% LIBRARY COPIER 1,315 443 1,000 1,000 1,000 1,000 0.00% RECEIPTS TRANSFERS IN 189,000 189,000 303,526 275,000 275,000 275,000 -9.40% TRANSFER IN 189,000 189,000 5,019 275,000 275,000 275,000 5,379.18% TRANSIENT LODGING TRANSFER IN 0 0 298,507 0 0 0 -100.00% PANDEMIC RELIEF OTHER REVENUE 66,032 272,871 50,000 125,000 125,000 125,000 150.00% RECOVERED 66,032 201,183 50,000 125,000 125,000 125,000 150.00% EXPENDITURES OTHER REVENUE 0 71,688 0 0 0 0 0.00% REVENUES 0 0 0 45,285 45,285 45,285 0.00% DEBT PROCEEDS- CCDA 0 0 0 45,285 45,285 45,285 0.00% Grand Total 79,760,347 75,494,234 77,501,255 77,603,504 77,603,504 77,603,504 0.13% Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year CONTINGENCY 0 0 1,381,115 1,381,115 1,381,115 1,381,115 0.00% ENGAGEMENT& 10,099,397 9,129,253 12,241,015 11,025,339 11,186,224 11,186,224 -8.62 INNOVATION %INVESTMENT& 5,254,535 5,938,003 8,048,732 6,972,240 6,972,240 6,972,240 -13.37% INFRASTRUCTURE POLICE 19,611,720 21,868,391 25,582,835 25,804,000 25,804,000 25,804,000 0.86% POLICY& 311,660 311,080 624,627 529,290 512,040 512,040 -18.02% ADMINISTRATION TRANSFERS OUT 9,884,654 3,485,911 2,473,840 7,676,912 7,676,912 7,676,912 210.32% Grand Total 45,161,966 40,732,638 50,352,164 53,388,896 53,532,531 53,532,531 6.32% City of Tigard • Adopted Budget FY 2025-26 • Page 387 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 34,598,376 34,761,587 27,149,087 24,214,716 24,070,973 24,070,973 -10.81% Expenses Total Budget 45,161,970 40,732,647 50,352,168 53,388,788 53,532,531 53,532,531 6.03% Grand Total 79,760,346 75,494,234 77,501,255 77,603,504 77,603,504 77,603,504 0.13% City of Tigard • Adopted Budget FY 2025-26 • Page 388 SPECIAL REVENUE FUNDS Special Revenue Funds account for restricted resources designated for specific uses. 200 GAS TAX FUND 205 CITY GAS TAX FUND 207 TRANSPORTATION TNC FUND 210 TRANSIENT LODGING TAX FUND 212 CONSTRUCTION EXCISE TAX FUND 220 ELECTRICAL INSPECTION FUND 230 BUILDING FUND 240 CRIMINAL FORFEITURE FUND 260 URBAN FORESTRY FUND 270 PARKS UTILITY FUND 280 POLICE LEVY FUND 405 TRANSPORTATION DEVELOPMENT 1 411 UNDERGROUND UTILITY FUND 412 STREET MAINTENANCE FUND 415 TRANSPORTATION SDC FUND 421 PARKS BOND FUND 425 PARKS SDC FUND 980 LIBRARY DONATIONS AND BEQUES City of Tigard • Adopted Budget FY 2025-26 • Page 389 GAS TAX FUND The Gas Tax Fund records shared revenues from the State of Oregon and Washington County taxes on the sale of motor vehicle fuel, vehicle registration fees, and weight-mile tax. The city utilizes these revenues to fund various construction, reconstruction, improvements, repairs, maintenance, and operation of public highways, roads, and streets. These monies may also be used for street lighting and cleaning, storm drainage, traffic control devices, administrative costs and debt service. The city's Street Maintenance Division is largely funded by Gas Tax revenues. State of Oregon gas tax and vehicle registration fees are shared with cities and counties throughout the State using a formula set by the legislature. The expenditure of state gas tax revenue is restricted to the uses outlined in Article IX, section 3a of the Oregon Constitution. Washington County collects one cent per gallon for all motor vehicle fuel sold within the county. Portions of this collection are distributed to cities within the county according to a formula set by the county. In addition, starting in FY 2019, the county started assessing a vehicle registration fee. A portion of this fee is shared with the city and adds about $800K to revenues. The Gas Tax Fund has seen its revenue significantly impacted by the COVID-19 pandemic. Based on data from Oregon Department of Transportation,the city expects that revenues will be at about 90%of what they would have been without the pandemic. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 7,653,509 8,387,256 9,354,670 9,929,800 9,929,800 9,929,800 6.15% BEGINNING FUND 7,653,509 8,387,256 9,354,670 9,929,800 9,929,800 9,929,800 6.15% BALANCE INTERGOVERNMENTAL 5,502,619 5,512,149 5,505,000 5,535,000 5,535,000 5,535,000 0.54% GAS TAX 4,380,332 4,365,166 4,400,000 4,400,000 4,400,000 4,400,000 0.00% VEHICLE REGISTRATION TAX 941,751 966,026 925,000 950,000 950,000 950,000 2.70% OTHER GAS TAX 180,536 180,957 180,000 185,000 185,000 185,000 2.78% INVESTMENT 248,121 422,146 298,571 300,000 300,000 300,000 0.48% EARNINGS INTEREST 248,121 422,146 298,571 300,000 300,000 300,000 0.48% EARNINGS TRANSFERS IN 208,500 208,500 192,500 200,000 200,000 200,000 3.90% TRANSFER FROM 208,500 208,500 192,500 200,000 200,000 200,000 3.90% STREET MAINT CHARGES FOR SERVICES 31,541 28,913 30,000 30,000 30,000 30,000 0.00% MISCELLANEOUS FEES AND 31,541 28,913 30,000 30,000 30,000 30,000 0.00% CHARGES OTHER REVENUE 15,013 18,494 17,000 15,000 15,000 15,000 -11.76% RECOVERED 15,013 18,494 17,000 15,000 15,000 15,000 -11.76% EXPENDITURES LICENSES&PERMITS 11,686 12,393 7,000 10,000 10,000 10,000 42.86% STREET LIGHTING 11,686 12,393 7,000 10,000 10,000 10,000 42.86% FEES FEE IN-LIEU 0 0 0 0 0 0 0.00% BICYCLE STRIPING City of Tigard • Adopted Budget FY 2025-26 • Page 390 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year Grand Total 13,670,990 14,589,849 15,404,741 16,019,800 16,019,800 16,019,800 3.99% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 192,720 0 0 0 -100.00% INVESTMENT& 3,441,048 4,059,135 4,242,751 4,351,285 3,885,560 3,885,560 -8.42% INFRASTRUCTURE TRANSFERS OUT 1,842,685 1,176,046 2,656,493 3,251,000 3,251,000 3,251,000 22.38% Grand Total 5,283,733 5,235,181 7,091,964 7,602,285 7,136,560 7,136,560 0.63% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 8,387,257 9,354,668 8,312,777 8,417,515 8,883,240 8,883,240 1.26% Expenses Total Budget 5,283,733 5,235,181 7,091,964 7,602,285 7,136,560 7,136,560 7.2% Grand Total 13,670,990 14,589,849 15,404,741 16,019,800 16,019,800 16,019,800 3.99% City of Tigard • Adopted Budget FY 2025-26 • Page 391 CITY GAS TAX FUND The City Gas Tax Fund accounts for revenues generated from, and projects funded by, Tigard's local gas tax. The tax was developed by a citizen task force in 2006 to fund improvements to the Greenburg Road/Pacific Highway/Main Street intersection. The plan was to sunset the tax after paying for the project. In 2009, a change in state law forbade cities from changing their local gas tax, resulting in an inability to sunset the tax. The decision was made by the Tigard City Council to have the tax remain in effect permanently as a source to fund other future transportation project needs as recommended by a citizen task force. The Greenburg Road/Pacific Highway/Main Street intersection project was completed in December 2010. Revenue coming into the fund is currently being used to pay debt service on that project. The Tigard Transportation Advisory Committee (TTAC) advises Council of potential transportation projects that can be funded by the City Gas Tax. This fund has and will help cover the costs associated with the North Dakota Street Bridge Replacement, North Dakota Street Sidewalk and Bike Lane, Commercial Street Sidewalk, Main Street Green Street Retrofit-Phase 2, Tigard Street Bridge Replacement, 79th Avenue, and Murdock Street Sidewalk. The City Gas Tax Fund, like its partner the Gas Tax Fund, has seen its revenue impacted by the COVID-19 pandemic. Based on data from Oregon Department of Transportation, the city expects that revenues will plateau at roughly 90%of pre-pandemic levels, driven in large part to a shift to the remote work landscape. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 3,557,720 2,773,270 2,700,471 1,911,509 1,911,509 1,911,509 -29.22% BEGINNING FUND 3,557,720 2,773,270 2,700,471 1,911,509 1,911,509 1,911,509 -29.22% BALANCE INTERGOVERNMENTAL 816,290 825,755 815,000 815,000 815,000 815,000 0.00% GAS TAX 816,290 825,755 815,000 815,000 815,000 815,000 0.00% INVESTMENT 105,728 149,109 50,691 75,000 75,000 75,000 47.96% EARNINGS INTEREST 105,728 149,109 50,691 75,000 75,000 75,000 47.96% EARNINGS Grand Total 4,479,738 3,748,135 3,566,162 2,801,509 2,801,509 2,801,509 -21.44% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year TRANSFERS 1,706,468 1,047,664 3,399,892 1,766,661 1,766,661 1,766,661 -48.04% OUT Grand Total 1,706,468 1,047,664 3,399,892 1,766,661 1,766,661 1,766,661 -48.04% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 2,773,270 2,700,471 166,270 1,034,849 1,034,849 1,034,849 522.39% Expenses Total Budget 1,706,468 1,047,664 3,399,892 1,766,661 1,766,661 1,766,661 -48.04% Grand Total 4,479,738 3,748,135 3,566,162 2,801,509 2,801,509 2,801,509 -21.44% City of Tigard • Adopted Budget FY 2025-26 • Page 392 TRANSPORTATION TNC FUND The Transportation TNC Fund was established to account for funds generated from a fee charged to transportation network companies (TNC).TNCs provide private, for-hire transportation to passengers through an internet-based digital or application platform.Any TNC providing services in the City is required to obtain a permit and pay a permit fee to the City equal to $0.50 per trip originating within the City limits. Revenue generated by these fees are restricted to city service areas impacted by the operation of the TNCs associated with public safety, transportation planning/engineering/capital improvements and code enforcement (including any administrative costs). FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Budget Prior Year LICENSES& 158,731 49,397 150,000 100,000 100,000 100,000 -33.33% PERMITS TNC PERMIT 158,731 49,397 150,000 100,000 100,000 100,000 -33.33% FEES INVESTMENT 2,586 7,456 8,627 17,246 17,246 17,246 99.91% EARNINGS INTEREST EARNINGS 2,586 7,456 8,627 17,246 17,246 17,246 99.91% BEGIN FUND 0 161,318 161,520 220,147 220,147 220,147 36.30% BALANCE BEGINNING FUND 0 161,318 161,520 220,147 220,147 220,147 36.30% BALANCE Grand Total 161,318 218,170 320,147 337,393 337,393 337,393 5.39% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CONTINGENCY 0 0 100,000 100,000 100,000 100,000 0.00% INVESTMENT& 0 56,650 0 0 0 0 0.00% INFRASTRUCTURE TRANSFERS OUT 0 0 573 993 993 993 73.30% Grand Total 0 56,650 100,573 100,993 100,993 100,993 0.42% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 161,318 161,520 219,574 236,400 236,400 236,400 7.66% Expenses Total Budget 0 56,650 100,573 100,993 100,993 100,993 0.42% Grand Total 161,318 218,170 320,147 337,393 337,393 337,393 5.39% City of Tigard • Adopted Budget FY 2025-26 • Page 393 TRANSIENT LODGING TAX FUND The Transient Lodging Tax Fund is used to account for revenues generated from, and projects funded by Tigard's Transient Lodging Tax (TLT). The tax adopted by council in August 2017 by Ordinance 17-18. The tax is a 2.5%tax on overnight stays in lodging properties such as hotels, motels, bed & breakfasts, and online vacation rentals such as Airbnb. Tigard's TLT is in addition to similar state and county taxes, bringing the total tax in the City of Tigard to 13.3%. In September 2017, council provided direction to implement a plan for the use of Tigard's 2.5%TLT. Under state law, Tigard can spend up to 30% of revenue on city services. The current plan is that Tigard will maximize its use of the 30 percent towards existing services. These existing city services include the Tigard Downtown Association, local events currently funded through the event grant program, overhead, and other existing city services that support tourism. City services that support tourism include public safety, parks and trails, and transportation. Under state law, Tigard must spend at least 70%of the 2.5%city TLT on tourism and tourism related activities. The primary emphasis in this category of the fiscal plan is two-fold. First is to support existing regional tourism events such as the Balloon Festival and Tigard's existing support of the Visitor's Center run by the Tigard Area Chamber of Commerce. Second is bonding the revenue for a facility that generates tourism. The plan has $400,000 annually for growing fund balance, and later debt service. This is enough to pay $3,000,000 in bonds over a 10-year period. As revenue grows, there could be a small amount that will become available for other tourism activities in the later years of this fiscal plan. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year INTERGOVERNMENTAL 739,729 766,024 770,000 850,000 850,000 850,000 10.39% HOTEL/MOTEL TAX 739,729 766,024 770,000 850,000 850,000 850,000 10.39% BEGIN FUND BALANCE 610,182 1,191,152 1,830,495 2,291,693 2,291,693 2,291,693 25.20% BEGINNING FUND 610,182 1,191,152 1,830,495 2,291,693 2,291,693 2,291,693 25.20% BALANCE INVESTMENT EARNINGS 32,529 65,429 70,250 91,667 91,667 91,667 30.49% INTEREST EARNINGS 32,529 65,429 70,250 91,667 91,667 91,667 30.49% Grand Total 1,382,440 2,022,606 2,670,745 3,233,360 3,233,360 3,233,360 21.07% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year ENGAGEMENT& INNOVATION 0 0 0 49,760 49,760 49,760 0.00% INVESTMENT& 0 0 0 0 95,000 95,000 0.00 INFRASTRUCTURE %TRANSFERS OUT 191,287 192,111 382,881 365,500 365,500 365,500 -4.54% Grand Total 191,287 192,111 382,881 415,260 510,260 510,260 33.27% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 1,191,152 1,830,495 2,287,864 2,818,100 2,723,100 2,723,100 23.18% Expenses City of Tigard • Adopted Budget FY 2025-26 • Page 394 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Total Budget 191,287 192,111 382,881 415,260 510,260 510,260 8.46% Grand Total 1,382,440 2,022,606 2,670,745 3,233,360 3,233,360 3,233,360 21.07% City of Tigard • Adopted Budget FY 2025-26 • Page 395 TIGARD CET FUND The Construction Excise Tax (CET) Fund was established in fiscal year 2019-2020 by Ordinance 19-16 and is set for the collection and distribution of Tigard's 1.0% CET, as outlined in Tigard Municipal Code 3.90.The CET benefits the city by providing a backfill for SDC exemptions for affordable housing, supporting affordable home ownership, and providing a flexible source of funds to allow the city to pursue the strategies in its adopted Affordable Housing Plan.A construction excise tax is levied on the permit value of all construction in a jurisdiction.The permit value is based on the construction cost and does not include the value of the land. The permit value is usually significantly lower than the sale price of the construction.As a result, the effective cost of the CET relative to the sale price of a home, for example, is lower than one percent. Local construction excise taxes to fund affordable housing were authorized by the Oregon Legislative Assembly through Senate Bill 1533 (2016). Residential CETs are capped at 1 percent of the permit value and, after a 4%administrative fee is taken out, must be allocated to the following uses: • 50%to developer incentives for housing (e.g. SDC exemptions, tax abatements, etc.) • 35%for flexible affordable housing programs • 15%to OHCS for homeownership programs in Tigard Commercial CETs have no upper limit, and 50%of the revenues must be devoted to affordable housing programs. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year INTERGOVERNMENTAL 1,817,826 1,891,664 1,420,000 1,351,434 1,351,434 1,351,434 -4.83% TIGARD CET- RESIDENTIAL 966,458 1,695,080 1,000,000 1,100,000 1,100,000 1,100,000 10.00% TIGARD CET-NON- RESIDENTIAL 592,283 31,584 300,000 100,000 100,000 100,000 -66.67% FEDERAL GRANTS 259,086 165,000 120,000 151,434 151,434 151,434 26.20% BEGIN FUND BALANCE 1,011,297 2,107,709 3,970,957 4,358,448 4,358,448 4,358,448 9.76% BEGINNING FUND 1,011,297 2,107,709 3,970,957 4,358,448 4,358,448 4,358,448 9.76% BALANCE INVESTMENT 48,554 137,448 106,286 174,337 174,337 174,337 64.03% EARNINGS INTEREST 48,554 137,448 106,286 174,337 174,337 174,337 64.03% EARNINGS Grand Total 2,877,677 4,136,821 5,497,243 5,884,219 5,884,219 5,884,219 7.04% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CONTINGENCY 0 0 15,000 0 0 0 -100.00% INVESTMENT& INFRASTRUCTURE 519,333 165,000 1,250,000 1,250,000 1,250,000 1,250,000 0.00% TRANSFERS OUT 250,635 864 15,328 15,981 15,981 15,981 4.26% Grand Total 769,968 165,864 1,280,328 1,265,981 1,265,981 1,265,981 -1.12% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 2,107,709 3,970,957 4,216,915 4,618,239 4,618,239 4,618,239 9.52% Expenses City of Tigard • Adopted Budget FY 2025-26 • Page 396 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Total Budget 769,968 165,864 1,280,328 1,265,981 1,265,981 1,265,981 -1.12% Grand Total 2,877,677 4,136,821 5,497,243 5,884,219 5,884,219 5,884,219 7.04% City of Tigard • Adopted Budget FY 2025-26 • Page 397 ELECTRICAL INSPECTION FUND The Electrical Inspection Fund records revenues related to electrical permits and plan check fees in the city. The fees are established based on single or multi-family dwelling units or by type of service, and are established following the guidelines detailed in ORS 455.210 and OAR 918-020-0220. These guidelines specify that the fees charged are necessary and are to be set at a level that reasonably recovers costs. The revenues are then transferred to the Building Fund to support the expenditures associated with these fees. Revenues in the Electrical Inspection Fund have been increasing for past few years but have started to plateau and are projected to be steady over the next few years with homes being built in the River Terrace Subdivision. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget BEGIN FUND 401,806 497,371 617,785 724,297 724,297 724,297 17.24% BALANCE BEGINNING FUND 401,806 497,371 617,785 724,297 724,297 724,297 17.24% BALANCE LICENSES& 335,954 347,859 345,000 315,000 315,000 315,000 -8.70% PERMITS ELECTRICAL PERMIT FEES 313,615 331,201 325,000 300,000 300,000 300,000 -7.69% ELECTRICAL PLAN CHECK 22,339 16,658 20,000 15,000 15,000 15,000 -25.00% FEE INVESTMENT EARNINGS 12,138 25,992 24,357 24,711 24,711 24,711 1.45% INTEREST 12,138 25,992 24,357 24,711 24,711 24,711 1.45% EARNINGS Grand Total 749,898 871,222 987,142 1,064,008 1,064,008 1,064,008 7.79% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year TRANSFERS 252,527 253,437 265,501 265,554 265,554 265,554 0.02% OUT Grand Total 252,527 253,437 265,501 265,554 265,554 265,554 0.02% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 497,371 617,785 721,642 798,454 798,454 798,454 10.64% Expenses Total Budget 252,527 253,437 265,501 265,554 265,554 265,554 0.02% Grand Total 749,898 871,222 987,142 1,064,008 1,064,008 1,064,008 7.79% City of Tigard • Adopted Budget FY 2025-26 • Page 398 BUILDING FUND The Building Fund is used to track building permit revenues and expenditures. All activities of the city's Building Division are appropriated in this fund. The Building Division, an operating unit of the Community Development Department, is responsible for reviewing plans, issuing permits, and inspecting construction to ascertain compliance with the State of Oregon specialty codes. The specialty codes include building, fire, plumbing, mechanical, electrical codes and other State of Oregon rules and statutes. The division enforces requirements of the Tigard Municipal Code and Community Development codes and ordinances. Revenues collected in the Building Fund are dedicated to supporting the divisional activities and related administrative expenses. The amount of the charge for building- related fees is detailed in ORS 455.210 and OAR 918-020-0220. The city continues to experience a healthy level of activity in Building Fund revenue primarily driven by the new home development in the River Terrace subdivisions. While building fees are paid up front, the work required expending those fees may continue for an extended period of time. This may lead to an initial increase in fund balance, but expenditures may need to increase in future fiscal years to meet the workload demand. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year BEGIN FUND BALANCE 10,461,763 11,772,943 13,667,205 14,653,325 14,653,325 14,653,325 7.22% BEGINNING FUND BALANCE 10,461,763 11,772,943 13,667,205 14,653,325 14,653,325 14,653,325 7.22% LICENSES&PERMITS 3,544,518 3,841,184 3,529,500 2,976,000 2,976,000 2,976,000 -15.68% BUILDING PERMITS 1,429,719 1,659,195 1,480,000 1,000,000 1,000,000 1,000,000 -32.43% BUILDING PLAN CHECK FEE 929,083 987,627 850,000 850,000 850,000 850,000 0.00% MECHANICAL 420,214 451,453 500,000 450,000 450,000 450,000 -10.00% PERMITS FIRE LIFE SAFETY PLAN CK FEE 316,953 245,728 200,000 200,000 200,000 200,000 0.00% PLUMBING PERMITS 305,975 320,284 320,000 320,000 320,000 320,000 0.00% MECHANICAL PLAN CHECK FEE 62,815 64,172 100,000 75,000 75,000 75,000 -25.00% INFO PROCESSING 34,748 42,466 35,000 35,000 35,000 35,000 0.00% &ARCHIVING PLUMBING PLAN 24,119 8,843 25,000 25,000 25,000 25,000 0.00% CHECK FEE METRO CETADMIN FEE 10,635 12,721 10,000 10,000 10,000 10,000 0.00% SEWER INSPECTION FEE 8,290 13,675 7,500 9,000 9,000 9,000 20.00% CDC REVIEW FEES 1,967 34,100 2,000 2,000 2,000 2,000 0.00% EROSION CONTROL 0 923 0 0 0 0 0.00% PLAN CHECK FEE INVESTMENT 305,317 598,418 502,876 546,688 546,688 546,688 8.71% EARNINGS INTEREST EARNINGS 305,317 598,418 502,876 546,688 546,688 546,688 8.71% TRANSFERS IN 250,000 250,000 262,500 262,500 262,500 262,500 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 399 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year TRANSFER FROM 250,000 250,000 262,500 262,500 262,500 262,500 0.00% ELECTRICAL INSP INTERGOVERNMENTAL 112,287 141,898 101,500 85,000 85,000 85,000 -16.26% TIGARD CET- 72,054 84,441 70,000 50,000 50,000 50,000 -28.57% ADMIN FEE TIG-TUAL SCHOOL CET ADMIN FEE 37,799 57,433 30,000 35,000 35,000 35,000 16.67% BEAVERTON SCHOOL CET ADMIN 2,434 23 1,500 0 0 0 -100.00% FEE CHARGES FOR SERVICES 6,152 6,112 5,100 7,500 7,500 7,500 47.06% MISCELLANEOUS FEES AND 6,092 5,952 5,000 7,500 7,500 7,500 50.00% CHARGES RETURNED CHECK 60 160 100 0 0 0 -100.00% FEES OTHER REVENUE 242 3,716 500 0 0 0 -100.00% RECOVERED EXPENDITURES 242 3,716 500 0 0 0 -100.00% Grand Total 14,680,278 16,614,271 18,069,181 18,531,013 18,531,013 18,531,013 2.56% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 114,026 114,026 114,026 114,026 0.00% INVESTMENT& 2,615,001 2,941,208 3,799,690 3,929,348 3,929,348 3,929,348 3.41% INFRASTRUCTURE TRANSFERS OUT 276,125 0 0 0 0 0 0.00% Grand Total 2,891,126 2,941,208 3,913,716 4,043,374 4,043,374 4,043,374 3.31% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 11,789,151 13,673,066 14,155,464 14,487,641 14,487,641 14,487,641 2.35% Expenses Total Budget 2,891,127 2,941,205 3,913,717 4,043,373 4,043,373 4,043,373 3.31% Grand Total 14,680,278 16,614,271 18,069,181 18,531,013 18,531,013 18,531,013 2.56% City of Tigard • Adopted Budget FY 2025-26 • Page 400 CRIMINAL FORFEITURE FUND The Criminal Forfeiture Fund records revenues received from the seizure of assets used in criminal activities. Prior to FY 2013-14, a transfer out to the General Fund was established each fiscal year for the Tigard Police Department to have as-needed access to fund-allowable police and drug enforcement activities. Beginning with FY 2013-14, the police-related expenditures have been made directly out of the fund. In FY 2018-19,three new divisions were created based on the mandate and special training from the Federal Department of Justice Equitable Sharing. The procedure and internal control training stated that jurisdictions are not allowed to combine Department of Justice asset forfeiture funds with funds from any other source. Other forfeiture funds, including Treasury, State and Local, must be maintained separately. The three forfeiture fund divisions are Federal-Justice, Federal-Treasury, and Local. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year INTERGOVERNMENTAL 1,122,042 543,623 0 0 0 0 0.00% FEDERAL JUSTICE FORFEITURES 905,788 535,288 0 0 0 0 0.00% FEDERAL TREASURY 192,245 0 0 0 0 0 0.00% FORFEITURES LOCAL 24,009 8,334 0 0 0 0 0.00% FORFEITURES BEGIN FUND BALANCE 604,822 1,681,598 2,012,541 2,412,541 2,412,541 2,412,541 19.88% BEGINNING FUND 604,822 1,681,598 2,012,541 2,412,541 2,412,541 2,412,541 19.88% BALANCE INVESTMENT 41,691 86,045 43,062 80,502 80,502 80,502 86.94% EARNINGS INTEREST 41,691 86,045 43,062 80,502 80,502 80,502 86.94% EARNINGS Grand Total 1,768,554 2,311,266 2,055,603 2,493,043 2,493,043 2,493,043 21.28% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year POLICE 86,948 178,713 700,000 700,000 700,000 700,000 0.00% TRANSFERS OUT 9 120,012 241 1,539 1,539 1,539 538.59% Grand Total 86,957 298,725 700,241 701,539 701,539 701,539 0.19% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 1,681,598 2,012,541 1,355,361 1,791,503 1,791,503 1,791,503 32.18% Expenses Total Budget 86,957 298,725 700,241 701,539 701,539 701,539 0.19% Grand Total 1,768,554 2,311,266 2,055,603 2,493,042 2,493,042 2,493,042 21.28% City of Tigard • Adopted Budget FY 2025-26 • Page 401 URBAN FORESTRY FUND The Urban Forestry Fund was established to account for funds collected from developers in lieu of preserving trees. Monies collected in this fund can be used by the city to plant trees in public rights of way and other public properties. These resources can also be used to provide care and maintenance to the trees planted by the city for three years after the planting. FY2025 Change from FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Prior Year Budget BEGIN FUND 1,094,465 1,099,927 1,150,031 976,317 976,317 976,317 -15.11% BALANCE BEGINNING 1,094,465 1,099,927 1,150,031 976,317 976,317 976,317 -15.11% FUND BALANCE INVESTMENT 41,337 79,225 39,886 39,053 39,053 39,053 -2.09% EARNINGS INTEREST 41,337 79,225 39,886 39,053 39,053 39,053 -2.09% EARNINGS OTHER REVENUE 21,951 23,516 10,000 10,000 10,000 10,000 0.00% TREE REPLACEMENT 21,951 23,516 10,000 10,000 10,000 10,000 0.00% REVENUE Grand Total 1,157,753 1,202,668 1,199,917 1,025,370 1,025,370 1,025,370 -14.55% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year TRANSFERS OUT 57,826 52,637 225,859 250,933 250,933 250,933 11.10%Grand Total 57,826 52,637 225,859 250,933 250,933 250,933 11.10% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 1,099,927 1,150,031 974,058 774,436 774,436 774,436 -20.49% Expenses Total Budget 57,826 52,637 225,859 250,933 250,933 250,933 11.10% Grand Total 1,157,753 1,202,668 1,199,917 1,025,369 1,025,369 1,025,369 -14.55% City of Tigard • Adopted Budget FY 2025-26 • Page 402 PARK AND RECREATION FUND The Park and Recreation Fund is a special revenue fund that is used for maintenance and operation of city parks, trails, and green-spaces. The Tigard City Council recognized during the 2015-2016 fiscal year that the city's General Fund could not be sustained at current levels, given the growth of expenses and the city's population, and resources for the Recreation Division were scaled back. In FY 2019, Council elected to increase the Parks and Recreation Fee by $0.52/EDU (equivalent dwelling unit), which restored the Recreation Division to pre-budget-cut levels.The Parks and Recreation Fee helps fund the growth in parks maintenance and recreation and treats the services more like a utility. As of July 1, 2022, a typical single or multi-family residential customer who receives a utility statement from the City of Tigard sees a monthly charge of$8.28. Typical commercial customers will see a monthly charge of approximately $16.56. All told, the fees are expected to generate about half of the cost of the operations and maintenance of city parks, trails, and green-spaces. The majority of the remaining cost is covered by a transfer from the General Fund. FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Budget Prior Year BEGIN FUND 3,437,083 2,976,290 3,485,562 1,260,112 1,260,112 1,260,112 -63.85% BALANCE BEGINNING 3,437,083 2,976,290 3,485,562 1,260,112 1,260,112 1,260,112 -63.85% FUND BALANCE LICENSES& 2,521,391 2,722,777 2,655,000 2,750,000 2,750,000 2,750,000 3.58% PERMITS PARK AND RECREATION 2,521,391 2,722,777 2,655,000 2,750,000 2,750,000 2,750,000 3.58% FEE TRANSFERS IN 2,250,000 2,665,000 1,000,000 2,100,000 2,100,000 2,100,000 110.00% TRANSFER IN FROM GENERAL 2,250,000 2,665,000 1,000,000 2,100,000 2,100,000 2,100,000 110.00% FUND CHARGES FOR 202,729 225,085 191,500 215,000 215,000 215,000 12.27% SERVICES RESERVATION 109,684 111,647 100,000 110,000 110,000 110,000 10.00% CHARGES COMMUNITY 91,636 110,647 90,000 105,000 105,000 105,000 16.67% EVENT REVENUE COM GARDEN 1,365 (1) 1,500 0 0 0 -100.00% RENTAL INCOME BAD DEBT 43 3 0 0 0 0 0.00% DONATIONS/ GIFTS 0 2,790 0 0 0 0 0.00% COVID19 UTILITY BILL RELIEF 0 0 0 0 0 0 0.00% INVESTMENT 48,137 102,407 1,422 65,000 65,000 65,000 4,471.03% EARNINGS INTEREST 48,137 102,407 1,422 65,000 65,000 65,000 4,471.03% EARNINGS OTHER REVENUE 10,603 12,813 2,000 5,000 5,000 5,000 150.00% RECOVERED 10,603 12,813 2,000 5,000 5,000 5,000 150.00% City of Tigard • Adopted Budget FY 2025-26 • Page 403 FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Budget Prior Year EXPENDITURES Grand Total 8,469,943 8,704,372 7,335,484 6,395,112 6,395,112 6,395,112 -12.82% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 173,891 173,891 173,891 173,891 0.00% INVESTMENT& 4,532,326 5,163,102 6,132,562 5,956,825 5,755,766 5,755,766 -6.14% INFRASTRUCTURE TRANSFERS OUT 961,326 55,703 9,156 0 0 0 -100.00% Grand Total 5,493,652 5,218,805 6,315,609 6,130,716 5,929,657 5,929,657 -6.11% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 2,976,290 3,485,562 1,019,876 264,395 465,455 465,455 -74.08% Expenses Total Budget 5,493,652 5,218,810 6,315,608 6,130,717 5,929,657 5,929,657 -2.93% Grand Total 8,469,943 8,704,372 7,335,484 6,395,112 6,395,112 6,395,112 -12.82% City of Tigard • Adopted Budget FY 2025-26 • Page 404 POLICE LEVY FUND The Tigard Public Safety Renewal Levy went to ballot in May 2024, it passed by a margin of 78%.Tigard voters originally passed the initial five-year Police Services Levy on May 19, 2020. The original levy and it's renewal, authorizes an additional $0.29/$1,000 assessed value property tax. For a homeowner with a house that has a real market value of$447,000 and an assessed value of$280,000, the tax increase would be approximately $81 per year. Under Oregon law, the levy is good for five years and will need to be renewed by voters to continue. With the passage of the levy, the city: • Hired 8 additional patrol officers to respond to increased calls for service, multiple simultaneous emergencies, and community patrols. • Added one school resource officer to enhance student safety. • Trained all sworn officers in advanced crisis intervention and de-escalation to address increased mental health crises. FY2025 Change from FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Prior Year Budget TAXES 2,238,905 2,350,858 2,385,000 2,536,083 2,536,083 2,536,083 6.33% CURRENT PROPERTY 2,228,915 2,337,421 2,375,000 2,526,083 2,526,083 2,526,083 6.36% TAXES PRIOR YEAR PROPERTY 9,989 13,437 10,000 10,000 10,000 10,000 0.00% TAXES BEGIN FUND BALANCE 1,275,595 1,494,822 1,628,670 1,943,813 1,943,813 1,943,813 19.35% BEGINNING FUND 1,275,595 1,494,822 1,628,670 1,943,813 1,943,813 1,943,813 19.35% BALANCE INVESTMENT EARNINGS 56,380 77,070 49,502 77,753 77,753 77,753 57.07% INTEREST 56,380 77,070 49,502 77,753 77,753 77,753 57.07% EARNINGS Grand Total 3,570,880 3,922,750 4,063,172 4,557,649 4,557,649 4,557,649 12.17% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CONTINGENCY 0 0 70,645 70,645 70,645 70,645 0.00% POLICE 2,076,055 2,294,082 2,354,842 2,621,472 2,621,472 2,621,472 11.32% Grand Total 2,076,055 2,294,082 2,425,487 2,692,117 2,692,117 2,692,117 10.99% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 1,494,822 1,628,670 1,637,684 1,865,531 1,865,531 1,865,531 13.91% Expenses Total Budget 2,076,057 2,294,080 2,425,489 2,692,117 2,692,117 2,692,117 10.99% Grand Total 3,570,880 3,922,750 4,063,172 4,557,649 4,557,649 4,557,649 12.17% City of Tigard • Adopted Budget FY 2025-26 • Page 405 TRANSPORTATION DEVELOPMENT TAX The Transportation Development Tax (TDT) Fund accounts for a Washington County Tax approved by the voters in November 2008 that is administered and collected by the City of Tigard. The tax has been in effect since July 1, 2009, replacing the Traffic Impact Fee (TIF) program. Like TIF, TDT is assessed on new development to help provide funds for the increased capacity transportation improvements needed to accommodate the additional vehicle traffic and demand for transit facilities generated by that development. It provides funds for these capacity improvements to county and city arterials, certain collectors, and certain state and transit facilities as listed in the County's Capital Improvements Project List. The TDT is categorized as an Improvement Fee. Revenue must be dedicated to capital improvements that expand capacity and may not be used for maintenance, repair, or other non-capital improvements. Since the TDT was approved by Washington County voters, the Washington County Board of Commissioners has granted a discount to developers and slowed the phase-in of the TDT. The tax has been fully phased-in as of October 2014. FY2025 FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Change from Budget Prior Year BEGIN FUND 15,869,985 18,754,365 23,623,048 27,207,164 27,207,164 27,207,164 15.17% BALANCE BEGINNING FUND 15,869,985 18,754,365 23,623,048 27,207,164 27,207,164 27,207,164 15.17% BALANCE LICENSES& PERMITS 3,622,572 5,296,523 4,800,000 2,500,000 2,500,000 2,500,000 -47.92% TDT FEES 3,622,572 5,296,523 4,800,000 2,500,000 2,500,000 2,500,000 -47.92% INVESTMENT EARNINGS 474,900 954,939 758,168 944,922 944,922 944,922 24.63% INTEREST EARNINGS 474,900 954,939 758,168 944,922 944,922 944,922 24.63% Grand Total 19,967,457 25,005,827 29,181,216 30,652,086 30,652,086 30,652,086 5.04% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year TRANSFERS 1,213,092 1,382,779 1,993,991 2,383,098 2,383,098 2,383,098 19.51% OUT Grand Total 1,213,092 1,382,779 1,993,991 2,383,098 2,383,098 2,383,098 19.51% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 18,754,365 23,623,048 27,187,224 28,268,988 28,268,988 28,268,988 3.98% Expenses Total Budget 1,213,092 1,382,779 1,993,991 2,383,098 2,383,098 2,383,098 19.51% Grand Total 19,967,457 25,005,827 29,181,216 30,652,086 30,652,086 30,652,086 5.04% City of Tigard • Adopted Budget FY 2025-26 • Page 406 UNDERGROUND UTILITY FUND The Underground Utility Fund was established to record funds that are received in lieu of undergrounding utilities. The resources in this fund are used primarily to support various capital improvement projects that require underground utility components. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget BEGIN FUND BALANCE 726,205 696,587 737,214 825,227 825,227 825,227 11.94% BEGINNING FUND 726,205 696,587 737,214 825,227 825,227 825,227 11.94% BALANCE INVESTMENT EARNINGS 19,085 33,167 30,920 29,489 29,489 29,489 -4.63% INTEREST 19,085 33,167 30,920 29,489 29,489 29,489 -4.63% EARNINGS LICENSES&PERMITS 1,120 8,350 75,000 5,000 5,000 5,000 -93.33% FEE IN-LIEU 1,120 8,350 75,000 5,000 5,000 5,000 -93.33% UNDERGROUNDING Grand Total 746,411 738,105 843,134 859,716 859,716 859,716 1.97% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year TRANSFERS 49,824 891 19,896 31,933 31,933 31,933 60.50% OUT Grand Total 49,824 891 19,896 31,933 31,933 31,933 60.50% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 696,587 737,214 823,237 827,783 827,783 827,783 0.55% Expenses Total Budget 49,823 891 19,896 31,933 31,933 31,933 60.50% Grand Total 746,411 738,105 843,134 859,716 859,716 859,716 1.97% City of Tigard • Adopted Budget FY 2025-26 • Page 407 STREET MAINTENANCE FEE FUND The Street Maintenance Fee Fund was established to track the revenues and expenditures associated with the Street Maintenance Fee that was approved through Ordinance No. 03-10 by the City Council in November 2003 and updated with revised fees in both January 2010 and March 2016. The Street Maintenance Fee is a monthly fee designed specifically to fund the maintenance of existing roads in Tigard. Monthly fees are billed to and collected from both residential and non-residential customers through the city's utility billing system. The fee provides a stable source of revenue designated for the use in the maintenance of existing streets and right of way maintenance within the city, a large project the city calls the Pavement Management Program. This includes applying new street surfaces such as slurry seals, pavement overlays, and repairing deteriorating streets. During the 2015-2016 fiscal year, the Tigard City Council approved revised fees that reflected work scheduled in the pavement plan that emphasize road use in commercial areas. The changes were meant to continue funding needed roadwork that supports one of the city's key pieces of infrastructure. An additional increase in the Street Maintenance Fee rates to both residents and businesses went into effect in January 2017. This increase generates an additional $500,000 annually for the program in order to address the backlog of street maintenance over a roughly 20-year timeframe. FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Prior Year Budget BEGIN FUND BALANCE 4,287,999 5,180,071 6,412,788 4,221,713 4,221,713 4,221,713 -34.17% BEGINNING 4,287,999 5,180,071 6,412,788 4,221,713 4,221,713 4,221,713 -34.17% FUND BALANCE LICENSES& PERMITS 3,695,401 4,082,397 4,150,000 4,230,000 4,230,000 4,230,000 1.93% LINE EXTENSION 3,695,401 4,082,397 4,150,000 4,230,000 4,230,000 4,230,000 1.93% REBATE INVESTMENT 118,041 250,553 200,350 139,762 139,762 139,762 -30.24% EARNINGS INTEREST 118,041 250,553 200,350 139,762 139,762 139,762 -30.24% EARNINGS OTHER REVENUE 140 89 0 0 0 0 0.00% RECOVERED 140 89 0 0 0 0 0.00% EXPENDITURES CHARGES FOR SERVICES 134 27 0 0 0 0 0.00% BAD DEBT 134 27 0 0 0 0 0.00% COVID19 UTILITY 0 0 0 0 0 0 0.00% BILL RELIEF Grand Total 8,101,716 9,513,137 10,763,138 8,591,475 8,591,475 8,591,475 -20.18% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CIP 2,590,641 2,754,239 6,415,000 4,675,000 4,675,000 4,675,000 -27.12% TRANSFERS 331,003 346,110 320,248 69,227 655,780 655,780 104.77% OUT Grand Total 2,921,644 3,100,349 6,735,248 4,744,227 5,330,780 5,330,780 -20.85% City of Tigard • Adopted Budget FY 2025-26 • Page 408 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 5,180,071 6,412,788 4,027,891 3,847,248 3,260,695 3,260,695 -4.48% Expenses Total Budget 2,921,644 3,100,349 6,735,248 4,744,227 5,330,780 5,330,780 -29.56% Grand Total 8,101,716 9,513,137 10,763,138 8,591,475 8,591,475 8,591,475 -20.18% City of Tigard • Adopted Budget FY 2025-26 • Page 409 TRANSPORTATION SDC FUND The Transportation System Development Charge (SDC) Fund was established to track the revenues and expenditures associated with the collection of transportation SDCs. The charges are collected upon issuance of building permits for any new residential, multi-family, or commercial construction. The fees supporting the fund were adopted during the 2015-2016 fiscal year and help pay for Tigard's transportation-related capital improvement projects. To assist with infrastructure capacity needs in River Terrace, an additional SDC charge for that area was implemented. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 9,553,467 11,343,304 12,429,332 13,567,386 13,567,386 13,567,386 9.16% BEGINNING FUND 9,553,467 11,343,304 12,429,332 13,567,386 13,567,386 13,567,386 9.16% BALANCE LICENSES& PERMITS 2,509,020 3,789,688 2,712,000 2,425,000 2,425,000 2,425,000 -10.58% SYSTEM DEVELOPMENT 2,203,982 3,161,417 2,250,000 2,000,000 2,000,000 2,000,000 -11.11% CHARGES SDC IMPROVEMENTS- 167,746 413,261 350,000 300,000 300,000 300,000 -14.29% RT SDC 137,292 215,010 112,000 125,000 125,000 125,000 11.61% REIMBURSEMENT INVESTMENT 291,355 579,142 206,931 542,695 542,695 542,695 162.26% EARNINGS INTEREST 291,355 579,142 206,931 542,695 542,695 542,695 162.26% EARNINGS TRANSFERS IN 89,700 0 0 0 0 0 0.00% TRANSFER IN 89,700 0 0 0 0 0 0.00% TIGARD CET Grand Total 12,443,541 15,712,134 15,348,262 16,535,081 16,535,081 16,535,081 7.73% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year TRANSFERS OUT 1,100,237 3,282,802 4,447,785 4,287,899 4,287,899 4,287,899 -3.59% Grand Total 1,100,237 3,282,802 4,447,785 4,287,899 4,287,899 4,287,899 -3.59% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 11,343,304 12,429,332 10,900,477 12,247,182 12,247,182 12,247,182 12.35% Expenses Total Budget 1,100,238 3,282,802 4,447,785 4,287,899 4,287,899 4,287,899 -3.59% City of Tigard • Adopted Budget FY 2025-26 • Page 410 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Grand Total 12,443,541 15,712,134 15,348,262 16,535,081 16,535,081 16,535,081 7.73% City of Tigard • Adopted Budget FY 2025-26 • Page 411 PARKS SDC FUND The Parks System Development Charge (SDC) Fund was established to track the revenues and expenditures associated with the collection of the parks SDCs. Parks SDCs are charged when a building permit is issued for any new residential, multi-family, or commercial construction. Funds collected are used for the acquisition, development, and expansion of additional recreation spaces and facilities that are included in the city's Parks System Plan. During FY 2015-16, the city implemented a new parks SDC that incorporated the River Terrace subdivision. These rates are to be adjusted annually using an average of two indices, one reflecting changes in development/construction costs and one reflecting changes in land acquisition costs. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year BEGIN FUND BALANCE 11,768,404 9,581,238 10,708,753 9,854,261 9,854,261 9,854,261 -7.98% BEGINNING FUND BALANCE 11,768,404 9,581,238 10,708,753 9,854,261 9,854,261 9,854,261 -7.98% LICENSES& 2,789,348 4,801,036 2,405,000 2,937,000 2,937,000 2,937,000 22.12% PERMITS SYSTEM DEVELOPMENT 2,290,977 3,376,744 1,850,000 1,887,000 1,887,000 1,887,000 2.00% CHARGES SDC REIMBURSEMENT 437,466 917,812 305,000 550,000 550,000 550,000 80.33% SDC IMPROVEMENTS- 60,905 506,479 250,000 500,000 500,000 500,000 100.00% RT INVESTMENT 286,183 504,260 144,421 400,000 400,000 400,000 176.97% EARNINGS INTEREST 286,183 504,260 144,421 400,000 400,000 400,000 176.97% EARNINGS TRANSFERS IN 160,300 0 0 0 0 0 0.00% TRANSFER IN TIGARD CET 160,300 0 0 0 0 0 0.00% Grand Total 15,004,236 14,886,534 13,258,174 13,191,261 13,191,261 13,191,261 -0.50% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year TRANSFERS OUT 5,422,997 4,177,781 4,273,381 2,665,076 2,665,076 2,665,076 -37.64% Grand Total 5,422,997 4,177,781 4,273,381 2,665,076 2,665,076 2,665,076 -37.64% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 9,581,238 10,708,753 8,984,793 10,526,185 10,526,185 10,526,185 17.16% Expenses Total Budget 5,422,998 4,177,781 4,273,381 2,665,076 2,665,076 2,665,076 -37.64% City of Tigard • Adopted Budget FY 2025-26 • Page 412 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Grand Total 15,004,236 14,886,534 13,258,174 13,191,261 13,191,261 13,191,261 -0.50% City of Tigard • Adopted Budget FY 2025-26 • Page 413 LIBRARY FUND The Library Fund accounts for the amounts received from several donations and bequests for various special projects and artwork. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget BEGIN FUND BALANCE 602,109 617,648 648,560 332,042 332,042 332,042 -48.80% BEGINNING FUND 602,109 617,648 648,560 332,042 332,042 332,042 -48.80% BALANCE INVESTMENT 15,539 30,913 25,522 13,282 13,282 13,282 -47.96% EARNINGS INTEREST 15,539 30,913 25,522 13,282 13,282 13,282 -47.96% EARNINGS Grand Total 617,648 648,560 674,082 345,324 345,324 345,324 -48.77% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year TRANSFERS 0 0 600,045 220,046 220,046 220,046 -63.33% OUT Grand Total 0 0 600,045 220,046 220,046 220,046 -63.33% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 617,648 648,560 74,037 125,278 125,278 125,278 69.21% Expenses Total Budget 0 0 600,045 220,046 220,046 220,046 -63.33% Grand Total 617,648 648,560 674,082 345,324 345,324 345,324 -48.77% City of Tigard • Adopted Budget FY 2025-26 • Page 414 DEBT SERVICE FUNDS 300 BANCROFT DEBT SERVICE 350 GENERAL OBLIGATION DEBT SERVICE City of Tigard • Adopted Budget FY 2025-26 • Page 415 GENERAL OBLIGATION DEBT SERVICE FUND The General Obligation Debt Service Fund accounts for revenues and debt service payments related to the 2002 voter-approved bond measure for a new library and the 2011 voter-approved bond measure for the purchase and development of parks. The remaining debt on these bonds was restructured in 2020, saving property taxpayers $1.25 million in net present value. Property taxes collected through the debt levies will be used to repay these bonds and the reserve for future expense is used to protect against fluctuations in property tax payments and provide cash flow to match collections and payments. FY2025 FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Change from Budget Prior Year TAXES 2,610,501 2,721,428 2,920,020 2,536,083 2,536,083 2,536,083 -13.15% CURRENT PROPERTY 2,592,913 2,704,539 2,903,020 2,526,083 2,526,083 2,526,083 -12.98% TAXES PRIOR YEAR PROPERTY 17,588 16,888 17,000 10,000 10,000 10,000 -41.18% TAXES BEGIN FUND BALANCE 1,844,988 2,002,056 2,200,513 2,735,290 2,735,290 2,735,290 24.30% BEGINNING FUND 1,844,988 2,002,056 2,200,513 2,735,290 2,735,290 2,735,290 24.30% BALANCE INVESTMENT 97,778 130,215 97,739 109,412 109,412 109,412 11.94% EARNINGS INTEREST 97,778 130,215 97,739 109,412 109,412 109,412 11.94% EARNINGS Grand Total 4,553,267 4,853,698 5,218,272 5,380,785 5,380,785 5,380,785 3.11% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year DEBT SERVICE 2,551,211 2,653,185 2,758,869 2,457,929 2,457,929 2,457,929 -10.91%Grand Total 2,551,211 2,653,185 2,758,869 2,457,929 2,457,929 2,457,929 -10.91% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 2,002,056 2,200,513 2,459,403 2,922,856 2,922,856 2,922,856 18.84% Expenses Total Budget 2,551,211 2,653,185 2,758,869 2,457,929 2,457,929 2,457,929 -10.91% Grand Total 4,553,267 4,853,698 5,218,272 5,380,785 5,380,785 5,380,785 3.11% City of Tigard • Adopted Budget FY 2025-26 • Page 416 CAPITAL PROJECTS FUNDS 400 FACILITIES CAPITAL FUND 420 PARKS CAPITAL FUND 460 TRANSPORTATION CIP FUND City of Tigard • Adopted Budget FY 2025-26 • Page 417 FACILITIES FUND The Facilities Capital Projects Fund is used for general construction, reconstruction, replacement, and expansion of the city's facilities. As a central capital improvement fund, appropriations for the projects tracked in this fund come in the form of internal transfers from the appropriate funds. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget BEGIN FUND BALANCE 883,024 900,476 909,478 973,479 973,479 973,479 7.04% BEGINNING FUND 883,024 900,476 909,478 973,479 973,479 973,479 7.04% BALANCE TRANSFERS IN 507,178 16,459,089 2,993,500 9,185,912 9,185,912 9,185,912 206.86% TRANSFER IN FROM 427,555 741,362 804,500 5,576,912 5,576,912 5,576,912 593.21% GENERAL FUND TRANSFER FROM 35,937 12,086,188 120,000 0 0 0 -100.00% WATER FUND TRANSFER IN FROM 16,208 5,861 0 0 0 0 0.00% BUILDING FUND TRANSFER IN FROM 8,702 1,256 0 0 0 0 0.00% PARKS UTILITY TRANSFER FROM STORMWATER 7,752 1,256 0 0 0 0 0.00% TRANSFER IN FROM GAS TAX FUND 6,946 3,349 110,000 0 0 0 -100.00% TRANSFER FROM 4,079 998,737 120,000 2,000,000 2,000,000 2,000,000 1,566.67% SANITARY SEWER TRANSFER IN PANDEMIC RELIEF 0 0 620,000 0 0 0 -100.00% TRANSFER IN FROM CRIM FORFEIT 0 120,000 0 0 0 0 0.00% TRANSFER IN ENGINEERING 0 2,500,654 0 0 0 0 0.00% FUND TRANSFER FROM LIBRARY FUND 0 0 600,000 220,000 220,000 220,000 -63.33% TRANSFER FROM FLEET/PROP MGMT 0 0 0 290,000 290,000 290,000 0.00% TRANSFER FROM 0 0 619,000 1,099,000 1,099,000 1,099,000 77.54% FACILITIES ISF TRANSFER FROM 0 426 0 0 0 0 0.00% CENTRAL SERVICES INVESTMENT 18,386 20,919 29,066 38,939 38,939 38,939 33.97% EARNINGS INTEREST EARNINGS 18,386 20,919 29,066 38,939 38,939 38,939 33.97% INTERGOVERNMENTAL 0 0 0 129,088 129,088 129,088 0.00% STATE GRANTS 0 0 0 129,088 129,088 129,088 0.00% OTHER REVENUE (805) 3 0 0 0 0 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 418 FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Budget Prior Year RECOVERED (805) 3 0 0 0 0 0.00% EXPENDITURES Grand Total 1,407,783 17,380,487 3,932,044 10,327,418 10,327,418 10,327,418 162.65% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CIP 507,281 16,470,973 3,493,500 9,615,000 9,615,000 9,615,000 175.23% TRANSFERS 26 36 0 0 0 0 0.00% OUT Grand Total 507,307 16,471,009 3,493,500 9,615,000 9,615,000 9,615,000 175.23% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 900,476 909,478 438,544 712,418 712,418 712,418 62.45% Expenses Total Budget 507,307 16,471,009 3,493,500 9,615,000 9,615,000 9,615,000 175.23% Grand Total 1,407,783 17,380,487 3,932,044 10,327,418 10,327,418 10,327,418 162.65% City of Tigard • Adopted Budget FY 2025-26 • Page 419 PARKS CAPITAL FUND The Parks Capital Fund tracks various parks and greenspaces projects. Revenues accounted for in the Parks Capital Fund include various federal and state grants, intergovernmental revenues, and transfers-in. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget TRANSFERS IN 3,536,594 6,865,205 4,745,000 3,270,875 3,270,875 3,270,875 -31.07% TRANSFER FROM PARKS SDC FUND 3,281,115 4,156,425 3,376,045 2,530,937 2,530,937 2,530,937 -25.03% TRANSFER FROM 147,215 2,637,040 130,000 269,938 269,938 269,938 107.64% TRANS SDC TRANSFER IN FROM 56,590 50,955 225,000 250,000 250,000 250,000 11.11% TREE REPLACE TRANSFER FROM PARKS BOND FUND 42,504 0 823,955 0 0 0 -100.00% TRANSFER FROM STORMWATER 9,169 10,392 95,000 90,000 90,000 90,000 -5.26% TRANSFER IN 0 0 0 0 0 0 0.00% TRANSIENT LODGING TRANSFER FROM SANITARY SEWER 0 10,392 95,000 90,000 90,000 90,000 -5.26% PASSTHROUGH ACCOUNT 0 0 0 40,000 40,000 40,000 0.00% OTHER REVENUE 28 58 100 0 0 0 -100.00% RECOVERED EXPENDITURES 28 58 100 0 0 0 -100.00% INVESTMENT EARNINGS 0 0 10,092 0 0 0 -100.00% INTEREST EARNINGS 0 0 10,092 0 0 0 -100.00% INTERGOVERNMENTAL 0 78,074 1,877,895 2,055,792 2,055,792 2,055,792 9.47% STATE GRANTS 0 54,711 487,000 406,000 406,000 406,000 -16.63% INTERGOVERNMENTAL 0 23,364 0 0 0 0 0.00% REVENUE GRANTS-OTHER 0 0 1,390,895 1,649,792 1,649,792 1,649,792 18.61% BEGIN FUND BALANCE (73,237) 302,329 331,596 397,925 397,925 397,925 20.00% BEGINNING FUND BALANCE (73,237) 302,329 331,596 397,925 397,925 397,925 20.00% Grand Total 3,463,385 7,245,665 6,964,683 5,724,592 5,724,592 5,724,592 -17.81% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CIP 3,161,056 6,914,069 6,622,895 5,296,667 5,296,667 5,296,667 -20.02% Grand Total 3,161,056 6,914,069 6,622,895 5,296,667 5,296,667 5,296,667 -20.02% City of Tigard • Adopted Budget FY 2025-26 • Page 420 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 302,329 331,596 341,788 427,925 427,925 427,925 25.20% Expenses Total Budget 3,161,056 6,914,069 6,622,895 5,296,667 5,296,667 5,296,667 -20.02% Grand Total 3,463,385 7,245,665 6,964,683 5,724,592 5,724,592 5,724,592 -17.81% City of Tigard • Adopted Budget FY 2025-26 • Page 421 TRANSPORTATION CIP FUND The Transportation CIP Fund tracks all capital improvement projects that are funded with transportation revenues including Gas Tax and Transportation Development Tax (TDT). Resources to the fund include state and federal grants and transfers-in. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year TRANSFERS IN 4,702,866 3,912,017 12,981,141 14,836,000 14,836,000 14,836,000 14.29% TRANSFER IN FROM CITY GAS TAX 1,703,309 1,043,365 3,257,000 2,297,000 2,297,000 2,297,000 -29.47% TRANSFER IN FROM 1,203,775 1,370,105 1,951,000 2,338,000 2,338,000 2,338,000 19.84% TRANS DEV TAX TRANSFER FROM 906,818 638,538 4,286,641 4,930,000 4,930,000 4,930,000 15.01% TRANS SDC TRANSFER IN FROM GAS TAX FUND 647,715 757,036 2,541,000 3,251,000 3,251,000 3,251,000 27.94% TRANSFER FROM STORMWATER 144,079 94,041 617,000 588,000 588,000 588,000 -4.70% TRANSFER IN FROM 49,170 0 19,000 31,000 31,000 31,000 63.16% UNDERGROUND U TRANSFER FROM 48,000 0 56,000 0 0 0 -100.00% PARKS SDC FUND TRANSFER IN FROM 0 0 20,500 0 0 0 -100.00% GENERAL FUND TRANSFER FROM WATER FUND 0 8,932 233,000 575,000 575,000 575,000 146.78%TRANSFER FROM 0 0 0 226,000 226,000 226,000 0.00% SANITARY SEWER TRANS FROM TRIANGLE CIP 0 0 0 150,000 150,000 150,000 0.00% PASSTHROUGH ACCOUNT 0 0 0 450,000 450,000 450,000 0.00% BEGIN FUND BALANCE 1,171,075 959,633 1,252,598 1,496,489 1,496,489 1,496,489 19.47% BEGINNING FUND 1,171,075 959,633 1,252,598 1,496,489 1,496,489 1,496,489 19.47% BALANCE INTERGOVERNMENTAL 266,131 1,398,890 2,834,138 4,790,890 4,790,890 4,790,890 69.04% STATE GRANTS 210,131 876,550 2,273,887 2,639,000 2,639,000 2,639,000 16.06% INTERGOVERNMENTAL REVENUE 56,000 522,340 140,000 0 0 0 -100.00% GRANTS-OTHER 0 0 180,251 71,890 71,890 71,890 -60.12% FEDERAL GRANTS 0 0 240,000 2,080,000 2,080,000 2,080,000 766.67% CHARGES FOR SERVICES 54,805 61,201 55,000 0 0 0 -100.00% TRANSPORTATN 54,805 61,201 55,000 0 0 0 -100.00% UTILITY SURCHARGE INVESTMENT EARNINGS 8,610 0 30,739 0 0 0 -100.00% INTEREST EARNINGS 8,610 0 30,739 0 0 0 -100.00% City of Tigard • Adopted Budget FY 2025-26 • Page 422 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year OTHER REVENUE 89 2,378 0 0 0 0 0.00% RECOVERED 89 2,378 0 0 0 0 0.00% EXPENDITURES Grand Total 6,203,577 6,334,119 17,153,616 21,123,379 21,123,379 21,123,379 23.14% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year CIP 5,521,780 5,122,521 15,815,279 16,126,890 16,126,890 16,126,890 1.97% Grand Total 5,521,780 5,122,521 15,815,279 16,126,890 16,126,890 16,126,890 1.97% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 681,798 1,211,598 1,338,337 4,996,489 4,996,489 4,996,489 273.34% Expenses Total Budget 5,521,780 5,122,521 15,815,279 16,126,890 16,126,890 16,126,890 1.97% Grand Total 6,203,577 6,334,119 17,153,616 21,123,379 21,123,379 21,123,379 23.14% City of Tigard • Adopted Budget FY 2025-26 • Page 423 ENTERPRISE FUNDS Enterprise Funds account for goods or services which are provided on a continuing basis to the general public and are financed primarily through user charges. 500 SANITARY SEWER FUND 510 STORMWATER FUND 511 WATER QUALITY/QUANTITY FUND 530 WATER FUND 531 WATER SDC FUND 532 WATER CIP FUND 533 WATER DEBT SERVICE FUND City of Tigard • Adopted Budget FY 2025-26 • Page 424 SANITARY SEWER FUND Funds collected in the Sanitary Sewer Fund are applied to the operation, maintenance, repair, and upgrade of the city's sanitary sewer infrastructure. Within Washington County, a special district, Clean Water Services (CWS), provides stormwater and sanitary sewer treatment and sets all fees related to these services. CWS contracts with the City of Tigard for billing and collection of sanitary sewer charges within the city limits and for providing the stormwater system maintenance within the city. Sanitary Sewer Connection Fees are charged to developers and property owners upon connection to the city's sewer system. The amount of this fee is determined by CWS each year. CWS also sets the base monthly sewer service charges. A customer's monthly sewer charge is the base charge plus a consumption charge which is based on the customer's average water consumption during previous winter months. The city retains approximately 16% of these revenues and sends the remaining 84%to CWS each month. Additionally, the city imposes a sewer surcharge of$2.95/dwelling unit/month (July 2022) for sewer accounts. This additional charge will help the city fund the growing infrastructure needs of the system. FY2025 FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Change from Budget Prior Year BEGIN FUND 9,551,849 9,251,013 10,209,842 7,895,959 7,895,959 7,895,959 -22.66% BALANCE BEGINNING 9,551,849 9,251,013 10,209,842 7,895,959 7,895,959 7,895,959 -22.66% FUND BALANCE CHARGES FOR 4,572,715 4,909,392 4,900,000 5,060,000 5,060,000 5,060,000 3.27% SERVICES UTILITY SALES 3,531,327 3,792,712 3,800,000 3,800,000 3,800,000 3,800,000 0.00% OTHER UTILITY SALES 1,040,540 1,116,512 1,100,000 1,260,000 1,260,000 1,260,000 14.55% BAD DEBT 847 168 0 0 0 0 0.00% COVID19 UTILITY 0 0 0 0 0 0 0.00% BILL RELIEF INVESTMENT 326,368 559,662 322,109 346,289 346,289 346,289 7.51% EARNINGS INTEREST 326,368 559,662 322,109 346,289 346,289 346,289 7.51% EARNINGS LICENSES& 177,600 155,900 120,000 150,000 150,000 150,000 25.00% PERMITS SEWER CONNECTION 177,600 155,900 120,000 150,000 150,000 150,000 25.00% FEES OTHER REVENUE 10,520 1,550 10,000 0 0 0 -100.00% RECOVERED 10,520 1,550 10,000 0 0 0 -100.00% EXPENDITURES TRANSFERS IN 0 9,275 267,500 34,000 34,000 34,000 -87.29% TRANSFER FROM 0 9,275 267,500 34,000 34,000 34,000 -87.29% STORMWATER REVENUES 0 74,788 0 84,910 84,910 84,910 0.00% DEBT PROCEEDS- 0 74,788 0 84,910 84,910 84,910 0.00% CCDA City of Tigard • Adopted Budget FY 2025-26 • Page 425 FY2025 FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Change from Budget Prior Year Grand Total 14,639,053 14,961,581 15,829,451 13,571,158 13,571,158 13,571,158 -14.27% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CIP 1,010,595 39,876 1,659,000 702,500 702,500 702,500 -57.66% CONTINGENCY 0 0 155,372 150,000 150,000 150,000 -3.46% INVESTMENT& 2,903,662 2,979,106 3,112,740 3,384,878 3,335,278 3,335,278 7.15% INFRASTRUCTURE TRANSFERS OUT 1,473,782 1,732,753 1,370,000 3,807,000 3,807,000 3,807,000 177.88% Grand Total 5,388,039 4,751,735 6,297,112 8,044,378 7,994,778 7,994,778 26.96% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 9,251,013 10,209,842 9,532,341 5,526,780 5,576,380 5,576,380 -42.02% Expenses Total Budget 5,388,040 4,751,738 6,297,111 8,044,378 7,994,778 7,994,778 27.75% Grand Total 14,639,053 14,961,581 15,829,451 13,571,158 13,571,158 13,571,158 -14.27% City of Tigard • Adopted Budget FY 2025-26 • Page 426 STORMWATER FUND Funds collected in the Stormwater Fund are applied to the operation, maintenance, repair, and upgrade of the city's stormwater facilities. Within Washington County, a special district, Clean Water Services (CWS), provides stormwater and sanitary sewer treatment and sets all fees related to these services. CWS contracts with the City of Tigard for billing and collection of stormwater charges within the city's limits and for providing stormwater system maintenance within the city. The city currently retains 75% of the stormwater fees collected by the city. The city also assesses a $5.50 per month per equivalent service unit (ESU) surcharge for stormwater system maintenance and infrastructure. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year BEGIN FUND BALANCE 8,792,420 8,553,714 9,418,472 8,859,077 8,859,077 8,859,077 -5.94% BEGINNING FUND BALANCE 8,792,420 8,553,714 9,418,472 8,859,077 8,859,077 8,859,077 -5.94% CHARGES FOR 5,776,197 6,074,316 6,100,000 6,250,000 6,250,000 6,250,000 2.46% SERVICES UTILITY SALES 3,359,233 3,581,990 3,600,000 3,700,000 3,700,000 3,700,000 2.78% TIGARD SWM 2,416,726 2,492,285 2,500,000 2,550,000 2,550,000 2,550,000 2.00% SURCHARGE BAD DEBT 238 41 0 0 0 0 0.00% COVID19 UTILITY BILL RELIEF 0 0 0 0 0 0 0.00% TRANSFERS IN 601,253 770,210 1,371,000 1,491,000 1,491,000 1,491,000 8.75% TRANSFER FROM SANITARY SEWER 601,253 711,908 1,155,000 0 0 0 -100.00% TRANSFER FROM 0 58,302 216,000 0 0 0 -100.00% WATER FUND TRANS FROM 0 0 0 1,491,000 1,491,000 1,491,000 0.00% TRIANGLE CIP LICENSES&PERMITS 216,191 24,529 40,000 5,000 5,000 5,000 -87.50% FEE IN LIEU WATER 216,191 24,529 40,000 5,000 5,000 5,000 -87.50% QUALITY INVESTMENT EARNINGS 209,300 383,220 155,300 236,739 236,739 236,739 52.44% INTEREST EARNINGS 209,300 383,220 155,300 236,739 236,739 236,739 52.44% OTHER REVENUE 10,152 2,294 5,000 5,000 5,000 5,000 0.00% RECOVERED 10,152 2,294 5,000 5,000 5,000 5,000 0.00% EXPENDITURES INTERGOVERNMENTAL 0 0 0 994,000 994,000 994,000 0.00% INTERGOVERNMENTAL REVENUE 0 0 0 994,000 994,000 994,000 0.00% Grand Total 15,605,512 15,808,283 17,089,772 17,840,816 17,840,816 17,840,816 4.39% City of Tigard • Adopted Budget FY 2025-26 • Page 427 Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year CIP 2,045,978 2,462,651 6,129,000 6,654,000 6,654,000 6,654,000 8.57% CONTINGENCY 0 0 271,727 250,000 250,000 250,000 -8.00% INVESTMENT& 3,807,402 3,793,180 4,214,468 4,132,954 4,016,161 4,016,161 -4.71% INFRASTRUCTURE TRANSFERS OUT 1,198,417 133,983 985,451 712,000 712,000 712,000 -27.75% Grand Total 7,051,797 6,389,814 11,600,646 11,748,954 11,632,161 11,632,161 0.27% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 8,553,714 9,418,472 5,489,124 6,091,861 6,208,654 6,325,447 10.98% Expenses Total Budget 7,051,798 6,389,811 11,600,647 11,748,955 11,632,162 11,632,162 1.28% Grand Total 15,605,512 15,808,283 17,089,772 17,840,816 17,840,816 17,957,609 4.39% City of Tigard • Adopted Budget FY 2025-26 • Page 428 WATER QUALITY/QUANTITY FUND The Water Quality/Quantity Fund is a subsidiary fund of the Stormwater Fund. The city charges Water Quality/Quantity fees, which are established by Clean Water Services (CWS), on certain development activities in the city. Revenues collected are used to fund offsite stormwater system improvements and capacity improvements to the system. Since revenues are tied directly to development activities, they tend to fluctuate to a degree. In addition, some developers are choosing to build their own on-site stormwater detention facilities rather than pay the fee. FY2025 FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Change from Budget Prior Year BEGIN FUND 1,313,715 1,070,020 1,083,219 1,126,020 1,126,020 1,126,020 3.95% BALANCE BEGINNING FUND 1,313,715 1,070,020 1,083,219 1,126,020 1,126,020 1,126,020 3.95% BALANCE INVESTMENT EARNINGS 31,721 54,199 42,801 45,041 45,041 45,041 5.23% INTEREST EARNINGS 31,721 54,199 42,801 45,041 45,041 45,041 5.23%LICENSES& 2,419 0 0 0 0 0 0.00% PERMITS FEE IN LIEU WATER 2,419 0 0 0 0 0 0.00% QUALITY Grand Total 1,347,855 1,124,219 1,126,020 1,171,061 1,171,061 1,171,061 4.00% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year TRANSFERS 277,835 41,000 0 0 0 0 0.00% OUT Grand Total 277,835 41,000 0 0 0 0 0.00% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 1,070,020 1,083,219 1,126,020 1,171,061 1,171,061 1,171,061 4.00% Expenses Total Budget 277,835 41,000 0 0 0 0 0.00% Grand Total 1,347,855 1,124,219 1,126,020 1,171,061 1,171,061 1,171,061 4.00% City of Tigard • Adopted Budget FY 2025-26 • Page 429 WATER FUND The City of Tigard manages the operation of the water system through intergovernmental agreements with the cities of King City and Durham and with the Tigard Water District. The Water Fund is the primary operating fund for the water system and accounts for all costs associated with the water system operation, including ongoing maintenance. The Water Fund also transfers to the Water CIP Fund for various capital improvement projects and to the Water Debt Service Fund to pay debt service on water revenue bonds. The Water Fund maintains a Rate Stabilization Account of$2.0 million. In 2008 Tigard entered a water partnership with the City of Lake Oswego (The Lake Oswego/Tigard Water Partnership) for a long-term water source. The two cities agreed to jointly: • Expand Lake Oswego's water treatment facility • Replace the existing river intake • Construct a reservoir • Upsize transmission lines • Develop existing water rights and permits on the Clackamas River These improvements allow Tigard and Lake Oswego to produce up to 38 million gallons of water (mgd) per day. In December 2013, the two cities agreed to transfer 4 million gallons of water per day from Lake Oswego to Tigard, bringing Tigard up to 18 mgd. Water began to flow from the new facility in 2016. During the 2018-2019 fiscal year, the IGA with the City of Durham, King City and the Tigard Water District was extended, ensuring Tigard will supply water to the customers in those cities and Tigard Water District for years to come. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 53,765,191 55,647,407 35,685,259 33,565,659 33,565,659 33,565,659 -5.94% BEGINNING FUND 53,765,191 55,647,407 35,685,259 33,565,659 33,565,659 33,565,659 -5.94% BALANCE CHARGES FOR 26,185,245 26,905,307 28,849,300 29,436,700 29,436,700 29,436,700 2.04% SERVICES UTILITY SALES 25,961,532 26,547,873 28,660,000 29,233,200 29,233,200 29,233,200 2.00% LATE 90,346 121,365 100,000 100,000 100,000 100,000 0.00% PENALTIES/CHARGES OTHER UTILITY 85,259 53,598 50,000 40,000 40,000 40,000 -20.00% SALES METER SALES 84,043 211,246 80,000 90,000 90,000 90,000 12.50% RENTAL INCOME 41,314 38,570 40,000 40,000 40,000 40,000 0.00% MISCELLANEOUS FEES AND CHARGES 8,100 5,800 5,000 5,000 5,000 5,000 0.00% FIRE HYDRANT FLOW 2,800 2,000 3,000 2,000 2,000 2,000 -33.33% TESTING SRVC RETURNED CHECK FEES 1,780 1,660 1,300 1,500 1,500 1,500 15.38% BAD DEBT 1,171 0 0 0 0 0 0.00% COVIDI9 UTILITY BILL RELIEF 0 0 0 0 0 0 0.00% LEAKS/MISREADS CREDITS (91,101) (76,805) (90,000) (75,000) (75,000) (75,000) -16.67% INVESTMENT EARNINGS 1,436,632 2,416,153 1,067,625 1,347,410 1,347,410 1,347,410 26.21% INTEREST EARNINGS 1,436,632 2,416,153 1,067,625 1,347,410 1,347,410 1,347,410 26.21% OTHER REVENUE 50,008 89,572 50,000 50,000 50,000 50,000 0.00% RECOVERED 49,666 89,487 50,000 50,000 50,000 50,000 0.00% EXPENDITURES City of Tigard • Adopted Budget FY 2025-26 • Page 430 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year OTHER REVENUE 341 85 0 0 0 0 0.00% LICENSES&PERMITS 4,176 2,127 0 0 0 0 0.00% DEVELOPER 4,176 0 0 0 0 0 0.00% OVERHEAD WATER-FIRE SVC HOOK-UP 0 2,127 0 0 0 0 0.00% Grand Total 81,441,251 85,060,566 65,652,184 64,399,769 64,399,769 64,399,769 -1.91% Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year CONTINGENCY 0 0 730,037 730,037 730,037 730,037 0.00% INVESTMENT& 9,661,531 11,170,578 12,077,451 12,425,915 11,932,214 11,932,214 -1.20% INFRASTRUCTURE TRANSFERS OUT 16,132,313 38,204,730 20,329,146 18,445,646 18,445,646 18,445,646 -9.27% Grand Total 25,793,844 49,375,308 33,136,634 31,601,598 31,107,897 31,107,897 -6.12% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 55,647,407 35,685,259 32,515,551 32,798,171 33,291,872 33,291,872 0.87% Expenses Total Budget 25,793,844 49,375,307 33,136,633 31,601,598 31,107,897 31,107,897 -4.63% Grand Total 81,441,251 85,060,566 65,652,184 64,399,769 64,399,769 64,399,769 -1.91% City of Tigard • Adopted Budget FY 2025-26 • Page 431 WATER SDC FUND The Water System Development Charge (SDC) Fund is a subsidiary of the Water Fund. Water SDCs are charged when new water meters are sold and installed. The purpose of the Water SDC is to fund future capacity-increasing projects and pay a reimbursement fee for existing assets. As SDCs are tied to development activities, they tend to fluctuate. The city experienced an upward trend in these revenues related to the development of the River Terrace subdivision, but the trend is starting to plateau. Several significant capital projects will be funded, in part, with Water SDC funds. As also mentioned in the Water CIP fund, the projects are Reservoir 18 and Pump Station Design and expansion of the city's Aquifer Storage and Recovery program to meet its long-term water demands. FY2025 Change FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted from Prior Budget Year BEGIN FUND 17,223,294 17,631,643 14,834,053 10,412,867 10,412,867 10,412,867 -29.80% BALANCE BEGINNING FUND BALANCE 17,223,294 17,631,643 14,834,053 10,412,867 10,412,867 10,412,867 -29.80% LICENSES& 3,183,196 3,180,545 1,975,000 2,650,000 2,650,000 2,650,000 34.18% PERMITS SYSTEM DEVELOPMENT 1,740,326 1,626,245 1,275,000 1,500,000 1,500,000 1,500,000 17.65% CHARGES SDC REIMBURSEMENT 1,442,870 1,554,300 700,000 1,150,000 1,150,000 1,150,000 64.29% INVESTMENT 470,373 862,350 410,907 300,000 300,000 300,000 -26.99% EARNINGS INTEREST 470,373 862,350 410,907 300,000 300,000 300,000 -26.99% EARNINGS OTHER REVENUE 70,731 23,023 0 0 0 0 0.00% RECOVERED EXPENDITURES 70,731 23,023 0 0 0 0 0.00% Grand Total 20,947,594 21,697,562 17,219,960 13,362,867 13,362,867 13,362,867 -22.40% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year TRANSFERS 3,315,950 6,863,509 8,814,352 5,763,785 5,763,785 5,763,785 -34.61% OUT Grand Total 3,315,950 6,863,509 8,814,352 5,763,785 5,763,785 5,763,785 -34.61% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 17,631,643 14,834,053 8,405,608 7,599,082 7,599,082 7,599,082 -9.60% Expenses Total Budget 3,315,950 6,863,509 8,814,352 5,763,785 5,763,785 5,763,785 -34.61% Grand Total 20,947,594 21,697,562 17,219,960 13,362,867 13,362,867 13,362,867 -22.40% City of Tigard • Adopted Budget FY 2025-26 • Page 432 WATER CIP FUND The Water CIP Fund accounts for major capital improvement projects for the water system. Resources in this fund consist largely of transfers from the Water Fund and borrowing proceeds. The dollars in this fund also continue to fund the city's long-term water projects. In 2008, Tigard entered into a water partnership with the City of Lake Oswego on a long-term water source. The two cities agreed to jointly: • Expand Lake Oswego's water treatment facility • Replace the existing river intake • Construct a reservoir • Upsize transmission lines • Develop existing water rights and permits on the Clackamas River These improvements allow Tigard and Lake Oswego to produce up to 38 million gallons of water per day. Of this, Tigard receives 18 million gallons per day.Water began flowing from the new facility in 2016. The Water CIP Fund will see several large and significant projects over the coming budget cycles.The city is wrapping up design and is readying for the construction phase of the Reservoir 18 and Pump Station project This project has a total budget of$34 million with completion anticipated during the FY25 budget year. The Bull Mountain Road Water Pipeline is another significant project in the fund at a cost of roughly $14.8 million with work set to begin during FY24. In addition, the Water System Plan identified the need to expand the city's Aquifer Storage and Recovery (ASR) program to better meet the community's long-term water demands. The project totals just over $8.7 million and will focus on work to the city's ASR well #2 and ASR well #3.All of these projects are funded with transfers from other funds (Water and Water SDC primarily) into this Water CIP Fund. FY2025 Change FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted from Prior Budget Year TRANSFERS IN 10,450,163 25,461,282 21,314,000 16,370,000 16,370,000 16,370,000 -23.20% TRANSFER FROM WATER 7,194,558 18,624,784 12,553,000 10,663,000 10,663,000 10,663,000 -15.06% FUND TRANSFER FROM WATER 3,255,605 6,836,498 8,761,000 5,707,000 5,707,000 5,707,000 -34.86% SDC FUND BEGIN FUND 525,841 1,576,907 1,641,114 1,854,254 1,854,254 1,854,254 12.99% BALANCE BEGINNING 525,841 1,576,907 1,641,114 1,854,254 1,854,254 1,854,254 12.99% FUND BALANCE INVESTMENT 16,066 0 0 0 0 0 0.00% EARNINGS INTEREST 16,066 0 0 0 0 0 0.00% EARNINGS OTHER REVENUE 40 1,021 0 0 0 0 0.00% RECOVERED EXPENDITURES 40 1,021 0 0 0 0 0.00% Grand Total 10,992,110 27,039,210 22,955,114 18,224,254 18,224,254 18,224,254 -20.61% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CIP 9,415,203 25,398,096 21,314,000 16,370,000 16,370,000 16,370,000 -23.20% Grand Total 9,415,203 25,398,096 21,314,000 16,370,000 16,370,000 16,370,000 -23.20% City of Tigard • Adopted Budget FY 2025-26 • Page 433 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 1,576,907 1,641,114 1,641,114 1,854,254 1,854,254 1,854,254 12.99% Expenses Total Budget 9,415,203 25,398,096 21,314,000 16,370,000 16,370,000 16,370,000 -23.20% Grand Total 10,992,110 27,039,210 22,955,114 18,224,254 18,224,254 18,224,254 -20.61% City of Tigard • Adopted Budget FY 2025-26 • Page 434 WATER DEBT SERVICE FUND The Water Debt Service Fund accounts for revenues and principal and interest payments related to the issuance of water revenue bonds. The fund also maintains a fund balance to provide an estimated Debt Service Reserve Fund. FY2025 Change from FY2023 Actual FY2024 Actual Revised Proposed Approved Adopted Prior Year Budget TRANSFERS IN 7,204,446 7,209,946 7,207,146 7,207,646 7,207,646 7,207,646 0.01% TRANSFER FROM WATER 7,204,446 7,209,946 7,207,146 7,207,646 7,207,646 7,207,646 0.01% FUND BEGIN FUND BALANCE 2,423,660 2,511,436 2,657,907 2,915,330 2,915,330 2,915,330 9.69% BEGINNING FUND 2,423,660 2,511,436 2,657,907 2,915,330 2,915,330 2,915,330 9.69% BALANCE INVESTMENT EARNINGS 87,776 146,471 185,352 116,613 116,613 116,613 -37.09% INTEREST 87,776 146,471 185,352 116,613 116,613 116,613 -37.09% EARNINGS Grand Total 9,715,882 9,867,853 10,050,405 10,239,589 10,239,589 10,239,589 1.88% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year DEBT 7,204,446 7,209,946 7,207,147 7,207,646 7,207,646 7,207,646 0.01% SERVICE Grand Total 7,204,446 7,209,946 7,207,147 7,207,646 7,207,646 7,207,646 0.01% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 2,511,436 2,657,907 2,843,258 3,031,943 3,031,943 3,031,943 6.64% Expenses Total Budget 7,204,446 7,209,946 7,207,147 7,207,646 7,207,646 7,207,646 0.01% Grand Total 9,715,882 9,867,853 10,050,405 10,239,589 10,239,589 10,239,589 1.88% City of Tigard • Adopted Budget FY 2025-26 • Page 435 INTERNAL SERVICE FUNDS Internal Service Funds account for goods or services provided internally from one department to another. 600 CENTRAL SERVICES FUND 605 IT REPLACEMENT FUND 615 FACILITIES REPLACEMENT FUND 630 PUBLIC WORKS ADMIN FUND 640 PUBLIC WORKS ENGINEERING FUND 650 FLEET/PROPERTY MANAGEMENT FUND 655 FLEETNEHICLE REPLACEMENT FUND 660 INSURANCE FUND City of Tigard • Adopted Budget FY 2025-26 • Page 436 CENTRAL SERVICES FUND The Central Service Fund has been established to track the revenues and expenditures of the central administrative functions in the city, including city administration, finance, human resources, risk management, communications, records, utility billing, and information services. The resources for this fund come largely from interdepartmental charges to other city funds. These charges are allocated to departments through an approved indirect cost allocation plan. The basis for these allocations is based on anticipated uses or benefits that are provided to other city departments or divisions. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year CHARGES FOR 13,450,425 14,398,050 16,609,658 16,861,346 16,861,346 16,861,346 1.52% SERVICES INTERDEPARTMENTAL 13,450,286 14,397,943 16,604,658 16,861,346 16,861,346 16,861,346 1.55% SERVICES MISCELLANEOUS 139 108 5,000 0 0 0 -100.00% FEES AND CHARGES BEGIN FUND BALANCE 3,672,023 3,231,481 2,775,359 2,699,883 2,699,883 2,699,883 -2.72% BEGINNING FUND 3,672,023 3,231,481 2,775,359 2,699,883 2,699,883 2,699,883 -2.72% BALANCE TRANSFERS IN 1,577,822 454,228 0 0 0 0 0.00% TRANSFER IN FROM 1,135,629 47,558 0 0 0 0 0.00% GENERAL FUND TRANSFER FROM 104,901 128,754 0 0 0 0 0.00% WATER FUND TRANSFER FROM STREET MAINT 99,085 135,025 0 0 0 0 0.00% TRANSFER FROM 60,345 26,504 0 0 0 0 0.00% WATER SDC FUND TRANSFER FROM 46,096 7,088 0 0 0 0 0.00% TRANS SDC TRANSFER IN FROM PARKS UTILITY 43,437 53,314 0 0 0 0 0.00% TRANSFER FROM PARKS SDC FUND 40,895 0 0 0 0 0 0.00% TRANSFER IN FROM 14,210 17,442 0 0 0 0 0.00% GAS TAX FUND TRANSFER IN FROM TRANS DEV TAX 9,126 12,436 0 0 0 0 0.00% TRANSFER FROM 5,362 7,184 0 0 0 0 0.00% SANITARY SEWER TRANSFER FROM 4,457 0 0 0 0 0 0.00% PARKS BOND FUND TRANSFER FROM STORMWATER 3,960 4,860 0 0 0 0 0.00% TRANSFER IN FROM CITY GAS TAX 3,095 4,218 0 0 0 0 0.00% TRANSFER FROM ELECTRICAL INSP 2,475 3,372 0 0 0 0 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 437 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year TRANSFER IN TRANSIENT LODGING 2,240 3,053 0 0 0 0 0.00% TRANSFER IN FROM 1,211 1,650 0 0 0 0 0.00% TREE REPLACE TRANSFER IN FROM UNDERGROUND U 641 874 0 0 0 0 0.00% TRANSFER IN TIGARD CET 622 848 0 0 0 0 0.00% TRANSFER IN FROM 26 36 0 0 0 0 0.00% CAPITAL PROJ TRANSFER IN FROM 9 12 0 0 0 0 0.00% GRIM FORFEIT TRANSFER FROM PW ADMIN 0 0 0 0 0 0 0.00% TRANSFER FROM FLEET/PROP MGMT 0 0 0 0 0 0 0.00% INVESTMENT EARNINGS 179,620 197,932 30,897 0 0 0 -100.00% INTEREST EARNINGS 179,620 197,932 30,897 0 0 0 -100.00% INTERGOVERNMENTAL 92,000 0 0 0 0 0 0.00% GRANTS-OTHER 92,000 0 0 0 0 0 0.00% OTHER REVENUE 7,956 22,195 15,000 0 0 0 -100.00% RECOVERED 7,956 22,195 15,000 0 0 0 -100.00% EXPENDITURES OTHER REVENUE 0 0 0 0 0 0 0.00% REVENUES 0 3,046,032 0 0 0 0 0.00% DEBT PROCEEDS 0 3,046,032 0 0 0 0 0.00% Grand Total 18,979,846 21,349,919 19,430,914 19,561,229 19,561,229 19,561,229 0.67% Change FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted from Prior Year DEBT SERVICE 0 249,341 0 498,681 498,681 498,681 0.00% ENGAGEMENT& 4,689,435 5,236,178 6,686,221 6,051,209 6,051,209 6,051,209 -9.50% INNOVATION INVESTMENT& 9,283,207 12,225,539 10,986,105 9,528,067 9,967,970 9,967,970 -9.27% INFRASTRUCTURE POLICY& 775,728 863,080 917,709 911,167 911,167 911,167 -0.71% ADMINISTRATION TRANSFERS OUT 1,000,000 426 0 0 0 0 0.00% Grand Total 15,748,370 18,574,564 18,590,035 16,989,124 17,429,027 17,429,027 -6.25% City of Tigard • Adopted Budget FY 2025-26 • Page 438 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 3,231,481 2,775,359 840,879 2,132,201 2,132,201 2,132,201 153.57% Expenses Total Budget 15,748,365 18,574,559 18,590,035 17,429,028 17,429,028 17,429,028 -6.25% Grand Total 18,979,846 21,349,919 19,430,914 19,561,229 19,561,229 19,561,229 0.67% City of Tigard • Adopted Budget FY 2025-26 • Page 439 INFORMATION TECH REPLACEMENT The Information Technology Replacement Fund has been established to set aside funds for the replacement of various technology equipment upon which departments rely to serve the community. It is funded through interdepartmental service charges to operating funds/departments based on asset locations and number of employees. Equipment such as desktop and laptop computers, mobile devices, servers, network infrastructure, geographic information system hardware, printers, copiers, and software systems for enterprise (citywide) and department-specific uses are included in the list upon which the departmental service charges are based. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 0 3,183,891 4,372,604 3,013,429 3,013,429 3,013,429 -31.08% BEGINNING FUND 0 3,183,891 4,372,604 3,013,429 3,013,429 3,013,429 -31.08% BALANCE CHARGES FOR 1,211,897 1,768,792 1,802,613 433,666 433,666 433,666 -75.94% SERVICES INTERDEPARTMENTAL 1,211,897 1,768,792 1,802,613 433,666 433,666 433,666 -75.94% SERVICES INVESTMENT EARNINGS 64,764 171,609 101,544 120,537 120,537 120,537 18.70% INTEREST EARNINGS 64,764 171,609 101,544 120,537 120,537 120,537 18.70% TRANSFERS IN 2,028,479 7,848 0 0 0 0 0.00% TRANSFER IN TRANSIENT LODGING 47 58 0 0 0 0 0.00% TRANSFER IN TIGARD 13 16 0 0 0 0 0.00% CET TRANSFER IN FROM 13 17 0 0 0 0 0.00% UNDERGROUND U TRANSFER IN FROM TREE REPLACE 25 32 0 0 0 0 0.00% TRANSFER IN FROM TRANS DEV TAX 191 238 0 0 0 0 0.00% TRANSFER IN FROM 67,890 1,133 0 0 0 0 0.00% PARKS UTILITY TRANSFER IN FROM GENERAL FUND 726,596 0 0 0 0 0 0.00% TRANSFER IN FROM GAS TAX FUND 43,314 0 0 0 0 0 0.00% TRANSFER IN FROM 64 81 0 0 0 0 0.00% CITY GAS TAX TRANSFER IN FROM 38,454 0 0 0 0 0 0.00% BUILDING FUND TRANSFER FROM WATER SDC FUND 0 507 0 0 0 0 0.00% TRANSFER FROM WATER FUND 88,851 2,737 0 0 0 0 0.00% TRANSFER FROM 108 136 0 0 0 0 0.00% TRANS SDC City of Tigard • Adopted Budget FY 2025-26 • Page 440 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year TRANSFER FROM STREET MAINT 2,065 2,585 0 0 0 0 0.00% TRANSFER FROM STORMWATER 38,592 103 0 0 0 0 0.00% TRANSFER FROM SANITARY SEWER 22,204 140 0 0 0 0 0.00% TRANSFER FROM ELECTRICAL INSP 52 65 0 0 0 0 0.00% TRANSFER FROM 1,000,000 0 0 0 0 0 0.00% CENTRAL SERVICES OTHER REVENUE 0 56 0 0 0 0 0.00% RECOVERED 0 56 0 0 0 0 0.00% EXPENDITURES Grand Total 3,305,140 5,132,195 6,276,761 3,567,632 3,567,632 3,567,632 -43.16% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 157,993 30,000 30,000 30,000 -81.01% INVESTMENT& INFRASTRUCTURE 121,249 759,591 3,329,930 309,005 309,005 309,005 -90.72% Grand Total 121,249 759,591 3,487,923 339,005 339,005 339,005 -90.28% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 3,183,891 4,372,604 2,788,838 3,228,627 3,228,627 3,228,627 15.77% Expenses Total Budget 121,249 759,591 3,487,923 339,005 339,005 339,005 -90.28% Grand Total 3,305,140 5,132,195 6,276,761 3,567,632 3,567,632 3,567,632 -43.16% City of Tigard • Adopted Budget FY 2025-26 • Page 441 FACILITIES REPLACEMENT FUND The Facilities Replacement Fund has been established to set aside funds for significant repair or replacement of various tenant improvements to City facilities such as heating/ventilation/air conditioning (HVAC) systems, roof, carpet, paint and shell protection of facilities (e.g., doors, windows, siding). It is funded through interdepartmental service charges to operating funds/departments based on their exclusive use (e.g., Library) or allocation based on square footage use within jointly used facilities (e.g., City Hall). Replacement of the facilities themselves is not funded through this fund. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 0 4,520,663 5,992,085 4,893,529 4,893,529 4,893,529 -18.33% BEGINNING FUND 0 4,520,663 5,992,085 4,893,529 4,893,529 4,893,529 -18.33% BALANCE CHARGES FOR SERVICES 323,760 1,322,896 1,120,282 1,414,215 1,414,215 1,414,215 26.24% INTERDEPARTMENTAL 323,760 1,322,896 1,120,282 1,414,215 1,414,215 1,414,215 26.24% SERVICES INVESTMENT EARNINGS 100,498 237,927 236,414 195,741 195,741 195,741 -17.20% INTEREST EARNINGS 100,498 237,927 236,414 195,741 195,741 195,741 -17.20% TRANSFERS IN 4,096,405 0 0 0 0 0 0.00% TRANSFER IN FROM 286,667 0 0 0 0 0 0.00% PARKS UTILITY TRANSFER IN FROM 2,781,877 0 0 0 0 0 0.00% GENERAL FUND TRANSFER IN FROM 27,861 0 0 0 0 0 0.00% BUILDING FUND TRANSFER FROM 1,000,000 0 0 0 0 0 0.00% FLEET/PROP MGMT Grand Total 4,520,663 6,081,486 7,348,781 6,503,485 6,503,485 6,503,485 -11.50% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 227,760 0 0 0 -100.00% INVESTMENT& 0 89,401 1,658,600 550,000 550,000 550,000 -66.84% INFRASTRUCTURE TRANSFERS OUT 0 0 619,000 1,099,000 1,099,000 1,099,000 77.54% Grand Total 0 89,401 2,505,360 1,649,000 1,649,000 1,649,000 -34.18% FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 4,520,663 5,992,085 4,843,421 4,854,485 4,854,485 4,854,485 0.23% Expenses Total Budget 0 89,401 2,505,360 1,649,000 1,649,000 1,649,000 -34.18% City of Tigard • Adopted Budget FY 2025-26 • Page 442 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Grand Total 4,520,663 6,081,486 7,348,781 6,503,485 6,503,485 6,503,485 -11.50% City of Tigard • Adopted Budget FY 2025-26 • Page 443 PUBLIC WORKS ADMIN FUND The Public Works Administration Fund was established during the FY 2018-19 budget to track the revenues and expenditures of the central administrative functions of the Public Works Department. The resources for this fund come from interdepartmental charges to other city funds such as Gas Tax, Parks Utility, Water, Sewer, and Stormwater. These charges are allocated to departments through an approved indirect cost plan. These allocations are based on anticipated uses or benefits that are provided to other Public Works divisions. FY2025 FY2023 FY2024 Change from Revised Proposed Approved Adopted Actual Actual Budget Prior Year CHARGES FOR SERVICES 2,697,877 2,059,798 2,688,775 2,915,977 2,915,977 2,915,977 8.45% INTERDEPARTMENTAL 2,697,877 2,059,798 2,688,775 2,915,977 2,915,977 2,915,977 8.45% SERVICES BEGIN FUND BALANCE 953,543 1,192,419 486,598 506,337 506,337 506,337 4.06% BEGINNING FUND 953,543 1,192,419 486,598 506,337 506,337 506,337 4.06% BALANCE TRANSFERS IN 58,306 29,295 0 0 0 0 0.00% TRANSFER IN FROM 36,953 29,295 0 0 0 0 0.00% GENERAL FUND TRANSFER FROM 21,353 0 0 0 0 0 0.00% STREET MAINT INVESTMENT EARNINGS 37,230 46,028 11,790 0 0 0 -100.00% INTEREST EARNINGS 37,230 46,028 11,790 0 0 0 -100.00% INTERGOVERNMENTAL 1,500 8,756 0 0 0 0 0.00% GRANTS-OTHER 1,500 0 0 0 0 0 0.00% FEDERAL GRANTS 0 8,756 0 0 0 0 0.00% OTHER REVENUE 1,332 1,935 1,000 0 0 0 -100.00% RECOVERED 1,332 1,935 1,000 0 0 0 -100.00% EXPENDITURES LICENSES&PERMITS 300 6,720 1,000 0 0 0 -100.00% ROW LICENSE FEE 300 6,720 1,000 0 0 0 -100.00% Grand Total 3,750,088 3,344,952 3,189,163 3,422,314 3,422,314 3,422,314 7.31% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year INVESTMENT& 2,557,668 2,858,353 2,980,002 2,915,977 2,915,977 2,915,977 -2.15% INFRASTRUCTURE TRANSFERS OUT 0 0 916 0 0 0 -100.00% Grand Total 2,557,668 2,858,353 2,980,918 2,915,977 2,915,977 2,915,977 -2.18% City of Tigard • Adopted Budget FY 2025-26 • Page 444 FY23 Actual FY24 Actual FY2025 Proposed Approved Adopted Change from Revised Prior Year Reserve for Future 1,192,419 486,598 208,245 506,337 506,337 506,337 143.14% Expenses Total Budget 2,557,668 2,858,354 2,980,918 2,915,977 2,915,977 2,915,977 -2.18% Grand Total 3,750,088 3,344,952 3,189,163 3,422,314 3,422,314 3,422,314 7.31% City of Tigard • Adopted Budget FY 2025-26 • Page 445 PUBLIC WORKS ENGINEERING FUND The Public Works Engineering Fund was established during the FY 2018-19 budget to track the revenues and expenditures of the Engineering Division of the Public Works Department. The resources for this fund come from three main sources: reimbursements from funds used for capital projects contained in the city's Capital Improvement Plan (CIP); reimbursements from the funds used for system infrastructure work; and fees paid by developers to review development plans. These resources fund the work of the Engineering Division. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 4,396,914 5,478,548 5,632,983 6,021,857 6,021,857 6,021,857 6.90% BEGINNING FUND 4,396,914 5,478,548 5,632,983 6,021,857 6,021,857 6,021,857 6.90% BALANCE CHARGES FOR 3,164,862 4,143,700 4,543,418 4,541,878 4,541,878 4,541,878 -0.03% SERVICES INTERDEPARTMENTAL SERVICES 3,162,162 4,143,700 4,539,418 4,541,878 4,541,878 4,541,878 0.05% MISCELLANEOUS 2,700 0 4,000 0 0 0 -100.00% FEES AND CHARGES LICENSES&PERMITS 1,056,846 1,946,407 770,200 1,100,000 1,100,000 1,100,000 42.82% ENGINEERING PUBLIC 913,565 1,744,873 600,000 1,000,000 1,000,000 1,000,000 66.67% IMPROVEMENT EROSION CTRL 122,096 190,884 150,000 100,000 100,000 100,000 -33.33% INSPECT-ENGNRG ADDRESS FEE 20,985 10,325 20,000 0 0 0 -100.00% ENCROACHMENT PERMIT FEE 200 325 200 0 0 0 -100.00% TRANSFERS IN 472,588 525,805 0 0 0 0 0.00% TRANSFER IN FROM GAS TAX FUND 340,400 398,219 0 0 0 0 0.00% TRANSFER IN FROM GENERAL FUND 94,653 2,696 0 0 0 0 0.00% TRANSFER FROM 37,535 21,356 0 0 0 0 0.00% PARKS SDC FUND TRANSFER FROM WATER FUND 0 85,087 0 0 0 0 0.00% TRANSFER FROM STORMWATER 0 14,056 0 0 0 0 0.00% TRANSFER FROM 0 4,392 0 0 0 0 0.00% SANITARY SEWER INVESTMENT EARNINGS 153,482 269,704 65,117 240,874 240,874 240,874 269.91% INTEREST EARNINGS 153,482 269,704 65,117 240,874 240,874 240,874 269.91% OTHER REVENUE 3,614 1,912 5,000 2,500 2,500 2,500 -50.00% OTHER REVENUE 2,160 0 0 0 0 0 0.00% RECOVERED 1,454 1,912 5,000 2,500 2,500 2,500 -50.00% EXPENDITURES INTERGOVERNMENTAL 0 0 0 0 0 0 0.00% City of Tigard • Adopted Budget FY 2025-26 • Page 446 FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year INTERGOVERNMENTAL 0 0 0 0 0 0 0.00% REVENUE Grand Total 9,248,307 12,366,076 11,016,718 11,907,109 11,907,109 11,907,109 8.08% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year INVESTMENT& 3,769,759 4,232,441 5,546,642 5,885,252 5,885,252 5,885,252 6.10% INFRASTRUCTURE TRANSFERS OUT 0 2,500,654 3,204 0 0 0 -100.00% Grand Total 3,769,759 6,733,095 5,549,846 5,885,252 5,885,252 5,885,252 6.04% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 5,478,548 5,632,983 5,466,873 6,021,857 6,021,857 6,021,857 10.15% Expenses Total Budget 3,769,759 6,733,093 5,549,845 5,885,252 5,885,252 5,885,252 6.04% Grand Total 9,248,307 12,366,076 11,016,718 11,907,109 11,907,109 11,907,109 8.08% City of Tigard • Adopted Budget FY 2025-26 • Page 447 FLEET/FACILITIES FUND The Fleet/Facilities Fund tracks the revenues and expenditures of the Fleet Maintenance Division and Property Management Division. The resources for this fund are largely interdepartmental charges to other city funds that are based on a cost allocation plan. The cost allocation plan is based on anticipated use of benefits that are provided to other city departments or divisions. FY2025 FY2023 FY2024 Change from Actual Actual Revised Proposed Approved Adopted Prior Year Budget CHARGES FOR SERVICES 3,066,967 2,372,540 3,247,559 3,441,365 3,441,365 3,441,365 5.97% INTERDEPARTMENTAL 3,066,967 2,372,540 3,247,559 3,441,365 3,441,365 3,441,365 5.97% SERVICES BEGIN FUND BALANCE 2,037,951 1,378,336 813,966 828,169 828,169 828,169 1.74% BEGINNING FUND 2,037,951 1,378,336 813,966 828,169 828,169 828,169 1.74% BALANCE OTHER REVENUE 76,431 14,427 5,000 0 0 0 -100.00% RECOVERED 76,431 14,427 5,000 0 0 0 -100.00% EXPENDITURES INVESTMENT EARNINGS 48,650 53,627 17,010 32,800 32,800 32,800 92.83% INTEREST EARNINGS 48,650 53,627 17,010 32,800 32,800 32,800 92.83% TRANSFERS IN 0 0 58,596 0 0 0 -100.00% TRANSFER IN FROM 0 0 9,156 0 0 0 -100.00% PARKS UTILITY TRANSFER IN FROM GENERAL FUND 0 0 28,840 0 0 0 -100.00% TRANSFER IN FROM GAS TAX FUND 0 0 5,493 0 0 0 -100.00% TRANSFER IN ENGINEERING FUND 0 0 3,204 0 0 0 -100.00% TRANSFER FROM WATER FUND 0 0 5,036 0 0 0 -100.00% TRANSFER FROM 0 0 5,951 0 0 0 -100.00% STORMWATER TRANSFER FROM PW 0 0 916 0 0 0 -100.00% ADMIN Grand Total 5,229,998 3,818,931 4,142,130 4,302,334 4,302,334 4,302,334 3.87% Change from FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Prior Year INVESTMENT& 2,851,661 3,004,967 3,681,139 3,441,365 3,441,365 3,441,365 -6.51% INFRASTRUCTURE TRANSFERS OUT 1,000,000 0 0 290,000 290,000 290,000 0.00% Grand Total 3,851,661 3,004,967 3,681,139 3,731,365 3,731,365 3,731,365 1.36% City of Tigard • Adopted Budget FY 2025-26 • Page 448 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 1,378,336 813,966 460,995 570,970 570,970 570,970 23.86% Expenses Total Budget 3,851,661 3,004,965 3,681,136 3,731,364 3,731,364 3,731,364 1.36% Grand Total 5,229,998 3,818,931 4,142,130 4,302,334 4,302,334 4,302,334 3.87% City of Tigard • Adopted Budget FY 2025-26 • Page 449 FLEET/VEHICLE REPLACEMENT FUND The Fleet/Vehicle Replacement Fund has been established to set aside funds for the replacement of the City's fleet upon which departments rely to serve the community. It is funded through interdepartmental service charges to operating funds/departments based on asset utilization. Vehicles such as sedans, vans, Police patrol cars/SUVs, light- to heavy-duty trucks, and specialized vehicles (e.g.,vac sewer cleaner) are included in the list upon which the departmental service charges are based. FY2023 FY2024 FY2025 Change Revised Proposed Approved Adopted from Prior Actual Actual Budget Year BEGIN FUND BALANCE 0 7,488,667 8,237,360 8,781,070 8,781,070 8,781,070 6.60% BEGINNING FUND 0 7,488,667 8,237,360 8,781,070 8,781,070 8,781,070 6.60% BALANCE CHARGES FOR 715,119 1,933,066 2,149,987 2,430,030 2,430,030 2,430,030 13.03% SERVICES INTERDEPARTMENTAL 715,119 1,933,066 2,149,987 2,430,030 2,430,030 2,430,030 13.03% SERVICES INVESTMENT EARNINGS 172,370 359,460 318,961 351,242 351,242 351,242 10.12% INTEREST EARNINGS 172,370 359,460 318,961 351,242 351,242 351,242 10.12% OTHER REVENUE 47,962 119,898 30,000 105,000 105,000 105,000 250.00% RECOVERED 47,962 119,898 30,000 105,000 105,000 105,000 250.00% EXPENDITURES TRANSFERS IN 7,325,300 0 0 0 0 0 0.00% TRANSFER IN FROM PARKS UTILITY 554,630 0 0 0 0 0 0.00% TRANSFER IN FROM 2,431,391 0 0 0 0 0 0.00% GENERAL FUND TRANSFER IN FROM GAS TAX FUND 790,100 0 0 0 0 0 0.00% TRANSFER IN FROM BUILDING FUND 209,810 0 0 0 0 0 0.00% TRANSFER FROM 1,503,620 0 0 0 0 0 0.00% WATER FUND TRANSFER FROM 994,865 0 0 0 0 0 0.00% STORMWATER TRANSFER FROM SANITARY SEWER 840,884 0 0 0 0 0 0.00% Grand Total 8,260,751 9,901,091 10,736,308 11,667,342 11,667,342 11,667,342 8.67% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year CONTINGENCY 0 0 217,249 0 0 0 -100.00% INVESTMENT& 772,084 1,663,731 2,172,486 1,402,000 1,402,000 1,402,000 -35.47 INFRASTRUCTURE %Grand Total 772,084 1,663,731 2,389,735 1,402,000 1,402,000 1,402,000 -41.33% City of Tigard • Adopted Budget FY 2025-26 • Page 450 FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 7,488,667 8,237,360 8,346,573 10,265,342 10,265,342 10,265,342 22.99% Expenses Total Budget 772,084 1,663,732 2,389,735 1,402,000 1,402,000 1,402,000 -41.33% Grand Total 8,260,751 9,901,091 10,736,308 11,667,342 11,667,342 11,667,342 8.67% City of Tigard • Adopted Budget FY 2025-26 • Page 451 INSURANCE FUND The Insurance Fund is an internal service fund established to track worker's compensation and other insurance related revenues as well as limited expenditures. Expenditures in this fund are for self-insured retentions on losses unfunded by traditional insurance policies, management of insurance/claim activities, and reduction of significant liability exposures. FY2023 FY2024 FY2025 Change Actual Actual Revised Proposed Approved Adopted from Prior Budget Year BEGIN FUND BALANCE 1,474,294 1,602,818 2,139,374 1,840,574 1,840,574 1,840,574 -13.97% BEGINNING FUND 1,474,294 1,602,818 2,139,374 1,840,574 1,840,574 1,840,574 -13.97% BALANCE OTHER REVENUE 85,137 195,092 39,000 100,000 100,000 100,000 156.41% RECOVERED 85,137 195,092 39,000 100,000 100,000 100,000 156.41% EXPENDITURES CHARGES FOR SERVICES 71,201 360,000 0 0 0 0 0.00% INTERDEPARTMENTAL SERVICES 71,201 360,000 0 0 0 0 0.00% INVESTMENT EARNINGS 43,387 90,732 60,000 73,623 73,623 73,623 22.71% INTEREST EARNINGS 43,387 90,732 60,000 73,623 73,623 73,623 22.71% Grand Total 1,674,019 2,248,642 2,238,374 2,014,197 2,014,197 2,014,197 -10.02% FY23 Actual FY24 Actual FY25 Revised Proposed Approved Adopted Change from Prior Year ENGAGEMENT& 71,200 109,268 477,000 477,000 477,000 477,000 0.00% INNOVATION Grand Total 71,200 109,268 477,000 477,000 477,000 477,000 0.00% FY2025 Change from FY23 Actual FY24 Actual Proposed Approved Adopted Revised Prior Year Reserve for Future 1,602,818 2,139,374 1,761,374 1,537,197 1,537,197 1,537,197 -12.73% Expenses Total Budget 71,201 109,268 477,000 477,000 477,000 477,000 0.00% Grand Total 1,674,019 2,248,642 2,238,374 2,014,197 2,014,197 2,014,197 -10.02% City of Tigard • Adopted Budget FY 2025-26 • Page 452 SCHEDULE OF APPROPRIATIONS Budget City Proposed Committee Approved Council Adopted Fund - Program Changes Changes 100 - GENERAL FUND 53,388,788 143,635 53,532,424 0 53,532,424 105 - MAYOR£t COUNCIL 529,290 (17,250) 512,040 0 512,040 200- ENGAGEMENT& INNOVATION 11,025,339 160,885 11,186,224 0 11,186,224 300- INVESTMENT a INFRASTRUCTURE 6,972,235 0 6,972,235 0 6,972,235 400- POLICE 25,803,898 0 25,803,898 0 25,803,898 850- TRANSFERS OUT 7,676,912 0 7,676,912 0 7,676,912 880- CONTINGENCY 1,381,115 0 1,381,115 0 1,381,115 200 - GAS TAX FUND 7,602,287 (465,725) 7,136,562 0 7,136,562 300- INVESTMENT a INFRASTRUCTURE 4,351,287 (465,725) 3,885,562 0 3,885,562 850- TRANSFERS OUT 3,251,000 0 3,251,000 0 3,251,000 205 - CITY GAS TAX FUND 1,766,661 0 1,766,661 0 1,766,661 850- TRANSFERS OUT 1,766,661 0 1,766,661 0 1,766,661 207 - TRANSPORTATION TNC FUND 100,993 0 100,993 0 100,993 850- TRANSFERS OUT 993 0 993 0 993 880- CONTINGENCY 100,000 0 100,000 0 100,000 210 - TRANSIENT LODGING TAX FUND 415,260 95,000 510,260 0 510,260 200- ENGAGEMENT a INNOVATION 49,760 0 49,760 0 49,760 300- INVESTMENT a INFRASTRUCTURE 0 95,000 95,000 0 95,000 850-TRANSFERS OUT 365,500 0 365,500 0 365,500 212 - TIGARD CET FUND 1,265,981 0 1,265,981 0 1,265,981 300- INVESTMENT a INFRASTRUCTURE 1,250,000 0 1,250,000 0 1,250,000 850- TRANSFERS OUT 15,981 0 15,981 0 15,981 220 - ELECTRICAL INSPECTION FUND 265,554 0 265,554 0 265,554 850- TRANSFERS OUT 265,554 0 265,554 0 265,554 230 - BUILDING FUND 4,043,373 0 4,043,373 0 4,043,373 300- INVESTMENT a INFRASTRUCTURE 3,929,347 0 3,929,347 0 3,929,347 880- CONTINGENCY 114,026 0 114,026 0 114,026 240 - CRIMINAL FORFEITURE FUND 701,539 0 701,539 0 701,539 400- POLICE 700,000 0 700,000 0 700,000 850- TRANSFERS OUT 1,539 0 1,539 0 1,539 260 - URBAN FORESTRY FUND 250,933 0 250,933 0 250,933 850- TRANSFERS OUT 250,933 0 250,933 0 250,933 270 - PARK AND RECREATION FUND 6,130,717 (201,059) 5,929,658 0 5,929,658 300- INVESTMENT a INFRASTRUCTURE 5,956,826 (201,059) 5,755,767 0 5,755,767 880- CONTINGENCY 173,891 0 173,891 0 173,891 280 - POLICE LEVY FUND 2,692,117 0 2,692,117 0 2,692,117 400- POLICE 2,621,472 0 2,621,472 0 2,621,472 880- CONTINGENCY 70,645 0 70,645 0 70,645 350 - GO DEBT SERVICE FUND 2,457,929 0 2,457,929 0 2,457,929 700- DEBT SERVICE 2,457,929 0 2,457,929 0 2,457,929 City of Tigard • Adopted Budget FY 2025-26 • Page 453 Budget City Proposed Committee Approved Council Adopted Fund - Program Changes Changes 400 - FACILITIES FUND 9,615,000 0 9,615,000 0 9,615,000 800-CIP 9,615,000 0 9,615,000 0 9,615,000 405 -TRANSPORTATION DEVELOPMENT 2,383,098 0 2,383,098 0 2,383,098 850-TRANSFERS OUT 2,383,098 0 2,383,098 0 2,383,098 411 - UNDERGROUND UTILITY FUND 31,933 0 31,933 0 31,933 850-TRANSFERS OUT 31,933 0 31,933 0 31,933 412 - STREET MAINTENANCE FEE FUND 4,744,227 586,553 5,330,780 0 5,330,780 800-CIP 4,675,000 0 4,675,000 0 4,675,000 850-TRANSFERS OUT 69,227 586,553 655,780 0 655,780 415 - TRANSPORTATION SDC FUND 4,287,899 0 4,287,899 0 4,287,899 850-TRANSFERS OUT 4,287,899 0 4,287,899 0 4,287,899 420 - PARKS CAPITAL FUND 5,296,667 0 5,296,667 0 5,296,667 800-CIP 5,296,667 0 5,296,667 0 5,296,667 425 - PARKS SDC FUND 2,665,076 0 2,665,076 0 2,665,076 850-TRANSFERS OUT 2,665,076 0 2,665,076 0 2,665,076 460 - TRANSPORTATION CIP FUND 16,126,890 0 16,126,890 0 16,126,890 800-CIP 16,126,890 0 16,126,890 0 16,126,890 500 - SANITARY SEWER FUND 8,044,378 (49,600) 7,994,778 0 7,994,778 300- INVESTMENT Et INFRASTRUCTURE 3,384,878 (49,600) 3,335,278 0 3,335,278 800-CIP 702,500 0 702,500 0 702,500 850-TRANSFERS OUT 3,807,000 0 3,807,000 0 3,807,000 880-CONTINGENCY 150,000 0 150,000 0 150,000 510 - STORMWATER FUND 11,748,955 (116,793) 11,632,162 0 11,632,162 300- INVESTMENT& INFRASTRUCTURE 4,132,955 (116,793) 4,016,162 0 4,016,162 800-CIP 6,654,000 0 6,654,000 0 6,654,000 850-TRANSFERS OUT 712,000 0 712,000 0 712,000 880-CONTINGENCY 250,000 0 250,000 0 250,000 530 - WATER FUND 31,601,598 (493,701) 31,107,897 0 31,107,897 300- INVESTMENT a INFRASTRUCTURE 12,425,915 (493,701) 11,932,214 0 11,932,214 850-TRANSFERS OUT 18,445,646 0 18,445,646 0 18,445,646 880-CONTINGENCY 730,037 0 730,037 0 730,037 531 - WATER SDC FUND 5,763,785 0 5,763,785 0 5,763,785 850-TRANSFERS OUT 5,763,785 0 5,763,785 0 5,763,785 532 - WATER CIP FUND 16,370,000 0 16,370,000 0 16,370,000 800-CIP 16,370,000 0 16,370,000 0 16,370,000 533 - WATER DEBT SERVICE FUND 7,207,646 0 7,207,646 0 7,207,646 700- DEBT SERVICE 7,207,646 0 7,207,646 0 7,207,646 600 - CENTRAL SERVICES FUND 17,429,028 0 17,429,028 0 17,429,028 150-CITY RECORDER/RECORDS 526,626 0 526,626 0 526,626 160-CITY ATTORNEY 384,541 0 384,541 0 384,541 200- ENGAGEMENT Et INNOVATION 6,051,209 0 6,051,209 0 6,051,209 300- INVESTMENT a INFRASTRUCTURE 9,967,971 0 9,967,971 0 9,967,971 700- DEBT SERVICE 498,681 0 498,681 0 498,681 605 - INFORMATION TECH REPLACEMEN 339,005 0 339,005 0 339,005 300- INVESTMENT a INFRASTRUCTURE 309,005 0 309,005 0 309,005 880-CONTINGENCY 30,000 0 30,000 0 30,000 City of Tigard • Adopted Budget FY 2025-26 • Page 454 Budget City Fund- Program Proposed Committee Approved Council Adopted Changes Changes 615 - FACILITIES REPLACEMENT FUND 1,649,000 0 1,649,000 0 1,649,000 300- INVESTMENT a INFRASTRUCTURE 550,000 0 550,000 0 550,000 850-TRANSFERS OUT 1,099,000 0 1,099,000 0 1,099,000 630 - PUBLIC WORKS ADMIN FUND 2,915,977 0 2,915,977 0 2,915,977 300- INVESTMENT Et INFRASTRUCTURE 2,915,977 0 2,915,977 0 2,915,977 640 - PUBLIC WORKS ENGINEERING FUN 5,885,252 0 5,885,252 0 5,885,252 300- INVESTMENT a INFRASTRUCTURE 5,885,252 0 5,885,252 0 5,885,252 650 - FLEET/PROPERTY MANAGEMENT I 3,731,364 0 3,731,364 0 3,731,364 300- INVESTMENT Et INFRASTRUCTURE 3,441,364 0 3,441,364 0 3,441,364 850-TRANSFERS OUT 290,000 0 290,000 0 290,000 655 - FLEETNEHICLE REPLACEMENT 1,402,000 0 1,402,000 0 1,402,000 300- INVESTMENT Et INFRASTRUCTURE 1,402,000 0 1,402,000 0 1,402,000 660 - INSURANCE FUND 477,000 0 477,000 0 477,000 200- ENGAGEMENT a INNOVATION 477,000 0 477,000 0 477,000 980 - LIBRARY FUND 220,046 0 220,046 0 220,046 850-TRANSFERS OUT 220,046 0 220,046 0 220,046 241,017,954 (501,690) 240,516,265 - 240,516,265 All Funds 100 - POLICY Et ADMINISTRATION 1,440,457 (17,250) 1,423,207 0 1,423,207 200 - ENGAGEMENT Et INNOVATION 17,603,308 160,885 17,764,193 0 17,764,193 300 - INVESTMENT a INFRASTRUCTURE 66,875,010 (1,231,878) 65,643,133 0 65,643,133 400 - POLICE 29,125,370 0 29,125,370 0 29,125,370 700 - DEBT SERVICE 10,164,256 0 10,164,256 0 10,164,256 800 - CIP 59,440,057 0 59,440,057 0 59,440,057 850 -TRANSFERS OUT 53,369,783 586,553 53,956,336 0 53,956,336 880 - CONTINGENCY 2,999,714 0 2,999,714 0 2,999,714 241,017,954 (501,690) 240,516,266 0 240,516,266 City of Tigard • Adopted Budget FY 2025-26 • Page 455 FINANCIAL POLICIES FINANCIAL POLICIES The City of Tigard has an important responsibility to its citizens to carefully account for public funds, manage municipal finances wisely and plan adequate funding for services and facilities desired and needed by the public. The city has established a formal set of financial policies to ensure that the public's trust is upheld. With these financial policies,the city has established the framework under which it conducts its financial affairs, ensuring that it is, and will continue to be, capable of funding and providing outstanding local government services. The goals of Tigard's financial policies are as follows: • Enhance City Council's policy-making ability by providing accurate information on program and operating costs. • Assist sound management of the city government by providing accurate and timely information on current and anticipated financial conditions. • Provide sound principles to guide important decisions of the council and management that have significant financial impact. • Set forth operational principles which minimize the cost and financial risk of local government consistent with services desired by the public. • Employ revenue policies that prevent undue or unbalanced reliance on any one source, distribute the cost of municipal services fairly and provide adequate funds to operate desired programs. • Provide and maintain essential public facilities, utilities, infrastructure and capital equipment. • Protect and enhance the city's credit rating. • Ensure that all surplus cash is prudently invested in accordance with the investment policy adopted by the council to protect city funds and realize a reasonable rate of return. The city uses the following financial policies to guide its financial affairs: Revenue Policy • Maintain a diversified and stable revenue system to shelter the government from short-term fluctuations in any revenue source. • One-time revenues will be used only for one-time expenditures. The city will avoid using temporary revenues to fund mainstream services. • All revenue forecasts shall be conservative. • Reports comparing actual to budgeted revenues will be prepared by the Finance Department and presented to the City Manager. • All city funds shall be safely invested to provide a sufficient level of liquidity to meet cash flow needs and to provide the maximum yield possible in that order. All idle cash will be continuously invested • The city will maintain an unallocated fund balance or retained earnings equal to or greater than two months of general operating expenditures or expenses. This reserve will be calculated based on the adopted annual operating budget of the city. These funds will be used to avoid cash-flow interruptions, generate interest income, reduce need for short-term borrowing and assist in maintaining an investment grade bond rating capacity. City of Tigard • Adopted Budget FY 2025-26 • Page 456 FINANCIAL POLICIES • The city will also end each fiscal year with an adequate fund balance in the General Fund to provide resources necessary for cash flow from July 1 until property taxes are received in November. Operating Budget Policy • Reports comparing actual to budgeted expenditures will be prepared by the