HomeMy WebLinkAbout11-10-2025 Agenda Packet
City Council
Study Session
Finance & Internal Services SFA
November 10, 2025 - 5:30 PM
City Hall Council Chambers
AGENDA
CALL TO ORDER
PUBLIC PARTICIPATION
A. The Auburn City Council Study Session Meeting scheduled for Monday, November 10,
2025, at 5:30 p.m. will be held in person and virtually.
Virtual Participation Link:
To view the meeting virtually please click the below link, or call into the meeting at the
phone number listed below. The link to the Virtual Meeting is:
https://www.youtube.com/user/watchauburn/live/?nomobile=1
To listen to the meeting by phone or Zoom, please call the below number or click the link:
Telephone: 253 215 8782
Toll Free: 877 853 5257
Zoom: https://us06web.zoom.us/j/87221290963
ROLL CALL
AGENDA MODIFICATIONS
ANNOUNCEMENTS, REPORTS, AND PRESENTATIONS
FINANCE AND INTERNAL SERVICES DISCUSSION ITEMS
A. Ordinance No. 7004 (Thomas) (60 Minutes)
A presentation to discuss Revenue Requirements, Cost of Service Analysis, and Rate
Design for the Water, Sanitary Sewer and Storm Drainage Utilities
B. Ordinance No. 7008 (Thomas) (10 Minutes)
An Ordinance amending Sections 3.60.010 and 3.60.020 of the Auburn Municipal Code to
authorize an additional one tenth of one percent Sales and Use Tax for Criminal Justice
purposes in accordance with Section 201, Chapter 350, Laws of 2025, providing for
severability, and establishing an effective date
C. Ordinance No. 7000 (Thomas) (30 Minutes)
An Ordinance amending the City's 2025-2026 Biennial Budget
D. Ordinance No. 7003 (Thomas) (10 Minutes)
An Ordinance establishing the levy for regular Property Taxes by the City of Auburn for
collection in 2026 for general City operational purposes in the amount of $25,843,584
Page 1 of 97
ADJOURNMENT
Agendas and minutes are available to the public at the City Clerk's Office and on the City website
(http://www.auburnwa.gov).
Page 2 of 97
AGENDA BILL APPROVAL FORM
Agenda Subject: Meeting Date:
Ordinance No. 7004 (Thomas) (60 Minutes)
A presentation to discuss Revenue Requirements, Cost of Service Analysis,
and Rate Design for the Water, Sanitary Sewer and Storm Drainage Utilities
November 10, 2025
Department: Attachments: Budget Impact:
Finance Ordinance No. 7004, 7004
Exhibit A--Table for 13-06-360,
7004 Exhibit B--Table for 13-20-
440, 7004 Exhibit C--Table for
13-48-100, Auburn SDC and
Wholesale Power Presentation 2
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The City of Auburn provides water, sewer, and stormwater services to its utility customers. In 2025,
the City contracted with FCS Group to perform a Water, Sanitary Sewer, and Storm Drainage Utility
Rate Study to review the adequacy of existing rates and to propose new rates as appropriate.
The FCS study elements completed to date includes:
1. A review of "revenue requirements" for each utility, which encompass the costs that the City needs
to recover on an ongoing basis from utility ratepayers.
2. A cost of service analysis that determines the relative burden each customer class places on the
utility. A comparison of existing revenues with the cost of service results then indicates whether each
class is paying its fair share of costs for each utility system.
3. A review of system development charges, which are one-time charges imposed on new
development or expended connection to the system.
4. A review of wholesale rates.
This discussion will review the work performed by FCS Group and summarize their findings.
Page 3 of 97
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 4 of 97
--------------------------------
Ordinance No. 7004
November 6, 2025
Page 1 of 2
ORDINANCE NO. 7004
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING SECTIONS
13.06.360, 13.20.440, AND 13.48.100 OF THE AUBURN
CITY CODE (ACC), RELATING TO CITY UTILITY RATES
WHEREAS, pursuant to its powers in RCW 35.92, the City has established water,
sewer, and storm drainage utilities to serve its residents;
WHEREAS, consistent with its responsibilities to operate these utilities in a cost-
effective manner and in a manner that reflects the City’s actual operating costs, the City
periodically reviews its utility rate structure to ensure that its rates are set appropriately;
WHEREAS, in 2025, the City consulted with FCS Group to study the City’s current
utility rates against the City’s cost of utility service delivery and revenue requirements;
WHEREAS, in light of the above recitals, and following the FCS Group utility rate
review conducted at City staff request, City staff recommends that City utility rates should
be adjusted as reflected in this Ordinance.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amendment to City Code. Section 13.06.360 of the Auburn City
Code is hereby amended to read as set forth in Exhibit A to this Ordinance.
Section 2. Amendment to City Code. Section 13.20.440 of the Auburn City
Code is hereby amended to read as set forth in Exhibit B to this Ordinance.
Section 3. Amendment to City Code. Section 13.48.100 of the Auburn City
Code is hereby amended to read as set forth in Exhibit C to this Ordinance.
Page 5 of 97
--------------------------------
Ordinance No. 7004
November 6, 2025
Page 2 of 2
Section 4. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 5. Severability. The provisions of this Ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this Ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this Ordinance, or the
validity of its application to other persons or circumstances.
Section 6. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Jason Whalen, City Attorney
Published: _____________________________________________________________
Page 6 of 97
EXHIBIT A—ORD. 7004
ACC 13.06.360 Water service Rates – Generally.
A. Except as provided in subsections B and C of this section, e ffective January 1, 2026,
the monthly base rate for all water user classifications except interruptible wholesale
shall be as set forth in Table 13.06.360-1 below.
Table 13.06.360-1.
Monthly Charge
Meter Size (inches)
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
5/8, 3/4 $ 24.43 $ 26.34 $ 28.39
1 (Single-Family
Residential)
$ 24.43 $ 26.34 $ 28.39
1 (All Other
Classes)
$ 27.41 $ 29.55 $ 31.85
1-1/2 $ 29.85 $ 32.18 $ 34.69
2 $ 34.41 $ 37.09 $ 39.98
3 $ 66.18 $ 71.34 $ 76.90
4 $ 83.04 $ 89.52 $ 96.50
6 $ 106.12 $ 114.40 $ 123.32
8 $ 137.09 $ 147.78 $ 159.31
10 $ 194.65 $ 209.83 $ 226.20
Page 7 of 97
Charge per 100 cubic feet (ccf)
Customer Class
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
Single-Family
Residential:
0 to 7 ccf $ 4.84 $ 5.22 $ 5.63
7.01 to 15 ccf $ 5.92 $ 6.38 $ 6.88
Over 15 ccf $ 6.74 $ 7.27 $ 7.84
Multifamily Residential $ 5.80 $ 6.25 $ 6.74
Commercial $ 6.11 $ 6.59 $ 7.10
Manufacturing/Industrial $ 5.97 $ 6.44 $ 6.94
Schools $ 6.50 $ 7.01 $ 7.56
Municipal/City Accounts $ 6.02 $ 6.49 $ 7.00
Irrigation $ 8.04 $ 8.67 $ 9.35
Wholesale (Algona) $ 2.71 $ 2.79 $ 2.88
Fifty percent shall be added to all rates for water service for customers outside the city
limits. City of Auburn utility taxes are included in the monthly rate for all customers
except wholesale accounts. Wholesale rates exclude the 50 percent out -of-city service
charge and state excise taxes.
B. Interruptible wholesale water supply customers shall pay monthly the sum of the
following:
1. Standby Service Charge: the cost to maintain, repair, and replace the infrastructure
required to provide water utility service to the interruptible wholesale water customer
when the customer requests water supply from the city of Auburn. This charge also
includes the interruptible wholesale water customer’s proportional share of the peak
capacity charge imposed on the City by Tacoma Public Utilities. This is a fixed monthly
charge and does not include the delivery of any quantity of water.
Page 8 of 97
2. Usage Charge: the cost of water supply. The charge is based on actual water
deliveries, if any, during the month times the usage rate.
3. Purchased Water Surcharge: In any month in which water is purchased from
Tacoma Public Utilities or other external agency, the interruptible wholesale customer
shall pay an additional charge of $2.53 per ccf, applied to the quantity of water
purchased by the city of Auburn during the month to supply the interruptible wholesale
customer.
Interruptible Wholesale Rates
Charge
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
Standby Service Charge (per
month)*
$ 2,131.05 $ 2,141.74 $ 2,153.27
Usage Charge (per ccf) $ 2.49 $ 2.56 $ 2.64
Purchased Water Surcharge
(per ccf of water purchased)**
$ 2.53 $ 2.53 $ 2.53
* The Standby Service Charge (per month) rates shown are based on the most current
information provided to the City by Tacoma Public Utilities for its contracted peak capacity
charge per month. Rates may be adjusted as necessary to account for the interruptible
wholesale customer’s calculated proportional share of the peak capacity charge when Tacoma
Public Utilities releases updates.
** Purchased Water Surcharge rates to change if Tacoma Public Utilities updates its wholesale
summer season peaking rate.
C. Water customers served by the City’s Braunwood water system. City water
customers served by the City’s Satellite Water System for Braunwood Estates
(approved by City Resolution 2114) shall be subject to the following monthly water
service rates, effective January 1, 2026:
Page 9 of 97
Monthly Charge
Meter Size (inches)
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
3/4" $ 24.43 $ 26.33 $ 28.39
1” $ 24.43 $ 26.33 $ 28.39
1-1/2” $ 29.85 $ 32.18 $ 34.69
2” $ 34.41 $ 37.09 $ 39.99
3” $ 66.18 $ 71.34 $ 76.90
4” $ 83.04 $ 89.52 $ 96.50
6” $ 106.12 $ 114.40 $ 123.32
8” $ 137.09 $ 147.78 $ 159.31
10” $ 194.65 $ 209.84 $ 226.20
Variable Charges based on ccf (100 cubic feet of water used)
Description
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
B1 (0-7 ccf) $ 4.84 $ 5.22 $ 5.62
B2 (7.01-15 ccf) $ 5.92 $ 6.38 $ 6.88
B3 (15.01 – 25 ccf) $ 6.74 $ 7.26 $ 7.83
B4 (25.01-38 ccf) $ 7.47 $ 8.05 $ 8.68
B5 (38+ ccf) $ 14.95 $ 16.12 $ 17.38
Page 10 of 97
EXHIBIT B—ORD. 7004
ACC 13.20.440 Sewer Rates and charges.
A. Sewer Rates. The monthly sewer charge to city of Auburn sanitary sewer customers
consists of two separate fees. Auburn sanitary sewer utility imposes a charge to
maintain, expand and operate the utility’s sewer conveyance facilities, and King County
imposes a separate fee for the service King County provides. No charge shall be
imposed by the city on the amount charged by King County, which amount the city shall
pass directly onto the customer as the cost of the service that King County is providing.
The Auburn monthly charge shall be as set forth in Table 13.20.440-1 below.
Table 13.20.440-1.
City of Auburn Monthly Charge
Customer Class
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
Single-Family Residential Rate --
Inside City Limits
$ 32.94 $ 33.60 $ 34.27
Single-Family Residential Rate --
Outside City Limits
$ 49.41 $ 50.40 $ 51.41
Non-Single-Family Residential
Rate -- Inside City Limits for the
first 750 cubic feet of water used
each month
$ 36.13 $ 36.85 $ 37.59
Plus for each additional 100 cubic
feet thereafter
$ 3.66 $ 3.73 $ 3.80
Non-Single-Family Residential
Rate -- Outside City Limits for the
first 750 cubic feet of water used
each month
$ 54.20 $ 55.28 $ 56.39
Plus for each additional 100 cubic
feet thereafter
$ 5.49 $ 5.60 $ 5.70
Page 11 of 97
Commercial accounts will be allowed to average winter water consumption for the billing
dates falling between December through May to determine the summer sewer rates for
the billing dates falling between July and October. Said allowance shall be upon
application and with appropriate justification that additional summer usage does not
enter the sewer system. The months of November through June shall be billed per
water used, at the rates noted above.
