2025-186-Resolution No. 2025-020 Recorded 6/24/2025REVIEW D
LEGAL COUNSEL
Reco ded in Deschutes County
Steve Dennison, County Clerk CJ2025-186
Commissioners' Journal 06/24/2025 9:56:31 AM
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f 2025-186
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Adopting the Budget, Levying Ad
Valorem Taxes and Making Appropriations for
the Deschutes County Budget for Fiscal Year
2026.
* RESOLUTION NO. 2025-020
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as
follows:
Section 1. That the Board of County Commissioners of Deschutes County, Oregon, hereby adopts the budget for
fiscal year 2026 in the total sum of $658,727,347. A copy of this document is available in the office of the Deschutes County
Board of County Commissioners.
Section 2. The Board of County Commissioners hereby imposes the ad valorem property taxes provided for in the
fiscal year 2026 adopted budget at the tax rate of $1.2783 per $1,000 of assessed value for the General Fund and the General
County Projects Fund, and that these taxes are hereby imposed and categorized for tax year 2025-26 upon the assessed value
of all taxable property within the district as follows:
General Government Excluded from
Limitations Limitation
Rate Levied within Pennanent Rate Tax Limit $1.2783/$1,000
Section 3. The Board of County Commissioners hereby appropriates for the fiscal year beginning July 1, 2025,
the following amounts for the purposes shown, as follows:
PAGE 1 of 3 —RESOLUTION NO. 2025-020
Deschutes County Fiscal Year 2026 Budget Summary of Appropriations and Reserves for Future Expenditures
APPROPRIATIONS
General Fund
Special Revenue Funds
Program
ation Unit
Reserves
Total
Assessor $
6,898,967 S
$ 223,933 S $
$ 7,122,900
Clerk & Elections
2,416,514
127,501
2,544,015
Property Value Appeals Board
100,980
-
100,980
District Attorney
14,134,928
16,009
14,150,937
Medical Examiner
465,653
-
465,653
Tax Office
1,054,084
56,199
1,110,283
Veterans' Services
1,012,065
7,335
1,019,400
Property Management
640,822
2,700
643,522
Assessment, Taxation & Clerk Reserve
-
-
2,171,000
2,171,000
Code Abatement
565,302
-
-
565,302
Community Justice Juvenile
10,005,365
76,883 1,040,024
11,122,272
Economic Development
382,104
- - -
-
382,104
General Capital Reserve
-
1,437,500
12,654,311
14,091,811
General County Projects
2,466,601
-
1,629,678
4,096,279
Project Development & Debt Reserve
5,856,561
12,003
346,097
6,214,661
Not Allocated to Organizational Unit
5,721,859
16,692,508 19,620,267
500,000
42,534,634
Total General Fund $
51,721,805 $
$ 18,652,571 $ 20,660,291 $
17,301,086
$ 108,335,753
Law Library
$ 306,394 S
Park Acquisition and Development Fees
592,715
PERS Reserve
1,000
Foreclosed Land Sales
121,104
County School
714,000
Special Transportation
10,192,589
Taylor Grazing
22,700
Transient Lodging Tax
3,787,748
Video Lottery
848,030
American Rescue Plan Act
984,959
Coordinated Houseless Response Office
509,984
Victuns' Assistance
1,356,870
County Clerk Records
137,970
Justice Court
911,837
Court Facilities
73,000
Sheriffs Office
68,436,488
Sheriffs Office Reserve
-
Health Services
85,239,096
Community Development
10,948,799
GIs Dedicated
401,035
Road
22,950,429
Natural Resource Protection
1,174,978
Federal Forest Title III
42,430
Surveyor
341,467
Public Land Corner Preservation
601,549
Countywide Trans SDC Impry Fee
-
Dog Control
407,074
Adult Parole & Probation
8,310,376
Total Special Revenue Funds $ 219,414,621 $
$ - S
5,357 $
311,751
195,000
913,969
1,701,684
-
-
5,163,000
5,164,000
22,717
-
143,821
-
714,000
