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Home My WebLink AboutCOW 2026-04-27 COMPLETE AGENDA PACKETCITY OF TUKWUUA City Council Committee of the Whole Meeting K4OOdev, April 27'2O28Et7:OOp.Dl. Location: Tukwila City Hall, Council Chambers, 6200 Southcenter Boulevard, Tukwila, WA 98188 Join remotely: 1-253-292-9750, Access Code: 670077847# or click here to join virtualIV AGENDA�. CALL TOORDER/ PLEDGE OF ALLEGIANCE 2. LAND ACKNOWLEDGEMENT The City of Tukwila is located on the ancestral lands of the Coast Sa|k»h people. We acknowledge their continuing connections to |and, waters and culture. We pay our respects totheir elders paat, present and emerging. 3. PUBLIC COMMENTS Those wishing to provide public comments may verbally address the City Council both on -site at Tukwila City Hall orremotely via phone orMicrosoft Teams for uptobminutes for items both onand not onthe meeting agenda. Per the Council Rules of Procedure, the total time for public comment should not generally exceed 30minutes and time may bereduced ho3minutes if there are more than 6speakers. Toprovide comment remotely, please email oityoounoi|(@tukvvi|awa,govwith your name and topic by5:00 PM onthe meeting data. P|oaao clearly indicate that your message iafor public comment during the meeting, and you will receive further instructions. 4. SPECIAL ISSUES @. Comprehensive Plan Amendment Docket Pg.4 b. Resolution Adopting a Fund Balance Policy &ArnendinQ City ofTukwila Pg. 27 Financial Policies C. Request for Additional Employees for Municipal Court Pg.46 d. Resolution Providing nSign Holiday for Temporary 8ignaQmduring the 2O26 Pg.56 World Cup e. Tukwila City ofOpportunity Scholarship Award Recommendations Pg. 59 This agenda is available at www.tukwilawa.qov, and in alternate formats with advance notice for those with disabilities. Tukwila Council meetings are audio/video taped, and available at,,,,,;',vw.tukwilawa.qov If you are in need of translation or interpretation services at a Council meeting, please contact uaat2UG43348UUby12:0Op.m.onthe meeting date. City Council Meeting — C.O.W. Page 2 of 2 April 27, 2026 5. REPORTS 6. MISCELLANEOUS 7. ADJOURNMENT This agenda is available at www.tukwilawa.gov, and in alternate formats with advance notice for those with disabilities. Tukwila Council meetings are audio/video taped, and available at w.tukwilawa.gov If you are in need of translation or interpretation services at a Council meeting, please contact us at 206-433-1800 by 12:00 p.m. on the meeting date. WELCOME TO THE TUKWILA CITY COUNCIL MEETING The Tukwila City Council encourages community participation in the local government process and welcomes attendance and public comment at its meetings. MEETING SCHEDULE Regular Meetings are held at 7:00 p.m. on the 1st and 3rd Mondays of each month. The City Council takes formal action in the form of motions, resolutions and ordinances at Regular Meetings. Committee of the Whole Meetings are held at 7:00 p.m. on the 2nd and 4th Mondays of each month. The City Council considers current issues, discusses policy matters in detail, and coordinates the work of the Council at Committee of the Whole meetings. PUBLIC COMMENTS Members of the public are given the opportunity to address the Council for up to 5 minutes on items both on and not on the meeting agenda during Public Comments. Per the Council Rules of Procedure the total time for public comments should not generally exceed 30 minutes and time may be reduced to 3 minutes each if there are more than 6 speakers. When recognized by the Presiding Officer, please go to the podium if on -site or turn on your microphone if attending virtually and state your name clearly for the record. The City Council appreciates hearing from you but may not respond or answer questions during the meeting; members of the City Council or City staff may follow up with you following the meeting. PUBLIC HEARINGS Public Hearings are required by law before the Council can take action on matters affecting the public interest such as land -use laws, annexations, rezone requests, public safety issues, etc. The City Council Rules of Procedure provide the following guidelines for Public Hearings: 1. City staff will provide a report summarizing and providing context to the issue at hand. 2. City staff shall speak first and be allowed 15 minutes to make a presentation. 3. The applicant is then allowed 15 minutes to make a presentation. 4. Each side is then allowed 5 minutes for rebuttal. 5. After City staff and the applicant have used their speaking time, the Council may ask further clarifying questions of the speakers. 6. Members of the public who wish to address the Council on the hearing topic may speak for 5 minutes each. 7. Speakers are asked to sign in on forms provided by the City Clerk. 8. The Council may ask clarifying questions of speakers and the speakers may respond. 9. Speakers should address their comments to the City Council. 10. If a large number of people wish to speak to the issue, the Council may limit the total amount of comment time dedicated to the Public Hearing. 11. Once the Presiding Officer closes the public hearing, no further comments will be accepted, and the issue is open for Councilmember discussion. 12. Any hearing being held or ordered to be held by the City Council may be continued in the manner as set forth by RCW 42.30.100. For more information about the City Council, including its complete Rules of Procedure, please visit: tt s:// .tu ila aov/e a ents/city-council/ City of Tukwila Thomas McLeod, Mayor Marty Wine, City Administrator AGENDA BILL ITEM NO. 4.A. Agenda Item Sponsor 2026 Comprehensive Plan Docket Items Nora Gierloff, DCD Director Legislative History April 14, 2025 Planning & Community Development Committee April 27, 2026 Committee of the Whole Recommended Motion ❑ Discussion Only ❑x Action Requested CONSENSUS TO forward proposed Comprehensive Plan amendments to the Committee of the Whole for finalizing the 2026 docket. EXECUTIVE SUMMARY Amendments to the comprehensive plan and map are only permitted once per year, except under specific limited circumstances. Due to this, proposed amendments are grouped together for action at the same City Council meeting. The comprehensive plan docket process is an iterative process which includes reviewing a proposed list of possible staff and privately initiated amendments to the comprehensive plan to identify which, if any, should be reviewed this year. Items included in the docket by Committee of the Whole will be forwarded to the Planning Commission for their review and recommendation and return to City Council for final decision or deferral in a fall meeting. DISCUSSION Staff did not receive any private applications for comprehensive plan amendments for the 2026 docket. City staff identified four items to include for consideration as further detailed below. If included in the docket, staff will provide a full analysis of the amendments to the Planning Commission and hold a public hearing. The Planning Commission will provide their recommendations before the items return to City Council for their consideration. Zone Consolidation The City has undertaken several significant rezones and zoning code amendments since 2023 which have modified allowed uses and development standards, while reducing the differentiation between several zoning districts. In part due to changes in state law, as well as elective decisions to create more usable development regulations, these changes have highlighted the opportunity for consolidation of zoning districts which are especially similar to other zoning districts, exist in only very small quantities of land or are not aligned with market and development realities. Staff would like to reevaluate the Office (0), Regional Commercial Mixed Use (RCM), Mixed Use Office (MUO) and Residential Commercial Center (RCC) zoning districts for consideration in consolidation of these zoning districts into existing or new zoning districts. If included in the docket a full proposal, including staff report, would be presented at a Planning Commission public hearing and receive their recommendation before the item returns to City Council. Tree Canopy Targets During the 2024 periodic update of the comprehensive plan numerical values associated with tree canopy coverage goals were inadvertently removed. While general goal language around tree canopy 4 coverage remains in the comprehensive plan, staff believes there is value in reinserting numerical values, updated by generalized use or zoning district, within the plan. Tree Canopy Goals (Goal 4.13) are proposed to be carried forward unchanged from the previous Comprehensive Plan. These goals were established after a robust public involvement process, including the convening of a Tree Committee comprised of a diverse group of stakeholders. Approximately 50% of Tukwila is impervious surface; tree canopy acts as crucial natural infrastructure, providing valuable citywide benefits such as reducing storm water loads on city infrastructure and improving water quality, fighting inequitable urban heating and air pollution, increasing aesthetics and wellness, habitat benefits and enhancing recreation. In summer 2026, staff will receive an updated tree canopy assessment, after which progress will be analyzed and next -steps identified; in coordination with Public Works, this process will also inform potential pathways for developing a ROW canopy goal. GOAL 4.13 Overall City-wide tree canopy increased to a total of 29% by 2034. Canopy cover in individual zoning categories increased by 2034 as listed below:* • Light Industrial zones: 3% increase from 20%, to achieve 23% cover • Heavy Industrial zones: 1% increase from 9%, to achieve 10% cover • Tukwila Urban Center and Tukwila South: 5% increase from 13%, to achieve 18% cover • Office and Commercial: 3% increase from 29%, to achieve 32% cover • Parks: 5% increase from 38%, to achieve 43% cover • Public Rights -of -Way: Increase canopy coverage through street tree planting. • Specific canopy goal to be established based on future assessment. No net loss of canopy cover in individual zoning categories, as listed below: • Low -Density Residential: Maintain current City-wide canopy coverage of 47% • Medium- and High -Density Residential: Maintain current City-wide coverage of 40%* *Zoning districts will be updated to reflect recent zoning changes. If included as part of the docket staff will work to reintegrate tree canopy goal values into the comprehensive plan and return the item to the City Council with a Planning Commission recommendation. Housing policy alignment with King County Countywide Planning Policies The 2024 periodic update was the first to include review of city comprehensive plans by King County staff. This review focused primarily on meeting required housing policies in the King County Countywide Planning Policies. The County will also be conducting annual and five-year reviews to measure housing growth progress and ensure consistency with housing policy language. During the review process staff addressed many of the County concerns about inconsistent policy language and the plan was approved by King County. However, staff was not able to address all inconsistencies with countywide policies and proposes to revisit housing policy language in this year's update. A copy of the final review from the King County Affordable Housing Committee is included as an attachment. If included as part of the docket staff will work to rectify items identified in the County's review and create new policy language to fill deficiencies, to be reviewed by the Planning Commission and https://tukwilawa.sharepoint.com/sites/clerksintranet/Council Agenda Items/04-13 PCD Committee/Comp Plan Docket/4-13-26_PCD_DocketMemo (1).docx 5 subsequently returned to City Council. Please note, some items identified in the review have been subsequently rectified by separate code amendments. Parks, Recreation and Open Space Plan Coordination The Parks and Recreation Department is currently updating their Parks, Recreation and Open Space (PROS) plan with anticipation of adoption later in 2026. In the 2024 periodic update of the comprehensive plan the Parks, Recreation and Open Space (PROS) Element was largely guided by the current PROS plan. In order ensure alignment with any changes to the PROS plan, staff proposes incorporating any major changes from the update to the PROS plan into the associated element. ATTACHMENTS • Presentation • AHC Review Letter • Minutes from 04/13 Planning & Community Development Committee Meeting 6 Comprehensive Plan Amendment Docket Planning & Community Development Committee April 13, 2026 Comprehensive Plan Amendment Process • The Comprehensive Plan can only be updated once per year, except for specific limited circumstances (RCW 36.70A1130(2)) • These amendments require significant staff analysis, noticing and Planning Commission time before being considered by City Council Comprehensive Plan Amendment Docket Planning £t Community Development Com April 13, 2026 ttee Docketing Process • The docketing process allows the City Council an opportunity to provide a preliminary decision on whether to advance potential comprehensive plan amendment topics • This "yea" or "nay" vote on a topic sets the final docket of amendments for consideration and gives staff direction on how to proceed Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 2026 Docket • No private applications for comprehensive plan amendments were received • Staff identified four proposed amendments for the docket Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 Item 1: Zone Consolidation • Recent updates to zone standards have narrowed the difference in both allowed uses and development standards of several zoning districts within Tukwila • Staff proposes exploring consolidation of several zoning districts which are currently very similar in allowances to other zoning districts, limited in overall acreage or otherwise compelling for consolidation Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 tem 1: Zone Consolidation • The following zones are under consideration for consolidation into existing zoning districts • Office (0) • Regional Commercial Mixed Use(RCM) • Residential Commercial Center (RCC) • Mixed Use Offlce (MUO) Zoning Districts and Overlays ,.. --; CR - Community Resident Wigh Density Residential e Office :al Comme.rcieN Mixed.