Commercial accounts without city water service shall be charged at the published rate
based on a city-approved water meter or other acceptable means of recording water
use. The meter shall be read by the city to determine sewage charges on commercial
private water systems.
Commercial accounts that have industrial use of domestic water that is not discharged
into the sanitary sewer system may request a deduct meter to measure the water that is
actually discharged to the sewer system. The customer will be allowed to deduct the
amount of water usage that is not discharged to the sanitary sewer system.
Irrigation meters shall not be billed for sanitary sewer service.
B. Permit Fees. Permit fees for side sewer repair, replacement, inspection, or
installation of side sewers shall be as shown in the city of Auburn fee schedule.
Page 12 of 97
EXHIBIT C—ORD. 7004
ACC 13.48.100 Storm Water Rates.
A. The customer classes and rates below are based upon the cost of services provided
by the storm utility. The storm water rates shall be as set forth in Table 13.48.100 -1
below.
Table 13.48.100-1.
ESU1 Rate per Month
Customer Class
Effective
January 1,
2026
Effective
January 1,
2027
Effective
January 1,
2028
Single-Family Residential Parcels
and Two-Family Residential
Parcels
$ 19.94 $ 20.59 $ 21.26
Single-Family with Detention and
Water Quality Treatment
$ 15.56 $ 16.07 $ 16.59
Non-Single-Family $ 19.94 $ 20.59 $ 21.26
Non-Single-Family with Detention $ 17.16 $ 17.72 $ 18.30
Non-Single-Family with Retention $ 14.37 $ 14.84 $ 15.32
Non-Single-Family with Water
Quality Treatment
$ 18.34 $ 18.94 $ 19.56
Non-Single-Family with Detention
and Water Quality Treatment
$ 15.56 $ 16.07 $ 16.59
Non-Single-Family with Retention
and Water Quality Treatment
$ 12.77 $ 13.19 $ 13.62
1 An “equivalent service unit (ESU)” is defined in ACC 13.48.010 as 2,600 square feet
of impervious surface.
The customer classes set forth in this subsection shall be applicable only if the
qualifying on-site facilities have met applicable city standards upon installation, have
received city approval of construction, and are in conformity with the applicable
Page 13 of 97
operations and maintenance standards. If the city determines that the operation and
maintenance standards are not being complied with, the customer class shall be
determined to be that of non-single-family only, until operation and maintenance of the
facilities meet city standards. The customer being billed may apply in writing for a
system inspection. If the inspection shows that the facilities meet city standards, the
customer will be reclassified to the previous class.
B. Developed Parcels. Only developed parcels containing impervious surfaces as
defined in ACC 13.48.010 shall be charged.
C. Multiple Class Accounts. When a developed non-single-family parcel contains more
than one customer class, the appropriate rate for each customer class will be
calculated, and the aggregate total summed for billing.
Page 14 of 97
Slide 1
City of Auburn
Utility Rate Study
November 10, 2025
Page 15 of 97
Slide 2
Presentation Overview
●Background
●Summary of findings
»Revenue requirement
–Low-income revenue impact
»Cost of service
»Rate design – stormwater update
●System Development Charges
●Wholesale Rates
●Next steps
●Question / discussion
Page 16 of 97
Slide 3
Rate Setting Background
●Comprehensive rate study update commenced in 2025
»10.27.25 - Revenue requirement and COSA results presented to Council
»Today’s focus:
–Revenue requirement summary
–Cost of service summary
–Stormwater rate design update
–System development charge findings
Page 17 of 97
Slide 4
Revenue Requirement Summary
Page 18 of 97
Slide 5
Revenue Requirement Summary
Sample Water Bill Existing 2026 2027 2028 2029 2030 2031
Proposed Increases 7.80%7.80%7.80%7.80%7.80%3.75%
Sample Residential Mo. Bill 49.60$ 53.47$ 57.64$ 62.14$ 66.98$ 72.21$ 74.91$
$ Difference 3.87$ 4.17$ 4.50$ 4.85$ 5.22$ 2.71$
Note: assumes 3/4" or smaller meter and 6 ccf of monthly usage
Sample Sewer Bill Existing 2026 2027 2028 2029 2030 2031
Proposed Increases - City Portion 2.00%2.00%2.00%2.00%2.00%2.00%
Sample Residential Mo. Bill - Auburn 32.29$ 32.94$ 33.59$ 34.27$ 34.95$ 35.65$ 36.36$
$ Difference 0.65$ 0.66$ 0.67$ 0.69$ 0.70$ 0.71$
Sample Residential Mo. Bill - KC 58.28$ 62.66$ 70.65$ 79.66$ 90.42$ 102.63$ 116.49$
$ Difference 4.38$ 7.99$ 9.01$ 10.76$ 12.21$ 13.86$
Sample Residential Mo. Bill - Total 90.57$ 95.60$ 104.24$ 113.93$ 125.37$ 138.28$ 152.85$
$ Difference 5.03$ 8.65$ 9.68$ 11.45$ 12.91$ 14.57$
Sample Stormwater Bill Existing 2026 2027 2028 2029 2030 2031
Proposed Increases 3.25%3.25%3.25%3.25%3.25%3.25%
Sample Residential Mo. Bill 19.31$ 19.94$ 20.59$ 21.25$ 21.95$ 22.66$ 23.39$
$ Difference 0.63$ 0.65$ 0.67$ 0.69$ 0.71$ 0.74$
Page 19 of 97
Slide 6
Combined Residential Sample Bill
Notes:
1. Water bill assumes 6 ccf of usage
2. Sewer bill does not include King County portion
Utility Existing 2026 2027 2028 2029 2030 2031
Water 49.60$ 53.47$ 57.64$ 62.14$ 66.98$ 72.21$ 74.91$
Sewer (local charge only)32.29 32.94 33.59 34.27 34.95 35.65 36.36
Storm 19.31 19.94 20.59 21.25 21.95 22.66 23.39
Avg. Res. Mo. Bill 101.20$ 106.34$ 111.82$ 117.66$ 123.88$ 130.52$ 134.67$
$ Mo. Difference 5.14$ 5.48$ 5.84$ 6.22$ 6.64$ 4.16$
% Difference 5.08%5.15%5.22%5.29%5.36%3.19%
Page 20 of 97
Slide 7
Low Income Rate Impacts
●Assumed impacts from 1,000 customers and rate discount of 50%
»Administration may require an additional FTE and costs would need to be incorporated
●Recommendation:
»Research in 2026
»Consider implementing in 2027/2028 budget process
Sample Water Bill Existing 2026 2027 2028
Proposed Increases 9.42%7.80%7.80%
Sample Residential Mo. Bill 49.60$ 54.27$ 58.51$ 63.07$
$ Difference 4.67$ 4.23$ 4.56$
Note: assumes 3/4" or smaller meter and 6 ccf of monthly usage
Sample Stormwater Bill Existing 2026 2027 2028
Proposed Increases 4.11%3.25%3.25%
Sample Residential Mo. Bill 19.31$ 20.10$ 20.76$ 21.43$
$ Difference 0.79$ 0.65$ 0.67$
Sample Sewer Bill Existing 2026 2027 2028
Proposed Increases - City Portion 3.68%2.00%2.00%
Sample Residential Mo. Bill - Auburn 32.29$ 33.48$ 34.15$ 34.83$
$ Difference 1.19$ 0.67$ 0.68$
Water Sewer Stormwater
Revenue Impact (351,428)$ (198,405)$ (120,104)$
Rate impact on customer base 1.62%1.68%0.86%
Average Mo. Single Family Bill 53.47$ 32.94$ 19.94$
Monthly Impact 0.80$ 0.54$ 0.16$
2026 Projected Low Income ImpactDescription
Page 21 of 97
Slide 8
Cost of Service Summary
Page 22 of 97
Slide 9
Water COSA Results
●±10% within COSA range of reasonableness
»All classes within range of reasonableness
98.11%98.31%102.04%107.28%103.94%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
Single Family Multifamily Commercial Maunfacturing Irrigation
COSA Results 90%Target 110%
Page 23 of 97
Slide 10
Sewer COSA Results
●±10% within COSA target range of reasonableness
»All classes are within the range of reasonableness
108.72%92.79%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
Single Family Non Single Family
COSA Results 90%Target 110%
Page 24 of 97
Slide 11
Stormwater COSA Results
●±10% within COSA range of reasonableness
»All classes within range of reasonableness
101.03%102.02%99.16%95.14%102.87%99.87%95.49%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
Single Family NSF ESU NSF w/Det ESU NSF w/Ret ESU NSF w/WtrQlty
ESU
NSF w/Det&WQ
ESU
NSF w/Ret&WQ
ESU
COSA Results 90%Target 110%
Page 25 of 97
Slide 12
Rate Design Update
Page 26 of 97
Slide 13
●Evaluated new SF credit
applicable to customers with
»On-site stormwater detention
»Water quality infrastructure
●685 accounts qualify for credit
»0.26% revenue impact
●No other rate structure changes
»Equal increases applied to each
customer class
Proposed Stormwater Rates
2026 2027 2028
Single Family 19.31$ 19.94$ 20.59$ 21.26$
Single Family w/Det&WQ 15.56$ 16.07$ 16.59$
NSF ESU 19.31 19.94 20.59 21.26
NSF w/Det ESU 16.62 17.16 17.72 18.30
NSF w/Ret ESU 13.92 14.37 14.84 15.32
NSF w/WtrQlty ESU 17.76 18.34 18.94 19.56
NSF w/Det&WQ ESU 15.07 15.56 16.07 16.59
NSF w/Ret&WQ ESU 12.37 12.77 13.19 13.62
Monthly Fixed Charges All Classes
Description Existing Proposed
Page 27 of 97
Slide 14
System Development Charges
Page 28 of 97
Slide 15
What Is a System Development Charge?
●One time charge imposed on new development or expanded connection to system
●Revised Code of Washington (RCW) 35.92.025 grants Cities the authority to fix rates and charges for connecting to water & wastewater systems
●Represents a pro rata share of the cost of providing system capacity
●Based on cost of system infrastructure investment
»Allows for both existing and future costs
»May not be used to recover operation and maintenance costs
●Consists of two parts
»Existing cost basis: intends to recognize the current ratepayers’ net investment in the original cost of the non-donated system
»Future cost basis: intends to include future facilities needed to serve growth, including regulatory system improvements
●Last time system development charges were updated was in 2014
»CCI index has been applied annually since 2014
Page 29 of 97
Slide 16
●Existing costs
»Existing assets (original cost)
»less: contributions (dev. / grants)
»less: provision for asset retirement
»plus: interest (maximum 10 years)
»less: net debt principal outstanding
●Future costs
»Future capital cost (today’s dollars)
»less: ineligible projects (plans /
studies)
»less: contributions (dev. / grants)
Methodology
EXISTING COST
BASIS
CURRENT & FUTURE CAPACITY
FUTURE COST
BASIS System
Development
Charge
Page 30 of 97
Slide 17
Existing Cost Basis
Calculation Component Characteristics Water Sewer Stormwater
1. Original Cost of Current
Assets
Based on inventory of City assets
through 2024.$183.1M $118.2M $107.2M
2. Less: Contributions In Aid
of Construction
Excluding assets that were funded by
other entities or fees.($39.7M)($48.6M)($28.0M)
3. Plus: Interest
RCW allows for inclusion of up to ten
years of interest on each asset, not to
exceed the original cost of the asset.
$50.6M $29.8M $30.2M
4. Less: Provision for Asset
Retirement
Accounts for the replacement of
existing assets in the future capital
plan
($17.7M)($14.2M)(9.1M)
5. Less: Debt Principal
Outstanding
Excluded since customers will pay for
their share of debt service through
user rates.