Finance Department and distributed to the City Manager. • Departmental objectives will be integrated into the city's annual budget and monthly departmental reports. • Before the city undertakes any fixed costs agreements, both operating and capital, the implications of such agreements will be fully determined for current and future years. • All non-salary benefits, such as social security, pension and insurance will be estimated and their impact on future budgets assessed annually. • Cost analysis of salary increases will include the effect of such increases on the city's share of related fringe benefits. • The city will annually submit documentation to obtain the Award for Distinguished Budget Presentation from the Government Finance Officers Association (GFOA). Reserve Policy The City Council has adopted the following minimum fund balance reserve policies for its various operating funds: General Fund. The minimum reserve policies are established as follows: Cash Requirement Reserve: A minimum reserve equal to 25% of budgeted annual operating expenditures including operating transfers out in recognition of the receipt of the largest revenue source— property taxes—that are received in December and to mitigate the need to borrow to pay for recurring expenses such as payroll, utilities and other operating costs. Emergency Reserve:A flat amount of$1 million to help the city bridge a revenue slowdown caused by a recession or other unforeseen event. Service Level Reserve:A reserve established to capture annual surpluses (revenues that exceed expenditures) or deficits (where expenditures exceed revenues) that cannot fall below zero. Undesignated Reserve: Excess reserves left over after the minimum reserves are maintained. Internal Service Funds.The minimum reserve policies are established as follows: Central Service Fund:A flat amount of$500,000. PW Admin Fund: A flat amount of$400,000. PW Engineerin Funds: An amount equal to 25%of budgeted annual operating expenditures plus operating transfers out. Fleet/Property Management Fund: A flat amount of$400,000. Information Technology, Facilities and Fleet/Vehicles Replacement Funds:An amount equal to not less than 75% (and not greater than 100%) of the calculated recovered replacement value to date based on the inventory of assets listing upon which replacement charges are based. Insurance Fund:An amount not less than $1 million in recognition of any potential exposure to self-insured loss retention (and not greater than $1.5 million). Capital Improvement Policy City of Tigard • Adopted Budget FY 2025-26 • Page 457 FINANCIAL POLICIES • The city will sustain Systems development charges (SDCs) for the cost of demand-created facilities, improvements or infrastructure, including in-house engineering and design for the following systems: o Transportation—transportation systems o Parks—park and recreation systems o Water—water supply, treatment and distribution systems • Future operating costs associated with new capital improvements will be projected and included in the operating budget forecast. • The city will determine and use the most effective and efficient method for financing all new capital projects. • Capital Project funds dedicated for capital improvements will be segregated in the accounting system and used only for the intended capital purposes. Capital Asset Policy • The city will control capital assets by assigning accountability and responsibility to specific departments. • The city will provide documentation of equipment loss to the insurance companies in the event of losses due to fire or theft. • The city will maintain and provide information such as depreciation and obsolescence needed for city's enterprise funds (Water, Sanitary Sewer and Stormwater). • The city will provide budget information for capital replacements and additions. • The city will maintain inventories of all city equipment to avoid duplication of equipment. • The city will maintain a list of all assets and their values to ensure the capital assets are properly insured. Accounting Policy • The city will maintain high standards of accounting. Accounting principles generally accepted in the United States of America (GAAP) will be used in accordance with the standards developed by the Governmental Accounting Standards Board (GASB) and endorsed by the Government Finance Officers' Association (GFOA). • An independent annual audit will be performed by a public accounting firm, which will issue an official opinion on the annual financial statements and management letter detailing areas to consider for improvement. • Full disclosure will be provided in the financial statements and bond representations. • Financial systems that conform to GAAP and Local Budget Law will be maintained to monitor expenditures and revenues on a monthly basis. • The accounting system will provide monthly information about cash position and investment performance. • The city will annually submit documentation to obtain the Certificate of Achievement for Excellence in Financial Reporting from GFOA. Debt Policy • Capital projects financed through bond proceeds shall be financed for a period not to exceed the useful life of the project. • Long term borrowing will be confined to capital improvements too large to be financed from current revenues. • Issuance of assessment bonds will be pursued to finance local improvement districts approved by City Council. City of Tigard • Adopted Budget FY 2025-26 • Page 458 FINANCIAL POLICIES • Bond anticipation notes will be used as needed to finance construction of local improvements. Single Owner Local Improvement District Policy. Local improvement districts (LIDs) are usually initiated either by the City Council or by written request of the property owners owning at least fifty percent of the property benefited by the local improvement. On occasion, the city receives requests to form a LID in which there would be only one property owner involved. City Council has established a formal policy for single owner LIDs. Following conditions must be met before council will consider allowing the LID to be formed. • The property is zoned and proposed to be used for industrial, commercial or office development. • The applicant demonstrates the "Public Purpose" involved,which may include the creation of jobs in the community. • The applicant demonstrates that the risk to the city government or the general taxpayer is minimized. As a guideline, the City Council will request the following: 1.That the applicant provide an appraisal of the property affected, such appraisal being done by an appraiser acceptable to the City Manager. 2.That the amount to be assessed against the property not exceed 25% of the appraised value of the land only, excluding any improvements to the property. 3. That financial documents be provided as required to the City Manager which can demonstrate that the property owner has the financial ability to pay the assessments levied on the property. INVESTMENT POLICY The following Investment Policies are intended to meet the requirements of ORS 294.035 and to provide the framework within which City of Tigard funds may be invested. Authority The Finance Director shall serve as the investment officer of the city. The investment officer is responsible for ensuring that funds are invested so as to make necessary cash available to meet current obligations and to invest excess cash in accordance with ORS 294.035 through ORS 294.047 and these Investment Policies. The Finance Director may assign the delegation of authority to persons responsible for investment transactions. This person would then act as investment officer with prior approval of the City Manager. Scope These Investment Policies apply to all excess cash related to all activities and funds under the direction of the Tigard City Council. Cash accumulations related to bond proceeds or short-term borrowing is included unless more restrictive state or federal regulations are applicable. Excess cash shall be defined as all liquid assets not necessary to meet current obligations. Deferred Compensation Deferred compensation funds are placed with a third party for investment and are therefore excluded from the restrictions set forth in these guidelines. Objectives The objectives of these policies are to provide for the preservation of city assets, the availability of such assets to meet obligations as they come due, and to provide for a reasonable rate of return on those assets, in that order. Prudent Investor City of Tigard • Adopted Budget FY 2025-26 • Page 459 FINANCIAL POLICIES Investments shall be made under the prudent investor's rule, which states, "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived." Internal Controls The investment officer shall maintain a system of written internal controls, which will be reviewed annually by the independent auditor. Cash Flow Analysis The investment officer shall maintain a historical cash flow record and a cash flow projection, which extends twelve months into the future. The projection shall be reviewed and updated on a regular basis. No fixed maturity securities shall be purchased unless the cash flow projection indicates that the funds invested will not be required until the maturity date of the investment. Bond Proceeds Surplus funds resulting from debt issuance shall be considered as a separate portfolio and shall not be restricted by the maturity and instrument diversification section of these policies. Such funds may be invested for periods exceeding 18 months and up to 60 months. Such maturities shall coincide with the projected cash flow needs resulting from the projected construction schedule. Diversification The investment officer will diversify the general portfolio to avoid unreasonable risks within the following parameters: • Maturity Diversification Investment maturities shall be scheduled to coincide with projected cash flow needs. Thirty percent of the portfolio will mature in less than 90 days. No investments will be made for a period to exceed 18 months unless: This investment policy has been submitted to the Oregon Short Term Fund Board (OSTF) for comment prior to being approved by council and complies with the requirements of ORS 294.135. In this case, the maximum maturity shall be defined in policy. If the funds are being accumulated for a specific purpose, including future construction projects, and upon approval of the council, the maximum maturity date matches the anticipated use of the funds (ORS 294.135(1) (b)). If this investment policy has been submitted for review by the OSTF Board as specified above and in accordance with ORS 294.135(1)(a), debt service reserves may be invested to mature not longer than five years. Otherwise, debt service reserves shall not be invested to a maturity date exceeding one year as specified under ORS 294.135(3). The investment officer may make investments having maturity longer than 18 months, but not more than 36 months, with the exception of bond proceeds. The city's investment portfolio shall not contain more than 20% of the total dollar value of its investments with maturities between 18 months and 36 months. • Instrument Diversification Certificates of Deposit 25% maximum Corporate Indebtedness 35% maximum Bankers Acceptance 50% maximum City of Tigard • Adopted Budget FY 2025-26 • Page 460 FINANCIAL POLICIES Treasury/Agency Securities 90% maximum Local Government Investment Pool 100% maximum Demand Deposits 10% maximum Lawfully issued Debt 25% maximum (Obligations of the States of Oregon, Washington, Idaho and California and political subdivisions of those states) • Institution Diversification Bank liabilities with any one qualified financial institution shall not exceed 20 percent of the portfolio. Bank liabilities of any one qualified financial institution shall not exceed one percent of the institution's total assets. Investment in Corporate Indebtedness shall not exceed 5 percent of the portfolio in any one Oregon corporate entity meeting the rating requirements of P-2/A-2 or better, or 5 percent of the portfolio in any one corporate entity outside the State of Oregon (ORS 294.035 section C). For purposes of these guidelines, the state local government investment pool (LGIP) shall be considered to have a one-day liquidity. Selection of Investment Instruments Investments shall be made by the investment officer through the exercise of his/her judgment after requesting quotes from financial institutions. Selections will be made to provide the highest rate of return within the parameters of these policies. Qualified Institutions The investment officer shall maintain a list of all authorized institutions that are approved for investment purposes. The investment officer will request, analyze and keep on file periodic financial statements and related information to satisfy himself/herself as to the creditworthiness of each institution on the approved list. Reporting The investment officer shall prepare an investment activity report at the end of each month for review by the City Manager. Amendments These investment policies may be amended at the request of the investment officer, the City Manager, or members of City Council. Such amendments shall be approved by the City Council in the same manner as the investment policies. Authorized Investment Instruments The investment officer shall invest the money of the city only in qualifying investments according to guidelines in ORS 294.035. These investments include: • Demand deposits with approved institutions. • Deposits in the Oregon Local Government Investment Pool. • Certificates of Deposit with Oregon banks. • Banker's acceptances. • Qualifying corporate indebtedness not to exceed 5%of the portfolio on any one corporation. • Lawfully issued debt obligations of the United States and obligation guaranteed by the United States,the agencies of the United States or enterprises sponsored by the United States government, not to exceed 40% City of Tigard • Adopted Budget FY 2025-26 • Page 461 FINANCIAL POLICIES of the portfolio on any one government sponsored enterprise • Lawfully issued debt obligations of the States of Oregon, Washington, Idaho and California and political subdivisions of those states. Safekeeping A third-party custodian, as evidenced by safekeeping receipts, will hold securities (excluding funds invested in the state local government investment pool (LGIP), bank deposits, and Certificates of Deposits). Other Policy Considerations Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy. At maturity or liquidation, such monies shall be reinvested only as provided by this policy. City of Tigard • Adopted Budget FY 2025-26 • Page 462 GLOSSARY OF BUDGET RELATED TERMS Accrual:Accumulation of something is, in finance, the adding together of interest or different investments over a period of time. Adopted Budget:The budget amended and approved by the Budget Committee becomes the adopted budget after City Council takes action on it. The adopted budget becomes effective July 1. Ad Valorem Tax:A tax based on value, such as a property tax. Appropriations: Legal authorization granted by the City Council to spend public funds. Appropriations within each program may not be exceeded. Approved Budget: The proposed budget as amended and approved by the Budget Committee and recommended to the City Council for adoption is referred to as the Approved Budget. ARPA:Abbreviation for American Rescue Plan Act (signed March 11, 2021),which provided emergency grants, lending, and investment to aid public health and economic recovery from the COVID-19 pandemic. Assets: Property owned by the city, which has monetary value. Balanced Budget:A budget is "balanced"when total resources (beginning fund balance plus current revenues plus transfers-in) equals total requirements (expenditures plus contingency plus transfers-out plus ending fund balance) for each fund. Bancroft: Section of Oregon Law that allows benefited property owners within an LID to pay their assessments in installments. This is made possible by the sale of long term "Bancroft" bonds, proceeds of which are used to pay LID costs. Principal and interest on Bancroft bonds are paid by assessments received from property owners within an LID, though these bonds also carry the full faith and credit guarantee of the city. Bond:A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Bond Anticipation Note (BAN): BANs are a form of short-term borrowing in anticipation of a future sale of long- term bonds. BANs are used frequently to finance construction of local improvement district improvements and are retired by eventual sale of Bancroft bonds or collection of special assessments from benefited property owners. Budget:A plan of financial operation embodying an estimate of adopted resources and expenditures for a given year. The budget is the legal spending limit for city activities. Budget Message: Opening section of the budget which provides the City Council and public with a general summary of the most important aspects of the budget, changes from current and previous fiscal years and views and recommendations of the City Manager. Capital Improvement Plan (CIP): Expenditures which result in the acquisition of land, improvements to existing facilities and construction of streets, sewers, storm drains, park