��e nerciaF?Uoht Industrial Industrial Industrial ufacturing industrial Center (Light) Vmcluateia9 Ce Mar tHeatyX S.. Tukw'9a Valley South TUCP - Pa d En: TUC- RC - RginalCente, TUC -CC - Commerrlal Corridor TUC-WP- Workplace TUCTTOP Transit Oriented Development Tuk ele South Overlay CM Urban Renewal Overlay Ezz Manufacturing Ind. Center Overlay Public Recreation Overlay _ y Potential Annexalon Area City of Tukwila Zoning Map Figure 18-10 0.5 1 Mi Comprehensive Plan Amendment Docket Planning Et Community Development Committee Apr=t 13, 2026 Item 2: Tree Canopy Goals • During the 2024 periodic update of the comprehensive plan numerical tree canopy targets previously adopted were inadvertently removed • While general language still exists in the current plan, staff suggests reintegrating numerical values developed by the Tree Committee stakeholder group Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 Item 2: Tree Canopy Goals 2015 comprehensive plan language GOAL 4.13 Overall City-wide tree canopy increased to a totalof2'9% by 2034. Canopy cover in individual zoning categories increased by2034 as listed below:* Light Industrial zones: 3 6 increase from 20%, to achieve 23% cover Heavy industrial zones: 1 % increase from 996, to achieve 1096 cover Tukwila Urban Center and Tukwila South: 5% increase from 13%, to achieve 1846 cover Office and Commercial: 396 increase from 29 96, to achieve 3296 cover Parks: 596 increase from 3896, to achieve 43% cover Public Rights -of -Way: increase canopy coverage through street tree planting. Specific canopy goal to be established based on future assessment. No net loss of canopy cover in individual zoning categories, as listed below: Low -Density Residential: Maintain current City-wide canopy coverage of47% Medium- and High -Density Residential: Maintain current City-wide coverage of 40% • Current comprehensive plan language GOAL EN-ll Overall City tree canopy increased in diversity and total cover, with an increase in the use of native species, by2034, and No Net Loss of canopy cover in individual zoning categories, or environmentally critical areas and open spaces. Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 tem 3: Housing Policy Alignment • King County review of the comprehensive plan identified certain policies that do not comply with certain housing policies within the Countywide Planning Policies • Staff proposes exploring additional policy language or modifications to existing language to comply with Countywide Planning Policies Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 Item 4: PROS Element Update • The Parks and Recreation Department is currently updating the Parks, Recreation and Open Space plan, with the intention to complete the update later in 2026 • Staff proposes to align significant changes in the PROS plan with the PROS element of the comprehensive plan Comprehensive Plan Amendment Docket Planning Et Community Development Committee Apra. 13, 2026 Request • The Planning and Community Development is requested to forward the item to the April 27, 2026 Committee of the Whole • City Council is requested to approve the docket of items for comprehensive plan amendment consideration with any removal of any items they see fit Comprehensive Plan Amendment Docket Planning Et Community Development Committee April 13, 2026 A To r Otis Coiee KING COUNTY GROW-I-F-L MANAGEMENT PLANNING COUNCIL CHAIR Claudia Balducci King County Councilmember VICE C<klAlli Alex Brennan Futurewise Susan Boyd Bellwether Housing Jane Broom Microsoft Philanthropies Kelly Coughlin SnoValley Chamber of Commerce Amy Falcone Kirkland Councilmember, Sound Cities Association Nigel Herbig Kenmore Mayor, Sound Cities Association Thatcher Imboden Sound Transit Ryan Makinster Washington Multi -Family Housing Association Sunaree Marshall On behalf of King County Executive Dow Constantine Ryan Mclrvin Renton Councilmember, Sound Cities Association Cathy Moore City of Seattle Councilmember Teresa Mosqueda King County Councilmember Lynne Robinson Bellevue Mayor, Sound Cities Association Veronica Shakotko Master Builders Association of King and Snohomish Counties Robin Walls King County Housing Authority October 3, 2024 Neil Tabor, AICP Senior Planner City of Tukwila 6200 Southcenter Boulevard Tukwila, WA 98188 Dear Mr. Tabor, Thank you for submitting the City of Tukwila's draft Comprehensive Plan to the Affordable Housing Committee's (AHC) Housing -focused Draft Comprehensive Plan Review Program for review on August 8, 2024. On behalf of the AHC, I am sending you this summary of our review and recommendations. Background The AHC is a subcommittee of the Growth Management Planning Council (GMPC), consisting of representatives of King County and its cities, housing providers, area employers, and others. By direction of the GMPC, the AHC now conducts a housing - focused review of all King County jurisdictions' draft periodic comprehensive plan updates, assessing the draft plans for alignment with the King County Countywide Plannin Policies (CPP) Housing Chapter goals and policies prior to plan adoption. As you know, our county is experiencing a deep and persistent housing shortage. In 2021, the State of Washington adopted House Bill 1220, which amended the Growth Management Act, requiring local governments to plan for and accommodate housing that is affordable to all income levels, including emergency housing. In response to this state mandate and local interest in improving the effectiveness of local housing plans and policies, the AHC led a two-year process to amend the King County CPPs. The result was a significant update to the CPP Housing Chapter, which was recommended by the GMPC, adopted by the King County Council, and ratified by the cities in 2023. The goals of both the statute and this implementation work are to encourage cities and King County to work together to provide a full range of affordable, accessible, healthy, and safe housing choices to every resident in King County. This review is guided by Housing -focused Comprehensive Plan Review Standards, as adopted by GMPC Motion 23-2. In summary, the AHC review seeks to determine whether each jurisdiction's draft plan and submission materials: 1. address all CPP Housing Chapter policies; 2. articulate implementation strategies for relevant CPP Housing Chapter Policies; and 3. lay out meaningful policies that, taken together, support the jurisdiction's ability to equitably meet housing needs. This program is still relatively new and evolving, and your engagement helps the AHC understand how jurisdictions are seeking to address their housing needs while aligning with the recent changes at the state, regional, and county levels. Maiko Winkler -Chin On behalf of Seattle MT8r Bruce Harrell The AHC acknowledges the substantial amount of time and effort that went into Tukwila's draft comprehensive plan. During review, the AHC noted that many of Tukwila's plans, policies, analyses, and implementation strategies align well with CPP Housing Chapter policies. In particular: 1. Tukwila's housing inventory and land capacity analysis provide a solid foundation for the draft plan. The detailed review of existing housing stock, land availability, and potential for future development demonstrates a clear commitment to planning for and accommodating the city's current and future needs, as required by CPPs H-1 and H-11. 2. Tukwila's draft plan prioritizes economic development and job creation, particularly in areas designated for mixed -use and industrial development. The focus on integrating high-tech, office, retail, and residential uses within the Tukwila South Overlay area is a strategic approach to creating a multi -use employment center that can drive economic growth and provide opportunities for residents. This strategy aligns with CPP H-15, which emphasizes the importance of increasing housing choices near major employment centers to improve the jobs -housing balance. Below, the ANC includes recommendations necessary for Tukwila to align with the CPP Housing Chapter policies. Recommendations to Align with the CPP Housing Chapter The AHC recommends Tukwila take the following actions to align its draft comprehensive plan with CPP Housing Chapter goals and policies. 1. Plan for and accommodate housing needs (CPP H-1) Relevant Countywide Planning Policies CPP H-1 requires Tukwila plan for and accommodate its allocated share of countywide future housing needs for moderate-, low-, very low-, and extremely low-income households as well as emergency housing, emergency shelters, and permanent supportive housing. Tukwila's Proposal and AHC Findings Policy H2.2 states that Tukwila will "encourage housing development to all income segments sufficient to meet needs consistent with adopted targets." However, CPP H-1 requires that jurisdictions plan for and accommodate allocated housing needs for moderate-, low-, very low-, and extremely low-income households, as well as emergency housing, emergency shelters, and permanent supportive housing needs. Recommendation 1: To align with CPP H-1, Tukwila should also commit to planning and accommodating moderate-, low-, very low-, and extremely low-income housing needs, not just growth targets, as well as emergency housing, emergency shelters, and permanent supportive housing needs in Policy H2.2. 2 19 2. Identify sufficient capacity of land for emergency housing needs (CPPs H-1 and H-11) Relevant Countywide Planning Policies CPP H-1 requires Tukwila plan for and accommodate 1,748 net new housing units, including 1,242 emergency housing beds. CPP H-11 requires jurisdictions identify sufficient capacity of land for emergency housing. Tukwila's Proposal and AHC Findings The draft plan's Housing Background Report identifies that Tukwila lacks adequate capacity to accommodate its target of emergency shelter and emergency housing. It also identifies intensity of use and spacing requirements that serve as barriers to the development of emergency housing facilities (page 39). Policies and associated implementation strategies in the draft plan address this gap, including a commitment in implementation strategy H2.(4.5).1 to "review and amend regulations and fees for emergency shelters, transitional housing, emergency housing, and permanent supportive housing (STEP Housing) through code amendments and to ensure capacity and feasibility of STEP Housing development." However, Tukwila did not include an emergency housing capacity analysis. Without this analysis, the AHC cannot determine if Tukwila is planning for and accommodating its emergency housing need and has sufficient land capacity to accommodate its emergency housing need allocation, as required by CPP H-11. Recommendation 2: To align with CPPs H-1 and H-11, Tukwila should show sufficien land capacity for its allocated emergency housing needs. Tukwila should follow Washington State Department of Commerce's guidance for completing an emergency' housing land capacity analysis. 3. Prioritize extremely low-income households (CPP H-2) Relevant Countywide Planning Policies CPP H-1 requires that Tukwila plan for and accommodate 1,367 units affordable to households below 30 percent of area median income (AMI). CPP H-2 requires Tukwila to prioritize the need for housing affordable to households less than or equal to 30 percent AMI (extremely low-income). Tukwila's Proposal and AHC Findings The draft plan demonstrates sufficient capacity for 0 to 30 percent of AMI housing needs. However, the AHC is concerned that policies and implementation strategies in the draft plan do not prioritize 0 to 30 percent of AMI housing needs. Specifically, Tukwila indicates that Housing Element policy H2.1 and H2.2 and implementation strategy H2.(1-3).1 address CPP H-2. Policy H2.1 states that Tukwila will encourage production in all neighborhoods of diverse housing types that are appropriate for residents in all stages of life and all household sizes. H2.1. states that Tukwila will encourage development affordable to all income segments sufficient to meet needs consistent with adopted targets. Neither of these policies names housing affordable to 0 to 30 percent of AMI households or demonstrates a clear prioritization of extremely low-income households. Implementation strategy H2.(1-3).1, which commits Tukwila to amend its residential development standards to incentivize broader diversity of housing types, increase incentives for affordable housing, and reduce 20 regulations that increase housing development cost, also does not mention extremely low-income households. Recommendation 3: To align with CPP H-2, Tukwila should explicitly prioritize the needs of extremely low-income households in plan policies and implementation strategies. For examples of strategies Tukwila could use to align with CPP H-2, see CPP Housing Chapter Technical'Appendix.1 4. Complete the housing inventory and analysis (CPP H-3) Relevant Countywide Planning Policies CPP H-3 directs jurisdictions to conduct a housing inventory and analysis to help identify and address the greatest needs as well as summarize the findings in the Housing Element. Tukwila's Proposal and AHC Findings While Tukwila's submission includes many data points and substantive analysis, the AHC could not find specific information required by CPPs H-3(b), (g), (m). This includes: b. the number of existing housing units by condition; g. population age by race/ethnicity; and m. the housing needs of communities experiencing disproportionate harm of housing inequities including Black, Indigenous, and People of Color. This analysis should inform additional comprehensive plan policy responses and strategies. For example, analysis responsive to CPP H-3(m) could help Tukwila further identify and address gaps in existing partnerships, policies, and dedicated resources for eliminating racial and other disparities in access to housing and neighborhoods of choice, as required by CPP H-4 and H-20. Recommendation 4: Tukwila should include all inventory and analysis components as required by CPP H-3 and summarize the findings in the Housing Element. This additional analysis should inform additional comprehensive plan policy responses and strategies. 5. Identify and address gaps in policies to meet the jurisdiction's housing needs (CPPs H-4, H-12, and H-13) Relevant Countywide Planning Policies CPP H-4 requires jurisdictions to evaluate the effectiveness of existing housing policies and strategies to meet the jurisdiction's housing needs and identify gaps in existing partnerships, policies, and dedicated resources for meeting housing needs. CPP H-12 requires jurisdictions to adopt and implement policies that improve the effectiveness of existing housing policies and strategies and address gaps in partnerships, policies, and dedicated resources to meet the jurisdiction's housing needs. CPP H-13 requires jurisdictions to implement strategies to overcome cost barriers to housing affordability. 1 Washington State Department of Commerce (2023 August). Guidance for Updating Your Housing Element. Page 33. [link] 4 21 Tukwila's Proposal and AHC Findings Tukwila's draft Housing Background Report discusses barriers to housing development, specifically housing affordable to incomes below 80 percent of AMI (pp. 36-37). The report also proposes strategies to enable greater affordable housing production, including reducing restrictive development requirements, streamlining development and design review processes, and providing incentives for affordable housing development (pp.37-38). However, this discussion does not outline specific gaps in policy effectiveness, existing partnerships, and dedicated resources, nor specific cost barriers to housing affordability to which outlined strategies are meant to respond. The draft plan also does not commit the City to implementing any strategies identified in the Housing Background Report. Instead, the draft plan generally proposes to "identify and remove excessive regulatory barriers to housing production" (Policy H1.2), "modify residential zoning designations and development standard to align with city goals" (Policy H1.3) and "pursue establishing, or expanding, programs to provide tax incentives for increased housing development" (Policy H3.2). Therefore, the AHC finds that the draft plan does not meaningfully: • evaluate the effectiveness of existing housing policies and strategies to meet the jurisdiction's housing needs and identify gaps in existing partnerships, policies, and dedicated resources to meet housing needs, as required by CPP H-4; • adopt and implement policies that improve the effectiveness of existing housing policies and strategies and address gaps in existing partnerships, policies, and dedicated resources for meeting the jurisdiction's housing needs, as required by CPP H-12; and • implement strategies to overcome cost barriers to housing affordability, as required by CPP H-13. Recommendation 5: To align with CPP H-4, Tukwila should include an analysis that identifies specific gaps in' the effectiveness of existing housing policies and strategies to meet the jurisdiction's housing needs and identify gaps in existing partnerships, policies, and dedicated resources for meeting housing needs. This analysis should inform draft policies and implementation strategies that address CPPs H-12 and H-13. Tukwila should commit to addressing specific gaps in adopted policies and implementation strategies. Tukwila may provide updated implementation strategies to the AHC in 2025. Please see the Washington State Department of Commerce's "Adequate Provisions Checklists" as a guide for how Tukwila could conduct a gap analysis and address gaps in policies and strategies. 6. Prioritize the use of local and regional resources for income -restricted housing (CPP H-14) Relevant Countywide Planning Policies CPP H-14 requires jurisdictions prioritize the use of local and regional resources (e.g. funding, surplus property) for income -restricted housing, particularly extremely low-income households, populations with special needs, and others with disproportionately greater housing needs. 22 Tukwila's Proposal and AHC Findings Tukwila indicated in their submitted completeness checklist and implementation strategies that draft policy H2.2 and implementation strategy H2.(1-3).1 address the requirements of CPP H-14. Draft policy H2.2. states that the City will "encourage housing development affordable to all income segments sufficient to meet needs consistent with adopted targets." Implementation strategy H2.(1- 3).1 commits Tukwila to amend its residential development standards to incentivize broader diversity of housing types, increase incentives for affordable housing, and reduce regulations that increase housing development cost. Neither the policy nor implementation strategy demonstrates an intention to prioritize local or regional resources, such as funding or surplus public land, for income -restricted housing. Policy H2.2 and implementation strategy H2.(1-3).1 also do not mention regional or local resources or refer to extremely low-income households, populations with special needs, or other groups with disproportionately greater housing needs. Recommendation 6: To align with CPP H-14, Tukwila should include a policy and implementation strategy that commits Tukwila to prioritizing available resources for income -restricted housing (e.g. funding, surplus property), particularly extremely low- income households, populations with special needs, and others with disproportionately greater housing needs. For strategies to align with CPP H-14, see the CPP Housing Chapter Technical Appendix? 7. Expand and support the supply of income -restricted housing near high -capacity and frequent transit while mitigating displacement (CPPs H-16, H-17, H-21, and H-23) Relevant Countywide Planning Policies CPP H-16 requires jurisdictions to expand the supply and range of housing types, including affordable units, at densities sufficient to maximize the benefits of transit investments throughout the county. CPP H-17 requires jurisdictions to support development and preservation of income - restricted affordable housing near high -capacity transit. CPP H-21 requires that jurisdictions adopt policies and strategies that promote equitable development and mitigate displacement risk; mitigate displacement that may result from planning efforts, large-scale private investment, and market pressure; and implement anti -displacement policies prior to or concurrent with development capacity increases and public capital investments. CPP H-23 requires that jurisdictions adopt and implement policies that protect housing stability for renter households and expand protections and supports for moderate-, low-, very low-, and extremely low-income renters and renters with disabilities. Tukwila's Proposal and AHC Findings Tukwila's draft plan's future land use map (FLUM) proposes both "High Density Residential" and "Regional Commercial Center" zones —both of which allow for housing types typically affordable to households below 80 percent of AMI—in close proximity to the Tukwila International Boulevard Link light rail station. The FLUM also proposes maintaining high -density residential districts along frequent and high -capacity transit routes, include Metro's RapidRide. The draft plan designates the zone in immediate proximity to the city's Sounder station as a "Tukwila Urban Center - Transit 2 King County Countywide Planning Policies Appendix 4: Housing Technical Appendix, page 92. [link] 6 23 Oriented Development" zone which contains a substantial portion of the city's total capacity for housing types typically affordable to households earning less than or equal to 80 percent of AMI. The AHC commends these efforts to orient future housing development around frequent and high - capacity transit; however, the AHC finds that proposed plan does not meaningfully expand the supply and range of housing types, including affordable units, at densities sufficient to maximize the benefits of these transit investments, particularly light rail and RapidRide, as required by CPP H-16. The plan also does not meaningfully support the development and preservation of income -restricted affordable housing that is within walking distance of these existing high -capacity and frequent transit investments, as required by CPP H-17. Specifically, the draft plan maintains low -density zones within one -quarter and one -half -mile buffers of its existing light rail station, RapidRide stops, and frequent transit stops, particularly along International Boulevard directly south of State Route 518 and west of State Route 599 (Housing Background Report, page 36). Many of these areas are also designated as "qualified census tracts" by the Department of Housing and Urban Development, which are more likely to see federal low- income housing tax credit investment than others (Housing Background Report, page 6). The draft plan also does not commit to adopting any specific incentives for affordable development within zones near transit, despite discussing such incentives in the Housing Background Report (page 37). The AHC recognizes that Tukwila has identified areas nearby International Boulevard as at high risk of potential displacement and that increased development capacity sufficient to maximize nearby transit investments could result in unintended displacement of low-income renters, immigrant households, and communities of color from homes and businesses (Housing Background Report, pp.32-34). However, the AHC considers low-income housing development to be a key anti - displacement strategy. There is also potential for Tukwila to implement new tenant protections and other displacement mitigation and equitable development measures to support potentially impacted communities, in alignment with CPPs H-21 and H-23. Recommendation 7: To align with CPPs H-16 and H-17, Tukwila should amend, edit, or propose new land use and housing element policies and implementation strategies to support the development and preservation of affordable housing near its existing light rail and RapidRide stations. The City should also implement new, higher density zones or overlays and affordable housing incentives that would support the development and preservation of affordable housing near transit. Concurrent with development capacity increases, Tukwila should implement measures that mitigate the involuntary relocation of residents, cultural assets, and businesses from their current locations and promote equitable development in areas at high -risk of displacement, particularly nearby to International Boulevard, in alignment with CPP H-21. Tukwila should also expand renter protections, in alignment with CPP H-23. For strategies to align with CPPs H-21 and H-23, see the CPP Housing Chapter Technical Appendix.3 Conclusion and AHC Resources Thank you again for your submission to the Committee's Housing -focused Draft Comprehensive Plan Review Program. AHC members valued the opportunity to review Tukwila's draft Comprehensive Plan 3 King County Countywide Planning Policies Appendix 4: Housing Technical Appendix, pp. 99-101. [link] 24 and related submission materials. Tukwila's participation in the plan review program is instrumental in the broader work of the Committee to empower local jurisdictions to address the affordable housing crisis in King County. AHC staff are happy to assist Tukwila in addressing these recommendations. For immediate resources and guidance on aligning with the CPP Housing Chapter, refer to the: • Engrossed 2021 Kin County CPPs; • AHC Housing -focused Draft Comprehensive Plan Review Program Guide; and • King County Resources for Documenting the Local History of Racially Exclusive and Discriminatory Land Use and Housing Practices. The AHC would also like to acknowledge that Tukwila may be challenged to address recommendations in this letter before the state -mandated deadline for comprehensive plan adoption of December 31, 2024, and may potentially adopt a comprehensive plan in 2024 that is not in alignment with the CPP Housing Chapter. In that case, the City is encouraged to amend its plan in 2025 to incorporate AHC feedback and bring its plan into alignment with the CPP Housing Chapter policies. If you have questions or need additional information regarding aligning with the CPP Housing Chapter, please contact lead staff for the AHC plan review program, Carson Hartmann, at AHColanreview@kin county. ov or 206-848-0681. Sincerely, az Claudia Balducci Affordable Housing Committee Chair King County Councilmember, District 6 CC Dow Constantine Growth Management Planning Council Chair King County Executive Laura Hodgson Senior Planner Washington State Department of Commerce Plan Review Team Puget Sound Regional Council Plan Review Team King County Affordable Housing Committee 8 25 City of Tukwila City Council Planning & Community Development Committee Meeting Minutes April 13, 2026, 5:30 p.m. - Hybrid Meeting; City Council Conference Room & MS Teams Councilmembers Present: Kate Kruller, Chair; Jo Camacho, Jane Ho Staff Present: Nora Gierloff, Brandon Miles, Neil Tabor, Pete Mayer, Griffin Lerner, Heidi Watters Chair Kruller called the meeting to order at 5:30 p.m. BUSINESS AGENDA A. Lease Agreement: World Cup Viewing Lounge Staff is seeking approval of a no -fee lease agreement for a portion of the old Sears building at Westfield Southcenter for use as a viewing lounge for the 2026 World Cup. Committee Recommendation Unanimous approval. Forward to April 20, 2026 Regular Meeting Consent Agenda. B. 2026 Comprehensive Plan Amendment Docket Staff presented an overview of four potential amendments to the Comprehensive Plan in the areas of zone consolidation, tree canopy targets, housing policy alignment, and PROS plan * alignment. Committee Recommendation Approval to schedule items before the Planning Commission as presented. C. Draft Climate Action Plan & Environment Report Committee members and staff discussed the craft Climate Action Plan and planned future actions including the Tukwila Environment Report, partnership with Partners in Employment on climate outreach, and an invitation to King County staff to discuss effective engagement at the May PCD meeting. Item(s) for follow-up: Provide comprehensive UW student project report. Provide list of previous accomplishments toward climate change actions. Provide next steps on completing the draft Climate Action Plan. Committee Recommendation Discussion