($3.2M)--
Total Existing Cost Basis $173.1M $85.2M $100.3MPage 31 of 97
Slide 18
Future Cost Basis
Calculation Component Characteristics Water Sewer Stormwater
1. Capital Improvement
Plan (CIP)
Projects identified in the City’s capital
improvement plan. All project costs
in today’s dollars.
$200.7M $68.4M $61.6M
2. Less: Grants &
Developer Contributions
Projects that receive grant or
developer contributions within the
City’s capital improvement plan.
($2.5M)-($0.5M)
Total Future Cost Basis $198.2M $68.4M $61.1M
Page 32 of 97
Slide 19
System Capacity
Water
Total system capacity:
36,624 MCEs
Based on comprehensive
plan system capacity analysis
by function
37% future
available capacity
Sewer
Total system capacity:
42,792 RCEs
Based on comprehensive
plan flow forecast
through 2044
25% future
available capacity
Stormwater
Total system capacity:
91,104 ESUs
Based on the same
flow growth rate as
sewer
25% future
available capacity
Notes: MCE = Meter Capacity Equivalent, or meter size RCE = Residential Capacity Equivalent ESU = Equivalent Service Unit
Page 33 of 97
Slide 20
SDC Calculation
Cost Basis Applicable Customers Water Sewer Stormwater
Existing Cost Basis Current & Future Capacity by
Function $4,745 $1,992 $1,101
Future Cost Basis Current & Future Capacity by
Function $5,382 $1,598 $671
Total SDC per MCE/RCE/ESU $10,127 $3,590 $1,772
Notes: MCE = Meter Capacity Equivalent, or meter size
RCE = Residential Capacity Equivalent
ESU = Equivalent Service Unit
Existing SDC: $9,725 $3,608 $1,791
Inc./Dec. +$402 -$18 -$19
Total Increase for New SF Connection = $365
Page 34 of 97
Slide 21
SDC Charge Basis
●Water SDC will be determined by meter capacity equivalents (MCEs)
»¾ meter = $10,127
»Charges increase for larger meters and are related to the flow capacity of the meter
●Sewer SDC will be calculated based on residential capacity equivalents (RCEs)
»1 single family residence = 1 RCE
»1 RCE = $3,590
»Non-residential RCEs are calculated based on # of fixture units and projected flow
●Stormwater SDC will be calculated based on equivalent service units (ESUs)
»1 single family residence = 1 ESU
»1 ESU = $1,772
»1 ESU = 2,600 sq. ft. of impervious surface area
»Non-residential ESUs are calculated based on amount of impervious surface area and definition of ESU
●Calculated charges are “maximum allowable”
●Recommended to adjust annually by an accredited inflation index (e.g., ENR CCI)
Page 35 of 97
Slide 22
SDC Survey - Water
* Jurisdiction requires payment of an additional Cascade Water Alliance Regional Capital Facilities Charge in addition to SDC
Page 36 of 97
Slide 23
SDC Survey - Sewer
* Jurisdiction requires payment of an additional King County Sewer Capacity Charge in addition to SDC
Page 37 of 97
Slide 24
SDC Survey - Stormwater
Page 38 of 97
Slide 25
Wholesale Rates
Page 39 of 97
Slide 26
Wholesale Background
●Last wholesale rate update part of greater utility rate study completed in
2022
»Per agreements
“Auburn has created a customer classification for wholesale customers, and rates for service
charges for wholesale customers shall be based on a rate study for the wholesale customer
classification.”
“Wholesale water rates shall be based on costs of providing the service.”
●Two wholesale customers
»City of Algona – continual service wholesale customer
»Lake Meridian Water District (LMWD) – interruptible “ready to serve” upon
request
Page 40 of 97
Slide 27
Wholesale Rate Methodology
●Current update uses the previously established wholesale rate study
methodology
●Using industry* accepted practice – “utility basis” methodology
●Methodology includes
»Operating Costs – costs related to ongoing maintenance and operation
of eligible assets
»Annual depreciation – of the facilities required to deliver service, related
to the loss in value of facilities due to wear and tear, decay, and
obsolescence
»Return - to provide a fair rate of return for the past investment made to
finance facilities used to provide water service
*American Water Works Association Principles of Water Rates, Fees and Charges, M1 Manual Page 41 of 97
Slide 28
Algona Wholesale Water Rates
●Charges composed of:
»Fixed meter charge, by size
»Usage charge per hundred cubic feet
2027 2028
Meter Charge (per month, per meter)
8-inch (4)127.17$ 137.09$ 147.78$ 159.31$
Charge per 100 cubic feet (ccf)2.51$ 2.71$ 2.79$ 2.88$
Description Existing
Charges
Cost of Service
2026
Proposed
Page 42 of 97
Slide 29
Lake Meridian Water District Rates
●Fixed ready to serve:
»Charged each month
»Recovers the cost to
maintain delivery assets
and provide the ability to
serve when requested
»Includes a portion of
Tacoma read to serve
charge
●Usage Charge:
»Delivery rate for using City
of Auburn sources
»2026 cost of service
assumes no actual water
deliveries
●Purchased Water Surcharge:
»Applied to water purchased
from Tacoma for delivery to
LMWD
»Includes Tacoma peaking
rate & portion of ready to
serve charge
2027 2028
Standby Charge per month 1,592.61$ 2,131.05$ 2,141.74$ 2,153.27$
Usage Charges:
Usage Charge - per 100 cubic feet (ccf)2.24$ 2.49$ 2.56$ 2.64$
Purchased Water Surcharge - per ccf of water purchased from Tacoma 1.82$ 2.53$ 2.53$ 2.53$
Description Existing
Charges
Cost of Service
2026
Proposed
Page 43 of 97
Slide 30
Next Steps
●Direction / feedback
»Move forward with updated SDCs
–Water: $10,127 per MCE
–Sewer: $3,590 per RCE
–Stormwater: $1,772 per ESU
»Adjust wholesale rates to cost of service
●Next steps
»Adopt rates and SDCs effective January 1, 2026
Page 44 of 97
Slide 31
Thank you!
Questions?
Brooke Tacia, Project Manager
(425) 502-6445
Brooke.tacia@bowman.com
www.fcsgroup.com
Page 45 of 97
AGENDA BILL APPROVAL FORM
Agenda Subject: Meeting Date:
Ordinance No. 7008 (Thomas) (10 Minutes)
An Ordinance amending Sections 3.60.010 and 3.60.020 of the Auburn
Municipal Code to authorize an additional one tenth of one percent Sales
and Use Tax for Criminal Justice purposes in accordance with Section 201,
Chapter 350, Laws of 2025, providing for severability, and establishing an
effective date
November 10, 2025
Department: Attachments: Budget Impact:
Finance Ordinance No. 7008, 2025 .1%
Sales TAx
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Proposed Ordinance No. 7008 authorizes the City to enact an additional 0.1% sales and use tax as
permitted under RCW 43.101.540. This statute allows cities to impose the tax to support local criminal
justice efforts. The proposed tax is projected to generate approximately $2.7 million annually to help
fund the City’s police, jail, human services, and public defense operations.
Public safety costs have continued to rise faster than general fund revenues. The additional tax would
help (1) reduce pressure on existing general fund resources and (2) provide funding for critical police
department technology and infrastructure upgrades.
Upon adoption of the Ordinance, the City must apply to the Washington State Criminal Justice
Training Center (WSCJTC) and demonstrate compliance with the eligibility requirements established
under RCW 43.101.540.
Adoption of this Odinance does not commit the Council to any specific spending programs beyond
2026. If approved, the City anticipates beginning tax collection on April 1, 2026, resulting in an
estimated $2 million increase in revenue, which is currently proposed and reflected in the mid-biennial
budget amendment. Further allocation of funds will be determined during the 2027–2028 Biennial
Budget process to identify specific programs supported by this revenue.
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 46 of 97
--------------------------------
Ordinance No. 7008
November 10, 2025
Page 1 of 4
ORDINANCE NO. 7008
AN ORDINANCE OF THE CITY OF AUBURN,
WASHINGTON, AMENDING SECTIONS 3.60.010 AND
3.60.020 OF THE AUBURN MUNICIPAL CODE TO
AUTHORIZE AN ADDITIONAL ONE TENTH OF ONE
PERCENT SALES AND USE TAX FOR CRIMINAL JUSTICE
PURPOSES IN ACCORDANCE WITH SECTION 201,
CHAPTER 350, LAWS OF 2025, PROVIDING FOR
SEVERABILITY, AND ESTABLISHING AN EFFECTIVE
DATE
WHEREAS, the Legislature enacted House Bill 2015 in the 2025 legislative
session to provide qualified cities, towns, or counties to authorize, by Resolution or
Ordinance, a new local option sales and use tax of one-tenth of one percent (0.1%) for
criminal justice purposes; and
WHEREAS, the City Council seeks to enhance criminal justice funding; and
WHEREAS, the City’s cost of maintain public safety services continues to outpace
the growth of general fund sources that directly support public safety operations; and
WHEREAS, the sales and use tax authorized will represent a significant additional
source of funding to address public safety needs in the City; and
WHEREAS, imposing the sales and use tax in furtherance of programs and
services allowed by Section 201, Chapter 350, Laws of 2025, including addressing high-
priority community safety needs; and
WHEREAS, the City Council finds that the city, through its law enforcement
agency, the Auburn Police Department, meets the requirements to receive a grant from
Page 47 of 97
--------------------------------
Ordinance No. 7008
November 10, 2025
Page 2 of 4
the Local Law Enforcement Grant Program created in Section 101, Chapter 350, Laws
of Washington 2025; and
WHEREAS, the city voters have not repealed by referendum the criminal justice
sales tax imposed pursuant to RCW 82.14.340 or rejected a ballot proposition to impose
the public safety sales tax authorized by RCW 82.14.450 in the previous 12 months;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION 1. The City Council finds that the City meets the eligibility requirements
to impose the sales and use tax authorized by Section 201, Chapter 350, Laws of 2025,
and if there were any documentation deficiencies identified by the CJTC, such
deficiencies will be rectified.
SECTION 2. All portions of the Auburn Municipal Code in this Ordinance that are
not shown in strikethrough and underline edits or are not explicitly repealed herein remain
in effect and unchanged.
SECTION 3. Section 3.60.010 of the Auburn Municipal Code is amended to add a
new subsection C to read as follows:
C. There is hereby imposed an additional sales or use tax upon every
taxable event, as defined in RCW 82.14.020, occurring within the City, as
authorized by Section 201, Chapter 350, Laws of 2025. Money collected
under this subsection must be used for criminal justice purposes, as defined
Page 48 of 97
--------------------------------
Ordinance No. 7008
November 10, 2025
Page 3 of 4
in Section 201, Chapter 350, Laws of 2025 (or as may be amended in the
future).
SECTION 4. Section 3.60.020 of the Auburn Municipal Code is amended to add
new subsections C and D to read as follows:
C. The tax imposed under AMC 3.60.010 C is assessed on the
selling price in the case of a sales tax, or value of the article used, in the
case of a use tax. The rate of such tax imposed shall be one-tenth of one
percent, as allowed under Section 201, Chapter 350, Laws of 2025 (or as
may be amended in the future).
D. To the extent an additional sales tax imposed by the City
would cause the total rate of tax for sales of lodging to exceed the maximum
amount allowed by RCW 82.14.410, sales of lodging shall be exempt from
the portion of the tax that would be prohibited by Chapter 82.14 RCW.
SECTION 5. Upon approval of the City Attorney, the City Clerk is authorized to
direct the codifier to make necessary corrections to this Ordinance, including the
corrections of scriveners or clerical errors; references to other local, state, or federal laws,
codes, rules, or regulations; or ordinance numbering and section/subsection numbering
and references. The City Clerk is further authorized to direct the codifier to update any
chapter, section, or subsection titles in the Auburn Municipal Code affected by this
Ordinance, and to replace references to Section 201, Chapter 350, Laws of 2025 with
applicable RCW section references as such sections are codified.
Page 49 of 97
--------------------------------
Ordinance No. 7008
November 10, 2025
Page 4 of 4
SECTION 6. If any section, subsection, sentence, clause, phrase, or word of this
Ordinance should be held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality thereof shall not affect the
constitutionality of any other section, subsection, sentence, clause, phrase, or word of
this Ordinance.
SECTION 7. This Ordinance shall be in full force and effect five (5) days after
publication of a summary of this Ordinance in the City's official newspaper, the additional
tax imposed in Sections 3 and 4 shall apply to taxable events occurring on or after April
1, 2026. The summary shall consist of this Ordinance's title.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Jason Whalen, City Attorney
Published: _____________________________________________________________
Page 50 of 97
Ordinance 7008
.1% Public Safety Sales and Use Tax
CITY COUNCIL STUDY SESSION
NOVEMBER 10, 2025
Page 51 of 97
HB 2015 Details
HB 2015 is public safety funding law that allows qualifying cities to:
•Impose an additional .1% sales and use tax for criminal justice purposes; and/or
•Apply for grants that support hiring, training, and retaining officers
Enacting the .1% sales and use tax can be done through councilmanic action
The City must meet eligibility criteria and apply through the Washington State Criminal Justice
Training Center (WSCJTC) to collect the tax without penalty and/or to apply for the grant
Allowable sales and use tax uses: domestic violence services, public defenders, diversion and
reentry programs, programs to reduce homelessness and improve behavioral health, community
outreach and assistance programs, mental health crisis response, alternative response programs,
and community placements for juvenile offenders.
The .1% public safety sales and use tax is not new – it’s now just easier for cities to impose
Page 52 of 97
Requirements for Imposing the Sales and
Use Tax – RCW 43.101.540
Issue and implement policies consistent with:
•RCWs 43.17.425 and 10.93.160
•Office of the attorney general’s keep Washington working act guide; and
•Model policies and training recommendations for state and local enforcement agencies
•Specifically, policies and practices regarding use of force and de-escalation tactics, and training addressing firearm relinquishment pursuant to court orders
Participate in training as required by RCWs 43.101.455 and 36.28A.445
Implement use of force data collection and reporting
25% officer completion rate with the commission’s 40-hour crisis intervention team training
100% officer completion rate for officers required to complete trauma-informed, gender-based violence interviewing, investigation, response, and case review training developed or approved by the commission pursuant to RCW 43.101.272 and 43.101.276
A police Chief who has not been convicted of a felony, certain gross misdemeanors, and has not implemented policies or practices that allow volunteers to assist with law enforcement activities
Page 53 of 97
Application for Sales and Use Tax
Qualification Verification
Upon adoption by Council, PD will complete and submit the application for verification with
WSCJTC
WSCJTC has 45 days to review submissions and provide feedback
The City has 30 days to respond and provide additional details or clarifying documentation and
up to 180 days to prove compliance
•After the 180 days if the City still can’t demonstrate compliance, the State Treasurer will withhold
$100,000 of the tax collected, per month, until WSCJTC has verified compliance
DOR – who collects sales and use tax on behalf of the City – requires a 75-calendar day notice of
change and changes can take effect January 1, April 1, or July 1.
Page 54 of 97
Increasing Public Safety Costs and Needs
Immediate needs for 2025 and 2026 (as presented in the mid-biennial budget amendment –
Ord. 7000):
Future needs for consideration (2027 and beyond):
◦Potential continued increases to SCORE: $500,000
◦Enhanced PD technology needs: $575,000
◦Potential continued increases for public defense contracts: $175,000
◦Additional Debt Service for new public safety building: $1.4 million
Page 55 of 97
Revenue Impacts
The current tax rate in the City of Auburn is 10.3%
(KC imposed their .1% public safety sales and use
tax option and Jan.1 the rate will be 10.4%)
Of the current 10.3%, the city only collects .95%, or
$.09 of every $1.00 paid in sales tax
Every .1% generates approximately $2.7 million* in
tax revenue to the City
*With recent sales and use tax law changes over certain professional services, the cities taxable base
will be increasing in 2026
Page 56 of 97
Tax Rate Comparisons as of Q4 2025
*Assumes median income of $95,367 and spends 20% of their gross income on sales taxable items
A .1% increase = $19.07
additional tax paid per
year/per tax payer*
Page 57 of 97
Next Steps:
If Council decides to move forward with Ord. 7008:
◦11/17/ 2025: Adopt .1% Public Safety Sales and Use Tax (Ord. 7008)
◦11/17/ 2025: Adopt Mid-Biennial Budget Amendment (Ord. 7000) with new $2 million in
2026
◦Apply for the Sales and Use Tax Authorization with WSCJTC
◦Send signed tax ordinance to DOR to begin collections April 1, 2026
◦Continue to refine how to dedicate the new .1% in the 2027/2028 biennial budget
If Council decides not to move forward with Ord. 7008:
◦11/17/2025: Adopt Mid-Biennial Budget Amendment (Ord. 7000) without new $2 million in
2026
Page 58 of 97
AGENDA BILL APPROVAL FORM
Agenda Subject: Meeting Date:
Ordinance No. 7000 (Thomas) (30 Minutes)
An Ordinance amending the City's 2025-2026 Biennial Budget
November 10, 2025
Department: Attachments: Budget Impact:
Finance Ordinance No. 7000, Ord
No. 7000 BA#3 Transmittal
Memo, 2025 BA#3 Ord No
7000 Schedule A, 2025
BA#3 Ord No 7000
Schedule B, 2026 BA#3 Ord
No 7000 Schedule C, 2026
BA#3 Ord No 7000
Schedule D, 2025 Mid-
Biennial Review Power Point
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Ordinance No. 7000 (Budget Amendment #3) represents the third Budget Amendment for the 2025-
2026 Biennium. This amendment consists of adjustments to capital project budgets; recognition of
new grant awards and adjustments of estimated grant awards and their associated expenditures; and
new expenditures offset by new revenues, adjustments to existing programs, and limited requests for
new budget authority.
For details, see the attached transmittal memorandum and supporting materials.
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 59 of 97
-------------------------
Ordinance No. 7000
November 4, 2025
Page 1 of 2
ORDINANCE NO. 7000
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING THE CITY’S 2025-2026
BIENNIAL BUDGET
WHEREAS, at its November 18, 2024, regular meeting, the Auburn City
Council enacted Ordinance No. 6848, which adopted the City’s 2025-2026 Biennial
budget (Budget); and
WHEREAS, the City Council has amended the Budget two times since
adoption (by enacting Ordinance No. 6975 on May 19, 2025, and Ordinance No.
6991 on August 4, 2025); and
WHEREAS, the City deems it necessary to amend the Budget to appropriate
additional funds into the various Budget funds outlined in the schedules attached to
this Ordinance; and
WHEREAS, the City Council has approved this Ordinance by one more than
its majority in accordance with RCW 35A.34.200.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1. Amendment of the 2025-2026 Biennial Budget. Pursuant to
RCW 35A.34, the City hereby amends its 2025-2026 Biennial Budget to reflect the
revenues and expenditures shown on Schedules “A”, “B”, “C” and “D” attached hereto
and incorporated herein by reference.
Section 2. Implementation. The Mayor is authorized to utilize the revenue
and expenditure amounts shown on Schedules “A”, “B”, “C” and “D” attached to this
Page 60 of 97
-------------------------
Ordinance No. 7000
November 4, 2025
Page 2 of 2
Ordinance. A copy of these Schedules are on file with the City Clerk and available
for public inspection. The Mayor is further authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 3. Severability. The provisions of this Ordinance are declared to
be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section, or portion of this Ordinance, or the invalidity of the application of
it to any person or circumstance, will not affect the validity of the remainder of this
Ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force
five days from and after its passage, approval, and publication as provided by law.
INTRODUCED:
PASSED:
APPROVED:
____________________________
NANCY BACKUS, MAYOR
ATTEST: APPROVED AS TO FORM:
____________________________ ____________________________
Shawn Campbell, MMC, City Clerk Jason Whalen, City Attorney
Published: _________________________________________________________
Page 61 of 97
Interoffice Memorandum
To: City Council
From: Jamie Thomas, Finance Director
CC: Nancy Backus, Mayor
Date: November 10, 2025
Re: Ordinance #7000 – 2025-2026 Budget Amendment #3
The City’s biennial 2025-2026 budget was approved by Council as two one-year appropriations. Budget
Amendment #3 will be the third budget amendment for the biennium and will update the 2025 and 2026
appropriations. Although the 2026 appropriation is being adjusted, this is generally due to the effects of
adjustments to the 2025 appropriation, since any adjustment to the ending balance of 2025 must be reflected
in 2026. Given this, the detail below relates to the 2025 appropriation. For details on specific requests to amend
the biennial budget, please refer to the accompanying Schedule A, Summary of 2025 Budget Adjustments
by Fund and Schedule C, Summary of 2026 Budget Adjustments by Fund. The purpose of this budget
amendment is to:
1. Adjust capital expenditure budgets; and
2. Recognize grant awards and their associated expenditures, and adjust estimated amounts to awarded
amounts when necessary; and
3. Adjust operational expenditures.
Net Effects on 2025 Fund Balance: The fund balance (or ending working capital for proprietary funds) of a
fund is affected when revenues and expenditures within a fund are not equal. If revenues exceed expenditures,
fund balance increases; if expenditures exceed revenues, fund balance decreases. Budget Amendment No.
3 has the following effects on fund balance by fund type:
• General Fund (Fund 001) $ -14,070,769
• Special Revenue Funds (Funds 1*) 13,222,500
• Governmental Capital Funds (Funds 3*) 1,426,239
• Enterprise Funds (Funds 4*) -250,721
• Internal Service Funds (Funds 5*) -340,261
• Agency Funds (Funds 6*) -35,000
NET EFFECT ON FUND BALANCE $ -48,012
Page 62 of 97
Adjust capital project budgets: These requests represent changes to project budgets to align with
updated timelines and project scopes in accordance with strategic planning. Shown below is the
additional expenditure authority requested, along with the additional expenditure authority and net effect
on citywide fund balance:
• M&O Facility Improvements (cp2107)1 $ 400,000
• Move funding from Postmark to Theater Park Plaza (cp2507)2 100,000
• Undercover vehicle purchase 61,000
• Purchase new Cemetery gator3 38,000
• Project funding adjustments4 0
NEW EXPENDITURE AUTHORITY $ 599,000
PROJECT FUNDING ADJUSTMENTS $ 1,920,274
NET EFFECT ON FUND BALANCE $ -561,000
Grant awards and adjustments: These requests recognize the receipt of new grants not previously
budgeted, true-ups of previously approved grant budgets to award amounts, and authorization of
associated grant expenditures. As such, there is generally a net zero effect on fund balance for these
requests. What is shown below is the additional expenditure authority requested, which in each case is
offset by a corresponding adjustment to revenue. The PSE grant reimburses prior expenditures with no
additional authority requested, resulting in an increase to fund balance. These requests include:
• WSDOT: Downtown Bike to Transit (cp2509) $ 1,924,000
• FAA: AWOS, Beacon & Emergency Generator (cp2335) 1,647,537
• King County ILA: 124th Ave SE Transit Imp (cp2515) 1,056,680
• Dept. of Commerce: Downtown Theater Design/Const. (cp2414) 485,000
• AWC: Alternative Response Team (pd2507) 100,000
• PSE: Conservation (cp2108) 0
• Other grants (six total)5 205,836
NEW EXPENDITURE AUTHORITY $ 5,419,053
NET EFFECT ON FUND BALANCE $ 226,239
1 Covers furniture, fixtures and equipment not included in the original contract but required to operation the facility.
2 Reallocates funding from a completed project and adds an additional $100,000 of King County Park Levy funding.
3 Adds expenditure authority which is offset by increased revenues, so there is no effect on fund balance.
4 Several projects are changing funding sources with no effect on overall expenditure authority: Facilities Master Plan
($1.7M of F328 fund balance changed to Cumulative Reserve), 12th St. property purchase ($53.8k F328 fund balance to
REET 1), Public Art purchase and Lea Hill Safe Routes to School ($140,196 and $80,990 F328 fund balance to REET 2).
