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Home My WebLink About2025, 12-09 Formal A Meeting Packet AGENDA SPOKANE VALLEY CITY COUNCIL REGULAR MEETING FORMAL A FORMAT Tuesday, December 9, 2025 6:00 p.m. Remotely via ZOOM Meeting and In Person at Spokane Valley City Hall, Council Chambers 10210 E. Sprague Ave. Spokane Valley, WA 99206 Please Silence Your Cell Phones During Council Meeting NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Members of the public will be allowed to comment in-person or via Zoom as described below. Public comments will only be accepted for those items noted on the agenda as “public comment opportunity.”Citizens must register by 4 p.m. the day of the meeting to provide comment by Zoom. Please use the links below to register to provide verbal or written comment. Sign up to Provide Verbal Public Comment at the Meeting via Calling-In Submit Written Public Comment Prior to the Meeting Join the Zoom WEB Meeting ------------------------------------------------------------------------------------------------------------------------------- CALL TO ORDER INVOCATION: PLEDGE OF ALLEGIANCE ROLL CALL APPROVAL OF AGENDA SPECIAL GUESTS/PRESENTATIONS: PROCLAMATIONS: GENERAL PUBLIC COMMENT OPPORTUNITY: This is an opportunity for the public to speak on any subject except agenda action items, as public comments will be taken on those items where indicated. Please keep comments to matters within the jurisdiction of the City Government. This is not an opportunity for questions or discussion. Diverse points of view are welcome but please keep remarks civil. Remarks will be limited to three minutes per person. If a person engages in disruptive behavior or makes individual personal attacks regarding matters unrelated to City business, then the Council and/or Mayor may end that person’s public comment time before the three-minute mark. To comment via zoom: use the link above for oral or written comments as per those directions. To comment at the meeting in person: speakers may sign in to speak but it is not required. A sign-in sheet will be provided at the meeting. CONSENT AGENDA: 1. Consent Agenda: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. Proposed Motion: I move to approve the Consent Agenda. a. Approval of Claim Vouchers, December 9, 2025, Request for Council Action Form: $2,578,644.70. b. Approval of Payroll for Pay Period ending November 30, 2025: $753,527.46. c. Approval of Council Meeting Minutes of October 28, 2025 Council Agenda December 9, 2025 Page 1 of 2 ACTION ITEMS: 2. Ordinance 25-015: Second Read 2025 Budget Amendment –Chelsie Walls 3. Ordinance 25-017: Second Read 2026 Budget–Chelsie Walls NON-ACTION ITEMS: 4. Admin Report: 2026 Fee Resolution –Dan Domrese 5. Admin Report: LTAC Recommendations –Sarah Farr 6. Admin Report: CTA-2025-0002 Wireless Communication Tower Height Reg Amendment –Steve Roberge INFORMATION ONLY(will not be reported or discussed): GENERAL PUBLIC COMMENT OPPORTUNITY:General public comment rules apply. COUNCILMEMBER REPORTS MAYOR’S REPORT ADVANCE AGENDA 7. Advance Agenda CITY MANAGER COMMENTS EXECUTIVE SESSION:Review of a Public Employee\[RCW 42.30.110(1)(g)\] (Proposed motion: I move Council adjourn into executive session for approximately 60minutes to discuss the review of a public employee, and that no action will be taken upon return to open session.) ADJOURNMENT Scan to access the meeting materials Council AgendaDecember 9,2025 Page 2 of 2 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date:December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing AGENDA ITEM TITLE: Approval of the Following Vouchers: CHECK DATES CHECK NUMBERS AMOUNT Explanation of Funds FundDescriptionFundDescription 001General Fund309Parks Capital Projects Fund 101Street Fund310Buildings Capital Project Fund 103Trails & Paths Fund311Pavement Preservation Fund 104Tourism Facilities Tax Fund312Capital Reserve Fund 105Hotel/Motel Fund314Railroad Grade Separation Fund 106Solid Waste Fund315Transportation Impact Fee Fund 107PEG Fund316Economic Dev Capital Proj Fund 108Affordable-Supportive Housing402Stormwater Management Fund 109Tourism Promotion Area Fund403Aquifer Protection Area Fund 110Homeless Housing Program 501Equip Rental/Replacement FundFund 120CenterPlace Op Reserve Fund502Risk Management Fund 121Stabilization Res Fund631Check Clearing Fund 122Winter Weather Reserve Fund632Passthrough Fees & Taxes Fund 204LTGO Bonds Fund901Government Asset Fund 301REET 1 Capital Projects Fund999Pooled Cash Fund 302REET 2 Capital Projects Fund 303Street Capital Projects Fund CC515450Council Ext Legal Claims & Lit 12000Communications PI557200PIO Community Svcs Explanation of Cost Centers and Org Codes PI573999PIO-Cult/Comm Events-OthCCE 13000City Manager CM513100CityMan Executive Office Cost Org CodeDescription CM513199CtyMgrExecutive Office NR Center CM594139CtyMgr Capital-ExecutiveNR 11000Legislative 14000Financial Branch Services CC511600Council Legislative Activities FN514200Finance Financial Services CC511700Council Lobbying Activities 14500Finance 30301 Precinct ProgramsMaint/LE FP558700 FinPgm-Economic Development PS521500 PubSaf Police Facilities FP558709FinPgm-Economic Development 30500Balfour Maint. NR BM518300 BalfFac Maintenance FP565100FinPgm-Welfare BM573900 BalFac-Cult/Comm Events- FP565109 FinPgm-Welfare NR OthCCE FP565300FinPgm-Services for DisabledBM594180BalfFac Capital-Gen Gov FP565400 FinPgm-Homless Services BM594590 BalFac Capital-Prop Dev FP565409 FinPgm-Homless Services NR 30600 Police Campus Maint. FP565500 FinPgm-Domestic Violence PC521500Police Campus Maintenance FP567000 FinPgm-Children Services 30900 Other City Facilities FP567009 FinPgm-Children Services NR OF518200 Oth Fac Prop Mgmt FP569000FinPgms-Aging & Disability SvcOF518300OthFac Maintenance FP569009 FinPgms-Aging & Dis Svc NR OF594180 OthFac Capital-Gen Gov 15000City Attorney40000Public Works Admin. CA515310 CityAtty Internal AdvicePW518900CPW Oth Central Services CA515350 CityAtty Internal LitigationPW594440PubWks Capital-Street Ops CA515410 CityAtty External Advice 41000 Engineering CA515450 CityAtty External Litigation EG543100Eng Street OH Management CA594110 CityAtty Capital-Legal Svcs EG558500Eng BldgPermits & Plan Reviews 16000Public Safety43000Building PS512520 PubSaf Contracted Court BD521300 Bldg Crime Prevention PS515350 PubSaf Int Legal Litigation BD524600 Bldg Code Enforcement PS515910 PubSaf Indigent Defense BD558500 Bldg Permits & Plan Review PS521200 PubSaf Police Operations 44000 Planning PS521299 PubSaf Police OperationsNRPL558600Planning CP/ED Planning PS523600 PubSaf Prisoner Housing 45000 Housing & Homeless Svc. PS525600 PubSaf Disaster Prep Svcs ExpHS565400 Housing SS-Homeless Svcs PS554300 PubSaf Animal ControlHS565499 Housing SS-Homeless SvcsNR PS586000 PubSaf Court Remittances Exp HH565400 HHAA-Soc Srv-Homeless Services PS594210 PubSaf Capital-Law 46000 Economic Development Enforcement PS594219 PubSafCapital-Law EnforceNRED558700 EcoDev CP/ED Economic Dev 17000Information ED558799 EcoDev CP/ED Economic DevNR Tech ED594570 EconDev Capital-Comm Svcs IT518800 IT IT Services 76000 Parks & Rec Admin. 18000Deputy City Mgr PR575599P&Radm Cult/Rec Fac DM513100 DCM Executive Office MP/CCtrNR 19000Human PR576800P&Radm Park Fac-Gen Parks Resources PR576899P&Radm Park Fac-Gen ParksNR HR515410 HumRes External Legal Advice 76100 Parks & Rec Recreation HR518100 HumRes Personnel Services RC571000 Rec Educ/Rec Activities 20000Administrative RC589300 Rec Custodial Remittances AD518900 City Administrative Svc-Gen 76200 Parks & Rec Aquatics AD594189 Administrative Svcs-Capital AQ576200 Aqua Park Fac-Pools 30000Facilities Admin. AQ576299 Aqua Park Fac-PoolsNR FA515419 Fac External Legal AdviceNR Cost Org Code Description Cost Org Code Description Center Center AQ589300 Aqua Custodial Remittances FA518200 Fac Prop Management 76300 Parks Maintenance FA518300 Fac BldgMaintenance PX576800 ParksMnt Park Fac-Gen Parks FA518399 Fac Bldg MaintenanceNR PX576900 ParksMnt Park Fac-Other FA594180 FacAdm Capital-Gen Svcs PX594760 ParksMnt Capital-Park Fac 30100City Hall Maint. PX594769 PksMnt Cap-Prk Facilities NR CH518300 CHall Bldg Maintenance 76400 Senior Center CH518399 CHall Bldg Maintenance NR SC575500 SenCtrCult/Rec Fac MP/CCtr CH573900 Chall-Cult/Comm Events- 76500 CenterPlace Activities OthCCE CP571200CenterPlace Activities-Ed/Rec 30200CenterPlace Maint. 90000 General Government CX575500CX MP/Comm Center MX GG513100 GenGov City Manager Activities CX594750CPMnt Capital-Rec Facilities GG514200 GenGov Financial Services 30300Precinct Maint. GG514299 GenGov Financial ServicesNR PM521500 PrecMx Facilities GG514400 GenGov Election Services PM521599 PrecMx FacilitiesNR GG514900 GenGov Voter Registration GG517900 GenGov Other Emp Benefits GG5651OA GenGov SS Outside Agency Grant GG518100 GenGov Personnel Services GG565499 Gen Gov SS-Homeless GG518300 GenGov Facilities Maintenance ServicesNR GG518639GenGov General GrantsNR GG566000 GenGov Chem Dependancy Svcs GG518800 GenGov IT Services GG567099Gen Gov SS-Children ServicesNR GG518850GenGov Gen IT Services GG589300 GenGov Custodial Remittances GG518900 GenGov Oth Central Services GG591180Gen Gov Debt Repmt-Gen Gov GG519000 GenGov Risk Management GG592180 Gen Gov DebtSvcCost-GG GG553700 GenGov Pollution Control GG594180 GenGov Capital-GenGov GG558700 GenGov Cp/ED Economc Dev GG594189 GenGov Capital-GenGovNR GG558799 GenGov CP/ED Economic Dev GG594440 GenGOv Capital-Street Ops NR GG594519 Capital-Affordable Housing NR GG5587OA GenGov ED Outside Agency GG597000Gen Gov Transfer Out Grant GG559300 Gen Gov Property Development GG597099 Gen Gov Transfer OutNR GG565199GenGov SS Outside Agency Grant 531009Janitorial Supplies 531010Vehicle Supplies Explanation of Object Codes 531012Holiday Decorations 508001VEH LIC FRAUD 532001Vehicle Fuel 508002TRAUMA CARE 535001Small Tools & Minor Equipment 508003CNTY CRIME VICTIMS 535004JAG Grant Supplies 508004AUTO THFT PREV 535008Security Hardware 508005TRUM BRAIN INJ 535009Network Hardware 508006LAB-BLD/BREATH 535011Desktop Hardware 508007WSP HIWAY ACCT 535012Desktop Software 508008ACCESSCOMMACCT 535013Emp Health & Wellness Supplies 508009MULTITRANSACCT 535014Non Capital Server Hardware 508010HWY SAFETY ACT 535018Non Capital Security Software 508011DEATH INV ACCT 535019Non Capital Network Software 508012ST GEN FUND 40 535020Non Capital Server Software 508013ST GEN FUND 50 536006Capital Construction Materials 508014ST GEN FUND 54 539007TCD-Accident Damage Materials 508015DNA ACCOUNT 540001Merchant Charges (Bank Fees) 508016JIS ACCOUNT 540002 Penalties & Interest 508017SCH ZONE SAFETY 541000Tourism Promotion 508020DV PREV STATE 541001 Accounting And Auditing 508021DIST DRIV PREV 541002 Engineering & Architectural 508022MC SAFE ACCT 541003 GIS Services 508023WSBCC SURCHARGE 541004 Contract Attorney Services 508024Sales Tax 541005 Professional Services-General 508025SVFD Fire Fees 541006 Land Survey Services 508027VUL RDWY USER 541007 Geo Technical Services 508028DOL TECH SUPP 541008 Materials Testing Services 508029LAW LIBRARY 541009 Contracted ED Services 508030JUDICIAL STABILIZATION TRUST 541010 Consulting Services 531000Miscellaneous Supplies 541011 Contracted Street Maintenance 531001Office Supplies/Equipment 541012 Contracted Snow/Ice Removal 531004Operating Supplies 541013 Broadcasting Services 531006Safety Supplies 541014 Contract Signal Maintenance 531008Repair & Maintenance Supplies 541015 WSDOT Snow/Ice Removal 541017Advertising543014Pos 4 -Travel Expenses 541018 Legal Notices 543015 Pos 5 -Travel Expenses 541019Transient Relocation/Transport543016Pos 6 -Travel Expenses 541020 Decant Facility Usage 543017 Pos 7 -Travel Expenses 541021Janitorial Services544003Taxes and Assessments 541023 Valley Youth Voice 545003 Equipment Rental 541024811 Service545005Computer Leases 541025 Encampment Cleanup 545007 Interfund Vehicle Lease 541026Vehicle Towing/Relocation545050Operating Facilities Rent 541027 Homeless Outreach Services546001 Auto & Property Insurance 541028Federal Lobbyist Services546002Payments to Claimants 541029 State Lobbyist Services546051 Public Defender 541030COVID JAG LE Services546052Law Enforcement (Sheriff) 541031 Contracted Park Maint 546053 Law Enforcement Equipment 541032Contracted IT Support546054Spokane County Contracts 541033 Liquor Excise Tax546055 Spokane County Contracts - EMS 541034Liquor Profits546056Law Enforcement Equipment 541040 Watershed Studies 546057 Election Costs 541041 Uncollectible Accounts Expense 546058 Spokane County Air Poll Auth 541047 Contracted SW Maintenance 546059 Street Maintenance-County 541054 Hearing Examiner Services 546060 District Court Contract 541060 Outside Agency Grants 546061 Prosecutor 541061 Visit Spokane 546062 LEC Labor Contract Settlement 541062 Sports Commission 546063 Jail:Contract Confinement 541063 Spokane County Fair & Expo 546064 Law Enforcement Vehicles 541064 Valleyfest546065 WSDOT Maintenance Contract 541065 Spokane Valley Heritage Museum 546066 Pretrial Services 541066 HUB 546067 Emergency Management 541067 Evergreen Region Volleyball 546068 Voter Registration 541068 Spokane Octoberfest546069 Animal Control 541069Crave NW546070Unemployment Claims 541070 Valleyfest Cycle Celebration 546071 Ecology Permit 541071Farmers Market -JAKT546072Utility Permits 541072 Northwest Winterfest 546923 2023 Settle & Adjust 541073 JAKT- Brews Beats and Eats 546924 2024 Settle & Adjust 541077 Spokane Valley Summer Theatre 546925 2025 Settle & Adjust 542001 Postage 547001 Gas/Electric Service 542002 Telephone Service 547002 Water Service 542003 Cell Phone Service 547003 Sewer Service 542004 Web Site Service 547004 Waste Disposal 542008 Internet Service 547005 Telvision Service 542010 Network Infrastructure Access 547006 Utility Relocation 542011 Network Inf Access-SCRAPS 548001 Repair & Maintenance Services 543001 Employee Travel Expenses 548002 Copier Service 543010 Emp Travel Reimb -Fed Lobby 548003 Vehicle Service -Rep & Maint 543011 Pos 1 -Travel Expenses548007 Building/Grounds Rep & Maint 543012 Pos 2 -Travel Expenses548031 Desktop SW Subscript/Maint 543013 Pos 3 -Travel Expenses548032 Hosted Software as a Service 548033Server HW Subscript/Maint562000Bldgs & StrctrConstruction 548034 Server SW Subscript/Maint562001 Building Purchases 548035Network HW Subscript/Maint562002Building Improvements 548036 Network SW Subscript/Maint 562003 Precinct Imp w/ JAG Funds 548037Security HW Subscript/Maint562005Park Buildings 548038 Security SW Subscript/Maint563000 Construction 549000City Wide Records Management563003Capital Traffic Control Equip 549001 Subscription Services 563005 Capital Stormwater Impr 549002Memberships563006Park Structures 549003 Printing Services 563007 Utility Relocations - CIP 549004Registrations & Training563008Construction -BNSF Expenses 549005 Filing & Recording Fees 563009 Construction - UPRR Expenses 549006Miscellaneous Services563041Street Cap Imp 2011+ Budget 549007 TCD-Accident Damage Services 563099 Contingency - Budget Only 549008Code Enforcement Abatement Svc564000Capital IT Equipment 549010 Education Reimbursement 564001 Capital Office Furniture/Equip 549011Pos 1 -Registrations564004Capital PEG Equipment 549012 Pos 2 -Registrations564005 Capital Machinery & Equipment 549013 Pos 3 -Registrations564006 Capital Vehicles 549014 Pos 4 -Registrations564011 Capital Computer Hardware 549015 Pos 5 -Registrations564012 Capital Computer Software 549016 Pos 6 -Registrations564013 IT HW Lease Asset 549017 Pos 7 -Registrations565000 Park Construction 549018 Vehicle License & Registration571001 Street Bonds - Principal 549019 Homelessness Response Services 571002 Mirabeau Bonds - Principal 549023 Discounts & Scholarships571003 LTGO '16 -Principal 549025 Professional Licenses 575001 Lease Service (Principal) 549026 Refund-prior period revenues 582001 Debt Service - Other 549031 COVID: Rental/Mortgage Asst 583001 Street Bonds - Interest 549032 COVID: Utility Asst 583002 Mirabeau Bonds - Interest 549033COVID: Food Insecurity583003LTGO '16 -Interest 549034 COVID: Small Business Grants 584001 Street Bonds - Issue Costs 549035COVID: Non-profit Org Grants584002Mirabeau Bonds -Issue Costs 549036 COVID: School Districts584003 LTGO '16 -Issue Costs 549050 Emp Health/Welln Events - Serv 585001 Lease Service (Interest) 560000 Capital Outlay - Budget Only 590000 Estimated Ending Fund Balance 561000 Land Acquisition 599099 CIP Contingency Budget 561001 ROW Acquisition 561002 ROW Land Improvements 561003 Tennant Relocation -CIP 561005 Utilities Insallation/Removal Prepaid Expense Accounts GF001000 143700 Prepaid expenses fund 001 SF101000 143700 Prepaid expenses fund 101 SW402000 143700 Prepaid expenses fund 402 RECOMMENDED ACTION OR MOTION: Move to approve attached list of AP Check Run Reports \[Approved as part of the Consent Agenda, or may be removed and discussed separately.\] STAFF CONTACT: Chelsie Walls, Finance Director ATTACHMENTS: AP Check Run Reports 2 Qbhf Page 1 of 42 Dec 9, 2025 - 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Djuz!pg!Tqplbof!Wbmmfz-!XB!BQ!Difdl!Svo!SfqpsuEfubjm!Jowpjdf!Mjtu XBSSBOU;EVF!EBUF;WFOEPS Sfqpsu!hfofsbufe;Vtfs;Qsphsbn!JE; 7 DIFDL Qbhf Page 6 of 42 WPVDIFS Dec 9, 2025 - Check Runs 57/1149/9189/1146/95 46/95 273/91 5::/11 5::/11 284/31 284/31 BNPVOU 237-514/69 237-514/69 57/1149/9189/1146/95 5::/11284/31 237-514/69 MJOF!BNPVOUMJOF!BNPVOUMJOF!BNPVOUMJOF!BNPVOUMJOF!BNPVOUMJOF!BNPVOUMJOF!BNPVOU DIFDL!UPUBMDIFDL!UPUBMDIFDL!UPUBMDIFDL!UPUBMDIFDL!UPUBM 323!XP!2:.3 JOWPJDF W66628W66645W66646:81198529521:67835.127Q271764 2201:03136220270313622027031362301603136230120313622041031362301703136 EVF!EBUF JOWJOWJOWJOWJOWJOWJOW UZQF MhmOpuMhmOpuMhmOpuTbgfTvqqQQeFyqDpouTusuNyWfiTvqq QP DNFyPggDNFyPggDNFyPggXNTXVujmHfofsbm!GETENySexzXUToJdDusm Pqfsbujoh!'!BQ 1111111111111112111111121112 SFNJU 652129652129652129642117254811652122642121 ::2211 2202:03136 DN624211DN624211DN624211XN648111HG112111TE653411XU653771 2222222 DT:::111 BDDPVOU!EFUBJMBDDPVOU!EFUBJMBDDPVOU!EFUBJMBDDPVOU!EFUBJMBDDPVOU!EFUBJMBDDPVOU!EFUBJMBDDPVOU!EFUBJM 36222:T22202:03136 2202:03136!21;3:;35Tbsbi!EfGpse!)TEfGpse*bqxbssou GSFF!QSFTT!QVCMJTIJOHGSFF!QSFTT!QVCMJTIJOHGSFF!QSFTT!QVCMJTIJOHHSBJOHFSHSFBUFS!TQPLBOF!WBMMFJOMBOE!BTQIBMU!DPNQBOLFOXPSUI!TBMFT!DPNQBO 69696929 778343268 DBTI!BDDPVOU; 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Djuz!pg!Tqplbof!Wbmmfz-!XB!BQ!Difdl!Svo!SfqpsuEfubjm!Jowpjdf!Mjtu XBSSBOU;EVF!EBUF;WFOEPS Sfqpsu!hfofsbufe;Vtfs;Qsphsbn!JE; 24 DIFDL Qbhf Page 42 of 42 WPVDIFS Dec 9, 2025 - Check Runs 365/:9785/81 2-336/92 BNPVOU 784-336/51 214/15262/:5785/81 784-336/51 MJOF!BNPVOUMJOF!BNPVOU DIFDL!UPUBM JOWPJDF 31362211368213136221116633 23012031362301203136 EVF!EBUF JOWJOW UZQF OXjogTDSBQOXJogBddJoufsofu XBSSBOU!UPUBM QP HHPuTwdtHHPuTwdtHHPuTwdt Pqfsbujoh!'!BQ 11121112 SFNJU 653122653121653119 ::2211 2301203136 HH629:11HH629:11HH629:11 232 DT:::111 BDDPVOU!EFUBJMBDDPVOU!EFUBJM 362312T22301203136 2301203136!1:;62;16Tbsbi!EfGpse!)TEfGpse*bqxbssou \[BZP!HSPVQ!MMD\[BZP!HSPVQ!MMD JOWPJDFT 92 214214 DBTI!BDDPVOU; BQ!Difdl!Svo!Sfqpsu Djuz!pg!Tqplbof!Wbmmfz-!XBEfubjm!Jowpjdf!Mjtu XBSSBOU;EVF!EBUF;WFOEPS Sfqpsu!hfofsbufe;Vtfs;Qsphsbn!JE; CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: December 9, 2025 Department Director Approval: Item: Check all that apply: consent old business new business public hearing information admin. report pending legislation AGENDA ITEM TITLE: Payroll for Pay Period Ending November 30, 2025 GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: RECOMMENDED ACTION OR MOTION: Move to Approve above payroll. \[Approved as part of the Consent Agenda, or may be removed and discussed separately.\] STAFF CONTACT: Raba Nimri MINUTES City of Spokane Valley City Council Regular Meeting Formal Format A Tuesday, October 28, 2025 Mayor Haley called the meeting to order at 6 p.m. The meeting was held in person by Council and staff in Council Chambers, and also remotely via Zoom meeting. ___________________ Attendance: Councilmembers Staff Pam Haley, Mayor John Hohman, City Manager Tim Hattenburg, Deputy Mayor Erik Lamb, Deputy City Manager Laura Padden, Councilmember Chelsie Walls, Finance Director Ben Wick, Councilmember Kelly Konkright, City Attorney Rod Higgins, Councilmember Tony Beattie, Sr. Deputy City Attorney Al Merkel, Councilmember Gloria Mantz, City Services Administrator Robert Blegen, Public Works Director John Bottelli, Parks & Rec Director Dave Ellis, Police Chief Absent: John Whitehead, Human Resources Director Jessica Yaeger, Councilmember Mike Basinger, Community & Econ. Dev. Director Jill Smith, Communications Manager Virginia Clough, Legislative Policy Coordinator Lesli Brassfield, Tourism & Marketing Manager Justan Kinsel, IT Specialist Marci Patterson, City Clerk INVOCATION: Pastor Sheri Olsen of Path of Life Ministries gave the invocation. PLEDGE OF ALLEGIANCE ROLL CALL City Clerk Patterson called roll; all Councilmembers were present except Councilmember Yaeger. It was moved by Councilmember Higgins seconded and unanimously agreed to excuse Councilmember Yaeger. APPROVAL OF AGENDA It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to approve the agenda. INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS n/a PROCLAMATIONS: National American Indian Heritage Month Mayor Haley read the proclamation and ladies with the Daughters of the American Revolution accepted the proclamation. GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she invited comments from the public. Ben Lund, Spokane Valley; Keith & Shelly Clark, Spokane Valley; Al Shrock, Spokane Valley; Scott Battlli, Spokane Valley provided general comments. CONSENT AGENDA: 1. Consent Agenda: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. Proposed Motion: I move to approve the Consent Agenda. Council Meeting Minutes, Formal: 10-28-2025 Page 1 of 4 Approved by Council: a. Approval of Claim Vouchers, October 28, 2025, Request for Council Action Form: $4,334,209.18. b. Approval of Payroll for Pay Period ending October 15, 2025: $695,133.37. c. Approval of Council Meeting Minutes of September 23, 2025 It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to approve the Consent Agenda. ACTION ITEMS: 2. PUBLIC HEARING: 2025 Budget Amendment Chelsie Walls Mayor Haley opened the public hearing at 6:22pm. Ms. Walls provided details on the current budget amendment. Mr. Blegen gave an overview of two structures (bridges), one located on the north side of Sullivan at the river and the other was the Steen Road bridge (much smaller) and noted that they are closing the southbound traffic bridge so now it is down to a one lane bridge until repairs are determined. Council discussed the previous construction to the bridge, the need to hire a consultant to perform some review work on the bridges and monitor what is happening and what the estimated costs would be for the bridges. Ms. Walls continued to provide details on the funds that are being amended and noted that there are 14 city funds and that there are specific details in the RCA. Ms. Walls gave highlights of the transfers of funds needed and where funds were being expended. Mr. Bottelli provided brief details on potential fees for The Course. City Manager Hohman pointed out that as listed on the advance agenda, there would be a much more detailed presentation on the fees for The Course at an upcoming council meeting. Mayor Haley invited public comments. Al Shrock, Spokane Valley provided comments. Mayor Haley closed the Public Hearing at 6:40 pm 3. Ordinance 25-015: First Read 2025 Budget Amendment Chelsie Walls After City Clerk Patterson read the Ordinance title, it was moved by Deputy Mayor Hattenburg, seconded to advance Ordinance #25-015 amending the 2025 Budget to a second reading. Ms. Walls noted that she did not have any additional information to add to the ordinance. Vote by acclamation: in favor: Unanimous. Opposed: None. Motion carried. 4. Ordinance 25-017: First Read 2026 Budget - Chelsie Walls After City Clerk Patterson read the Ordinance title, it was moved by Deputy Mayor Hattenburg, seconded to advance Ordinance #25-017 adopting the 2026 Budget to a second reading. Ms. Walls presented a PowerPoint presentation the gave a detailed overview of budget and finance methods and questions that have come up in previous presentations. Her overview detailed the generally accepted accounting principles, primary budget goals, recurring vs nonrecurring, what is a fund balance, examples of a Fund 312 transfer, definition of a reserve fund and that it is not a savings account and defining what the reserve funds are at the city. Councilmember Merkel questioned reallocating extra funds as we want. Ms. Walls provided a detailed explanation regarding the funds and why they were located in each fund. Councilmember Merkel moved to amend the motion and I am going to save the public from a full reading of my amendment because its two pages acceptable to the Mayor unless you want me to read it all. Mayor Haley provided approval. Councilmember Merkel continued approximately $2.5 million in uh savings and that those savings are not savings in terms of expenses, we will actually still be spending this money if we approve this amendment. Um what we will be doing is shifting several expenses that currently we are using recurring funds for into a nonrecurring status. Uh that would free up recurring funds for police officers which is in my amendment the proposed use for that. Some highlights for some of these uh changes, I propose eliminating the communications division which is a savings of $700,000 approximately, um eliminating all uh non salary legal outside counsel expenses from recurring funds and putting those into nonrecurring, uh same with Economic Development um consultants. I did notice that there is one error in this amendment where I accidently copied and pasted the wrong number $25,000, not $571,000 as I put here uh but contracts, um and then redirecting all these funds to immediately to authorizing ten additional police officers and she stated that the amendment died for lack of a second. Vote by acclamation on the original motion: in Council Meeting Minutes, Formal: 10-28-2025 Page 2 of 4 Approved by Council: favor: Mayor Haley, Deputy Mayor Hattenburg, Councilmembers Higgins, Padden and Wick. Opposed: Councilmember Merkel. Motion carried. 5. Motion Consideration: Federal Legislative Agenda Virginia Clough It was moved by Deputy Mayor Hattenburg to approve the 2026 Federal Legislative Agenda as presented. Ms. Clough gave details on the agenda and noted the updates that were made from the previous version. Council thanked Ms. Clough for the added changes. Vote by acclamation: in favor: Unanimous. Opposed: None. Motion carried. NON-ACTION ITEMS: 6. Admin Report: 2026 TPA Budget Proposal Lesli Brassfield Ms. Brassfield provided a PowerPoint of the 2026 TPA Budget and work plan with the funding proposals that included the overview of the budget and work plan previously discussed, information on the opportunity fund, administration of the opportunity fund, the recommended criteria for the opportunity fund, implementation of the opportunity fund, technology services, consultant services, overview of funding for 116 & West, 2026 buckets of focus, and an overview of Spokane Sports funding. Council discussed the opportunity fund and how it could be used in our community. Council provided consensus to return with a motion for the 2026 TPA budget at a later date. Mayor Haley called for a recess at 7:45pm for 10 minutes and that the meeting would resume at 7:55pm. 7. Admin Report: Permit Fee Discussion Gloria Mantz Ms. Mantz provided a PowerPoint presentation that included background of the permit fees in regards to the 2026 Budget, 2026 preliminary budget and noted that there are no changes being proposed to the building permits. She further detailed the public outreach, permit fee evaluation, grading engineering permits, grading plan review costs, grading engineering inspection permit costs, examples of different grading projects, engineering permit recommendations and costs associated with the items. Ms. Mantz also noted that there are a few miscellaneous fees that were not added to the fee schedule at the time the items were approved such as the memorial signs. Ms. Mantz also went over the planning fees that included the environmental SEPA Review, floodplain fees, land use fees, and some of the misc. planning fees. She detailed some of the building permit fees in the area with a chart of fees, potential additional revenue for the permit types as discussed. Council provided consensus to add to the master fee resolution. INFORMATION ONLY (will not be reported or discussed) 8. Department Monthly Reports 9. Fire Dept Monthly Report GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she invited comments from the public. No comments were provided. ADVANCE AGENDA Councilmember Merkel asked about the nighttime taco stands popping up in the Valley and asked for a report on it. City Manager Hohman noted that it sounded like something the Spokane Regional Health District should be aware of and should provide details on. Council did not provide consensus to move this request forward. Councilmember Merkel asked about a cold weather homeless plan. Council did not provide consensus to move this request forward. COUNCILMEMBER REPORTS Councilmember Padden: stated that she attended the Cola Company ribbon cutting event and the BNSF groundbreaking event. Councilmember Higgins: stated he attended the city audit entrance exam today. Council Meeting Minutes, Formal: 10-28-2025 Page 3 of 4 Approved by Council: Councilmember Wick: attended a ribbon cutting for Petsavers, a ribbon cutting for Kokua volleyball, an AWC district meeting in Liberty Lake, and thanked all thosefor the Pines/BNSF project. Councilmember Merkel stated the councilmember Higgins called him a name during the break and it was a direct violation of the Governance Manual. Councilmember Higgins responded and stated that he is not el tried to assault him as he passed by his chair. Deputy Mayor Hattenburg attended the Cola Company ribbon cutting and was quite impressed with the facility and a ribbon cutting for valley food pantry with the Filipino community. Mayor Haley noted that she attended the soup kitchen ribbon cutting with the Filipino community and noted that it is 100% volunteer. She also attended the Cola Company ribbon cutting and their staff gave compliments to our staff and noted that the permitting process is amazing. CITY MANAGER COMMENTS City Manager Hohman and Deputy City Manager Lamb spoke about the slide from the previous year in the 2025 Budget review with the City Manager. Mr. Lamb provided details on the slide regarding the costs for law enforcement and that we have always budgeted for all the law enforcement officers approved in the law enforcement budget. There were challenges a couple years ago hiring officers, it was a nationwide issue to recruit officers. There were not any defunding officers or budget for the police. Chief Ellis spoke about the recruiting efforts and the ability to fill the positions. Chief Ellis also noted that over the last ten years it has been difficult to hire new officers to fill vacant positions as there was an aging workforce retiring from law enforcement and with the unrest of COVID, no new officers were coming on board and that there were not recruiting efforts in place as there are now. Mr. Lamb explained that actions taken by council to look at where the officers could be utilized and that there was a power shift created based on where the need for the officers was helped to fill positions that were further needed. The city also brought in a consultant to do a study and look at the need for the officers fill existing open positions, we would not have been able to fill new positions either. Councilmember Merkel continued to ask questions regarding the staffing and the vacant positions and Councilmember Higgins poised a point of order stating that this has all been spoken about already. Mayor Haley agreed and Councilmember Merkel appealed the ruling and without a second on the appeal, it died. Mr. Hohman continued and explained that we have had a tremendous amount of information brought up and we will continue to bring forward the corrected information to council and to the public. Mr. Hohman noted that we do not meet on election night and the following week due to Day, so there will not be a meeting be a special meeting on the 5th at 5:00pm. EXECUTIVE SESSION It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to adjourn at 8:47p.m. ATTEST: ________________________________ Pam Haley, Mayor ____________________________ Marci Patterson, City Clerk Council Meeting Minutes, Formal: 10-28-2025 Page 4 of 4 Approved by Council: CITY OF SPOKANE VALLEY Request for Council Action Meeting Date:December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Second reading of proposed Ordinance #25-015 which amends the 2025 Budget. GOVERNING LEGISLATION: In order for the City to amend an adopted budget, State law requires the Council to approve an ordinance that appropriates additional funds. PREVIOUS COUNCIL ACTION TAKEN: The Council last took formal action on the 2025 Budget when it was amended on May 27, 2025. On October 21, 2025, an Administrative Report was delivered to Council regarding the need for a budget amendment. On October 28, 2025, a public hearing was held on this topic and Ordinance #25-015 was advanced to a second reading. BACKGROUND: Since the amendment of the 2025 Budget on May 27, 2025, a number of events have transpired in the normal course of operations that necessitate a second 2025 Budget amendment. The proposed amendments include: #001 - General Fund Nonrecurring revenues reflect an increase of $2,440,000, which is comprised of: $620,000 increase in grant proceeds for the 2025 portion of Department of Commerce grants for the City’s Comprehensive Plan update. $400,000 in transfers in from the Civic Facilities Capital Projects Fund #310 related to 2025 repairs to City Hall. Balances in Fund #310 consist of the settlements received by the City for City Hall remediation. $1,420,000 increase in transfers in from the Capital Reserve Fund #312 for space planning and remodeling costs at the Precinct. The bid award for the remodel project was awarded at the August 12, 2025 Council meeting. An increase of $11,484,985 in appropriations (expenditures) comprised of: $457,500 net increase in professional services the Planning Division ($162,500 reduction in recurring expenditures and $620,000 increase in nonrecurring expenditures) related to the update of the City’s Comprehensive Plan. These costs are covered by grants from the Department of Commerce. $50,000 increase in the Parks Maintenance Division due to operations and maintenance costs for The Course due to the events occurring this fall that were not expected. $1,420,000 for space planning and remodeling costs at the Precinct. This is funded by a transfer in from Fund #312 as discussed above. $116,000 increase for police vehicles replacement costs. This increase is due to vehicles that were ordered during 2024 being received and paid for in 2025. $167,000 increase for costs related to the City’s ballot measure for the public safety sales tax that was voted on during the August 5, 2025 election. 1 $400,000 related estimated total costs for the repairs to City Hall during 2025. This is funded by a transfer in from Fund #310 as discussed above. $1,185,300 increase for various contract costs for activities funded through ARPA related amounts. In part, these include costs for park cameras, Innovia Launch NW, Reclaim, and SNAP. $2,126,500 in transfers out to the Civic Facilities Capital Projects Fund #310 for City Hall settlement payments that were originally recorded in the General Fund. All settlement amounts are being kept in Fund #310 at this time. $5,562,685 in transfers out to the Capital Reserve Fund #312 representing the 2023 fund balance in the General Fund in excess of 50% of recurring expenditures. This amount was discussed by Council at the November 5, 2025 Council meeting. #101 – Street O&M Fund Increase revenues by $69,000 to reflect insurance and other judgment and settlement payments related to infrastructure repair costs from vehicle collisions. Increase expenditures by $169,000 which consists of $69,000 for the infrastructure repair costs from vehicle collisions and $100,000 for bridge repair costs that were identified during 2025 which were discussed by Council at the October 28, 2025 Council meeting. #109 – Tourism Promotion Area Fund Decrease expenditures by $450,000 for amounts that will be allocated by the TPA Commission during 2026 rather than 2025. #301 – REET 1 Capital Projects Fund Increase revenues by $500,000 to reflect increased estimated real estate excise tax collections based on activity seen during 2025. Increase expenditures by $364,891 due to changes in the expected transfers out to the Street Capital Projects Fund #303 and the Railroad Grade Separation Projects Fund #314 to reflect current estimates. #302 – REET 2 Capital Projects Fund Increase revenues by $500,000 to reflect increased estimated real estate excise tax collections based on activity seen during 2025. Decrease expenditures by $377,699 due to changes in the expected transfers out to the Street Capital Projects Fund #303 and the Railroad Grade Separation Projects Fund #314 to reflect current estimates. #303 – Street Capital Projects Fund Revenues and expenditures are proposed to decrease by $1,078,299 to reflect current estimates on various projects. The most significant changes is for the Barker Road Improvements – Appleway to I-90 project which is being decreased by nearly $1.2 million due to the updated timing and estimated costs of the project. #309 – Park Capital Projects Fund This fund is being amended to reflect current estimates on several projects. Revenues and expenditures are increased by $30,197 to reflect timing on Greenacres Park improvements and the Sullivan Park Waterline as well as the planning efforts for future Balfour Park amenities that expected to be grant funded in future years. 2 #310 – Civic Facilities Capital Project Fund Revenues are increased by $13,936,500 consisting of $11,810,000 in settlement payments for City Hall received in 2025 and $2,126,500 in transfers in from the General Fund for City Hall settlement payments received in 2024. Increase expenditures by $400,000 in transfers out to the General Fund to cover the estimated costs of City Hall repairs that will be completed in 2025. #312 – Capital Reserve Fund Increase revenues by a $5,562,685 transfer in from the General Fund representing the 2023 fund balance in the General Fund in excess of 50% of recurring expenditures. This amount was discussed by Council at the November 5, 2025 Council meeting. Increase expenditures/appropriations by $1,723,347, including: Increase of $1,420,000 in transfers to the General Fund space planning and remodeling costs at the Precinct. Increase of $91,958 in transfers to the Parks Capital Projects Fund #309 related to an updated timing of the Greenacres Park Improvements and the Sullivan Park Water Line projects. Increase of $211,389 in transfers out to the Railroad Grade Separation Projects Fund #314 related to updated timing of the Pines Rd Underpass and Sullivan Rd Interchange projects. #314 – Railroad Grade Separation Projects Fund Revenues and expenditures decrease by $30,166,197 primarily due to updated timing on the Pines Rd Underpass project. #315 – Transportation Impact Fees Fund Expenditures increase by $128,200 in transfers out to the Railroad Grade Separation Projects Fund #314 related to updated timing of the Pines Rd Underpass project. #403 – Aquifer Protection Area Fund Revenues increase by $420,000 to reflect estimated revenues from aquifer protection area fees that are passed through Spokane County to the City. #501 – Equipment Rental and Replacement Fund Expenditures increase by $30,000 including $20,000 for the replacement of a trailer and $10,000 for snow plow parts purchased to outfit plows received during 2024. #632 – Passthrough Fees and Taxes Fund Revenues and expenditures increase by $20,000 for updated estimates of passthrough fees and taxes collected by the City on behalf of other public agencies. The 2025 Budget amendment reflects the changes noted above and will affect 14 funds resulting in total revenue decreases of $7,766,114 and expenditure decreases of $17,721,575. 3 RevenueExpenditure FundFundIncreaseIncrease No.Name(Decrease)(Decrease) 001General Fund2,440,00011,484,985 101Street O&M Fund69,000169,000 109Tourism Promotion Area Fund0(450,000) 301REET 1 Capital Projects Fund500,000364,891 302REET 2 Capital Projects Fund500,000(377,699) 303Street Capital Projects Fund(1,078,299)(1,078,299) 309Parks Capital Projects Fund30,19730,197 310Civic Facilities Capital Project Fund13,936,500400,000 312Capital Reserve Fund5,562,6851,723,347 314Railroad Grade Separation Fund(30,166,197)(30,166,197) 315Transportation Impact Fee Fund0128,200 403Aquifer Protection Area Fund420,0000 501Equipment Rental & Replacement Fund030,000 632Passthrough Fees & Taxes Fund20,00020,000 (7,766,114)(17,721,575) In addition to the dollar value adjustments discussed above, minor changes to position titles are also being included in the Employee Position Schedule as part of this budget amendment, including the addition of a ROW agent as was approved at the October 14, 2025 Council meeting. OPTIONS: Options are to accept the proposed amendments in whole or in-part. RECOMMENDED ACTION OR MOTION: Move to approve Ordinance #25-015 amending Ordinance #24-015 which adopted a budget for the period January 1, 2025 through December 31, 2025, as subsequently amended by Ordinance #25-006. BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and appropriations for the 2025 Budget that was adopted on November 19, 2024, and subsequently amended on May 27, 2025. There are adequate funds available to pay for these amendments. STAFF CONTACT: Chelsie Walls, Finance Director ATTACHMENTS: Ordinance #25-015 Fund level line-item detail of revenues and expenditures Fund summaries for all funds affected by the proposed budget amendment Employee Position Schedule 4 DRAFT CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 25-015 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, AMENDING ORDINANCE 24-015, WHICH ADOPTED A BUDGET FOR THE PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2025, AS SUBSEQUENTLY AMENDED BY ORDINANCE 25-006; AND OTHER MATTERS RELATED THERETO. WHEREAS, the City Council approved Ordinance 24-015 on November 19, 2024, which adopted the 2025 annual budget; and WHEREAS, the City Council approved Ordinance 25-006 on May 27, 2025, which amended the 2025 annual budget, and WHEREAS, subsequent to the November 19, 2024 adoption and May 27, 2025 amendment of the 2025 annual budget, it has become necessary to make changes by adding new revenue, appropriations, amendments, and transferring funds in order to properly perform City functions, services and activities; and WHEREAS, certain changes are necessary to the salaries and wages for employees from what were included in the adopted 2025 annual budget; and WHEREAS, the budget changes set forth in this Ordinance could not have been reasonably anticipated or known when the 2025 annual budget was passed by the City Council; and WHEREAS, the City Council has determined that the best interests of the City are served by amending the 2025 budget to reflect unanticipated revenue, expenditures, transfers, and appropriating the same as set forth herein. NOW THEREFORE, the City Council of the City of Spokane Valley, Washington do ordain as follows: Section 1. Amended Revenues and Appropriations. Ordinance No. 24-015 adopted a budget for the twelve months beginning January 1, 2025 and ending December 31, 2025, and Ordinance 25-006 amended the budget for the same period. Each item, revenue, appropriation, and fund contained in Section 1 of Ordinance 24-0105, as subsequently amended by Ordinance 25-006, is hereby further amended as set forth in Attachment A to this Ordinance, which is incorporated herein. Section 2. Amended Employee Position Classification Monthly Salary Schedule. Ordinance No. 24-015 adopted an Employee Position Classification Monthly Salary Schedule as part of the budget for the twelve months beginning January 1, 2025 and ending December 31, 2025, and Ordinance 25-006 amended the schedule for the same period.. The schedule is hereby further amended as set forth in Attachment B to this Ordinance, which is incorporated herein. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Ordinance 25-015 amending the 2025 budget Page 1 of 4 Section 4. Effective Date. This Ordinance shall be in full force and effect five days after publication of this Ordinance or a summary thereof in the official newspaper of the City as provided by law. Passed by the City Council of the City of Spokane Valley this ____ day of December 2025. ATTEST: _____________________________________ Pam Haley, Mayor ___________________________ Marci Patterson, City Clerk Approved as to form: __________________________ Office of the City Attorney Date of Publication: _______________ Effective Date: ___________________ Ordinance 25-015 amending the 2025 budget Page 2 of 4 4 of 3 Page A ATTACHMENT 5 budget 202 -015 amending the 25 Ordinance ATTACHMENT B EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2025 Position TitleGrade2025 Range City ManagerUnclassified Deputy City Manager2212,962.22 - 19,643.08 City Attorney2111,677.68 - 17,678.91 Finance Director2111,677.68 - 17,678.91 Public Works Director2111,677.68 - 17,678.91 City Services Administrator2111,677.68 - 17,678.91 Community & Economic Development Director2111,677.68 - 17,678.91 Parks and Recreation Director2010,509.78 - 15,912.19 City Engineer2010,509.78 - 15,912.19 Human Resources Director2010,509.78 - 15,912.19 Public Safety Coordinator2010,509.78 - 15,912.19 Senior Deputy City Attorney199,458.63 - 14,321.13 Building Official199,458.63 - 14,321.13 Engineering Manager199,458.63 - 14,321.13 Planning Manager188,513.87 - 12,888.37 Senior Engineer 188,513.87 - 12,888.37 Public Works Superintendent188,513.87 - 12,888.37 Communications Manager188,513.87 - 12,888.37 Accounting Manager188,513.87 - 12,888.37 Marketing Manager188,513.87 - 12,888.37 Right-of-Way Agent188,513.87 - 12,888.37 Economic Development Manager188,513.87 - 12,888.37 Assistant Building Official177,662.04 - 11,599.06 Senior Administrative Analyst177,662.04 - 11,599.06 IT Manager177,662.04 - 11,599.06 Legislative Coordinator177,662.04 - 11,599.06 Accounting and Finance Program Manager177,662.04 - 11,599.06 Deputy City Attorney166,895.13 - 10,438.48 City Clerk166,895.13 - 10,438.48 Engineer 166,895.13 - 10,438.48 Senior Planner166,895.13 - 10,438.48 Development Services Coordinator166,895.13 - 10,438.48 Accountant/Budget Analyst166,895.13 - 10,438.48 Housing and Homeless Services Coordinator166,895.13 - 10,438.48 Project Manager166,895.13 - 10,438.48 CAD Manager166,895.13 - 10,438.48 - 10,438.48 Code Enforcement Supervisor166,895.13 Chief Signal Technician166,895.13 - 10,438.48 Associate Planner156,206.49 - 9,395.29 Assistant Engineer156,206.49 - 9,395.29 IT Specialist156,206.49 - 9,395.29 Engineering Technician II156,206.49 - 9,395.29 Economic Development Project Specialist156,206.49 - 9,395.29 Senior Plans Examiner156,206.49 - 9,395.29 Communications Specialist156,206.49 - 9,395.29 Administrative Analyst156,206.49 - 9,395.29 Maintenance/Construction Foreman156,206.49 - 9,395.29 GIS Analyst156,206.49 - 9,395.29 CPW Liason156,206.49 - 9,395.29 Signal Technician II156,206.49 - 9,395.29 Facilities Manager145,586.18 - 8,456.41 Mechanic145,586.18 - 8,456.41 Human Resource Analyst 145,586.18 - 8,456.41 CenterPlace Coordinator145,586.18 - 8,456.41 Planner145,586.18 - 8,456.41 Building Inspector II145,586.18 - 8,456.41 Plans Examiner145,586.18 - 8,456.41 Engineering Technician I145,586.18 - 8,456.41 Senior Permit Specialist145,586.18 - 8,456.41 Code Enforcement Officer145,586.18 - 8,456.41 Maintenance/Construction Inspector 145,586.18 - 8,456.41 Business License Specialist145,586.18 - 8,456.41 Park Operations and Maintenance Coordinator145,586.18 - 8,456.41 Accountant I145,586.18 - 8,456.41 Signal Technician I145,586.18 - 8,456.41 Recreation Coordinator135,027.15 - 7,610.48 Deputy City Clerk135,027.15 - 7,610.48 Customer Relations/Facilities Coordinator135,027.15 - 7,610.48 Building Inspector I135,027.15 - 7,610.48 Executive Assistant135,027.15 - 7,610.48 Planning Technician135,027.15 - 7,610.48 Human Resources Technician135,027.15 - 7,610.48 Maintenance Lead135,027.15 - 7,610.48 Senior Center Specialist124,526.09 - 6,849.25 Permit Facilitator124,526.09 - 6,849.25 Help Desk Technician124,526.09 - 6,849.25 Accounting Technician124,526.09 - 6,849.25 Administrative Assistant124,526.09 - 6,849.25 Recreation Specialist124,526.09 - 6,849.25 Paralegal124,526.09 - 6,849.25 Maintenance Worker II124,526.09 - 6,849.25 Maintenance Worker I114,072.24 - 6,164.63 Permit Specialist 114,072.24 - 6,164.63 - 6,164.63 Office Assistant II10-113,664.76 Custodian103,664.76 - 5,546.87 Office Assistant I9 3,298.71 - 4,993.44 Note: Slight rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Payroll System. Ordinance 25-015 amending the 2025 budget Page 4 of 4 Budget 12/9/2025 A t 0620,000620,0000167,000167,00001,185,3001,185,300 36,00025,00061,000 212,500(162,500)50,000780,000116,000896,000 2,094,72225,0002,119,722 d Total recurring expenditures(112,500) Total nonrecurring revenues2,440,000 Total nonrecurring expenditures11,597,485 Page 1 of 5 events this fallevents this fallDept. of Commerce grant for Comp Plan Update0620,000620,000City Hall Repair Costs0400,000400,000Precinct Space Planning & Remodel01,420,0001,420,000Move Comp Plan Update to nonrecurringPolice vehicle replacements ordered in 2024 but received in 2025Public safety sales tax ballot measureCity Hall Repair Costs0400,000300,000Transfer City Hall Settlement Amounts02,126,5002,126,5002023 #001 fund bal > 50%05,562,6854,397,832Total of all General Fund revenues2,440,000Total of all General Fund expenditures11,484,985 --Precinct Space Planning & Remodel01,420,0001,420,000-Grants and expenditures from CLFR related fun OrganizationObject2025Amended A t s Accoun DescriptionCodeCodeDescription / JustificationBudgetAmendmen P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\2025 Amendment No 2 Detail v3 for RC Professional ServicesPL558600541005-Move Comp Plan Update to nonrecurringRepair & Maintenance SuppliesPX576800531008-Maintenance costs for The Course due to Contracted Parks MaintenancePX576800541031 -Maintenance costs for The Course due to Grant ProceedsED334429330420-Transfer in - #310GG397099393100-Transfer in - #312GG397099393120-Professional ServicesPL558699541005Professional ServicesPS521299562002Police Vehicle ReplacementsPS521299546056-Professional ServicesPS521200541005-City Hall RemediationCH518399541901-CLFR Related ExpendituresFP565409541060Transfer out - #310GG597099500310-Transfer out - #312GG597099500312- CITY OF SPOKANE VALLEY, W2025 Budget - Amendment #2Line Item Detail #001 - General FundRecurring ExpendituresNonrecurring Revenue#001 - General Fund - continuedNonrecurring Expenditures Budget 12/9/2025 A t 0100,000100,0000114,545114,545 10,00069,00079,00010,00069,00079,00036,500(36,500)0 356,000250,346606,346988,300(341,199)647,101 1,500,000500,0002,000,0001,500,000500,0002,000,000 Page 2 of 5 Total revenues69,000Total expenditures169,000Updated expenditure estimates for contracts1,750,000(450,000)1,300,000Total expenditures(450,000)Total revenues500,000Updated construction project estimatesUpdated construction project estimatesTotal expenditures364,891Total revenues500,000Updated construction project estimatesUpdated construction project estimatesTotal expenditures(377,699) -Updated for actual activity-Updated for actual activity-Bridge repairs-Updated revenue estimates---Updated revenue estimates-- OrganizationObject2025Amended ST339910369100TR542640539007BR542599548001R1318340313400R1597000500303R1597000500314R2318350313500R2597000500303R2597000500314 A t Accoun DescriptionCodeCodeDescription / JustificationBudgetAmendmen P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\2025 Amendment No 2 Detail v3 for RC sss Insurance ProceedsAccident DamageBridge RepairsProfessional ServicesTA557300541005-Real Estate Excise TaxesTransfer out - #303Transfer out - #314Real Estate Excise TaxesTransfer out - #303Transfer out - #314 CITY OF SPOKANE VALLEY, W2025 Budget - Amendment #2Line Item Detail#101 - Street O&M FundRevenue Expenditures#109 - Tourism Promotion Area FundExpenditures#301 - REET 1 Capital Projects FundRevenueExpenditures#302 - REET 2 Capital Projects FundRevenueExpenditures Budget 12/9/2025 A t 0128,200128,200 968,833(841,708)127,125356,000250,346606,346988,300(341,199)647,101 4,480,512(273,938)4,206,5747,018,645(1,078,299)5,940,3461,687,861(61,761)1,626,1001,214,90091,9581,306,8583,652,16130,1973,682,358 Page 3 of 5 Updated construction project estimatesUpdated construction project estimatesUpdated construction project estimatesUpdated construction project estimatesUpdated construction project estimatesTotal revenues(1,078,299)Updated construction project estimatesTotal expenditures(1,078,299)Updated construction project estimatesUpdated construction project estimatesTotal revenues30,197Updated construction project estimatesTotal expenditures30,197City Hall Settlement Amounts011,810,00011,810,000Transfer City Hall Settlement Amounts02,126,5002,126,500Total revenues13,936,500City Hall Repair Costs0400,000400,000Total expenditures400,000 ------------ OrganizationObject2025Amended CF369400364000R2597000500303 A t Accoun DescriptionCodeCodeDescription / JustificationBudgetAmendmen P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\2025 Amendment No 2 Detail v3 for RC sss Grant ProceedsSP330000330000Developer ContributionsSP345810348103Transfer in - #301SP397000393010Transfer in - #302SP397000393020Transfer in - #315SP397000393150Street Construction/ReconstructionSP59 5300563000Grant ProceedsPC330000330000Transfer in - #312PC397000393120Park Capital ProjectsPC594760563000Judgments and SettlementsTransfer in - #001Transfer out - #001CF597000500001 CITY OF SPOKANE VALLEY, W2025 Budget - Amendment #2Line Item Detail#303 - Street Capital Projects FundRevenue Expenditures#309 - Park Capital Projects FundRevenueExpenditures#310 - Civic Facilities Capital Project FundRevenueExpenditures Budget 12/9/2025 A t 0114,545114,5450128,200128,200 36,500(36,500)0 1,214,90091,9581,306,8581,708,023211,3891,919,4121,708,023211,3891,919,412 39,496,674(30,455,631)9,041,04341,241,197(30,166,197)11,075,000 Page 4 of 5 Total revenues5,562,685Precinct Space Planning & Remodel01,420,0001,420,000Park Capital ProjectsGrade Separation ProjectsTotal expenditures1,723,347Updated construction project estimatesUpdated construction project estimatesUpdated construction project estimatesUpdated construction project estimatesTotal revenues(30,166,197)Updated construction project estimatesTotal expenditures(30,166,19 7)Updated construction project estimatesTotal expenditures128,200Updated revenue estimates0420,000420,000Total revenues420,000Replace trailer020,00020,000Snow plow parts for prior year purchase175,00010,000185,000Total expenditures30,000 ------- --- OrganizationObject2025Amended FM594310564005FM594420564006 A t Accoun DescriptionCodeCodeDescription / JustificationBudgetAmendmen P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\2025 Amendment No 2 Detail v3 for RC sss Transfer in - #001CR397000390010-2023 #001 fund bal > 50%05,562,6855,562,685Transfer out - #001CR597000500001Transfer out - #309CR597000500309Transfer out - #314CR597000500314Grant ProceedsRR33000033 0000Transfer in - #301RR397000393010Transfer in - #302RR397000393020Transfer in - #312RR397000393120Railroad Grade Separation ProjectsRR595300563000Transfer out - #303TI597000500303-Aquifer Protection Area FeesAP337000330708-Capital EquipmentCapital Vehicle CITY OF SPOKANE VALLEY, W2025 Budget - Amendment #2Line Item Detail#312 - Capital Reserve FundRevenue Expenditures#314 - Railroad Grade Separation Projects FundRevenueExpenditures#315 - Transportation Impact Fees FundExpenditures#403 - Aquifer Protection Area FundRevenue#501 - Equipment Rental and Replacement FundExpenditures#632 - Passthrough Fees & Taxes Fund Budget 12/9/2025 A t 600,00020,000620,000600,00020,000620,000 Page 5 of 5 Total revenues20,000Total expenditures20,000Totals Across all FundsTotal revenues(7,766,114)Total expenditures(17,721,575) OrganizationObject2025Amended PT3863003830XX-Updated estimate PT5860005080XX-Updated estimate A t Accoun DescriptionCodeCodeDescription / JustificationBudgetAmendmen P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\2025 Amendment No 2 Detail v3 for RC s Fees & Taxes Collected for Other GovernmentsFees & Taxes Remitted to Other Governments CITY OF SPOKANE VALLEY, W2025 Budget - Amendment #2Line Item DetailRevenue Expenditures P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended #001 - GENERAL FUND RECURRING ACTIVITY Revenues Property Tax14,081,0000014,081,000 x33,000,0000033,000,000 Sales Ta Sales Tax - Public Safety 1,609,400001,609,400 Sales Tax - Criminal Justice2,833,700002,833,700 Gambling Tax and Leasehold Excise Tax523,00000523,000 Franchise Fees/Business Registration1,320,000001,320,000 State Shared Revenues2,527,400002,527,400 Fines and Forfeitures/Public Safety482,10000482,100 Community and Public Works3,616,900187,00003,803,900 Recreation Program Revenues658,10000658,100 Grant Proceeds437,000227,4860664,486 Miscellaneous Department Revenue87,0000087,000 Miscellaneous & Investment Interest2,105,700002,105,700 Transfers in - #105 (h/m tax-CP advertising)30,0000030,000 Transfers in - #110 (recording fees H&H Services) 344,00000344,000 Total Recurring Revenues63,655,300414,486064,069,786 Expenditures City Council754,111350,00001,104,111 City Manager858,45000858,450 y983,08900983,089 City Attorne Communications703,35200703,352 Housing & Homeless Services657,32118,0000675,321 Public Safety40,167,009(223,200)039,943,809 r637,38100637,381 Deputy City Manage Finance1,506,684001,506,684 Human Resources402,28000402,280 Information Technology445,65300445,653 Facilities1,486,876001,486,876 Engineering2,401,735158,06402,559,799 Building2,125,485002,125,485 Economic Development1,252,280001,252,280 Planning1,112,2270(162,500)949,727 Parks & Rec - Administration469,98100469,981 Parks & Rec - Maintenance2,424,043050,0002,474,043 Parks & Rec - Recreation 361,23500361,235 Parks & Rec - Aquatics677,50000677,500 Parks & Rec - Senior Center35,2020035,202 Parks & Rec - CenterPlace724,62800724,628 General Government1,663,450001,663,450 Transfers out - #204 (2016 LTGO debt service)401,55000401,550 Transfers out - #501 (IT equip reserve) 92,5000092,500 Transfers out - #502 (insurance premium)900,00000900,000 Total Recurring Expenditures63,244,022302,864(112,500)63,434,386 Recurring Revenues Over (Under) Recurring Expenditures411,278111,622112,500635,400 Page 1 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Revenues Grant Proceeds (Energy Efficiency Grants)0482,2000482,200 Grant Proceeds (Comp Plan amendment)00620,000620,000 Donation030,000030,000 Transfers in - #310 (City Hall Repairs) 00400,000400,000 Transfers in - #312 (pub safety space planning) 001,420,0001,420,000 Total Nonrecurring Revenues0512,2002,440,0002,952,200 Expenditures General Government - IT capital replacements50,0000050,000 Public Safety (UTV)0000 Public Safety (police vehicle replacements)910,000(130,000)116,000896,000 Public Safety (vehicles for new officers)0000 Public Safety (precinct remodel)001,420,0001,420,000 Public Safety (public safety sales tax ballot) 00167,000167,000 Facilities (Precinct repairs & improvements)30,0000030,000 Facilities (CenterPlace repairs & improvements) 60,0000060,000 Facilities (energy retrofits)0482,2000482,200 Facilities (portable heating/AC units) 0000 Facilities (PCB boards for City Hall HVAC)0000 Planning (Comp Plan Update) 00620,000620,000 Parks & Rec (audio/visual refresh for Great Room)0000 Sculpture Placement Costs030,000030,000 City Hall Repairs00400,000400,000 CLFR Related Project Expenditures001,185,3001,185,300 Financial Software Capital Costs0304,7000304,700 Transfers out - #310002,126,5002,126,500 Transfers out - #312 ('23 fund bal >50%)005,562,6855,562,685 Transfers out - #503 (Public Safety Equip Replc) 473,72200473,722 Total Nonrecurring Expenditures1,523,722686,90011,597,48513,808,107 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,523,722)(174,700)(9,157,485)(10,855,907) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,112,444)(63,078)(9,044,985)(10,220,507) Beginning unrestricted fund balance48,369,93548,369,935 Ending unrestricted fund balance47,257,49138,149,428 Fund balance as a percent of recurring expenditures74.72%60.14% Page 2 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended SPECIAL REVENUE FUNDS #101 - STREET FUND RECURRING ACTIVITY Revenues Utility Tax900,00000900,000 Motor Vehicle Fuel (Gas) Tax1,969,700001,969,700 Multimodal Transportation Revenue138,20000138,200 Right-of-Way Maintenance Fee100,00000100,000 Solid Waste Road Wear Fee 1,700,000001,700,000 Investment Interest10,0000010,000 Miscellaneous10,000069,00079,000 Transfer in - #1112,785,000(985,000)01,800,000 Transfer in - #3010000 Transfer in - #3020000 Total Recurring Revenues7,612,900(985,000)69,0006,696,900 Expenditures Street Department3,002,698003,002,698 Street Administration111,27200111,272 Winter Operations1,705,580001,705,580 Bridge Program117,297(25,000)092,297 Traffic Program2,428,238069,0002,497,238 (Thorpe Bridge Project) Transfer out - #303 025,000025,000 Total Recurring Expenditures7,365,085069,0007,434,085 Recurring Revenues Over (Under) Recurring Expenditures247,815(985,000)0(737,185) NONRECURRING ACTIVITY Revenues Transfers in - #3121,750,000001,750,000 Total Nonrecurring Revenues1,750,000001,750,000 Expenditures Capital Equipment Replacement Programs135,00000135,000 Local Street Program1,750,000001,750,000 Bridge Repairs00100,000100,000 Total Nonrecurring Expenditures1,885,0000100,0001,985,000 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(135,000)0(100,000)(235,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures112,815(985,000)(100,000)(972,185) Beginning unrestricted fund balance5,495,1225,495,122 Ending unrestricted fund balance5,607,9374,522,937 Page 3 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended SPECIAL REVENUE FUNDS - continued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax8,300008,300 Investment Interest2,000002,000 Total revenues10,3000010,300 Expenditures Transfers out 0000 Total expenditures0000 Revenues over (under) expenditures10,30010,300 Beginning fund balance59,09359,093 Ending fund balance69,39369,393 #104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND Revenues Hotel/Motel Tax590,00000590,000 Investment Interest 200,00000200,000 Transfers in - #1050500,0000500,000 Total revenues790,000500,00001,290,000 Expenditures Transfers out - #316 (Cross Country Course)02,500,00002,500,000 Total expenditures02,500,00002,500,000 Revenues over (under) expenditures790,000(1,210,000) Beginning fund balance2,173,2112,173,211 Ending fund balance2,963,211963,211 #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax900,00000900,000 Investment Interest 20,0000020,000 Total revenues920,00000920,000 Expenditures Transfers out - #00130,0000030,000 Transfers out - #1040500,0000500,000 Tourism Promotion893,000(500,000)0393,000 Total expenditures923,00000923,000 Revenues over (under) expenditures(3,000)(3,000) Beginning fund balance271,610271,610 Ending fund balance268,610268,610 Page 4 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended SPECIAL REVENUE FUNDS - continued #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee250,00000250,000 Grant Proceeds0158,6000158,600 Investment Interest 70,0000070,000 Total revenues320,000158,6000478,600 Expenditures Wages / Benefits / Payroll Taxes49,2890049,289 Education/Contract Admin70,000158,6000228,600 Total expenditures119,289158,6000277,889 Revenues over (under) expenditures200,711200,711 Beginning fund balance1,387,2811,387,281 Ending fund balance1,587,9921,587,992 #107 - PEG FUND Revenues Comcast PEG contribution55,0000055,000 Investment Interest 5,000005,000 Total revenues60,0000060,000 Expenditures PEG Reimbursement - CMTV39,5000039,500 Capital Outlay33,5000033,500 Total expenditures73,0000073,000 Revenues over (under) expenditures(13,000)(13,000) Beginning fund balance291,249291,249 Ending fund balance278,249278,249 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX FUND Revenues Affordable & Supportive Housing Sales Tax200,00000200,000 Grant Proceeds (CHIP Grant)01,000,00001,000,000 Investment Interest15,0000015,000 Total revenues215,0001,000,00001,215,000 Expenditures Spokane Housing Authority Passthrough01,000,00001,000,000 Total expenditures01,000,00001,000,000 Revenues over (under) expenditures215,000215,000 Beginning fund balance1,034,5161,034,516 Ending fund balance1,249,5161,249,516 Page 5 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended SPECIAL REVENUE FUNDS - continued #109 - TOURISM PROMOTION AREA FUND Revenues Tourism Promotion Area Fee1,300,000001,300,000 Investment Interest0000 Total revenues1,300,000001,300,000 Expenditures Professional Services1,275,000475,000(450,000)1,300,000 Total expenditures1,275,000475,000(450,000)1,300,000 Revenues over (under) expenditures25,0000 Beginning fund balance778,447778,447 Ending fund balance803,447778,447 #110 - HOMELESS HOUSING PROGRAM FUND Revenues Recording Fees290,00000290,000 Investment Interest0000 Total revenues290,00000290,000 Expenditures Transfers out - #001344,00000344,000 Total expenditures344,00000344,000 Revenues over (under) expenditures(54,000)(54,000) Beginning fund balance293,063293,063 Ending fund balance239,063239,063 #111 - TRANSPORTATION BENEFIT DISTRICT FUND Revenues Vehicle License Fees2,785,000(985,000)01,800,000 Total revenues2,785,000(985,000)01,800,000 Expenditures Transfers out - #1012,785,000(985,000)01,800,000 Total expenditures2,785,000(985,000)01,800,000 Revenues over (under) expenditures00 Beginning fund balance2,0302,030 Ending fund balance2,0302,030 Page 6 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended SPECIAL REVENUE FUNDS - continued #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest0000 Miscellaneous0000 Total revenues0000 Expenditures Operations0000 Total expenditures0000 Revenues over (under) expenditures00 Beginning fund balance300,000300,000 Ending fund balance300,000300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest288,00000288,000 Transfers in - #312 0000 Total revenues288,00000288,000 Expenditures Operations0000 Total expenditures0000 Revenues over (under) expenditures288,000288,000 Beginning fund balance6,350,1296,350,129 Ending fund balance6,638,1296,638,129 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest15,0000015,000 Transfers in - #0010000 Total revenues15,0000015,000 Expenditures Street maintenance expenditures500,00000500,000 Transfers out - #1010000 Total expenditures500,00000500,000 Revenues over (under) expenditures(485,000)(485,000) Beginning fund balance573,932573,932 Ending fund balance88,93288,932 Page 7 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended DEBT SERVICE FUNDS #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District569,40000569,400 Transfers in - #001401,55000401,550 Total revenues970,95000970,950 Expenditures Debt Service Payments - CenterPlace569,40000569,400 Debt Service Payments - City Hall401,55000401,550 Total expenditures970,95000970,950 Revenues over (under) expenditures00 Beginning fund balance00 Ending fund balance00 CAPITAL PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes1,500,0000500,0002,000,000 Investment Interest200,00000200,000 Total revenues1,700,0000500,0002,200,000 Expenditures Transfers out - #1010000 Transfers out - #303356,0000250,346606,346 Transfers out - #311 (pavement preservation)1,372,150001,372,150 Transfers out - #31400114,545114,545 Total expenditures1,728,1500364,8912,093,041 Revenues over (under) expenditures(28,150)106,959 Beginning fund balance6,261,8406,261,840 Ending fund balance6,233,6906,368,799 #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes1,500,0000500,0002,000,000 Investment Interest275,00000275,000 Total revenues1,775,0000500,0002,275,000 Expenditures Transfers out - #1010000 Transfers out - #303483,300505,000(341,199)647,101 Transfers out - #311 (pavement preservation)1,372,150001,372,150 Transfers out - #31436,5000(36,500)0 Total expenditures1,891,950505,000(377,699)2,019,251 Revenues over (under) expenditures(116,950)255,749 Beginning fund balance5,598,2115,598,211 Ending fund balance5,481,2615,853,960 Page 8 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended CAPITAL PROJECTS FUNDS - continued #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds4,480,5120(273,938)4,206,574 r968,8330(841,708)127,125 Develope Transfers in - #101025,000025,000 Transfers in - #301356,0000250,346606,346 Transfers in - #302483,300505,000(341,199)647,101 Transfers in - #312200,00000200,000 Transfers in - #31500128,200128,200 Total revenues6,488,645530,000(1,078,299)5,940,346 Expenditures Street Construction/Reconstruction6,488,645530,000(1,078,299)5,940,346 Total expenditures6,488,645530,000(1,078,299)5,940,346 Revenues over (under) expenditures00 Beginning fund balance2,132,3912,132,391 Ending fund balance2,132,3912,132,391 #309 - PARK CAPITAL PROJECTS FUND Revenues Grant Proceeds1,561,761126,100(61,761)1,626,100 Developer Contributions0749,4000749,400 Transfers in - #312300,000914,90091,9581,306,858 Total revenues1,861,7611,790,40030,1973,682,358 Expenditures Park Capital Projects1,861,7611,790,40030,1973,682,358 Total expenditures1,861,7611,790,40030,1973,682,358 Revenues over (under) expenditures00 Beginning fund balance503,459503,459 Ending fund balance503,459503,459 #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Judgments & Settlement0011,810,00011,810,000 Transfers in - #001002,126,5002,126,500 Investment Interest 1,200001,200 Total revenues1,200013,936,50013,937,700 Expenditures Transfer out - #00100400,000400,000 Total expenditures00400,000400,000 Revenues over (under) expenditures1,20013,537,700 Beginning fund balance21,46721,467 Ending fund balance22,66713,559,167 Page 9 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended CAPITAL PROJECTS FUNDS - continued #311 - PAVEMENT PRESERVATION Revenues Transfers in - #0010000 Transfers in - #3011,372,150001,372,150 Transfers in - #3021,372,150001,372,150 Transfers in - #3121,032,100001,032,100 Grant Proceeds112,01100112,011 Total revenues3,888,411003,888,411 Expenditures Pavement preservation2,000,000002,000,000 Pre-project GeoTech50,0000050,000 Total expenditures2,050,000002,050,000 Revenues over (under) expenditures1,838,4111,838,411 Beginning fund balance3,996,5313,996,531 Ending fund balance5,834,9425,834,942 #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 ('23 fund bal >50%)005,562,6855,562,685 Grant Proceeds0000 Investment Interest 650,00000650,000 Total revenues650,00005,562,6856,212,685 Expenditures Transfers out - #001 (City Hall Repairs) 0000 Transfers out - #001 (pub safety space planning)001,420,0001,420,000 Transfers out - #101 (Local Street Program) 1,750,000001,750,000 Transfers out - #303 (Subarea Transportation Plan)200,00000200,000 Transfers out - #309 (Sullivan Park water line) 0914,90010,300925,200 Transfers out - #309 (Greenacres Park Ph2)300,000081,658381,658 Transfers out - #311 (Pavement Preservation) 1,032,100001,032,100 Transfers out - #314 (Pines Rd Underpass)1,708,0230211,3891,919,412 WSDOT Sullivan Park Property Acquisition0759,6000759,600 Total expenditures4,990,1231,674,5001,723,3478,387,970 Revenues over (under) expenditures(4,340,123)(2,175,285) Beginning fund balance14,293,05914,293,059 Ending fund balance9,952,93612,117,774 Page 10 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended CAPITAL PROJECTS FUNDS - continued #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds39,496,6740(30,455,631)9,041,043 Transfers in #30100114,545114,545 Transfers in #30236,5000(36,500)0 Transfers in #3121,708,0230211,3891,919,412 Transfers in #3150000 Total revenues41,241,1970(30,166,197)11,075,000 Expenditures Railroad Grade Separation Projects41,241,1970(30,166,197)11,075,000 Total expenditures41,241,1970(30,166,197)11,075,000 Revenues over (under) expenditures00 Beginning fund balance35,72335,723 Ending fund balance35,72335,723 #315 - TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees400,00000400,000 Investment Interest 30,0000030,000 Total revenues430,00000430,000 Expenditures Transfers out - #30300128,200128,200 Transfers out - #3140000 Total expenditures00128,200128,200 Revenues over (under) expenditures430,000301,800 Beginning fund balance1,411,1341,411,134 Ending fund balance1,841,1341,712,934 #316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND Revenues Transfer in - #10402,500,00002,500,000 Total revenues02,500,00002,500,000 Expenditures Cross Country Course Project04,696,52004,696,520 Total expenditures04,696,52004,696,520 Revenues over (under) expenditures0(2,196,520) Beginning fund balance2,196,5202,196,520 Ending fund balance2,196,5200 Page 11 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees6,170,000006,170,000 Investment Interest90,0000090,000 Miscellaneous0000 Total Recurring Revenues6,260,000006,260,000 Expenditures Wages / Benefits / Payroll Taxes1,578,815001,578,815 Supplies37,2000037,200 Services & Charges2,272,306002,272,306 Intergovernmental Payments88,0000088,000 Vehicle rentals - #50116,5000016,500 Total Recurring Expenditures3,992,821003,992,821 Recurring Revenues Over (Under) Recurring Expenditures2,267,179002,267,179 NONRECURRING ACTIVITY Revenues Grant Proceeds0000 Miscellaneous0000 Total Nonrecurring Revenues0000 Expenditures Capital - various projects1,500,000001,500,000 Watershed studies150,00000150,000 Asset management software system50,0000050,000 Total Nonrecurring Expenditures1,700,000001,700,000 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,700,000)00(1,700,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures567,17900567,179 Beginning working capital6,199,7726,199,772 Ending working capital6,766,9516,766,951 #403 - AQUIFER PROTECTION AREA Revenues Spokane County00420,000420,000 Grant Proceeds0000 Investment Interest20,0000020,000 Total revenues20,0000420,000440,000 Expenditures Capital - various projects1,000,000001,000,000 Effectiveness study0000 Total expenditures1,000,000001,000,000 Revenues over (under) expenditures(980,000)(560,000) Beginning working capital1,429,2111,429,211 Ending working capital449,211869,211 Page 12 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended INTERNAL SERVICE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #00179,5000079,500 Vehicle rentals - #10171,2000071,200 Vehicle rentals - #101 (plow replace.) 300,00000300,000 Vehicle rentals - #40216,5000016,500 Transfers in - #001 (IT equipment reserve)92,5000092,500 Transfers in - #001 (new Parks Maint. vehicles)0000 Transfers in - #101 (New Signal Maint vehicles)0000 Investment Interest20,0000020,000 Total revenues579,70000579,700 Expenditures Small tools & minor equipment10,0000010,000 Vehicle purchases0010,00010,000 Snow plow purchase175,000020,000195,000 Heavy Duty Machinery & Equipment0000 Total expenditures185,000030,000215,000 Revenues over (under) expenditures394,700364,700 Beginning working capital821,412821,412 Ending working capital1,216,1121,186,112 #502 - RISK MANAGEMENT FUND Revenues Investment Interest4,800004,800 Transfers in - #001900,00000900,000 Total revenues904,80000904,800 Expenditures Auto & Property Insurance900,00000900,000 Miscellaneous0000 Total expenditures900,00000900,000 Revenues over (under) expenditures4,8004,800 Beginning fund balance378,928378,928 Ending fund balance383,728383,728 #503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND Revenues Transfers in - #001 (replacement amts) 473,72200473,722 (transfer for equipment for Transfers in - #001 future additional officers) 0000 Total revenues473,72200473,722 Expenditures Equipment Purchases0650,0000650,000 Total expenditures0650,0000650,000 Revenues over (under) expenditures473,722(176,278) Beginning fund balance1,473,7221,473,722 Ending fund balance1,947,4441,297,444 Page 13 of 14 P:\\Finance\\Budgets\\2025 Budget\\Budget Amendment\\Budget Amendment #2\\2025 12 09 2nd Reading\\Budget Summary for 2025 Budget Amendment CITY OF SPOKANE VALLEY, WA 12/9/2025 2025 Budget Amendment 2025 As1st2ndAs AdoptedAmendmentAmendmentAmended FIDUCIARY FUNDS #632 - PASSTHROUGH FEES & TAXES FUND Revenues Fees & taxes collected for other governments600,000020,000620,000 Total revenues600,000020,000620,000 Expenditures Fees & taxes remitted to other governments600,000020,000620,000 Total expenditures600,000020,000620,000 Revenues over (under) expenditures00 Beginning fund balance00 Ending fund balance00 TOTAL OF ALL FUNDS Total of Revenues for all Funds147,856,8865,435,686(7,766,114)145,526,458 Total of Expenditures for all Funds149,637,71513,984,784(17,721,575)145,900,924 Total grant revenues (included in total revenues)46,087,9581,994,386(30,171,330)17,911,014 Total Capital expenditures (included in total expenditures)56,300,1038,126,220(29,749,299)34,647,024 Page 14 of 14 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2025 2025 Range Position TitleGrade City ManagerUnclassified Deputy City Manager2212,962.22 - 19,643.08 City Attorney2111,677.68 - 17,678.91 Finance Director2111,677.68 - 17,678.91 Public Works Director2111,677.68 - 17,678.91 City Services Administrator2111,677.68 - 17,678.91 Community & Economic Development Director2111,677.68 - 17,678.91 Parks and Recreation Director2010,509.78 - 15,912.19 City Engineer2010,509.78 - 15,912.19 Human Resources Director2010,509.78 - 15,912.19 Public Safety Coordinator2010,509.78 - 15,912.19 Senior Deputy City Attorney199,458.63 - 14,321.13 Building Official199,458.63 - 14,321.13 Engineering Manager199,458.63 - 14,321.13 Planning Manager188,513.87 - 12,888.37 Senior Engineer 188,513.87 - 12,888.37 Public Works Superintendent188,513.87 - 12,888.37 Communications Manager188,513.87 - 12,888.37 Accounting Manager188,513.87 - 12,888.37 Marketing Manager188,513.87 - 12,888.37 Right-of-Way Agent188,513.87 - 12,888.37 Economic Development Manager188,513.87 - 12,888.37 Assistant Building Official177,662.04 - 11,599.06 Senior Administrative Analyst177,662.04 - 11,599.06 IT Manager177,662.04 - 11,599.06 Legislative Coordinator177,662.04 - 11,599.06 Accounting and Finance Program Manager177,662.04 - 11,599.06 Deputy City Attorney166,895.13 - 10,438.48 City Clerk166,895.13 - 10,438.48 Engineer 166,895.13 - 10,438.48 Senior Planner166,895.13 - 10,438.48 Development Services Coordinator166,895.13 - 10,438.48 Accountant/Budget Analyst166,895.13 - 10,438.48 Housing and Homeless Services Coordinator166,895.13 - 10,438.48 Project Manager166,895.13 - 10,438.48 CAD Manager166,895.13 - 10,438.48 Code Enforcement Supervisor166,895.13 - 10,438.48 Chief Signal Technician166,895.13 - 10,438.48 Associate Planner156,206.49 - 9,395.29 Assistant Engineer156,206.49 - 9,395.29 IT Specialist156,206.49 - 9,395.29 Engineering Technician II156,206.49 - 9,395.29 Economic Development Project Specialist156,206.49 - 9,395.29 Senior Plans Examiner156,206.49 - 9,395.29 Communications Specialist156,206.49 - 9,395.29 Administrative Analyst156,206.49 - 9,395.29 Maintenance/Construction Foreman156,206.49 - 9,395.29 GIS Analyst156,206.49 - 9,395.29 CPW Liason156,206.49 - 9,395.29 Signal Technician II156,206.49 - 9,395.29 Facilities Manager145,586.18 - 8,456.41 Mechanic145,586.18 - 8,456.41 Human Resource Analyst 145,586.18 - 8,456.41 CenterPlace Coordinator145,586.18 - 8,456.41 Planner145,586.18 - 8,456.41 Building Inspector II145,586.18 - 8,456.41 Plans Examiner145,586.18 - 8,456.41 Engineering Technician I145,586.18 - 8,456.41 Senior Permit Specialist145,586.18 - 8,456.41 Code Enforcement Officer145,586.18 - 8,456.41 Maintenance/Construction Inspector 145,586.18 - 8,456.41 Business License Specialist145,586.18 - 8,456.41 Park Operations and Maintenance Coordinator145,586.18 - 8,456.41 Accountant I145,586.18 - 8,456.41 Signal Technician I145,586.18 - 8,456.41 Recreation Coordinator135,027.15 - 7,610.48 Deputy City Clerk135,027.15 - 7,610.48 Customer Relations/Facilities Coordinator135,027.15 - 7,610.48 Building Inspector I135,027.15 - 7,610.48 Executive Assistant135,027.15 - 7,610.48 Planning Technician135,027.15 - 7,610.48 Human Resources Technician135,027.15 - 7,610.48 Maintenance Lead135,027.15 - 7,610.48 Senior Center Specialist124,526.09 - 6,849.25 Permit Facilitator124,526.09 - 6,849.25 Help Desk Technician124,526.09 - 6,849.25 Accounting Technician124,526.09 - 6,849.25 Administrative Assistant124,526.09 - 6,849.25 Recreation Specialist124,526.09 - 6,849.25 Paralegal124,526.09 - 6,849.25 Maintenance Worker II124,526.09 - 6,849.25 Maintenance Worker I114,072.24 - 6,164.63 Permit Specialist 114,072.24 - 6,164.63 Office Assistant II10-113,664.76 - 6,164.63 Custodian103,664.76 - 5,546.87 Office Assistant I93,298.71 - 4,993.44 Note: Slight rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Eden Payroll System. Salary Schedule 25 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing informationadmin. reportpending legislationexecutive session AGENDA ITEM TITLE:Second Reading of Proposed Ordinance #25-017 Adopting the 2026 Budget. GOVERNING LEGISLATION: State budget law. PREVIOUS COUNCIL ACTION TAKEN: To date the Council has heard presentations on the 2026 Budget on seven previous occasions including three public hearings. At the meeting on October 28, 2025, Council advanced Ordinance #25-017 adopting the 2026 Budget to a second reading. BACKGROUND: This marks the eighth occasion where the Council will discuss the 2026 Budget including three public hearings. The 2026 Budget development calendar of Council meetings on this topic follows: June 10 Council Budget Workshop August 26 Admin report: Estimated 2026 revenues and expenditures September 23 Public hearing #1 on 2026 revenues and expenditures October 14 City Manager’s presentation of preliminary 2026 Budget October 21 Public hearing #2 on 2026 Budget October 28 First reading on ordinance adopting the 2026 Budget November 25 Public hearing #3 on 2026 Budget December 9 Second reading on ordinance adopting the 2026 Budget 2026 Budget Overview: The 2026 Budget currently includes appropriations of $148,412,534 including $47,901,618 in capital expenditures, partially comprised of: o $8,795,855 in Fund #303 Street Capital Projects. o $83,634 in Fund #309 Park Capital Projects. o $13,865,875 in Fund #311 Pavement Preservation. o $18,264,754 in Fund #314 Railroad Grade Separation Projects. o $4,500,000 in Stormwater Management Fund #402 and Aquifer Protection Area Fund #403 projects. To partially offset the $47,901,618 in capital costs we anticipate $34,130,366 in grant revenues which results in 71.25% of capital expenditures being covered with State and Federal money. Budgets will be adopted across 31 separate funds. The funded full-time equivalent employee (FTE) count will remain the same in 2026 at 118.25 Pertaining Specifically to the General Fund: The 2026 recurring revenue estimate of $68,586,300 is $4,516,514 or 7.05% greater than the 2025 amended budget of $64,069,786. 1 The 2026 recurring expenditure proposal of $68,467,487 is $5,033,101 or 7.93% greater than the 2025 proposed amended appropriation of $63,434,386. o Including the additional $2.6 million from the new public safety sales tax in Law Enforcement expenditures, costs for Public Safety increased by 11.85% while all other General Fund Departments increased by 1.27%. Budgeted recurring revenues currently exceed recurring expenditures by $118,813. Nonrecurring revenues include $425,000 in grant proceeds related to the City’s update of the Comprehensive Plan. Nonrecurring expenditures total $2,106,831 and include: o $40,000 for Information Technology expenditures including: $20,000 to replace outdated copiers $10,000 to replace physical server equipment $10,000 for a software contingency o $544,000 for the replacement of police vehicles This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. o $307,000 to help pay for new police vehicles for law enforcement positions that will be hired due to the passage of the City’s public safety sales tax of $2.6 million. The total cost for these vehicles is estimated at $657,000. The balance of $350,000 is coming from the Public Safety Equipment Replacement Fund #503. o $58,000 for various Facilities items including: $30,000 to replace carpeting and paint at CenterPlace $18,000 for four portable heating/AC units $10,000 for PCB boards in case of HVAC failures at City Hall o $425,000 in professional services for the City’s update of the Comprehensive Plan o $80,000 to refresh the audio/visual equipment in the Great Room at CenterPlace o $652,831 transfer out to the Public Safety Equipment Replacement Fund #503 for future replacement costs of police vehicles already purchased in prior years This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. The total of 2026 recurring and nonrecurring expenditures exceeds total revenues by $1,563,018. The projected ending fund balance for the General Fund at the end of 2026 is currently $36,586,410 or 53.44% of recurring expenditures. 2 Other Funds: 2026 Budget appropriations (expenditures) in the other funds total $77,838,216 as follows: FundFund2026 NumberNameAppropriation 101Street Fund9,452,747 103Paths and Trails Fund0 104Hotel / Motel Tax - Tourism Facilities Fund0 105Hotel / Motel Tax Fund960,000 106Solid Waste Fund230,201 107PEG Fund73,000 108Affordable & Supportive Housing Sales Tax Fund0 109Tourism Promotion Area Fund1,775,000 110Homeless Housing Program Fund380,000 111Transportation Benefit District Fund1,800,000 120CenterPlace Operating Reserve Fund0 121Service Level Stabilization Reserve Fund0 122Winter Weather Reserve Fund500,000 204Debt Service Fund989,550 301REET 1 Capital Projects Fund2,390,513 302REET 2 Capital Projects Fund3,567,597 303Street Capital Projects Fund8,795,855 309Parks Capital Projects Fund83,634 310Civic Facilities Capital Projects Fund0 311Pavement Preservation Fund13,915,875 312Capital Reserve Fund3,154,278 314Railroad Grade Separation Projects Fund18,264,754 315Transportation Impact Fee Fund308,800 316Economic Development Capital Projects Fund0 402Stormwater Management Fund8,796,412 403Aquifer Protection Area Fund0 501Equipment Rental and Replacement Fund330,000 502Risk Management Fund1,100,000 503Public Safety Equipment Replacement Fund350,000 632Passthrough Fees & Taxes Fund620,000 77,838,216 Primary sources of revenues in these other funds include: Motor Vehicle Fuel Tax revenue that is collected by the State and remitted to the Street Fund is anticipated to be $2,011,500. Telephone Tax revenues remitted to the City that supports Street Fund operations and maintenance are anticipated to be $960,000. Real Estate Excise Tax (REET) revenues that are in large part used to match grant financed street projects are anticipated to total $3,000,000. Hotel / Motel Tax revenues that are dedicated to the promotion of visitors and tourism are anticipated to be $1,490,000 ($900,000 in the Hotel/Motel Tax Fund #105 and $590,000 in the Hotel/Motel Tax – Tourism Facilities Fund #104). Tourism Promotion Area (TPA) Fees that are collected in the Tourism Promotion Area Fund #109 that are dedicated to the promotion of visitors and tourism are anticipated to be $1,300,000. Vehicle License Fees that are dedicated to use on the City’s pavement management program are anticipated to be $1,800,000 in the Transportation Benefit District Fund #111. 3 Stormwater Management Fees that are estimated at $6,170,000. Grant Revenuesoffsetting capital costs are estimated at $34,130,366 o Fund #001 – General Fund - $861,500 o Fund #303 – Street Capital Projects - $6,180,025 o Fund #311 – Pavement Preservation - $9,734,124 o Fund #314 – RR Grade Separation Projects - $17,354,717 The City’s 2026 Budget is adopted at a fund level as follows: EstimatedEstimated BeginningEnding FundFundTotalFund Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance General Fund00138,149,42869,011,30070,574,31870,574,31836,586,410 Street Fund1014,522,9379,317,90013,840,8379,452,7474,388,090 Paths & Trails Fund10369,39310,50079,893079,893 Hotel/Motel Tax - Tourism Facilities Fund104963,211655,0001,618,21101,618,211 Hotel/Motel Tax Fund105268,610925,0001,193,610960,000233,610 Solid Waste1061,587,992306,0001,893,992230,2011,663,791 PEG Fund107278,24958,000336,24973,000263,249 Affordable & Supportive Housing Sales Tax Fun1081,249,516223,0001,472,51601,472,516 Tourism Promotion Area Fund109778,4471,330,0002,108,4471,775,000333,447 Homeless Housing Program Fund110239,063372,000611,063380,000231,063 Transportation Benefit District Fund1112,0301,800,0001,802,0301,800,0002,030 CenterPlace Operating Reserve Fund120300,0000300,0000300,000 Service Level Stabilization Fund1216,638,129285,4006,923,52906,923,529 Winter Weather Reserve Fund122588,93224,800613,732500,000113,732 LTGO Bond Debt Service Fund2040989,550989,550989,5500 REET 1 Capital Projects Fund3016,368,7991,775,0008,143,7992,390,5135,753,286 REET 2 Capital Projects Fund3025,853,9601,775,0007,628,9603,567,5974,061,363 Street Capital Projects3032,132,3918,795,85510,928,2468,795,8552,132,391 Park Capital Projects Fund309503,4590503,45983,634419,825 Civic Facilities Capital Projects Fund31013,559,16720,00013,579,167013,579,167 Pavement Preservation Fund3115,834,94213,520,84519,355,78713,915,8755,439,912 Capital Reserve Fund31212,117,774700,00012,817,7743,154,2789,663,496 Railroad Grade Separation Projects Fund31435,72318,264,75418,300,47718,264,75435,723 Transportation Impact Fees Fund3151,712,934442,0002,154,934308,8001,846,134 Economic Development Capital Projects Fund31600000 103,755,086130,601,904197,770,580137,216,12297,140,868 EstimatedEstimated BeginningEnding FundWorkingTotalWorking Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital Stormwater Management Fund4026,238,4316,343,00012,581,4318,796,4123,785,019 Aquifer Protection Area Fund403869,210450,0001,319,21001,319,210 Equipment Rental & Replacement Fund5011,186,112626,0501,812,162330,0001,482,162 Risk Management Fund502383,7281,106,0001,489,7281,100,000389,728 Public Safety Equipment Replacement Fund5031,297,444652,8311,950,275350,0001,600,275 Passthrough Fees & Taxes6320620,000620,000620,0000 9,974,9259,797,88119,772,80611,196,4128,576,394 Total of all Funds113,730,011140,399,785217,543,386148,412,534105,717,262 OPTIONS: State law requires the City to adopt a budget prior to December 31. Council may adopt the budget as presented or alter it as they deem necessary. RECOMMENDED ACTION OR MOTION: Move to approve Ordinance #25-017 adopting the 2026 Budget. 4 BUDGET/FINANCIAL IMPACTS: Adoption of Ordinance #25-015 concludes the 2026 Budget development process and establishes the final budget including estimated revenues and appropriations. STAFF CONTACT: Chelsie Walls, Finance Director ATTACHMENTS: Ordinance #25-017 2026 Budget Book 5 CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 25-017 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2026 THROUGH DECEMBER 31, 2026; APPROPRIATING FUNDS; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERETO. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2026 and ending December 31, 2026; and WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the amount of money necessary to meet the expenses of the City including payment of outstanding obligations; and WHEREAS, notice was posted and published for public hearings held on September 23, October 21, and November 25, 2025. The City Council met and invited public comment in the City Council Chambers during each public hearing; and WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk October 14, 2025; and WHEREAS, the City Council desires to adopt the 2026 budget, including all allowances, and an appropriation for each fund; and WHEREAS, the City of Spokane Valley property tax levy in 2025 for collection in 2026, will be $14,309,800 which represents a 0% increase in the 2026 levy. This levy is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of State assessed property, any annexations that have occurred, and refunds made. NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2026 Budget. The budget for the City of Spokane Valley for the year 2026 is adopted at the fund level. The final budget for 2026 is attached hereto, and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows: Ordinance 25-017 Adopting 2026 Budget Page 1 of 3 EstimatedEstimated BeginningEnding FundFundTotalFund Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance General Fund00138,149,42869,011,30070,574,31870,574,31836,586,410 Street Fund1014,522,9379,317,90013,840,8379,452,7474,388,090 Paths & Trails Fund10369,39310,50079,893079,893 Hotel/Motel Tax - Tourism Facilities Fund104963,211655,0001,618,21101,618,211 Hotel/Motel Tax Fund105268,610925,0001,193,610960,000233,610 Solid Waste1061,587,992306,0001,893,992230,2011,663,791 PEG Fund107278,24958,000336,24973,000263,249 Affordable & Supportive Housing Sales Tax Fun1081,249,516223,0001,472,51601,472,516 Tourism Promotion Area Fund109778,4471,330,0002,108,4471,775,000333,447 Homeless Housing Program Fund110239,063372,000611,063380,000231,063 Transportation Benefit District Fund1112,0301,800,0001,802,0301,800,0002,030 CenterPlace Operating Reserve Fund120300,0000300,0000300,000 Service Level Stabilization Fund1216,638,129285,4006,923,52906,923,529 Winter Weather Reserve Fund122588,93224,800613,732500,000113,732 LTGO Bond Debt Service Fund2040989,550989,550989,5500 REET 1 Capital Projects Fund3016,368,7991,775,0008,143,7992,390,5135,753,286 REET 2 Capital Projects Fund3025,853,9601,775,0007,628,9603,567,5974,061,363 Street Capital Projects3032,132,3918,795,85510,928,2468,795,8552,132,391 Park Capital Projects Fund309503,4590503,45983,634419,825 Civic Facilities Capital Projects Fund31013,559,16720,00013,579,167013,579,167 Pavement Preservation Fund3115,834,94213,520,84519,355,78713,915,8755,439,912 Capital Reserve Fund31212,117,774700,00012,817,7743,154,2789,663,496 Railroad Grade Separation Projects Fund31435,72318,264,75418,300,47718,264,75435,723 Transportation Impact Fees Fund3151,712,934442,0002,154,934308,8001,846,134 Economic Development Capital Projects Fund31600000 103,755,086130,601,904197,770,580137,216,12297,140,868 EstimatedEstimated BeginningEnding FundWorkingTotalWorking Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital Stormwater Management Fund4026,238,4316,343,00012,581,4318,796,4123,785,019 Aquifer Protection Area Fund403869,210450,0001,319,21001,319,210 Equipment Rental & Replacement Fund5011,186,112626,0501,812,162330,0001,482,162 Risk Management Fund502383,7281,106,0001,489,7281,100,000389,728 Public Safety Equipment Replacement Fund5031,297,444652,8311,950,275350,0001,600,275 Passthrough Fees & Taxes6320620,000620,000620,0000 9,974,9259,797,88119,772,80611,196,4128,576,394 Total of all Funds113,730,011140,399,785217,543,386148,412,534105,717,262 The total balance of all funds appropriated for 2025 is $148,412,534. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Ordinance 25-017 Adopting 2026 Budget Page 2 of 3 Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. PASSED by the City Council this day of December, 2025. Pam Haley, Mayor ATTEST: Marci Patterson, City Clerk Approved As To Form: Office of the City Attorney Date of Publication: Effective Date: Ordinance 25-017 Adopting 2026 Budget Page 3 of 3 This page left intentionally blank. Table of Contents City of Spokane Valley, Spokane County, Washington Council Budget Goals and Fiscal Policies ................................................................................. 1-2 City ManagerÓs Budget Message ............................................................................................. 3-10 Finance DirectorÓs Message - About the 2026 Budget and Budget Development Process ... 11-14 Funds and Revenues ............................................................................................................. 15-30 City Overview ......................................................................................................................... 31-36 Department and Division Descriptions ................................................................................... 37-78 Budget Summary ................................................................................................................... 79-86 Revenues by Fund and Type ............................................................................................... 93-101 Expenditures by Fund and Department ............................................................................. 102-105 General Fund Department Changes from 2025 to 2026 .................................................... 106-108 #001- General Fund- Expenditures by Department by Type City Council ......................................................................................................................... 109 City Manager ....................................................................................................................... 109 City Attorney........................................................................................................................ 110 Communication ................................................................................................................... 111 Housing & Homeless Services ............................................................................................ 111 Public Safety ................................................................................................................ 112-114 Deputy City Manager .......................................................................................................... 115 Finance ............................................................................................................................... 116 Information Technology ....................................................................................................... 117 Human Resources .............................................................................................................. 117 Facilities .............................................................................................................................. 118 Public Works ....................................................................................................................... 119 Building ............................................................................................................................... 120 Economic Development ...................................................................................................... 121 Planning Division................................................................................................................. 122 Parks and Recreation ................................................................................................... 123-126 General Government .................................................................................................... 127-129 Special Revenue Funds #101 - Street Fund ....................................................................................................... 130-131 #103 - Paths & Trails Fund ................................................................................................. 132 #104 - Hotel / Motel Tax ÎTourism Facilities Fund .............................................................. 133 #105 - Hotel / Motel Tax Fund ............................................................................................. 133 #106 - Solid Waste Fund ..................................................................................................... 134 Table of Contents Continued #107 - PEG Fund ................................................................................................................ 135 #108 - Affordable & Supportive Housing Sales Tax ............................................................ 135 #109 - Tourism Promotion Fund ......................................................................................... 136 #110 - Homeless Housing Program Fund ........................................................................... 136 #111 - Transportation Benefit District Fund ........................................................................ 137 #120 - CenterPlace Operating Reserve Fund ..................................................................... 137 #121 - Service Level Stabilization Reserve Fund ............................................................... 138 #122 - Winter Weather Reserve Fund ................................................................................ 138 Debt Service Funds #204 - Limited Tax General Obligation (LTGO) Fund ......................................................... 139 Capital Projects Funds #301 - REET 1 Capital Projects Fund ................................................................................. 140 #302 - REET 2 Capital Projects Fund ................................................................................. 141 #303 - Street Capital Projects Fund .................................................................................... 142 #309 - Parks Capital Projects Fund .................................................................................... 143 #310 - Civic Facilities Capital Projects Fund ....................................................................... 144 #311 - Pavement Preservation Fund ........................................................................... 145-146 #312 - Capital Reserve Fund .............................................................................................. 147 #314 - Railroad Grade Separation Projects Fund ............................................................... 148 #315 - Transportation Impact Fees Fund ............................................................................ 149 #316 - Economic Development Capital Projects Fund ........................................................ 149 Enterprise Funds #402 - Stormwater Management Fund ........................................................................ 150-151 #403 - Aquifer Protection Area Fund ................................................................................... 152 Internal Service Funds #501 - Equipment Rental & Replacement Fund ........................................................... 153-154 #502 - Risk Management Fund ........................................................................................... 154 #503 - Public Safety Equipment Replacement Fund .......................................................... 155 #632 - Passthrough Fees & Taxes Fund ............................................................................ 155 Capital Expenditures for 2026 ................................................................................................... 156 FTE Count by Year Î 2016 through 2026 ................................................................................. 157 Appendix A, Employee Position Classification and Salary Schedule ....................................... 158 Glossary of Budget Terms ................................................................................................. 159-161 Ordinance Adopting the 2026 Budget ................................................................................ 162-164 Council Budget Goals and Fiscal Policies Council 2026 Budget Goals 1. Increase public safety response to ensure everyone feels safe in Spokane Valley. 2. Prioritize infrastructure maintenance and preservation and advance strategic capital projects through grant awards. 3. Continue economic development efforts to maximize business growth and develop tourism destinations. 4. Maintain our strong financial position. 5. Utilize strategic partnerships to aggressively reduce and prevent homelessness in Spokane Valley. 6. Expand homeownership opportunities so more local people own homes. Fiscal Policies The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of Spokane Valley. These policies set a framework that the City will follow to responsibly manage resources and, if necessary, the circumstances under which we will utilize reserves to sustain operations during economic downturns. Financial Management The City will strive to: 1. Maintain basic service levels with minimal resources to achieve success. 2. Minimize personnel costs and overhead by continuing to contract for services when it makes financial and operational sense to do so. 3. Work to incorporate the business plan process into the budget process. 4. Leverage city funds with grant opportunities. 5. Minimize city debt with a pay-as-you-go philosophy. o The State of Washington sets the maximum level of allowable debt for cities based on the assessed value of the property. The City of Spokane Valley carries an exceptionally low 1 debt burden and currently utilizes only 0.57% of its total debt capacity, and more importantly, only 2.86% of non-voted bond capacity. 6.Strive to prioritize spending in the annual budget process and minimize the mid-year addition of projects and appropriations. Financial Objectives The cityÓs financial objectives are: 1.Adopt a General Fund Budget with recurring revenues equal to or greater than recurring expenditures. 2.Maintain a minimum General Fund ending fund balance of at least 50% of the recurring expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six months of general fund operations. 3.Increase the Service Level Stabilization Reserve Fund #121 to approximately 14% of the General Fund or $8 million. The increase will be funded over a number of years to limit the impact on city operations. Interest income will continue to accrue to support the growth of this fund over time. 4.If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($8 million) to maintain the ending fund balance minimum. 5.Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $4.8 million (60% of $8 million) without City Council approval. If the Council should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 6.Maintain the 2026 property tax assessment at a level to support ongoing City operations. For the 2026 levy, we anticipate this will result in a levy of $14,109,800 plus an estimated new construction of $200,000 for a total levy of $14,309,800. Any allowable potential increase not taken will be banked for future use as provided by law. 7.Grow our economy so the existing tax base can support basic programs. 2 Message from the City Manager Dear Spokane Valley Citizens, Mayor and City Council, IÓm honored to present the 2026 annual budget message. The 2026 Budget continues to follow the sound financial path that was collectively developed by current and previous City Councils and City Managers. This has been another challenging year of inflation, continued increased energy and food prices, ongoing world conflicts and uncertainty about where the economy is headed. However, the City has a long history of making prudent financial decisions dating back to our 2003 incorporation. We have consistently engaged in responsible budgeting, including realistic revenue projections, controlled spending, limited the growth of city programs and have adhered to key conservative fiscal policies. We are delivering a budget that will allow the City to continue to deliver status quo levels of service throughout 2026, while at the same time providing for material increases in law enforcement services and financing our aggressive Capital Improvement Program. Providing essential services and allocating sufficient resources to the Council priorities are significant parts of the effort that both the Council and staff put into developing our annual Operating and Capital Budgets. 2026 Budget Highlights Moderate Growth in Recurring General Fund Expenditures Investing in the essential core services identified by the Council and community is the foundation of the programs and related expenditures included in this budget. Similar to the trend experienced in most jurisdictions, we find that the cost of providing these services often increases at a faster rate than the moderate growth we see in the underlying tax revenues that support them. With that said, however, city staff and the Council collectively strive to meet the challenge of continuing to provide historic levels of service, and we will again meet this challenge in 2026. Increases at the point of budget adoption over the past nine years have been: 3 The years coming out of the COVID-19 pandemic saw unprecedented increases in revenues, particularly sales tax revenues, due primarily to federal stimulus dollars, as well as high inflation combined with strong consumer spending. However, 2024 saw a cooling in revenues as stimulus savings have dried up, and consumers have started pulling back on spending as they are faced with continuing high inflation. In 2025 and 2026, the City is seeing and anticipates recurring revenue growth is struggling to keep pace with the growth in ongoing costs. Staffing Levels The funded full-time equivalent employee (FTE) count will remain at 118.25 in 2026. The FTE count allocated among city funds is as follows: Difference 20252026Between Budget asReallocatedNewUnfundedFunded2025 and AmendedPositionsPositionsPositionsPositions2026 General Fund #00185.37(1.750)0.00(4.00)79.620(5.75) Street O&M Fund #10110.251.4000.000.0011.6501.40 Solid Waste Fund #1060.250.7500.000.001.0000.75 Street Capital Projects Fund #30314.400.5000.000.0014.9000.50 Stormwater Fund #4029.83(0.200)0.000.009.630(0.20) Stormwater Capital Projects #402/#4032.15(0.700)0.000.001.450(0.70) 122.250.000.00(4.00)118.25(4.00) The personnel costs for the 79.62 FTEs charged to the General Fund represent just 19.4% of recurring expenditures. Considering the City contracts for police services and are served by Fire and Water Districts, as well as a Library District, for a city of our size, we operate substantially below the normal employee count and consequently at a significantly reduced payroll cost relative to many cities across the country. Spokane Valley staff levels average about one employee for every 932 citizens (= population of 110,200 per the Office of Financial Management population estimate / 118.25 FTEs), while comparably sized cities in the State of Washington have a much higher ratio of employees to citizens. Since incorporation, the City has taken a conservative approach to adding new staff and continues to have the lowest per capita employee count of any Washington state city with a population of 50,000 or greater. By all comparisons, the City of Spokane Valley continues to be a lean, productive city government. Public Safety Costs Over the years, the Council has consistently committed to the maintenance and, at times, enhancement of public safety service levels and this is again reflected in the 2026 Budget. Public safety costs, including law enforcement, courts, prosecution, public defense and jail-related services, represent the cityÓs primary operating expenditure and total $44,678,317, an 11.85% increase over the 2025 Amended Budget. The following observations are noteworthy about the public safety budget: Represents 65.25% of the 2026 General Fund recurring expenditure budget ($44,678,317 / $68,467,487). 4 Is equivalent to 133% of anticipated 2026 general sales tax collections ($44,678,317 / $33,541,200). In other words, Spokane ValleyÓs public safety commitment equates to nearly one and a half times what the City collects in general sales taxes. The 2026 budget is notable for completing a nearly 22% increase in dedicated police officer staffing over a two-year period. This includes 10 dedicated officers and 12 total positions added in 2025 that was made possible through cuts in non-law enforcement areas of 5.46% and elimination of the General Fund subsidy to the CityÓs street maintenance program. The additional officers were added in 2025 without any increases in taxes. In order to add the remaining additional positions and complete the majority of the positions recommended through its 2023 police staffing study, City Council authorized a ballot measure for, and voters approved, a 0.1% public safety sales tax that is dedicated to public safety funding. That tax will become effective January 1, 2026, and will fund 10 new dedicated positions, 1 new shared position, and will fund an existing position that was previously grant funded. This represents a major increase and investment in police and is part of the approximately $11 million invested by City Council in public safety improvements since 2023. These improvements include $2.3 million for the new police positions in 2025, investment of approximately $4.7 million in direct vehicle purchases since 2023 and through the 2026 budget (actuals of $3.3 million in 2023 and 2024 and budgets of $2.6 million in 2025 and 2026), approximately $1.124 million for the Spokane Valley Police Precinct remodel project to house the new officers, approximately $818,000 in ARPA-related funding to automated license plate reader camera and park security camera pilot projects, and the $2.24 million for new police positions beginning in 2026. These investments highlight CouncilÓs work and investment in law enforcement as part of its focus on its top budget priority. I believe 2026 will require focus in other areas of public safety, such as courts, jails, and prosecution, to ensure that the recent investments in law enforcement have long- term and permanent beneficial impacts in creating a safer community. Pavement Preservation Some may question paving roads that ÐdonÓt look so bad.Ñ However, the best time to repave is before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction costs substantially more than pavement preservation treatments, such as crack sealing or grinding and repaving, which is why the City has committed critical financial resources to preserve our transportation infrastructure. WeÓre proud of our fine road system and will endeavor to continue to maintain it in the best manner possible with available financial resources. In 2012, the City initiated a program of expending general fund, special revenue fund and capital project fund revenues and reserves to finance our street preservation efforts. In 2026, our community will again see an aggressive program of caring for roadways, including the continuation of a pilot surface treatment program new to Spokane Valley in 2024. For 2026, we project total revenues in the Pavement Preservation Fund #311 of $13,520,845, which will be applied against $13,915,875 in projected expenditures. Sources of revenue in 2026 are anticipated to include $9,734,124 in grant proceeds as well as $3,786,721 in transfers from other city funds consisting of: $1,372,150 from REET 1 Capital Projects Fund #301 $1,372,150 from REET 2 Capital Projects Fund #302 $1,042,421 from the Capital Reserve Fund #312 While Pavement Preservation is one of our critical service and budget priorities, we are not sustaining adequate levels of funding for this program. Funding levels were further exacerbated 5 in 2025 and 2026 due to budget constraints in the General Fund and Street Fund, which necessitated the elimination of the General Fund subsidy both to street maintenance and pavement preservation programs and the elimination of the cityÓs local access street program. The Council provided one-time funding to fund these shortfalls and continue these programs; however, this option may not be available in future years. This is discussed further in the ÐChallengesÑ portion of this budget message. Transportation and Infrastructure The 2026 Budget includes $47,901,618 of capital expenditures anticipated to be in part offset with $34,130,366 in grant revenues, which results in 71.25% of capital projects financed with state and federal dollars. Both the capital expenditures and grant revenues are higher than average due to estimated amounts related to the Pines Road Grade Separation Project. The capital expenditures in 2026 partially include: $153,000 from the General Fund for Information Technology equipment acquisitions and improvements to city facilities $1.9 million for capital equipment replacements and local street improvements in Street Fund #101 $8.8 million in Street Capital Projects Fund #303 $13.9 million in Pavement Preservation Fund #311 $18.3 million in Railroad Grade Separation Projects Fund #314 $4.5 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403 $320,000 from Equipment Rental and Replacement Fund #501 for the replacement of an existing snowplow and vehicle Economic Development To the best of our ability, the City focuses on business retention, expansion of existing businesses and recruitment of new businesses. This focus on growing the CityÓs economy provides opportunities for increased city revenues, while keeping taxes and fees as low as possible. In late 2016, the City updated its Comprehensive Plan and included an economic development element. Contained within this element are a summary of the local economy, an assessment of strengths and weaknesses, and policies, programs and projects to foster economic growth. The plan also included implementation strategies to improve retail, enhance tourism and grow businesses in the City. The plan also streamlined land use by consolidating many zones and reducing development requirements. Additionally, the plan was designed to provide flexibility to encourage market-driven growth. The City will complete the 10-year update to its Comprehensive Plan during the 2026 fiscal year. Another key project that will create economic growth include the completion of The Course, a national-caliber cross country venue that hosted its first collegiate events in fall of 2025. Major events are already lined up for 2026 and depending on the total number of events, the total economic impact may be upwards of over $10 million within the local economy. 6 Challenges Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley has several ongoing financial challenges. 1. Revenue growth is not keeping pace with growth in recurring costs, particularly in the General Fund. Revenue collections have moderated after the record-high collections seen after the COVID-19 pandemic. Growth in General Fund recurring revenues is estimated to be approximately 7.05% in 2026, which is not keeping pace with the increase in inflation-driven recurring expenditures of 7.93%. These increases both include a one-time increase of $2.6 million, reflecting the CityÓs new public safety sales tax that was passed by the voters at the August 5, 2025, election and the corresponding increase in public safety expenditures. 2. Although part of the general challenge with expenditures exceeding revenue growth, it is important to highlight that public safety, and especially law enforcement services, are a major driver of the expense increases. As public safety services are provided by outside agencies, managing those contracts will be critical to try to address the annual increases that have been seen in recent years. Given the nature of the services and limited ability of the City to manage costs directly, the City may need to review the contracts for possible amendments to help address the funding challenges. 3. Since incorporation, the City has struggled to develop a fully funded comprehensive pavement management program. Both the Street Fund #101 and the Pavement Preservation Fund #311 have historically relied on subsidies from the General Fund to fund historic levels of service. The General Fund has provided about $16 million to the Street Fund since 2017 due to revenue declines in that fund. A new Transportation Benefit District was established in 2023, along with a vehicle license tab fee, estimated to generate $1.8 million in revenues in 2026. This new revenue made it possible to eliminate the General Fund subsidy to the Street Fund, which allowed the Council to afford increases in law enforcement staffing. However, the City continues to underfund proper preservation of local access streets, which do not have grant programs available to assist with those types of improvements. In total, recurring General Fund subsidies to street maintenance and pavement preservation of $2.5 million were eliminated in the 2025 Budget in order to afford increases in public safety costs. For 2025 and 2026, the Council authorized to backfill these eliminated amounts through a one-time transfer from the Capital Reserve Fund #312. However, these one-time funds may not be available to support these programs in future years. Deferring pavement preservation work will be more expensive in the future, as every dollar spent today saves an estimated $8 in future repair costs. Adequately funding pavement management programs is a challenge faced by many communities, and this will continue to be a discussion point for Spokane Valley. 4. Over the past several years, the City has investigated many options for increasing housing supply among all affordability levels. Staff has engaged several affordable housing agencies and developers to locate suitable properties for these projects. This has been challenging since large (10+ acres) of undeveloped land is not readily available. The City is working on redevelopment ideas while also studying the possibility of annexing additional areas to provide room for this necessary growth. In 2025, the City awarded vacant land, through a competitive process, to Habitat for Humanity for the development of up to 24 housing units to expand homeownership opportunities for households at or below 80 percent of the average median income. In 2025, the City also partnered with the Spokane Housing Authority by applying for a Connecting Housing to Infrastructure Program (CHIP) that paid $1.1M for their 240 unit affordable housing development in Spokane Valley. In 2025, the City also applied for the 7 CHIP program that would pay for utility infrastructure of affordable housing projects for Spokane Neighborhood Action Partners and Habita for Humanity. 5. Homeless services remain a challenge as well. The City adopted its first Homeless Action Plan and has worked diligently with regional partners to manage and provide homeless services. In 2022, the City initiated outreach services for unsheltered individuals. While this has been successful, the City realizes that additional resources are needed to provide these individuals with connections to available services. To that end, the City elected to directly receive the local portion of recording fees, which are designated for this purpose. These are estimated to generate about $365,000 in 2026. Unfortunately, the needs of the community exceed these revenues, and new revenue sources will need to be explored to fund programs and services. Another challenge in this area is that the City is dependent on the City of Spokane and Spokane County to disperse regional federal funds to address the problems within our jurisdiction. The 2026 Budget Strong but Guarded Recognizing that fiscal health is at the core of providing good public services, one of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and ongoing maintenance of financial reserves since incorporation has served the intended purpose of providing Spokane Valley the means to sustain critical public services during turbulent economic conditions, including those experienced during the Great Recession that began in 2008, the COVID-19 Pandemic, and the turbulent economic times that we are currently experiencing. The 2026 Budget again reflects a prudent and guarded continuation of service delivery capabilities. We will in the future, as we have in the past, continue to remain vigilant in our observance of local, state and national events and economic trends that may impact our own community and work towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful towards both threats and opportunities. Balanced Budget A balanced budget means recurring General Fund operating expenses and the programs they support have been balanced with known or reasonably predictable recurring revenues with no increase in property tax besides new construction and only a voter-approved sales tax to support improvements in public safety for the City. The budget is designed to maintain a healthy, positive fund balance at year-end, which provides for the cityÓs cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention is given to limiting the growth of new programs and financial commitments. This approach allows available resources to be put toward sustaining services consistent with the City CouncilÓs priorities for 2026 and beyond. Acknowledgments I want to acknowledge the community, City Council and staff for a long history of financially responsible spending and sensible fiscal planning. By saving and conserving the taxpayersÓ money and adopting and adhering to prudent long-term fiscal policies, the City will continue to provide levels of service in 2026 on par with those provided in past years. 8 The City Council continues to set a path to ensure the city's long-term financial sustainability. The management, staff and employees have worked together to develop the 2026 Budget recommendations to achieve the CouncilÓs ongoing goal of sustainability. I hope the citizens of Spokane Valley are proud of the programs and strong financial condition of their city. Respectfully, John Hohman City Manager 9 This page left intentionally blank. 10 Message from the Finance Director TO: City Manager and Members of the City Council FROM: Chelsie Walls, Finance Director SUBJECT: 2026 Budget and Budget Development Process The following 2026 City Budget provides significant policy direction by the City Council to the staff and community. The City of Spokane Valley budget, established with input from the City Council, staff and the public, includes the financial planning and legal authority to obligate public funds, and serves four functions: 1. Policy Document The budget functions as a policy document in that the decisions made within it reflect the general principles or plans that guide future actions. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the city staff. 2. Operational Guide The budget of the City reflects its operation. Activities of each city function and organization have been planned, debated, formalized and described in the following sections. This process will help maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. Link with the General Public The budget provides a unique opportunity to allow and encourage public review of city operations. It describes the city's activities, the reason or cause for those activities, future implications and the direct relationship to the citizenry. 4. Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the cityÓs fiscal year. The budget is the legal authority to expend public monies and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget considers unforeseen contingencies and provides for the need for periodic adjustments. 11 2026 Budget Development Process Historically the City has utilized a budgeting approach that assumed for most functions of government that the current yearÓs budget was indicative of the base required for the following year. However, with the volatility that was seen in the economy with the Great Recession and again with the COVID-19 pandemic and subsequent inflation, the City moved to a budget development process that consciously reviews service levels in each department and determines the appropriate level of funding that meets Council goals relative to available resources. The 2026 budget process began in March 2025, with initial budget preparations shared with the City Council at a Budget Workshop on June 10, 2025. By the time the 2026 Budget is scheduled to be adopted on December 9, 2025, the Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from community members: Once adopted, the final operating budget is published, distributed and made available to the public, and then enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures comply with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the cityÓs financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by the City Council ordinance following a public hearing. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by the Council after holding one public hearing. 12 Budget Principles The budget was prepared using the following budget principles: Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once approved. The Finance Department is responsible for coordinating the overall preparation and administration of the city's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives and implementing any necessary corrective actions. Interfund charges will be based on recovery of costs associated with providing those services. Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year-end. The city's budget presentation will be directed at displaying the city's services plan in a Council/constituent-friendly format. No long-term debt will be incurred without the identification of a revenue source to repay the debt. Long-term debt will be incurred for capital purposes only. The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. The City will pursue an ending general fund balance at a level of no less than 50% of recurring expenditures. This figure is based on an evaluation of both cash flow and operating needs. 13 This page left intentionally blank. 14 Funds and Revenues BASIS OF ACCOUNTING & BUDGETING Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. The city budget is based on two types of Basis of Accounting: Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. Accrual Basis of Accounting is used for enterprise, internal service and fiduciary funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and annual appropriations for all funds lapse at the end of the fiscal period. TYPES OF FUNDS The cityÓs accounting records are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The city's resources are allocated to and accounted for in individual funds depending on their intended purpose. Details on the types of funds and revenues are outlined within the budget document. Governmental Fund Types Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. 15 1. General Fund Primary fund that accounts for all financial resources except those required or elected to be accounted for in another fund. 2. Special Revenue Funds Revenues that are legally restricted or designated to finance particular activities. #101 Î Street Fund #103 Î Paths & Trails Fund #104 Î Hotel / Motel Tax Î Tourism Facilities Fund #105 Î Hotel / Motel Tax Fund #106 Î Solid Waste Fund #107 Î PEG Fund #108 Î Affordable & Supportive Housing Sales Tax Fund #109 Î Tourism Promotion Area Fund #110 Î Homeless Housing Program Fund #111 Î Transportation Benefit District Fund #120 Î CenterPlace Operating Reserve Fund #121 Î Service Level Stabilization Reserve Fund #122 Î Winter Weather Reserve Fund 3. Debt Service Funds Resources designated for the retirement of debt. #204 Î LTGO Debt Service Fund 4. Capital Project Funds Designated for the acquisition or construction of general government capital projects. #301 Î REET 1 Capital Projects Fund #302 Î REET 2 Capital Projects Fund #303 Î Streets Capital Projects Fund #309 Î Parks Capital Projects Fund #310 Î Civic Facilities Capital Projects Fund #311 Î Pavement Preservation Fund #312 Î Capital Reserve Fund #314 Î Railroad Grade Separation Projects Fund #315 Î Transportation Impact Fees Fund #316 Î Economic Development Capital Projects Fund Proprietary Fund Types A second type of fund classification is the proprietary funds that are used to account for activities similar to those found in the private sector, where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a 16 flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net position) is segregated into restricted, unrestricted, and invested in capital assets classifications. 1. Enterprise Funds Operations that provide goods or services to the general public and are supported primarily by user charges. #402 Î Stormwater Management Fund #403 Î Aquifer Protection Area Fund 2. Internal Service Funds Operations that provide goods or services to other departments or funds of the City. #501 Î Equipment Rental and Replacement Fund #502 Î Risk Management Fund #503 Î Public Safety Equipment Replacement Reserve Fiduciary Fund Types A third type of fund classification is the fiduciary funds that are used to account for activities conducted for the benefit of those outside the City. Fiduciary funds have the same measurement focus and basis of accounting as proprietary funds. Under this approach, the operating statements for the fiduciary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Net position is always classified as restricted. 1. Custodial Funds Fees and taxes collected by the City on behalf of other governments, such as Washington State and Spokane County. #632 Î Passthrough Fees and Taxes Fund 17 MAJOR REVENUE SOURCES General Fund #001 Property Tax Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to $1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30 prior to the levy year. Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington State Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The City receives less than one percent of sales tax, with allocation of the 9% tax rate to agencies as follows: 18 Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the CityÓs law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. Public Safety Sales Tax - County Beginning in 2005, an additional 0.1% voter-approved increase in sales tax was devoted to public safety purposes. This 0.1% was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. Public Safety Sales Tax - City Beginning in 2026, an additional 0.1% voter-approved increase in sales tax was devoted to public safety purposes. This 0.1% was approved by the voters in August 2025. Of the total amount collected, the State distributes 85% of the receipts to the City, with the remaining 15% distributed to Spokane County. Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); raffles (5% gross, less prizes); punchboards and pull tabs (5% gross, less prizes); amusement games (2% gross, less prizes); card playing (6% gross). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (cityÓs share). Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys and other public properties. State-Shared Revenues State-shared revenues are received from liquor sales, marijuana revenues and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State-shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2025 population figure used in the 2026 Budget is 110,200 as reported by the Office of Financial Management (OFM) for Washington State on April 1, 2025. This figure is important when determining the distribution of state-shared revenues on a per capita basis. Fines and Forfeitures / Public Safety Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. 19 Community Development Community Development revenues are largely composed of fees for building permits, plan reviews and right-of-way permits. Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. CenterPlace Fees The Parks and Recreation Department charges fees for the use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on city-initiated investments. Street Fund #101 Motor Vehicle Fuel Excise Tax (gas tax) The State of Washington collects a $0.554 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2026 the Municipal Research and Services Center estimates the distribution back to cities will be $18.33 per person. Based upon a City of Spokane Valley population of 110,200 (per the Washington State Office of Financial Management on April 1, 2025) we anticipate the City will collect $2,020,000 in 2026. RCW 47.30.050 specifies that 0.42% of this tax must be expended for paths and trails activities and based upon the 2026 revenue estimate, this computes to $8,500. The balance of $2,011,500 will be credited to Fund #101 for street maintenance and operations. Telephone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at $960,000 for 2026. Solid Waste Road Wear Fee The road wear fee is collected as part of the CityÓs contract for solid waste collection services with Waste Management of Washington, Inc. See the explanation under Fund #106 below. Paths & Trails Fund #103 Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please see the explanation for Street Fund #101), which we anticipate will be $8,500 in 2026. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. 20 Hotel / Motel Tax Î Tourism Facilities Fund #104 The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The revenues generated by this tax may only be used for capital expenditures for acquiring, constructing, improving or making other related capital expenditures for large sporting venues or venues for tourism-related facilities. This tax is estimated to generate $590,000 in 2026. Hotel / Motel Tax Fund #105 The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state sales tax so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism-related facilities. This tax is estimated to generate $900,000 in 2026. Solid Waste Fund #106 Under the city's contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc., Sunshine pays an annual contract administrative fee to the City. Also, under the cityÓs contract for solid waste collection services with Waste Management of Washington, Inc., Waste Management pays an administrative fee of 12.5% of gross receipts. This fee shall be used by the City for costs related to solid waste services, including costs for contract administration, solid waste planning and management, and a portion of the cityÓs Street Preservation and Maintenance Programs. Of the amounts collected under the fee, no more than 1% of gross receipts may be used for contract administration while the remainder is recorded in the Street Fund #101 for use on pavement management and maintenance. PEG Fund #107 Under the city's cable franchise, the franchise grantee remits to the City in a capital contribution in support of Public Education Government (PEG) capital requirements, an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Affordable and Supportive Housing Sales Tax Fund #108 In 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. 21 Tourism Promotion Area Fund #109 In 2022, a qualified lodging business (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22- 017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges collected from the operators of lodging businesses within the Spokane Valley TPA is expected to be $1,300,000. This estimated amount is based on a daily lodging charge of $4.00 per room night and will vary from year to year depending upon fluctuating occupancy rates of lodging businesses in the Spokane Valley TPA and based upon program review. Homeless Housing Program Fund #110 In 2023, the Council passed Resolution #23-009 to declare the Council's intent to operate a local homeless and housing program and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year Homeless Housing Action Plan that identifies how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REET) collected on a monthly basis. Transportation Benefit District Fund #111 In 2023, Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District in the City. The Council also adopted Ordinance 23-024, establishing a $20 vehicle license tab fee. The fee was effective July 2024 and is anticipated to generate $1,800,000 in revenues in the 2026 Budget. These funds are used in the Street Fund #101 for use on pavement management and maintenance LTGO Debt Service Fund #204 This fund is used to account for the accumulation of resources for and the payment of limited tax general obligation (LTGO) bonds, also referred to as councilmanic or non-voted bonds. When LTGO bonds are issued, the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non-voted general obligations. In 2003, the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014, the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond repayment (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. On January 1, 2025, the outstanding balance on this portion of the bond issue will be $2,145,000. 22 $1,385,000 remained on the original debt used towards the road and street improvements. These bonds matured in December 2023 and were completely paid off at that time. In 2016, the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance the construction of a new City Hall, along with $6.3 million of city cash that had been set aside for this purpose. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. On January 1, 2025, the outstanding balance on the bond issue will be $5,665,000. REET 1 Capital Projects Fund #301 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. REET 2 Capital Projects Fund #302 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. Stormwater Management Fund #402 A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of $60 for each single-family unit and $60 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate $6,170,000 in 2026. 23 Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2026: Out: 001105110111301302312315Total In 0010287,000380,00000000667,000 1010001,800,000254,300254,3001,750,00004,058,600 204398,7500000000398,750 3030000474,6831,941,147050,0002,465,830 31100001,372,1501,372,1501,042,42103,786,721 In: 3140000289,3800361,857258,800910,037 50192,500000000092,500 5021,100,00000000001,100,000 503652,8310000000652,831 14,132,269Total in Total Out2,244,081287,000380,0001,800,0002,390,5133,567,5973,154,278308,80014,132,269Total out 0 #001 Î General Fund is budgeted to transfer out $2,244,081 including: $398,750 to Fund #204 Î LTGO Debt Service Fund for bond payments on the 2016 LTGO Bonds for the City Hall construction. $92,500 to Fund #501 Î Equipment Rental and Replacement Fund for an IT equipment reserve. $1,100,000 to Fund #502 Î Risk Management Fund for the 2024 property and liability insurance premium. $652,831 to Fund #503 Î Public Safety Equipment Replacement Fund to build a reserve to replace police vehicles and other public safety equipment. #105 Î Hotel / Motel Tax Fund is budgeted to transfer $287,000 to Fund #001 Î General Fund with $30,000 for the purpose of financing advertising at CenterPlace and $257,000 for an operating grant to The Course Spokane Valley. #110 Î Homeless Housing Program Fund is budgeted to transfer $380,000 to Fund #001 Î General Fund for the purpose of partially funding the CityÓs homeless outreach team and reserved shelter beds. #111 Î Transportation Benefit District Fund is budgeted to transfer $1,800,000 to Fund #101 Î Street Fund for the purpose of funding street maintenance operations. 24 #301 Î REET 1 Capital Projects Fund is budgeted to transfer out $2,390,513 including: $254,300 to Fund #101 Î Street Fund to support street maintenance activities. $474,683 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects. $289,380 to Fund #314 Î Railroad Grade Separation Projects Fund for the Sullivan Road Interchange project. #302 Î REET 2 Capital Projects Fund is budgeted to transfer out $3,567,597 including: $254,300 to Fund #101 Î Street Fund to support street maintenance activities. $1,941,147 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects. #312 Î Capital Reserve Fund is budgeted to transfer out $3,154,278 including: $1,750,000 to Fund #101 Î Street Fund to fund local access street improvements. $1,042,421 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects. $361,857 to Fund #314 Î Railroad Grade Separation Projects Fund that will be applied to the grade separation project at Pines Road. #315 Î Transportation Impact Fee Fund is budgeted to transfer out $308,800 including: $50,000 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $258,800 to Fund #314 Î Railroad Grade Separation Projects Fund that will be applied to the grade separation project at Pines Road. SIGNIFICANT ASSUMPTIONS Budget Summary for All Funds Based upon funding levels anticipated in the 2026 budget, city staff will strive to maintain adequate levels of service. Appropriations for all city funds will total $148.4 million including $47.9 million in capital expenditures, comprised in part of: o $1.9 million in Fund #101 Î Street Fund o $8.8 million in Fund #303 Î Street Capital Projects o $13.9 million in Fund #311 Î Pavement Preservation Projects o $18.3 million in Fund #314 Î Railroad Grade Separation Projects o $4.5 million in Fund #402 Î Stormwater Management Projects o $320,000 in Fund #501 Î Equipment Rental and Replacement 25 To partially offset the $47.9 million in capital costs, we anticipate $34.1 million in grant revenues which results in about 71.25% of capital expenditures being covered with state and federal money. Budgets will be adopted across 31 separate funds. The funded full-time equivalent employee (FTE) count will remain the same in 2026 at 118.25. The 2026 Budget reflects the twelfth consecutive year the City will set aside city monies in an amount equivalent to 6% of General Fund recurring expenditures for pavement preservation in Fund #311 Î Pavement Preservation. However, approximately $1 million of this that has historically come from a recurring transfer from the General Fund is now being provided as a nonrecurring transfer from the Capital Reserve Fund #312 due to budget constraints in the General Fund. Positions and salary ranges are based on the cityÓs compensation and classification plan. Payroll tax and benefit amounts are based on staff benefit plans. Contract costs for public safety, park maintenance, aquatics and street maintenance are based on estimates by city staff. The City sets money aside in Fund #501 Î Equipment Rental and Replacement for the eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen at CenterPlace and major IT equipment. The City sets money aside in Fund #503 Î Public Safety Equipment Replacement for the eventual replacement of police vehicles and other public safety equipment. 2026 General Fund Revenues Total recurring 2026 revenues are estimated at $68.6 million as compared to $64.1 million in 2025, which is an increase of $4.5 million or 7.05%. The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 80.24% of 2026 General Fund recurring revenues. The 2026 general sales tax estimate (excluding criminal justice and public safety sales taxes) is currently estimated at $33.5 million which reflects an increase of $541,200 or 1.64% over the 2025 estimate. The Property Tax levy does not include the potential annual increase allowed by State law. o The 2026 levy is estimated at $14,309,800. o The levy assumes we start with the 2025 levy of $14,109,800, forgo the potential annual increase allowed by State law, and finally add taxes related to new construction which we estimate to be $200,000. Franchise fees and business registrations are primarily based on projected receipts in 2025. State shared revenues are based upon a combination of historical collections including 2025 collections through July, and per capita distribution figures reported by the Municipal Research and Services Center. Fines and forfeitures are estimated by Spokane Valley and based on historical collections. Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 26 2026 General Fund Expenditures Total 2026 recurring expenditures are budgeted at $68.5 million as compared to $63.4 million in 2025. This is an increase of $5 million or 7.93%. o The increase of 7.93% consists of an increase of 11.85% in Public Safety costs and an increase of 1.27% in all other General Fund Departments. The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals $3.8 million and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element ($3.8 million / $68.5 million = 6%). The $3.8 million that is transferred to Pavement Preservation Fund #311 is comprised of the following: $0 from General Fund #001 Î Could not be afforded in the General Fund for 2026 due to budget constraints in that fund $1.4 million from REET 1 Capital Projects Fund #301 $1.4 million from REET 2 Capital Projects Fund #302 $1 million from Capital Reserve Fund #312 Î One-time transfer that will be evaluated annually Nonrecurring expenditures total $2.1 million and include: o $40,000 for Information Technology expenditures including: $20,000 to replace outdated copiers $10,000 to replace physical server equipment $10,000 for a software contingency o $544,000 for the replacement of police vehicles This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. o $307,000 for police vehicles for new law enforcement officers being added in 2026 o $58,000 for various Facilities items including: $30,000 to replace carpeting and paint at CenterPlace $18,000 for four portable heating/AC units $10,000 for PCB boards in case of HVAC failures at City Hall o $425,000 in professional services for the CityÓs update of the Comprehensive Plan o $80,000 to refresh the audio/visual equipment in the Great Room at CenterPlace o $652,831 transfer out to the Public Safety Equipment Replacement Fund #503 for future replacement costs of police vehicles already purchased in prior years This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. General Fund Revenues Over (Under) Expenditures and Fund Balance 2026 recurring revenues are anticipated to exceed recurring expenditures by $118,813. Total 2026 expenditures are anticipated to exceed total revenues by $1,563,018. These excess expenditures represent a planned spend down of fund balance for one-time items. The total unrestricted General Fund ending fund balance is anticipated to be $36.6 million at the end of 2026 which is 53.44% of total recurring expenditures of $68.5 million. Our goal is to maintain an ending fund balance of at least 50.0%. 27 Highlights of Other Funds Revenues Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City is estimated to be $2 million according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $2 million will be credited to the Street O&M Fund #101 and 0.42% or $8,500 to the Paths and Trails Fund #103. Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated to be $960,000. Real estate excise tax (REET) revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2014 general obligation bonds. In 2026 we estimate these revenues to be $1,500,000 per each ¼% for a total of $3,000,000. Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2026 we estimate the tax will generate $1,490,000, which includes $900,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $590,000 in Fund #104 Hotel / Motel Tax Î Tourism Facilities Fund from the 1.3% tax. The City began receiving the affordable and supportive housing sales tax in 2020 and will receive these revenues as a rebate of the StateÓs sales taxes for 20 years. The amount received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019, and the revenues may only be used to support affordable housing or rental assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at $193,000 in 2026 in the Affordable and Supportive Housing Sales Tax Fund #108. The Tourism Promotion Fees in the Tourism Promotion Area Fund #109 is estimated to be $1,300,000 in 2025. This estimated amount is based on a daily lodging charge of $4.00 per room night assessed on qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley. Vehicle License Fees in the Transportation Benefit District Fund #111 are estimated to be $1,800,000 in 2026. This estimate is based on vehicle counts in the City of Spokane Valley from the Washington Department of Licensing multiplied by the $20 license fee. The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is equal to 3,160 square feet of impervious surface that is billed at a rate of $60 per single family residence and $60 per ERU for commercial properties (an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). In 2026 we estimate this fee will generate $6,170,000. Grant revenues that will be applied to a variety of construction projects are estimated at $34.1 million in 2026. By fund, we anticipate grant revenues as follows: o Fund #001 Î General Fund - $861,500 o Fund #303 Î Street Capital Projects - $6.2 million o Fund #311 Î Pavement Preservation - $9.7 million o Fund #314 Î Railroad Grade Separation Projects Fund - $17.4 million 28 Expenditures Fund #101 Î Street Fund appropriations include: o $7.6 million for maintenance of city streets, including $1.7 million in snow operations and $2.7 million in traffic related services. Fund #105 Î Hotel/Motel Tax Fund appropriations include: o $960,000 for tourism promotion activities. Fund #106 Î Solid Waste Fund appropriations include: o $230,201 for Education/Contract Administration. Fund #109 Î Tourism Promotion Area Fund appropriations include: o $1.8 million for Professional Services. Fund #303 Î Street Capital Projects Fund includes an appropriation of $8.8 million for a variety of street construction projects. Fund #309 Î Parks Capital Projects includes a $83,634 appropriation to cover Greenacres Park improvements. Fund #311 Î Pavement Preservation includes $13.9 million of pavement preservation projects that will be financed through transfers from other City funds as outlined above under the heading of General Fund Recurring Expenditures. Fund #314 Î Railroad Grade Separation Projects includes appropriations in the amount of $18.3 million towards the Pines Road Grade Separation project and the Sullivan Road Interchange project. Fund #402 Î Stormwater Fund includes $8.8 million in expenditures, including: o $4.2 million for the maintenance of the cityÓs stormwater facilities o $4.5 million for various capital projects o $100,000 for the studies related to the cityÓs Stormwater permit and the watershed 29 This page left intentionally blank. 30 City Overview CityÓs Foundation and Mission Spokane Valley's foundation is based on the cityÓs primary objective to be responsive, focused on customer service, open to the public, progressive, efficient, lean and fair while providing a high quality of life. Citizen involvement, along with guidance from the City Council, established the cityÓs vision, core beliefs and customer service standards. These foundations influence the development of the City Council goals for each year as well as the goals of the individual departments. Spokane Valley Vision Statement A city of opportunities where people thrive and businesses prosper. Core Beliefs Supporting this vision are the core beliefs of Spokane Valley that were established through the December 2007 adoption of Resolution 07-019, which in part reads: We believe Spokane Valley should be a visionary city encouraging its citizens and their government to look to the future beyond the present generation and to bring such ideas to public discussion and to enhance a sense of community identity. We believe that elected body decision-making is the only lawful and effective way to conduct the publicÓs legislative business and that careful observance of a clear set of Governance Coordination Rules of Procedure can best enhance public participation and decision-making. We believe in the City Council as policy leaders of the City. One or more City Councilmembers are encouraged to take the lead, where practical, in sponsoring ordinances or resolutions excepting quasi-judicial or other public hearings and the statutory duties of the City Manager as set forth in RCW 35A.13.020. We believe in hearing the public view. We affirm that members of the public should be encouraged to speak and be heard through reasonable rules of procedure when the public business is being considered, thus giving elected officials the broadest perspectives from which to make decisions. We believe that the City of Spokane ValleyÓs governance should be known as Ðuser friendly,Ñ and that governance practices and general operations should consider how citizens will be served in the most responsive, effective and courteous manner. We believe that the economic and commercial job base of the community should be preserved and encouraged to grow as an alternative to increasing property taxes. We believe itÓs imperative to have an expanded and diverse economic base. We believe that Councilmembers set the tone for civic discussion and should set an example by: a) Setting high standards of decorum and civility b) Encouraging open and productive conversation amongst themselves and with the community about legislative matters c) Demonstrating respect for divergent points of view expressed by citizens, fellow Councilmembers and the staff 31 d) Honoring each other and the public by debating issues within City Hall and the community without casting aspersions on members of Council, the staff or the public e) Accepting the principle of majority rule and working to advance the success of ÐcorporateÑ decisions We solicit the City ManagerÓs support in conducting the affairs of the City with due regard for: a) Promoting mutual respect between the citizens, City staff and the City Council by creating the organizational teamwork necessary for effective, responsive and open government b) Providing the City Council and the public reasonable advance notice when issues are to be brought forward for discussion c) Establishing and maintaining a formal citywide customer service program with an emphasis on timely response, a user-friendly atmosphere and an attitude of facilitation and accommodation within the bounds of responsibility, integrity and financial capability of the City, including organizational and job description documents while pursuing Ðbest practicesÑ in customer service d) Seeking creative ways to contain or impede the rising cost of governmental services, including examination of private sector alternatives in lieu of governmentally provided services e) Providing a database of future projects and dreams for the new City of Spokane Valley so that good ideas from its citizens and leaders are not lost and the status of projects can be readily determined Customer Service Standards The commitment to provide excellent customer service for our citizens, businesses and visitors resulted in the development of customer service standards. The cityÓs goal is to deliver service that is complete, consistent and equitable to all our customers and is based on the principles of integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of contact, our customers will be treated with courtesy, respect and professionalism. Customer service standards are divided into three categories: Be Respectful o Demonstrating courtesy and professionalism o Listening effectively o Responding in a timely manner o Exemplifying a no-surprise atmosphere Be Knowledgeable o Fostering a team-oriented approach o Providing alternatives o Anticipating questions o Having and/or knowing your resources o Being organized Be Welcoming o Acknowledging customers when they enter o Steering customers in the right direction o Promoting an enjoyable work environment o Maintaining a clean and uncluttered work environment o Treating people as individuals 32 Financial Projection This budget document is the tool we use to guide the City forward in accomplishing the CouncilÓs goals while remaining squarely within the current budget and forecasted projections. Over time, this provides the City with a good indicator of the progress the City is making to provide high-quality services in a cost-effective way while remaining within budget and forecasted projections. Based on the Financial Projection, department budgets have been thoroughly reviewed to keep 2026 expenditures in line with projected revenues. The City views the changes in the economy as an opportunity to reevaluate goals and strategies to meet the challenges set before us. As an open, collaborative government, we continue to encourage our citizens to provide the necessary feedback as we endeavor to plan our cityÓs future together. The Financial Forecast is limited to five years as it becomes increasingly difficult to forecast economic indicators beyond a five-year horizon. It is important to note that the Financial Projection is an imperfect tool, which is why it is updated on an ongoing basis. The following General Fund financial projection is being created following a period of relatively robust tax collections that have continued due to economic stimulus provided during the COVID- 19 pandemic, as well as high inflation. The high levels of inflation kept sales tax collections at high levels through 2023 while also increasing city costs. However, sales tax collections began flattening throughout 2024, causing challenges with balancing revenues and expenditures for the 2025 budget and beyond. 33 20262027202820292030 ProposedProjectionProjectionProjectionProjection Budget RECURRING ACTIVITY Revenues Property Tax 1 14,309,80014,509,80014,709,80014,909,80015,109,800 Sales Tax 2 33,541,20035,084,10035,820,90037,038,80038,298,100 3 Sales Tax - Public Safety 4,274,9004,471,5004,565,4004,720,6004,881,100 Sales Tax - Criminal Justice 4 2,906,4003,040,1003,103,9003,209,4003,318,500 5 Gambling Tax and Leasehold Excise Tax516,700532,200548,200564,600581,500 Franchise Fees/Business Registration 6 1,330,0001,343,3001,370,2001,397,6001,425,600 7 State Shared Revenues2,644,1002,670,5002,697,2002,724,2002,751,400 Fines and Forfeitures/Public Safety 8 481,400486,200491,100496,000501,000 9 Community and Public Works4,057,1004,178,8004,304,2004,433,3004,566,300 Recreation Program Revenues 10 716,700752,500775,100798,400822,400 11 Grant Proceeds436,500436,50020,00020,00020,000 Miscellaneous Department Revenue 12 79,50080,30081,10081,90082,700 13 Miscellaneous & Investment Interest2,625,0002,651,3002,677,8002,704,6002,731,600 Transfers in - #105 (h/m tax-CP advertising)14 287,00030,00030,00030,00030,000 15 Transfers in - #110 (recording fees H&H Services)380,000380,000380,000380,000380,000 Total Recurring Revenues68,586,30070,647,10071,574,90073,509,20075,500,000 Expenditures City Council 16 981,6531,011,1001,041,4001,072,6001,104,800 17 City Manager849,583875,100901,400928,400956,300 City Attorney 18 1,029,3261,060,2001,092,0001,124,8001,158,500 Communications 19 708,709730,000751,900774,500797,700 Housing & Homeless Services 20 673,326693,500714,300735,700757,800 Public Safety 21 44,678,31746,912,20049,257,80051,720,70054,306,700 Deputy City Manager 22 654,355674,000694,200715,000736,500 Finance 23 1,565,1351,612,1001,660,5001,710,3001,761,600 Human Resources 24 417,105429,600442,500455,800469,500 Information Technology 25 474,987489,200503,900519,000534,600 Facilities 26 1,477,3261,521,6001,567,2001,614,2001,662,600 Engineering 27 2,353,2602,423,9002,496,6002,571,5002,648,600 Building 28 2,117,2762,180,8002,246,2002,313,6002,383,000 Economic Development 29 1,314,9611,354,4001,395,0001,436,9001,480,000 Planning 30 1,055,9121,087,6001,120,2001,153,8001,188,400 Parks & Rec - Administration 31 474,166488,400503,100518,200533,700 Parks & Rec - Maintenance 32 2,681,7982,762,3002,845,2002,930,6003,018,500 Parks & Rec - Recreation 33 360,774371,600382,700394,200406,000 Parks & Rec - Aquatics 34 680,560701,000722,000743,700766,000 Parks & Rec - Senior Center 35 29,93330,80031,70032,70033,700 Parks & Rec - CenterPlace 36 735,625757,700780,400803,800827,900 General Government 37 1,562,1501,609,0001,657,3001,707,0001,758,200 Transfers out - #204 38 398,750397,750401,600400,150400,150 (2016 LTGO debt service) 39 Transfers out - #309 (park capital projects)00000 Transfers out - #311 40 00000 (pavement preservation) 41 Transfers out - #501 (IT equip reserve)92,50092,50092,50092,50092,500 Transfers out - #502 42 1,100,0001,232,0001,379,8001,545,4001,730,800 (insurance premium) 43 Transfers out - #503 (public safety equipment)00000 Total Recurring Expenditures68,467,48771,498,35074,681,40078,015,05081,514,050 Recurring Revenues Over (Under) Recurring Expenditures118,813(851,250)(3,106,500)(4,505,850)(6,014,050) NONRECURRING ACTIVITY Revenues Grant Proceeds425,0000000 Total Nonrecurring Revenues425,0000000 Expenditures General Government - IT capital replacements40,0000000 Public Safety 544,0000000 (police vehicle replacements) Public Safety (vehicles for new officers)307,0000000 Facilities30,0000000 (CenterPlace repairs & improvements) Facilities (portable heating/AC units)18,0000000 Facilities 10,0000000 (PCB boards for City Hall HVAC) Planning (Comp Plan Update)425,0000000 Parks & Rec (audio/visual refresh for Great Room)80,0000000 Transfers out - #503 (public safety equipment)652,8310000 Total Nonrecurring Expenditures2,106,8310000 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,681,831)0000 EXCESS (DEFICIT) OF TOTAL REVENUES OVER (UNDER) TOTAL EXPENDITURES(1,563,018)(851,250)(3,106,500)(4,505,850)(6,014,050) ESTIMATED BEGINNING UNRESTRICTEDFUND BAL.38,149,42836,586,41035,735,16032,628,66028,122,810 ESTIMATED ENDING UNRESTRICTED FUND BAL.36,586,41035,735,16032,628,66028,122,81022,108,760 Ending fund balance as a % or recurring expenditures53.44%49.98%43.69%36.05%27.12% 34 Projection Assumptions 2027202820292030 ProjectionProjectionProjectionProjection Projection assumes: 1 An increase of0.00%plus new construction o f $200,000per year through 2030 2 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030 3 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030 4 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030 5 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 6 An increase of 1.00%in 2027,2.00%in 2028,2.00%in 2029, and2.00%in 2030 7 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030 8 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030 9 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 10 An increase of 5.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 11 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 12 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030 13 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030 14 An increase of -89.55%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 15 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 16 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 17 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 18 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 19 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 20 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 21 An increase of 5.00%in 2027,5.00%in 2028,5.00%in 2029, and5.00%in 2030 22 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 23 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 24 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 25 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 26 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 27 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 28 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 29 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 30 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 31 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 32 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 33 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 34 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 35 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 36 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 37 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030 38 An increase of -0.25%in 2027,0.97%in 2028,-0.36%in 2029, and0.00%in 2030 39 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 40 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 41 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 42 An increase of 12.00%in 2027,12.00%in 2028,12.00%in 2029, and12.00%in 2030 43 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030 Table 1.2 Financial Forecast and Program Impact Summary The General Fund forecast for the years 2027 through 2030 uses the adopted 2026 Budget as a beginning point and currently assumes levels of service that are identical to those provided by the City in 2026. Rather than a hard and fast prediction of the City's future finances, this is a planning tool that allows us to determine how best to match existing and proposed programs and levels of service with anticipated financial resources and make adjustments if necessary. It is noteworthy that the Estimated Beginning Unrestricted Fund Balance figure listed in 2026 is as of October 14, 2025, and is based upon preliminary and unaudited figures. As we progress through the process of "closing the 2025 books" we anticipate this figure will change due to the fact we will continue to record both 2025 revenues and expenses as we begin the 2026 fiscal year. 35 External Input As representatives of the citizens of the City of Spokane Valley, the City Council strives to form policy that fairly represents all segments of our community, including residents, businesses and those visiting our City. To maintain balance in serving the different needs that exist in the City of Spokane Valley, it is necessary to receive feedback from customers and constituents. Previously, the City utilized citizen surveys to obtain feedback on various contract services including solid waste and the cable franchising process. Community meetings are used to inform citizens of upcoming planning and infrastructure changes. Citizen input was sought during the development of the original Comprehensive Plan, the most recent Comprehensive Plan Update that was completed in the latter part of 2016 and will continue to be sought on subsequent Comprehensive Plan updates. The City Council utilizes public comment during Council meetings to assist the Councilmembers in decision-making. City staff recognizes the importance of citizen concerns and the role citizens play in the health of our City. THE SV Express System allows citizens to share their concerns and report issues affecting the City. Staff are then able to respond in a timely manner and have a conversation with the citizen to work to resolve the reported concern. The public can also choose to take a more active role in participation through public forums such as public hearings and open house functions as well as through service on advisory committees. In the future, focus groups may be utilized to allow for more focused feedback on a particular subject so Council and staff can get a better feel for how a particular subject is received in the community, thereby allowing citizens to play active roles in guiding the way services are delivered. Internal Input The City of Spokane Valley city staff is comprised of knowledgeable professionals who provide the Council with specialized knowledge to assist them in making informed decisions. From demand analysis, which determines when the workload is heaviest and how to best accommodate it, to staff reports that consider alternative methods of service delivery or other cost-saving measures, employees are invaluable in providing reports that present complex information in a manner that makes it understandable and approachable. In addition, performance measure results are analyzed, summarizing multi-year performances linked to targets and making comparisons to other entities. Employees are often the information conduit from the citizens to the Council, relaying resident concerns and/or changing trends. Staff often bring forward innovative ways of providing efficient service delivery. Strategic planning through several long-range plans allows staff to look at current trends to make future forecasts and continually update plans as necessary. While much public input goes into these documents, the forecasting and planning are done by skilled staffers who strive to create innovative ways of achieving our future vision while meeting current needs, complying with the law, and operating within financial constraints. These include the Comprehensive Plan, Six-Year Transportation Improvement Program (TIP), Five-Year Financial Forecast, CenterPlace Marketing Plan, Parks Master Plan and Streets Master Plan. 36 City Departments and Divisions Strategic and Responsive Government Managing our cityÓs operations and budget carefully and openly City Council City Manager Deputy City Manager Office of the City Attorney Finance Department City Services Department City Facilities Division Information Technology (IT) Division Human Resources Department Safe and Accountable Community Maintaining public safety and upholding services, enforcement and codes that keep our community safe Public Safety Building and Code Enforcement Division Connected and Maintained Network Building and maintaining roads and systems that safely and efficiently move people and goods and protect the environment Public Works: Administration Division Public Works: Engineering Division Public Works: Street Maintenance Division Public Works: Stormwater Utility Strong and Diverse Economy Generating revenue to fund city services through the many places to live, eat, shop, work, play and access services Economic Development Department Planning Division Exceptional Quality of Life Creating opportunities for people to connect, have fun and improve their physical and mental health Parks and Recreation Department 37 City Council The City of Spokane Valley was incorporated on March 31, 2003, as a non-charter code city and operates under a Council-Manager form of government. It is governed under the optional municipal code of RCW Chapter 35A. Under this form of government, legislative authority is concentrated in the elected City Council, which hires a professional administrator to implement its policies. There are seven positions on the City Council, all of which are at-large positions. At-large means all Councilmembers represent all the citizens of the City versus each Councilmember representing a specified area within the City. Councilmembers are generally elected to four-year terms, with elections held every two years. For continuity, position terms are staggered by two years so that all positions are not open for election at the same time. Pursuant to RCW 35A.13.030, biennially the members choose a chair of the Council who receives the title of Mayor. The Mayor presides over all meetings and is recognized as the head of the City for ceremonial purposes. In addition to the position of Mayor, pursuant to RCW 35A.13.035, a Mayor pro tempore or Deputy Mayor is chosen by the Council. This position runs in concert with the position of Mayor and fulfills the duties of the Mayor during any absence or disability of the Mayor. Deputy Mayor Tim Hattenburg Mayor Pam Haley Position 6 Position 5 Councilmember Rod Higgins Councilmember Jessica Yaeger Councilmember Al Merkel Position 1 Position 2 Position 3 Councilmember Ben Wick Councilmember Laura Padden Position 4 Position 7 38 2025 Accomplishments Updated and adopted a 2026 State Legislative Agenda and 2026 Federal Legislative Agenda Authorized a ballot measure for a new public safety sales tax that will provide funding for the city to hire additional police personnel in the 2026 budget Collaborated with state and federal legislators and lobbyists to further the city's interests Continued to participate in regional homelessness discussions to investigate options to address this issue Adopted a balanced 2026 budget that met the city's goal of having recurring revenue exceed recurring expenditures 2026 Goals 1. Increase public safety response to ensure everyone feels safe in Spokane Valley 2. Prioritize infrastructure maintenance, preservation and advance strategic capital projects through grant awards 3. Continue economic development efforts to maximize business growth and develop tourism destinations 4. Maintain our strong financial position 5. Utilize strategic partnerships to aggressively reduce and prevent people experiencing homelessness in Spokane Valley 6. Expand homeownership opportunities so more local people own homes 39 City Manager The City Manager Department is accountable to the City Council for the operation of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of City Council policies and the provision of a communication linkage among citizens, the City Council, city departments and other government agencies. The department includes the City Clerk and oversight of Human Resources and the Office of the City Attorney. As the cityÓs Chief Executive Officer, the City Manager has overall responsibility for policy development, program planning, fiscal management, administration, and operation of all city functions, programs and activities. The City ManagerÓs administrative direction is provided by the City Council. The City Manager assesses community and citizen needs to ensure objectives and priorities are focused to meet those needs in an effective, cost-efficient manner; directs development and implementation of initiatives for service quality improvement; provides daily leadership and works with the cityÓs management team to ensure a high-performance, service- oriented work environment consistent with sound management principles. All city employees report directly or indirectly to the City Manager. Police services are contracted through the Spokane County SheriffÓs Department with the Spokane Valley Police Chief reporting to the City Manager. Essential Services Directs the implementation of the City CouncilÓs annual goals Develops and directs the implementation of policies, procedures and work standards for the City Prepares and recommends long-range plans for city services and programs Monitors the status of contracts Develops and recommends adoption of the annual budget Coordinates the preparation of reports or presentations to the City Council or outside agencies Develops specific proposals for action on current and future city needs Acts as the Emergency Management Coordinator for the City Monitors staff performance on qualitative and quantitative measures Participates with local, regional, state and national jurisdictions to represent Spokane ValleyÓs interests Maintains good working relationships with community constituents City Clerk The City ClerkÓs Office consists of the City Clerk and Deputy City Clerk. The ClerkÓs office manages the cityÓs official records and public disclosure, supports the City Council, including agenda development and preparation of the official minutes, provides legal notices to the public regarding city business and supports all city departments. As the custodian of all city records, the City ClerkÓs office oversees record archival and all document imaging for state compliance. 40 Essential Services Prepares City Council agendas and packets Certifies official city documents and custodian of city seal Supervises cityÓs official file record maintenance Administers the cityÓs Municipal Code and any insurance claims Serves as Public Records Officer and handles public record requests Ensures proper format for and processes resolutions and ordinances Administers City Council, City Manager, Finance Director and Police Chief oath of office Monitors contracts and other documents for signature, recording and posting Coordinates volunteer opportunities for City and regional boards, committees and commissions Attends all Council meetings and transcribes minutes and presides at bid openings Responsible for publication of all legal notices Serves as official Parliamentarian at Council meetings and the cityÓs election official 2025 Accomplishments Focused staff efforts on the city's budget priorities of public safety, pavement preservation, transportation and infrastructure, economic development, housing and homelessness and communications Worked to support City CouncilÓs 2025 goals as referenced under the Legislative Branch budget Presented Council with a balanced 2026 budget, which includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance of at least 50% of recurring expenditures Collaborated with federal and state legislators and lobbyists to further city interests Developed the 2026 State and Federal Legislative Agendas for Council consideration 2026 Goals Provide direction and oversight on staffÓs work toward accomplishing budget priorities in public safety, pavement preservation, transportation and infrastructure and economic development Work to support the City Council's 2026 goals as referenced under the Legislative Branch budget Present Council with a balanced 2027 budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance of at least 50% of recurring expenditures Collaborate with federal and state legislators and lobbyists on behalf of the interests of Spokane Valley Prepare the 2027 State and Federal Legislative Agendas for Council consideration 41 Deputy City Manager The Deputy City Manager works under the general direction of the City Manager and with the cityÓs management team to coordinate efforts toward the achievement of departmental and city government. The Deputy City Manager participates in and makes suggestions to the City Manager in the formulation of strategy and city policy involving organization, procedures and services. Duties also include advising the City Manager in determining the needs of various departments, preparing and presenting services for approval by the City Manager and City Council, and coordinating the implementation of approved services. The Deputy City Manager performs operations oversight for contract administration, with a primary focus on the cityÓs Public Safety operations and the IT Division and oversees the Parks and Recreation and Finance Departments through department directors for each of those departments. Essential Services Works with the City Manager, department and division heads in planning, organizing, coordinating and implementing services affecting assigned areas of responsibility Briefs the City Manager on issues of concern in the divisions and departments and functions in assigned area of responsibility to ensure proper action Coordinates with Spokane Valley Police Chief on various operational issues to ensure Law Enforcement services meet requirements of the Interlocal Agreement and expectations of City Council and City Manager Coordinates with Spokane County representatives, including presiding District Court Judge, Spokane County Prosecutor and others to address operational, budgetary and other ongoing issues with Public Safety agreements Meets and corresponds with various citizens, professionals, businesses and other groups to answer questions and secure their assistance in carrying out various services Coordinates the preparation of the annual budget for departments within assigned areas Reviews results of major studies and coordinates the preparation of reports and recommendations Attends Council meetings and reports on activities for which he is responsible as requested by the City Manager; confers with officials of city, county, state and federal agencies regarding plans and priorities for existing and planned services Demonstrates continuous effort to improve operations, decrease turnaround times, streamline work processes and work cooperatively and jointly to provide quality seamless customer service Contract Administration Under the direction of the Deputy City Manager, Contract Administration works with contractors and agencies to help ensure that the city government remains small and lean while delivering services efficiently and effectively. This idea was incorporated early in the City of Spokane ValleyÓs existence to maintain the original concept of a Ðcontract cityÑ that is not focused on growing government but instead utilizes the best possible options to provide services to citizens and businesses, whether that is the private sector or other government agencies. Contract Administration regularly evaluates service delivery, examining cost trends, performance and value compared to other liked-sized cities. Additionally, a primary focus is ensuring that local tax 42 revenues generated from the City are invested in the community and are not used to subsidize other jurisdictions. Contract Administration evaluates current service deliverables based on current and anticipated demand while employing the best business practices and sound fiscal policy to ensure that staffing levels match demand and all efficiencies are incorporated while interacting with customers to answer questions and provide information on contract services. Current contracts include: Public Safety Contract Administration is responsible under the Deputy City Manager for negotiating and administering all public safety contracts, which total over 65% of the General Fund recurring expenditures budget. All public safety contracts are provided by Spokane County. Contract Administration reviews cost estimates, final cost reconciliations and performance measures. Periodically, Contract Administration will review the contracts and renegotiate the terms. Public Safety Service contracts administered include: Animal Control Law Enforcement - SheriffÓs Pretrial Services Detention Community Oriented Prosecutor Services Services Policing Effort (SCOPE) Public Defender District Court and Spokane Regional Emergency Emergency Management Communications (SREC) Cable Television Franchise Cable television services that utilize the cityÓs rights-of-way to run lines to connect to customers must operate by authority of a city franchise. Contract Administration negotiates the terms of the franchise agreements and administers the terms of the agreement, such as customer service standards, use of the right-of-way and payment of the franchise fees and Public, Education and Government (PEG) Funds. Solid Waste Contract Administration is an active participant on the negotiation and evaluation team for solid waste disposal and collection, as well as the development of the CityÓs Solid Waste Plan. 2025 Accomplishments Supported the 2025 goals of the Legislative and Executive Branch Worked with the City Manager and staff to develop the 2026 budget Worked with City Council, City Manager, staff and Spokane Valley Police Department to implement updated levels of service and staffing for Police, including submission and passage of a voted public safety sales tax Constructed improvements at Spokane Valley Police Department Precinct to accommodate new officers Assisted with Solid Waste Management plan update 43 2026 Goals Support the 2026 goals of the legislative and executive branch Work with City Manager and staff to develop the 2027 budget Work with City Council, City Manager, staff and Spokane Valley Police Department to identify and develop options for managing costs within law enforcement contract to help address structural deficiency that exists between annual law enforcement cost increases and available revenues Review and provide options for enhancing and improving non-law enforcement components of criminal justice system to meet City Council priorities to improve public safety. These components are necessary to allow the increased police staffing to make a meaningful impact on public safety. 44 Office of the City Attorney The Office of the City Attorney represents the cityÓs legal interests. The Office of the City Attorney is responsible for providing legal advice and support to the City Council and city employees, representing the City in civil legal actions, and oversee outside legal counsel handling complex litigation and advise City Council and city employees regarding the same. Essential Services Negotiate and draft and/or review all contracts Negotiate and draft franchise agreements with utility providers Meet and negotiate with Spokane County on service contracts Meet and negotiate with other jurisdictions on a variety of matters, including interlocal agreements Defend City in litigation and administrative hearings Represent City in code enforcement litigation and collections Advise on labor relations and employment law Advise on numerous miscellaneous issues of general governance on a daily basis Draft, or review and revise, ordinances, resolutions and policies as appropriate Draft legal memoranda on a full range of municipal issues Review and compile responses to public record requests when necessary Provide training to staff on legal issues with broad application, such as public records, the Open Public Meeting Act, public disclosure rules, ethics, administrative and land-use regulations, contracts and purchasing and ordinance drafting Attend all City Council and Planning Commission meetings Review and advise on all real property transfers (easements, deeds, acquisitions, etc.) Participate in the Governance Manual Committee Maintain office and document organization necessary to successfully complete all tasks Provide guidance to staff on solid waste issues 2025 Accomplishments Provided a full range of legal services to the City and all departments Drafted ordinances and resolutions for Council's consideration and adoption Provided updates to the City Manager, Council and staff on legal matters impacting the City, such as opioid class action settlements, intersection between Federal immigration laws and the Keep Washington Working Act, public defender caseload standards, etc. Assisted City Council and departments in analyzing existing processes and developing new processes for legal compliance on multiple topics including, among others, the following: o Trespass policy for City buildings and tracking procedure o Conduct standards for Councilmembers and the process to enforce violations thereof o Reviewed and revised existing administrative policies and procedures as appropriate Provided continuous and ongoing legal support to departments and to the City Council to develop, adopt, revise and enforce city code provisions and regulations 45 Provided legal services in connection with development and operation of ÐThe Course at Spokane ValleyÑ, including negotiating venue agreement with the NCAA for championship cross country event Provided ongoing legal advice regarding compliance with the Washington Public Records Act and assisted with responding to several public records requests throughout the year, including reviewing thousands of records to assess and complete necessary redactions Provided legal support for the continued development and implementation of the city's homelessness services program Represented the City in hearings before the City Hearing Examiner regarding land use and code enforcement decisions Provided constant support for code enforcement in requiring non-compliant properties to adhere to the city code Worked with SVPD, code enforcement and the licensed massage industry to develop new business licensing requirements for massage businesses to combat illicit massage businesses Collaborated with multiple departments to develop and process procurement contracts for securing cameras for use in city parks Provided legal advice to staff in developing a Flock camera system to enhance public safety alongside the County Reviewed and negotiated grant agreements with Washington state and federal agencies for city projects Managed, monitored and assigned outside legal counsel to represent the City in pending litigation, including but not limited to securing a favorable global settlement in litigation to recover damages for defects in the construction of City Hall , and protecting the City from financial liability under the Washington Public Records Act Negotiated and drafted utility franchise agreements with utility providers Provided extensive and ongoing legal advice critical to completing transportation infrastructure projects, including but limited to the Pines Grade Separation Project using RAISE funds administered by the Federal Railroad Administration Advised the City on risk and legal liability mitigation/avoidance Drafted amendments to the Revised Code of Washington pertaining to Public Records Act exemptions and the document recording fees for homelessness programs. Worked with state representatives and other stakeholders to successfully cause the Washington Legislature to adopt said law changes 2026 Goals Continue to provide the City with a full range of legal services consistent with the City Attorney Office business plan, including but in no way limited to: o Provide legal advice to Council, City Manager and all city departments o Update Council, City Manager and staff on legal matters of city interest o Develop processes and/or revise existing processes to attain and maintain legal compliance o Draft and review ordinances and resolutions for Council consideration o Coordinate, monitor and facilitate outside counsel representing the City in litigation o Risk mitigation o Code enforcement 46 Develop comprehensive updates to the city's sign regulations for Council consideration and approval Assist the City to develop and implement measures to enhance public safety Provide continued legal support to facilitate the completion of the Pines Grade Separation Project Assist the city's efforts to update the Comprehensive Plan Negotiate franchise agreements with those water purveyors currently operating within the City without a franchise agreement and present the same to the Council for consideration and adoption 47 Finance Department The Finance Department provides financial management services for all city departments. Responsibilities include accounting and financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury and investments. The department is also responsible for generating and analyzing financial data related to the cityÓs operations. Finance is responsible for the administration, coordination, supervision and control of the cityÓs financial activities engaged in by the City. These functions are performed through a combination of interrelated activities including financial management, general accounting and information technology. The department prepares Finance Activity Reports and the Annual Comprehensive Financial Report (ACFR), which is subject to an annual audit by the Washington State Auditor's Office. Essential Services Financial management responsibilities include: Budget development and monitoring Preparation of periodic budget amendments Treasury control and management of the cityÓs cash and investment portfolio Debt financing and management Collaboration with Economic Development, Public Works and Parks staff on financing options for capital projects General accounting responsibilities include: Internal and external financial reporting, including preparation of the Annual Financial Report Coordination with the Washington State AuditorÓs Office for the cityÓs annual audit which on average represents approximately 800 auditor hours each year General ledger accounting Cash receipting, including preparation of daily deposits for city departments Tracking and receipting telephone utility tax payments Tracking and receipting quarterly gambling tax payments Processing payroll and accounts payable for 118.25 full-time equivalent employees, as well as seasonal and temporary employees Process approximately 4,000 accounts payable checks Project accounting, including grant accounting and processing reimbursement requests Advertise and call for applications for grants Advertise and call for applications for lodging tax grants 2025 Accomplishments Completed the implementation of the Payroll Modules in the Enterprise ERP financial system Maintained a consistent level of service in payroll, accounts payable, budget development and periodic and annual financial report preparation and information technology services 48 Continued to provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB) Completed the 2024 Annual Financial Report by May 30, 2025, and received a "clean audit opinion" from the Washington State Auditor's Office Continued to work with Public Works to evaluate available funding for capital projects, as well as the city's pavement management program Worked with other city departments to support the implementation of the city's Housing and Homeless programs Worked with other city departments to file a voted public safety sales tax ballot measure with Spokane County for the August 5, 2025, election, and upon passage of the ballot measure, submitted documentation to the Department of Revenue so that revenue collection for the new public safety sales tax is effective January 1, 2026 2026 Goals Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services Continue to provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB) Complete the 2025 Annual Financial Report by May 30, 2026, and receive a "clean audit opinion" from the Washington State Auditor's Office Continue to work with Public Works to evaluate available funding for capital projects, as well as the city's pavement management program Continue to work with other city departments to support the implementation of the city's Housing and Homeless programs Work toward the development and implementation of a paperless accounts payable process 49 City Services Department The City Services Department advances City Council goals and priorities by advancing the city, state and federal legislative initiatives, collaborating with community stakeholders, sharing information about services and programs and administering key city services. Essential Services Administration Assists in the development and implementation of city goals, work plans and performance measures Legislative Services In concert with City Council priorities, leads the cityÓs effort to advance the city, state and federal legislative initiatives and priorities Monitors and analyzes regional, state and federal legislation, ordinances and policy changes Establishes and oversees the implementation of programs that support or advance economic development, transportation initiatives, community-based services or other city priorities Communications and Community Engagement Serves as a liaison to various civic and/or governmental organizations and committees, taskforces, boards and commissions; confers regularly with other municipalities, chamber of commerce, authorities and commissions Provide regular, timely, clear and accurate information to the community Provide opportunities where community members can get involved, share their thoughts and inform city decision-making Housing and Homelessness Provides first point of contact for residents seeking information or assistance with issues related to housing and homelessness Oversees the development and management of contracts with service providers for homeless outreach and other services Advance the cityÓs priorities in regional collaborative efforts focused on housing and homelessness Serves as the liaison for the cityÓs Homeless and Housing Task Force Real Estate and City Facilities Conducts studies to determine the best use of assets and develops plans to enhance the use of city property Coordinates and oversees the acquisition of various properties that advance city council goals and/or support programs Oversees the planning of new facilities and expansion, renovation and maintenance of existing facilities 50 2025 Accomplishments Managed and implemented a Homeless and Housing Program Participated in key regional homeless and housing committees Coordinated the Spokane Valley Homeless and Housing Task Force meetings Developed and assisted with the implementation of the city's state and federal legislative agenda Developed a Continuity of Operations Plan (COOP) for Council consideration Continued to establish strong relationships with regional stakeholders to advance city priorities and goals Provided regular, timely, clear and accurate information to the community through the enews, social media, news releases, website, etc. Created and executed factual, creative, non-biased messaging to educate voters about Proposition 1 Public Safety Sales Tax Ballot Measure, which voters passed by 58.32% Rebranded and launched the You Rock! Community Engagement Program to recognize individuals making a difference in the community Hosted opportunities for the community to engage with Councilmembers, staff and each other and for the City to share information and hear from community members, through: o New monthly Community Conversations networking receptions o Events like the new Cops and Kids Car Show and Greenacres Park re-opening o Community meetings and tabling opportunities like the Wellesley Avenue Pavement Preservation project meeting o Tabling events like the Farmers Market o Youth field trips at City Hall 2026 Goals Continue to manage and implement a Homeless and Housing Program Continue to participate in key regional homeless and housing committees Coordinate the Spokane Valley Homeless and Housing Task Force meetings Develop and assist with the implementation of the city's state and federal legislative agenda Update the Strategic City Communications Plan Provide regular, timely, clear and accurate information to the community Engage community members and provide opportunities to get involved, share their thoughts and inform city decision-making 51 City Facilities Division The City Services Administrator provides management and oversight of the city's Facilities Division, which is responsible for the overall operations and maintenance of the City Hall facility, SVPD Police Precinct building, CenterPlace Regional Events Center and the Street Maintenance Shop, as well as any other city facilities that are acquired. The Facilities Division is responsible for grounds maintenance, janitorial services, lighting and maintenance of the HVAC and other building systems. Essential Services Manages the maintenance and development of city facilities, including the Precinct Building, which houses the Spokane Valley Police Department, District Court courtroom and ticket counter Implements facility operational changes Oversees service contracts, including janitorial, groundkeeping and snow removal Plans maintenance and emergency work, performs routine safety inspections and ensures facilities are well-maintained Ensures facilities comply with state regulations, health and security standards, and energy efficiency requirements Ensures the safety and functionality of all facilities, including fire safety, elevators and security monitoring Oversees facility renovations and upgrades 2025 Accomplishments Coordinated all maintenance, repairs and capital replacement activities for all city-owned facilities Continued to assist with City Hall repairs Coordinate maintenance and operation of new city facilities Began the implementation of the Clean Building requirements Pursued grant opportunities to address Clean Building requirements Addressed maintenance requests for all City facilities timely and efficiently Managed snow plowing, janitorial, landscaping and other miscellaneous contracts 2026 Goals Continue to coordinate all maintenance, repairs and capital replacement activities for all city-owned facilities Continue to assist with City Hall repairs Continue to pursue grant opportunities to address clean building requirements Develop an Operation and Maintenance Program for CenterPlace, City Hall and the SVPD Precinct Continue to implement the Clean Building requirements Continue to address maintenance requests for all city facilities timely and efficiently Continue to manage snow plowing, janitorial, landscaping and other miscellaneous contracts 52 Information Technology Division The cityÓs Information Technology Division seeks to provide and support technology to best serve internal and external IT users. The IT Division is responsible for the design, maintenance and support of the city's data network, and maintains all primary computer applications, including the financial management and permitting systems. Essential Services Design, support and maintenance of the cityÓs data and voice network Manage, procure and support cellular phones and mobile devices Research, order, deliver, repair and maintain all desktop, tablet, laptop and peripheral equipment Maintain and support primary computer applications Provide technical support of open public meetings, including the operation of live video conferencing applications and work with vendors involved with broadcast production of City Council meetings Secure and maintain the cityÓs data and voice network and related equipment to allow staff to provide services to the public Ensure public meetings are presented online in real-time Support design, development, and inclusion of IT systems within capital projects Assist with cameras and security systems Ensure network security Fulfill public records Provide tech solutions to allow staff and City to provide services more effectively and efficiently 2025 Accomplishments Assisted with onboarding of Human Capital Management and Payroll system Managed cybersecurity training program for city staff Managed network infrastructure to ensure minimum downtime for computers and phones Completed Ransomware Resiliency cybersecurity performance audit Replaced end-of-life network infrastructure to maintain network availability Began parks security camera project installation 2026 Goals Continue maintaining cybersecurity training program for city staff Implement policies to continue improving the cityÓs cybersecurity posture Continue parks security camera deployment project Provide software application support to staff Maintain network infrastructure to minimize downtime for computer systems and phones Work through staff PC replacement efficiently to ensure minimal downtime Collaborate with staff to provide effective solutions while meeting budget goals 53 Human Resources Department The Human Resources (HR) Department is responsible for providing personnel consultation and employee services to the management of the City of Spokane Valley and its employees, supporting a motivated workforce to deliver quality services to the community. HR provides services in compensation, benefits, training and organizational development, staffing, employee relations, communications and risk management. Essential Services Employee recruitment Labor relations Risk management ADA coordination and consultation Employee training Employee law compliance Compensation administration Policy development and administration Employee Wellness Program Performance management Benefit administration Employee onboarding Title VI coordination and response Human Resources is a key partner with city departments to ensure the organization has the talent to reach its many goals. With the support of the Wellness Committee, the City continues to achieve the WellCity Award by developing a qualified Wellness Program, which has reduced employee healthcare expenses by more than $35,000 per year. The Human Resources office also provides Risk Management services to the City in the identification, assessment and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor and control the probability and/or impact of such risks. Further, the Human Resources Manager functions as the Americans with Disabilities Act (ADA) coordinator, guiding the cityÓs efforts to promote access to its citizens. As the cityÓs designated contact for people requesting accommodation, the Human Resource Manager works with the public to provide reasonable access to city services. Human Resources prepares the City for the many changes in the external business environment, including increased governmental mandates and legislation, recruitment needs as the pool of skilled workers decreases, the increasing cost of labor and changing workforce demographics. 54 2025 Accomplishments Implemented personnel changes related to 2024 collective bargaining Opted into a low-risk Employee Long-Term Disability Plan saving the City more than $30,000 in premiums per year Deployed the new personnel/payroll system and resolved issues as needed Continued to implement systems and policies that enhance employee security within city facilities Attained the AWC WellCity Award for 2025 Entered into a long-term contract to lower employee investment expense and increase returns for 401a and 457 participation 2026 Goals Successfully negotiate employee compensation for 2027 Support employee wellness by attaining the AWC WellCity Award for 2026 Revaluation of city vehicles to reduce insurance expense Organize and offer anti-harassment training for employees Support city initiatives in meeting budget cost reductions Implement changes due to new employee recruitment and performance systems 55 Public Safety = Public safety is the highest priority for the Spokane Valley City Council. The City meets its obligations to provide superior public safety for its citizens through contracts with Spokane County. Contract Administration is responsible for negotiating and administering all public safety contracts under the supervision and guidance of the Deputy City Manager. Contract Administration reviews cost estimates, final cost reconciliations and performance measures. Periodically, Contract Administration will review the contracts and renegotiate the terms. Public Safety Service Contracts Administered Include: Animal Control Detention Services District Court Emergency Management Law Enforcement SheriffÓs Community Oriented Policing Effort (SCOPE) Spokane Regional Emergency Communications (SREC) Pretrial Services Prosecutor Services Public Defender In 2026, public safety services will account for 65% of the cityÓs recurring expenditures. The majority of public safety funding is directed to law enforcement services. Given the amount of funding directed towards public safety and particularly law enforcement, details regarding services are important to include in the budget to provide information regarding the Spokane Valley Police DepartmentÓs structure, the costs for various service units and the performance received. Details of the law enforcement services provided under the interlocal agreement are included on the following pages. 56 Table 1. Spokane Valley Police Department Staffing (pursuant to Interlocal Agreement) 20222023202420252026*Change +/- Dedicated Administrative33333 Patrol6161616669+3 Traffic77789+1 Community Services11111 1 Behaviorial Health22222 Homeless Services11122 Domestic Violence11111 School Resource Officer44445+1 SVIU (Property and Drug Investigations)1212121519+4 Total Dedicated929292102111 Shared (Split with County) Investigations 33344 Major Crimes99999 Sex Crimes88889+1 Investigative Task Force11112+1 Regional Intelligence Group11222 Joint Terrorism Task Force11111 Safe Streets (Drugs and Gangs)55555 Emergency Operations Team22222 Administration (Technical and PIO)22222 Professional Standards11122 Training44444 Total Shared3737384042 *2026 numbers are anticipated as City Council approval for additional officers has not been completed as of the date of preparing this document. 1. Historically the City has received services from two behavioral health (ÐBHUÑ) deputies under a state grant. The cityÓs contract has only included one BHU deputy in the event grant funding was removed. In 2025, grant funding was changed and no longer pays for the BHU deputies. The City Council will include two BHU deputies in the contract with the SheriffÓs Office and this addition is reflected as an additional dedicated officer in the ÐChangeÑ column to identify the additional contracted position and costs to the City in 2026. 57 Table 2. City Costs by Spokane Valley Police Department Service Unit Service Unit2020202120222023 Dedicated Patrol$ 10,785,411$ 10,503,521$ 11,730,825$ 12,717,929 SV Investigative Unit$ 1,751,103$ 1,714,873$ 2,177,236$ 2,672,316 Traffic$ 714,769$ 1,170,709$ 1,443,510$ 1,515,058 Valley Command Staff$ 668,062$ 804,125$ 929,569$ 1,009,611 K-9$ 546,625$ 622,221$ 709,610$ 655,551 School Resource Officers$ 298,432$ 467,988$ 573,662$ 529,666 Domestic Violence$ 229,887$ 212,965$ 323,082$ 290,235 Community Services / Crime Prevention159,022$ $ 154,733$ 188,721$ 296,220 Subtotal$ 15,153,311$ 15,651,135$ 18,076,215$ 19,686,586 Shared Investigations$ 1,879,288$ 2,431,354$ 2,672,649$ 2,794,799 RAVEN (Gangs and Drugs)$ 688,845$ 862,361$ 959,892$ 833,985 Regional Intelligence Group$ 383,337$ 465,742$ 550,126$ 835,518 Emergency Ops / Marine / Search & Rescue154,225$ $ 153,992$ 150,084$ 182,938 Subtotal$ 3,105,695$ 3,913,449$ 4,332,751$ 4,647,240 Special Units SWAT$ 153,705$ 214,107$ 258,635$ 325,847 Tactical Team / Crowd Control$ 25,533$ 71,773$ 52,402$ 53,922 Helicopter$ 69,366$ 51,276$ 37,219$ 114,018 Explosives Disposal$ 41,163$ 38,910$ 39,189$ 74,351 Extra Duty$ 18,754$ 21,404$ -$ - Subtotal$ 308,521$ 397,470$ 387,445$ 568,138 Support Dispatch$ 1,337,117$ 1,215,768$ 1,224,430$ 1,245,113 Records$ 507,779$ 521,813$ 670,314$ 748,239 Forensics$ 385,643$ 479,905$ 486,059$ 331,796 SCOPE$ 120,461$ 157,023$ 177,585$ 187,209 Property Room$ 148,636$ 151,778$ 333,579$ 376,280 CAD/RMS Maintenance$ 93,257$ 108,254$ 82,314$ 90,083 Reservists / Explorers$ 1,783$ 3,577$ 6,534$ 2,637 Contract/Grant Management$ 13,329$ 5,508$ 4,835$ 3,022 Subtotal$ 2,608,005$ 2,643,626$ 2,985,650$ 2,984,379 Total$ 21,175,532$ 22,605,680$ 25,782,061$ 27,886,343 Direct Costs$ 15,542,840$ 16,569,963$ 19,852,187$ 21,667,689 Indirect Costs$ 5,632,692$ 6,035,717$ 5,929,874$ 6,218,654 - Training, PIO and Fleet costs are included in units above. 58 Table 3. Workload indicators and Performance Measures (pursuant to Interlocal Agreement) 2021202220232024Average Workload indicators Citizen Calls for Service51,03851,19353,19149,76451,297 Calls with Deputy Response28,94029,21729,32226,27828,439 Deputy-Initiated Incidents11,13312,93518,35716,80014,806 Incidents Requiring Documentation10,51111,88514,90713,65712,740 Total Deputy Involved Incidents40,07342,15247,67943,07843,246 Traffic Stops5,6585,7919,0277,6397,029 Arrests1,8412,3032,3961,9862,132 Collisions Responded To1,7711,7671,6991,5971,709 Traffic Infractions2,2182,1954,0223,0812,879 Traffic Stops with Criminal Charges1,2511,4111,5831,3401,396 Property Crimes5,8556,3065,3415,1915,673 Person Crimes1,1751,3051,2581,1741,228 Cases Investigated2,0962,3832,8431,2242,137 Charges Filed412735735612624 Cases Reviewed6,1076,3215,9856,3636,194 Performance Measures Collisions Response Rate59%57%62%59%59% Collisions Per 1,000 population27.5226.8525.7125.0526.28 Property Crimes Per 1,00059.1461.5251.6847.7155.01 Person Crimes Per 1,00011.8612.8012.0510.7911.87 $ Value of Recovered Items$1,275,416$447,728$ 1 ,572,475$ 570,894$ 966,628 % of reviewed cases investigated (Property)34%38%36%19%32% Citizen Complaints/1,000 Incidents *0.330.400.731.1666% % of Complaints Sustained29.00%25.00%15.00%18.00%22% % Use of Force Within Policy100%100%99%100%100% Avg. Response Time Priority 10:04:510:09:550:06:190:06:500% Avg. Response Time Priority 20:23:240:28:450:20:420:20:592% Avg. Response Time Priority 30:48:160:55:330:44:210:43:383% % of Incidents Deputy-Initiated28%31%39%39%34% Average Day/Night Platoon Staffing6.136.306.606.446.45 59 Building & Code Enforcement Division The Building and Code Enforcement Division within the Community and Economic Development Department is responsible for implementing and enforcing the city and state building codes, as well as city development and property regulations. The division is divided into two sections - Building and Code Enforcement. Building The purpose of building codes, as adopted by the State and the City of Spokane Valley, is to promote the health, safety and welfare of the occupants or users of the building and structures and the public by requiring minimum performance standards for structural strength, exit systems, stability, sanitation, light, ventilation, energy conservation and fire safety through the following codes. International Building Code International Residential Code International Mechanical Code International Fuel Gas Code Uniform Plumbing Code International Fire Code International Existing Building Code International Wildland Urban Interface Code ICC A117.1 Standard for Accessible and Usable Buildings and Facilities Washington State Energy Code Implementation of these regulations through plan review and inspection of building construction projects ensures that citizens can correctly assume that the buildings and structures in which they occupy are safe. Essential Services Commercial construction plan review Residential construction plan review Accessibility (handicap) plan review Commercial and residential construction inspection Permit intake, processing and issuance Permit coordination Code Enforcement Code Enforcement is responsible for enforcing city codes related to private properties. This work includes investigating cases and conditions regarding junk vehicles, garbage, unsafe structures, various zoning violations, traffic safety hazards and sign code violations, while maintaining a proactive enforcement model as directed by the administration. Code Enforcement personnel work with residents and business owners, helping to maintain both 60 residential and commercial properties in a safe and clean condition. Work regularly requires coordination with law enforcement and fire prevention personnel to mitigate life and fire safety hazards, as well as working with the Spokane Regional Health Department and Housing and Homeless Coordinator staff on issues related to homeless individuals, senior citizens and families in distress. In addition, Code Enforcement acts as a community resource, directing citizens to other service agencies for assistance as appropriate. 2025 Accomplishments Enhanced customer support by creating self-help guides and making them available via the online permit portal and SVexpress Built successful communication network of regional building official staff to further improve consistency in code enforcement throughout region Continued collaboration with police, fire, homeless and housing, WA Labor & Industries, and utility purveyors towards addressing nuisance properties holistically Implemented initial improvements to Permit Center/front counter security protocols Maintained high level of Permit Center customer service to permittees and other agencies 2026 Goals Implement improvements to permit software to automate reporting of data related to staff time dedicated to reinspection, rereview and reinvestigation of permits and Code Enforcement cases Maintain awareness of Washington State Building Code Council actions on state building code update, adoption, and amendments, including Washington State Energy Code Continue to work with ClerkÓs Office staff towards determining a process for scanning commercial address files and cataloging archived documents Continue coordination with police, fire, homeless and housing, and other agencies to address nuisance conditions on and emanating from chronic nuisance properties. Collaborate with safety committee towards completing front desk safety and security updates 61 Public Works: Engineering Division The Public Works Department is comprised of the Engineering Division and Streets Maintenance Division. Additionally, the Public Works Department includes Surface and Stormwater Utility Management and Solid Waste Program Management. The Engineering Division is comprised of four programs, including the Capital Improvement Program, Development Engineering, Traffic Management and Operations, and the Surface and Stormwater Utility. Capital Improvement Program The Capital Improvement Program (CIP) plans, designs and constructs new facilities and preserves and reconstructs existing facilities owned by the City of Spokane Valley. These projects include roads, bridges, trails, parks and civic and community buildings. This requires careful prioritized long-range planning, acquisition and management of state and federal grant funding, coordination with stakeholder groups, acquisition of real estate, and proficient project management in the design and construction administration phases. Essential Services Provide transportation infrastructure to facilitate safe and efficient mobility for citizens and commerce Prioritize and coordinate submittals of grant requests for federal and state funding sources Implement the Pavement Management Program Develop the annual Six-Year Transportation Improvement Program (TIP) and the update of the current year TIP Manage capital projects in accordance with city, state and federal requirements Conduct public involvement activities to inform project design and construction phasing decisions Coordinate with local utility companies Administer the bid and award process Provide construction administration, including inspection, documentation and contract management for projects Ensure proper project closeout Ensure compliance with grant agency requirements Coordinate with Spokane Regional Transportation Council (SRTC) and other local, regional and state jurisdictions on the metropolitan transportation plan and regional transportation policies and projects Collaborate with other city departments and divisions, such as Street Maintenance, Stormwater, Traffic, Parks and Recreation, Development Engineering and Economic Development 62 Development Engineering Development Engineering (DE) ensures that land actions and commercial building site permits comply with adopted codes and standards for private infrastructure development through plan review and construction inspections. Development Engineering periodically updates the cityÓs development code and design standards pertaining to construction activities, ensuring adherence to federal and state requirements, as well as the cityÓs adopted Comprehensive Plan. As the City does not have surveyors, a surveying consultant reviews all surveying information provided in plats, binding site plans (BSPs), easements and right-of-way dedications to ensure accuracy and compliance with state law. Essential Services Provide engineering plan reviews in association with land use actions, property development and building permits Identify, develop and institute city code amendments as regulatory guidelines change Identify, develop and institute city design standard changes as regulatory standards change Provide construction oversight for various development and capital projects Review, issue and monitor grading permits Review, issue and monitor right-of-way permits Provide right-of-way inspections for various development and capital projects Traffic Management and Operations Traffic Engineering (TE) provides traffic engineering services for safe and efficient multi-modal transportation systems throughout the city. Traffic Engineering oversees the operation of traffic signals, the installation and maintenance of roadway signs and roadway channelization (striping). Traffic Engineering is also responsible for transportation planning and design in support of capital improvement projects, private development projects and regional transportation efforts. Essential Services Optimize and coordinate traffic signal installation, maintenance and operation Oversee, monitor and develop mitigation measures for traffic congestion citywide Identify and schedule the collection of annual traffic data for the cityÓs principal roadway network Prepare traffic control, signal, signing and channelization plans and specifications in cooperation with capital projects Scope and review traffic studies for private development that utilizes the services of the cityÓs street network Identify projects that mitigate transportation impacts or correct deficiencies caused by the increased traffic volumes associated with new development 63 Identify capital improvement projects that improve the transportation system throughout the city Develop Transportation Management Plans and studies that identify school zone safety and pedestrian and bike facilities Assist the DE and CIP sections in preparing grant applications for various projects that impact the cityÓs transportation network Monitor motorized and non-motorized crashes to address safety concerns on the citywide street network Review Traffic Control Plans for compliance with the Manual on Uniform Traffic Control Devices Handbook (MUTCD) Provide review of Traffic Control Plans and permits for oversized loads, special events and transportation network access control Partner with the Washington State Department of Transportation (WSDOT), the Spokane Regional Transportation Council (SRTC), Spokane County and neighboring jurisdictions to coordinate regional transportation needs Coordinate with Spokane Regional Transportation Management Center (SRTMC) on transportation management within the city and region Implement, monitor and maintain the cityÓs Intelligent Transportation Systems (ITS) and Traffic Operations Center Approve or deny oversized, overweight and super load routes, which include bridge crossings 2025 Accomplishments Implemented approved capital projects Administered state and federal funds received for capital projects Successfully acquired $13.1M grant funds for 5 capital projects, with additional grant applications pending for winter 2025 Completed the majority of utility relocation efforts, initiated the Phase 1 BNSF construction phase and advanced the Phase 2 Pines Road Grade Separation Project to the construction phase Advanced the preliminary engineering phase of the Sullivan/Trent Interchange Project, including alternative selection Obtained additional grant funding and pursued additional opportunities to fund the construction of the Sullivan/Trent Interchange Project Initiated the design phase of the Argonne Bridge Project and pursued additional opportunities to fund the construction Continued to coordinate regional transportation issues with SRTC, WSDOT and other agencies Completed a speed limit evaluation pilot study for presentation to Council aimed at moving to a citywide setting of safer speed limits Continued implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs Completed the Solid Waste Management Plan update Extended the curbside and roll off solids waste contracts through March 2030 Processed a record number of right-of-way permits and processed approach permits, engineering permits, and land use applications in a professional and timely manner and ensured consistency with city codes 2026 Goals Enhance the employee professional development program 64 Focus on staff retention to protect investment made in highly skilled workforce Continue to recruit/hire the highest caliber candidates into city staff Implement approved capital projects Administer state and federal funds received for capital projects Prepare and apply for grant applications for capital projects Reach 60% completion of the construction phase of the Pines Road Grade Separation Project Pursue additional opportunities to fund the construction of the Sullivan/Trent Interchange Project, reach 60% design on the preferred alternative Reach 30% design on Argonne Bridge/I90 Replacement Project Improve coordination for regional transportation issues with SRTC, WSDOT and other agencies Start planning and scoping efforts on the I90/Barker Interchange expansion/reconstruction Implement traffic impact fees citywide Process engineering permits and land use applications in a professional and timely manner and ensure consistency with city codes Utilize Automated Traffic Signal Performance Measures (ATSPMs) to improve operations on primary corridors through travel time and delay reductions Implement citywide speed limit evaluations to set safe speed limits based on roadway and roadside context and user comfort 65 Public Works: Street Maintenance Division The Public Works Department is comprised of the Engineering Division and Streets Maintenance Division. Additionally, the Public Works Department includes Surface and Stormwater Utility Management and Solid Waste Program Management. The Street Maintenance Division is comprised of five sections, including Street System Maintenance, Winter Roadway Operations, Traffic Control System Maintenance, Bridge Maintenance and Fleet Management Program. The division provides responsive maintenance and repairs for approximately 464 centerline miles of city streets, accounts for the efficient and safe movement of both motorized and non-motorized users within the limits of the City, and coordinates interconnection to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. Street System Maintenance The Street Maintenance Division provides responsive maintenance and repairs for approximately 464 center line miles of city streets. Most street maintenance services provided are contracted services, under the oversight of city staff. Street and stormwater maintenance and repair account for over three million dollars annually to provide asphalt patching, crack sealing, gravel shoulder repairs, curb and sidewalk repairs, gravel road grading and stormwater repairs. The street sweeping contract provides routine monthly maintenance along with a dedicated full spring sweep and partial fall sweep, performed in conjunction with the stormwater management program. The contract for storm drain cleaning is responsible for cleaning drywells, catch basins, culverts, swale inlets and bridge drains. The City contracts for services that provide litter and trash control on arterial streets, mowing, and maintaining all city dry land grass and snow removal from sidewalks on city-owned bridges and along critical roadways. Additionally, the City contracts for roadway landscaping services to maintain all city-owned rights-of-way and provide weed control on all major arterials including sidewalks. Essential Services Monitor the cityÓs street system network for immediate and ongoing repair and maintenance issues Provide Public Works emergency response to assist with natural disaster debris and hazardous spills Coordinate and monitor street sweeping and storm drain cleaning activities Coordinate and monitor right-of-way landscape maintenance and litter control 66 Winter Roadway Operations During the winter months, the Street Maintenance Division provides winter roadway operations using city forces and equipment, as well as contracted equipment and labor. The City maintains a fleet of snowplows, sanding trucks and liquid deicer trucks, which are available at momentÓs notice when winter storms appear. The city-owned snowplows are responsible for clearing of the Priority 1 and 2 streets, along with selected residential hillsides. In addition to city staff, the City contracts with outside labor forces to use city equipment to maintain 24-hour a day service. If residential plowing is necessary, the City has on-call contracts for road grader and operator services. Essential Services Monitor winter weather events to respond in accordance with the COSV Snow and Ice Plan which includes: o Provide round-the-clock maintenance response o Apply deicer to hills, bridges and intersections as winter conditions dictate o Remove snow and ice from arterial roadways continually during winter events o Provide sidewalk snow removal, ice control, and storm inlet maintenance o Organize and monitor contractors assigned to winter snow removal Traffic Control System Maintenance Traffic control system maintenance includes ongoing planning, preventative maintenance and emergency repairs of the cityÓs traffic management systems. The system includes a citywide Intelligent Traffic System (ITS), including 91 signalized intersections or crosswalks, 182 street light luminaires, 58 school zone flashing beacon installations, 53 rectangular rapid flashing beacons crosswalk installations at 20 crosswalks, 20 miles of fiber optic cabling, 19 traffic observation cameras and all associated computer and software components. Additionally, the traffic control system includes roadway markings, streetlight systems, enhanced pedestrian crossings and over 25,000 street signs. Essential Services Provide 24-hour standby and emergency repair Conduct routine, including weekly, monthly and annual system assessments and preventive maintenance Provide coordination with school districts for school zone beacons updates Provide traffic control system inspection for ITS and other capital projects Monitor, evaluate and coordinate the integrated traffic control system with the Spokane Regional Transportation Management Center (SRTMC) Coordinate the cityÓs major arterial traffic control systems for maintaining efficient traffic movements 67 Bridge Maintenance Program The City of Spokane ValleyÓs Bridge Maintenance Program combines cost effective actions and strategies to maximize the useful life of the ValleyÓs bridges. There are two types of maintenance; normal annual maintenance and maintenance work that is noted during bridge inspections. The objective of the program is to ensure public safety through inspection, maintenance, rehabilitation and replacement of the 15 city-owned bridges. Additionally, the City provides safety inspections on two bridges owned by the Union Pacific Railroad and one owned by Burlington Northern Railroad. Essential Services Conduct required bridge inspections and reporting Develop maintenance and repair programs for individual bridges Assist city maintenance staff and contracted workforces in necessary bridge maintenance efforts Develop and manage bridge load ratings and guidelines for all city bridges Develop, monitor and maintain a bridge capital project program Conduct bridge repairs and capital bridge projects Approve or deny oversized, overweight and superload routes which include bridge crossings Fleet Management Program The Fleet Management Program oversees the maintenance and operation of the CityÓs vehicles, snowplows, and construction equipment. Its primary goal is to ensure the fleet remains safe, reliable, and compliant with all vehicle laws and regulations; while supporting staff with the equipment they need to perform essential services. Essential Services Monitor and maintain the entire City fleet. Maintain an inventory of all City-owned vehicles, snowplows and construction equipment Develop and implement a fleet assessment and replacement plan to ensure safety and reliability. Conduct diagnostic services and preventative maintenance Provide real-time response for emergency repairs Research and recommend asset replacements in line with the established plan, or as needed in emergencies 68 2025 Accomplishments Utilized Automated Traffic Signal Performance Measures (ASTPMs) for Argonne Road, Pines Road and Sullivan Road corridors to monitor and improve operations Continued annual roadway maintenance and repair projects, including resurfacing several local and collector streets Continued winter roadway operations, including capability for full-city plows during significant snow events Continued identifying funding opportunities for the entire Pavement Management Program Continued the implementation of the snowplow replacement program and brought online two new snow plows, secured via 2024 and 2025 budget years Finalized implementation of a city-provided Traffic Signal Maintenance Shop due to the decrease in county-provided signal maintenance services 2026 Goals Continue ongoing roadway and bridge maintenance and repairs Develop bridge repair funding pro-rated to the standards for $Ós of inventory owned Implement ATSPMs across a wider range of the signal network using existing software Continue winter operations capabilities Continue the implementation of the snowplow replacement program, putting into service one new snow plow each year until 2030 Continue seeking funding opportunities for the entire Pavement Management Program Work with other departments in developing a citywide, comprehensive Asset Management Program, which will include transportation maintenance and operations facilities 69 Public Works: Stormwater Utility and Solid Waste The Public Works Department oversees the cityÓs Surface and Stormwater Utility, the cityÓs floodplain management services and manages the cityÓs contracts for solid waste collection and disposal. The cityÓs Surface and Stormwater Utility manages the cityÓs efforts to collect, treat, store and discharge stormwater while managing the risks to public safety, health and property from flooding and erosion. It also monitors and implements the Clean Water Act requirements for stormwater discharges, including the implementation of the cityÓs National Pollutant Discharge Elimination System (NPSES) permit, Underground Injection Control (UIC) rules and monitoring regulations for discharges in Aquifer Protection Areas and Total Maximum Daily Load (TMDL) requirements for the Spokane River and provides required annual reporting to the Washington State Department of Ecology. Finally, the Surface and Stormwater Utility is also responsible for administering the National Flood Insurance Program (NFIP) within the city as required by the Federal Emergency Management Agency (FEMA). As part of these efforts, staff enforces local floodplain ordinances, assists homeowners and developers, and works with FEMA on determining local flood elevations. Spokane ValleyÓs Solid Waste program manages the collection, transfer, transport and disposal of the cityÓs solid waste primarily through four contracts with private solid waste haulers. Solid waste includes garbage, recyclables, organics (like yard debris and food scraps), construction debris and household hazardous waste. Spokane Valley is one of the few cities in the state that has opted to solely manage the solid waste generated within the city. The overall objectives of the program include providing reliable and affordable solid waste services while protecting the environment and informing the citizens of solid waste services and best practices. The programÓs guiding document is the Solid Waste and Moderate-Risk Waste Management Plan, which is required to be kept current, reviewed and revised at least every five years to keep it current. Essential Services Provide inventory, inspection and investigations for all city stormwater facilities Provide Geographic Information System (GIS) mapping related to stormwater facilities, both public and private, throughout the city Maintain the cityÓs compliance with all environmental and utility laws, codes and regulations Provide floodplain management services on behalf of the City Provide floodplain management services to other agencies and private entities Assist in the planning, design and construction of capital improvements throughout the city, focusing on project utility requirements Manage city street sweeping and storm draining cleaning planning and operations 70 Manage the operations and maintenance of all city storm drainage structures Represent the City in Stormwater Public Education and Outreach efforts Represent the City on regional aquifer protection committees Represent the City in regional solid waste and recycling efforts Provide management, implementation and oversight of the cityÓs Solid Waste Management Program Manage the cityÓs solid waste and recycling collection services contracts Respond to citizen inquiries, implement solid waste legislation, monitor hauler compliance with contract requirements, process annual rate changes Represent the City on regional solid waste and recycling committees 2025 Accomplishments Finalized the hydraulic and mapping evaluation for the Glenrose and Central Park Floodplain and submitted its final concurrence package to FEMA for approval Continued collaboration efforts with local, state and federal stormwater regulatory bodies Inventory and mapping of all city stormwater facilities continued Continued ongoing stormwater maintenance and repairs utilizing in-house and contracted services Incorporated stormwater system improvements with other capital projects for efficiency Continued implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs Developed and implemented a new Solid Waste Management Plan Contracted with consultant to assist with current and future solid waste contracts Began process to hire a full-time solid waste program manager Extended curbside collection and roll off solid waste contracts through March 2030 2026 Goals Finalize the Glenrose and Central Floodplain mapping for FEMA Continue collaboration efforts with local, state and federal stormwater regulatory bodies Continue the inventory and mapping of all city stormwater facilities Continue ongoing stormwater maintenance and repairs utilizing in-house and contracted services Implement stormwater system improvements, integrating with other capital projects for efficiency Continue implementation of the UIC and NPDES programs Work with other departments in developing a citywide comprehensive Asset Management Program, which will include stormwater facilities Hire a full-time solid waste program manager Implement and educate citizens on incremental changes to Solid Waste program due to recent state legislation 71 Community and Economic Development Department The Community and Economic Development (CED) Department is comprised of three divisions - Building and Code Enforcement, Planning and Economic Development. The CED Department strengthens and builds community identity by administering business retention, expansion and recruitment; promoting tourism through destination marketing and youth sports recruitment; developing strategic initiatives and studies; coordinating with regional partners; managing Geographical Information Systems (GIS); implementing and enforcing the city and state building codes; and ensuring that city plans are consistent with state land use laws. The sections below provide additional information for the CED Department programs. Essential Services Encourage a diverse and stable business environment Promote and facilitate the implementation of the cityÓs economic development strategies Provide information and make connections for businesses Collaborate with regional partners to further CED programs Conduct special studies and reports related to CED priorities and projects Develop and implement strategies for business retention, expansion and recruitment Maintain the WA state business license database and review home business permits Maintain the community's vision for growth in the city's Comprehensive Plan Review and revise the laws that regulate the use of property Maintain the safety and functionality of both residential and commercial structures Ensure compliance with local codes, such as building and zoning regulations Provide GIS technology to inform and engage citizens and business owners Coordinate destination marketing to promote tourism and increase overnight stays 2025 Accomplishments Pursued grant opportunities to enhance economic development and tourism strategies Facilitated and managed the development of the cross country course at Flora Park Collaborated with partners to host business-focused webinars and workshops Continued to connect business owners in a variety of sectors with technical assistance Implemented marketing campaigns to recruit skilled labor and new businesses Managed retail recruiter to acquire new, interesting, and unique retail businesses Administered the Tourism Promotion Area (TPA) Program Implemented year three of the city's Five-Year Destination Marketing Plan Managed the implementation of destination marketing campaigns and sports recruitment Promoted existing signature events that create city identity and a desirable place to live Co-managed marketing initiatives and campaigns at CenterPlace Regional Event Center Completed the development of an outward-facing GIS application for the general public 2026 Goals Continue to develop the cross country course at Flora Park to championship events Improve retail sales in Spokane Valley to provide general fund revenues for city services 72 Secure grant funding for the cross country course in collaboration with Spokane Sports Provide direct technical assistance to Spokane Valley businesses Host business-focused webinars or workshops for small business owners Develop campaigns for workforce, shop local and youth entrepreneurship Foster collaboration between event venues and city hotels to grow events Identify tools for measuring the economic impact of TPA-funded programs and initiatives Explore opportunities for destination events with a focus on youth sports Complete the land use permit processes for the Flora Road cross country complex Complete the draft update to the comprehensive plan and development regulations Continue to process land use applications and permits in a timely and efficient manner Market Spokane Valley as an ideal location for business growth Administer the tourism program and implement the Destination Marketing Plan Manage the TPA Hotel Commission, including workplan and budget Implement destination marketing and sports recruitment campaigns Promote signature events to identity and a sense of place 73 Planning Division The Planning Division within the Community and Economic Development Department oversees both long-range and current planning for the City. The division oversees the development and implementation of the Comprehensive Plan, Shoreline Master Program and Housing Action Plan, including developing and processing amendments to the Comprehensive Plan, zoning, subdivision regulations and related procedural requirements. The division handles land use permit processing such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments and zoning letters. The division also ensures the City maintains consistency with state laws like the Growth Management Act (GMA), Shoreline Management Act (SMA), State Environmental Policy Act (SEPA), subdivisions and other related land use laws. Essential Services Ensure that the cityÓs plans are consistent with the GMA (RCW 36.70A) Ensure and document that the cityÓs plans are consistent with the SMA (RCW 90.58) Maintain the cityÓs compliance with the SEPA (RCW 43.21C) Evaluate and process amendments to the Comprehensive Plan Evaluate and process amendments to the Spokane Valley Municipal Code Coordinate, evaluate and process short subdivisions, subdivisions, binding site plans, street vacations, conditional use permits and other land use permit applications Prepare and conduct required public hearings related to land use issues, code text amendments and city plan adoptions Maintain and provide city information, including demographics, planning data and comprehensive plan statistics to the US Census Bureau 2025 Accomplishments Collaborated with regional partners in long-range planning efforts related to the periodic update Obtained $1.025M in grants to support city planning initiatives and fulfill requirements of the periodic update to the Comprehensive Plan Developed and implemented a GMA-required public engagement plan for the periodic update Developed and conducted analysis for greenhouse gas and resiliency sub-elements, as required by the GMA Completed the assessment phase of the Comprehensive Plan, development regulations and critical areas for the periodic update as required by the GMA due in 2026 Reviewed and updated land use processes to ensure they were efficient and streamlined Continued to process land use development applications in a timely and efficient manner 2026 Goals Complete the required Comprehensive Plan periodic update Continue to process land use development applications in a timely and efficient manner Review and update land use processes to ensure they are efficient and streamlined Collaborate with regional partners in long-range planning efforts Continue to seek and obtain grants to support city planning initiatives and fulfill mandated requirements Complete shoreline permitting for Flora Park warm-up loop along Spokane River 74 Parks and Recreation Department With offices located in the CenterPlace Regional Event Center, the Parks and Recreation Department consists of six divisions, including Parks Administration, Parks Maintenance, Recreation, Aquatics, Senior Center and CenterPlace. The department is comprised of nine FTEs with a Park Maintenance Worker position that will remain vacant in 2025. Parks Maintenance and Aquatics services are contracted with external businesses or agencies. The Parks and Recreation Department also provides various recreation programs, contracts with private recreation program providers, and maintains a database of local recreation programs and services to help match citizens with existing services. Parks Administration and Maintenance Manages and sustains eleven high-quality parks, each offering a diverse array of experiences within a safe and aesthetically pleasing environment. These parks provide enjoyable, restorative and memorable spaces, along with physical amenities that promote active living and foster opportunities for social interaction. Essential Services Implements the goals and objectives of the City Council Develops policies and procedures Facilitates the upkeep and use of parks, baseball fields, sand volleyball courts, basketball, tennis and pickleball courts and other public recreation areas, including the Appleway Trail and Centennial Trail Manages the park maintenance, aquatic operation and janitorial and event services contracts Works to acquire and develop new park facilities Coordinates facility maintenance at CenterPlace Issues and administers park reservations and city special event permits Recreation Delivers diversified recreational and educational experiences for all ages, while fostering vigorous community partnerships and advocating health, wellness and physical activity. Essential Services Provides summer day camp, winter break camp, summer park program and outdoor movies Informs and engages the community to participate in available recreational programs through a variety of methods, including publication of seasonal recreation guides, social media posts and collaboration with the cityÓs e-newsletter 75 Coordinates and offers over 20 additional recreation programs year-round Works to actively engage partnerships to provide, enhance and offer additional recreational program opportunities for all community members. Partnerships include Spokane County Library District, YMCA, Spokane Parks Foundation, local school districts, City of Spokane Parks and Recreation, Evergreen Regional Volleyball Association, Spokane Indians Youth Baseball, Coyle Outside, Skyhawks and Supertots, Spokane Dance Class, Western Dance Association and more Maintains a database of local recreation programs and services to help match citizens with existing providers Aquatics The City of Spokane Valley owns three outdoor swimming pools that offer public open swim opportunities, drowning prevention through swim lessons, adult exercise programs, swim team and private facility rentals. The daily operation and maintenance of the cityÓs pools is provided through a contract with YMCA of the Inland Northwest with programming facilitated through the Recreation Division. In addition, the City leases a portion of Valley Mission Park to Splash Down, a privately-operated family water park. CenterPlace Regional Event Center Promotes corporate and private events that help stimulate our local economy through travel and tourism, produces customized, high-quality events to provide an experience that showcases Spokane Valley values. Essential Services Regional focal point for Northeastern Washington, Northern Idaho and Western Montana 54,000 square foot facility located in Mirabeau Point Park Open seven days a week, the facility is also the home of the Parks and Recreation Department and the Spokane Valley Senior Center Reserves and rents to over 1,000 educational, corporate and social events annually Manages food services and marketing contracts Partners with Spokane Community College, Central Valley School District and Spokane Valley Farmers Market Manages outdoor venues and interior rooms including North Meadow, West Lawn Plaza, Great Room, Fireside Lounge, Auditorium, numerous large and small meeting rooms and commercial kitchen 76 Spokane Valley Senior Center Empowers adults 50+ for personal independence, healthy aging, social connection and life-long learning experiences, serves as a hub and focal point, complements existing services, provides programs, activities and opportunities for the aging population and operates as a multi-purpose senior center to provide health, social, educational, referral and recreational services. Support Services Supports the Spokane Valley Senior Center at CenterPlace from 8 a.m. to 4 p.m. Monday through Friday Coordinates activities and programming schedules within the building Coordinates needed senior center maintenance with the cityÓs Facilities Division Facilitates Meals on Wheels program and supports the SVSCA with an active membership of over 1,000 Attends SVSCA Board Meetings and acts as liaison between SVSCA and City 2025 Accomplishments Recruited and trained new parks maintenance and operations coordinator to manage Park Maintenance contracts for designated parks, signature parks, trails and janitorial and event services Initiated the required six-year update to Parks and Recreation Master Plan Worked with Public Works to complete Phase 2 improvements to Greenacres Park, including new tennis and pickleball courts, basketball courts, community garden, walking paths and an expanded playground, splashpad and parking facilities Implemented a donation agreement with RAVE Foundation for a new Seattle Reign FC soccer mini-pitch at Greenacres Park Awarded $2.5 million in federal and state grant funding through RCO for the Balfour Park Playground and Spray Park Awarded a $415,000 Washington State legislative appropriation for the Balfour Park Sport Courts Worked with Economic Development and Public Works to construct the $7 million Flora Property cross country course Executed an Interagency Agreement with DNR for public access to the 100-acre Pinecroft Natural Area Preserve at Mirabeau Park Executed a Venue Lease Agreement with NCAA for the 2027 MenÓs and WomenÓs West Regional Cross Country Championships Established an MOU for bringing the Nike Bob Firman Invitational and Nike XR Western Regionals to The Course Spokane Valley in 2026 ,2027, 2028 and 2029 2026 Goals Establish Maintenance and Operations at The Course Spokane Valley at Flora Park Complete the required six-year update to the Parks and Recreation Master Plan Implement a Park Sponsorship and Fundraising Services Agreement with Spokane Parks Foundation Initiate a Capital Fundraising Campaign for Balfour Park 77 Develop the Sport Courts at Balour Park with state funding Complete design and construction documents for 2027 construction of the Balfour Playground and Spray Park Continue to work with Economic Development to market and program CenterPlace and The Course Spokane Valley at Flora Park Develop basic public access infrastructure at Summerfield and Ponderosa properties Establish a new Food Services Catering Contract at CenterPalce Install and implement park security cameras throughout the CityÓs park system 78 CITY OF SPOKANE VALLEY, WA 2026 Budget Summary EstimatedEstimated BeginningEnding FundFundTotalFund Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance General Fund00138,149,42869,011,30070,574,31870,574,31836,586,410 Street Fund1014,522,9379,317,90013,840,8379,452,7474,388,090 Paths & Trails Fund10369,39310,50079,893079,893 Hotel/Motel Tax - Tourism Facilities Fund104963,211655,0001,618,21101,618,211 Hotel/Motel Tax Fund105268,610925,0001,193,610960,000233,610 Solid Waste1061,587,992306,0001,893,992230,2011,663,791 PEG Fund107278,24958,000336,24973,000263,249 Affordable & Supportive Housing Sales Tax Fund1081,249,516223,0001,472,51601,472,516 Tourism Promotion Area Fund109778,4471,330,0002,108,4471,775,000333,447 Homeless Housing Program Fund110239,063372,000611,063380,000231,063 Transportation Benefit District Fund1112,0301,800,0001,802,0301,800,0002,030 CenterPlace Operating Reserve Fund120300,0000300,0000300,000 Service Level Stabilization Fund1216,638,129285,4006,923,52906,923,529 Winter Weather Reserve Fund122588,93224,800613,732500,000113,732 LTGO Bond Debt Service Fund2040989,550989,550989,5500 REET 1 Capital Projects Fund3016,368,7991,775,0008,143,7992,390,5135,753,286 REET 2 Capital Projects Fund3025,853,9601,775,0007,628,9603,567,5974,061,363 Street Capital Projects3032,132,3918,795,85510,928,2468,795,8552,132,391 Park Capital Projects Fund309503,4590503,45983,634419,825 Civic Facilities Capital Projects Fund31013,559,16720,00013,579,167013,579,167 Pavement Preservation Fund3115,834,94213,520,84519,355,78713,915,8755,439,912 Capital Reserve