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Home My WebLink AboutSpecial 2025-11-10 Item 2B - Ordinance - 2025-2026 Mid-Biennium Budget AmendmentCOUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's revieav Council revieav 10/6/2025 AB 10/20/2025 AB 11/03/2025 AB 11/10/2025 AB ITEM INFORMATION ITEM No. Spec 2.B. STAFF SPONSOR: AARON BEMILLER ORIGINAL AGENDA DATE: 10/6/25 AGENDA ITEM TITLE 2026 Mid -Biennium Update CATEGORY ® Discussion Mtg Date 10/6/25 ❑ Motion Mtg Date ❑ Resolution Mtg Date ® Ordinance Mtg Date 11/10/25 ❑ Bid Award Mtg Date ® Public Hearing Mtg Date 10/20 & 11 ❑ Other /3 Mtg Date SPONSOR ❑ Council ® Mayor ❑ Admin Svcs ❑ DCD ❑ Finance ❑ Fire ❑ P&R ❑ Police ❑ PIV SPONSOR'S SUMMARY Adjusts the adopted 2026 budget for changes to the assumptions established in 2024 and used to create the 2026 budget. These include items such as CPI/COLA, PERS rates, medical rates, etc. It also allows for the inclusion of business decisions made in 2025 which affect 2026. REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ Community Svcs/Safety ® Finance & Governance ❑ Planning & Community Dev. ❑ LTAC DATE: 10/27/25 ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm. COMMITTEE CHAIR: Papyan RECOMMENDATIONS: SPONSOR/ADMIN. Mayor's Office / Finance COMMIYIEE Discussion only COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 10/6/25 Discussion at 10/6 Regular Meeting 10/20/25 Public Hearing & Discussion at 10/20 Regular Meeting 11/03/25 Forwarded to next Special Meeting MTG. DATE ATTACHMENTS 10/20/25 Informational Memorandum & PowerPoint Draft Ordinance Informational Memorandum 11/03/25 Change Tracker & Council Questions (revised after 10/27 FIN Committee) Draft Ordinance Minutes from the 10/27 Finance & Governance Committee Meeting 11/10/25 Draft Ordinance 115 NOTE: Track changes denotes revisions made in alignment with information presented at the November 3, 2025 Regular meeting. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NOS. 2749 AND 2772, WHICH ADOPTED AND AMENDED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2025-2026 BIENNIUM, TO ADOPT AN AMENDED MID -BIENNIUM BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on November 25, 2024, the City Council adopted Ordinance No. 2749, which adopted a mid -biennium budget amendment, in accordance with RCW 35A.34.130; and WHEREAS, a mid -biennium budget amendment was presented to the City Council in a timely manner for their review, in accordance with RCW 35A.34.130; and WHEREAS, on October 20, 2025 and November 3, 2025, following required public notification, the City Council conducted public hearings on the proposed mid -biennium budget amendment; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinances Amended. Tukwila Ordinance Nos. 2749 and are hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2026 Mid -Biennium Adjustment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.130. Section 2. Purpose. The purpose of the 2026 Mid -Biennium budget adjustment is to correct the 2026 budget for known changes to rates and/or budget decisions made in 2025, which affect the 2026 budget. Section 3. 2026 Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations by fund for 2026 are as follows: 2025 Legislation: 2026 Mid -Biennium Budget Amdt Version: 11/5/25 Staff: A. BeMiller Page 1 of 6 116 Fund 2026 Estimated Beginning Fund Balance* Proposed Revenues Proposed Expenditures 2026 Estimated Ending Fund Balance Fund 000 - General 21,907,434 78,322,596 77,768,407 22,461,623 7, 47606 77,99 6107 22,366, a 17'. Fund 105 - Contingency 7,603,807 120,000 - 7,723,807 Fund 101 - Hotel/Motel Tax 4,126,727 1,047,750 1,644,765 3,529,712 Fund 103 - Residential Streets 2,212,057 4,869,000 4,953,000 2,128,057 Fund 104 - Bridges & Arterial Streets 9,973,264 11, 042, 001 10, 537,131 10, 478,134 Fund 109 - Drug Seizure 337,070 98,100 73,000 362,170 Funds 2XX-LTGO Debt Service Funds - 4,736,172 4,736,172 - Fund 206 - LID Guarantee 854,009 8,000 - 862,009 Fund 213 - UTGO Bonds 716,609 4,905,000 5,059,475 562,134 Fund 233 - 2013 LID 537,376 453,500 453,000 537,876 Fund 301 - Land Acq, Rec, Park Develop 5,426,691 5,665,690 6,663,000 4,429,381 Fund 302 - Urban Renewal 738,386 - 738,386 - Fund 303 - General Government Imp 142,632 401,000 400,000 143,632 Fund 304 - Fire Improvements - 600,000 600,000 - Fund 305 - Public Safety Plan 1,229,853 1,115,000 1,317,849 1,027,004 Fund 306 - City Facilities 856,836 5,000 825,238 36,598 Fund 401 - Water 2,452,749 10,254,836 11,023,093 1,684,492 Fund 402 - Sewer 12,339,840 13,101,957 15,917,066 9,524,731 Fund 411 - Foster Golf Course 1,940,092 2,787,500 3,287,832 1,439,760 Fund 412 -Surface Water 17,616,451 14,978,410 17,088,102 15,506,759 Fund 501 - Equip Rental & 2025 Legislation: 2026 Mid -Biennium Budget Amdt Version: 11/5/25 Staff: A. BeMiller Page 2 of 6 117 Replacement 1,100,839 6,093,106 4,946,807 2,247,138 Fund 502 - Self -Insured Healthcare Plan 4,003,451 8,346,309 7,031,880 5,317,880 Fund 503 - LEOFF 1 Self -Ins Health Plan 20,991 474,514 599,903 (104,398) Fund 611 - Firemen's Pension 1,868,466 155,000 82,000 1,941,466 Total All Funds Combined 98,005,630 169,580,441 ' 91,839,965 1, 34,11,3 17 2,66176, , _, Section 4. Copies on File. A complete copy of the amended budget for 2025-2026, as adopted, together with a copy of this amending ordinance, shall be kept on file electronically by the City Clerk and accessible from the City's website in accordance with Washington State records retention schedule requirements and City policy, and shall be made available to the public upon request. A copy of the amended budget for 2025-2026, as adopted, together with a copy of this amending ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities in accordance with RCW 35A.34.130. Section 5. Corrections by City Clerk or Code Reviser Authorized. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 6. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 7. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, a Special Meeting thereof this day of , 2025. 2025 Legislation: 2026 Mid -Biennium Budget Amdt Version: 11/5/25 Staff: A. BeMiller [signatures to follow] Page 3 of 6 118 ATTEST/AUTHENTICATED: Andy Youn, CMC, City Clerk Thomas McLeod, Mayor APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attorney Attaclhmeo th Clid -10- „Ik 00c 026 IV0c...II30enn01. a Ad p stmen 2025 Legislation: 2026 Mid -Biennium Budget Amdt Version: 11/5/25 Staff: A. 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