The Downtown Infrastructure project is being reallocated from F330 exclusively to F330, F328 and F102 to more
accurately classify expenditures (overall expenditure authority for the project is unchanged). Centennial Viewpoint Park
art will be purchased from F328 rather than the General Fund (transfer from GF to F328). Remaining funds from Auburn
Ave. Theater Demo will be moved to Auburn Avenue Theater Rebuild (move $34,382 from F330 to F328). A WSDOT
grant was erroneously budgeted in F328 and will be moved to F102 ($6,500).
5 Dept. of Ecology Local Solid Waste Financial Assistance ($95,765), WA Office of Public Defense SPAR grant
($60,000), WTSC High Visibility Enforcement grant ($21,886), KC Sheriff’s Office RSO grant ($14,725), 4Culture
equipment grant ($13,460).
Page 63 of 97
Adjust Operating Budget: These requests represent changes to the operating budget due to revisions
of existing budget authority and requests for new budget authority.
• Transfer funds from the General Fund to Cumulative Reserve $ 15,000,000
• Reimburse F550 for equipment cost overruns6 1,421,276
• Transfer non-TBD funds from F105 to F1027 1,122,767
• Increase medical and time loss claim budget 420,000
• Increase solid waste utility tax payments 350,000
• Increase public defense expense 325,000
• Add Drinking Water Revolving Fund Loan debt service 249,882
• Increase Parks irrigation budget 200,000
• Replace Golf Course furnace8 170,000
• Increase police fleet expansion costs9 156,000
• Increase SCORE jail expense 165,000
• Decrease sewer excise tax expense -400,000
• Other operating adjustments (eight total)10 273,007
NEW EXPENDITURE AUTHORITY $19,452,932
NET EFFECT ON FUND BALANCE $ 286,749
Requests With 2026 Effects Only: All previous requests are effective as of 2025, many with follow-on
effects in 2026. The following requests only affect the 2026 budget and have no effect in 2025.
• Increase annual HVAC maintenance 140,000
• Implement golf course facility improvement fee 106,000
• Increase annual generator preventive maintenance 80,000
• Consolidate parks security contracts to Facilities fund 78,000
• Consolidate cemetery security contracts to Facilities fund $ 18,240
NEW EXPENDITURE AUTHORITY $ 422,240
NET EFFECT ON FUND BALANCE $ -111,620
6 Expense includes movement of funds to F550. Net effect on fund balance is -$762,769.
7 Beginning in 2025, F105 is only used to house Transportation Benefit District funds. No effect on fund balance.
8 Expense includes movement of funds from GF to Facilities. Net effect on fund balance is -$85,000.
9 Expense includes movement of funds from GF to Equipment Rental. Net effect on fund balance is -$78,000.
10 Increase electronic home monitoring expense ($55,000), increase personnel costs in F117 ($52,500), insurance
reimbursement and expense for traffic signal repair ($44,400), golf clubhouse door ($35,100), increase fire pension
expense ($35,000), golf pro shop inventory ($30,000), parks fence insurance claims and repair ($14,340), Community
Center insurance claim ($6,667)
Page 64 of 97
The following tables summarize the current and revised budget as a result of this amendment.
Table 1: 2025 Budget as Amended
2025 Amended Budget $ 616,906,877
Budget Amendment #3 (Ord #7000) 27,343,247
Budget as Amended $ 644,250,124
Table 2: 2026 Budget as Amended
2026 Amended Budget $ 450,954,306
Budget Amendment #3 (Ord #7000) 3,062,608
Budget as Amended $ 454,016,914
Attachments:
❖ 1. Proposed Ordinance #7000 (budget adjustment #3)
❖ 2. Summary of proposed 2025 budget adjustments by fund and department (Schedule A)
❖ 3. Summary of proposed changes to the amended 2025 budget by fund (Schedule B)
❖ 4. Summary of proposed 2026 budget adjustments by fund and department (Schedule C)
❖ 5. Summary of proposed changes to the amended 2026 budget by fund (Schedule D)
Page 65 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
General Fund (#001)
2025 Adopted Budget 38,910,092 103,396,310 109,147,872 33,158,530
Previous Budget Amendments 22,033,911 2,863,362 10,940,372 13,956,901
2025 Amended Budget 60,944,003 106,259,672 120,088,244 47,115,431
BA#3 (Ordinance #7000, Proposed):- 2,785,478 16,856,247 (14,070,769)
Parks, Arts & Rec
Furnace Replacement – Golf Course - - 85,000 (85,000)
Police
Increase POL.0039 Vehicle Exp.- - 78,000 (78,000)
Equip. Rental CF Reimbursement - - 607,669 (607,669)
Human Resources
2025-26 OPD SPAR Grant gr2506 - 60,000 60,000 -
Police
PD2506/PD2408 HVE Grant - 21,886 21,886 -
PD2504 2025-26 RSO Grant - 14,725 14,725 -
pd2507 Alt Response Team Grant - 100,000 100,000 -
Public Works
MS2502 8th/R St Signl Rpr/Cnst - 44,400 44,400 -
Parks, Arts & Rec
PAARTS 4Culture 2025 Equip Grt - 13,460 13,460 -
CP2516 Centennial Viewpoint Art - - - -
Parks Fence Insurance Claims - 14,340 14,340 -
Pro Shop Inventory for Q4-2025 - 30,000 30,000 -
Irrigation budget increase - - 200,000 (200,000)
Community Rm Floor Insur Claim - 6,667 6,667 -
MS2120 Golf Clubhouse Doors - - 35,100 (35,100)
Non-Departmental
General Fund Revenues Adjustments - 2,480,000 545,000 1,935,000
GF to Cumulative Reserve Xfer Request - - 15,000,000 (15,000,000)
Revised 2025 Budget - Fund 001 60,944,003 109,045,150 136,944,491 33,044,662
Page 66 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
General Transportation Fund (#102)
2025 Adopted Budget 5,721,099 16,841,954 17,394,289 5,168,764
Previous Budget Amendments 5,665,221 23,960,230 31,180,816 (1,555,365)
2025 Amended Budget 11,386,320 40,802,184 48,575,105 3,613,399
BA#3 (Ordinance #7000, Proposed):- 4,096,947 2,974,180 1,122,767
Adjust cp2321 Transfer Budget - - - -
Xfer Non-TBD to F102 - 1,122,767 - 1,122,767
CP2509 Grnt Dwntwn Bike 2 Trnt - 1,924,000 1,924,000 -
CP2515 KC Metro ILA 124th Imp - 1,056,680 1,056,680 -
CP2424 Indirect Fed Grnt WSDOT - (6,500) (6,500) -
Revised 2025 Budget - Fund 102 11,386,320 44,899,131 51,549,285 4,736,166
Arterial Street Preservation Fund (#105)
2025 Adopted Budget 1,798,224 2,144,000 2,186,000 1,756,224
Previous Budget Amendments 3,721,721 - 354,599 3,367,122
2025 Amended Budget 5,519,945 2,144,000 2,540,599 5,123,346
BA#3 (Ordinance #7000, Proposed):- - 1,122,767 (1,122,767)
Xfer Non-TBD to F102 - - 1,122,767 (1,122,767)
Revised 2025 Budget - Fund 105 5,519,945 2,144,000 3,663,366 4,000,579
Drug Forfeiture Fund (#117)
2025 Adopted Budget 802,203 251,300 399,233 654,270
Previous Budget Amendments 86,379 15,000 30,000 71,379
2025 Amended Budget 888,582 266,300 429,233 725,649
BA#3 (Ordinance #7000, Proposed):- - 77,500 (77,500)
Increase to Drug Forfeiture Salaries & Benefits - - 52,500 (52,500)
F117 – Undercover Vehicle Purchase - - 25,000 (25,000)
Revised 2025 Budget - Fund 117 888,582 266,300 506,733 648,149
Page 67 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Cumulative Reserve Fund (#122)
2025 Adopted Budget 33,916,951 80,000 825,600 33,171,351
Previous Budget Amendments (482,315) - 5,696,544 (6,178,859)
2025 Amended Budget 33,434,636 80,000 6,522,144 26,992,492
BA#3 (Ordinance #7000, Proposed):- 15,000,000 1,700,000 13,300,000
GF to Cumulative Reserve Xfer Request - 15,000,000 - 15,000,000
GCBD20 Facilities Master Plan - - 1,700,000 (1,700,000)
Revised 2025 Budget - Fund 122 33,434,636 15,080,000 8,222,144 40,292,492
Parks Construction Fund (#321)
2025 Adopted Budget 463,899 1,876,300 1,850,000 490,199
Previous Budget Amendments 287,545 1,940,645 2,151,914 76,276
2025 Amended Budget 751,444 3,816,945 4,001,914 566,475
BA#3 (Ordinance #7000, Proposed):- 430,000 530,000 (100,000)
CP2507 Move Funds from CP1612 - 430,000 530,000 (100,000)
Revised 2025 Budget - Fund 321 751,444 4,246,945 4,531,914 466,475
Page 68 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Capital Improvements Fund (#328)
2025 Adopted Budget 1,541,064 8,195,500 8,175,000 1,561,564
Previous Budget Amendments 22,569,620 21,904,595 40,949,894 3,524,321
2025 Amended Budget 24,110,684 30,100,095 49,124,894 5,085,885
BA#3 (Ordinance #7000, Proposed):- 3,333,013 1,131,782 2,201,231
CP2108 PSE Grnt City Hall HVAC - 226,239 - 226,239
Adjust cp2321 Transfer Budget - 550,000 550,000 -
MS2210/GCBD05/CP2332 REET CORR - 274,992 - 274,992
CP2507 Move Funds from CP1612 - - - -
CP2516 Centennial Viewpoint Art - 55,900 55,900 -
GCBD20 Facilities Master Plan - 1,700,000 - 1,700,000
CP2414 Aub Ave Thtr-Comm Grant - 485,000 485,000 -
CP2424 Indirect Fed Grnt WSDOT - 6,500 6,500 -
CP2414 xfr funding from CP2406 - 34,382 34,382 -
Revised 2025 Budget - Fund 328 24,110,684 33,433,108 50,256,676 7,287,116
Local Revitalization Fund (#330)
2025 Adopted Budget 16,333 1,001,000 1,000,000 17,333
Previous Budget Amendments 351,676 2,485,642 2,807,314 30,004
2025 Amended Budget 368,009 3,486,642 3,807,314 47,337
BA#3 (Ordinance #7000, Proposed):- (1,550,000) (1,550,000) -
Adjust cp2321 Transfer Budget - (1,550,000) (1,550,000) -
CP2414 xfr funding from CP2406 - - - -
Revised 2025 Budget - Fund 330 368,009 1,936,642 2,257,314 47,337
Page 69 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Real Estate Excise Tax Fund (#331)
2025 Adopted Budget 5,689,062 1,840,000 2,130,100 5,398,962
Previous Budget Amendments (5,689,062) 17,977,654 6,746,600 5,541,992
2025 Amended Budget - 19,817,654 8,876,700 10,940,954
BA#3 (Ordinance #7000, Proposed):- - 674,992 (674,992)
MS2210/GCBD05/CP2332 REET CORR - - 274,992 (274,992)
CP2107 M&O Facility Imprv Ph 1 - - 400,000 (400,000)
Revised 2025 Budget - Fund 331 - 19,817,654 9,551,692 10,265,962
Water Fund (#430)
2025 Adopted Budget 5,361,267 20,710,000 22,689,605 3,381,662
Previous Budget Amendments 16,342,581 3,342,721 14,650,851 5,034,451
2025 Amended Budget 21,703,848 24,052,721 37,340,456 8,416,113
BA#3 (Ordinance #7000, Proposed):- - 300,721 (300,721)
DWL26020 Debt Service Pmts - - 249,882 (249,882)