facilities and other public facilities. Capital Outlays: Expenditures equal to or greater than $5,000, for equipment,vehicles or machinery that results in the acquisition or addition to fixed assets. City of Tigard • Adopted Budget FY 2025-26 • Page 463 Clean Water Services (CWS): Clean Water Services owns and operates all major sewage treatment plants within Washington County. CWS establishes sewer rates and contracts with most cities to collect monthly charges from residents and perform most sewer maintenance and repair within city limits. Contingency:Appropriation established in certain funds for the funding of unforeseen events. Contingency may be appropriated for a specific purpose by the City Council by approval of a resolution. Debt Service: Interest and principal on outstanding bonds due and payable during the fiscal year. DEIB:Abbreviation for Diversity, Equity& Inclusion for Belonging.The DEIB division supports the city's commitment to inclusion by working effectively to remove barriers that exist due to systemic discrimination. Employee Benefits: Benefits include social security, retirement, group health, dental and life insurance, workers' compensation and disability insurance. Enterprise Funds: Governmental activities that can be operated most like a commercial business are referred to as enterprise activities and are accounted for in enterprise funds. Tigard's enterprise activities include sewer, Stormwater and water utilities. Expenditures are matched with revenue from service charges to ensure the program is self-supporting. Expenditure:Actual payment made by city check or wire transfer for services or goods received or obligations extinguished. Fees: General term used for any charge levied by local government in connection with providing a service, permitting an activity or imposing a fine or penalty. Major types of fees include building permits, business and non-business taxes, fines and user charges. Fiscal Year: Period used for accounting year. The City of Tigard has a fiscal year of July 1 through the following June 30. Franchise: A special privilege granted by a government, permitting the continued use of public property, such as city streets, and usually involving the elements of monopoly and regulation. FTE:Abbreviation for Full Time Equivalent. Staffing levels are measured in FTEs to give a consistent comparison from year to year. In most cases, an FTE is one full time position filled for the entire year. However, in some instances an FTE may consist of several part time positions. Fund:A fiscal and accounting unit with a self-balancing set of accounts in which cash and other financial resources, liabilities, equities and changes therein are recorded to carry on specific activities and/or objectives. Fund Balance:Amount left over after expenditures are subtracted from resources. Each fund begins and ends each fiscal year with a positive or negative fund balance. General Fund:The primary discretionary fund of the city,which accounts for general-purpose revenues (such as property tax) and general-purpose operations. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. Governmental Accounting Standards Board (GASB): Independent, private-sector organization that establishes accounting and financial reporting standards for US state and local governments that follow GAAP. Government Finance Officers Association (GFOA): Represents federal, state/ provincial, and local finance officials throughout the United States and Canada. GFOA supports best practices, codes of ethics, and award programs that recognize excellence in government finance. Intergovernmental Revenues: Revenue from other governments, primarily Federal and State grants and State shared revenues, also payments from other local governments. Local Improvement District (LID):An LID is an entity formed by a group of property owners or the city to construct public improvements (such as streets, sewers, storm drains, streetlights, etc.) to benefit properties. Costs of such improvements are then assessed among benefited properties. Measure 5:A constitutional limit on property tax rates passed by voters in the State of Oregon in November 1990. Measure 47: A Constitutional limit on individual property tax collections approved by voters in November 1996. City of Tigard • Adopted Budget FY 2025-26 • Page 464 Measure 50: Passed by voters in May 1997, this legislatively referred measure repealed Measure 47, and significantly reduced future property taxes. Metro: Metro is responsible for regional transportation and land use planning. It also manages the Oregon Zoo, the Oregon Convention Center, the Portland Center for the Performing Arts, and the Exposition Center. Metro is also responsible for regional solid waste disposal. Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds, property taxes and/or special assessments) are recognized when they become both measurable and available to finance expenditures of the current period. Object Classification: Indicates type of expenditure being made, i.e., personal services, materials and services, capital outlay, etc. Operating Budget:The portion of the budget that includes appropriations for direct services to the public including wages and benefits, materials and services and capital outlay. Excluded from the operating budget are capital improvement projects, debt service requirements, transfers, contingency and reserves. ODOT:the Oregon Department of Transportation. Permanent Tax Rate: The dollar-per-thousand figure used to calculate property tax revenues. Under Measure 50, all tax bases in Oregon were converted to a permanent tax rate. This rate, when applied to assessed value of property within a jurisdiction, produces the property tax revenues used to support general city operations. Tigard's Permanent Tax Rate is $2.5131 per $1,000. Personal Services: Compensation to city employees in the form of salaries, wages and employee benefits. Program Budget:A budget wherein expenditures are based primarily on programs of work and secondarily on character, classification, and performance. Programs within the City of Tigard's adopted budget include Community Services, Public Works, Community Development, and Policy&Administration. Proposed Budget: City budget developed by the City Manager and submitted to the Budget Committee for their deliberation. Proprietary Fund: In governmental accounting, is a business-like fund of a state or local government. Reserved Fund Balance: Those portions of fund balance that are not appropriable for expenditure or that are legally segregated for a specific future use. SDC: Abbreviation for systems development charges. SDCs are paid by developers and builders to fund expansion of infrastructure necessary due to increased usage. Such charges are collected for sewers, storm drains, streets, parks and schools. Special Assessment: A charge made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. Special Revenue Fund:A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Tax Base: Oregon law used to allow cities within the State, with voter approval, to establish a dollar amount of property tax that may be levied on property within the city. Once established, a tax base was allowed to increase by 6% each year without further voter approval. All tax bases in the State were eliminated by Measure 50 and replaced with permanent tax rates. Tax Increment Financing: Financing secured by the anticipated incremental increase in tax revenues, resulting from the redevelopment of an area. TIF:Abbreviation for Traffic Impact Fee. These are revenues from a County-instituted fee on development. It was approved by voters in 1989. Funds are used for highway and transit capital improvements, which provide additional capacity to major transportation systems and recovery of costs of administering the program. The city collects this fee inside its boundaries. City of Tigard • Adopted Budget FY 2025-26 • Page 465 Town Center Development Agency:The Urban Renewal Agency approved by the voters in May 2006. The TCDA is comprised of members of the City Council as its governing body. Urban Renewal District: In May of 2006, Tigard voters approved the formation of an Urban Renewal District encompassing the downtown and surrounding areas. With the formation of this district, future increases in property tax revenues from property within the district, called tax increment, will provide an important source of funding for a number of needed capital projects. Urban Service Area: The area of unincorporated Washington County within the City of Tigard's area of interest, but outside Tigard city limits. The city and the county entered into an agreement in which the city provided development services to the area. Tigard collected all fees and charges from such development and used the funds to pay for the related costs of that service. In FY 2006-07, the city and county terminated the contract, and the city no longer provides services to this area. WCCLS: Abbreviation for Washington County Cooperative Library Services.All libraries within Washington County are partially funded through a county-wide serial levy. Funds are distributed twice each fiscal year in accordance with a formula that considers circulation, open hours, and collection development. City of Tigard • Adopted Budget FY 2025-26 • Page 466 ADVISORY COMMITTEES Audit Committee Council Liaison: Council President Wolf I Alternate, Councilor Shaw Team Liaison: Keith McClung,Assistant Finance Director 1503-718-2624 I keith.mcclung@tigard-or.gov On October 16, 2018 Council considered an amendment to the charge of the Audit Committee to include performance audit oversight. Resolution No. 18-46 was approved.The Committee consists of five voting members (one voting member is the Council Liaison) and one alternate (non-voting member) appointed by the City Council Name Term End Date Fiona Howell-Earle—Chair 12/2027 Bryon Scott 12/2027 Kelli Pement 12/2026 Nicci Walker 12/2027 Vacant—Alternate 12/2025 City of Tigard • Adopted Budget FY 2025-26 • Page 467 ADVISORY COMMITTEES Budget Committee Council Liaison: Full Council is part of membership Team Liaison: Eric Kang, Finance Director 1503-718-2776 I eric.kang@tigard-or.gov Kalena Plath, Budget Manager 1503-718-2621 I kalena.plath@tigard-or.gov The Budget Committee reviews the proposed budget from the City Manager with resident committee members. There are approximately six meetings throughout the year, with the majority of those in late April/May. Name Term End Date Kelli Pement—Chair 12/2026 Gregory Brown—Secretary 12/2025 Ethan Postrel 12/2027 Aaron McCool 12/2026 Felipe Aguilar 12/2027 Lauren Poling 12/2027 William Lewis 12/2026 Vacant—Alternate 12/2025 City of Tigard • Adopted Budget FY 2025-26 • Page 468 ADVISORY COMMITTEES Committee for Community Engagement Council Liaison: Councilor Robbins I Alternate, Councilor Shaw Team Liaison: Nicole Hendrix 1503-718-2416 I nicoleh@tigard-or.gov CCE's goal is to inspire active two-way community engagement, broad participation of diverse community members, and encourages shared responsibility to improve our community. Name Term End Date Kristi Allen 12/2025 Marinda Bottesi 12/2026 Stacey Ghoddusi 12/2027 Stephanie Godfrey 12/2028 Alireza Haddadi—Vice Chair 12/2026 Jeremy Hajdu-Paulen 12/2027 Israel Jacquez 12/2025 Caitlin Johnson—Chair 12/2025 Shaila Kotadia 12/2025 Rafael Palacios 12/2026 Christina Putterman 12/2028 Connie Ramaekers 12/2025 Rachel Roundy 12/2027 Maria Rue 12/2026 Vacant 12/2027 City of Tigard • Adopted Budget FY 2025-26 • Page 469 ADVISORY COMMITTEES Library Board Council Liaison: Councilor Ghoddusi I Alternate, Councilor Robbins Team Liaison: Halsted Bernard, Library Director 1503-718-2501 I halstedb@tigard-or.gov The Board advises the Council on library policies, budget, facilities, and other needs of the community to provide quality library services. Name Term End Date Helen Allen 12/2028 Mary Bogert 12/2025 Candice Coleman 12/2025 Lili Diaz 12/2027 Pam Michael 12/2028 Kate Ristau -Chair 12/2028 Jenny Stoffel-Vice Chair 12/2028 Jessica Lin—Alternate 12/2028 Vacant—Alternate N/A City of Tigard • Adopted Budget FY 2025-26 • Page 470 ADVISORY COMMITTEES Park& Recreation Advisory Board Council Liaison: Councilor Ghoddusi I Alternate, Councilor Hu Team Liaison: Rick Gruen, Parks & Infrastructure Manager 1503-718-2583 I rickg@tigard-or.gov Board advises and advocates for park and recreation opportunities for a growing Tigard. Seven people appointed by the City Council, not more than two of whom may be non-residents of the city. Name Term End Date Skip Haak 12/2028 Ellen Brown—Chair 12/2026 Jim Essenberg 12/2025 Natalie Newgard—Vice Chair 12/2025 Joleine Sigler 12/2025 Ken Barker 12/2027 Denise Stephens 12/2028 Veronica Johnson—Alternate 12/2028 Candi Cornils—Alternate 12/2028 City of Tigard • Adopted Budget FY 2025-26 • Page 471 ADVISORY COMMITTEES Planning Commission Council Liaison: Councilor Schlack I Alternate, Councilor Wolf Team Liaison: Sambo Kirkman, Community Development Director 1503-718-2443 I sambo.kirkman@tigard-or.gov Assists the Council to develop, maintain, update, and implement the city's Comprehensive Plan, formulate the Capital Improvement Program, review&take action on development projects and code provisions. Name Term End Date Cristina Bowerman 12/2026 George Brandt 12/2025 Bijeta Choudhury 12/2027 Nathan Jackson— President 12/2026 Ahsha Miranda—Vice President 12/2026 Dan Murphy 12/2027 Elizabeth Sprague—Alternate 12/2026 Craig Shuck 12/2025 Keshavan (K7) Tiruvallur 12/2026 April Sabbe 12/2029 City of Tigard • Adopted Budget FY 2025-26 • Page 472 ADVISORY COMMITTEES Tigard Transportation Advisory Committee Council Liaison: Councilor Shaw I Alternate, Councilor Schlack Team Liaisons:Tiffany Gehrke, Principal Transportation Planner 1503-718-2457 I Tiffany.Gehrke@tigard-or.gov Provides a venue for resident involvement opportunities in transportation matters and increased community awareness of transportation issues that affect the city. Name Term End Date Maxine Chaney 12/2024 Laura Crawford 12/2025 Alan Eckert 12/2025 Carl Fisher 12/2024 Ruth Harshfield 12/2024 Michael Hendrickson—Chair 12/2024 Richard Keast 12/2025 Derek Lawson 12/2025 Shawne Martinez 12/2024 Jane Honeyman—Alternate 12/2025 Jim Schiffer—Alternate 12/2025 David Fischer—Vice Chair 12/2026 Barrett Johnson 12/2026 City of Tigard • Adopted Budget FY 2025-26 • Page 473 ADVISORY COMMITTEES Tigard Youth Advisory Council Council Liaison:Youth City Councilor Shriya Myneni Team Liaison:Alex Richardson, Management Analyst 1503-288-6653 I alex.richardson@tigard-or.gov A youth volunteer group whose mission is to empower, improve, and connect the lives of Tigard youth. Students participating in this group will be involved in the community, helping the youth in Tigard. Res 14-40. Name Term End Date Madi Vogel— President 12/2025 Chloe Wilson—Vice President 12/2025 Kailani Rue 12/2025 Chelsy Vicente Xiloj 12/2025 Scarlett Vincente Xiloj 12/2025 Ayla Leniger 12/2025 Sam Laubach 12/2025 Kim Vargas 12/2025 Samantha Jensen 12/2025 Faith Ly 12/2025 City of Tigard • Adopted Budget FY 2025-26 • Page 474 ADVISORY COMMITTEES Town Center Advisory Commission Council Liaison: Councilor Hu I Alternate, Councilor Schlack Team Liaisons: Sean Farrelly, Redevelopment Manager 1503-718-2420 I sean@tigard-or.gov The purpose of the Town Center Advisory Commission (TCAC) is to make recommendations on Tax Increment Financing (TIF) District policy, budget and implementation to improve Tigard's TIF districts. Name Term End Date Alvin Bautista 12/2025 Sarah Serata 12/2027 John Goodhouse—Alternate 12/2026 Chris Sjolin 12/2026 Sarah Ericksen 12/2027 Elise Shearer 12/2025 Gabriel Velasquez 12/2027 JoJo Keating 12/2026 Karen Marrello 12/2026 Robert Tomasovic 12/2025 Patty Lofgren 12/2026 Arlie Peyton 12/2027 Vacant—Alternate 12/2026 City of Tigard • Adopted Budget FY 2025-26 • Page 475 ADVISORY COMMITTEES Water Advisory Board Council Liaison: Councilor Robbins I Alternate Councilor Ghoddusi Team Liaison: Brian Rager, Public Works Director 1503-718-2595 I brianr@tigard-or.gov Resolution 19-07 established the WAB to continue working with Durham and Tigard Water District as good stewards of a fully integrated water supply system so that all current and future water system users in the Tigard Water Service Area receive a high-quality, economical water supply. Name Term End Date Michael Brewin 12/2028 Joshua Drake 12/2028 Elaine Elliott 12/2027 Chuck Van Meter 12/2024 Jeff Moeggenberg 12/2024 Ken Henschel —Vice Chair 12/2028 Marie Walkiewicz—Chair 12/2027 City of Tigard • Adopted Budget FY 2025-26 • Page 476 11111111 A t. 11.1111k 0 .t. 1k2.!.-. • CITY OF . '10'.. eTigard ,,,,...-„.....„,,,......:: . ..,4, .„ . •k„,..,•,,t • ,..,,7 -A• . ;,, r 1 , , , 1 , , / ,..,'‘, .A-44 ,, ,Y01440, \ ; 10 I - P -.. & i; - . r,, -4...,,,.,_... , 13125 SW Hall Blvd. • Tigard,OR 97223 www.tigard-or.gov ,/, . //' i.. I c• . ' ' 6,4.<.• ,,'' ,,.‘i- A'.,,,. --,, . .:,i :.-4 4"---. • .4 ' m tar 1: T'' ,-.t, 1. s',1 1 ,..00ilIllgIIIIIIIIIIIIIIIII4 , !, • ---4 )" • ...,, ..__ 11110........, •'. •• „,,: .'..•),,:,c,._ , :164,: .4. e.:,., ... -410111111111111111114'' , •:,„ ..• rt ' ......,,, * ' #fr , .'-:t\1 - /I - 1-rn ii)s,. a. . . - --,0 4 • , . 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