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2025-189-Resolution No. 2025-023 Recorded 6/24/2025REVIEWED Recorded in Deschutes County CJ2025-189 Steve Dennison, County Clerk LEGAL COUNSEL Commissioners'Journal 06/24/2025 9:56:31 AM II 2025-189 BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ACTING AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT A Resolution Adopting the Budget, Levying Ad Valorem Taxes And Making Appropriations for the * RESOLUTION NO. 2025-023 Black Butte Ranch Service District Budget for Fiscal Year 2026. BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ACTING AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT, as follows: Section 1. That the Board of County Commissioners of Deschutes County, Oregon, acting as the governing body of the Black Butte Ranch Service District, hereby adopts the budget for fiscal year 2026 in the total sum of $3,363,860. A copy of this budget document is available in the office of the Deschutes County Board of County Commissioners. Section 2. That the Board of County Commissioners of Deschutes County, Oregon, acting as the governing body of the Black Butte Ranch Service District, hereby imposes the ad valorem property taxes provided for in the fiscal year 2026 adopted budget at the tax rate of $1.0499 per $1,000 of assessed value for operations; and $0.7800 per $1,000 of assessed value for local option tax; 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 Limitntion Limitation Rate Levied within Permanent Tax Rate Limit $1.0499/$1,000 Local Option Tax Rate $0.7800/$1,000 Section 3. That the amounts for the fiscal year beginning July 1, 2025, and for the purposes shown below, are hereby appropriated as follows: GENERAL FUND Public Safety $1,534,791 Contingency 400,000 Total District Appropriations $1,934,791 Total Unappropriated and Reserve Amounts $1,429,069 Total District Adopted Budget $3,363,860 PAGE 1 of 2 — RESOLUTION NO. 2025-023 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: C Recording Secretary PAGE 2 OF 2 —RESOLUTION NO.2025-023 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ACTING AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT PHIL CHANG, Commissioner IPvT E S COGZ� BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: June 18, 2025 SUBJECT: Public Hearing and consideration of Resolution No. 2025-023 adopting the Black Butte Ranch Service District FY 2026 Budget RECOMMENDED MOTION: Following the public hearing, move approval of Resolution 2025-023 adopting the fiscal year 2026 Black Butte Service District budget in the sum of $3,363,860, imposing and categorizing ad valorem property taxes at the tax rate of $1.0499 per $1,000 of assessed value for operations and $0.7800 per $1,000 of assessed value for local option tax, 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 for the Black Butte Ranch Service District. 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 proposed to the approved budget. BUDGET IMPACTS: Approval of the resolution establishes the FY 2026 budget and levies ad valorem taxes. ATTENDANCE: Cam Sparks, Budget & Financial Planning Manager