Equip. Rental CF Reimbursement - - 50,839 (50,839)
Revised 2025 Budget - Fund 430 21,703,848 24,052,721 37,641,177 8,115,392
Sewer Fund (#431)
2025 Adopted Budget 18,781,324 10,745,000 14,800,684 14,725,640
Previous Budget Amendments 12,240,632 - 9,181,985 3,058,647
2025 Amended Budget 31,021,956 10,745,000 23,982,669 17,784,287
BA#3 (Ordinance #7000, Proposed):- - (400,000) 400,000
Decr. 2025 Excise Tax Expense - - (400,000) 400,000
Revised 2025 Budget - Fund 431 31,021,956 10,745,000 23,582,669 18,184,287
Page 70 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Solid Waste Fund (#434)
2025 Adopted Budget 1,883,449 32,522,700 32,056,678 2,349,471
Previous Budget Amendments (66,980) 37,457 37,457 (66,980)
2025 Amended Budget 1,816,469 32,560,157 32,094,135 2,282,491
BA#3 (Ordinance #7000, Proposed):- 95,765 445,765 (350,000)
Incr. 2025 Utility Tax Expense - - 350,000 (350,000)
LSWF25 Solid Waste Grant 25-27 - 95,765 95,765 -
Revised 2025 Budget - Fund 434 1,816,469 32,655,922 32,539,900 1,932,491
Airport Fund (#435)
2025 Adopted Budget 1,692,950 2,319,760 2,602,859 1,409,851
Previous Budget Amendments 233,793 1,093,521 1,398,801 (71,487)
2025 Amended Budget 1,926,743 3,413,281 4,001,660 1,338,364
BA#3 (Ordinance #7000, Proposed):- 1,647,537 1,647,537 -
CP2335 Airport AWOS FAA Grant - 1,647,537 1,647,537 -
Revised 2025 Budget - Fund 435 1,926,743 5,060,818 5,649,197 1,338,364
Cemetery Fund (#436)
2025 Adopted Budget 1,534,792 1,634,300 2,073,075 1,096,017
Previous Budget Amendments 53,857 - 124,953 (71,096)
2025 Amended Budget 1,588,649 1,634,300 2,198,028 1,024,921
BA#3 (Ordinance #7000, Proposed):- 19,000 19,000 -
Purchase New JD Gator HPX815E - 19,000 19,000 -
Revised 2025 Budget - Fund 436 1,588,649 1,653,300 2,217,028 1,024,921
Page 71 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Workers' Comp Fund (#503)
2025 Adopted Budget 3,498,469 1,225,300 1,060,200 3,663,569
Previous Budget Amendments 391,010 410,000 500,000 301,010
2025 Amended Budget 3,889,479 1,635,300 1,560,200 3,964,579
BA#3 (Ordinance #7000, Proposed):- 220,000 420,000 (200,000)
Increase to Medical & Time Loss Claims - 220,000 420,000 (200,000)
Revised 2025 Budget - Fund 503 3,889,479 1,855,300 1,980,200 3,764,579
Facilities Fund (#505)
2025 Adopted Budget 398,481 4,821,500 4,821,241 398,740
Previous Budget Amendments (280,075) 215,000 316,000 (381,075)
2025 Amended Budget 118,406 5,036,500 5,137,241 17,665
BA#3 (Ordinance #7000, Proposed):- 85,000 85,000 -
Furnace Replacement – Golf Course - 85,000 85,000 -
Revised 2025 Budget - Fund 505 118,406 5,121,500 5,222,241 17,665
Equipment Rental Fund (#550)
2025 Adopted Budget 5,061,776 8,146,940 6,354,620 6,854,096
Previous Budget Amendments 3,008,895 2,795,978 5,659,660 145,213
2025 Amended Budget 8,070,671 10,942,918 12,014,280 6,999,309
BA#3 (Ordinance #7000, Proposed):- 1,180,507 1,320,768 (140,261)
Increase POL.0039 Vehicle Exp.- 78,000 78,000 -
Purchase New JD Gator HPX815E - 19,000 19,000 -
F117 – Undercover Vehicle Purchase - 25,000 61,000 (36,000)
Equip. Rental CF Reimbursement - 658,507 762,768 (104,261)
CP2107 M&O Facility Imprv Ph 1 - 400,000 400,000 -
Revised 2025 Budget - Fund 550 8,070,671 12,123,425 13,335,048 6,859,048
Page 72 of 97
Schedule A
Summary of 2025 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Fire Pension Fund (#611)
2025 Adopted Budget 1,837,188 167,900 207,840 1,797,248
Previous Budget Amendments 2,517 - - 2,517
2025 Amended Budget 1,839,705 167,900 207,840 1,799,765
BA#3 (Ordinance #7000, Proposed):- - 35,000 (35,000)
Increase Fire Pension Salaries - - 35,000 (35,000)
Revised 2025 Budget - Fund 611 1,839,705 167,900 242,840 1,764,765
Grand Total - All Funds
2025 Adopted Budget 159,056,171 273,573,960 291,103,958 141,526,173
Previous Budget Amendments 102,582,206 81,694,540 156,199,507 28,077,239
2025 Amended Budget 261,638,377 355,268,500 447,303,465 169,603,412
Total BA#3 (Ordinance #7000, Proposed):- 27,343,247 27,391,259 (48,012)
Revised 2025 Budget 261,638,377 382,611,747 474,694,724 169,555,400
644,250,124 644,250,124
Page 73 of 97
Schedule B
2025 Ending Fund Balance/Working Capital
by Fund
Fund
2025
Amended
Beginning
Balance
2025
Amended
Ending
Balance
BA#3
(ORD #7000)
Revenues
BA#3
(ORD #7000)
Expenditures
BA#3
(ORD #7000)
Net Change in
Fund Balance
Revised Ending
Balance
General Fund (#001)60,944,003 47,115,431 2,785,478 16,856,247 (14,070,769) 33,044,662
General Transportation Fund (#102)11,386,320 3,613,399 4,096,947 2,974,180 1,122,767 4,736,166
Hotel/Motel Tax Fund (#104)470,231 321,681 - - - 321,681
Arterial Street Preservation Fund (#105)5,519,945 5,123,346 - 1,122,767 (1,122,767) 4,000,579
Drug Forfeiture Fund (#117)888,582 725,649 - 77,500 (77,500) 648,149
Recreation Trails Fund (#120)53,723 61,223 - - - 61,223
Cumulative Reserve Fund (#122)33,434,636 26,992,492 15,000,000 1,700,000 13,300,000 40,292,492
Mitigation Fees Fund (#124)16,082,277 4,262,088 - - - 4,262,088
2020 LTGO A&B Refunding Bonds Fund (#232)476,000 476,100 - - - 476,100
SCORE Debt Service Fund (#238)- - - - - -
LID Guarantee Fund (#249)- - - - - -
Golf/Cemetery 2016 Refunding Fund (#276)- - - - - -
Parks Construction Fund (#321)751,444 566,475 430,000 530,000 (100,000) 466,475
Capital Improvements Fund (#328)24,110,684 5,085,885 3,333,013 1,131,782 2,201,231 7,287,116
Local Revitalization Fund (#330)368,009 47,337 (1,550,000) (1,550,000) - 47,337
Real Estate Excise Tax Fund (#331)- 10,940,954 - 674,992 (674,992) 10,265,962
Water Fund (#430)21,703,848 8,416,113 - 300,721 (300,721) 8,115,392
Sewer Fund (#431)31,021,956 17,784,287 - (400,000) 400,000 18,184,287
Storm Drainage Fund (#432)23,011,582 9,279,829 - - - 9,279,829
Sewer Metro Sub Fund (#433)4,879,211 4,918,211 - - - 4,918,211
Solid Waste Fund (#434)1,816,469 2,282,491 95,765 445,765 (350,000) 1,932,491
Airport Fund (#435)1,926,743 1,338,364 1,647,537 1,647,537 - 1,338,364
Cemetery Fund (#436)1,588,649 1,024,921 19,000 19,000 - 1,024,921
Insurance Fund (#501)1,313,034 1,150,034 - - - 1,150,034
Workers' Comp Fund (#503)3,889,479 3,964,579 220,000 420,000 (200,000) 3,764,579
Facilities Fund (#505)118,406 17,665 85,000 85,000 - 17,665
Innovation & Technology Fund (#518)3,432,201 2,665,215 - - - 2,665,215
Equipment Rental Fund (#550)8,070,671 6,999,309 1,180,507 1,320,768 (140,261) 6,859,048
Fire Pension Fund (#611)1,839,705 1,799,765 - 35,000 (35,000) 1,764,765
Cemetery Endowment Fund (#701)2,540,569 2,630,569 - - - 2,630,569
Page 74 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
General Fund (#001)
2026 Adopted Budget 33,158,530 106,950,907 114,023,485 26,085,952
Previous Budget Amendments 13,956,901 374,633 603,800 13,727,734
2026 Amended Budget 47,115,431 107,325,540 114,627,285 39,813,686
BA#3 (Ordinance #7000, Proposed):(14,070,769) 2,800,000 1,803,700 (13,074,469)
Non-Departmental
Furnace Replacement – Golf Course (85,000) - - (85,000)
Increase POL.0039 Vehicle Exp.(78,000) - - (78,000)
Equip. Rental CF Reimbursement (607,669) - - (607,669)
Parks, Arts & Rec
Security Contract I/F Alloc.- - - -
Irrigation budget increase (200,000) - - (200,000)
MS2120 Golf Clubhouse Doors (35,100) - - (35,100)
Non-Departmental
City Wide – Annual HVAC Preventative Maintenance - - 68,700 (68,700)
City Wide - Annual Generator Preventative Maintenance - - 8,000 (8,000)
General Fund Revenues Adjustments 1,935,000 2,800,000 1,727,000 3,008,000
GF to Cumulative Reserve Xfer Request (15,000,000) - - (15,000,000)
Revised 2026 Budget - Fund 001 33,044,662 110,125,540 116,430,985 26,739,217
General Transportation Fund (#102)
2026 Adopted Budget 5,168,764 10,602,973 9,162,300 6,609,437
Previous Budget Amendments (1,555,365) - - (1,555,365)
2026 Amended Budget 3,613,399 10,602,973 9,162,300 5,054,072
BA#3 (Ordinance #7000, Proposed):1,122,767 - - 1,122,767
Xfer Non-TBD to F102 1,122,767 - - 1,122,767
Revised 2026 Budget - Fund 102 4,736,166 10,602,973 9,162,300 6,176,839
Page 75 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Arterial Street Preservation Fund (#105)
2026 Adopted Budget 1,756,224 2,168,000 2,186,000 1,738,224
Previous Budget Amendments 3,367,122 - - 3,367,122
2026 Amended Budget 5,123,346 2,168,000 2,186,000 5,105,346
BA#3 (Ordinance #7000, Proposed):(1,122,767) - - (1,122,767)
Xfer Non-TBD to F102 (1,122,767) - - (1,122,767)
Revised 2026 Budget - Fund 105 4,000,579 2,168,000 2,186,000 3,982,579
Drug Forfeiture Fund (#117)
2026 Adopted Budget 654,270 263,700 408,486 509,484
Previous Budget Amendments 71,379 - - 71,379
2026 Amended Budget 725,649 263,700 408,486 580,863
BA#3 (Ordinance #7000, Proposed):(77,500) - - (77,500)
Increase to Drug Forfeiture Salaries & Benefits (52,500) - - (52,500)
F117 – Undercover Vehicle Purchase (25,000) - - (25,000)
Revised 2026 Budget - Fund 117 648,149 263,700 408,486 503,363
Cumulative Reserve Fund (#122)
2026 Adopted Budget 33,171,351 80,000 825,600 32,425,751
Previous Budget Amendments (6,178,859) - - (6,178,859)
2026 Amended Budget 26,992,492 80,000 825,600 26,246,892
BA#3 (Ordinance #7000, Proposed):13,300,000 - - 13,300,000
GF to Cumulative Reserve Xfer Request 15,000,000 - - 15,000,000
GCBD20 Facilities Master Plan (1,700,000) - - (1,700,000)
Revised 2026 Budget - Fund 122 40,292,492 80,000 825,600 39,546,892
Page 76 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Parks Construction Fund (#321)
2026 Adopted Budget 490,199 711,300 685,000 516,499
Previous Budget Amendments 76,276 - - 76,276
2026 Amended Budget 566,475 711,300 685,000 592,775
BA#3 (Ordinance #7000, Proposed):(100,000) 106,000 106,000 (100,000)
CP2507 Move Funds from CP1612 (100,000) - - (100,000)
gpbd02 Golf Facility Improvement Fee - 106,000 106,000 -
Revised 2026 Budget - Fund 321 466,475 817,300 791,000 492,775
Capital Improvements Fund (#328)
2026 Adopted Budget 1,561,564 13,270,500 13,250,000 1,582,064
Previous Budget Amendments 3,524,321 - - 3,524,321
2026 Amended Budget 5,085,885 13,270,500 13,250,000 5,106,385
BA#3 (Ordinance #7000, Proposed):2,201,231 - - 2,201,231
CP2108 PSE Grnt City Hall HVAC 226,239 - - 226,239
MS2210/GCBD05/CP2332 REET CORR 274,992 - - 274,992
GCBD20 Facilities Master Plan 1,700,000 - - 1,700,000
Revised 2026 Budget - Fund 328 7,287,116 13,270,500 13,250,000 7,307,616
Real Estate Excise Tax Fund (#331)
2026 Adopted Budget 5,398,962 1,840,000 1,569,700 5,669,262
Previous Budget Amendments 5,541,992 - - 5,541,992
2026 Amended Budget 10,940,954 1,840,000 1,569,700 11,211,254
BA#3 (Ordinance #7000, Proposed):(674,992) - - (674,992)
MS2210/GCBD05/CP2332 REET CORR (274,992) - - (274,992)
CP2107 M&O Facility Imprv Ph 1 (400,000) - - (400,000)
Revised 2026 Budget - Fund 331 10,265,962 1,840,000 1,569,700 10,536,262
Page 77 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Water Fund (#430)
2026 Adopted Budget 3,381,662 22,200,250 23,286,921 2,294,991
Previous Budget Amendments 5,034,451 - - 5,034,451
2026 Amended Budget 8,416,113 22,200,250 23,286,921 7,329,442
BA#3 (Ordinance #7000, Proposed):(300,721) - 287,275 (587,996)
City Wide - Annual Generator Preventative Maintenance - - 6,900 (6,900)
DWL26020 Debt Service Pmts (249,882) - 280,375 (530,257)
Equip. Rental CF Reimbursement (50,839) - - (50,839)
Revised 2026 Budget - Fund 430 8,115,392 22,200,250 23,574,196 6,741,446
Sewer Fund (#431)
2026 Adopted Budget 14,725,640 11,505,000 12,425,228 13,805,412
Previous Budget Amendments 3,058,647 - - 3,058,647
2026 Amended Budget 17,784,287 11,505,000 12,425,228 16,864,059
BA#3 (Ordinance #7000, Proposed):400,000 - 21,900 378,100
City Wide - Annual Generator Preventative Maintenance - - 21,900 (21,900)
Decr. 2025 Excise Tax Expense 400,000 - - 400,000
Revised 2026 Budget - Fund 431 18,184,287 11,505,000 12,447,128 17,242,159
Storm Drainage Fund (#432)
2026 Adopted Budget 8,802,355 14,180,200 15,452,074 7,530,481
Previous Budget Amendments 477,474 - - 477,474
2026 Amended Budget 9,279,829 14,180,200 15,452,074 8,007,955
BA#3 (Ordinance #7000, Proposed):- - 3,200 (3,200)
City Wide - Annual Generator Preventative Maintenance - - 3,200 (3,200)
Revised 2026 Budget - Fund 432 9,279,829 14,180,200 15,455,274 8,004,755
Page 78 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Solid Waste Fund (#434)
2026 Adopted Budget 2,349,471 34,866,600 34,040,130 3,175,941
Previous Budget Amendments (66,980) - - (66,980)
2026 Amended Budget 2,282,491 34,866,600 34,040,130 3,108,961
BA#3 (Ordinance #7000, Proposed):(350,000) - - (350,000)
Incr. 2025 Utility Tax Expense (350,000) - - (350,000)
Revised 2026 Budget - Fund 434 1,932,491 34,866,600 34,040,130 2,758,961
Airport Fund (#435)
2026 Adopted Budget 1,409,851 2,512,400 2,973,025 949,226
Previous Budget Amendments (71,487) - - (71,487)
2026 Amended Budget 1,338,364 2,512,400 2,973,025 877,739
BA#3 (Ordinance #7000, Proposed):- - 700 (700)
City Wide – Annual HVAC Preventative Maintenance - - 700 (700)
Revised 2026 Budget - Fund 435 1,338,364 2,512,400 2,973,725 877,039
Cemetery Fund (#436)
2026 Adopted Budget 1,096,017 1,696,800 2,098,241 694,576
Previous Budget Amendments (71,096) - - (71,096)
2026 Amended Budget 1,024,921 1,696,800 2,098,241 623,480
BA#3 (Ordinance #7000, Proposed):- - 2,220 (2,220)
City Wide – Annual HVAC Preventative Maintenance - - 600 (600)
CEM Security Contract I/F Alloc - - 1,620 (1,620)
Revised 2026 Budget - Fund 436 1,024,921 1,696,800 2,100,461 621,260
Page 79 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Workers' Comp Fund (#503)
2026 Adopted Budget 3,663,569 1,225,300 1,060,400 3,828,469
Previous Budget Amendments 301,010 - - 301,010
2026 Amended Budget 3,964,579 1,225,300 1,060,400 4,129,479
BA#3 (Ordinance #7000, Proposed):(200,000) - - (200,000)
Increase to Medical & Time Loss Claims (200,000) - - (200,000)
Revised 2026 Budget - Fund 503 3,764,579 1,225,300 1,060,400 3,929,479
Facilities Fund (#505)
2026 Adopted Budget 398,740 4,932,800 4,947,759 383,781
Previous Budget Amendments (381,075) - - (381,075)
2026 Amended Budget 17,665 4,932,800 4,947,759 2,706
BA#3 (Ordinance #7000, Proposed):- 204,620 204,620 -
City Wide – Annual HVAC Preventative Maintenance - 70,000 70,000 -
City Wide - Annual Generator Preventative Maintenance - 40,000 40,000 -
CEM Security Contract I/F Alloc - 16,620 16,620 -
Security Contract I/F Alloc.- 78,000 78,000 -
Revised 2026 Budget - Fund 505 17,665 5,137,420 5,152,379 2,706
Equipment Rental Fund (#550)
2026 Adopted Budget 6,854,096 7,794,805 5,834,743 8,814,158
Previous Budget Amendments 145,213 - - 145,213
2026 Amended Budget 6,999,309 7,794,805 5,834,743 8,959,371
BA#3 (Ordinance #7000, Proposed):(140,261) - - (140,261)
F117 – Undercover Vehicle Purchase (36,000) - - (36,000)
Equip. Rental CF Reimbursement (104,261) - - (104,261)
Revised 2026 Budget - Fund 550 6,859,048 7,794,805 5,834,743 8,819,110
Page 80 of 97
Schedule C
Summary of 2026 Budget Adjustments by Fund
Budget Amendment #3 (Ordinance #7000)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Fire Pension Fund (#611)
2026 Adopted Budget 1,797,248 176,500 207,840 1,765,908
Previous Budget Amendments 2,517 - - 2,517
2026 Amended Budget 1,799,765 176,500 207,840 1,768,425
BA#3 (Ordinance #7000, Proposed):(35,000) - - (35,000)
Increase Fire Pension Salaries (35,000) - - (35,000)
Revised 2026 Budget - Fund 611 1,764,765 176,500 207,840 1,733,425
Grand Total - All Funds
2026 Adopted Budget 141,526,173 280,938,953 289,766,103 132,699,023
Previous Budget Amendments 28,077,239 411,941 641,108 27,848,072
2026 Amended Budget 169,603,412 281,350,894 290,407,211 160,547,095
Total BA#3 (Ordinance #7000, Proposed):(48,012) 3,110,620 2,429,615 632,993
Revised 2026 Budget 169,555,400 284,461,514 292,836,826 161,180,088
454,016,914 454,016,914
Page 81 of 97
Schedule D
2026 Ending Fund Balance/Working Capital
by Fund
Fund
2026
Amended
Beginning
Balance
2026
Amended
Ending
Balance
BA#3
(ORD #7000)
Revenues
BA#3
(ORD #7000)
Expenditures
BA#3
(ORD #7000)
Net Change in
Fund Balance
Revised Ending
Balance
General Fund (#001)47,115,431 39,813,686 (11,270,769) 1,803,700 (13,074,469) 26,739,217
General Transportation Fund (#102)3,613,399 5,054,072 1,122,767 - 1,122,767 6,176,839
Hotel/Motel Tax Fund (#104)321,681 323,081 - - - 323,081
Arterial Street Preservation Fund (#105)5,123,346 5,105,346 (1,122,767) - (1,122,767) 3,982,579
Drug Forfeiture Fund (#117)725,649 580,863 (77,500) - (77,500) 503,363
Recreation Trails Fund (#120)61,223 68,723 - - - 68,723
Cumulative Reserve Fund (#122)26,992,492 26,246,892 13,300,000 - 13,300,000 39,546,892
Mitigation Fees Fund (#124)4,262,088 2,704,615 - - - 2,704,615
2020 LTGO A&B Refunding Bonds Fund (#232)476,100 476,200 - - - 476,200
Parks Construction Fund (#321)566,475 592,775 6,000 106,000 (100,000) 492,775
Capital Improvements Fund (#328)5,085,885 5,106,385 2,201,231 - 2,201,231 7,307,616
Local Revitalization Fund (#330)47,337 48,337 - - - 48,337
Real Estate Excise Tax Fund (#331)10,940,954 11,211,254 (674,992) - (674,992) 10,536,262
Water Fund (#430)8,416,113 7,329,442 (300,721) 287,275 (587,996) 6,741,446
Sewer Fund (#431)17,784,287 16,864,059 400,000 21,900 378,100 17,242,159
Storm Drainage Fund (#432)9,279,829 8,007,955 - 3,200 (3,200) 8,004,755
Sewer Metro Sub Fund (#433)4,918,211 4,961,211 - - - 4,961,211
Solid Waste Fund (#434)2,282,491 3,108,961 (350,000) - (350,000) 2,758,961
Airport Fund (#435)1,338,364 877,739 - 700 (700) 877,039
Cemetery Fund (#436)1,024,921 623,480 - 2,220 (2,220) 621,260
Insurance Fund (#501)1,150,034 987,534 - - - 987,534
Workers' Comp Fund (#503)3,964,579 4,129,479 (200,000) - (200,000) 3,929,479
Facilities Fund (#505)17,665 2,706 204,620 204,620 - 2,706
Innovation & Technology Fund (#518)2,665,215 2,873,935 - - - 2,873,935
Equipment Rental Fund (#550)6,999,309 8,959,371 (140,261) - (140,261) 8,819,110
Fire Pension Fund (#611)1,799,765 1,768,425 (35,000) - (35,000) 1,733,425
Cemetery Endowment Fund (#701)2,630,569 2,720,569 - - - 2,720,569
Page 82 of 97
2025/2026 Mid-Biennial Budget Review
Major General Fund Revenue Sources,
2026 Property Tax Levy (Ord.7003), and
Mid-Biennial Budget Amendment (Ord. 7008)
CITY COUNCIL STUDY SESSION
NOVEMBER 10, 2025
Page 83 of 97
Upcoming Calendar and Council Action
Date Meeting Action Topic
10/27/2025 Study Session Presentation Utility Rate Study – Presentation 1
11/10/2025 Study Session Presentation Utility Rate Study – Presentation 2
11/10/2025 Study Session Presentation .1% public safety sales tax
11/10/2025 Study Session Presentation 2026 Property Tax Levy
11/10/2025 Study Session Presentation Mid-Biennial Budget Review
11/17/2025 Council Meeting Public Hearing Mid-Biennial Budget Review
11/17/2025 Council Meeting Public Hearing 2026 Property Tax
11/17/2025 Council Meeting Adoption Mid-Biennial Budget Amendment
11/18/2025 Council Meeting Adoption 2026 Property Tax Levy
11/17/2025 Council Meeting Adoption Utility Rate Study
11/17/2025 Council Meeting Adoption .1% public safety sales tax
Page 84 of 97
Mid-Biennial Budget Amendment
Ordinance 7000 accounts for three types of General Fund adjustments:
1. Review major revenue sources
◦2025 and 2026 revenue realignment and cumulative reserve fund transfers
◦2026 Property Tax Levy (ord. 7003)
◦Net impact on fund balance: -$11.72 million
2. Regular budget amendment for operational needs
◦Net Impact on fund balance: -$3.4 million
3. Add revenue impacts of .1% Public Safety Sales Tax
◦Net impact on fund balance: $2 million
Estimated 2026 Ending Fund Balance: $26.7 million (23% of annual operating expenditures)
Ordinance 7000 accounts for two types of adjustments to all other funds:
1. Regular budget amendments for operational needs
◦Net impact on fund balances: -$1 million
2. Capital project adjustments
◦Net impact on fund balances: -$274k
Estimated 2026 Ending Fund Balance for all other funds: $134.4 million
Page 85 of 97
Review Major Revenue Sources
Total: $213.6 million Total: $217.2 million
Page 86 of 97
2026 Preliminary Property Tax Levy
Ordinance 7003 sets the 2026 Property Tax Levy at $25,843,584
2026 Preliminary Assessed Valuation 19,633,917,579$
2025 Property Tax Levy 25,587,707$
Add: 1%255,877
Add: New Construction (at prior year levy rate)176,247
Add: Refunds 125,519
2026 Property Tax Levy 26,145,350$
2026 Estimated Levy Rate 1.33168$
2025 Actual Levy Rate 1.31632$
Page 87 of 97
Mid-Biennial Budget Amendment –
1. General Fund Revenue Realignment
Property tax in alignment with our current trend of 99% collection rates
Utility taxes are trending greater based on increased revenue base = greater tax collection
B&O Tax collections exceeds budget based on collection and audit efforts of past due and delinquent
accounts
MIT Compact funding has begun decreasing and we have been warned this trend will continue
Transfer $15 million into the Cumulative Reserve Fund
Mid-Biennial Revenue Realignment Revenue Expenditure Revenue Expenditure
Property Tax 300,000$ - 700,000$ -
Utility Taxes - Solid Waste 400,000$ - 400,000$ -
Utility Taxes - Electric Utility 200,000$ - - -
B&O Tax 1,700,000$ - - -
MIT Compact (120,000)$ - (300,000) -
Total Revenue Adjustments 2,480,000$ -$ 800,000$ -$
2025 2026
Page 88 of 97
Mid-Biennial Budget Amendment –
1. General Fund Revenue Realignment
Cumulative Reserve Fund
Target balance 11-31% of General Fund
expenditures ($12.6 million - $35.5 million)
Current balance is $33.4 million with $9.6
million currently committed by Council action
Funds can be used for economic
downturn/stabilization, capital/1x programs,
catastrophic events
2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual
2025
Budgeted
2026
Budgeted
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
Ending Fund Balance 30,688,514$ 35,357,368$ 25,688,906$ 46,010,987$ 60,944,003$ 47,115,431$ 39,813,686$ 32,861,142$ 20,267,242$ 2,259,963$ (15,324,904)$
% of Expenditures 42.0%43.7%25.2%49.3%61.2%39.2%34.7%27.4%16.3%1.8%-11.4%
Page 89 of 97
Mid-Biennial Budget Amendment –
2. General Fund Operating Adjustment
General Fund Operational Admendments Revenue Expenditure Revenue Expenditure
Furnace Replacement - Golf Course -$ 85,000$ -$ -$
Cluhouse Doors - Golf Course - 35,100 - -
Pro Shop Inventory 30,000 30,000 - -
Parks Irrigation - 200,000 - -
4Culture Grant (Parks)13,460 13,460 - -
Police Take Home Vehicles - 685,669 - -
SPAR Grant 60,000 60,000 - -
HVE Grant (PD)21,886 21,886 - -
RSO Grant (PD)14,725 14,725 - -
Alt Response Team Grant (PD)100,000 100,000 - -
8th/R Signal Repairs Insurance Claim 44,400 44,400 - -
Park Fences Insurance Claim 14,340 14,340 - -
Community Room Floor Insurance Claim 6,667 6,667 - -
SCORE - 165,000 - 1,150,000
Electronic Home Monitoring - 55,000 - 27,000
Public Defense Contracts - 325,000 - 550,000
Preventative Maintenance (to Facilities)- - - 76,700
Total Budget Amendment Requests 305,478$ 1,856,247$ -$ 1,803,700$
2025 2026
Net impact to 2026 Ending Fund Balance: -$3.4 million
Page 90 of 97
Mid-Biennial Budget Amendment –
3. .1% Public Safety Sales Tax (ord. 7008)
If Ord. 7008 is adopted:
Add $2,000,000 in sales tax revenue in 2026
◦This additional revenue to soften the impacts increasing public safety costs in 2026: SCORE jail and
public defense contracts
◦These increase costs already need to be accounted for in the regular budget amendment
Future uses for consideration:
◦Estimated revenue impacts in the future 2027/2028 biennial budget = $2.7 million annually
◦Potential increases to SCORE: $500,000
◦New PD Technology needs: $575,000
◦Potential Public Defense Contracts: $175,000
◦Additional Debt Service for new public safety building: $1.4 million
Page 91 of 97
Mid-Biennial Budget Amendment –
All Other Funds – Operating Adjustments
Net impact to 2026 Ending Fund Balance: -$1 million
Operational Adjustments Fund Revenue Expenditure Revenue Expenditure
Drug Forfeiture Adjustments Drug Forfeiture/ERR -$ 113,500$ -$ -$
DWSRF Loan Water - 249,882 - 280,375
Equipment Replacement Charge Water - 50,839 - -
Excise Tax Correction Sewer - (400,000) - -
Annual Generator Maintenance (to Facilities)Water/Sewer/Storm - - - 34,920
Utility Tax Solid Waste - 350,000 - -
Dept of Ecology Grant Solid Waste 95,765 95,765 - -
FAA Grant Airport 1,647,537 1,647,537 - -
John Deere Gator Cemetery 19,000 19,000 - -
Time Loss Claim Adjustments Workers Comp 220,000 420,000 - -
Equipment Replacment Carry Forward Equipment Replacement - 104,261 - -
Fire Pension Salaries Fire Pension - 35,000 - -
Total Operational Adjustments 1,982,302$ 2,685,784$ -$ 315,295$
2025 2026
Page 92 of 97
Mid-Biennial Budget Amendment –
All Other Funds – Capital Adjustments
Capital Projects Fund Revenue Expenditure Revenue Expenditure
Downtown Bike Grant General Transportation 1,924,000$ 1,924,000$ -$ -$
KC Metro ILA 124th Improvements General Transportation 1,056,680 1,056,680 - -
Drug Forfeiture Adjustments Drug Forfeiture/ERR - 113,500 - -
Combine Postmark Alley and New Park Projects Parks Construction - 100,000 - -
Golf Facility Improvement Fee Parks Construction - - 106,000 106,000
PSE Grant Capital Improvement Fund 226,239 - - -
Auburn Ave. Theater Grant Capital Improvement Fund 485,000 485,000 - -
M&O Facilty Improvements Phase 1 REET - 400,000 - -
Total Capital Projects 3,691,919$ 4,079,180$ 106,000$ 106,000$
2025 2026
Net impact to 2026 Ending Fund Balance: -$274k
Page 93 of 97
Next Steps:
11/17/25
◦Public Hearing on Mid-Biennial Budget Review
◦Public Hearing on 2026 Property Tax Levy
11/17/2025
◦Adopt Mid-Biennial Budget Amendment (Ord. 7000)
◦Adopt 2026 Property Tax Levy (Ord. 7003)
◦Adopt Utility Rate Study (Ord. 7004)
◦Adopt .1% Public Safety Sales Tax (Ord. 7008)
Page 94 of 97
AGENDA BILL APPROVAL FORM
Agenda Subject: Meeting Date:
Ordinance No. 7003 (Thomas) (10 Minutes)
An Ordinance establishing the levy for regular Property Taxes by the City of
Auburn for collection in 2026 for general City operational purposes in the
amount of $25,843,584
November 10, 2025
Department: Attachments: Budget Impact:
Finance Ordinance No. 7003
Administrative Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Proposed Ordinance No. 7003 establishes the 2026 Property Tax levy based on the assessed
valuations provided by King County plus a 1% increase over 2025, which totals $26,843,584.
Additionally, the city will levy one-time increases due to new construction from prior years and
refunds, which are estimated to total $301,766. The following table summarizes the 2026 Property
Tax Levy calculation.
2025 Property Tax Levy $25,587,707
Add: 1% 255,877
Add: New Construction (at prior year levy rate) 176,247
Add: Refunds 125,519
2026 Property Tax Levy $26,145,350
As of this date, the County has preliminarily established the 2026 assessed valuation (including
estimated new construction) for the City of Auburn at $19.6 billion, which is a 2.44% increase over the
2025 assessed value of $19.2 billion. The 2026 Property Tax Levy will be distributed to the General
Fund to support general governmental operations.
Councilmember: Kate Baldwin Staff: Jamie Thomas
Page 95 of 97
--------------------------------
Ordinance No. 7003
November 6, 2025
Page 1 of 2
ORDINANCE NO. 7003
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ESTABLISHING THE LEVY FOR
REGULAR PROPERTY TAXES BY THE CITY OF AUBURN
FOR COLLECTION IN 2026 FOR GENERAL CITY
OPERATIONAL PURPOSES IN THE AMOUNT OF
$25,843,584
WHEREAS, the City Council of the City of Auburn has met and considered
its budget for the calendar year 2026; and
WHEREAS, pursuant to RCW 84.55.120 the City Council held Public
Hearings on November 17, 2025, after proper notice was given, to consider the City
of Auburn's 2025-2026 mid-biennial budget review and the regular property tax levy;
and
WHEREAS, the City Council of the City of Auburn, after Public Hearing, and
after duly considering all relevant evidence and testimony presented, has
determined that the City of Auburn requires property tax revenue and any increase
of new construction and improvements to property, any increase in the value of
state-assessed property, annexations, and any refund levies in order to discharge
the expected expenses and obligations of the City and in its best interest; and
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Regular property taxes for collection in the City of Auburn
for the year 2026 are authorized in the amount of $25,843,584. Not including the
addition of new construction and improvements to property, any increases related
Page 96 of 97
--------------------------------
Ordinance No. 7003
November 6, 2025
Page 2 of 2
to the value of state assessed property, and any refund levies available. The regular
property tax levy for 2026 collection represents an increase of $255,877, or 1%,
from regular property taxes levied for collection in 2025.
Section 2. Implementation. The Mayor is hereby authorized to implement
those administrative procedures necessary to carry out the directions of this
legislation.
Section 3. Severability. The provisions of this ordinance are declared
to be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section or portion of this ordinance, or the invalidity of the application of
it to any person or circumstance will not affect the validity of the remainder of this
ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Jason Whalen, City Attorney
Published: _____________________________________________________________
Page 97 of 97