10,192,589
- -
-
-
22,700
8,504,172
-
1,500,000
13,791,920
- 640,270
1,028,000
-
2,516,300
-
-
-
984,959
-
91,496
601,480
108,553
-
1,465,423
251,789
389,759
9,104
22,177
943,118
-
-
73,000
334,378
68,770,966
-
-
911,200
911,200
11,741,011
7,916,954
35,896,909
140,793,970
906,041
1,008,299
10,285,698
23,148,U/
-
59,670
-
460,705
9,690,291
6,647,697
-
39,288,407
7,160
213,966
1,398,891
2,794,995
- -
-
-
42,430
310,801
652,268
689,435
1,290,984
1,699,056
2,958,282
4,657,338
32,626
439,700
90,102
680,000
181,322
9,261,800
$ 33,816,575 $ 22,870,292 $ 55,428,516 $ 331,530,004
Capital Project Funds
Campus Improvement $
25,604,998
S - $
112,000 S
- $
615,663 $
26,332,661
Road Capital improvement Plan
19,022,701
-
7,349,914
-
26,372,615
Total Capital Projects Funds $
44,627,699
$ $
112,000 $
7,349,914 $
615,663 $
52,705,276
Debt Service Funds
Debt Service $
3,500
S 5,827,700 $
- S
- $
- $
5,831,200
Total Debt Service Funds $
3,500
$ 5,827,700 $
- $
- $
- $
5,831,200
Enterprise Funds
Internal Services Funds
Solid Waste $ 21,626,513 S 2,301,900 $ 4,673,934 S 19,696,001 $ 2,939,205 $ 51,237,413
Fair & Expo Center 9,794,451 139,100 542,377 338,024 4,554,546 15,368,498
Total Enterprise Service Funds $ 31,420,964 $ 2,440,900 $ 5,216,311 $ 20,034,025 $ 7,493,751 $ 66,605,951
Facilities
$ 6,678,030 S
Administration
3,478,671
Finance
3,502,083
Legal
2,136,575
Human Resources
2,573,419
Information Technology
5,836,979
Information Technology Reserve
995,100
Risk Management
6,555,370
Health Benefits
42,410,545
Vehicle Mauu & Replacement
1,045,500
Total Internal Services Funds
$ 75,212,272 $
1NDS
$ 422,400,861 $
$ 100,095 S
382,700 $
$ 7,160,825
3,565
147,352
3,629,588
-
124,134
3,626,217
64,101
2,200,676
- -
77,101
- 2,650,520
56,616
160,099
6,053,694
100,000
549,900 1,645,000
4,800
5,841,236
- 12,401,406
-
8,564,955
50,975,500
2,330,237
3,375,737
$ 265,076 $
17,691,915 $
549,900 $ 93,719,163
PAGE 2 OF 3 -RESOLUTION NO.2025-020
Section 4. That the Deschutes County Chief Financial Officer make the appropriations as set out herein for the
2026 fiscal year.
DATED this- day of June, 2025.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBONE, Chair
� at, " �' I
PA TI ADAIR, ice air
PHIL CHANG, Commissioner
PACE 3 of 3 — RESOLUTION NO.2025-020
MEETING DATE: June 18, 2025
SUBJECT: Public Hearing and consideration of Resolution No. 2025-020 adopting the
Deschutes County FY 2026 Budget
RECOMMENDED MOTION:
Following the public hearing, move approval of Resolution 2025-020 adopting the fiscal
year 2026 Deschutes County budget in the sum of $658,727,347, imposing and categorizing
ad valorem property taxes at the tax rate of $1.2783 per $1,000 of assessed value and
appropriating amounts set forth in the resolution.
BACKGROUND AND POLICY IMPLICATIONS:
The Budget Committee met May 12-14, 2025, and fulfilled its statutory obligations by
approving the FY 2026 Proposed Budget as amended for Deschutes County. State statutes
require the Board to hold a public hearing on the adoption of the budget as approved by
the Budget Committee. The Board has the authority to make changes to the approved
budget by up to 10% of expenditures in each fund. There are no changes to appropriations
from the proposed to the approved budget. However, to align with recently adopted
changes to the Deschutes County Code, the Transient Room Tax Fund has been renamed
as the Transient Lodging Tax Fund.
BUDGET IMPACTS:
Approval of the resolution establishes the FY 2026 budget and levies ad valorem taxes.
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager