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Home My WebLink Aboutord2025-059m Whatcom County COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 Agenda Bill Master Report File Number: AB2025-725 File ID: AB2025-725 Version: 1 Status: Adopted File Created: 10/08/2025 Entered by: MMiterko@co.whatcom.wa.us Department: Finance Division File Type: Ordinance Requiring a Public Hearing Assigned to: Council (Special) Final Action: 12/02/2025 Agenda Date: 12/02/2025 Enactment #: ORD 2025-059 Related Files: Primary Contact Email: rrydel@co.whatcom.wa.us TITLE FOR AGENDA ITEM: Ordinance authorizing the levy of taxes for County and State purposes in Whatcom County, Washington, for the year of 2026 SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: The proposed ordinance adopts the Whatcom County 2026 property tax levy. HISTORY OF LEGISLATIVE FILE Date: Acting Body: 10/21/2025 Council Action: Sent To: INTRODUCED FOR PUBLIC Council HEARING Aye: 6 Buchanan, Donovan, Elenbaas, Galloway, Scanlon, and Stremler Nay: 1 Byrd 11/05/2025 Council HEARD PUBLIC Council Committee of the Whole TESTIMONY AND REFERRED TO COMMITTEE Aye: 7 Buchanan, Byrd, Donovan, Elenbaas, Galloway, Scanlon, and Stremler Nay: 0 11/18/2025 Council Committee of the Whole DISCUSSED 12/02/2025 Council (Special) PUBLIC TESTIMONY 12/02/2025 Council (Special) RECEIVED (file not final) ADOPTED Whatcom County Page 1 Printed on 121312025 Agenda Bill Master Report Continued (AB2025-725) Aye: 4 Buchanan, Donovan, Galloway, and Scanlon Nay: 3 Byrd, Elenbaas, and Stremler Attachments: Note regarding attachments to be provided, Proposed Ordinance, Notice of Hearing after 10.21.2025, Notice of Hearing on 12.2.2025 Whatcom County Page 2 Printed on 121312025 PROPOSED BY: Executive INTRODUCTION DATE: October 21, 2025 ORDINANCE NO. 2025-059 AUTHORIZING THE LEVY OF TAXES FOR COUNTY AND STATE PURPOSES IN WHATCOM COUNTY, WASHINGTON, FOR THE YEAR OF 2026 WHEREAS, pursuant to Home Rule Charter Section 6.10 the County Executive is required to submit for Council consideration a budget and proposed tax and revenue ordinances necessary to raise sufficient revenues to balance the budget; and WHEREAS, the County Council has approved a budget for the 2025-2026 biennium, including all sources of revenues and anticipated expenditures on November 19, 2024; and WHEREAS, the 2025-2026 budget also includes funding of the Healthy Children's Initiative (Proposition 5) as approved by the voters in November 2022; and WHEREAS, the County Council, in the course of considering the mid -biennium review and modification has reviewed all sources of revenue and examined all anticipated expenses and obligations; and WHEREAS, the County Council has determined it is necessary to increase the General Fund property tax levy 1% for 2026, exclusive of the Healthy Children's Initiative funding, to fund essential county services; and WHEREAS, the County Council held a public hearing regarding the biennial county budget and the mid -biennium review, which included property tax rates, and other revenues. NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that an increase in the County general levy is hereby authorized for the levy to be collected in the 2026 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $387,351 which is a percentage increase of 1% from the previous year. This increase is exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, solar, biomass, and geothermal facilities, and any increase in the value of state assessed property, any annexations that have occurred and refunds made; and BE IT FURTHER ORDAINED, that the taxes to be levied against parcels of property within the Diking Districts, Drainage Districts, and Drainage Improvement Districts are to be credited to the individual maintenance funds for the year 2026, and the amounts to be apportioned to the original assessments for construction in said districts are as follows per "Exhibit A" attached hereto and incorporated herein by reference; and Page 1 BE IT FINALLY ORDAINED, that if the Washington State Legislature changes any laws affecting levies contained herein, and the Prosecuting Attorney's Office concurs, the Whatcom County administration will change such levies accordingly. ADOPTI�D this,� day of 4� ATTE7°� wpm dr �' Cathy,Hal%a, Clerk "s p, i e Council ® APPROVE6A& jtV' &) I approved by / h?is'Quirrn 10.30.2025/LB Civil Deputy Prosecutor December 2025. Page 2 WHATCOM COUNTY COUNCIL WHATCOM COUNTY, WASHINGTON Kay ee loway, Council Chair Satpal Sin Sidhu, County Executive APPROVED ( ) NOT APPROVED ft Date: Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of. Butler Ditch District held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Butler Ditch District_ in the amount of: $ C� I- ® --_ - , and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this -L day of m C-_+M_ae_i_.., 2025. Supervisor Supervisor Supervisor ATTEST) Kirsten UMaTher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Butler Ditch District/62200 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget Revenues $31,509 $79 $34,269 $2,680 $492 $492 Projected 2026 beginning balance $33,776 Assessments $6,000 Other Revenue $0 Total 2026 Revenues $6,000 Total available for 2026 Budget Allocation $39,776 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $300 Projected Work Plan/Estimated Maintenance Expenses $6,500 New Project and Unforeseen Expenses $32,976 Total Expenditures $39,776 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $6,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Consolidated Drainage Improvement District #1 _ held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Consolidated Drainage Improvement District #1 in the amount of: $ _ 7 C7C: > ® , and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this 1( day of _S 2025. Supervisor U12j/Gt YLr]V/ •fljj��" Supervisor ATTES. : I irsten al aches, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Consolidated Drainage Improvement District #1/62300 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget Revenues Assessments Other Revenue $16,912 $18,949 J_ $2,542 $492 $175 $38,403 $667 Projected 2026 beginning balance $37,736 Total 2026 Revenues Total available for 2026 Budget Allocation (2026 projected beginning balance + 2026 revenue) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses $7,000 On d-7 nnn $250 $8,300 $44,736 New Project and Unforeseen Expenses $36,186 Total Expenditures $44,736 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $7,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Drainage District #2 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage District #2 ___ in the amount of: $ aW Q Q ®..7, and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this t+ day of 2025. Supervisor ATTEST: 2l<, -z s� Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage District #2/62400 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $25,264 $3,747 $1,873 $492 $175 $30,884 $667 Projected 2026 beginning balance $30,217 Revenues Assessments $3,000 Other Revenue $0 Total 2026 Revenues $3,000 Total available for 2026 Budget Allocation $33,217 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $4,750 New Project and Unforeseen Expenses $28,217 Total Expenditures $33,217 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $3,000.00 ExhibitA RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of. Draina e District #3 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage District #3 _ in the amount of: ®o c3 M, and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this 1,�- day of S t.a Ae"a l _, 2025. Supervisor i -Supervisor Supervisor ATTES Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage District #3/62500 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $32,984 I $1,678 $35,276 $614 $959 $ l ,459 $500 Projected 2026 beginning balance $33,817 Revenues Assessments $15,000 Other Revenue $0 Total 2026 Revenues $15,000 Total available for 2026 Budget Allocation $48,817 (2016 projected beginning balance + 2016 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $2,800 New Project and Unforeseen Expenses $45,767 Total Expenditures $48,817 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $15,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Drainage Improvement District #5 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage Improvement District #5 in the amount of: $rN .,e Q -. 0 C) and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this t _ day of _Q-o , 2025. C! Supervisor Supervisor Supervisor ATTEST Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #5/62600 As of December 31, 2024 Cash in Account WCIP Investments $17,859 $10,318 ' $39,810 Uncollected Assessments (including 2025 and past years) $11,634 Actual 2025 expenditures $8,942 $9,553 Less any Estimated 2025 Expenditures (any outstanding invoices) $611 J 2026 Budget Revenues Assessments Other Revenue Projected 2026 beginning balance $30,257 $20,000 $0 Total 2026 Revenues $20,000 Total available for 2026 Budget Allocation $50,257 (1026 projected beginning balance + 1026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $25,000 New Project and Unforeseen Expenses $25,007 Total Expenditures $50,257 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $20,000.00 Exhibit A RESOLUTION NO. 01-202 6 202 6 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage improvement District #6 _—_— in the amount of: 0 0 0 ®s_, and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this day of _ S t.