only. MISCELLANEOUS The m eting adjourned at 6:38 p.m. Committee Chair Approval 26 City of Tukwila Thomas McLeod, Mayor Marty Wine, City Administrator AGENDA BILL ITEM NO. 4.B. Agenda Item Policies Sponsor Tony Cullerton, Deputy Finance Director Resolutions to Adopt a Fund Balance Policy and Update Financial Legislative History April 13, 2026 Finance & Governance Committee April 27, 2026 Committee of the Whole May 4, 2026 Regular Meeting Recommended Motion ❑ Discussion Only ❑x Action Requested MOVE TO approve resolutions to adopt a Fund Balance Policy and update the existing Financial Policies. EXECUTIVE SUMMARY Staff is recommending a new Fund Balance Policy to clearly explain how the City manages and uses its reserves. This policy builds on what we already do and brings it in line with current standards and best practices. It will make our approach easier to understand and more consistent over time. This Fund Balance Policy will modify the Reserves portion of the Financial Policies which will be subsequently updated. Staff is asking for Council approval to move this item to the April 27 Committee of the Whole meeting for further discussion. DISCUSSION The City of Tukwila has a strong history of managing its finances responsibly and planning for the long term. Its Financial Policies, adopted through Resolution 2014, provide guidance on how the City handles its budget, revenues, expenses, and reserves. These policies also make it clear that the City should maintain enough reserves to keep services running, manage financial risks, and handle unexpected situations. While these policies include some guidance on reserves, that guidance is fairly limited and part of a larger set of financial policies. Over time, the City has seen the need for clearer and more detailed direction on how fund balance should be managed. Creating a separate Fund Balance Policy helps address this by clearly defining reserve targets, fund balance categories, and when reserves can be used. The proposed Fund Balance Policy builds on the existing guidance and aligns with GASB Statement No. 54 and widely accepted public finance practices. It also sets clearer expectations for maintaining reserves, using one-time funds, and increasing balances when needed. Overall, this policy will make the City's financial practices easier to understand, more consistent, and better positioned for long-term stability. ATTACHMENTS • Draft Resolution — Adopting Fund Balance Policy • Draft Resolution — Updating Financial Policies • Minutes from 04/13 Finance & Governance Committee Meeting 27 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE CITY OF TUKWILA FUND BALANCE POLICY WHEREAS, the City Council of the City of Tukwila is committed to maintaining sound financial management practices and ensuring the long-term fiscal stability of the City through responsible stewardship of public resources; and WHEREAS, the City has previously established reserve guidance within its Financial Policies, adopted as Resolution No. 2096 on March 14, 2024, including Section 9, Reserves, which outlined minimum reserve levels and the treatment of certain reserve balances; and WHEREAS, the City Council desires to update and expand these reserve provisions in order to provide a clearer and more comprehensive framework governing fund balance classifications, reserve levels, and the appropriate use of financial reserves; and WHEREAS, the Fund Balance Policy establishes guidelines to support financial resiliency, maintain adequate reserves for economic uncertainty and emergency conditions, and ensure consistent and transparent financial decision making. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Findings Incorporated and Adoption of the Fund Balance Policy. The above "whereas" recitals are adopted as findings in support of this resolution, and the City of Tukwila Fund Balance Policy attached hereto as Exhibit A is adopted. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2026. ATTEST/AUTHENTICATED: 2026 Legislation: Fund Balance Policy Version: 04/06/2026 Staff: T. Cullerton Page 1 of 2 28 Andy Youn-Barnett, CMC, City Clerk Armen Papyan, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Attachment: Exhibit A— City of Tukwila Fund Balance Policy 2026 Legislation: Fund Balance Policy Version: 04/06/2026 Staff: T. Cullerton Page 2 of 2 29 CITY OF TUKWILA FUND BALANCE POLICY Purpose The purpose of the Fund Balance Policy is to establish guidelines for the classification and use of fund balance in accordance with Generally Accepted Accounting Principles (GAAP) and the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 54. This policy is designed to ensure long-term financial stability and sound fiscal management for the City of Tukwila by maintaining adequate fund balance levels and providing a framework for appropriate use. Scope This policy applies to all City funds, where applicable, including the General Fund, Special Revenue Funds, Internal Service Funds, and Enterprise Funds. While this policy is centered on the General Fund, other funds shall maintain balances sufficient to meet their operational needs, consistent with the purpose of each fund. Fund Balance Policy Page 1 of 7 Version: 02/17/2026 30 List of Funds Fund # Funds Type Applicable 000 General Fund General Fund Yes 101 Hotel/Motel Special Revenue Yes 103 Residential Street Special Revenue Yes 104 Bridges and Arterial Street Special Revenue Yes 105 Contingency Special Revenue No 109 Drug Seizure Special Revenue No 200 LTGO Debt Svs Debt Svs No 213 UTGO Bonds Debt Svs No 206 LID Guaranty Debt Svs No 233 2013 LID Debt Svs No 301 Land Acquisition, Rec & Parks Dev Capital Projects No 303 General Governmental Improvements Capital Projects No 304 Fire Improvements Capital Projects No 305 Public Safety Plan Capital Projects No 306 City Facilities Capital Projects No 401 Water Enterprise Yes 402 Sewer Enterprise Yes 411 Foster Golf Course Enterprise Yes 412 Surface Water Enterprise Yes 501 Equipment Rental Internal Svs Yes 502 Self- Insurance Healthcare Plan Fund Internal Svs Yes 503 Insurance - LEOFF 1 Internal Svs Yes 611 Firemen's Pension Fiduciary No 641 Noncity Custodial Fiduciary No Funds Where the Policy Does Not Apply The Fund Balance Policy is not applicable to the City's Contingency Fund, Drug Seizure Fund (100-Series), Debt Service Funds (200-level), Capital Project Funds (300-level), and certain Restricted/Fiduciary Funds (600-level). These funds are excluded because their resources are restricted, externally governed, or tied to fixed financial obligations, such as debt schedules or capital project timelines, and therefore do not accumulate Fund Balance Policy Version: 02/17/2026 Page 2 of 7 31 discretionary operating reserves for which minimum or maximum fund balance targets would apply. The City's Contingency Fund (Special Revenue Fund 105) The Contingency Fund is excluded because its balance is restricted for declared emergencies or extraordinary events and governed through separate statutory and budgetary authority. Drug Seizure Fund (Special Revenue 109) The Drug Seizure Fund is excluded from the Fund Balance Policy because its revenues are legally restricted for law -enforcement purposes and cannot be used for general governmental operations. The balance in this fund is governed by federal and state asset forfeiture laws and is expended based on allowable uses tied to police activities, training, equipment, or community safety initiatives. Because these resources do not function as discretionary operating reserves and their accumulation is driven by external enforcement activity rather than budgetary planning, establishing minimum or maximum fund balance targets is not appropriate. Debt Service Funds (200-Series) Debt Service Funds are legally restricted for the payment of principal and interest on outstanding debt. These funds do not retain ongoing operating reserves and are not intended to accumulate fund balance beyond required annual debt service payments or bond covenant provisions. Minimum or maximum fund balance targets are not relevant for these funds. Capital Project Funds (300-Series) Capital Project Funds account for the financing and construction of capital improvements and are typically funded through restricted revenues or bond proceeds. Fund balances fluctuate based on project timing and do not operate on a cyclical or recurring basis. Because resources in these funds are either restricted or committed for specific capital purposes, they are not intended to support general operating activities and therefore fall outside the scope of fund balance reserve requirements. Fiduciary Funds(600-Series) Fiduciary Funds accumulate funds that are legally restricted or held in a trustee or custodial capacity. These resources cannot be used for general governmental purposes, and their balances are governed by external requirements, or fiduciary standards rather than reserve policy standards. Applying minimum or maximum fund balance targets to these funds would be inappropriate. Fund Balance Policy Page 3 of 7 Version: 02/17/2026 32 Fund Balance Classifications In accordance with GASB Statement No. 54, fund balances will be reported using the following classifications: • Nonspendable Fund Balance — Amounts not in spendable form (e.g., inventory, prepaid items) or legally required to remain intact. • Restricted Fund Balance —Amounts constrained for specific purposes by external parties, constitutional provisions, or enabling legislation, or imposed by law. • Committed Fund Balance — Amounts constrained for specific purposes by formal action of the City Council, the City's highest level of decision -making authority. Such commitments can only be changed or removed by the same type of formal action. • Assigned Fund Balance — Amounts intended to be used for specific purposes but not formally committed. The authority to assign fund balance is delegated by the City Council to the City Administrator and/or Finance Director. Assignments are typically made during the budget process or through administrative action consistent with Council direction. • Unassigned Fund Balance — Represents the residual classification for the General Fund and includes all amounts not contained in other classifications. The General Fund is the only fund that may report a positive unassigned fund balance. Fund balance policy targets are measured against end -of -year balances and are not tied to specific fund balance classifications. Priority of Use When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the City shall apply resources in the following order unless it is determined that it is in the City's best interest to modify the order on a case -by -case basis: 1. Restricted Fund Balance 2. Committed Fund Balance 3. Assigned Fund Balance 4. Unassigned Fund Balance This order of spending ensures that externally imposed restrictions are honored first, followed by Council -directed commitments, management assignments, and finally general resources. Fund Balance Policy Page 4 of 7 Version: 02/17/2026 33 Minimum Fund Balance Requirement At the close of each fiscal year, the City shall maintain an Unassigned Fund Balance in the General Fund equal to no less than 18% of prior year General Fund operating expenditures. This level is consistent with Government Finance Officers Association (GFOA) best practice guidance and is intended to provide adequate resources for cash flow needs, temporary revenue shortfalls, emergency expenditures, and economic downturns or other unforeseen events such as natural disasters. Unassigned Fund Balance may only be used for one-time purposes that do not create ongoing costs or for fiscal emergencies that compromise the City's ability to maintain essential services. A fiscal emergency may include, but is not limited to, catastrophic natural events, a sudden and significant loss of revenue, or other events posing material financial risk to the City. Any use of fund balance that reduces it below the minimum target must be approved by the City Council and include a replenishment plan to restore balances within three fiscal years, with semi-annual progress reporting. Under no circumstances shall Unassigned Fund Balance fall below 10% of prior year's General Fund operating expenditures without a formal Council emergency declaration. Maximum Fund Balance Threshold The City shall maintain an Unassigned Fund Balance in the General Fund not to exceed 25% of prior year's General Fund operating expenditures. The maximum threshold is intended to prevent the accumulation of reserves beyond what is necessary for prudent fiscal management while ensuring financial resources remain actively supporting government services and priorities. If balances exceed the maximum target, the excess should be designated for one-time strategic purposes, unless otherwise identified for a specific use, such as capital improvements, asset replacement, early retirement of outstanding debt, or other non- recurring expenditures. For purposes of calculating minimum and maximum fund balance targets, "operating expenditures" include all General Fund expenditures related to ongoing governmental operations, but exclude capital outlays, transfers to other funds, and debt service expenditures. This ensures that fund balance targets reflect normal operating activities and are not artificially impacted by one-time or non -operating transactions. Use of One -Time Revenues One-time or non -recurring revenues —such as year-end operating surpluses, proceeds from asset sales, legal settlements, or other non -operating revenues shall be used for one-time purposes, including capital investment, technology upgrades, debt reduction, enhancement of reserves, or initial funding for new programs expected to become self- sustaining. One-time revenues shall not be used to support ongoing operating expenditures. Use of these resources shall be aligned with the City's long-term financial planning objectives and communicated as part of the annual budget process. Fund Balance Policy Page 5 of 7 Version: 02/17/2026 34 Applicable Special Revenue Funds Applicable Special Revenue Funds include Hotel/Motel (101), Residential Streets (103), and Bridges and Arterial Streets (104). These funds must maintain positive cash flow and sufficient balances for ongoing operations but are not subject to minimum or maximum fund balance requirements. Proprietary Fund Reserve Treatment (400 & 500-Series) For Proprietary Funds (Enterprise and Internal Service Funds), reserve targets are expressed in terms of Net Position rather than Fund Balance. Because Proprietary Funds are operated in a business -like manner, reserve levels may be established based on factors such as operating expenses, system replacement and renewal needs, and debt service obligations. Reserve levels are intended to support rate stability, ensure the replacement of capital assets, and maintain compliance with applicable legal and regulatory requirements. Replenishment of Fund Balance In the event that the Unassigned Fund Balance is drawn down below the 18% threshold, the City shall develop a restoration plan to rebuild the balance within a reasonable period, not to exceed three fiscal years. Options for replenishment may include: • Expenditure reductions • Revenue enhancements • Collection of one-time revenues The General Fund reserve target is intended to serve as the City's primary fiscal stabilization mechanism for managing revenue volatility and unforeseen financial events. Natural Disasters In the event of a natural disaster, such as an earthquake, flood, windstorm, or other catastrophic event, the City may utilize unassigned fund balance to ensure continuity of essential government operations, protect public health and safety, and expedite recovery efforts. Expenditures may include, but are not limited to, emergency response services, temporary facilities, infrastructure repairs, and other urgent needs directly attributable to the disaster. Use of fund balance for this purpose must be authorized by the City Council and will include a replenishment plan to restore balances to policy levels. The City will also actively pursue available state and federal disaster relief funds, insurance recoveries, and other external resources to minimize reliance on fund balance. Emergency Declaration For the City to use fund balance in response to a natural disaster or similar event, an "emergency" must first be formally declared. An emergency exists when conditions threaten public health or safety, essential government services, or critical infrastructure, and immediate action is needed to protect the community. The declaration may be made by the Mayor or City Council. An emergency declaration provides the basis for accessing Fund Balance Policy Page 6 of 7 Version: 02/17/2026 35 fund balance, outlines the scope of response activities, and authorizes temporary adjustments to normal spending or operational procedures as allowed by law. Capital Reserve Policy The City may establish and maintain reserves within the Proprietary Funds, or other applicable funds to provide for capital replacement, infrastructure improvements, and technology upgrades. These reserves are intended to: • Ensure funding is available for major asset replacement without creating sudden financial stress on the operating budget. • Support the City's long-term capital improvement program (CIP). • Provide a buffer against unexpected capital needs or cost overruns. Reserves may be funded through annual appropriations, one-time revenues, or excess fund balance above policy minimums. Use of capital reserves shall require notification to the City Council at the next reasonable opportunity and must be consistent with adopted capital planning priorities. Roles and Responsibilities • City Council: Approves fund balance commitments, assignments, and policy changes. • City Administrator: Recommends use of fund balance and proposes replenishment strategies. • Finance Director: Monitors fund balance levels, prepares fund balance reports, and advises on compliance with the policy. Monitoring and Reporting Fund balance levels will be monitored throughout the year and reported in the: • Annual Budget Document • Annual Comprehensive Financial Report (ACFR), and mid -year and year-end budget amendment updates to the City Council. Policy Review This policy should be reviewed at least every three years or more frequently, if necessary, due to changes in governmental accounting standards, financial condition, or best practices. Policy Exceptions Any deviations from this policy must be approved by a majority vote of the City Council and should be accompanied by documentation outlining the rationale and any mitigating strategies. Policy Name: Fund Balance Policy Adopted: Last Reviewed: Next Scheduled Review: Fund Balance Policy Page 7 of 7 Version: 02/17/2026 36 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING THE CITY OF TUKWILA FINANCIAL POLICIES AT SECTION 9, RESERVES POLICY; AMENDING RESOLUTION NO. 2096 WHEREAS, the City Council of the City of Tukwila is committed to maintaining sound financial management practices and ensuring the Tong -term fiscal stability of the City through responsible stewardship of public resources; and WHEREAS, on May 20, 2024, the City Council adopted Resolution No. 2096, adopting Financial Policies for the City of Tukwila, which established reserve guidance within Section 9, Reserves; and WHEREAS, the City Council updated and expanded these reserve provisions in order to provide a clearer and more comprehensive framework governing fund balance classifications, reserve levels, and the appropriate use of financial reserves, collectively referred to as the Fund Balance Policy, which were adopted as Resolution No. , on April _, 2026; and WHEREAS, the adoption of a formal Fund Balance Policy will replace and supersede certain reserve provisions contained in the City of Tukwila Financial Policies; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Amending Section 9 of the Financial Policies. The City of Tukwila Financial Policies at Section 9 are hereby amended to remove subsections b, c and e to read as follows: 2026 Legislation: Financial Policies Update Version: 04/06/2026 Staff: T. Cullerton Page 1 of 3 37 Section 9. Reserves (Cross reference: Resolution No. ####) a. Prudent financial management dictates that some portion of funds available to the City be reserved for future use. equal or exceed 18% and the Contingency Fund reserve balance shall equal (906_ significant non operating, non recurring revenues such as real estate sale c. At the close of each fiscal year, the unrestricted balances of the Enterpri �r~oe debt proceeds. d:b.nUse or draw down of minimum balances shall occur only upon recommendation of City Administration and approval by City Council through a resolution. Should use or draw down occur, the City Administration shall establish a plan, no later than the end of the fiscal year following the year of decline, to restore the fund balance to the prescribed minimum level. The plan shall be presented to and approved by the City Council. Contingency Fund. The One time Revenue Reserve shall be credited annually p>®+tom 1 rsoo surplus for the year is sufficient to cover the reserve funding. Use of the reserve shall occur only upon recommendation by City Administration and approval by City Council resolution. The City shall maintain a reserve in each of its self -insured health care funds in an amount equal to 1.5 times, or 150%, of the actuarially determined IBNR (incurred but not reported) balance. Use of the reserve shall occur only upon recommendation by City Administration and approval by City Council resolution. Section 2. Findings Incorporated and Adoption. The above "whereas" recitals are adopted as findings in support of this resolution, and the City of Tukwila Financial Policies attached hereto as Exhibit A are adopted. [signatures to follow] 2026 Legislation: Financial Policies Update Version: 04/06/2026 Staff: T. Cullerton Page 2 of 3 38 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2026. ATTEST/AUTHENTICATED: Andy Youn-Barnett, CMC, City Clerk Armen Papyan, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Attachment: Exhibit A— Updated City of Tukwila Financial Policies 2026 Legislation: Financial Policies Update Version: 04/06/2026 Staff: T. Cullerton Page 3 of 3 39 Financial Policies Section 1. Purpose a. The City of Tukwila is accountable to the public and shall maintain the fiscal integrity of its operating, debt service, and capital budgets while providing an appropriate level of public services within the City's financial capabilities. b. The City's Financial Policies are intended to provide guidelines for the financial planning and internal financial management of the City. Section 2. Budgeting Cross references: TMC Chapter 3.30, Resolution 1951 a. The City of Tukwila shall prepare and adopt a biennial budget in accordance with RCW Chapter 35A.34, and Tukwila Municipal Code (TMC) Chapter 3.30. Fiscal years begin January 1 and end December 31. b. The budget shall be prepared with a priority -based approach that enables resources to be allocated to the programs and services that provide the greatest value to the community. c. The budget must be developed in accordance with the policies and priorities set forth in long-term policy documents including the Equity Policy, Strategic Plan, Comprehensive Plan, City Council and community priorities, and federal and state laws. d. Within each budget cycle, the budget should be structurally balanced, which means that ongoing expenditures shall be provided for by anticipated ongoing revenue and one-time revenue should only be used for one-time expenditures unless explicitly authorized by the City Council. e. The City shall maintain a six -year Capital Improvement Program and update it with each budget cycle to ensure that all costs associated with projects are addressed. f. As part of each biennial budget process, the City shall prepare six -year expenditure and revenue forecasts for the principal operating and capital funds. Revenues will be estimated on a conservative basis. g. The City Council may informally approve mid -year budget amendments by motion prior to the submission of a comprehensive formal budget amendment at the end of the fiscal year. h. The City's employee classification and compensation plan will be maintained in a manner consistent with Council policy, applicable state and federal collective bargaining laws, and valid comparable cities. Section 3. Revenues Cross references: TMC Title 3 a. The City will maintain a diversified and stable revenue system to shelter it from short-term fluctuations. Version: 5/17/2024 40 Page 1 of 5 b. The City shall develop and maintain a Revenue Guide that describes major revenue sources available to the City of Tukwila. c. Revenue sources should be reviewed in off -budget years to account for inflation, to stay in line with market, or to ensure cost recovery at a prescribed level depending on the revenue source. Section 4. Expenditures Cross references: - Purchasing Policy (Resolution No. 2015) - Procurement Card Policy (Resolution No. 1750) - Expense Reimbursement Policy (Resolution No. 1874) a. The City shall maintain expenditure categories according to state statute and administrative regulation known as the State Auditor's Budgeting, Accounting, and Reporting System (BARS). b. Operating expenditures within funds must be supported by the operating revenues generated by that fund. c. Purchasing will be conducted with appropriate internal controls, observe fair and ethical business practices, and use wise and prudent judgement in the expenditure of public funds. Section 5. Grants Cross references: Grant Policy/Procedure in progress a. The City shall, whenever practical and advantageous, pursue grant funding. All potential grants shall be examined carefully for matching requirements, and to determine whether programs must be continued with local resources after grant funds are exhausted. b. Staff shall obtain approval from the appropriate City Council Committee before applying for any grant requiring an unbudgeted or previously unidentified local match, and staff shall obtain City Council approval prior to accepting grant agreements in amounts above the Mayor's signing authority. Section 6. Capital Improvement Program (CIP) a. Transportation improvements will be coordinated with related improvements such as utility, landscaping, sidewalks, etc. b. Whenever feasible, capital improvements shall be coordinated with related improvements of adjacent jurisdictions. c. Capital Improvement Program projects shall, whenever possible, take advantage of grants, loans or other financing external to the City. If the proposed grants or mitigation are either not funded or are reduced, the City Council will reevaluate the respective project on the basis of its value and priority level placement in the Capital Improvement Program. Version: 5/17/2024 Page 2 of 5 41 J. d. General Fund support should not be relied upon for funding capital projects. Grants and/or dedicated and restricted revenue sources should be utilized prior to seeking General Fund support. e. Non -transportation capital projects and improvements should be funded by operating revenues, grants or bonds as determined in the six -year Financial Planning Model. f. Residential streets with safety issues, high traffic volumes, high pedestrian activity and poor roadway conditions will be considered the highest priority projects. g. Residential street designs will follow basic designs for arterials, collectors, and local access streets. Designs to accommodate individual properties shall be avoided. h. Design of connecting streets is strongly encouraged. i. For City -scheduled projects located on residential streets, the City will require the undergrounding of new electrical and communication facilities pursuant to TMC Chapter 11.28. Street and road improvement projects on slopes will include roadside plantings wherever feasible to help mitigate the land used for roadway and sidewalk improvements. k. Donation of the property needed for rights -of -way and easements shall be pursued. I. Latecomer agreements, where appropriate, shall be considered an acceptable means of funding capital projects, improvements and replacements, in whole or in part. m Right-of-way agreements for cable and electrical services should be utilized to discourage excessive wiring throughout the City. n. Current arterial street improvements determined in the six -year CIP may be funded through