HomeMy WebLinkAboutReg 2024-11-04 Item 6B.1 / 7B.1 - Handout Distributed at Meeting - 2025-2026 Biennial Budget: Updated Development Process PresentationNovember 4, 2024 - City Council
Meeting- Budget Public Hearing
CITY OF TUKWILA 2025-26
DEVELOPMENT PROCESS
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The City of opportunity, the community of choice.
Council Budget Process: Meetings/Topics to
Date
• October 7 - Mayor Budget Presentation, discussion of revenues
and expenses, balancing & non -General Fund operating budgets.
• October 14-General Fund department presentations, Council
budget Q&A.
• October 21 -General Fund department presentations concluded,
Council budget Q&A.
• October 28 -Assumptions, trade-offs, six -year forecast, property
tax presentation, Public Hearing on property tax, Council budget
Q&A.
City of Tukwila 2025-26 Budget Development 2
Council Budget Process: Today's Schedule
• November 4:
• Work Session:
• Six -Year CIP
• Council Deliberations & Discussion on Trade-offs
• Regular Meeting:
• Public Hearing: 2025/2026 Biennial Budget, Capital Improvement Program, and
2023/2024 Budget Amendment
• Consideration of 2025/2026 Budget & CIP Ordinances, 2023/2024 Budget
Amendment Ordinance
• 2025 Levy Ordinances
City of Tukwila 2025-26 Budget Development 3
Council Budget Process: Upcoming Schedule
• November 18:
• Work Session:
• Council questions/discussion/deliberations
• Puget Sound Fire Q&A with Chief Carson
• Regular Meeting:
• 2nd Public Hearing on 2025/2026 Budget
• Final Fee Recommendations (part 2)
• Budget Ordinance
• Levy Ordinance (if forwarded from November 4th meeting)
• Note: State law requires the City's property tax levy for 2025
collections be filed with the County Assessor by November 30th.
City of Tukwila 2025-26 Budget Development 4
Council Budget Process: Upcoming Schedule
• November25:
• Special Meeting:
• Resolution adopting the consolidated fee schedule
• Ordinance adopting the 2025/2026 Biennial Budget
• Resolution adopting the Financial Planning Model and six -year CIP
• Ordinance amending the 2023/2024 Biennial Budget
• Note: State law requires the City to adopt a budget for the next
year's operations by December 31 st.
City of Tukwila 2025-26 Budget Development 5
25/26 Budget — GF Revenue by Type
General Fund Revenues
2024
Adopted
2025
Proposed
2026
Proposed
Taxes
56, 404, 000
51, 976, 379
53, 854, 765
Licenses & Permits
5,088,743
5,430,700
5,541,455
Intergovernmental
7,432,484
5,313,474
5,232,020
Charges for Services
2,841,121
2,612,121
2,461,020
Miscellaneous
2,165, 495
1,448,363
1,428,954
I n d i rect Al to ca ti o n
2,963,517
3,111, 694
3,267,278
Transfers In
1,787,849
1,494,619
1,419,637
Land Sale
4,700,000
5,000,000
Total GF Revenue
78,683,209
76, 087,350
78,205,129
Section 2, page 12
City of Tukwila 2025-26 Budget Development 6
25/26 Biennium Budget
Transfers In
1.9%
Indirect Allocation
4.1%
Miscellaneous
1.9%
Charges for
Services
3.3%
Intergovernmental
5.8%
Licenses & Permits
7.1%
Section 2, page 12
Land
Sales
5.3%
GF Revenue by Type
Taxes
68.6%
City of Tukwila 2025-26 Budget Development 7
25/26 Budget — GF Tax Revenue by Type
General Fund Taxes
2024
Adopted
2025
Proposed
2026
Proposed
Property Tax
18,124,000
11,999,227
12,215,213
Sales & Use Tax
22, 655, 000
24, 446, 986
25, 538, 915
Utility Tax (Private)
4,300,000
4,493,702
4,702,390
Utility T a x (Internal)
2,784,300
3,167, 729
3,364,735
Gambling & excise tax
4,665,700
416091500
4,724,500
Admissions tax
875,000
859,235
885,012
B&O Tax
3,000,000
2,400,000
2,424,000
Total Tax
56,404,000
51,976,379
53,854,765
Section 2, page 13
City of Tukwila 2025-26 Budget Development 8
25/26 Biennium Budget — GF Tax Revenue by Type
Gambling & Excise Tax, 8.9%
Utility Tax (Internal)
6.1%
Utility Tax
(Private)
8.6%
Section 2, page 14
Property Tax
23.1%
Sales & Use Tax
47.E
B&O Tax
4.6%
Admissions Tax
1.7%
City of Tukwila 2025-26 Budget Development 9
25/26 Budget — GF Expense by Department
DEPARTM ENT
2024 Adopted 2025 Proposed 2026 Proposed
City Council
$ 393,067 $ 400,093 $ 431,254
Mayor's Office
2,828,050 9,577,599 9,830,590
Administrative Services
5,621,624 -
Finance Department
4,625,307
4,343,230
4,429,561
Parks & Recreation Department
5,808,439
6,769,151
7,050,622
Community Development
5,063,237
5,732,921
5,978,627
Municipal Court
1,859,399
2,264,525
2,378,206
Police Department
23,790,337
28,354,527
29,600,130
Fire Department
15,605,441
1,398,192
1,410,125
Public Works Dept
8,002,142
9,738,964
10,205,851
Non -Departmental
1,362,046
2,362,046
Total Department Expenditures
$ 73,597,044
$ 69,941,248
$ 73,677,013
Transfers
$ 5,865,345
$ 4,663,479
$ 4,486,797
Total Expenditures
$ 79,462,388
$ 74,604,727
$ 78,163,810
Section 2,page 20
City of Tukwila 2025-26 Budget Development 10
GF Expense by Department
Transfers Out
Community
Development
8%
Non Departmental
25.4
Section 2, page 21
Public Works
I3%
Police
38%
25/26 Biennium
Mayor's Office
�3%
Finance
6%
Parks & Recreation
City Council
G. 5%
Court
3%
City of Tukwila 2025-26 Budget Development 11
2025/2026 Biennial Budget By Fund Type
Fund
2025
Beginning
Fund Balance
25/26
Resources
25/26
Expenditures
2026
Ending
Fund Balance
Total General & Contingency
$ 22,869,030
$ 154,763,118
$ 152,768,537
$ 24,863,611
Total Special Revenue Funds
Total Debt Service Funds
Total Capital Projects Funds
3,715,432
1,792,449
13,071,740
2,141,700
2,423,822
3,433,310
20,045,650
20,409,850
1,428,249
38,597,866
40,801,129
10,868,477
Total Enterprise Funds
27,375,924
82,520,931
96,054,457
13,842,398
Total Internal Service Funds
5,239,005
30,384,352
25,766,819
9,856,538
Total Fiduciary Funds
1,722,466
310,000
164,000
1,868,466
TOTAL BUDGET
$75,786,047
$ 328,763,617
$ 338,388,614
$66,161,050
Section 1, pages 4 & 5
City of Tukwila 2025-26 Budget Development 12
2025 - 2026 Biennium Staffing Summary
DEPARTMENT / FUND
City Council
Current
Proposed
Proposed
Change
2024-2025
Change
2025-2026
2024
2025
2026
8
8
8
0
0
Mayor's Office
29.29
29.29
29.29
0
0
Lodging Tax Fund
0.25
0.25
0.25
0
0
Finance Department
15
15
15
0
0
Parks & Recreation
24.5
25.75
25.75
1.25
0
Community Development
28.75
28.75
28.75
0
0
Municipal Court
11.9
11.9
11.9
0
0
Police Department
98
100
100
2
0
Fire
0
0
0
0
0
Public Works
28
29.75
29.75
1.75
0
Water Fund
7.98
8.56
8.56
0.58
0
Sewer Fund
8.49
5.87
5.87
-2.62
0
Surface Water Fund
15.49
18.28
18.28
2.79
0
Fleet Fund
5
5
5
0
0
Arterial Streets Fund
4.6
6.1
5.5
1.5
-0.6
Golf Course Fund
10.75
10.75
10.75
0
0
TOTAL
296
303.25
302.65
7.25
-0.6
New table
City of Tukwila 2025-26 Budget Development
13
Wrap Up/Q&A
City of Tukwila 2025-26 Budget Development 14