� C r , 2025. e� ) ri,-/m 1� a—r I Supervisor c e-4 � Supervisor Supervisor ATTEST: Ki,sten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #6/62700 As of December 31, 2024 Cash in Account $18,084 WCIP Investments $20,943 $41,102 Uncollected Assessments (including 2025 and past years) $2,074 Actual 2025 expenditures $429 $429 Less any Estimated 2025 Expenditures (any outstanding invoices) $0 Projected 2026 beginning balance $40,673 2026 Budget Revenues Assessments Other Revenue $4,000 $0 Total 2026 Revenues _ $4,000 Total available for 2026 Budget Allocation $44,673 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $11,200 New Project and Unforeseen Expenses $33,223 Total Expenditures $44,673 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $4,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of. Drainage Improvement District #7 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage Improvement District #7` in the amount of: $ SO ,®y _ and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this VIOLday of ��t-t CA Of- - , 2025. jlx Supervisor 4 C -� l` Supervisor CjSupervisor ATTEST: �J_ 9 22- Kirsten ea lacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #7/62800 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget Revenues Assessments Other Revenue $31,509 $79 $24,932 . $2,177 $3,239 $56,521 $5,416 Projected 2026 beginning balance $51,105 Total 2026 Revenues Total available for 2026 Budget Allocation (2026 projected beginning balance + 2026 revenue) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses $50,000 $0 $50,000 $250 $3 7,000 $101,105 New Project and Unforeseen Expenses $63,855 Total Expenditures $101,105 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $50,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of - District #15 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage Improvement District #15 in the amount of: $ to Q . D n O and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this Lr,day of _® , 2025. Supervisor Supervisor Supervisor ATTEST: .fir, , l0 -/s -a6 Kirsten fillacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #15/62900 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures $96,085 $122,622 $26,528 J $21,835 $44,343 Less any Estimated 2025 Expenditures (any outstanding invoices) $22,508 Projected 2026 beginning balance $78,279 2026 Budget Revenues Assessments Other Revenue Total 2026 Revenues Total available for 2026 Budget Allocation (2026projected beginning balance + 2026 revenue) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses $60,000 $300 $33,500 $138,279 New Project and Unforeseen Expenses $104,479 Total Expenditures $138,279 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $60,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Drainage Improvement District #17 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage Improvement District #17 in the amount of: and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this C1 day of 2025. Supervisor Supervisor Supervisor ATTEST: , Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #17/63000 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $20,836 $1,234 $1,781 J $592 I� $1,000 J $23,852 $1,592 Projected 2026 beginning balance $22,259 Revenues Assessments $1,500 Other Revenue $0 Total 2026 Revenues $1,500 Total available for 2026 Budget Allocation $23,759 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $200 Projected Work Plan/Estimated Maintenance Expenses $3,500 New Project and Unforeseen Expenses $20,059 Total Expenditures $23,759 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $1,500.00 Exhibit A RESOLUTION NO. 0 1 -2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Consolidated DDistrict #20 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Consolidated Drainage Irnp District #20 in the amount of. ® ®® and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this !�r day of _—`SPc 2025. C Supervisor Supervisor Supervisor ATTEST: Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Consolidated Drainage Improvement District #20/63100 As of December 31, 2024 Cash in Account WCIP Investments $29,184 $23,414 $56,902 Uncollected Assessments (including 2025 and past years) $4,305 Actual 2025 expenditures $492 L $5,715 Less any Estimated 2025 Expenditures (any outstanding invoices) $5,222 2026 Budget Revenues Assessments Other Revenue Projected 2026 beginning balance $51,188 $10,000 $0 Total 2026 Revenues _ $10,000 Total available for 2026 Budget Allocation $61,188 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $29,750 New Project and Unforeseen Expenses $31,188 Total Expenditures $61,188 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $10,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of Consolidated Drainage Improvement District #21 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Consolidated Drainage Imp District #21 in the amount of: O ® O _ , and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this J day of _('--Q]r,e{' , 2025. (17 � - - Supervisor Supervisor 4"Y Supervisor ATTEST• Kirsten Ga lather, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Consolidated Drainage Improvement District #21/63200 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures $93,037 $99,591 $6,459 J $2,214 $3,416 Less any Estimated 2025 Expenditures (any outstanding invoices) $1,201 Projected 2026 beginning balance $96,175 2026 Budget Revenues Assessments Other Revenue $ 10,000 Total 2026 Revenues $10,000 Total available for 2026 Budget Allocation $106,175 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $8,000 New Project and Unforeseen Expenses $97,925 Total Expenditures $106,175 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $10,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Drainage Improvement District #30 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Drainage 1►norovement District #30 in the amount of: O Q _ , and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this q day of _0 C4- bef-.—, 2025. Supervisor Supervisor Supervisor ATTEST: Kirsten Z7allacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #30/63300 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $12,771 $2,011 $2,175 J $635 $1,675 $16,957 $2,310 Projected 2026 beginning balance $14,647 Revenues Assessments $5,000 Other Revenue $0 Total 2026 Revenues $5,000 Total available for 2026 Budget Allocation $19,647 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $175 Projected Work Plan/Estimated Maintenance Expenses $3,000 New Project and Unforeseen Expenses $16,472 Total Expenditures $19,647 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $5,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Consolidated Draina e Improvement District #31 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Consolidated Draina a Im District #31. in the amount of: and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this q day of ____®� 2025. Supervisor Supervisor Supervisor ATTEST: Kirsten iNallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Consolidated Drainage Improvement District #31/63400 As of December 31, 2024 Cash in Account $25,107 WCIP Investments $23,046 $56,925 Uncollected Assessments (including 2025 and past years) $8,772 Actual 2025 expenditures $11,086 $21,435 Less any Estimated 2025 Expenditures (any outstanding invoices) $10,349 J 2026 Budget Revenues Assessments Other Revenue Projected 2026 beginning balance $35,490 $20,000 Total 2026 Revenues $20,000 Total available for 2026 Budget Allocation $55,490 (2026 projected beginning balance + 2U26 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $18,500 New Project and Unforeseen Expenses $36,740 Total Expenditures $55,490 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $20,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of. Drainage Improvement District #30A held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Draina e Im rovement District #30A in the amount of: $ _ , and said assessment shall be imposed pursuant to the system of assessment established by the County. rl ADOPTED this day of 0 C-4-N.doC r- 2025. Supervisor Supervisor Supervisor ATTEST Kirsten allacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Drainage Improvement District #30A/63500 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget Revenues $7,520 $239 $8,445 $686 $417 $592 $175 J Projected 2026 beginning balance $7,853 Assessments $2,000 Other Revenue $0 Total 2026 Revenues $2,000 Total available for 2026 Budget Allocation $9,853 (1016 projected beginning balance + 1016 revenue) Expenditures: Admin $175 Projected Work Plan/Estimated Maintenance Expenses $2,000 New Project and Unforeseen Expenses $7,678 Total Expenditures $9,853 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $2,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Diking District #1 held their annual meeting and have approved the attached budget fbr the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Diking District #1T.__. in the amount of: $ _ m_ 3 � ® ® ® and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this J-�a— day of ep t e �n b e (�-_, 2025. Commissioner Commissioner Commissioner ATTEST: Kirsten Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Diking District #1/63600 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) $348,236 $21,381 $370,171 Actual 2025 expenditures $6,228 $19,703 Less any Estimated 2025 Expenditures (any outstanding invoices) $13,475 Projected 2026 beginning balance $350,468 2026 Budget Revenues Assessments $30,000 Other Revenue $0 Total 2026 Revenues $30,000 Total available for 2026 Budget Allocation $380,468 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $124,000 New Project and Unforeseen Expenses $256,218 Total Expenditures $380,468 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $30,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Deming Diking District_#2.� held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for _ _ Demin gDiking Distric t #2 in the amount of $_ C);,o_ O ®O _._._. and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this J—q_ day of s en �,Lr , 2025. I Commissioner �— Commissioner Commissioner ATTEST: -9 -a Kirsten cher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Diking District #2/63700 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget Revenues $36,822 $98 $48,386 $11,466 $910 $1,085 $175 Projected 2026 beginning balance $47,302 Assessments $20,000 Other Revenue $0 Total 2026 Revenues _ $20,000 Total available for 2026 Budget Allocation $67,302 (1016 projected beginning balance + 1016 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $14,750 New Project and Unforeseen Expenses $52,302 Total Expenditures $67,302 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $20,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of - Diking District #3 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Diking District #3 in the amount of: $ ®O _ and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this day of _p ri�� f� )2025. Commissioner s Commissioner Commissioner ATTES 60- 3-a Kitt te-n Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Diking District #3/63800 As of December 31, 2024 Cash in Account $76,520 WCIP Investments $424 Uncollected Assessments (including 2025 and past years) $5,821 Actual 2025 expenditures $8,510 Less any Estimated 2025 Expenditures (any outstanding invoices) $6,446 2026 Budget $82,765 $14,956 Projected 2026 beginning balance $67,810 Revenues Assessments $12,000 Other Revenue $0 Total 2026 Revenues _ $12,000 Total available for 2026 Budget Allocation $79,810 (2026 projected beginning balance + 2026 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $10,000 New Project and Unforeseen Expenses $69,560 Total Expenditures $79,810 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $12,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of - Diking District #4 held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for ^ Diking District #4 in the amount of: ...—_ 0_._0 , and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this I U day of _4_Q ion ®, 2025. Commissioner ATT,E�T,: Kir, slen °Gallacher, Administrative Secretary EXHIBIT A BUDGET FOR 2026 Diking District #4/63900 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $48,400 $13,656 $13,432 $17,357 $12,746 $75,487 $30,103 Projected 2026 beginning balance $45,384 Revenues Assessments $35,000 Other Revenue $0 Total 2026 Revenues $35,000 Total available for 2026 Budget Allocation $80,384 (1016 projected beginning balance + 1016 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $32,000 New Project and Unforeseen Expenses $48,134 Total Expenditures $80,384 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $35,000.00 Exhibit A RESOLUTION NO. 01-2026 2026 APPROVED BUDGET AND SETTING THE SPECIAL ASSESSMENT WHEREAS, the Commissioners of: Macaulay Creek Flood Control District held their annual meeting and have approved the attached budget for the succeeding year, and WHEREAS, Section 18 of Chapter 396, Laws of 1985, states "Budgets for each special district shall be adopted, and special assessments imposed annually for the succeeding calendar year. " NOW, THEREFORE, BE IT RESOLVED, that the governing body of this special district direct a special assessment for Macaulay Creek Flood Control District in the amount of: and said assessment shall be imposed pursuant to the system of assessment established by the County. ADOPTED this o! �_ day of ..SAre-ty 2025. f: Director Director Director ATTEST: Kirsten Ga Lacher, Ad)ninistrative Secretary EXHIBIT A BUDGET FOR 2026 Macaulay Creek Flood Control District/64100 As of December 31, 2024 Cash in Account WCIP Investments Uncollected Assessments (including 2025 and past years) Actual 2025 expenditures Less any Estimated 2025 Expenditures (any outstanding invoices) 2026 Budget $92,612 $36 $16,295 $75 $175 $108,943 $250 Projected 2026 beginning balance $108,693 Revenues Assessments $20,000 Other Revenue $0 Total 2026 Revenues $20,000 Total available for 2026 Budget Allocation (1016 projected beginning balance + 1016 revenue) Expenditures: Admin $250 Projected Work Plan/Estimated Maintenance Expenses $14,750 $128,693 New Project and Unforeseen Expenses $113,693 Total Expenditures $128,693 Projected 2026 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2026 $20,000.00