a Local Improvement District (LID) or financing external to the City. The City may participate using operating revenues, grants or bonds based on health and safety needs or public benefit. The City may participate in the funding by financing the preliminary engineering design and professional service costs associated with planning and creating the LID. o. A majority of property owners on a street may petition the City to set up an LID to pay for residential street improvement projects, sidewalks and undergrounding of utilities. The City will evaluate the possibility of paying for the design, preliminary engineering, construction engineering, and LID formulation. The residents will pay for undergrounding utilities in the street, undergrounding from the street to their residence, the actual construction costs, and any improvements on private property such as rockeries, paved driveways, or roadside plantings. Pursuant to TMC Chapters 3.56 and 3.60, the first 1/4 cent Real Estate Transfer Tax (REET) shall be dedicated to park and open space land acquisition, and the second 1/4 cent shall be used for arterial streets, along with the parking tax, unless the City Council enacts other priorities consistent with state law distribution of REET funds. P. Version: 5/17/2024 42 Page 3 of 5 q. Street and road improvement projects shall be evaluated for the inclusion of features that support the City's Parks, Recreation and Open Space (PROS) Plan and Transportation Element of the Comprehensive plan in order to encourage walking, bicycling, and use of public transit. r. Policies will be reviewed annually and in concert with the adoption of growth management policies to ensure continuity. s. Transportation impact fees shall be collected so that "growth may pay for growth" and growth -caused improvements may be constructed. Section 7. Enterprise Funds a. Utility fund expenditures shall be fully supported by their own rates, fees, and charges and not subsidized by the General Fund. b. Utility rates should be structured to ensure adequate infrastructure development and replacement. c. Each Enterprise Fund shall be reviewed bi-annually to ensure a rate structure adequate to meet its operations, maintenance, and long-term capital requirements. d. Enterprise Fund rate increases shall be small, applied frequently, and staggered to avoid an overly burdensome increase and undue impact in any given year. e. Enterprise Fund rate increases of external agencies will be passed through to the customer. f. Infrastructure improvements such as water reuse should consider conservation of resources such as water and electricity. Section 8. Debt Cross references: Debt Policy (Resolution No. 1840) a. Appropriate management of debt is an important factor in measuring the City's financial performance and condition. Section 9. Reserves Crass references. Fund Balance Policy LResolution No, a. Prudent financial management dictates that some portion of funds available to the City be reserved for future use. or exceed 18% and the Contingency Fund reserve balance shall equal or exceed 10% of the previous year General Fund revenue, exclusive of significant non other funds. c. At the close of each fiscal year, the unrestricted balances of the Enterprise Funds revenues such as real estate sales, transfers in from other funds or debt proceeds. Version: 5/17/2024 Page 4 of 5 43 Use or draw down of minimum balances shall occur only upon recommendation of City Administration and approval by City Council through a resolution. Should use or draw down occur, the City Administration shall establish a plan, no later than the end of the fiscal year following the year of decline, to restore the fund balance to the prescribed minimum level. The plan shall be presented to and approved by the City Council. c. A One time Revenue Reserve shall be established and maintained in the with 10% of the prior year one time revenues to the extent General Fund surplus s. The City shall maintain a reserve in each of its self -insured health care funds in an amount equal to 1.5 times, or 150%, of the actuarially determined IBNR (incurred but not reported) balance. Use of the reserve shall occur only upon recommendation by City Administration and approval by City Council resolution. Section 10. Investments (Cross references: TMC 3.28, Resolution No. 1828) a. The City will strive to maximize the return on its investments with the primary objective of preserving capital in accordance with city policy and prudent investment practices. Section 11. Minimum Reporting Requirements a. The Finance Director shall provide a financial status update at least quarterly. b. City Administration shall provide the City Council with financial reports that reflect actual performance in various expenditures and revenues. c. City Administration shall provide the City Council with a quarterly report of all newly -executed and amended contracts, including the amount, responsible department, scope of work, and expiration date. d. Once the annual audit is complete, City Administration shall provide a report to the City Council showing compliance with the Financial Reserve Policy. Version: 5/17/2024 44 Page 5 of 5 City of Tukwila City Council Finance & Governance Committee Meeting Minutes April 13, 2026 - 5:30 p.m. - Hybrid Meeting; Hazelnut Conference Room & MS Teams Councilmembers Present: Staff Present: 1. BUSINESS AGENDA Verna Seal, Chair; Dennis Martinez, Hannah Hedrick Marty Wine, Aaron BeMiller, Tony Cullerton, Megan Marks, Kim Walden, Valerie Marino, Adam Schierenbeck A. Resolutions: Fund Balance Policy and Financial Policies Staff is seeking approval of resolutions to adopt a Fund Balance Policy and update existing Financial Policies. Committee Recommendation Unanimous approval. Forward to April 27, 2026 Committee of the Whole. B. Municipal Court Staffing Request Staff is seeking approval to add 2 FTE, a Court Operations Specialist - Bailiff and a Court Operations Specialist to support current workload in the Court. Item(s) for follow-up: Provide additional information about Court revenue to the Committee of the Whole. Committee Recommendation Unanimous approval. Forward to April 27, 2026 Committee of the Whole. C. Business & Occupation Tax Rates and Business License Fees Staff updated the Committee on a plan to replace the current per -employee business license fee with a tiered fee structure, to raise the annual B&O tax threshold to $1 million, and to implement a square footage based B&O tax for certain facilities. These changes are intended to offset each other and produce a net -zero impact on revenues. Committee Recommendation Discussion only. D. February 2026 Monthly Financial Report Staff presented the report. Committee Recommendation Discussion only. 45 City of Tukwila Thomas McLeod, Mayor Marty Wine, City Administrator AGENDA BILL ITEM NO. 4.C. Agenda Item Request Additional Employees for Municipal Court Sponsor Valerie Marino, Deputy Judicial Branch Administrator Legislative History April 13, 2026 Finance & Governance Committee April 27, 2026 Committee of the Whole May 4, 2026 Regular Meeting Recommended Motion ❑ Discussion Only ❑x Action Requested MOVE TO authorize the addition of a Court Operations Specialist- Baitiff and a Court Operations Specialist positions to the Judicial Branch. EXECUTIVE SUMMARY Tukwila Municipal Court is requesting a budget amendment to support essential staffing adjustments within the Judicial Branch. Sustained increases in caseload filings, expanding legislative mandates, and heightened law enforcement activity have pushed current staffing to its limits. To maintain timely, effective, and compliant court operations, it is now critical to increase staffing levels, including converting the judge's position to full-time. This adjustment is not optional, it is necessary to ensure the court can meet its statutory obligations, protect public safety, and continue delivering reliable service to the community. DISCUSSION The City of Tukwila's commitment to ensuring public safety for its citizens, businesses and visitors is supported largely by the Tukwila Police Department. For the first time in several years the Police Department has reached full staffing levels, resulting in a measurable increase in proactive enforcement activity. While this is good news for the city, it is important to recognize the rippling impact of this increased enforcement coupled with legislative changes. Case filings at the court have significantly increased by 161% in the last year, with an overall increase of 279% in the last five years. The court is experiencing higher caseloads, including park speed zone photo enforcement tickets, search warrants, parking citations, traffic infractions, criminal violations, and school zone photo enforcement tickets. Legislative changes in recent years have introduced significant new demands on courts, stretching already limited resources and increasing the complexity of daily operations. For instance, extended jurisdiction for DUI cases and expanded responsibilities in domestic violence matters have dramatically increased administrative workload. A decade ago, DUI jurisdiction lasted two years; today, courts must manage these cases for five years. This longer timeline requires substantially more hearings, more party notifications, more case monitoring, 46 and far greater information exchange with partners such as the Washington State Patrol and the Washington State Department of Licensing. These added responsibilities are not simply procedural, they directly affect staffing capacity, timely case processing, and the court's ability to meet statutory obligations. Without corresponding support and resources, courts are being asked to do significantly more with the same —or fewer —tools. Strengthening court capacity is essential to ensure that legislative changes achieve their intended public -safety goals without overwhelming the justice system tasked with implementing them. Over the past decade, legislative changes surrounding domestic violence offenses have significantly increased the administrative workload for courts. What once required only two forms has expanded to 14 distinct documents that must be completed for each domestic -violence -related hearing. These mandates now demand rapid turnaround times, close coordination with local law enforcement record units, and ongoing monitoring to ensure timely return and processing of all required paperwork. Court dockets are consistently full, court dates are being set further out, and administrative workload has expanded beyond current staffing capacity. Hearings held have increased 19% since last year and 32% in the last 5 years. The current limited clerical staffing can no longer keep pace with the Court's growing caseload. The additional staffing will enable the court to: • Increase availability for court sessions • Prevent case backlogs and scheduling delays • Support faster adjudication of citations and violations • Improve service to residents, law enforcement, and community partners Adding a Court Operations Specialist —Bailiff (in -court clerk) position is equally critical. This role ensures accurate recordkeeping, efficient case processing, and smooth courtroom operations —functions that directly affect compliance, public safety, and operational integrity. Likewise, staffing the Court Operations Specialist (front -counter clerk) position is necessary to manage the growing volume of public inquiries, payments, citation intake, records requests, and customer service needs. Without these staffing adjustments, the Court will face mounting delays, increased administrative strain, potential liability due to missed steps in case processing and diminished service levels for the public and law enforcement. Proactive investment now will ensure the Court can operate efficiently, meet all statutory requirements, and adequately respond to the heightened enforcement activity of the Police Department. This is not simply an operational enhancement, it is a necessary step to preserve the efficiency, reliability and effectiveness of the judicial branch. 47 We respectfully request approval for a budget amendment totaling $276,192 to support the following staffing changes: 1. Add 1 FTE Court Operations Specialist -Bailiff position 2. Add 1 FTE Court Operations Specialist position It is important to inform the Council that these caseload increases also support the need to increase the presiding judge's position from .90 FTE to a full-time position. Since the judge's position is appointed by the Mayor and approved by the City Council, the request for increasing the judge's position will be submitted by the Mayor's office at a later date. FINANCIAL IMPACT Complete for all items with fiscal implications Disclaimer; Final terms and scope of work subject to review by the City Attorney ❑ Expenditure - Budgeted Expenditures: Fund Source: $276,192 = $272,692 General Fund Expenditure - Unbudgeted ❑ Expenditure - Grant -Funded (salaries & benefits) + ❑ Revenue — One -Time (e.g. $3500 (equipment) asset sale, surplus equipment) Receivables (if applicable): Revenue - Ongoing $813,282.53 (per Finance Department) ATTACHMENTS A. Case Filings (2021-2025) B. Hearings Held (2021-2025) C. Budget Supported Organization Chart D. 2026 Court Positions Salaries E. Receivables (2021-2025) - added after 04/13 F&G Meeting F. Court Total Budget 2026 - added after 04/13 F&G Meeting G. Minutes from 04/13 Finance & Governance Committee Meeting 48 Exhibit A CASES FILED Year CASES FILED % DIFFERENCE (+/-) 2025 11,124 161% *2 park speed zone photo enforcement cameras implemented July 2025 2024 4,254 8% 2023 3,941 -23% 2022 5,092 74% 2021 2,934 12,000 10,000 8,000 6,000 4,000 2,000 2025 *School zone photo enforcement began in October 2021 with 2 cameras 279% Total Percentage of Case Fillings Increase between 2021-2025 61% Total Percentage of Case Fillings Increase 274% 4,254 2024 8% 3,941 2023 IIIIN CASES FILED DIFFERENCE (+/-) 2022 2,934 2021 200% 150% 100% 50% 0% -50% 49 Exhibit B HEARINGS HELD YEAR HEARINGS HELD % DIFFERENCE (+/-) 2025 11,155 19% *2 park speed zone photo enforcement cameras implemented July 2025 2024 9,369 6% *563 Blake Hearings 2023 8,845 5% *242 Blake Hearings 2022 8,413 2021 8,467 12,000 10,000 8,000 6,000 4,000 2,000 11,155 2025 19% -1% *school zone photo enforcement began in October 2021 32% Total Percentage Increase of Hearings Held between 2021-2025 Total Percentage Increase of Hearings Held 32% 9,369 6% 2024 8,845 2023 5% 8,413 Inn HEARINGS HELD —% DIFFERENCE (+/-) 2022 8,467 2021 25% 20% 15% 10% 5% 0% -5% 50 Exhibit C TUKWILA MUNICIPAL COURT PROPOSED ORGANIZATION CHART Court Operations Associate - Bailiff (1) (Add 1) Deputy Judicial Branch Administrator Program Coordinator/Court Operations Supervisor Court Operations Associate (2) (Add 1) Court Support Services Manager Court Support Services Case Manager Court Support Services Specialist Presiding Judge .90 FTE (Increase to 1 FTE) Judicial Branch Administrator Program Coordinator/Court Operations Trainer/IT Specialist Court Operations Assistant 51 Exhibit D 2026 Court Positions Salaries Municipal Court Judge Social Security Medicare PERS Ind Insurance Medical/Dental Vision Life Ltd WPFML Total With Benefits Pay Grade Monthly n/a 90% 100% Difference $16,957.00 $18,841.00 $1,884.00 $1,051.33 $1,168.14 $116.81 $245.88 $273.19 $27.31 $946.20 $1,051.33 $105.13 $32.51 $32.51 $0.00 $1,891.56 52,101.74 $210.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $54.74 $60.83 $6.09 $21,179.22 $23,528.74 $2,349.52 Annually 90% 100% Difference $203,484.00 $226,092.00 $11,439.00 $11,439.00 $2,950.52 $3,278.33 $11,354.41 $12,615.93 $390.12 $390.12 $22,698.72 $25,220.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $595.64 $595.64 $252,912.41 ;$279,631,90: $22,608.00 $0.00 $327.81 $1,261.52 $0.00 $2,522.16 $0.00 $0.00 $0.00 $0.00 $26,719.49 Court Operations Associate Social Security Medicare PERS Ind Insurance Medical/Dental (Employee/Spouse/2+ Children) Vision Life Ltd WPFML Total With Benefits Monthly Step 1 Step 2 Step 3 Step 4 Step 5 12 $5,408.00 $5,679.00 $5,963.00 $6,265.00 $6,575.00 $335.30 $352.10 $369.71 $388.43 $407.65 $78.42 $82.35 $86.46 $90.84 $95.34 $301.77 $316.89 $332.74 $349.59 $366.89 $32.51 $32.51 $32.51 $32.51 $32.51 $3,138.83 $3,138.83 $3,138.83 $3,138.83 $3,138.83 $17.30 $17.30 $17.30 $17.30 $17.30 $7.00 $7.00 $7.00 $7.00 $7.00 $10.55 $11.07 $11.63 $12.22 $12.82 $17.46 $18.33 $19.25 $20.23 $21.23 $9,347.14 $9,655.38 $9,978.43 $10,321.95 $10,674,57 Annually Step 1 Step 2 Step 3 Step 4 Step 5 $64,896.00 $4,023.55 $940.99 $3,621.20 $390.12 $68,148.00 $4,225.18 $988.15 $3,802.66 $390.12 $71,556.00 $4,436.47 51,037.56 $3,992.82 $390.12 $75,180.00 $4,661.16 $1,090.11 $4,195.04 $390.12 $78,900.00 $4,891.80 $1,144.05 $4,402.62 $390.12 $37,665.96 $37,665.96 $37,665.96 $37,665.96 $37,665.96 $207.60 $207.60 $207.60 $207.60 $207.60 $84.00 $84.00 $84.00 $84.00 $84.00 $126.55 $132.89 $139.53 $146.60 $153.86 $209.51 $220.01 $231.01 $242.71 $254.72 $112 165 48 $115 864 57 $119,741.07 $123 863 30 $128;094.73 Court Operations Specialist - Social Security Medicare PERS Ind Insurance Medical/Dental (Employee/Spouse/2+ Children) Vision Life Ltd WPFML Total With Benefits aili 128,094.73- Court Operations Associate 144,597.28 - Bailiff 272,692.01 Total for clerk positions Monthly Step 1 Step 2 Step 3 Step 4 Step 5 -17 $6,405.00 $6,725.00 $7,063.00 $7,413.00 $7,784.00 $397.11 $416.95 $437.91 $459.61 $482.61 $92.87 $97.51 $102.41 $107.49 $112.87 $357.40 $375.26 $394.12 $413.65 $434.35 $32.51 $32.51 $32.51 $32.51 $32.51 $3,138.83 $3,138.83 $3,138.83 $3,138.83 $3,138.83 $17.30 $17.30 $17.30 $17.30 $17.30 $7.00 $7.00 $7.00 $7.00 $7.00 $12.49 $13.11 $13.77 $14.46 $15.18 $20.68 $21.71 $22.80 $23.93 $25.13 $10,481.19 $10,845,18 $11,229.65 $11,627.78 $12,049.78 Annually Step 1 Step 2 Step 3 Step 4 Step 5 $76,860.00 $4,765.32 $1,114.47 $4,288.79 $390.12 $80,700.00 $5,003.40 $1,170.15 $4,503.06 $390.12 $84,756.00 $5,254.87 $1,228.96 $4,729.38 $390.12 $88,956.00 $5,515.27 $1,289.86 $4,963.74 $390.12 $93,408.00 $5,791.30 $1,354.42 $5,212.17 $390.12 $37,665.96 $37,665.96 $37,665.96 $37,665.96 $37,665.96 $207.60 $207.60 $207.60 $207.60 $207.60 $84.00 $84.00 $84.00 $84.00 $84.00 $149.88 $157.37 $165.27 $173.46 $182.15 $248.14 $260.53 $273.63 $287.19 $301.56 $125,774.28 $130,142.19 $134,755.79 $139,533.20 $144,597.28 52 Exhibit E DIFFERENCE YEAR RECEIVABLES (+/-) 2025 $ 813,282.53 2024 $367,958.87 2023 $ 365,217.63 2022 $ 491,117.90 2021 $ 283,520.07 RECEIVABLES- TKM 121% *2 park speed zone photo enforcement cameras implemented July 2025 1% -26% 73% *school zone photo enforcement began in October 2021 187% Total Percentage Receivables Increase between 2021-2025 $900,000.00 $813,282.53 $800,000.00 121 % $700,000.00 $600,000.00 $ 500, 000.00 $400,000.00 $300,000.00 $200,000.00 $100, 000.00 $- 2025 Total Percentage Receivables Increase 1.8 % 67,958.87 $365,217.63 2024 SIRE E A E -26% 2023 2022 DIFFERENCE (+/-) $283,520.07 2021 140% 120% 100% 80% 60% 40% 20% 0% -20% -40% 53 Exhibit F Tukwila Municipal Court total budget for 2026: $2,504,217.00 54 City of Tukwila City Council Finance & Governance Committee Meeting Minutes April 13, 2026 - 5:30 p.m. - Hybrid Meeting; Hazelnut Conference Room & MS Teams Councilmembers Present: Staff Present: 1. BUSINESS AGENDA Verna Seal, Chair; Dennis Martinez, Hannah Hedrick Marty Wine, Aaron BeMiller, Tony Cullerton, Megan Marks, Kim Walden, Valerie Marino, Adam Schierenbeck A. Resolutions: Fund Balance Policy and Financial Policies Staff is seeking approval of resolutions to adopt a Fund Balance Policy and update existing Financial Policies. Committee Recommendation Unanimous approval. Forward to April 27, 2026 Committee of the Whole. B. Municipal Court Staffing Request Staff is seeking approval to add 2 FTE, a Court Operations Specialist - Bailiff and a Court Operations Specialist to support current workload in the Court. Item(s) for follow-up: Provide additional information about Court revenue to the Committee of the Whole. Committee Recommendation Unanimous approval. Forward to April 27, 2026 Committee of the Whole. C. Business & Occupation Tax Rates and Business License Fees Staff updated the Committee on a plan to replace the current per -employee business license fee with a tiered fee structure, to raise the annual B&O tax threshold to $1 million, and to implement a square footage based B&O tax for certain facilities. These changes are intended to offset each other and produce a net -zero impact on revenues. Committee Recommendation Discussion only. D. February 2026 Monthly Financial Report Staff presented the report. Committee Recommendation Discussion only. 55 City of Tukwila Thomas McLeod, Mayor Marty Wine, City Administrator AGENDA BILL ITEM NO. 4.D. Agenda Item the 2026 FIFA World Cup. Sponsor Nora Gierloff, Director, Department of Community Development Brandon Mies, Director, Strategic Initiatives and Government Relations Legislative History April 27, 2026 Committee of the Whole Suspending permitting for temporary banners and window signs during May 4, 2026 Regular Meeting Recommended Motion ❑ Discussion Only ❑Z Action Requested MOVE TO adopt a resolution providing for a sign holiday for temporary signage during the 2026 World Cup; suspending certain requirements of the Tukwila Municipal Code Section 19.24.040 and 19.24.080; providing a sunset provision; and establishing an effective date. EXECUTIVE SUMMARY City staff is proposing to suspend enforcement of some temporary sign regulations to coincide with the 2026 FIFA World Cup. Staff is requesting this item be forwarded to the May 4th Regular Meeting Consent Agenda. DISCUSSION The Seattle region is preparing to host six matches during the 2026 FIFA World Cup from June through July. The City's close proximity to Seattle -Tacoma International Airport, strong retail environment, and large hotel base will likely result in a significant number of visitors coming to the City during this time. The City's Office of Economic Development has been engaging with local businesses to help them prepare for increased activity and take advantage of this economic opportunity. The City is also planning to host a large block party on Baker Boulevard on June 13, as well as a viewing lounge at Westfield Southcenter that will operate throughout the duration of the World Cup. The City has also been exploring ways to support businesses during the World Cup. One opportunity identified is the temporary suspension of enforcement for certain temporary signage regulations from June 1 through August 1, 2026. Currently, the City limits temporary banners to no more than 64 square feet, with a maximum of two banners per business. In addition, temporary window signs are limited to 25 percent of the total window area. The attached resolution would temporarily suspend the size limit for banners and remove the cap on the total number of banners in commercial and industrial zones. Safety requirements, including setbacks from adjacent streets, would remain in effect. The resolution would also suspend limits on temporary window signs. These temporary provisions would be effective from June 1, 2026, through August 1, 2026. In addition, the City would waive any permit requirements for qualifying temporary signage during this period. Beginning August 2, 2026, any temporary signs not in compliance with existing City code would need to be removed or obtain any required permits. ATTACHMENTS • Draft Resolution 56 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, PROVIDING A SIGN HOLIDAY FOR TEMPORARY SIGNAGE DURING THE 2026 WORLD CUP; SUSPENDING CERTAIN REQUIREMENTS OF TUKWILA MUNICIPAL CODE SECTIONS 19.24.040 AND 19.24.080; PROVIDING A SUNSET PROVISION; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the 2026 FIFA Soccer World Cup is scheduled to begin playing at Lumen Field in Seattle, Washington in June of this year; and WHEREAS, Seattle will host a total of six matches, including two elimination matches; and WHEREAS, fans from all over the world, nation, and region will be visiting Seattle and adjacent communities, including the City of Tukwila ("City"); and WHEREAS, with nearly 2,000 hotel rooms, over 200 restaurants, and the largest mall in the Pacific Northwest, the City is expecting a significant number of visitors to the City during the World Cup; and WHEREAS, the City's Lodging Tax Advisory Committee and City Council have awarded over $2 million in lodging tax funds to prepare the City for the World Cup; and WHEREAS, the City is planning a variety of events in June and July as part of the World Cup celebration; and WHEREAS, the City is working with its businesses so they can attract customers and promote their activities during the World Cup; and WHEREAS, the City desires to exercise its prosecutorial discretion in enforcement of Title 19, the City of Tukwila Sign and Visual Communication Code ("Sign Code") in order to provide flexibility in temporary signage in certain areas of the City during the World Cup; 2026 Legislation: World Cup Sign Holiday Version: 04/20/2026 Staff: B. Miles Page 1 of 2 57 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Suspension of Temporary Sign Regulations in Commercial and Industrial Zones. From June 1, 2026 to August 1, 2026, the City will not require a permit for temporary signs in commercial and industrial zones, as defined under Tukwila Municipal Code (TMC) sections 19.08.082, "Commercial Zones," and 19.08.150, "Industrial Zones". In addition, during this period the City will suspend enforcement actions for temporary signs in commercial and industrial zones that do not meet the criteria in TMC Sections 19.24.040(A), (B), and (D). Temporary signs must still meet the requirement in TMC Section 19.24.040(C), as well as all other applicable requirements under TMC Chapter 19.24, "Temporary Signs." Section 2. Suspension of Temporary Window Sign Regulations. From June 1, 2026 to August 1, 2026, the City will suspend enforcement actions for temporary window signs in commercial and industrial zones that do not meet the criteria in TMC Sections 19.24.080(B), (C), (D), (E), (F), and (G). Section 3. Content Neutral. This Resolution is an exercise of the City's prosecutorial discretion and shall apply equally to all temporary signage permitted under Sections 1 and 2 of this Resolution regardless of the content of the signage. Section 4. Sunset Clause. The provisions of this Resolution shall expire at midnight on August 2, 2026. After expiration of the Resolution, all signs not meeting the relevant provisions of the TMC shall either be removed or obtain required permits and meet all applicable requirements of Title 19, "Sign and Visual Communication Code". Section 5. Effective Date. This Resolution shall take effect and be in force immediately upon its passage. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2026. ATTEST/AUTHENTICATED: Andy Youn-Barnett, CMC, City Clerk Armen Papyan, Council President APPROVED AS TO FORM BY: Office of the City Attorney Filed with the City Clerk: Passed by the City Council: Resolution Number: 2026 Legislation: World Cup Sign Holiday Version: 04/20/2026 Staff: B. Miles Page 2 of 2 58 City of Tukwila Thomas McLeod, Mayor Marty Wine, City Administrator AGENDA BILL ITEM NO. 4.E. Agenda Item Sponsor Legislative History Recommended Motion Tukwila City of Opportunity Scholarship Award Recommendations Thomas McLeod, Mayor and Armen Papyan, Council President Mayor's Office, City Council April 27, 2026 Committee of the Whole May 4, 2026 Regular Meeting x❑ Discussion Only ❑x Action Requested MOVE TO authorize "Tukwila City of Opportunity" Awards in the amount of $4,000 each to Kristina Cabang and Hamdi Diriye and $2,000 to Stella Zuvela EXECUTIVE SUMMARY In 2014 the City of Tukwila created the Tukwila City of Opportunity Scholarship program to provide financial assistance to high school seniors living in Tukwila to assist them in continuing their education beyond high school. Resolution 1844 which adopted the Tukwila City of Opportunity Scholarship allocates $10,000 per calendar year for scholarship awards with each award being no less than $1,000 and no more than $5,000 each. Due to the quick turnaround time between the deadline to apply and the deadline to notify scholarship recipients, this matter has traditionally been forwarded directly to the full Council for review and approval. DISCUSSION The Scholarship Selection Committee comprised of Mayor Thomas McLeod, Council President Armen Papyan, Legislative Analyst Laurel Humphrey, Recreation Coordinator Darren Hawkins, and Executive Coordinator Cheryl Thompson, received and reviewed three applications. Based upon review of the applications, consideration of all the required components and discussion by the Committee, we are recommending the following scholarship awards be approved at the May 4 Council meeting: • $4,000 each to Kristina Cabang and Hamdi Diriye. • $2,000 to Stella Zuvela. Scholarship recipients will be invited to the June 1, 2026, City Council meeting to be recognized by the Council. FINANCIAL IMPACT ❑x Expenditure - Budgeted ❑ Expenditure - Unbudgeted ❑ Expenditure - Grant -Funded ❑ Revenue — One -Time (e.g. asset sale, surplus equipment) ❑ Revenue - Ongoing Expenditures: $10,000 Revenues(if applicable): $0 Fund Source: General Fund ATTACHMENTS Scholarship applications for Kristina Cabang, Hamdi Diriye and Stella Zuvela. 59 First Name: The City of Opportunity, the Community of Choice. Tukwila City of Opportunity Scholarship Application Kristina Cassandra ILast Name: ICabang Mailing Address: 11111.1.1.111 City, State, Zip: Primary Phone: Email: 1111111111111111111111111111111111. Tukwila WA 98168 Secondary Phone: Please attach the following financial documentation: • FAFSA Student Aid Report (SAR) OR provide annual household income & number of members in the household 6 1 certify that the above information is true and correct and that all income is reported. 1 understand that this information is being given for the receipt of a scholarship; that City of Tukwila officials may verify the information on the application; and that deliberate misrepresentation of the information may subject me to prosecution under the applicable State and Federal laws. Signature Date03/31/2026 Current High School: Foster Senior High School HS Advisor/HS Counselor name & email: Number of years attended HS:1 torresj©tukwila.wednet.edu Grade Point Average (GPA): (2.75 or higher on a 4.0 scale) Attach proof of GPA; your most recent official school transcript is required in a sealed envelope. School planning to attend next year: [University of Washington Address, City and State of School: 4.0 4242 S. 144th S Tukwila, WA 98168 List your educational and professional goals and objectives for after high school graduation. List your academic honors, awards and membership activities while in high school. High School in the Philippines: 9th grade - N/A (Covid lockdown) 1 Oth grade - With honors, and homeroom treasurer 11th grade - With honors, and homeroom treasurer O List your community service activities, hobbies, outside interests, extracurricular activities and/or employment experience. TRIO Program, Church service, Asian Student Association Club as Media Manager, Foster Medical Society Club as Event Planner, Varsity athlete on Badminton. List the scholarships (name and dollar amount) you have received, or have applied for. haven't yet applied and this is my first time. How did you learn about the Tukwila City of Opportunity scholarship? Counselor 0 Teacher ® City Website Other Provide a written statement describing your need for financial assistance. If more space is needed please attach a separate document. Attach a Personal Essay that shares how you have served your community and made a positive difference. The Community Vision for the City of Tukwila is The city of opportunity, the community of choice. How have you served your community in ways that have made a positive difference? A. The following items must be attached to this application in order for the application to qualify for review by the scholarship committee. B. Your application will be returned to you if these items are not attached to this application. (NO EXCEPTIONS.) Proof of Residency: Most recent utility bill. Three (Letters of Reference: 2 Academic References and 1 Community/Employer Reference. Most recent official high school transcript or official record alternative. Photocopies of your transcript are not acceptable. (Must be in a sealed envelope.) Documentation demonstrating financial need: • FASFA Student Aid Report (SAR) or annual income & household members; AND • Written statement describing need for financial assistance. Personal Essay about how you have served your community and made a positive difference. 61 STATEMENT OFACCURACY |hereby affirm that all the above stated information provided byme to the City ofTukwila Scholarship Selection Committee is true, correct and without forgery. | also consent that my picture may be taken and used for any purpose deemed necessary to promote the Tukwila City of Opportunity Scholarship Program. | hereby understand that if chosen as o scholarship vvinner, according to City ofTukvvi|o'o scholarship policy, | must provide evidence ofenrollment/registration ot the post -secondary institution ofnnychoice before scholarship funds can be awarded. x 111' Signature of scholarship applicant: `� ) Date: 03/31/2026 Witness Mv|eOePGttoD 03/31/2026 5011, 62 First Name: The City of Opportunity, the Community of Choice. Tukwila City of Op portunity Scholarship Application Hamdi Mailing Address: City, State, Zip: Primary Phone: Email: Tukwila - WA Last Name: Dirye Secondary Phone: Please attach the following financial documentation: FAFSA Student Aid Report (SAR) OR provide annual household income $ & number of members in the household I certify that the above information is true and correct and that all income is reported. I understand that this information is being given for the receipt of a scholarship; that City of Tukwila officials may verify the information on the application; and that deliberate misrepresentation of the information may subject me to prosecution under the applicable State and Federal laws. Date3I 24/2026 Signature Current High School: Foster High School HS Advisor/HS Counselor name & email: Number of years attended HS: Jorge Torres torresjukwila_wednet.edu Grade Point Average (GPA): (2.75 or higher on a 4.0 scale) Attach proof of GPA; your most recent official school transcript is required in a sealed envelope. School planning to attend next year: Address, City and State of School: 3.579 Northeastern University 360 Huntington Ave, Bos List your educational and professional goals and objectives for after high school graduation. After high schoo1,1 will be attending Northeastern University, majoring in nursing. In the future, I hope to continue growing in my field by gaining experience and expanding my knowledge. My goal is to become a nurse who makes a positive difference in the lives of others. 63 List your academic honors, awards and membership activities while in high school. List your community service activities, hobbies, outside interests, extracurricular activities andfor employment experience. Minds Matter Seattle (9th-12th grade) Stanford Civics Immersion Program Participant. Youth Commissioner, City of Tukwila Equity & Social Justice Committee Member, Tukwila School District Superintendents Student Advisory Board List the scholarships (name and dollar amount) you have received, or have applied for. How did you learn about the Tukwila City of Opportunity scholarship? Counselor ® Teacher ❑ City Website Other Provide a written statement describing your need for financial assistance. If more space is needed please attach a separate document. am applying for this scholarship because financial support is essential for me to continue my education. As I prepare for college, I am aware of the costs associated with tuition, books, and other educational expenses. Receiving this scholarship would help reduce the financial burden on my family and allow me to focus fully on my studies and career goals. Attach a Personal Essay that shares how you have served your community and made a positive difference. The Community Vision for the City of Tukwila is The city of opportunity, the community of choice. How have you served your community in ways that have made a positive difference? A. The following items must be attached to this application in order for the application to qualify for review by the scholarship committee. B. Your application will be returned to you if these items are not attached to this application. (NO EXCEPTIONS,) El ❑v'` Proof of Residency: Most recent utility bill. Three (Letters of Reference: 2 Academic References and 1 Community/Employer Reference. Most recent official high school transcript or official record alternative. Photocopies of your transcript are not acceptable. (Must be in a sealed envelope.) Documentation demonstrating financial need: • FASFA Student Aid Report (SAR) or annual income & household members; AND • Written statement describing need for financial assistance. Personal Essay about how you have served your community and made a positive difference. 64 STATEMENT OF ACCURACY I hereby affirm that all the above stated information provided by me to the City of Tukwila Scholarship Selection Committee is true, correct and without forgery. I also consent that my picture may be taken and used for any purpose deemed necessary to promote the Tukwila City of Opportunity Scholarship Program. I hereby understand that if chosen as a scholarship winner, according to City of Tukwila's scholarship policy, I must provide evidence of enrollment/registration at the post -secondary institution of my choice before scholarship funds can be awarded. Signature of scholarship applicant: Witness hukri 1 iriye rc 3/ 4 Date: Date: 3/24/ 65 First Name: The City of Opportunity, the Community of Choice. Tukwila City of Opportunity Scholarship Application Stella Mailing Address: City, State, Zip: Primary Phone: Email: Last Name: Zuvela Tukwila WA. 98188 Secondary Phone: Please attach the following financial documentation: • FAFSA Student Aid Report (SAR) OR provide annual household income $ & number of members in the household I certify that the above information is true and correct and that all income is reported. I understand that this information is being given for the receipt of a scholarship; that City of Tukwila officials may verify the information on the application; and that deliberate misrepresentation of the information may subject me to prosecution under the applicable State and Federal laws. Signature Date March 25, 2026 Current High School: Holy Names Academy HS Advisor/HS Counselor name & email: Number of years attended HS: 4 Anjeiica Johnson AJohnson@holynames-sea_org Grade Point Average (GPA): (2.75 or higher on a 4.0 scale) Attach proof of GPA; your most recent official school transcript is required in a sealed envelope. School planning to attend next year: Address, City and State of School: 3.8 University of San Diego 5998 Alcala Parka San Diego, CA 92110-2492 List your educational and professional goals and objectives for after high school graduation.. My educational goals after high school graduation are to pursue to pre -sciences track at the University of San Diego and earn a B.S. in biochemistry. 1 am hoping to double major in biochemistry and neuroscience, since they are both fascinating to me and have many overlapping topics. After graduating college, I plan to pursue a career as a reproductive endocrinologist (REI). l will obtain my medical degree, complete a 4-year Obstetrics and Gynecology residency, and finish with a 3-year REI fellowship before becoming board certified. List your academic honors, awards and membership activities while in high school. Recruiter officer, ambassador, sports and spirit representative, varsity athletics (volleyball, flag football, lacrosse) List your community service activities, hobbies, outside interests, extracurricular activities and/or employment experience. Scouts BSA (Eagle Scout), Experimental Education Unit, Gregory Seahurst. Swim Club (lifeguard, front desk, swim lessons), babysitter, flight clubs/experiences (Young Eagles, Women in Aviation, Red -Tailed Hawks, Aeronautical Explorations), club sports (volleyball, lacrosse), snowboarding List the scholarships (name and dollar amount) you have received, or have applied for. have not received any scholarships towards my college education yet, but have applied for 13 thus far: BECU ($5000), Chubb Worldwide and Foundation ($5000 each), Daughters of the American Revolution, VFW Scout of the Year ($1000-5000), Washington Opportunity ($22500), and many others that don't fit. How did you learn about the Tukwila City of Opportunity scholarship? Counselor ❑ Teacher ❑ City Website ❑ Other Parent Provide a written statement describing your need for financial assistance. If more space is needed please attach a separate document. Separate document attached Attach a Personal Essay that shares how you have served your community and made a positive difference. The Community Vision for the City of Tukwila is The city of opportunity, the community of choice. How have you served your community in ways that have made a positive difference? A. The following items must be attached to this application in order for the application to qualify for review by the scholarship committee. B. Your application will be returned to you if these items are not attached to this application. (NO EXCEPTIONS,) Proof of Residency: Most recent utility bill. Three (Letters of Reference: 2 Academic References and 1 Community/Employer Reference. Most recent official high school transcript or official record alternative. Photocopies of your transcript are not acceptable. (Must be in a sealed envelope.) Documentation demonstrating financial need: • FASFA Student Aid Report (SAR) or annual income & household members; AND • Written statement describing need for financial assistance. Personal Essay about how you have served your community and made a positive difference. 67 STATEMENT OF ACCURACY | hereby @ffinn that all the above stated information provided by me to the City of Tukwila Scholarship Selection Committee iStrue, correct and without forgery. | also consent that nlypicture may betaken and used for any purpose deemed necessary to promote the Tukwila City of Opportunity Scholarship Program. | hereby understand that if chosen as g scholarship winner, according to City OfTUkvvi|8'S scholarship policy, | must provide evidence of enroll ment/registration at the post -secondary institution of my choice before scholarship funds can be awarded. Signature of scholarship applicant: mark zVm3la VVitnSSS IWI 4101 Date: March 25' 2026 Date: March 30' 2026 41 68