Fund31212,117,774700,00012,817,7743,154,2789,663,496 Railroad Grade Separation Projects Fund31435,72318,264,75418,300,47718,264,75435,723 Transportation Impact Fees Fund3151,712,934442,0002,154,934308,8001,846,134 Economic Development Capital Projects Fund31600000 103,755,086130,601,904197,770,580137,216,12297,140,868 EstimatedEstimated BeginningEnding FundWorkingTotalWorking Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital Stormwater Management Fund4026,238,4316,343,00012,581,4318,796,4123,785,019 Aquifer Protection Area Fund403869,210450,0001,319,21001,319,210 Equipment Rental & Replacement Fund5011,186,112626,0501,812,162330,0001,482,162 Risk Management Fund502383,7281,106,0001,489,7281,100,000389,728 Public Safety Equipment Replacement Fund5031,297,444652,8311,950,275350,0001,600,275 Passthrough Fees & Taxes6320620,000620,000620,0000 9,974,9259,797,88119,772,80611,196,4128,576,394 Total of all Funds113,730,011140,399,785217,543,386148,412,534105,717,262 79 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% #001 - GENERAL FUND RECURRING ACTIVITY Revenues Property Tax14,081,000014,081,00014,309,800228,8001.62% Sales Tax33,000,000033,000,00033,541,200541,2001.64% Sales Tax - Public Safety 1,609,40001,609,4004,274,9002,665,500165.62% Sales Tax - Criminal Justice2,833,70002,833,7002,906,40072,7002.57% Gambling Tax and Leasehold Excise Tax523,0000523,000516,700(6,300)(1.20%) Franchise Fees/Business Registration1,320,00001,320,0001,330,00010,0000.76% State Shared Revenues2,527,40002,527,4002,644,100116,7004.62% Fines and Forfeitures/Public Safety482,1000482,100481,400(700)(0.15%) Community and Public Works3,616,900187,0003,803,9004,057,100253,2006.66% Recreation Program Revenues658,1000658,100716,70058,6008.90% Grant Proceeds437,000227,486664,486436,500(227,986)(34.31%) Miscellaneous Department Revenue87,000087,00079,500(7,500)(8.62%) Miscellaneous & Investment Interest2,105,70002,105,7002,625,000519,30024.66% (h/m tax-CP advertising) Transfers in - #105 30,000030,000287,000257,000856.67% Transfers in - #110 (recording fees H&H Services)344,0000344,000380,00036,00010.47% Total Recurring Revenues63,655,300414,48664,069,78668,586,3004,516,5147.05% Expenditures City Council754,111350,0001,104,111981,653(122,458)(11.09%) City Manager858,4500858,450849,583(8,867)(1.03%) City Attorney983,0890983,0891,029,32646,2374.70% Communications703,3520703,352708,7095,3570.76% Housing & Homeless Services657,32118,000675,321673,326(1,995)(0.30%) Public Safety40,167,009(223,200)39,943,80944,678,3174,734,50811.85% Deputy City Manager637,3810637,381654,35516,9742.66% Finance1,506,68401,506,6841,565,13558,4513.88% Human Resources402,2800402,280417,10514,8253.69% Information Technology445,6530445,653474,98729,3346.58% Facilities1,486,87601,486,8761,477,326(9,550)(0.64%) Engineering2,401,735158,0642,559,7992,353,260(206,539)(8.07%) Building2,125,48502,125,4852,117,276(8,209)(0.39%) Economic Development1,252,28001,252,2801,314,96162,6815.01% Planning1,112,227(162,500)949,7271,055,912106,18511.18% Parks & Rec - Administration469,9810469,981474,1664,1850.89% Parks & Rec - Maintenance2,424,04350,0002,474,0432,681,798207,7558.40% Parks & Rec - Recreation 361,2350361,235360,774(461)(0.13%) Parks & Rec - Aquatics677,5000677,500680,5603,0600.45% Parks & Rec - Senior Center35,202035,20229,933(5,269)(14.97%) Parks & Rec - CenterPlace724,6280724,628735,62510,9971.52% General Government1,663,45001,663,4501,562,150(101,300)(6.09%) (2016 LTGO debt service) Transfers out - #204 401,5500401,550398,750(2,800)(0.70%) Transfers out - #309 (park capital projects)000000.00% (pavement preservation) Transfers out - #311 000000.00% Transfers out - #501 (IT equip reserve)92,500092,50092,50000.00% (insurance premium) Transfers out - #502 900,0000900,0001,100,000200,00022.22% Transfers out - #503 (public safety equipment)000000.00% Total Recurring Expenditures63,244,022190,36463,434,38668,467,4875,033,1017.93% Recurring Revenues Over (Under) Recurring Expenditures411,278224,122635,400118,813 80 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Revenues Grant Proceeds (Energy Efficiency Grants) 0482,200482,2000(482,200)(100.00%) Grant Proceeds (Comp Plan update)0620,000620,000425,000(195,000)(31.45%) Donation030,00030,0000(30,000)(100.00%) Transfers in - #310 (City Hall repairs)0400,000400,0000(400,000)(100.00%) (public safety space planning) Transfers in - #312 01,420,0001,420,0000(1,420,000)(100.00%) Total Nonrecurring Revenues02,952,2002,952,200425,000(2,527,200)(85.60%) Expenditures General Government - IT capital replacements50,000050,00040,000(10,000)(20.00%) Public Safety (police vehicle replacements) 910,000(14,000)896,000544,000(352,000)(39.29%) (vehicles for new officers) Public Safety 000307,000307,0000.00% Public Safety (Precinct remodel)01,420,0001,420,0000(1,420,000)(100.00%) Public Safety (public safety sales tax ballot)0167,000167,0000(167,000)(100.00%) Facilities (Precinct repairs & improvements) 30,000030,0000(30,000)(100.00%) (CenterPlace repairs & improvements) Facilities0482,200482,20030,000(452,200)(93.78%) Facilities (energy retrofits)60,000060,0000(60,000)(100.00%) (portable heating/AC units) Facilities 00018,00018,0000.00% Facilities (PCB boards for City Hall HVAC)00010,00010,0000.00% (Comp Plan update) Planning 0620,000620,000425,000(195,000)(31.45%) Parks & Rec (audio/visual refresh for Great Room)00080,00080,0000.00% Sculpture Placement Costs030,00030,0000(30,000)(100.00%) City Hall Repairs0400,000400,0000(400,000)(100.00%) CLFR Related Project Expenditures01,185,3001,185,3000(1,185,300)(100.00%) Financial Software Capital Costs0304,700304,7000(304,700)(100.00%) Transfers out - #31002,126,5002,126,5000(2,126,500)(100.00%) Transfers out - #312 (2023 fund bal >50%)05,562,6855,562,6850(5,562,685)(100.00%) (Public Safety Equip Replc) Transfers out - #503 473,7220473,722652,831179,10937.81% Total Nonrecurring Expenditures1,523,72212,284,38513,808,1072,106,831(11,701,276)(84.74%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,523,722)(9,332,185)(10,855,907)(1,681,831) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,112,444)(9,108,063)(10,220,507)(1,563,018) Beginning unrestricted fund balance48,369,93548,369,93538,149,428 Ending unrestricted fund balance47,257,49138,149,42836,586,410 Fund balance as a percent of recurring expenditures74.72%60.14%53.44% General Fund Summary Total revenues63,655,3003,366,68667,021,98669,011,300 Total expenditures64,767,74412,474,74977,242,49370,574,318 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,112,444)(9,108,063)(10,220,507)(1,563,018) Beginning unrestricted fund balance48,369,93548,369,93538,149,428 Ending unrestricted fund balance47,257,49138,149,42836,586,410 81 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% SPECIAL REVENUE FUNDS #101 - STREET FUND RECURRING ACTIVITY Revenues Utility Tax900,0000900,000960,00060,0006.67% Motor Vehicle Fuel (Gas) Tax1,969,70001,969,7002,011,50041,8002.12% Multimodal Transportation Revenue138,2000138,200137,800(400)(0.29%) Right-of-Way Maintenance Fee100,0000100,000110,00010,00010.00% Solid Waste Road Wear Fee 1,700,00001,700,0001,900,000200,00011.76% Investment Interest10,000010,000120,000110,0001100.00% Miscellaneous10,00069,00079,00020,000(59,000)(74.68%) Transfer in - #1112,785,000(985,000)1,800,0001,800,00000.00% Transfer in - #301000254,300254,3000.00% Transfer in - #302000254,300254,3000.00% Total Recurring Revenues7,612,900(916,000)6,696,9007,567,900871,00013.01% Expenditures Street Department3,002,69803,002,6982,956,040(46,658)(1.55%) Street Administration111,2720111,27282,672(28,600)(25.70%) Winter Operations1,705,58001,705,5801,734,58329,0031.70% Bridge Program117,297(25,000)92,297126,55334,25637.11% Traffic Program2,428,23869,0002,497,2382,667,899170,6616.83% (Thorpe Bridge Project) Transfer out - #303 025,00025,0000(25,000)(100.00%) Total Recurring Expenditures7,365,08569,0007,434,0857,567,747133,6621.80% Recurring Revenues Over (Under) Recurring Expenditures247,815(985,000)(737,185)153 NONRECURRING ACTIVITY Revenues Transfers in - #3121,750,00001,750,0001,750,00000.00% Total Nonrecurring Revenues1,750,00001,750,0001,750,00000.00% Expenditures Capital Equipment Replacement Programs135,0000135,000135,00000.00% Local Street Program1,750,00001,750,0001,750,00000.00% Bridge Repairs0100,000100,0000(100,000)(100.00%) Total Nonrecurring Expenditures1,885,000100,0001,985,0001,885,000(100,000)(5.04%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(135,000)(100,000)(235,000)(135,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures112,815(1,085,000)(972,185)(134,847) Beginning fund balance5,495,1225,495,1224,522,937 Ending fund balance5,607,9374,522,9374,388,090 Street Fund Summary Total revenues9,362,900(916,000)8,446,9009,317,900 Total expenditures9,250,085169,0009,419,0859,452,747 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures112,815(1,085,000)(972,185)(134,847) Beginning unrestricted fund balance5,495,1225,495,1224,522,937 Ending unrestricted fund balance5,607,9374,522,9374,388,090 82 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% SPECIAL REVENUE FUNDS - continued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax8,30008,3008,5002002.41% Investment Interest2,00002,0002,00000.00% Total revenues10,300010,30010,5002001.94% Expenditures Transfers out 000000.00% Total expenditures000000.00% Revenues over (under) expenditures10,30010,30010,500 Beginning fund balance59,09359,09369,393 Ending fund balance69,39369,39379,893 #104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND Revenues Hotel/Motel Tax590,0000590,000590,00000.00% Investment Interest 200,0000200,00065,000(135,000)(67.50%) Transfers in - #1050500,000500,0000(500,000)(100.00%) Total revenues790,000500,0001,290,000655,000(635,000)(49.22%) Expenditures Transfer out - #316 (cross country course) 02,500,0002,500,0000(2,500,000)(100.00%) Total expenditures02,500,0002,500,0000(2,500,000)(100.00%) Revenues over (under) expenditures790,000(1,210,000)655,000 Beginning fund balance2,173,2112,173,211963,211 Ending fund balance2,963,211963,2111,618,211 #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax900,0000900,000900,00000.00% Investment Interest 20,000020,00025,0005,00025.00% Total revenues920,0000920,000925,0005,0000.54% Expenditures Transfers out - #00130,000030,000287,000257,000856.67% Transfers out - #1040500,000500,0000(500,000)(100.00%) Tourism Promotion893,000(500,000)393,000673,000280,00071.25% Total expenditures923,0000923,000960,00037,0004.01% Revenues over (under) expenditures(3,000)(3,000)(35,000) Beginning fund balance271,610271,610268,610 Ending fund balance268,610268,610233,610 #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee250,0000250,000250,00000.00% Grant Proceeds0158,600158,6000(158,600)(100.00%) Investment Interest70,000070,00056,000(14,000)(20.00%) Total revenues320,000158,600478,600306,000(172,600)(36.06%) Expenditures Wages / Benefits / Payroll Taxes49,289049,289160,201110,912225.02% Education & Contract Administration70,000158,600228,60070,000(158,600)(69.38%) Total expenditures119,289158,600277,889230,201(47,688)(17.16%) Revenues over (under) expenditures0200,71175,799 Beginning fund balance1,387,2811,387,2811,587,992 Ending fund balance1,387,2811,587,9921,663,791 83 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% SPECIAL REVENUE FUNDS - continued #107 - PEG FUND Revenues Comcast PEG Contribution55,000055,00050,000(5,000)(9.09%) Investment Interest 5,00005,0008,0003,00060.00% Total revenues60,000060,00058,000(2,000)(3.33%) Expenditures PEG Reimbursement - CMTV39,500039,50039,50000.00% Capital Outlay33,500033,50033,50000.00% Total expenditures73,000073,00073,00000.00% Revenues over (under) expenditures(13,000)(13,000)(15,000) Beginning fund balance291,249291,249278,249 Ending fund balance278,249278,249263,249 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX Revenues Affordable & Supportive Housing Sales Tax200,0000200,000193,000(7,000)(3.50%) Grant Proceeds (CHIP Grant)01,000,0001,000,0000(1,000,000)(100.00%) Investment Interest15,000015,00030,00015,000100.00% Total revenues215,0001,000,0001,215,000223,000(992,000)(81.65%) Expenditures Spokane Housing Authority Passthrough01,000,0001,000,0000(1,000,000)(100.00%) Total expenditures01,000,0001,000,0000(1,000,000)(100.00%) Revenues over (under) expenditures215,000215,000223,000 Beginning fund balance1,034,5161,034,5161,249,516 Ending fund balance1,249,5161,249,5161,472,516 #109 - TOURISM PROMOTION AREA FUND Revenues Tourism Promotion Area Fee1,300,00001,300,0001,300,00000.00% Investment Interest00030,00030,0000.00% Total revenues1,300,00001,300,0001,330,00030,0002.31% Expenditures Professional Services1,275,00025,0001,300,0001,775,000475,00036.54% Total expenditures1,275,00025,0001,300,0001,775,000475,00036.54% Revenues over (under) expenditures25,0000(445,000) Beginning fund balance778,447778,447778,447 Ending fund balance803,447778,447333,447 #110 - HOMELESS HOUSING PROGRAM FUND Revenues Recording Fees290,0000290,000365,00075,00025.86% Investment Interest0007,000 Total revenues290,0000290,000372,00075,00028.28% Expenditures Transfer out - #001344,0000344,000380,00036,00010.47% Total expenditures344,0000344,000380,00036,00010.47% Revenues over (under) expenditures(54,000)(54,000)(8,000) Beginning fund balance293,063293,063239,063 Ending fund balance239,063239,063231,063 84 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% SPECIAL REVENUE FUNDS - continued #111- TRANSPORTATION BENEFIT DISTRICT FUND Revenues Vehicle License Fees2,785,000(985,000)1,800,0001,800,00000.00% Total revenues2,785,000(985,000)1,800,0001,800,00000.00% Expenditures Transfer out - #1012,785,000(985,000)1,800,0001,800,00000.00% Total expenditures2,785,000(985,000)1,800,0001,800,00000.00% Revenues over (under) expenditures000 Beginning fund balance2,0302,0302,030 Ending fund balance2,0302,0302,030 #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest000000.00% Miscellaneous000000.00% Total revenues000000.00% Expenditures Operations000000.00% Total expenditures000000.00% Revenues over (under) expenditures000 Beginning fund balance300,000300,000300,000 Ending fund balance300,000300,000300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest288,0000288,000285,400(2,600)(0.90%) Total revenues288,0000288,000285,400(2,600)(0.90%) Expenditures Operations000000.00% Total expenditures000000.00% Revenues over (under) expenditures288,000288,000285,400 Beginning fund balance6,350,1296,350,1296,638,129 Ending fund balance6,638,1296,638,1296,923,529 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest15,000015,00024,8009,80065.33% Transfers in - #001000000.00% Subtotal revenues15,000015,00024,8009,80065.33% Expenditures Street maintenance expenditures500,0000500,000500,00000.00% Total expenditures500,0000500,000500,00000.00% Revenues over (under) expenditures(485,000)(485,000)(475,200) Beginning fund balance573,932573,932588,932 Ending fund balance88,93288,932113,732 85 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% DEBT SERVICE FUNDS #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District569,4000569,400590,80021,4003.76% Transfers in - #001401,5500401,550398,750(2,800)(0.70%) Total revenues970,9500970,950989,55018,6001.92% Expenditures Debt Service Payments - CenterPlace569,4000569,400590,80021,4003.76% Debt Service Payments - City Hall401,5500401,550398,750(2,800)(0.70%) Total expenditures970,9500970,950989,55018,6001.92% Revenues over (under) expenditures000 Beginning fund balance000 Ending fund balance000 CAPITAL PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes1,500,000500,0002,000,0001,500,000(500,000)(25.00%) Investment Interest200,0000200,000275,00075,00037.50% Total revenues1,700,000500,0002,200,0001,775,000(425,000)(19.32%) Expenditures Transfers out - #101000254,300254,3000.00% Transfers out - #303356,000250,346606,346474,683(131,663)(21.71%) (pavement preservation) Transfers out - #311 1,372,15001,372,1501,372,15000.00% Transfers out - #3140114,545114,545289,380174,835152.63% Total expenditures1,728,150364,8912,093,0412,390,513297,47214.21% Revenues over (under) expenditures(28,150)106,959(615,513) Beginning fund balance6,261,8406,261,8406,368,799 Ending fund balance6,233,6906,368,7995,753,286 #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes1,500,000500,0002,000,0001,500,000(500,000)(25.00%) Investment Interest275,0000275,000275,00000.00% Total revenues1,775,000500,0002,275,0001,775,000(500,000)(21.98%) Expenditures Transfers out - #101000254,300254,3000.00% Transfers out - #303483,300163,801647,1011,941,1471,294,046199.98% (pavement preservation) Transfers out - #311 1,372,15001,372,1501,372,15000.00% Transfers out - #31436,500(36,500)0000.00% Total expenditures1,891,950127,3012,019,2513,567,5971,548,34676.68% Revenues over (under) expenditures(116,950)255,749(1,792,597) Beginning fund balance5,598,2115,598,2115,853,960 Ending fund balance5,481,2615,853,9604,061,363 86 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% CAPITAL PROJECTS FUNDS - continued #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds4,480,512(273,938)4,206,5746,180,0251,973,45146.91% Developer968,833(841,708)127,125150,00022,87517.99% Transfers in - #101025,00025,0000(25,000)(100.00%) Transfers in - #301356,000250,346606,346474,683(131,663)(21.71%) Transfers in - #302483,300163,801647,1011,941,1471,294,046199.98% Transfers in - #312200,0000200,0000(200,000)(100.00%) Transfers in - #3150128,200128,20050,000(78,200)(61.00%) Total revenues6,488,645(548,299)5,940,3468,795,8552,855,50948.07% Expenditures Street Construction /Reconstruction6,488,645(548,299)5,940,3468,795,8552,855,50948.07% Total expenditures6,488,645(548,299)5,940,3468,795,8552,855,50948.07% Revenues over (under) expenditures000 Beginning fund balance2,132,3912,132,3912,132,391 Ending fund balance2,132,3912,132,3912,132,391 #309 - PARK CAPITAL PROJECTS FUND Revenues Grant Proceeds1,561,76164,3391,626,1000(1,626,100)(100.00%) Developer Contributions0749,400749,4000(749,400)(100.00%) Transfers in - #312300,0001,006,8581,306,8580(1,306,858)(100.00%) Total revenues1,861,7611,820,5973,682,3580(3,682,358)(100.00%) Expenditures Park Capital Projects1,861,7611,820,5973,682,35883,634(3,598,724)(97.73%) Total expenditures1,861,7611,820,5973,682,35883,634(3,598,724)(97.73%) Revenues over (under) expenditures00(83,634) Beginning fund balance503,459503,459503,459 Ending fund balance503,459503,459419,825 #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Judgments & Settlement011,810,00011,810,0000(11,810,000)(100.00%) Transfers in - #00102,126,5002,126,5000(2,126,500)(100.00%) Investment Interest 1,20001,20020,00018,8001566.67% Total revenues1,20013,936,50013,937,70020,000(13,917,700)(99.86%) Expenditures Transfer out - #0010400,000400,0000(400,000)(100.00%) Total expenditures0400,000400,0000(400,000)(100.00%) Revenues over (under) expenditures1,20013,537,70020,000 Beginning fund balance21,46721,46713,559,167 Ending fund balance22,66713,559,16713,579,167 87 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% CAPITAL PROJECTS FUNDS - continued #311 - PAVEMENT PRESERVATION Revenues Transfers in - #001000000.00% Transfers in - #3011,372,15001,372,1501,372,15000.00% Transfers in - #3021,372,15001,372,1501,372,15000.00% Transfers in - #3121,032,10001,032,1001,042,42110,3211.00% Grant Proceeds112,0110112,0119,734,1249,622,1138590.33% Total revenues3,888,41103,888,41113,520,8459,632,434247.72% Expenditures Pavement preservation2,000,00002,000,00013,865,87511,865,875593.29% Pre-project GeoTech50,000050,00050,00000.00% Total expenditures2,050,00002,050,00013,915,87511,865,875578.82% Revenues over (under) expenditures1,838,4111,838,411(395,030) Beginning fund balance3,996,5313,996,5315,834,942 Ending fund balance5,834,9425,834,9425,439,912 #312 - CAPITAL RESERVE FUND Revenues Investment Interest 650,0000650,000700,00050,0007.69% Transfers in - #001 ('23 fund bal >50%)05,562,6855,562,6850(5,562,685)(100.00%) Total revenues650,0005,562,6856,212,685700,000(5,512,685)(88.73%) Expenditures Transfers out - #001 (pub safety space planning) 01,420,0001,420,0000(1,420,000)(100.00%) Transfers out - #101 (Local Street Program)1,750,00001,750,0001,750,00000.00% (Subarea Transportation Plan) Transfers out - #303 200,0000200,0000(200,000)(100.00%) Transfers out - #309 (Sullivan Park water line)0925,200925,2000(925,200)(100.00%) (Greenacres Park Ph2) Transfers out - #309 300,00081,658381,6580(381,658)(100.00%) Transfers out - #311 (Pavement Preservation)1,032,10001,032,1001,042,42110,3211.00% (Pines Rd Underpass) Transfers out - #314 1,708,023211,3891,919,412361,857(1,557,555)(81.15%) WSDOT Sullivan Park Property Acquisition0759,600759,6000(759,600)(100.00%) Total expenditures4,990,1233,397,8478,387,9703,154,278(5,233,692)(62.40%) Revenues over (under) expenditures(4,340,123)(2,175,285)(2,454,278) Beginning fund balance14,293,05914,293,05912,117,774 Ending fund balance9,952,93612,117,7749,663,496 #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds39,496,674(30,455,631)9,041,04317,354,7178,313,67491.95% Transfers in - #3010114,545114,545289,380174,835152.63% Transfers in - #30236,500(36,500)0000.00% Transfers in - #312 1,708,023211,3891,919,412361,857(1,557,555)(81.15%) Transfers in - #315000258,800258,8000.00% Total revenues41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92% Expenditures Railroad Grade Separation Projects41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92% Total expenditures41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92% Revenues over (under) expenditures000 Beginning fund balance35,72335,72335,723 Ending fund balance35,72335,72335,723 88 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% CAPITAL PROJECTS FUNDS - continued #315 - TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees400,0000400,000400,00000.00% Investment Interest 30,000030,00042,00012,00040.00% Total revenues430,0000430,000442,00012,0002.79% Expenditures Transfers out - #3030128,200128,20050,000(78,200)(61.00%) Transfers out - #315000258,800258,8000.00% Total expenditures0128,200128,200308,800180,600140.87% Revenues over (under) expenditures430,000301,800133,200 Beginning fund balance1,411,1341,411,1341,712,934 Ending fund balance1,841,1341,712,9341,846,134 #316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND Revenues Transfers in - #10402,500,0002,500,0000(2,500,000)(100.00%) Total revenues02,500,0002,500,0000(2,500,000)(100.00%) Expenditures Cross Country Course Project04,696,5204,696,5200(4,696,520)(100.00%) Total expenditures04,696,5204,696,5200(4,696,520)(100.00%) Revenues over (under) expenditures0(2,196,520)0 Beginning fund balance2,196,5202,196,5200 Ending fund balance2,196,52000 89 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees6,170,00006,170,0006,170,00000.00% Investment Interest90,000090,000173,00083,00092.22% Total Recurring Revenues6,260,00006,260,0006,343,00083,0001.33% Expenditures Wages / Benefits / Payroll Taxes1,578,81501,578,8151,662,78483,9695.32% Supplies37,200037,20058,00020,80055.91% Services & Charges2,272,30602,272,3062,360,19387,8873.87% Intergovernmental Payments88,000088,00091,3103,3103.76% Vehicle rentals - #50116,500016,50024,1257,62546.21% Total Recurring Expenditures3,992,82103,992,8214,196,412203,5915.10% Recurring Revenues Over (Under) Recurring Expenditures2,267,17902,267,1792,146,588 NONRECURRING ACTIVITY Revenues Grant Proceeds000000.00% Total Nonrecurring Revenues000000.00% Expenditures Capital - various projects1,500,00001,500,0004,500,0003,000,000200.00% Watershed studies150,0000150,000100,000(50,000)(33.33%) Asset management software system50,000050,0000(50,000)(100.00%) Total Nonrecurring Expenditures1,700,00001,700,0004,600,0002,900,000170.59% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,700,000)0(1,700,000)(4,600,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures567,1790567,179(2,453,412) Beginning working capital5,671,2525,671,2526,238,431 Ending working capital6,238,4316,238,4313,785,019 Stormwater Fund Summary Total revenues6,260,00006,260,0006,343,000 Total expenditures5,692,82105,692,8218,796,412 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures567,1790567,179(2,453,412) Beginning unrestricted fund balance5,671,2525,671,2526,238,431 Ending unrestricted fund balance6,238,4316,238,4313,785,019 #403 - AQUIFER PROTECTION AREA Revenues Spokane County0420,000420,000420,00000.00% Investment Interest20,000020,00030,00010,00050.00% Total revenues20,000420,000440,000450,00010,0002.27% Expenditures Capital - various projects1,000,00001,000,0000(1,000,000)(100.00%) Effectiveness study000000.00% Total expenditures1,000,00001,000,0000(1,000,000)(100.00%) Revenues over (under) expenditures(980,000)(560,000)450,000 Beginning working capital1,429,2101,429,210869,210 Ending working capital449,210869,2101,319,210 90 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% INTERNAL SERVICE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #00179,500079,50083,8504,3505.47% Vehicle rentals - #10171,200071,20078,5757,37510.36% Vehicle rentals - #101 (plow replace.)300,0000300,000300,00000.00% Vehicle rentals - #40216,500016,50024,1257,62546.21% Transfers in - #001 (IT equipment reserve)92,500092,50092,50000.00% Investment Interest20,000020,00047,00027,000135.00% Total revenues579,7000579,700626,05046,3508.00% Expenditures Small tools & minor equipment10,000010,00010,00000.00% Vehicle purchase020,00020,00050,00030,000150.00% Snow plow purchase175,00010,000185,000270,00085,00045.95% Total expenditures185,00030,000215,000330,000115,00053.49% Revenues over (under) expenditures394,700364,700296,050 Beginning working capital821,412821,4121,186,112 Ending working capital1,216,1121,186,1121,482,162 #502 - RISK MANAGEMENT FUND Revenues Investment Interest4,80004,8006,0001,20025.00% Transfers in - #001900,0000900,0001,100,000200,00022.22% Total revenues904,8000904,8001,106,000201,20022.24% Expenditures Auto & Property Insurance900,0000900,0001,100,000200,00022.22% Total expenditures900,0000900,0001,100,000200,00022.22% Revenues over (under) expenditures4,8004,8006,000 Beginning fund balance378,928378,928383,728 Ending fund balance383,728383,728389,728 #503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND Revenues Transfers in - #001 (replacement amts)473,7220473,722652,831179,10937.81% Total revenues473,7220473,722652,831179,10937.81% Expenditures Equipment Purchases 0650,000650,000350,000(300,000)(46.15%) Total expenditures0650,000650,000350,000(300,000)(46.15%) Revenues over (under) expenditures473,722(176,278)302,831 Beginning fund balance1,473,7221,473,7221,297,444 Ending fund balance1,947,4441,297,4441,600,275 91 CITY OF SPOKANE VALLEY, WA 1//2025 2026 Budget 20252026Difference Between As As2025 and 2026 AdoptedAmendmentAmendedBudget$% FIDUCIARY FUNDS #632 - PASSTHROUGH FEES & TAXES FUND Revenues Fees & taxes collected for other governments600,00020,000620,000620,00000.00% Total revenues600,00020,000620,000620,00000.00% Expenditures Fees & taxes remitted to other governments600,00020,000620,000620,00000.00% Total expenditures600,00020,000620,000620,00000.00% Revenues over (under) expenditures000 Beginning fund balance000 Ending fund balance000 TOTAL OF ALL FUNDS Total of Revenues for all Funds147,856,886(2,330,428)145,526,458140,399,785 Total of Expenditures for all Funds149,637,715(3,736,791)145,900,924148,412,534 Total grant revenues (included in total revenues)46,087,958(28,176,944)17,911,01434,130,366 Total Capital expenditures (included in total expenditures)56,300,103(21,653,079)34,647,02447,901,618 92 CITY OF SPOKANE VALLEY, WA 2026 Budget Revenues by Fund General Fund Property Tax $14,309,800 Sales Tax33,541,200 Sales Tax - Public Safety4,274,900 Sales Tax - Criminal Justice2,906,400 Gambling and Leasehold Excise Tax 516,700 Franchise Fees/Business Registration1,330,000 State Shared Revenues2,644,100 Service Revenues4,057,100 Fines and Forfeitures481,400 Recreation Program Fees716,700 Miscellaneous, Investment Int., Transfers4,233,000 Total General Fund $69,011,300 Other Funds $9,317,900 101Street Fund 10,500 103Paths & Trails Fund 655,000 104Hotel/Motel Tax Tourism Facilities Fund 925,000 105Hotel/Motel Tax Fund 306,000 106Solid Waste Fund 58,000 107PEG Fund 223,000 108Affordable & Supportive Housing Sales Tax 1,330,000 109Tourism Promotion Area Fund 372,000 110Homeless Housing Program Fund 111Transportation Benefit District Fund1,800,000 121Service Level Stabilization Reserve Fund285,400 24,800 122Winter Weather Reserve Fund 989,550 204LTGO Bond Debt Service Fund 1,775,000 301REET 1 Capital Projects Fund 1,775,000 302REET 2 Capital Projects Fund 8,795,855 303Street Capital Projects Fund 20,000 310Civic Facilities Capital Projects Fund 13,520,845 311Pavement Preservation Fund 700,000 312Capital Reserve Fund 18,264,754 314Railroad Grade Separation Projects Fund 442,000 315Transportation Impact Fees Fund 6,343,000 402Stormwater Management Fund 450,000 403Aquifer Protection Area Fund 626,050 501Equipment Rental & Replacement Fund 1,106,000 502Risk Management Fund 652,831 503Public Safety Equipment Replacement Fund 620,000 632Passthrough Fees & Taxes Fund $71,388,485 Total Other Funds Total All Funds$140,399,785 93 94 48% Sales Tax 21% Property Tax 6% $69,011,300 Miscellaneous 2026 General Fund Revenues CITY OF SPOKANE VALLEY, WA 1% 4% Recreation Program Fees 6% 6% 1% 4% Service Revenues 1% Criminal Justice Sales Tax 2% Gambling Tax Public Safety Sales Tax Registrations Fines & Forfeitures State Shared Revenues Franchise Fees/Business 95 0% 2% APA Fund 0% 5% Fund Passthrough Internal Service Funds Stormwater Management 49% General Fund 32% Capital Projects Funds $140,399,785 2026 City Wide Revenues CITY OF SPOKANE VALLEY, WA 1% Debt Service Fund 4%7% Street Fund Other Special Revenue Funds CITY OF SPOKANE VALLEY, WA 2026 Budget Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget Property Tax Property Tax12,993,48713,312,95313,526,56114,081,00014,309,800 Property Tax - Delinquent156,971146,960170,19900 13,150,45813,459,91313,696,76014,081,00014,309,800 Sales Taxes Sales Tax32,347,04632,522,92032,239,52833,000,00033,541,200 Sales Tax - Public Safety1,529,9411,583,9621,684,9461,609,4004,274,900 Sales Tax - Criminal Justice2,685,5032,774,8602,678,1482,833,7002,906,400 36,562,49036,881,74236,602,62237,443,10040,722,500 Gambling and Leasehold Excise Tax Amusement Games16,661113,50317,06415,00015,000 Card Games453,1582,476411,119400,000400,000 Bingo & Raffles98219,0212,3991,0001,500 Punch Boards & Pull Tabs109,535409,21997,423100,00092,000 Leasehold Excise Tax5,41212,22012,1527,0008,200 585,748556,439540,157523,000516,700 Licenses & Permits General Business Licenses231,082238,732241,949220,000230,000 Franchise Fees1,169,3261,098,089949,3271,100,0001,100,000 1,400,4081,336,8211,191,2761,320,0001,330,000 State Shared Revenues Payment in Lieu of Taxes - DNR 3,09602,2504,0002,500 CJ - High Crime 335,772343,866357,623344,000350,000 MVET Criminal Justice - Population 36,57939,28141,75443,50046,300 CJ Contracted Services 217,671231,199245,532231,000240,000 CJ Special Programs 129,552138,480146,546152,300163,100 Marijuana Excise Tax Distribution 271,849271,857270,900224,000254,100 DUI - Cities 7,73010,8209,22313,00010,000 Liquor Board Excise Tax 740,373754,305731,842713,700770,300 Liquor Board Profits 810,471818,871810,757801,900807,800 2,553,0932,608,6792,616,4272,527,4002,644,100 Community and Public Works Accessory Dwelling2,0233,6463,7682,0003,000 Building & Planning Fees 438,338367,401345,970291,800596,900 Building Permits2,015,6461,924,1911,623,6771,850,0001,624,000 Code Enforcement44,69422,74642,95220,00025,000 Demolition Permits5,0203,3304,5735,0004,500 Entertainment License1,575001,6000 Grading Permits42,07942,08542,30233,00037,000 Home Profession Fee3,5365,6125,8773,0003,700 Mechanical Permits173,337163,929159,017160,000160,000 Misc. Permits & Fees33,083137,845102,93283,000213,000 Planning Fees 944,967870,0681,021,429870,000900,000 Plumbing Permits70,71965,82265,56580,00065,000 Right of Way Permits253,579255,997313,405397,000414,000 Street Vacation Permits13,8241,4773,0467,00010,500 Temporary Use Permit Fees1,0400558500500 4,043,4603,864,1493,735,0713,803,9004,057,100 96 CITY OF SPOKANE VALLEY, WA 2026 Budget Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget Fines and Forfeitures Public Safety False Alarm Services63,91455,73854,16455,00055,000 Public Safety Grants50,792070,86850,00050,000 Fines & Forfeits - Traffic279,392374,655330,506347,500339,600 Other Criminal- Non Traffic Fines29,40873,39960,49129,60036,800 423,506503,792516,029482,100481,400 Recreation Program Revenues Activity Fees (To use a recreational facility)437,640645,077686,835467,300512,600 Program Fees (To participate in a program)177,846232,453265,674220,800204,100 615,486877,530952,509688,100716,700 Grant Proceeds COVID-19 Stimulus Funding5,713,8039,464,426157,37200 OPD Public Defender Improvement19,50019,50019,50020,00019,500 Homeless Services97,83000227,4860 FEMA4,4780000 COPS Hiring Grants0036,794417,000417,000 RCO Grants0011,45200 Energy Efficiency Grants000482,2000 Comprehensive Plan Update000620,000425,000 Miscellaneous Grants048,647000 5,835,6119,532,573225,1181,766,686861,500 Miscellaneous AWC Health & Wellness 0001,0001,000 Investment Earnings1,135,5473,262,3262,972,5752,000,0002,500,000 Sales Tax Interest38,136103,311116,77940,00059,000 Leases48,494178,531137,81085,00078,000 Interest on Gambling Tax1900100100 Police Precinct Rent 42,27645,65941,85442,00042,000 Police Precinct Maintenance36,80920,81623,49421,00021,000 Judgments and Settlements173,6083,565,2982,216,97000 Miscellaneous Revenue29,9234,596503,7341,0001,000 Copy Charges1,067318681,000500 Pass-Through Services1,6291,5302,0231,6001,900 1,507,5087,182,3856,015,3072,192,7002,704,500 Transfers Transfers in - #105 (h/m tax-CP advertising)12,98214,15530,00030,000287,000 Transfers in - #11000192,628344,000380,000 Transfers in - #3120000400,0000 Transfers in - #312 606,5374,801,3971,541,5191,420,0000 619,5194,815,5521,764,1472,194,000667,000 Total General Fund Revenue67,297,28781,619,57567,855,42367,021,98669,011,300 97 CITY OF SPOKANE VALLEY, WA 2026 Budget - Other Funds Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget 101 - Street Fund Motor Vehicle Fuel (Gas) Tax1,951,4371,969,1141,900,8201,969,7002,011,500 Multimodal Transportation Revenue137,638139,065137,687138,200137,800 Right-of-Way Maintenance Fee101,652112,552124,680100,000110,000 Solid Waste Road Wear Fee02,163,4892,474,8901,700,0001,900,000 Utility tax1,003,537960,872969,131900,000960,000 Investment Interest12,416122,690282,53710,000120,000 Other Miscellaneous Revenues & Grants425,16131,45774,92479,00020,000 Transfer in - #11100709,2741,800,0001,800,000 Nonrecurring Transfer in - #0013,084,9193,530,0483,200,42300 Nonrecurring Transfer in - #106271,0001,862,929000 Nonrecurring Transfer in - #122500,0000000 Transfer in - #3010000254,300 Transfer in - #3020000254,300 Nonrecurring Transfer in - #31102,677,099000 Nonrecurring Transfer in - #312 0250,00001,750,0001,750,000 7,487,76013,819,3159,874,3668,446,9009,317,900 103 - Paths & Trails Fund Motor Vehicle Fuel (Gas) Tax8,2318,3058,0178,3008,500 Investment interest5791,9462,4562,0002,000 8,81010,25110,47310,30010,500 104 - Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax591,849588,684578,559590,000590,000 Investment interest82,662234,243243,247200,00065,000 Transfers in - #105273,000515,198793,575500,0000 947,5111,338,1251,615,3811,290,000655,000 105 - Hotel/Motel Tax Fund Hotel/Motel Tax901,685905,678905,894900,000900,000 Investment Interest11,32026,18947,44920,00025,000 913,005931,867953,343920,000925,000 106 - Solid Waste Solid Waste Administrative fee268,611276,172252,216250,000250,000 Grant Proceeds 1,987,35000158,6000 Investment Interest43,19191,69655,80370,00056,000 2,299,152367,868308,019478,600306,000 107 - PEG Fund Comcast PEG contribution64,64056,29550,29555,00050,000 Investment Interest3,24610,24910,4485,0008,000 67,88666,54460,74360,00058,000 108 - Affordable & Supportive Housing Sales Tax Affordable & Supportive Sales Tax202,181193,105192,959200,000193,000 Grant Proceeds (CHIP Grant)0001,000,0000 Investment Interest8,06129,95840,92515,00030,000 210,242223,063233,8841,215,000223,000 109 - Tourism Promotion Area Tourism Promotion Area Fee01,309,5061,403,6431,300,0001,300,000 Investment Interest024,54856,798030,000 Tourism Interest03,6444,56300 01,337,6981,465,0041,300,0001,330,000 110 - Homeless Housing Program Recording Fees0125,527350,030290,000365,000 Investment Interest01,0209,11407,000 0126,547359,144290,000372,000 111 - Transportation Benefit District Vehicle License Fees00703,5961,800,0001,800,000 Investment Interest007,70800 00711,3041,800,0001,800,000 98 CITY OF SPOKANE VALLEY, WA 2026 Budget - Other Funds Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget 121 - Service Level Stabilization Reserve Investment Interest0151,854298,276288,000285,400 Transfer in - #00100400,00000 0151,854698,276288,000285,400 122 - Winter Weather Reserve Fund Investment Interest7,08816,78825,36415,00024,800 Transfer in - #00189,805500,000000 96,893516,78825,36415,00024,800 204 - Debt Service - LTGO 03 Fund Facilities District Revenue501,200527,200551,600569,400590,800 Transfers in - #001401,400401,150398,950401,550398,750 Transfers in - #30181,10080,600000 Transfers in - #30281,10080,600000 1,064,8001,089,550950,550970,950989,550 301 - REET 1 Capital Projects Fund REET 1 - 1st Quarter Percent2,790,0201,678,8601,782,3542,000,0001,500,000 Investment Interest96,965274,630299,363200,000275,000 2,886,9851,953,4902,081,7172,200,0001,775,000 302 - REET 2 Capital Projects Fund REET 2 - 2nd Quarter Percent2,790,0201,678,8601,782,3542,000,0001,500,000 Investment Interest117,019305,242275,934275,000275,000 2,907,0391,984,1022,058,2882,275,0001,775,000 303 - Street Capital Projects Fund Grant Proceeds4,235,8145,340,1385,256,7034,206,5746,180,025 Developer Contributions853,467934,884237,804127,125150,000 Investment Interest11,65250,21925,91000 Transfers in - #001051,372000 Transfers in - #101006,30525,0000 Transfers in - #106110,7460000 Transfers in - #301899,463499,948510,117606,346474,683 Transfers in - #302 226,7012,583,768568,356647,1011,941,147 Transfers in - #312 113,78643,24076,935200,0000 Transfers in - #315000128,20050,000 6,451,6299,503,5696,682,1305,940,3468,795,855 309 - Parks Capital Projects Fund Grant Proceeds0158,65842,1311,626,1000 Developer Contribution000749,4000 Donations0022,43000 Investment Interest01,158000 Transfers in - #001160,145515,939303,04300 Transfers in - #302124,0205,000000 Transfers in - #310040,192000 Transfers in - #312332,2674,312,623528,5441,306,8580 616,4325,033,570896,1483,682,3580 310 - Civic Facilities Capital Projects Fund Judgments & Settlement00011,810,0000 Transfers in - #0010002,126,5000 Investment Interest13,6524,8512,1931,20020,000 13,6524,8512,19313,937,70020,000 99 CITY OF SPOKANE VALLEY, WA 2026 Budget - Other Funds Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget 311 - Pavement Preservation Fund Grants2,052,1752,614,2161,115,001112,0119,734,124 Developer Contribution029,700000 Investment Interest73,150138,45946,47000 Transfers in - #0011,001,8001,011,8001,021,90000 Transfers in - #101 (local streets)01,372,761000 Transfers in - #1063,1930000 Transfers in - #301550,241827,2781,170,3501,372,1501,372,150 Transfers in - #302914,900827,2791,170,3501,372,1501,372,150 Transfers in - #3120001,032,1001,042,421 4,595,4596,821,4934,524,0713,888,41113,520,845 312 - Capital Reserve Fund Investment Interest236,054803,378738,664650,000700,000 Transfers in - #001 3,593,0005,358,0545,397,8325,562,6850 3,829,0546,161,4326,136,4966,212,685700,000 314 - Railroad Grade Separation Projects Fund Grant Proceeds677,412799,9673,105,5119,041,04317,354,717 Investment Interest00000 Developer Contribution518144,686000 Rental Income10,5000000 Transfers in - #3010079,773114,545289,380 Transfers in - #30200000 Transfers in - #312633,818625,1481,212,9251,919,412361,857 Transfers in - #3150000258,800 1,322,2481,569,8014,398,20911,075,00018,264,754 315 - Transportation Impact Fees Fund Transportation Impact Fees361,614429,485218,139400,000400,000 Investment Interest9,68342,40455,20230,00042,000 371,297471,889273,341430,000442,000 316 - Economic Development Capital Projects Fund Transfer in - #104 (cross course)013,0154,386,9852,500,0000 Transfer in - #312 (fairgrounds building)7,0100000 7,01013,0154,386,9852,500,0000 402 - Stormwater Management Fund Stormwater Management Fee2,031,0005,585,3866,164,6876,170,0006,170,000 Grant Proceeds - Nonrecurring0306,666696,91800 Investment Interest40,038172,947247,16390,000173,000 Miscellaneous Revenues0021,39600 2,071,0386,064,9997,130,1646,260,0006,343,000 403 - Aquifer Protection Area Fund Spokane County514,576515,898419,456420,000420,000 Grant Proceeds236,685621,476157,51100 Investment Interest20,42157,69244,02420,00030,000 Transfers in - #001001,376,38600 771,6821,195,0661,997,377440,000450,000 501 - Equipment Rental & Replacement Fund Vehicle rentals - #00131,30059,60046,75079,50083,850 Vehicle rentals - #10110,25027,75041,95071,20078,575 Vehicle rentals - #101 (plow replace.)275,000275,000300,000300,000300,000 Vehicle rentals - #4026,7506,75013,00016,50024,125 Transfers in - #00100171,50000 Transfers in - #101 (Additional vehicle)070,568100,28092,50092,500 Miscellaneous revenues32597648,80000 Investment Interest20,44852,63947,27620,00047,000 344,073493,283769,556579,700626,050 502 - Risk Management Fund Transfers in - #001450,000600,000700,000900,0001,100,000 Investment Interest4,8894,80317,3694,8006,000 454,889604,803717,369904,8001,106,000 100 CITY OF SPOKANE VALLEY, WA 2026 Budget - Other Funds Detail Revenues by Type 20222023202420252026 Amended Proposed ActualActualActualBudgetBudget 503 - Public Safety Equipment Replacment Transfers in - #001001,473,722473,722652,831 001,473,722473,722652,831 632 - Passthrough Fees & Taxes Fund Fees & Taxes collected for other governments433,410601,526612,403620,000620,000 433,410601,526612,403620,000620,000 Total of "Other Fund" Revenues40,171,95662,456,35961,406,02078,504,47271,388,485 General Fund Revenues67,297,28781,619,57567,855,42367,021,98669,011,300 Total Revenues107,469,243144,075,934129,261,443145,526,458140,399,785 101 CITY OF SPOKANE VALLEY, WA 2026 Budget Expenditures by Fund and Department General Fund $ 981,653 Council City Manager849,583 City Attorney1,029,326 Communications708,709 Housing & Homeless Services673,326 Public Safety45,529,317 Operations & Administrative Deputy City Manager654,355 Finance1,565,135 Human Resources417,105 Information Technology474,987 Facilities1,535,326 Public Works Engineering2,353,260 Building2,117,276 Economic Development1,314,961 Planning1,480,912 Parks & Recreation Administration 474,166 Maintenance2,681,798 Recreation360,774 Aquatics680,560 Senior Center29,933 CenterPlace815,625 General Government3,846,231 Total General Fund $ 70,574,318 Other Funds $ 9,452,747 101Street Fund 105Hotel/Motel Tax Fund960,000 106Solid Waste Fund230,201 107Tourism Promotion Area Fund73,000 109PEG Fund1,775,000 110Homeless Housing Program Fund380,000 111Transportation Benefit District Fund1,800,000 122Winter Weather Reserve Fund500,000 204LTGO Bond Debt Service Fund989,550 301REET 1 Capital Projects Fund2,390,513 302REET 2 Capital Projects Fund3,567,597 303Street Capital Projects Fund8,795,855 309Parks Capital Projects Fund83,634 311Pavement Preservation Fund13,915,875 312Capital Reserve Fund3,154,278 314Railroad Grade Separation Projects18,264,754 315Transportation Impact Fees Fund308,800 402Stormwater Management Fund8,796,412 501Equipment Rental & Replacement (ER&R)330,000 502Risk Management Fund1,100,000 503Public Safety Equipment Replacement Fund350,000 632Passthrough Fees & Taxes Fund620,000 $ 77,838,216 Total Other Funds Total All Funds148,412,534$ 102 103 65% Public Safety 7% Parks & Recreation 6% $70,574,318 General Government CITY OF SPOKANE VALLEY, WA 2026 General Fund Expenditures 6% 2% Planning Council & Executive 2% 2% Facilities 6% 4% Public Works Economic Development Operations & Administrative 104 4% 0% 6% Passthrough Activities 1% Other Special Revenue Funds 1% Debt Service Stormwater & APA Funds Risk Management 31% 3% Public Safety General Government 5% $148,412,534 Admin Council / Executive/ Ops & 2026 City Wide Expenditures CITY OF SPOKANE VALLEY, WA 34% 3% 1% Capital Projects Funds Facilities Public Works 1% Planning 6% 1% 3% Street Fund 1% Tourism Promotion Parks & Recreation Economic Development 105 29,933 981,653849,583708,709673,326654,355417,105474,987474,166360,774680,560815,625 70,574,318 $ $ 0 001,029,32600045,529,317001,565,1350002,353,26002,117,27601,314,96101,480,912002,681,798000 28,0001,535,32680,00055,0003,846,231 163,000 Capital $ $ 0 00000000000000000000 2,244,081 $ $ 0 0000000000000000000 356,0002,244,081 45,685,317 $ $ 1,559 68,95085,00010,18919,50032,23013,00085,835 571,600157,111433,950200,00045,329,317771,530345,999310,910446,791637,151153,404680,060143,094 8,811,046 ChargesIntergovernmentalInterfundExpendituresTotal Services & $ $ 2026 Budget 0 650500850 2,3005,0006,5116,0002,0005,2005,6661,5005,4004,3006,800 42,45044,95056,5002,493,63313,45030,86341,6001,149,550 CITY OF SPOKANE VALLEY, WA 104,000386,490 $ $ General Fund Expenditures by Department and Type 0 00 27,524 407,753775,633865,704617,709237,376638,966383,375461,337631,796862,770839,461313,962131,665261,489561,668 1,539,9691,964,8111,761,416 13,284,384 & Payroll TaxesSupplies $ Wages, Benefits $ Deputy City ManagerFinanceHuman ResourcesInformation TechnologyAdministrationMaintenanceCenterPlaceTotal RecreationAquaticsSenior Center City CouncilCity AttorneyCommunicationHousing & Homeless ServicesPublic SafetyOperations & AdministrativeBuildingEconomic DevelopmentPlanningParks & Recreation City ManagerFacilitiesEngineeringGeneral Government CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% City Council Wages, Payroll Taxes & Benefits384,411407,75323,3426.07% Supplies1,1002,3001,200109.09% Services & Charges718,600571,600(147,000)(20.46%) Total1,104,111981,653(122,458)(11.09%) City Manager Wages, Payroll Taxes & Benefits776,450775,633(817)(0.11%) Supplies6,0005,000(1,000)(16.67%) Services & Charges76,00068,950(7,050)(9.28%) Total858,450849,583(8,867)(1.03%) City Attorney Wages, Payroll Taxes & Benefits824,420865,70441,2845.01% Supplies6,4456,511661.02% Services & Charges152,224157,1114,8873.21% Total983,0891,029,32646,2374.70% Communication Wages, Payroll Taxes & Benefits607,892617,7099,8171.61% Supplies1,0006,0005,000500.00% Services & Charges94,46085,000(9,460)(10.01%) Total703,352708,7095,3570.76% Housing & Homeless Services Wages, Payroll Taxes & Benefits229,221237,3768,1553.56% Supplies1,3002,00070053.85% Services & Charges444,800433,950(10,850)(2.44%) Total675,321673,326(1,995)(0.30%) Public Safety Wages/Payroll Taxes/Benefits0000.00% Supplies30,0000(30,000)(100.00%) Other Services and Charges203,700200,000(3,700)(1.82%) Intergovernmental Services39,710,10944,478,3174,768,20812.01% Total39,943,80944,678,3174,734,50811.85% Deputy City Manager Wages, Payroll Taxes & Benefits628,114638,96610,8521.73% Supplies5005,2004,700940.00% Services & Charges8,76710,1891,42216.22% Total637,381654,35516,9742.66% Finance Wages, Payroll Taxes & Benefits1,481,5181,539,96958,4513.95% Supplies5,6665,66600.00% Services & Charges19,50019,50000.00% Total1,506,6841,565,13558,4513.88% Human Resources Wages, Payroll Taxes & Benefits373,140383,37510,2352.74% Supplies1,7002,20050029.41% Services & Charges27,44031,5304,09014.91% Total402,280417,10514,8253.69% Information Technology Wages, Payroll Taxes & Benefits432,003461,33729,3346.79% Supplies65065000.00% Services & Charges13,00013,00000.00% Total445,653474,98729,3346.58% (Continued to next page) 106 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Facilities Wages, Payroll Taxes & Benefits615,541631,79616,2552.64% Supplies101,900104,0002,1002.06% Services & Charges769,435741,530(27,905)(3.63%) Total1,486,8761,477,326(9,550)(0.64%) Engineering Wages, Payroll Taxes & Benefits2,131,0001,964,811(166,189)(7.80%) Supplies43,45042,450(1,000)(2.30%) Services & Charges385,349345,999(39,350)(10.21%) Total2,559,7992,353,260(206,539)(8.07%) Building Wages, Payroll Taxes & Benefits1,787,3151,761,416(25,899)(1.45%) Supplies44,45044,9505001.12% Services & Charges293,720310,91017,1905.85% Total2,125,4852,117,276(8,209)(0.39%) Economic Development Wages, Payroll Taxes & Benefits800,090862,77162,6817.83% Supplies5,4005,40000.00% Services & Charges446,790446,79000.00% Total1,252,2801,314,96162,6815.01% Planning Wages, Payroll Taxes & Benefits738,027839,462101,43513.74% Supplies4,3004,30000.00% Services & Charges207,400212,1504,7502.29% Total949,7271,055,912106,18511.18% Parks & Rec- Admin Wages, Payroll Taxes & Benefits311,603313,9602,3570.76% Supplies2,8006,8004,000142.86% Services & Charges155,578153,406(2,172)(1.40%) Total469,981474,1664,1850.89% Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits130,611131,6661,0550.81% Supplies84,50056,500(28,000)(33.14%) Services & Charges2,258,9322,493,632234,70010.39% Total2,474,0432,681,798207,7558.40% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits260,982261,4895070.19% Supplies19,00013,450(5,550)(29.21%) Services & Charges81,25385,8354,5825.64% Total361,235360,774(461)(0.13%) Parks & Rec- Aquatics Supplies50050000.00% Services & Charges677,000680,0603,0600.45% Total677,500680,5603,0600.45% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits28,96427,524(1,440)(4.97%) Supplies1,600850(750)(46.88%) Services & Charges4,6381,559(3,079)(66.39%) Total35,20229,933(5,269)(14.97%) (Continued to next page) 107 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits530,922561,66930,7475.79% Supplies50,06330,863(19,200)(38.35%) Services & Charges143,643143,093(550)(0.38%) Total724,628735,62510,9971.52% General Government Supplies72,50041,600(30,900)(42.62%) Services & Charges1,091,1501,136,85045,7004.19% Intergovernmental Services484,800368,700(116,100)(23.95%) Capital outlays15,00015,00000.00% Total1,663,4501,562,150(101,300)(6.09%) Transfers out - #204401,550398,750(2,800)(0.70%) Transfers out - #309 0000.00% Transfers out - #311 Pavement Preservation0000.00% Transfers out - #50192,50092,50000.00% Transfers out - #502900,0001,100,000200,00022.22% Transfers out - #5030000.00% Total recurring expenditures63,434,38668,467,4875,033,1017.93% Summary by Category Wages, Payroll Taxes & Benefits 13,072,224 13,284,386212,1621.62% Supplies 484,824 387,190(97,634)(20.14%) Services & Charges 8,273,379 8,342,64469,2650.84% Transfers out - #204401,550398,750(2,800)(0.70%) Transfers out - #309 0000.00% Transfers out - #3110000.00% Transfers out - #50192,50092,50000.00% Transfers out - #502900,0001,100,000200,00022.22% Transfers out - #5030000.00% Intergovernmental Svc (public safety)39,710,10944,478,3174,768,20812.01% Intergovernmental Svc484,800368,700(116,100)(23.95%) Capital outlay15,00015,00000.00% 63,434,38668,467,4875,033,1017.93% 108 Fund: 001General FundSpokane Valley Cost Center: 11000 2026 Budget Legislative Branch This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Mayor 1.01.01.01.01.0 Council 6.06.06.06.06.0 Total FTEs 7.07.07.07.07.0 Budget Detail Wages, Payroll Taxes & Benefits$ 346,014323,194$ 362,524$ 384,411$ 407,753$ Supplies 1,0131,098 2,565 1,100 2,300 Services & Charges 299,761280,060 423,201 718,600 571,600 Total Legislative Branch$ 646,788604,352$ 788,290$ 1,104,111$ 981,653$ Fund: 001General FundSpokane Valley Cost Center: 13000 Executive Branch2026 Budget City Manager Division This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of City Council policies, and provision of a communication linkage between citizens, the City Council, City departments, and other government agencies. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Manager 1.01.01.01.01.0 City Clerk 1.01.01.01.01.0 Deputy City Clerk 1.01.01.01.01.0 Executive Assistant (CM)1.01.01.01.01.0 Office Assistant I 0.50.50.50.50.5 Legislative Coordinator 1.00.00.00.00.0 Total FTEs 5.54.54.54.54.5 Budget Detail Wages, Payroll Taxes & Benefits$ 757,420$ 698,786$ 695,700$ 776,450$ 775,633 Supplies 4,6514,099 2,199 6,000 5,000 Services & Charges 58,97943,233 48,790 76,000 68,950 Nonrecurring expenditures 04,723 0 0 0 Total City Manager Division$ 809,475$ 762,416$ 746,689$ 858,450$ 849,583 109 Fund: 001General FundSpokane Valley Cost Center: 15000 2026 Budget Executive Branch City Attorney Division The Office of the City Attorney represents the cityÓs legal interests, including oversight of claims and litigation. The Office of the City Attorney is responsible for providing legal advice and support to the City Council and city employees, as well as prosecuting and defending all civil matters, including through the use of outside counsel. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Attorney 1.01.01.01.01.0 Senior Deputy City Attorney 1.01.01.01.01.0 Deputy City Attorney 1.01.01.01.01.0 Paralegal 0.01.01.01.01.0 Administrative Assistant - Legal 1.01.01.01.01.0 Total FTEs 4.05.05.05.05.0 Interns 2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 575,912$ 719,096$ 746,306$ 824,420$ 865,704 Supplies 2,0471,657 2,124 6,445 6,511 Services & Charges 262,044379,148 204,087 152,224 157,111 Total City Attorney Division$ 839,613$ 1,100,291$ 952,517$ 983,089$ 1,029,326 110 Fund: 001General FundSpokane Valley Cost Center: 12000 2026 Budget City Administrative Services Communication Serves as a liaison to various civic and/or governmental organizations and committees, taskforces, boards and commissions; confers regularly with other municipalities, chamber of commerce, authorities and commissions. Provides regular, timely, clear an accurate information to the community and provide opportunities where community members can get involved, share their thoughts and inform city decision-making. In concert with City Council priorities, leads the cityÓs effort to advance the city, state and federal legislative initiatives and priorities. Monitors and analyzes regional, state and federal legislation, ordinances and policy changes. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Services Administrator 0.00.340.340.340.34 Legislative Coordinator 0.01.01.01.01.0 Communications Manager 0.01.01.01.01.0 Communications Specialist 0.01.01.01.01.0 Total FTEs 0.03.343.343.343.34 Budget Detail Wages, Payroll Taxes & Benefits$ 180,7670$ 351,127$ 607,892$ 617,709$ Supplies 010,408 2,123 1,000 6,000 Services & Charges 27,57058,786 64,735 94,460 85,000 Total Communications Division$ 218,74558,786$ 417,985$ 703,352$ 708,709$ Fund: 001General FundSpokane Valley Cost Center: 45000 2026 Budget City Administrative Services Housing & Homeless Services Provides first point of contact for residents seeking information or assistance with issues related to housing and home- lessness. Oversees the development and management of contracts with service providers for homeless outreach and other services. Advance the cityÓs priorities in regional collaborative efforts focused on housing and homelessness. Serves as the liaison for the City's Homeless and Housing Task Force. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Services Administrator 0.00.330.330.330.33 Housing & Homeless Services Coordinator 0.01.01.01.01.0 Total FTEs 0.01.331.331.331.33 Budget Detail Wages, Payroll Taxes & Benefits$ 124,182118,177$ 132,833$ 229,221$ 237,376$ Supplies 101273751,3002,000 Services & Charges 144,75162,868209,056444,800433,950 Nonrecurring Expenditures 3,80901,19600 Total H&H Services Division$ 266,838$ 187,323$ 343,160$ 675,321$ 673,326 111 Fund: 001Spokane Valley General Fund Cost Center: 16000 2026 Budget Public Safety The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services, jail and animal control services. See following page for detail information on each budgeted section. Recurring Expenditures: Judicial System - The Spokane County District Court is contracted $ 3,327,607 to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Law Enforcement - The Spokane County Sheriff's Office is 38,914,414 responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Jail System - Spokane County provides jail and probation 2,046,780 services for persons sentenced by any City of Spokane Valley Municipal Court Judge for violating laws of the city or state. Animal Control - Spokane County will provide animal control 389,516 services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Non-Departmental Grant expenditures0 Total Recurring Expenditures44,678,317 Nonrecurring Expenditures: Public Safety (police vehicle replacements)851,000 Total Nonrecurring Expenditures851,000 Total Recurring and Nonrecurring Expenditures$ 45,529,317 112 City of Spokane Valley 2026 Budget Public Safety 20222023202420252026 Amended ActualActualActualBudgetBudget Recurring: Judicial System: District Court Contract$ 1,322,524$ 1,372,934$ 1,364,769$ 1,742,870$ 1,599,719 Public Defender Contract840,530920,165961,802963,8371,117,207 Prosecutor Contract396,534329,993369,984456,404400,000 Pretrial Services Contract181,059183,168187,482198,736210,681 Subtotal Judicial System2,740,6472,806,2602,884,0373,361,8473,327,607 Law Enforcement System: Sheriff Contract25,620,65627,079,30829,143,21834,020,27138,512,539 Law Enforcement Vehicles0910,655000 Emergency Management 90,156103,51793,954107,231201,875 Operating Supplies864216400 Repair & Maint Supplies2,0642,04243500 Small Tools and Minor Equipment1760000 Non-Capital Equipment for JAG Grant16,4430000 Repair & Maint Supplies01,960000 Fuel2525000 Law Enf. Repair & Maintenance Supplies5,17117,492000 Janitorial Supplies2,6594,583000 Small Tools and Minor Equipment3201,511000 Wages & Benefits21,97163,855000 Advertising1220000 GIS Services06,6983,8312,5000 Miscellaneous Srvs/Contingency763818426200,000200,000 Vehicle License & Registration164556000 False Alarm Bank Fees1,0648238881,2000 Law Enforcement Building R&M6,3076,412000 Building & Grounds R&M02,156000 Prior Years' Settle & Adjust(331,433)0000 Electricity/Gas22,48223,591000 Water1,6031,734000 Sewer817822000 Janitorial Services41,18461,358000 Taxes and Assessments8131,984000 Law Enforcement Building R&M1,2490000 Miscellaneous Services146295000 Building & Grounds R&M62,55420,260030,0000 Subtotal Law Enforcement System25,567,56228,311,99629,242,97634,361,20238,914,414 Jail System: Jail Contract1,667,6932,460,2671,602,1251,841,7482,046,780 Subtotal Jail System1,667,6932,460,2671,602,1251,841,7482,046,780 Other: Animal Control Contract330,961354,410367,405379,012389,516 Hearing Examiner01,64368000 Subtotal Other330,961356,053368,085379,012389,516 Subtotal Recurring 30,306,86333,934,57634,097,22339,943,80944,678,317 Professional Services (Precinct Space Study)084,78780,5081,420,0000 Building R&M34,9650000 Improvements to Buildings8,16852,52220,66600 Precinct Improvements w/ JAG Funds23,6350000 Heavy Duty Machinery & Equipment34,678117,947000 Capital Equipment79,84073,12631,78600 Law Enforcement Vehicles01,531,0890896,000851,000 Public Safety Sales Tax Ballot Measure000167,0000 Subtotal Nonrecurring181,2861,859,471132,9602,483,000851,000 Total Public Safety$ 30,488,149$ 35,794,047$ 34,230,183$ 42,426,809$ 45,529,317 113 114 Animal Control 369,881 Contract, Jail Contract, 1,908,258 109,230 Contract, Emergency Management Bldg 2,500 Law Enf. Contract, Maintenance Sheriff Contract, 28,731,847 City of Spokane Valley 400,000 Contract, Prosecutor 2026 Budgeted Contract Expenditures Public 938,568 DefenderContract, Contract, 1,505,901 District Court 0 5,000,000 35,000,00030,000,00025,000,00020,000,00015,000,00010,000,000 Fund: 001General FundSpokane Valley Cost Center: 18000 2026 Budget Operation & Administrative Services The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, the Human Resources Division, and the Information Technology Division. Deputy City Manager Division The Deputy City Manager (DCM) supervises the Parks & Recreation Department, Office of the City Attorney, Finance Department, IT Department, and oversees the City's Public Safety contracts. In 2023, the Deputy City Manager supervised the Facilities division until it was assumed by the City Services Administrator. The Deputy City Manager assists the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in his/her absence. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Deputy City Manager 1.01.01.01.01.0 Senior Admin Analyst 1.01.01.01.01.0 Administrative Analyst 1.01.01.01.01.0 Total FTEs 3.03.03.03.03.0 Budget Detail Wages, Payroll Taxes & Benefits$ 468,133$ 555,772$ 597,009$ 628,114$ 638,966 Supplies 103005005,200 Services & Charges 46,75147,164 10,761 8,767 10,189 Total Deputy City Manager Division$ 515,400$ 602,523$ 607,770$ 637,381$ 654,355 115 Fund: 001General FundSpokane Valley Cost Center: 14000 Operation & Administrative Services2026 Budget Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, and investments. The division is also responsible for generating and analyzing financial data related to the City's operations. The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Annual Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Finance Director 1.01.01.01.01.0 Accounting Manager 1.01.01.01.01.0 Accounting & Finance Program Manager 0.01.01.01.01.0 Accountant/Budget Analyst 3.752.752.752.752.75 Accountant I 0.01.01.01.01.0 Accounting Technician 2.02.02.02.02.0 Administrative Assistant 1.01.01.01.01.0 Database Administrator 1.00.00.00.00.0 Total FTEs 9.759.759.759.759.75 Budget Detail Wages, Payroll Taxes & Benefits$ 1,237,5111,183,149$ 1,402,917$ 1,481,518$ 1,539,969$ Supplies 7,7676,825 4,195 5,666 5,666 Services & Charges 12,63015,053 11,490 19,500 19,500 Total Finance Division$ 1,257,9081,205,027$ 1,418,602$ 1,506,684$ 1,565,135$ 116 General Fund Fund: 001Spokane Valley Cost Center: 17000 Operation & Administrative Services2026 Budget Information Technology Division IT Division is responsible for the design, maintenance and support of the City's data network. This division maintain all primary computer applications including the financial management and permitting systems. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents IT Manager 1.01.01.01.01.0 IT Specialist 2.02.02.02.02.0 Total FTEs 3.03.03.03.03.0 Budget Detail Wages, Payroll Taxes & Benefits$ 390,153$ 380,822$ 358,961$ 432,003$ 461,337 Supplies 205273 31 650 650 Services & Charges 5,5095,278 5,153 13,000 13,000 Total Finance Division$ 395,704$ 386,536$ 364,145$ 445,653$ 474,987 Fund: 001General FundSpokane Valley Cost Center: 19000 Operation & Administrative Services2026 Budget Human Resources Division Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. The Human Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Human Resource Manager 1.01.01.01.01.0 Human Resource Technician 1.01.01.01.01.0 Total FTEs 2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 307,005$ 323,305$ 342,365$ 373,140$ 383,375 Supplies 2,2241,037 1,474 1,000 1,500 Services & Charges 61,01536,166 88,555 28,140 32,230 Total Human Resources Division$ 344,208$ 386,544$ 432,394$ 402,280$ 417,105 117 Fund: 001General FundSpokane Valley Cost Center: 30000 Facilities2026 Budget Facilities The City Services Administrator provides management and oversight of the City's facilities. This department is responsible for the overall operations and maintenance of the City Hall facility, the City's Valley Precinct facility, CenterPlace and the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Services Administrator 0.00.330.330.330.33 Facilities Manager 0.00.01.01.01.0 Lead Maint Worker-Facilities 0.80.81.01.01.0 Maint Worker-Facilities 1.01.02.02.002.00 Custodian 1.01.01.01.01.0 Total FTEs 2.803.135.335.335.33 Budget Detail Wages, Payroll Taxes & Benefits$ 260,042$ 288,174$ 848,855$ 615,541$ 631,796 Supplies 43,89636,765 101,094 101,900 104,000 Services & Charges 400,487316,302 976,638 769,435 741,530 Nonrecurring expenditures 107,25467,046 153,926 572,200 58,000 Total Administrative Division$ 764,340$ 755,626$ 2,080,513$ 2,059,076$ 1,535,326 118 Fund: 001General FundSpokane Valley Cost Center: 41000 Public Works2026 Budget Engineering Division The Engineering Division includes the following functions: Capital Improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs existing facilities owned by the City of Spokane Valley. Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes for private infrastructure development through plan review and construction inspection. Traffic Management and Operations provides traffic engineering for safe and efficient multi-faceted transportation systems throughout the City (included in the Street Fund #101). Utilities oversees the City's surface and Stormwater Utility and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater Management Fund #402 ). Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents General Administrative Assistant 1.00.900.900.901.4* Assistant Engineer 1.50.750.750.750.0* CAD Manager 0.50.00.00.00.0* City Engineer 1.01.000.00.00.0 CPW Liaison 0.00.200.200.200.20* Engineer 0.50.00.30.250.50* Engineering Manager - CIP 1.01.00.50.51.0* Engineering Manager - Utility 0.00.00.50.50.0 Engineering Tech I 1.50.750.750.750.75* Engineering Tech II 0.750.60.60.60.5* Engineering Tech Supervisor 0.00.50.50.50.5* Main/Construction Inspector 2.00.00.00.00.0 Planning & Grants Engineer 0.00.50.50.50.5* Project Manager 0.00.00.00.00.1 Public Works Director 0.00.00.00.01.0 Senior Dev Engineer 1.00.00.00.00.0 Senior Engineer-Proj Mgmt.1.70.90.90.90.7* Senior Planning Grants Engineer 0.3750.00.00.00.0 Water Resource Sr. Engineer 1.00.00.00.00.0 Development Senior Dev Engineer 0.00.750.750.750.00 Assistant Engineer 0.01.251.251.250.75 Engineering Manager - Development 0.00.00.750.00.75 Maint/Construction Inspector 0.01.751.01.01.0 ROW Inspector 0.00.00.00.01.0 Water Resource Sr. Engineer 0.01.01.01.01.0 Total FTEs 13.82511.85011.1010.3511.65 Interns 0.00.00.00.00.0 Budget Detail Wages, Payroll Taxes & Benefits$ 1,399,4711,655,389$ 1,715,138$ 2,131,000$ 1,964,811$ Supplies 23,13034,86523,53643,45042,450 Services & Charges 135,390264,904342,721385,349345,999 Total Engineering Division$ 1,699,2401,813,909$ 2,081,395$ 2,559,799$ 2,353,260$ These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of * Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402. 119 Fund: 001General FundSpokane Valley Cost Center: 43000 Building2026 Budget Building Division The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code Enforcement arm of the division is responsible for enforcing SVMC throughout the City, primarily on private property. The Code Enforcement Team works directly with property owners in maintaining property to City-adopted standards relating to vegetation, camping, vehicles, trash and rubbish, and structure conditions. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Building Official 1.01.01.01.01.0 Assistant Building Official 1.01.01.01.01.0 Development Service Coordinator 1.01.01.01.01.0 Senior Permit Specialist 0.00.00.01.01.0 Engineering Tech 1.01.01.00.00.0 Permit Facilitator 2.02.02.02.02.0 Plans Examiner 1.01.01.01.01.0 Building Inspector II 3.03.03.03.03.0 Office Assistant II 1.01.01.00.00.0 Office Assistant I 2.02.02.02.01.0 Administrative Assistant 0.00.00.01.01.0 Senior Planner 0.00.00.00.00.0 Planner 0.00.00.00.00.0 Code Enforcement Officer 2.02.02.02.02.0 Total FTEs 15.015.015.015.014.0 Budget Detail Wages, Payroll Taxes & Benefits$ 1,636,7371,557,184$ 1,674,877$ 1,787,315$ 1,761,416$ Supplies 29,23720,584 21,464 44,450 44,950 Services & Charges 340,190199,624 126,911 293,720 310,910 Total Building Division$ 1,865,5981,917,958$ 1,823,252$ 2,125,485$ 2,117,276$ 120 Fund: 001General FundSpokane Valley Cost Center: 46000 Economic Development2026 Budget Economic Development Division The Economic Development Department oversees Geographical Information Systems, Marketing and Communications, Tourism, Business Licensing, and Business Development. The Department works to build relationships with businesses, the community, and economic development partners to pursue strategies that ensure long-term fiscal strength of the City. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Community & Economic Development Director 1.01.01.01.01.0 Economic Development Specialist 0.01.01.01.01.0 Tourism & Marketing Officer 0.00.01.01.01.0 Public Information Officer 1.00.00.00.00.0 Senior Transportation Planner 1.01.00.00.00.0 GIS Analyst 0.770.770.770.770.77* Housing & Homeless Services Coordinator 1.00.00.00.00.0 Business License Specialist 1.01.01.01.01.0 Total FTEs 5.774.774.774.774.77 Interns 1.01.01.01.01.0 Budget Detail Wages, Payroll Taxes & Benefits$ 712,814$ 683,308$ 731,476$ 800,090$ 862,770 Supplies 2,5691,2873,3545,4005,400 Services & Charges 316,323413,127301,097446,790446,791 Nonrecurring Expenditures 25,677165,195000 Total Engineering Division$ 1,262,9171,057,383$ 1,035,927$ 1,252,280$ 1,314,961$ *This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted as a part of the Stormwater Fund #402. 121 Fund: 001General FundSpokane Valley Cost Center: 44000 2026 Budget Planning Planning Division The Planning Division oversees both long-range and current planning for the City. The Division oversees the development and implementation of the Comprehensive Plan, Shoreline Master Program, and Housing Action Plan, including developing and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural requirements. The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments, and zoning letters. The Division also ensures the City maintains consistency with state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act, Subdivisions, and other related land use laws. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Planning Manager 1.01.01.01.01.0 Senior Planner 1.01.01.01.01.0 Associate Planner 0.00.00.02.02.0 Planner 3.03.03.01.01.0 Total FTEs 5.05.05.05.05.0 Budget Detail Wages, Payroll Taxes & Benefits$ 665,222627,005$ 679,354$ 738,027$ 839,461$ Supplies 1,3042,724 2,057 4,300 4,300 Services & Charges 165,442105,422 185,534 207,400 212,151 Nonrecurring expenditures 000620,000425,000 Total Planning Division$ 831,968735,151$ 866,945$ 1,569,727$ 1,480,912$ 122 Fund: 001General FundSpokane Valley Cost Center: 76000 2026 Budget Parks & Recreation The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance of parks and recreation facilities. Parks Administration Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Parks & Recreation Director 1.01.01.01.01.0 Administrative Assistant 1.01.01.01.01.0 Total FTEs 2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 287,849274,893$ 320,784$ 311,603$ 313,962$ Supplies 3,2073,336 10,212 2,800 6,800 Services & Charges 90,90862,370 81,863 155,578 153,404 Total Parks Administration Division$ 381,964340,599$ 412,859$ 469,981$ 474,166$ 123 Fund: 001General FundSpokane Valley Cost Center: 76000 2026 Budget Parks & Recreation Maintenance Division The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas including the Centennial Trail. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Parks & Rec - Maintenance 0.02.01.01.01.0 Recreation Coordinator 0.00.00.01.01.0 Budget Detail Wages, Payroll Taxes & Benefits$ 30,9440$ 47,125$ 130,611$ 131,665$ Supplies 27,5174,430 16,075 59,500 56,500 Services & Charges 998,5071,091,276 1,960,113 2,233,932 2,493,633 Nonrecurring expenditures 37318,741 30,000 30,000 0 Total Maintenance Division$ 1,150,1101,021,678$ 2,053,313$ 2,454,043$ 2,681,798$ Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Park system. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Recreation Coordinator 1.01.01.01.01.0 Recreation Specialist 0.60.60.60.60.6 Recreation Coordinator 1.61.61.61.61.6 Budget Detail Wages, Payroll Taxes & Benefits$ 206,665190,939$ 207,910$ 260,982$ 261,489$ Supplies 8,5079,527 10,055 19,000 13,450 Services & Charges 58,47362,484 82,580 81,253 85,835 Total Recreation Division$ 273,645262,950$ 300,545$ 361,235$ 360,774$ 124 Fund: 001General FundSpokane Valley Cost Center: 76000 2026 Budget Parks & Recreation Aquatics Division The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool. Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Budget Detail Supplies$ 6601,154$ 2,152$ 500$ 500$ Services & Charges 567,200442,104 666,004 677,000 680,060 Total Aquatics Division $ 567,860443,258$ 668,156$ 677,500$ 680,560$ Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Senior Center Specialist 0.40.40.40.40.4 Total FTEs 0.40.40.40.40.4 Budget Detail Wages, Payroll Taxes & Benefits$ 18,6709,693$ 25,497$ 28,964$ 27,524$ Supplies 6001,11401,600850 Services & Charges 1,1002,525 990 4,638 1,559 Total Senior Center Division $ 20,88412,818$ 26,487$ 35,202$ 29,933$ 125 Fund: 001General FundSpokane Valley Cost Center: 76000 Parks & Recreation2026 Budget CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid-year 2005. The project represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern Washington and Northern Idaho. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Centerplace Coordinator 1.01.01.01.01.0 Administrative Assistant 0.00.00.00.00.0 Office Assistant I 1.01.01.01.01.0 Office Assistant II 1.01.01.01.01.0 Part Time Office Assistant 0.00.00.00.00.0 Maintenance Worker-Facilities 1.841.840.00.00.0 Total FTEs 4.84.843.003.003.00 Budget Detail Wages, Payroll Taxes & Benefits$ 468,991$ 531,770$ 116,420$ 530,922$ 561,668 Supplies 109,87588,339 149,511 50,063 30,863 Services & Charges 317,167370,188 115,809 143,643 143,094 Nonrecurring Expenditures 075,5380080,000 Total CenterPlace Division$ 874,497$ 1,087,371$ 381,740$ 724,628$ 815,625 126 Fund: 001 General FundSpokane Valley Cost Center: 90000 General Government2026 Budget The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall bond payments; information technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide social service programs and economic development services; and transfers to other City funds for property/casualty insurance premiums (Fund #502), city hall bond payment (Fund #204) and capital equipments (Fund #501). Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Supplies Employee Recognition-Operating Supplies $ 3,1021,694$ 4,144$ 3,500$ 0$ Desktop Hardware-Non Capital 3,66425,8807,90021,50021,500 Desktop Software Licensing-Non Capital 12,052429000 Miscellaneous S 2,6602,8421,6442,500500 Fuel 0518000 Network Hardware-Non Capital 10,8944,59911,5899,0004,000 Server Hardware 3,0447782,0675,0005,000 Office & Operating Supplies 4,9073,55014,8131,0001,000 Security Hardware 13,5623,9301,36622,0002,000 Small Tools & M 5,5049,9424,8417,0007,000 Vehicle Supplie 9086135381,000600 Network Software Licensing 5720000 Security Software Licensing 22,1974,558000 Server Software Licensing 4,0381,62637100 85,69662,367 49,273 72,500 41,600 Other Services & Charges Accounting & Auditing 77,459138,580134,563130,000140,000 Alcohol Treatment: Liquor Excise Tax 14,77715,01914,77915,00015,000 Alcohol Treatment: Liquor Profits 16,20916,37716,21516,50016,500 County Data Sharing Passthrough Costs 5,8097,5285,5937,6006,600 Desktop Software/Subscription Maint 055,84755,60861,00061,000 Equip Repair & Maint-Hardware Support 15553600 Equip Repair & Maint-Hardware Support 5,3030000 Equipment Rental 3,8693,8693,8694,0004,000 Hosted Software as a Service 0156,471226,931254,000257,900 Interest 4590000 Internet Service 1,5582,45827100 Internet Service 8,3197,92610,39611,10011,400 IT Support 1,5922,99968,30385,00020,000 Merchant Charges (Bankcard Fees) 1,134552791,0001,000 Miscellaneous Services 2,2645,6316,6745,0005,000 Network Hardware Subscription/Maint 019,07126,74823,50028,500 Network Infrastructure Access - SCRAPS 1,2181,1331,1331,2001,400 Network Software Subscription/Maint 8,2485,41387360020,600 Outside Agencies - Social Svc & Econ. Dev. 140,552193,2386,60600 Postage 71418531,000200 Printing & Binding 0005000 Professional Services 0250000 Professional Services 014,344000 Professional Services - Misc Studies 94,00022,25063,256210,250210,250 Registrations 001,50000 Security Hardware Subscription/Maint 012,0286,01419,80024,800 Security Software Subscription/Maint 15424,55739,82430,20090,200 Server Hardware Subscription/Maint 05,3035,83718,00018,000 Server Software Subscription/Maint 0671800 Server Software Subscription/Maint 146,094110,245143,338110,800113,600 (continued to next page) 127 Fund: 001 General FundSpokane Valley Cost Center: 90000 General Government2026 Budget (continued from previous page) Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Sewer 50443236400 Telephone 31,2822,04221800 Telephone 6,4747,72110,18512,60012,600 Vehicle Repair & Maintenance 006100 $ 591,460$ 836,352$ 861,270$ 1,108,950$ 1,148,850 Intergovernmental Services Election Costs $ 122,5540$ 81,396$ 123,000$ 0$ Voter Registration 97,03391,7320100,000100,000 Taxes and assessments 12,02012,95118,60013,00018,800 Spokane County Air Pollution Authority 148,194193,276217,440230,300237,200 257,247420,513 317,436 466,300 356,000 Capital Outlays Computer Hardware - Capital 50,495022,48215,00015,000 Lease Asset 48,49488,27172,49700 98,98988,27194,97915,00015,000 Debt Service: Principal Lease Principal 43,82070,85473,27400 Lease Interest 4,0027,7868,34700 Interest and Other Debt Service Costs 1,200700700700700 49,022 79,340 82,321 700 700 Interfund Payments for Service Transfer out - #204 (City Hall bond payment) 401,400401,150398,950401,550398,750 Transfer out - #309 (park capital projects) 160,000160,000160,00000 Transfer out - #311 (pavement preservation) 1,001,8001,011,8001,021,90000 Transfer out - #501 (IT Capital equip reserve) 0086,50092,50092,500 Transfer out - #502 (risk management) 450,000600,000700,000900,0001,100,000 2,172,9502,013,200 2,367,350 1,394,050 1,591,250 Subtotal Recurring Expenditures $ 3,659,7933,095,614$ 3,772,629$ 3,057,500$ 3,153,400$ Nonrecurring Capital Outlays Land Acquisition 186,0000663,31000 Building Improvements 00195,95800 IT capital replacement 7,90633,83068,79250,00040,000 Capital Office 0024,54200 Computer Hardware- Capital 86,53212,992000 Computer Software- Capital 30,425417,329245,308304,7000 310,863 464,151 1,197,910 354,700 40,000 Operating Professional Services 0128,57456,37000 Professional Services - Econ Dev Grants 0785,714344,47700 Professional Services - Social Services 04,000,0001,753,70000 Professional Services - H&H Grants 0947,728415,50300 Professional Services - Children Services 0157,38173,26800 Professional Services - Aging Services 02,4472,50000 CLFR Expenditures 43,514110,37542,7001,185,3000 43,514 6,132,219 2,688,5181,185,3000 (continued to next page) 128 Fund: 001 General FundSpokane Valley Cost Center: 90000 General Government2026 Budget (continued from previous page) Interfund Payments for Service Transfer out - #101 3,084,9193,530,0483,200,42300 Transfer out - #122 89,8050000 Transfer out - #303 051,372000 Transfer out - #309 145360,358143,04300 Transfer out - #310 0002,125,0000 Transfer out - #312 (Capital Reserve) 3,593,0005,358,0544,397,8335,564,1850 Transfer out - #501 (ER&R - Parks Vehicles) 0085,00000 Transfer out - #503 (Pub Safety Equip Replace) 001,473,722473,722652,831 6,767,8699,299,8329,300,0218,162,907652,831 Total Nonrecurring Expenditures 7,122,24615,896,20213,186,4499,702,907692,831 Total Governmental Division $ 19,555,99510,217,860$ 16,959,078$ 12,760,407$ 3,846,231$ 129 Fund: 101Street FundSpokane Valley 2026 Budget The Street Maintenance Division, funded by Street Fund #101 was established to account for the activities associated with the provision of efficient and safe movement of both motorized and non-motorized vehicles, as well as pedestrians within the limits of the City, and coordinate convenient interconnect to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Many of the services overseen by street maintenance staff are contracted services, including street and stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months, city maintenance staff manage snow and ice services utilizing both City-owned and operated equipment, as well as contracted equipment and labor services. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Assistant Engineer 0.00.00.00.00.0 Construction Inspector 1.51.51.51.51.5* Engineering Tech II 0.250.250.900.900.90* Maintenance/Construction Inspector 0.500.502.02.02.0* Mechanic 0.750.750.750.750.75* Planning Grants Engineer 0.3750.250.00.00.0* Public Works Superintendent 1.01.01.01.01.0 Stormwater Foreman 0.10.10.10.10.1* Streets Foreman 1.01.01.01.01.0 Traffic Signal Technician 0.01.01.01.01.0 Traffic Engineer 1.01.01.01.01.0 Traffic Engineering Manager 1.01.01.01.01.0 Total FTEs 7.4758.35010.2510.2510.25 (continued to next page) These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund, * Capital Projects Funds, and the Stormwater Fund #402. 130 Fund: 101Street FundSpokane Valley 2026 Budget (continued from previous page) Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Utility Tax$ 960,8721,003,537$ 969,131$ 900,000$ 960,000$ Motor Vehicle Fuel Tax 1,951,4371,969,1141,900,8201,969,7002,011,500 Multimodal Transportation Revenue 137,638139,065137,687138,200137,800 Right-of-Way Maintenance Fee 101,652112,552124,680100,000110,000 Solid Waste Road Wear Fee (local streets)02,163,4892,474,8901,700,0001,900,000 Investment Earnings 12,416122,690282,53710,000120,000 Miscellaneous 425,16213,21274,92479,00020,000 Transfer in - #111 00709,2741,800,0001,800,000 Transfer in - #301 0000254,300 Transfer in - #302 0000254,300 Total revenues 3,631,8425,480,9946,673,9436,696,9007,567,900 Nonrecurring Revenues Utility Tax Recovery 00000 Insurance proceeds 018,245000 Transfers in - #001 3,084,9193,530,0483,200,42300 Transfers in - #106 271,0001,862,929000 Transfers in - #122 500,0000000 Transfers in - #311 02,677,099000 Transfers in - #312 0250,00001,750,0001,750,000 Total Nonrecurring Revenues 3,855,9198,338,3213,200,4231,750,0001,750,000 Expenditures Street Department 4,711,6094,546,3733,465,4693,002,6982,956,040 Street Administration 92,796140,96196,976111,27282,672 Winter Operations 2,258,3991,593,7251,559,2941,705,5801,734,583 Bridge Program 62,308138,12285,15192,297126,553 Local Street Program 02,212,1831,544,01300 Traffic Program 146,835216,8831,777,2002,497,2382,667,899 Transfer out - #303 (Thorpe Bridge Project) 00025,0000 Total Recurring Activity 7,271,9478,848,2478,528,1037,434,0857,567,747 Nonrecurring Expenditures Small Tools & Minor Equipment 4,35617,597000 Repairs & Maintenance 08,168000 Traffic Control Improvements 00201,88800 Heavy Duty Machinery & Equipment 48,55315,69355,76000 Capital Equipment (Repl. Programs)096,2650135,000135,000 Bridge Repairs 000100,0000 Traffic Signal Program Tools & Equipment 0103,71472,09800 Transfers out - #311 01,372,761000 Transfers out - #501 (Bucket Truck/Vehicles signal p 070,568100,28000 Local Street Program 0001,750,0001,750,000 Total Nonrecurring expenditures 52,9091,684,766430,0261,985,0001,885,000 Revenues over (under) expenditures 162,9053,286,302916,237(972,185)(134,847) Beginning fund balance 1,156,3011,319,2064,605,5085,521,7454,522,937 Less restriced balances 000(26,623)0 Ending fund balance$ 4,605,5081,319,206$ 5,521,745$ 4,522,937$ 4,388,090$ 131 Fund: 103Paths & Trails FundSpokane Valley 2026 Budget The State of Washington collects a $0.554 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2026 the Municipal Research and Services Center estimates the distribution back to cities will be $18.33 per person. Based upon a City of Spokane Valley population of 110,200 (per the Washington State Office of Financial Management on April 1, 2025) we anticipate the City will collect $2,020,000 in 2026. RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon the 2026 revenue estimate this computes to $8,500. The balance or $2,011,500 will be credited to Fund #101 for Street maintenance and operations. The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Motor Vehicle Fuel (Gas) Tax$ 8,3058,230$ 8,017$ 8,300$ 8,500$ Investment Interest 5801,9472,4562,0002,000 Total revenues 8,81010,25210,47310,30010,500 Expenditures Transfers out 00000 Total expenditures 00000 Revenues over (under) expenditures 8,81010,25210,47310,30010,500 Beginning fund balance 29,55838,36848,62059,09369,393 Ending fund balance$ 48,62038,368$ 59,093$ 69,393$ 79,893$ 132 Fund: 104Hotel/Motel Tax - Tourism Facilities FundSpokane Valley 2026 Budget The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism-related facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Hotel/Motel Tax$ 588,685591,849$ 578,559$ 590,000$ 590,000$ Investment Interest 82,662234,242243,247200,00065,000 Transfers in - #105 273,000515,198793,575500,0000 Total revenues 947,5111,338,1251,615,3811,290,000655,000 Expenditures Transfers out - #316 (Cross Country Course) 013,0154,386,9852,500,0000 Tourism Promotion 02,000,000000 Total expenditures 02,013,0154,386,9852,500,0000 Revenues over (under) expenditures 947,511(674,890)(2,771,604)(1,210,000)655,000 Beginning fund balance 4,672,1945,619,7054,944,8152,173,211963,211 Ending fund balance$ 4,944,8155,619,705$ 2,173,211$ 963,211$ 1,618,211$ Hotel/Motel Tax Fund Fund: 105Spokane Valley 2026 Budget The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals designed to attract tourists. Budget Summary 20212023202420252026 ActualActualActualBudgetBudget Revenues Hotel/Motel Tax$ 905,678901,685$ 905,894$ 900,000$ 900,000$ Investment Interest 11,32026,18947,44820,00025,000 Total revenues 913,005931,867953,342920,000925,000 Expenditures Tourism Promotion 284,604309,702458,388393,000673,000 Transfers out - #001 12,98214,15530,00030,000287,000 Transfers out - #104 273,000515,198793,575500,0000 Total expenditures 570,586839,0551,281,963923,000960,000 Revenues over (under) expenditures 342,41992,812(328,621)(3,000)(35,000) Beginning fund balance 165,000507,419600,231271,610268,610 Ending fund balance$ 507,419$ 600,231$ 271,610$ 268,610$ 233,610 133 Fund: 106Solid Waste FundSpokane Valley 2026 Budget In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that agreement was extended through November 16, 2014. Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable, and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset contract administrative costs and solid waste management within the city, including solid waste public educational efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year following the calendar year being measured. In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions. Terms of the contract required Waste Management to pay the City a one-time fee of $47,500 upon contract execution to reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an monthly administrative fee of 12.5% of gross receipts. During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual payment of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Solid Waste Administrative fees$ 276,172268,611$ 252,216$ 250,000$ 250,000$ Grant Proceeds 1,987,35000158,6000 Investment interest 43,19191,69655,80470,00056,000 Total revenues 2,299,152367,868308,020478,600306,000 Expenditures Wages / Benefits / Payroll Taxes 00049,289160,201 Education & Contract Administration 62,757301,877115,375228,60070,000 Transfers out - #101 271,0001,862,929000 Transfers out - #303 110,7460000 Transfers out - #311 3,1940000 Total expenditures 447,6972,164,806115,375277,889230,201 Revenues over (under) expenditures 1,851,455(1,796,938)192,645200,71175,799 Beginning fund balance 1,140,1192,991,5741,194,6361,387,2811,587,992 Ending fund balance$ 1,194,6362,991,574$ 1,387,281$ 1,587,992$ 1,663,791$ 134 Fund: 107Spokane Valley PEG Fund 2026 Budget Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Comcast PEG contribution$ 56,29464,640$ 50,295$ 55,000$ 50,000$ Investment interest 3,24710,24910,4495,0008,000 Total revenues 67,88766,54360,74460,00058,000 Expenditures PEG Reimbursement - CMTV 038,964039,50039,500 Capital Outlay 023,4507,40633,50033,500 Total expenditures 062,4147,40673,00073,000 Revenues over (under) expenditures 67,8874,12953,338(13,000)(15,000) Beginning fund balance 165,895233,782237,911291,249278,249 Ending fund balance$ 237,911233,782$ 291,249$ 278,249$ 263,249$ Fund: 108Affordable & Supportive Housing Sales TaxSpokane Valley 2026 Budget In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Affordable & Supportive Housing Sales Tax$ 193,105202,181$ 192,959$ 200,000$ 193,000$ Grant Proceeds (CHIP Grant)0001,000,0000 Investment Interest 8,06129,95840,92515,00030,000 Total revenues 210,242223,063233,8841,215,000223,000 Expenditures Spokane Housing Authority Passthrough 0001,000,0000 Total expenditures 0001,000,0000 Revenues over (under) expenditures 210,242223,063233,884215,000223,000 Beginning fund balance 367,327577,569800,6321,034,5161,249,516 Ending fund balance$ 800,632577,569$ 1,034,516$ 1,249,516$ 1,472,516$ 135 Fund: 109Spokane Valley Tourism Promotion Fund 2026 Budget In the year 2022, qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges Promotion Area fund. Revenues are calculated based on a daily lodging charge of $4.00. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Tourism Promotion Area Fee$ 1,309,5050$ 1,403,642$ 1,300,000$ 1,300,000$ Investment interest 028,19261,362030,000 Total revenues 01,337,6971,465,0041,300,0001,330,000 Expenditures Professional Services 0655,9571,368,2971,300,0001,775,000 Total expenditures 0655,9571,368,2971,300,0001,775,000 Revenues over (under) expenditures 0681,74096,7070(445,000) Beginning fund balance 00681,740778,447778,447 Ending fund balance$ 681,7400$ 778,447$ 778,447$ 333,447$ Homeless Housing Program Fund Fund: 110Spokane Valley 2026 Budget In 2023 Council passed Resolution #23-009 to declare Council's intent to operate a local homeless and housing program, and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REET) collected on a monthly basis. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Recording Fees$ 125,5270$ 350,030$ 290,000$ 365,000$ Investment Interest 01,0209,11407,000 Total revenues 0126,547359,144290,000372,000 Expenditures Transfers out - #001 00192,628344,000380,000 Professional Services 00000 Total expenditures 00192,628344,000380,000 00 Revenues over (under) expenditures 0126,547166,516(54,000)(8,000) Beginning fund balance 00126,547293,063239,063 Ending fund balance$ 126,5470$ 293,063$ 239,063$ 231,063$ 136 Fund: 111Transportation Benefit District FundSpokane Valley 2026 Budget In 2023 Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District in the City in accordance with Chapter 36.73 RCW. Council also adopted Ordinance 23-024 establishing a $20 vehicle license tab fee. The fee was effective July 2024 and is anticipated to generate $1,800,000 in revenues in the 2026 Budget. These funds are used in the Street Fund #101 for use on pavement management and maintenance. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Vehicle License Fees$ 00$ 703,596$ 1,800,000$ 1,800,000$ Investment Interest 007,7080 Total revenues 00711,3041,800,0001,800,000 Expenditures Transfer out -#101 00709,2741,800,0001,800,000 Total expenditures 00709,2741,800,0001,800,000 Revenues over (under) expenditures 002,03000 Beginning fund balance 0002,0302,030 Ending fund balance$ 00$ 2,030$ 2,030$ 2,030$ Fund: 120CenterPlace Operating Reserve FundSpokane Valley 2026 Budget The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through December 1, 2033. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Investment Interest$ 00$ 0$ 0$ 0$ Transfers in 00000 Total revenues 00000 Expenditures Operations 00000 Total expenditures 00000 Revenues over (under) expenditures 00000 Beginning fund balance 300,000300,000300,000300,000300,000 Ending fund balance$ 300,000300,000$ 300,000$ 300,000$ 300,000$ 137 Fund: 121Service Level Stabilization Reserve FundSpokane Valley 2026 Budget The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance minimum. The use of this reserve balance is outlined in the Fiscal Policies at the beginning of this budget document. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Investment Interest$ 151,8540$ 298,275$ 288,000$ 285,400$ Transfers in #31200400,00000 Total revenues0151,854698,275288,000285,400 Expenditures Operations00000 Total expenditures00000 Revenues over (under) expenditures0151,854698,275288,000285,400 Beginning fund balance5,500,0005,500,0005,651,8546,350,1296,638,129 Ending fund balance$ 5,651,8545,500,000$ 6,350,129$ 6,638,129$ 6,923,529$ Fund: 122Winter Weather Reserve FundSpokane Valley 2026 Budget The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn upon we actually budget the same $500,000 in both 2025 and 2026 even though we recognize there exists only $500,000 to address this issue if it should arise. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Investment Interest$ 16,7887,088$ 25,364$ 15,000$ 24,800$ Transfers in - #00189,805500,000000 Total revenues96,893516,78825,36415,00024,800 Expenditures Transfer out - #101500,0000000 Street Maintenance Expenditures000500,000500,000 Total expenditures500,00000500,000500,000 Revenues over (under) expenditures(403,107)516,78825,364(485,000)(475,200) Beginning fund balance434,88731,780548,568573,932588,932 Ending fund balance$ 548,56831,780$ 573,932$ 88,932$ 113,732$ 138 Fund: 204Limited Tax General Obligation (LTGO) Bond - Debt Service FundSpokane Valley 2026 Budget This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO) bonds also referred to as councilmanic or non-voted bonds. When LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non-voted general obligations. In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2026, the outstanding balance on this portion of the bond issue will be $2,145,000. $1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid off in annual installments over the 10-year period ending December 1, 2023. Annual debt service payments on these bonds were provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax (Funds #301 and #302). This debt was completely liquidated during 2023. In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new City Hall building along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. At January 1, 2026, the outstanding balance on the bond issue will be $5,665,000. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Spokane Public Facilities District$ 527,200501,200$ 551,600$ 569,400$ 590,800$ Transfers in - #001 401,400401,150398,950401,550398,750 Transfers in - #301 81,10080,600000 Transfers in - #302 81,10080,600000 Total revenues 1,064,8001,089,550950,550970,950989,550 Expenditures Debt Service Payment - CenterPlace 500,000527,200551,600569,400590,800 Debt Service Payment - Roads 163,400161,200000 Debt Service Payments - City Hall/LTGO'16 401,400401,150398,950401,550398,750 Total expenditures 1,064,8001,089,550950,550970,950989,550 Revenues over (under) expenditures 00000 Beginning fund balance 00000 Ending fund balance$ 00$ 0$ 0$ 0$ 139 Fund: 301REET 1 Capital Projects FundSpokane Valley 2026 Budget This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax (REET 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as: those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues REET 1 - Taxes$ 2,790,020$ 1,678,860$ 1,782,354$ 2,000,000$ 1,500,000 Investment Interest 96,965274,630299,363200,000275,000 Total revenues 2,886,9851,953,4902,081,7172,200,0001,775,000 Expenditures Transfers out - #101 0000254,300 Transfers out - #204 81,10080,600000 Transfers out - #303 899,463499,950510,117606,346474,683 Transfers out - #311 (pavement preservation) 550,242827,2781,170,3501,372,1501,372,150 Transfers out - #314 000114,545289,380 Total expenditures 1,530,8051,407,8281,680,4672,093,0412,390,513 Revenues over (under) expenditures 1,356,180545,662401,250106,959(615,513) Beginning fund balance 3,958,7485,314,9285,860,5906,261,8406,368,799 Ending fund balance$ 5,860,5905,314,928$ 6,261,840$ 6,368,799$ 5,753,286$ 140 Fund: 302REET 2 Capital Projects FundSpokane Valley 2026 Budget This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise tax (REET 2) that is authorized through RCW 82.46. This quarter percent may only be levied by cities that are planning under the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their comprehensive plan. RCW 82.46.035(5) defines "capital projects" as: public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehabilitation, or improvement of parks. Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for street, water and sewer projects. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues REET 2 - Taxes$ 2,790,020$ 1,678,860$ 1,782,354$ 2,000,000$ 1,500,000 Investment Interest 117,020305,243275,933275,000275,000 Total revenues 2,907,0401,984,1032,058,2872,275,0001,775,000 Expenditures Transfers out - #101 0000254,300 Transfers out - #204 81,10080,600000 Transfers out - #303 226,7012,583,769568,356647,1011,941,147 Transfers out - #309 124,0205,000000 Transfers out - #311 (pavement preservation)914,900827,2791,170,3501,372,1501,372,150 Transfers out - #314 00000 Total expenditures 1,346,7213,496,6481,738,7062,019,2513,567,597 Revenues over (under) expenditures 1,560,319(1,512,545)319,581255,749(1,792,597) Beginning fund balance 5,230,8566,791,1755,278,6305,598,2115,853,960 Ending fund balance$ 5,278,6306,791,175$ 5,598,211$ 5,853,960$ 4,061,363$ 141 Fund: 303Spokane Valley 2026 Budget The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes Stormwater Management Fund #402. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 4,235,813$ 6,038,450$ 5,256,703$ 4,206,574$ 6,180,025 Developer Contribution 000127,125150,000 Miscellaneous 11,652107,46925,91000 Voluntary Traffic Mitigation Fees 853,467179,320237,80400 Transfers in - #001 051,372000 Transfers in - #101 006,30525,0000 Transfers in - #106 110,7460000 Transfers in - #301 899,463499,950510,117606,346474,683 Transfers in - #302 226,7012,061,340568,356647,1011,941,147 Transfers in - #312 113,787565,66976,935200,0000 Transfers in - #315 000128,20050,000 Total revenues 6,451,6299,503,5706,682,1305,940,3468,795,855 Expenditures Street Construction/Reconstruction 5,701,0939,477,3666,519,0945,940,3468,795,855 Total expenditures 5,701,0939,477,3666,519,0945,940,3468,795,855 Revenues over (under) expenditures 750,53626,204163,03600 Beginning fund balance 1,192,6151,943,1511,969,3552,132,3912,132,391 Ending fund balance$ 1,969,3551,943,151$ 2,132,391$ 2,132,391$ 2,132,391$ 142 Fund: 309Spokane Valley 2026 Budget The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project and improvements at Balfour Park. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 158,6580$ 42,132$ 1,626,100$ 0$ Donations 0022,430749,4000 Transfers in - #001 160,145515,939303,04300 Transfers in - #302 124,0205,000000 Transfers in - #310 040,192000 Transfers in - #312 332,2674,312,623528,5431,306,8580 Investment Interest 01,158000 Total revenues 616,4325,033,570896,1483,682,3580 Expenditures Parks Capital Projects 457,3854,872,412731,1483,682,35883,634 Total expenditures 457,3854,872,412731,1483,682,35883,634 Revenues over (under) expenditures 159,047161,158165,0000(83,634) Beginning fund balance 18,254177,301338,459503,459503,459 Ending fund balance$ 338,459177,301$ 503,459$ 503,459$ 419,825$ 143 Fund: 310Civic Facility Capital Projects FundSpokane Valley 2026 Budget The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them. In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for the original purchase price of $839,285. An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022 with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements were made during 2023 during Balfour Park construction activities. In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual construction of a new City Hall facility. These transfers ended after 2016: The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.50%. The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial, grounds maintenance and snow removal, and operating and maintenance supplies. The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Judgments & Settlement$ 00$ 0$ 11,810,000$ 0$ Transfers in - #001 0002,126,5000 Investment Interest 13,6534,8502,1931,20020,000 Total revenues 13,6534,8502,19313,937,70020,000 Expenditures Transfers out - #001 000400,0000 Transfers out - #309 (Balfour Park) 040,192000 Payment to Library District 0799,093000 Total expenditures 0839,2850400,0000 Revenues over (under) expenditures 13,653(834,435)2,19313,537,70020,000 Beginning fund balance 840,056853,70919,27421,46713,559,167 Ending fund balance$ 19,274853,709$ 21,467$ 13,559,167$ 13,579,167$ 144 Fund: 311Pavement Preservation FundSpokane Valley 2026 Budget This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital improvement projects. Since inception, the pavement preservation program has been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing the funding sources for Fund #311, including actuals for 2011 through 2024 and budgeted amounts for 2025 and 2026: Fund 001101106123301/302310312 StreetCivic Fac.Civic Fac.Capital GeneralStreet O&MWear FeeReplace.REET 1&2CapitalReserveGrantsTotal Actual 2011584,6810000500,000001,084,681 20122,045,20300000002,045,203 20130282,0000616,284300,0000035,9451,234,229 2014888,823282,0000616,284368,944002,042,6654,198,716 2015920,000206,6180616,284502,09800835,2243,080,224 2016943,80067,3420559,808730,572001,654,6983,956,220 2017953,20067,342001,320,9580089,2082,430,708 2018962,70067,3421,000,00001,370,658001,422,4044,823,104 2019972,30001,608,02801,468,600002,398,3306,447,258 2020982,02301,513,53201,545,2770098,2814,139,113 2021991,84301,537,77601,654,5570004,184,176 20221,001,80003,19401,465,141002,052,1754,522,310 20231,011,8001,372,761001,654,557002,643,9156,683,033 202400001,170,3500001,170,350 Budget 202500002,744,30001,032,10003,776,400 202600002,744,30001,042,42103,786,721 12,258,1732,345,4055,662,5302,408,66019,040,312500,00013,272,84557,562,446 Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund recurring expenditures, which has continued from that year through the 2024 budget development. Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended in a given year will remain in the fund and will be available for re-appropriation in subsequent years. The fund balance of Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding strategy. During the 2025 budget development, it was determined that the General Fund could not support a recurring transfer to the Fund #311 due to budget constraints. Going forward, a nonrecurring transfer will be made at the discretion of Council and as funds are available. In 2026 the Pavement preservation will be funded by Transfers of $2,744,300 from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and $1,042,421 from fund #312. The City will take advantage of grant programs directed at pavement preservation as they become available. (continued to next page) 145 Fund: 311Pavement Preservation FundSpokane Valley 2026 Budget (continued from previous page) Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 1,011,8001,001,800$ 1,021,900$ 0$ 0$ Transfers in - #101 01,372,761000 Transfers in - #106 3,1940000 Transfers in - #301 550,242754,6681,170,3501,372,1501,372,150 Transfers in - #302 914,900899,8891,170,3501,372,1501,372,150 Transfers in - #312 0001,032,1001,042,421 Investment Interest 73,149138,46047,50800 Grant Proceeds 2,052,1752,643,9161,113,963112,0119,734,124 Total revenues 4,595,4606,821,4944,524,0713,888,41113,520,845 Expenditures Pavement preservation 3,523,8476,632,7474,654,8882,000,00013,865,875 Pre-project GeoTech 00050,00050,000 Transfer out - #101 (local streets)02,677,099000 Total expenditures 3,523,8479,309,8464,654,8882,050,00013,915,875 Revenues over (under) expenditures 1,071,613(2,488,352)(130,817)1,838,411(395,030) Beginning fund balance 5,544,0876,615,7004,127,3483,996,5315,834,942 Ending fund balance$ 4,127,3486,615,700$ 3,996,531$ 5,834,942$ 5,439,912$ 146 Fund: 312Spokane Valley Capital Reserve Fund 2026 Budget This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined capital projects. The source of funds consists primarily of General Fund reserves in excess of the City's 50% fund balance minimum. Since 2023, $52,265,836 has been transferred from the General Fund. Projects approved by City Council from this fund include in part: $1,421,321 towards a Barker Road / BNSF Grade Separation project. $3,485,417 towards a Pines Road / BNSF Grade Separation project. $500,000 towards Sullivan Road / BNSF Interchange project. $2,567,741 towards Barker Road corridor improvements. $6,531,714 towards Balfour Park construction and improvements. $1,400,000 towards the replacement of police vehicles. $250,000 towards a surface treatment pilot program. $1,048,900 for the installation of a new water line at Sullivan Park. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 3,593,000$ 5,358,054$ 4,397,832$ 5,562,685$ 0 Grant Proceeds 001,000,00000 Investment Interest 236,054803,376738,664650,000700,000 Total revenues 3,829,0546,161,4306,136,4966,212,685700,000 Expenditures Transfers out - #001 -City Hall Repairs 606,5374,801,3971,461,01100 Transfers out - #001 -Precinct Space Planning 0080,5081,420,0000 Transfers out - #101 - Local Street Program 0250,00001,750,0001,750,000 Transfers out - #121 00400,00000 Transfers out - #303 - School Beacons 113,78643,240000 Transfers out - #303 - Subarea Transportation Plan 0076,935200,0000 Transfers out - #309 - Balfour Park improvements 332,2674,223,646362,11900 Transfers out - #309 - Sullivan Park water line 040,4996,717925,2000 Transfers out - #309 - Spokane Valley River Loop Tr 048,478000 Transfers out - #309 - Greenacres Park Ph2 00159,708381,6580 Transfers out - #311 - Pavement Preservation 0001,032,1001,042,421 Transfers out - #314 - Pines Grade Separation 0253,344448,0871,919,412361,857 Transfers out - #314 - Barker Rd Overpass 633,819269,085726,33000 Transfers out - #314 - Sullivan Rd Interchange 0102,720118,28100 Transfers out - #316 - Fairground Building 7,0100000 WSDOT Sullivan Park Property Acquisition 000759,6000 Sprague Ave. Property Acquisition 0790,783000 Total expenditures 1,693,41910,823,1923,839,6968,387,9703,154,278 Revenues over (under) expenditures 2,135,635(4,661,762)2,296,800(2,175,285)(2,454,278) Beginning fund balance 14,522,38616,658,02111,996,25914,293,05912,117,774 Ending fund balance$ 11,996,25916,658,021$ 14,293,059$ 12,117,774$ 9,663,496$ 147 Fund: 314Railroad Grade Separation Projects FundSpokane Valley 2026 Budget This fund was created to account for the design and construction costs of various railroad grade separation projects that are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the years of 2025 and 2026 are primarily related to the Pines Road Underpass project. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 944,651677,412$ 3,105,511$ 9,041,043$ 17,354,717$ Investment Interest 5180000 Rental Income 10,5000000 Transfers in - #301 0079,773114,545289,380 Transfers in - #302 00000 Transfers in - #312 633,819625,1491,212,9251,919,412361,857 Transfers in - #315 0000258,800 Total revenues 1,322,2491,569,8004,398,20911,075,00018,264,754 Expenditures Railroad Grade Separation Projects 1,644,5811,719,8004,479,94611,075,00018,264,754 Total expenditures 1,644,5811,719,8004,479,94611,075,00018,264,754 Revenues over (under) expenditures(322,332)(150,000)(81,737)00 Beginning fund balance 589,792267,460117,46035,72335,723 Ending fund balance$ 117,460267,460$ 35,723$ 35,723$ 35,723$ 148 Fund: 315Transportation Impact Fees FundSpokane Valley 2026 Budget Beginning in 2021, the City began collecting transportation impact fees allowed pursuant to RCW 82.02.050-82.02.110 and SVMC 22.100. These are fees specifically allowed to address impacts from new development and they may be imposed on all developments within a designated area. The City has performed several studies to determine the impact areas on which the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the corresponding study. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transportation Impact Fees$ 429,485361,613$ 218,139$ 400,000$ 400,000$ Investment Earnings 9,68442,40455,20230,00042,000 Total revenues 371,297471,889273,341430,000442,000 Expenditures Transfers out - #303 000128,20050,000 Transfers out - #314 0000258,800 Total expenditures 000128,200308,800 Revenues over (under) expenditures 371,297471,889273,341301,800133,200 Beginning fund balance 294,607665,9041,137,7931,411,1341,712,934 Ending fund balance$ 1,137,793665,904$ 1,411,134$ 1,712,934$ 1,846,134$ Fund: 316Economic Development Capital Projects FundSpokane Valley 2026 Budget The Economic Development Capital Projects Fund #316 accounts for capital projects that will have a positive impact on tourism in Spokane Valley through the development of assets in the community that will increase retail, overnight lodging, and dining. These projects will primarilty be funded through lodging taxes from the Hotel/Motel Tax - Tourism Facilities Fund #104. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transfers in - #312$ 046,642$ 0$ 0$ 0$ Transfers in - #104 013,0154,386,9852,500,0000 Total revenues 46,64213,0154,386,9852,500,0000 Expenditures Fairgrounds Building 46,6420000 Cross Country Course 013,0152,190,4654,696,5200 Total expenditures 46,64213,0152,190,4654,696,5200 Revenues over (under) expenditures 002,196,520(2,196,520)0 Beginning fund balance 0002,196,5200 Ending fund balance$ 00$ 2,196,520$ 0$ 0$ 149 Fund: 402Stormwater Management FundSpokane Valley 2026 Budget The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance, and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected by Spokane County on behalf of the City. The annual fee is $61 for each single family unit, and for other property types a fee of $61 per each 3,160 square feet of parcel impervious surfacing is collected. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Personnel - FTE Equivalents Operating 0.00.00.100.100.10 Administrative Assistant Assistant Engineer 0.00.01.351.351.35 0.00.20.00.00.0 Communication & Marketing Officer Engineer 1.01.01.01.01.0 0.00.51.01.01.0 Engineering Manager - Utility Engineering Technician I 0.50.50.30.30.3 1.01.01.31.31.3 Engineering Technician II GIS Analyst 0.230.001.231.231.23 0.00.00.250.250.25 Maintenance/Construction Inspector Mechanic 0.250.250.250.250.25 0.00.00.250.250.25 Senior Development Engineer Senior Engineer-Proj Mgmt 0.00.00.60.60.6 0.250.000.00.00.0 Senior Planning Grants Engineer Stormwater Forman 0.90.90.90.90.9 Capital 0.00.00.30.30.3 Maintenance/Construction Inspector Construction Inspector 0.00.00.450.450.45 0.00.02.12.12.1 Senior Engineer-Proj Mgmt 4.134.388.5311.3811.38 Interns 2.02.00.00.02.0 (continued to next page) 150 Fund: 402Stormwater Management FundSpokane Valley 2026 Budget (continued from previous page) Budget Summary Recurring Activity 20222023202420252026 ActualActualActualBudgetBudget Revenues Stormwater Management Fees$ 2,031,000$ 5,585,386$ 6,164,687$ 6,170,000$ 6,170,000 Miscellaneous Revenues 0021,39600 Investment Interest 40,038172,947247,16390,000173,000 Total revenues 2,071,0385,758,3336,433,2466,260,0006,343,000 Expenditures Wages, Payroll Taxes & Benefits 379,033660,155826,2031,578,8151,662,784 Supplies 32,301104,04030,79337,20058,000 Services & Charges 1,290,7991,464,8942,205,6632,272,3062,360,193 Intergovernmental Services 43,14945,64068,08388,00091,310 Vehicle rentals - #501 6,7506,75013,00016,50024,125 Total expenditures 1,752,0322,281,4793,143,7423,992,8214,196,412 Recurring revenues over (under) Recurring Expenditures 319,0063,476,8543,289,5042,267,1792,146,588 Nonrecurring Activity Revenues Grant Proceeds 0306,665696,91800 Total Nonrecurring revenues 0306,665696,91800 Expenditures Capital - Various Projects 109,3071,551,2422,459,2411,500,0004,500,000 Stormwater Comprehensive Plan 272,9230000 Watershed studies 69,16223,04427,949150,000100,000 Asset management software system 00050,0000 Generator for Maintenance Shop 13,1440000 Total Nonrecurring expenditures 464,5361,574,2862,487,1901,700,0004,600,000 Nonrecurring revenues over (under) (464,536)(1,267,621)(1,790,272)(1,700,000)(4,600,000) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(145,530)2,209,2331,499,232567,179(2,453,412) Beginning working capital 2,401,7192,278,3634,388,8465,671,2526,238,431 Ending working capital$ 4,487,5962,256,189$ 5,888,078$ 6,238,431$ 3,785,019$ 151 Fund: 403Aquifer Protection Area FundSpokane Valley 2026 Budget In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA) as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County and include: An annual fee of $15 per household for the withdrawal of water from properties within the APA. An annual fee of $15 per household for on-site sewage disposal within the APA. For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base management related to monitoring of septic tanks and their potential impact on water quality in the Spokane Valley Rathdrum Prairie Aquifer. a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of capital projects. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Spokane County $ 515,898514,576$ 419,456$ 420,000$ 420,000$ Grant Proceeds 236,685621,476157,51100 Investment Interest 20,42157,69144,02320,00030,000 Transfer in - #001 001,376,38600 Total Revenues 771,6821,195,0651,997,376440,000450,000 Expenditures Capital - Various projects 370,9991,125,3392,158,4141,000,0000 Total Expenditures 370,9991,125,3392,158,4141,000,0000 Revenues over (under) expenditures 400,68369,726(161,038)(560,000)450,000 Beginning working capital 1,119,8391,520,5221,590,2481,429,210869,210 Ending working capital$ 1,590,2481,520,522$ 1,429,210$ 869,210$ 1,319,210$ 152 Fund: 501Equipment Rental & Replacement FundSpokane Valley 2026 Budget The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then begin paying a replacement fee spread out over the estimated useful life of the new vehicle. Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the significant kitchen appliances and equipment at CenterPlace. Snow Plow Replacement Program The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately 12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed in case of a mechanical breakdown or an accident during a winter storm event. Snowplow Fleet Model YR RetiremenReplacem Notes Truck # YearAcquiredt Ageent Yr * 207 was surplused in 2024 and 205 in 2025 20919982011272025 * 203 is being kept as a parts vehicle. 21120002012262026 * Minimum 11 operational each winter plus 1 reserve. 20619962009312027 20819972009312028 20419952009342029 21020102011202030 21820162016 21920202020 22520252024 Surplused truck 207 23020252024 Surplused truck 205 23120252024 Surplused truck 203 - Used for parts 23220252025 209 to be surplused in spring 2026 23320262026This truck will replace 211 23420272027This truck will replace 206 23520282028This truck will replace 208 23620292029This truck will replace 204 23720302030This truck will replace 210 238203220322 year replacement cycle - actual truck # tbd (continued to next page) 153 Fund: 501Equipment Rental & Replacement FundSpokane Valley 2026 Budget (continued from previous page) Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Vehicle rentals - #001$ 59,60031,300$ 46,750$ 79,500$ 83,850$ Vehicle rentals - #101 10,25027,75041,95071,20078,575 Vehicle rentals - #101 (plow replace.) 275,000275,000300,000300,000300,000 Vehicle rentals - #402 6,7506,75013,00016,50024,125 Miscellaneous Revenues 32597628,80000 Transfers in - #001 (CenterPlace kitchen reserve)00100,28092,50092,500 Transfers in - #101 (IT equipment reserve)070,568000 Transfers in - #101 (New signal maint vehicles)00171,50000 Investment Interest 20,44952,63947,27620,00047,000 Total Revenues 344,074493,283749,556579,700626,050 Expenditures Small tools & minor equipment 0649010,00010,000 Vehicle Purchase 248,500220,150527,44610,00050,000 Snow plow purchase 103,926332,881777,420195,000270,000 Heavy Duty Machinery & Equipment 00000 Total Expenditures 352,426553,6801,304,866215,000330,000 Revenues over (under) expenditures(8,352)(60,397)(555,310)364,700296,050 Beginning working capital 1,425,4711,417,1191,356,722821,4121,186,112 Ending working capital$ 1,356,7221,417,119$ 801,412$ 1,186,112$ 1,482,162$ Fund: 502Risk Management FundSpokane Valley 2026 Budget The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by former employees through the State of Washington. The Risk Management Fund was established to account for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance provider, the Washington Cities Insurance Authority (WCIA). Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 600,000450,000$ 700,000$ 900,000$ 1,100,000$ Investment Interest 4,8894,80317,3694,8006,000 Total Revenues454,889604,803717,369904,8001,106,000 Expenditures Auto & Property insurance 417,837572,251732,152900,0001,100,000 Unemployment Claims 1,8504921,81400 Judgments and Settlements 0045,00000 Total Expenditures 419,687572,300798,966900,0001,100,000 Revenues over (under) expenditures 35,20232,503(81,597)4,8006,000 Beginning working capital 392,820428,022460,525378,928383,728 Ending working capital$ 460,525428,022$ 378,928$ 383,728$ 389,728$ 154 Fund: 503Public Safety Equipment Replacment FundSpokane Valley 2026 Budget The Public Safety Equipment Replacement Fund is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by transfers from the General Fund for equipment replacement. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Transfers in - #001 (replacment amounts)$ 00$ 473,722$ 473,722$ 652,831$ Transfers in - #001 (transfer for equipment for future additional officers)001,000,00000 Total Revenues001,473,722473,722652,831 Expenditures Equipment Purchases 000650,000350,000 Total Expenditures 000650,000350,000 Revenues over (under) expenditures 001,473,722(176,278)302,831 Beginning working capital 0001,473,7221,297,444 Ending working capital$ 00$ 1,473,722$ 1,297,444$ 1,600,275$ Fund: 632Passthrough Fees & Taxes FundSpokane Valley 2026 Budget This fund was created during the 2022 Budget development process to account for State assessed District Court fees collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and sales taxes. The City then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities according to GASB accounting pronouncements. Budget Summary 20222023202420252026 ActualActualActualBudgetBudget Revenues Fees & Taxes collected for other governments$ 601,526433,410$ 612,403$ 600,000$ 620,000$ Total Revenues433,410601,526612,403600,000620,000 Expenditures Fees & Taxes remitted to other governments 433,410601,526612,403600,000620,000 Total Expenditures 433,410601,526612,403600,000620,000 Revenues over (under) expenditures 00000 Beginning working capital 00000 Ending working capital$ 00$ 0$ 0$ 0$ 155 156 150,000 Developer 00 50,00026,00033,50090,835 865,000120,000800,000 GrantsContributions 1,430,025 2,855,500 t 06,180,025150,000000 50,000 270,000320,000 Equipment 0 4,500,000 4,500,000 50,00050,000 0 1,750,0001,750,000000001,042,4219,734,124 0 345,030 SOURCE OF FUNDS 0 83,6340000000 48,15935,475 40,00094,500 1,706,647 0000000000 2026 Budget 16,500 223,183135,000100,000100,000 CapitalCapitalCapitalPavementCapitalTransportationStormwaterRental & REET 1REET 2Parks 00000000000000000474,6831,941,147 CITY OF SPOKANE VALLEY, WA 33,50033,500 0 135,000135,000 Street 0000000000000000000000000 55,00018,00080,000 #001101#107#301#302#309#311#312#315#402#501 153,000 GeneralO&MPEGProjectsProjectsProjectsPreservReserveImpact FeesManagementReplacemen 000000000000000 55,00018,00080,00033,50033,5000040,00050,00050,00026,00050,00048,15935,47583,63490,83550,000 153,000135,000120,000150,000270,000320,000 2026 Budget 1,653,2082,950,0004,500,000 1,750,0001,885,00001,000,0001,706,6471,000,0008,795,8552,610,000233,200258,8002,118,0004,500,000 13,865,8750001,372,1501,372,1500345,0301,042,4210009,734,1240 13,865,8751,372,1501,372,15015,563,91956,180361,85715,145,88218,264,754000289,380000361,857258,8000017,354,717047,901,618153,000135,00033,5002,136,2133,313,29783,634345,0303,154,278308,8004,500,00032 0,00033,268,866150,000 Expenditure d font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project. Capital Outlay Description Italicized Bold SubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotal rgonne Corridor Improvements North of Knox to E In IT capital replacementsPortable AC/Heating UnitesGreat Room Audio/Visual System at CenterPlaceCaptial equipment replacement programLocal Street ProgramPEG Capital outlayAContingencyPavement preservationCapital - various projectsCapital - various projectsSnow plow purchaseVehicle purchases Total Capital Expenditures and Related Financing -------- --- 321348Barker Road I-90 to Appleway351Barker Road Appleway to Sprague373Balfour Park Sports Court374Balfour Park Playground143Barker Rd/BNSF Grade Separation223Pines Road Underpass @ BNSF & Trent311Sulilvan/Trent Interchange 329Barker Road Appleway to City Limits356Argonne Bridge/I-90 Bridge366Sullivan Preservation-8th to 25th371Barker & 8th RAB380Arterial School Crossings (32nd, Pines, Broadway)381Pines and 16th Intersection382Mansfield Crossings383Appleway Trail - Dishman Mica to Farr Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in the prior year and the costs of projects that have not yet had funding sources identified. -Dollar figures in 1 #303 Street Capital Projects Fund#311 Pavement Preservation Fund#314 Grade Separation Fund#403 Aquifer Protection Area Fund #001 General Fund#101 Street Fund#107 PEG Fund#309 Parks Capital Projects Fund#402 Stormwater Management Fund#501 Equipment Rental and Replacement Fund 157 (1)(1)(1)(1)(1)(1)(1)(1) + (-) 0.0000.0000.0000.0000.0000.0000.0001.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.000 2025 to 2026 Difference from 3.343.340.0001.331.330.0000.2510.750 AmendedProposed 2.852.852.151.45(0.700) 4445555 Adopted Full Time Equivalent Employees CITY OF SPOKANE VALLEY, WA 00000000000000000000000000000000 000000055000000000000000000006631113333322222222222000000333330000002220000000055556210000000000000000000000000000000222222222220000000022211111.61.61.61.61.61.61.611110.40.40.40.40.40.40.45555554.84 4.843330.0000000000000000000000000000(4)(4) 5576.57.57.55.54.54.54.54.50.00000182021201515151514(1.000)006.375665.776.774.774.774.774.770.000 3.53.558.17.67.69.811.511.92514.414.90.5004.44.44.43.93.94.134.136.538.539.839.63(0.200) 87.487.7589.2593.7595.2596.25103.25112.25118.25122.25122.250.00087.487.7589.2593.7595.2596.25103.25112.25118.25118.25118.25 20162017201820192020202120222023202420252026 Various reallocations of existing staff to reflect actual workload. (1) City Manager / City ClerkCity Attorney333.53.5City ServicesCommunicationsHousing & Homeless ServicesPublic Safety0000.120.120.120.360.360110.000Deputy City ManagerFinance11.7511.7511.7511.7511.7511.7 59.759.759.759.759.750.000Human ResourcesInformation TechnologyPublic Works7.3756.3750Facilities0110.880.881.882.82.855.335.330.000PW - AdministrationEngineering0012.513.27513.02514.02513.82510.8511. 113.3511.6(1.750)BuildingEconomic DevelopmentPlanningCED - AdministrationCED - Economic Development2.6540CED - Development Services11100CED - EngineeringCED - PlanningCED - Building14150Parks & Rec - AdminParks & Rec - MaintenanceParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund73.77574.12574.12574.02576.27577.04581.84581.87084.12085.37083. 620(1.750) Total Authorized FTEsLess Unfunded PositionsTotal Funded FTES #001 - General Fund#101 - Street Fund5.7255.7255.7257.7257.4757.4757.4759.510.82510.2511.651.400#106 - Solid Waste Fund#303 - Street Capital Project Fund#402 - Stormwater Fund#402/403 - Stormwater Capital Projects Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2026 2026 Range Position TitleGrade City ManagerUnclassified Deputy City Manager2213,286.28 - 20,134.16 City Attorney2111,969.62 - 18,120.88 Finance Director2111,969.62 - 18,120.88 Public Works Director2111,969.62 - 18,120.88 City Services Administrator2111,969.62 - 18,120.88 Community & Economic Development Director2111,969.62 - 18,120.88 Parks and Recreation Director2010,772.52 - 16,309.99 City Engineer2010,772.52 - 16,309.99 Human Resources Director2010,772.52 - 16,309.99 Public Safety Coordinator2010,772.52 - 16,309.99 Senior Deputy City Attorney199,695.10 - 14,679.16 Building Official199,695.10 - 14,679.16 Engineering Manager199,695.10 - 14,679.16 IT Manager199,695.10 - 14,679.16 Planning Manager188,726.72 - 13,210.58 Senior Engineer 188,726.72 - 13,210.58 Public Works Superintendent188,726.72 - 13,210.58 Communications Manager188,726.72 - 13,210.58 Accounting Manager188,726.72 - 13,210.58 Marketing Manager188,726.72 - 13,210.58 Economic Development Manager188,726.72 - 13,210.58 Right-of-Way Agent188,726.72 - 13,210.58 Assistant Building Official177,853.59 - 11,889.04 Senior Administrative Analyst177,853.59 - 11,889.04 Legislative Coordinator177,853.59 - 11,889.04 Accounting and Finance Program Manager177,853.59 - 11,889.04 Deputy City Attorney167,067.51 - 10,699.44 City Clerk167,067.51 - 10,699.44 Engineer 167,067.51 - 10,699.44 Senior Planner167,067.51 - 10,699.44 Development Services Coordinator167,067.51 - 10,699.44 Accountant/Budget Analyst167,067.51 - 10,699.44 Housing and Homeless Services Coordinator167,067.51 - 10,699.44 - 10,699.44 Project Manager167,067.51 CAD Manager167,067.51 - 10,699.44 Code Enforcement Supervisor167,067.51 - 10,699.44 Chief Signal Technician167,067.51 - 10,699.44 Associate Planner156,361.65 - 9,630.17 Assistant Engineer156,361.65 - 9,630.17 IT Specialist156,361.65 - 9,630.17 Engineering Technician II156,361.65 - 9,630.17 Economic Development Project Specialist156,361.65 - 9,630.17 Senior Plans Examiner156,361.65 - 9,630.17 Communications Specialist156,361.65 - 9,630.17 Administrative Analyst156,361.65 - 9,630.17 Maintenance/Construction Foreman156,361.65 - 9,630.17 GIS Analyst156,361.65 - 9,630.17 CPW Liaison156,361.65 - 9,630.17 Signal Technician II156,361.65 - 9,630.17 Facilities Manager145,725.83 - 8,667.82 Mechanic145,725.83 - 8,667.82 Human Resource Analyst 145,725.83 - 8,667.82 CenterPlace Coordinator145,725.83 - 8,667.82 Planner145,725.83 - 8,667.82 Building Inspector II145,725.83 - 8,667.82 Plans Examiner145,725.83 - 8,667.82 Engineering Technician I145,725.83 - 8,667.82 Senior Permit Specialist145,725.83 - 8,667.82 Code Enforcement Officer145,725.83 - 8,667.82 Maintenance/Construction Inspector 145,725.83 - 8,667.82 Business License Specialist145,725.83 - 8,667.82 Park Operations and Maintenance Coordinator145,725.83 - 8,667.82 Accountant I145,725.83 - 8,667.82 Signal Technician I145,725.83 - 8,667.82 Recreation Coordinator135,152.83 - 7,800.74 Deputy City Clerk135,152.83 - 7,800.74 Customer Relations/Facilities Coordinator135,152.83 - 7,800.74 135,152.83 - 7,800.74 Building Inspector I Executive Assistant135,152.83 - 7,800.74 Planning Technician135,152.83 - 7,800.74 Human Resources Technician135,152.83 - 7,800.74 Maintenance Lead135,152.83 - 7,800.74 Senior Center Specialist124,639.24 - 7,020.48 Permit Facilitator124,639.24 - 7,020.48 Help Desk Technician124,639.24 - 7,020.48 Accounting Technician124,639.24 - 7,020.48 Administrative Assistant124,639.24 - 7,020.48 Recreation Specialist124,639.24 - 7,020.48 Paralegal124,639.24 - 7,020.48 Maintenance Worker II124,639.24 - 7,020.48 Maintenance Worker I114,174.05 - 6,318.75 Permit Specialist 114,174.05 - 6,318.75 Office Assistant II10-113,756.38 - 6,318.75 Custodian103,756.38 - 5,685.54 Office Assistant I93,381.18 - 5,118.28 : Slight rounding differences may exist between the figures reflected on this page and Note the actual payroll rates computed by the Payroll System. 158 Glossary of Budget Terms Accrual Basis Î A basis of accounting in Capital Improvement Î Expenditures which revenues and expenditures are related to the acquisition, expansion or recorded at the time they occur as rehabilitation of an element of the opposed to when cash is actually governmentÓs physical plant; sometimes received or spent. referred to as infrastructure. Appropriation Î A legal authorization Capital Outlay Î Fixed assets that have granted by the City Council to make a general value of $5,000 or more and expenditures and to incur obligations for have a useful economic lifetime of more a specific purpose. than one year. Assessed Valuation Î The valuation set Capital Project Î Major construction, upon real estate and certain personal acquisition or renovation activities that property by the County Assessor as a add value to governmentÓs physical basis for levying property taxes. assets or significantly increase their useful life, also called capital Authorized Positions Î Employee improvements. positions, which are authorized in the adopted budget, to be filled during the Capital Projects Fund Î A fund created year. to account for all resources and expenditures used for the acquisition of Bond Î A long-term promise to repay a fixed assets except those financed by specified amount (the face amount of the enterprise funds. bond) on a particular date (the maturity date). The most common types of bonds Contingency Î A budgetary reserve set are general obligation revenue bonds. aside for emergencies or unforeseen Bonds are primarily used to finance expenditures not otherwise budgeted. capital projects. Contractual Services Î Services Budget Î A plan of financial activity for a rendered to a government by private specified period of time (fiscal year or firms, individuals, or other governmental biennium) indicating all planned agencies. revenues and expenses for the budget Debt Service Î Payment of interest and period. principal on borrowed money according Budget Message Î The opening section to a predetermined payment schedule. of the budget that provides the City Department Î The basic unit of service Council and the public with a general responsibility, encompassing a broad summary of the most important aspects of mandate of related service the budget, changes from the current and responsibilities. previous years, and the views and recommendations of the Mayor. 159 Division Î Can be a subunit of a GASB Î The Governmental Accounting department that encompasses a Standards Board, established in 1985, is substantial portion of the duties assigned the current standard-setting board for to a department. governmental GAAP. Encumbrance Î The commitment of General Fund Î The principal operating appropriated funds to purchase an item or fund of the City used for general service. To encumber funds means to set governmental operations. Taxes and fees aside or commit funds for a specified that generally have no restriction on their future expenditure. use support it. Expense Î Charges incurred (whether General Obligation (G.O.) Bonds Î This paid immediately or unpaid) for type of bond is backed by the full faith, operations, maintenance, interest or credit and taxing power of the government other charges. issuing it. Face Value Î The amount of principal Indirect Cost Î A cost necessary for the that must be paid at maturity for a bond functioning of the organization as a whole, issue. but which cannot be identified with a specific product, function or activity. Fiscal Year Î A twelve-month period designated as the operating year for Infrastructure Î The physical assets of a accounting and budgeting purposes in an government (e.g. streets, water, sewer, organization. public buildings, and parks). Full-time Equivalent Position (FTE) Î A Interfund Transfers Î The movement of full-time or part-time position converted monies between funds of the same to the decimal equivalent of a full-time governmental entity. position based on 2,080 hours per year. Levy Î To impose taxes for the support of For example, a part-time person working governmental activities. 20 hours per week would be equivalent to 0.5 of a full-time position. Long-Term Debt Î Debt with a maturity of more than one year after the date of Fund Î A fiscal entity with revenues and issuance. expenses that are segregated for the purpose of carrying out a specific purpose Mission Statement Î A broad statement or activity. of the intended accomplishment or basic purpose of a program. GAAP Î Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. 160 Modified Accrual Accounting Î A basis Taxes Î Compulsory charges levied by a of accounting in which expenditures are government for the purpose of financing accrued but revenues are accounted for services performed for the common when they become measurable and benefit. This term does not include available. Since this type of accounting specific charges made against particular basis is a conservative financial persons or property for current or approach, it is recommended as the permanent benefits such as special standard for most governmental funds. assessments. Neither does the term include charges for services rendered Operating Budget Î The portion of the only to those who pay, for example, budget that pertains to daily operations sewer service charges. that provide basic governmental services. Unreserved Fund Balance Î The portion Ordinance Î A formal legislative of a fundÓs balance that is not restricted enactment by the City Council. If it is not in for a specific purpose and is available for conflict with any higher form of law, such general appropriation. as a statute or constitutional provision, it has the full force and effect of law within User Charges Î The payment of a fee for the boundaries of the municipality to which direct receipt of a public service by the it applies. party who benefits from the service. Program Î The smallest organization that Vision Statement Î A short statement delivers a specific set of services. A that conveys the big picture of the program may be an entire department, or organization. It is general in scope, not if a department encompasses significantly restricting. It answers the question diverse responsibilities or large ÐWhy?Ñ workforces, a single department may be divided into two or more programs. Reserve Î An account used to either set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution Î A special or temporary order of a legislative bodyÏan order of a legislative body requiring less legal formality than an ordinance or statute. Resources Î Total amounts available for appropriation including estimated revenues, fund transfers and beginning balances. Revenue Î Sources of income financing the operations of government. 161 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date:December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Proposed resolution repealing and replacing the Master Fee Schedule for 2026. GOVERNING LEGISLATION: The Master Fee Schedule setting 2025 fees was amended via Resolution #25-006 and was adopted by the City Council on April 15, 2025. st PREVIOUS COUNCIL ACTION TAKEN: On October 21, City Council reached a consensus to increase permit fees in the 2026 Master Fee Schedule. This was based on an in-depth evaluation of the internal and external costs to process permits and a comparison of existing fees to nearby jurisdictions. This includes: (1) a different permit structure for a variety of permits, (2) increases to some planning fess for cast recovery, (3) additions of permit fees not currently in the Master Fee Schedule, (4) addition of fees for application requiring additional effort by city staff, (5) assessing a technology fee, and (6) stating in Schedule A that plan review fees are collected at the time of application. th On November 25, Council reached consensus on the establishment of the various fees related to the rental and use of The Course Spokane Valley. The revenue impact of City fees is included in the 2026 Budget, aside from the discussions on stth October 21 and November 25, no other Council action has been taken nor have discussions taken place regarding changes to the attached proposed Resolution #25-XXX. Revenues generated by the fee resolution in 2026 account for: $4,773,800 or 6.96% of total General Fund recurring revenues of $68,586,300. $6,170,000 or 97.27% of total Stormwater Management Fund recurring revenues of $6,343,000. BACKGROUND: Part of the annual operating budget development process involves City Departments reviewing the Master Fee Schedule that is currently in place and determining whether changes in the fees charged and/or language used in the governing resolution should be altered. Recommended changes to the fee schedule are as follows: Under Schedule A – Planning – The Community and Public Works Department is proposing fees increase based on the administrative reports on April 15, 2025, and October 21, 2025. Fees not modified by these changes have been adjusted by the automatic increase implemented in 2021. This increase is the lesser of 80% of the change from September to September of the Consumer Price Index for All Urban Consumers (CPI-U), West Region, or 4%. The actual CPI increase as of September 2025 was 3.30%, and 80% of that was 2.64%, meaning that the automatic increases for 2026 was calculated at 2.64%. The 2.64% increase did not affect any fees of $19 or less. Under Schedule B – Building - The Community and Public Works Department is proposing fees increase based on the administrative reports on April 15, 2025, and October 21, 2025. Fees not modified by these changes have been adjusted by the automatic increase implemented in 2021, as described above under Schedule A. The automatic increase was not implemented for the Building Permit Fees, which are updated through the International Code Council (ICC) published updates, or Stormwater Utility Charges as those are adjusted under a separate process. Additional changes under Schedule B are as follows: Hourly Rate and Overtime Rate for City Employees: These rate descriptions have been modified throughout the MFS, to the abbreviation of (Hourly Rate) and (Overtime Rate) to simplify all sections where these defined rates are assigned in the MFS for future updates. New Fee - Spokane Valley Fire Department (SVFD) Permit Processing Fee - $35.00: has been added to Schedule B – Building - General Section as described in the new Interlocal Agreement (ILA 25.097.00) described on page 6 of Memo from the Community and Public Works Department. New Fee - RIGHT-OF-WAY (ROW) PERMIT: Type of Multiple Use Permit – tree trimming only with an established rate at $150.00 per 1/4 mile has been added. This permit type was needed to address utility tree trimming that was determined to require 1/3 of the normal inspection requirements for the utility work normally covered by the Multiple Use Permits. Stormwater Utility Fee: Increased to $63 annually based on the automatic increase implemented in 2022. This increase is equal to the change from September to September of the Consumer Price Index for All Urban Consumers (CPI-U), West Region. The actual CPI increase as of September 2025 was 3.30%, and as such, the automatic increase for 2026 was calculated at 3.30%. Under Schedule C – Parks and Recreation – The Parks and Recreation Department is proposing the additions of fees related to The Course Spokane Valley based on the administrative report on November 25, 2025. Additionally Parks and Recreation is proposing changes to the 2026 Master Fee Schedule related to Picnic Shelter Reservations and Recreation Fees as highlighted below. PICNIC SHELTER RESERVATIONS o ADD: Greenacres – shade umbrella (up to two hours) $40.00 Explanation: Greenacres Park phase 2 improvements included addition of shade umbrellas with hardscape and picnic tables in two locations suitable for group reservations. These are smaller picnic areas similar in size to those at Discovery Playground and priced accordingly. o ADD: Mirabeau Meadows – stage (up to five hours) $50.00 Explanation: The stage at Mirabeau Meadows had previously been tied to reservation of the large shelter which is located a substantial distance away from the stage in the park. We have found that some customers requesting the stage do not have need for the large shelter and separate events can occur at the stage and the shelter with appropriate coordination. This change allows the stage to be rented independently of the large shelter. o DELETE: Mirabeau Meadows –shelter and stage (up to five hours) $150.00 Explanation: This change removes the combined shelter-and-stage fee, still allowing both to be rented together for the total price of $150.00, or rented individually. RECREATION o ADD: Community Garden Bed (season use) $25.00 Explanation: Greenacres Park phase 2 improvements included construction of a new community garden. Members of the public will be able to reserve a 4’x8’ raised bed for personal use for $25 for the season. The average price for a similar-sized garden plot provided by parks and recreation programs in the area is $25. The $25 fee will cover the cost of signage and start-up gardening supplies needed for the first year. Any other changes are minor for clarification or grammar. OPTIONS: Proceed with the proposed fee resolution and amendments to the Master Fee Schedule as presented this evening, with or without further modifications. RECOMMENDED ACTION OR MOTION: Staff recommends the proposed Resolution #25-XXX, repealing and replacing the Master Fee Schedule, be placed on the December 23, 2025, Council agenda for approval consideration. BUDGET/FINANCIAL IMPACTS: The proposed changes are not expected to have a significant impact on 2026 General Fund or Stormwater Utility Fee revenues. STAFF CONTACT: Dan Domrese, Accounting Manager ATTACHMENTS: Memo from the Building/Community Development Department that provides a detailed description and rationale for the proposed fee changes. Memo from the Parks and Recreation Department that provides a detailed description and rationale for proposed fee changes. Consumer Price Index, West Region — September 2025 News Release from October 24, 2025. A strike-through/underlined copy of the proposed Resolution #25-XXX showing recommended changes. 10210ESpragueAvenueSpokaneValleyWA99206 Phone:(509)720-5240Fax:(509)720-5075permitcenter@spokanevalley.org Memorandum Date:11/7/2025 To:Dan Domrese, Accounting Manager From:Greg Baldwin, Development Services Coordinator CC: Gloria Mantz, City Services Administrator Jenny Nickerson, Building Official Oksana Zhukov, Accountant/Budget Analyst Re: 2026Fee Resolution Proposals The Community and Economic Development Department would like to propose the following changes to the current Master Fee Schedule resolution for 2026. We have attached a copy of the Bureau of Labor Statistics from the U.S. Department of Labor for the Consumer Price Index for All Urban Consumers Price Index (CPI-U), West Region,from September 2024–September 2025as required in Resolution No. 20-016. The “all items” index increased 3.30 percentfor the 12 months ending September 2025. The Master Fee Schedule -Automatic Annual Adjustment is calculated at 80% of any change from September to September of the CPI index. The calculation is 3.30% X .80 = 2.64%.In no event shall the cumulative change in rates or charges be more than four percent (4%) per year. The Final Automatic Annual Adjustment is 2.64% in accordance with the Master Fee Schedule. We have made changes to the Master Fee Schedule reflecting this 2.64% fee increase for the proposed 2026Master Fee Schedule. Unit prices were rounded to the nearest dollar. Fees of$19and under are not affected by the 2.64% increase. In 2025, staff conducted an in-depth evaluation of the internal and external cost to process these permits andcompared existing fees to similar permit fees from the City of Spokane, Spokane County and Liberty Lake. The evaluation indicated that fee increases are warranted to recover some of the permitting processing costs. The evaluation also determined that some of the existing permits do not reflect the wide range of projects, reviews and inspections that could fall under these permits. As a result, staff discussedthe followingChanges with City Council on October 21, 2025: 1)A different permit structure for the following types of permits: engineering grading, engineering plan review, traffic review, environmental review and floodplain permits. The proposed permit structure aims to provide permit fees that are predictable for developers, more closely reflect staff effort to process permits and are comparable to other jurisdictions. 1| Page2026Master Fee Schedule Resolution Proposal–Supporting Documents 2) Increases to other planning fees to recover permitting processing costs that are still comparable to other jurisdictions. 3) Including fees for permits previously discussed with Council that are not currently in the Master Fee Schedule including Community Services, Temporary Use Permit for RV usage over 30 days, and Memorial Sign permits. 4) Adding fees for applications that require additional or excessive reviews (more than 3), reinspection, after hour inspections. 5) Assessing a technology fee for stand- alone permits to recover the annual subscription and maintenance cost of the City’s permitting software. 6) Adding language to Schedule A stating that plan review fees are collected at the time of application. Staff discussed the proposed fees with members of the Spokane Valley Chamber of Commerce on August 5, 2025. Staff also met with staff from the Spokane Home Builders Association on August 7 and October 7, 2025, to discuss the proposed fees. The City Council reached consensus to make the proposed changes at the October 21, 2025, meeting. These presented fee updates have been incorporated into the Master Fee Schedule proposed update for 2026. Schedule A – Planning Fees not modified by the recommended fee changes in the administrative report on October 21, 2025, and April 15, 2025, have been adjusted by adding the 2.64% fee increase to the base fee value detailed in the 2025 permit fee published in the Master Fee Schedule. Schedule B – Building Fees not modified by the recommended fee changes in the administrative report on October 21, 2025, and April 15, 2025, have been adjusted by adding the 2.64% fee increase to the base fee value detailed in the 2025 permit fee published in the Master Fee Schedule. This 2.64% fee adjustment did not include Building permit fees, which are updated through the International Code Council (ICC) published updates. The following minor modifications are proposed to the Master Fee Schedule for the Building Department. 1) Hourly Rate and Overtime Rate for City Employees These rate descriptions have been modified throughout the MFS, to the abbreviation of (Hourly Rate) and (Overtime Rate) to simplify all sections where these defined rates are assigned in the MFS for future updates. 2) New Fee - Spokane Valley Fire Department (SVFD) Permit Processing Fee - $35.00 has been added to Schedule B – Building - General Section as described in the new Interlocal Agreement (ILA 25.097.00) described on page 6 of this document, copy attached. 3) New Fee - RIGHT-OF-WAY (ROW) PERMIT: Type of Multiple Use Permit – tree trimming only with an established rate at $150.00 per 1/4 mile has been added. This permit type was needed to address utility tree trimming that was determined to require 1/3 of the normal inspection requirements for the utility work normally covered by the Multiple Use Permits. If you have any questions, or need additional information, please let me know. Thank You for the consideration. 2 | Page 2026 Master Fee Schedule Resolution Proposal – Supporting Documents CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON RESOLUTION NO. 25-XXX A RESOLUTION OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, REPEALING AND REPLACING RESOLUTION 25-006, AND APPROVING THE 2026 MASTER FEE SCHEDULE, AND OTHER MATTERS RELATING THERETO. WHEREAS, it is the general policy of the City to establish fees that are reflective of the cost of services provided by the City; and WHEREAS, the City uses a resolution to establish the schedule of fees for City programs, permits and services, and periodically the fee resolution and fee schedule must be amended to incorporate new or modified services; and WHEREAS, Council desires to approve the resolution and accompanying fee schedule. NOW THEREFORE, be it resolved by the City Council of the City of Spokane Valley, Spokane County, Washington, as follows: Section 1. Adoption. The Master Fee Schedule is hereby adopted as provided herein and as shown and incorporated in the attached schedules. Section 2. Repeal. Resolution 25-006 is hereby repealed in its entirety. Section 3. Effective Date. This Resolution shall be in full force and effect January 1, 2026. rd Approved this 23 day of December, 2025. ATTEST: CITY OF SPOKANE VALLEY ___________________________ _______________________________ Marci Patterson, City Clerk Pam Haley, Mayor Approved as to form: ___________________________ Office of the City Attorney Resolution 25-XXX Fee Schedule for 2026 Page 1 of 22 MASTER FEE SCHEDULE Fee Schedule Page No. Schedule A: Planning 3 Schedule B: Building/Engineering 5 Schedule C: Parks and Recreation 11 Schedule D: Administrative 15 Schedule E: Other Fees 16 Schedule F: Police Fees 16 Schedule G: Transportation Impact Fees 17 Resolution 25-XXX Fee Schedule for 2026 Page 2 of 22 MASTER FEE SCHEDULE Schedule A – Planning Automatic Annual Adjustment Unless otherwise specifically amended, Schedule A of this Master Fee Schedule shall be reviewed and automatically adjusted annually to reflect (80%) of any change from September to September of the Consumer Price Index for All Urban Consumers (CPI-U), West Region, 1982-84=100, published by the United States Department of Labor, Bureau of Labor Statistics, or other comparable index if not published. In no event shall the cumulative change in rates or charges be more than four percent (4%) per year. Unit prices shall be rounded to the nearest dollar. The automatic adjustment shall be effective January 1 of each year. No other fee schedules shall be affected by such automatic adjustment. Fee Payment Plan review fees are collected at the time of application. Such fees may be adjusted during plan review. Overages or under payments shall be appropriately adjusted at the time of permit issuance. In addition to the fees identified below, amounts paid by the City for outside professional services and other expenditures required during the permit process shall be paid by the applicant. Examples of outside professional services include review by consultants such as surveying, floodplain, structural engineering or other services required to determine compliance with applicable codes. Outside costs also include but are not limited to costs for public hearing examiner, recording and legal publication notices. FEE AMOUNT AMENDMENTS Comprehensive Plan Amendment $2,835.002,910.00 Zoning or other code text amendment $2,835.002,910.00 APPEALS Appeal of Administrative Decision $850.00872.00 Appeal of Hearing Examiner Findings $1,135.001,165.00 Transcript/record deposit on Appeals of Hearing Examiner Decisions $178.00183.00178.00 Appeal of Administrative Decision - Code Enforcement Final Decision pursuant to chapter 17.100 SVMC $567.00582.00 unless otherwise waived pursuant to SVMC 17.110 ENVIRONMENTAL REVIEW STATE ENVIRONMENTAL POLICY ACT (SEPA) Single Dwelling (when required) $317.00$400.00 All other developments $398.00 Northeast Industrial Area $200.00 Threshold of Determination of DNS $1,050.00 Threshold of Determination of MDNS $1,750.00 Environmental Impact Statement (EIS) Review, minimum deposit $3,0002,495.00 (deposit) + Actual costs Addenda of existing EIS Review $398500.00 SHORELINE Substantial Development Permit - under $50K $1,135.001,165.00 Substantial Development Permit - over $50K $1,815.001,863.00 Shoreline Exemption $680.00698.00 CRITICAL AREAS Resolution 25-XXX Fee Schedule for 2026 Page 3 of 22 Floodplain Permit not associated with a subdivision $567.00 Floodplain Permit associated with a subdivision $567.00+ $59.00 per lot Floodplain Permit w/out floodplain revision for a single family dwelling $850.00 Floodplain Permit with floodplain revision for a single family dwelling $1,050.00 Floodplain Permit w/out floodplain revision for a land division or commercial application $1,750.00 Floodplain Permit with floodplain revision for a land division or commercial application $2,450.00 Floodplain Permit for large or complex project $3,500.00 (deposit) + Actual costs LAND USE ACTIONS SUBDIVISIONS Preliminary plat $2,835.00 4,500.00 + $4650+ $46.00 per lot Final Plat $1,615.003,000.00 + $10.00 per lot Time extensions – file review and letter $567.00582.00 SHORT PLATS Preliminary 2 to 4 lots $2,2674,000.00 + $30 per /lot Final plat 2 to 4 lots $1,3602,500.00 + $30 per /lot Preliminary plat 5 to 9 lots $2,267.00+ $28.00 per lot Final plat 5 to 9 lots $1,474.00 + $28.00 per lot Time extensions – file review and letter $567.00582.00 PLAT ALTERATION Subdivision plat $1,3603,000.00 Short plat $8502,500.00 PLAT VACATION $1672.001,716.00 BINDING SITE PLAN Binding site plan alteration $2,267.002,327.00 Change of Conditions $2,267.002,327.00 Preliminary binding site plan $2,267.002,327.00 Creating lots within final binding site plan via Record of Survey $1,701.001,746.00 Final Binding Site Plan $2,267.002,327.00 AGGREGATION/SEGREGATION Lot line adjustment $283550.00 Lot line elimination $227500.00 Zero lot line $227500.00 + $10.00 per lot OTHER PLANNING Administrative Exception $567750.00 Variance $1,787.001,834.00 Administrative Interpretations $398.00409.00 Home Occupation Permit $113.00116.00 Accessory Dwelling Units (ADU) $340.00349.00 Conditional Use Permit $1,8153,000.00 Resolution 25-XXX Fee Schedule for 2026 Page 4 of 22 Temporary Use Permit $567.00582.00 Temporary Use Permit – for RV usage over 30 days $35.00 Community Services $250.00 Small Cell Permit Application $567.00582.00 for up to five sites + $113.00116.00 per additional site Hourly Rate for City Employees (Hourly Rate) $69110 $69.00 Document Recording Service by Staff Hourly Street Vacation Application $1,549.001,590.00 Pre-application Meetings $283500.00* *Fee shall be deducted from land use application, building or commercial permit fees when application is filed within one year of pre-application meeting. . Public Notice when required by any permit Cost Public Hearing when required by any permit Cost ZONING map amendments (rezone)* $3,970.004,075.00 Planned residential development plan $2,267.002,327.00 + $29.0030.00 per lot Planned residential development modification $596.00612.00 Zoning letter $238350.00 *If rezone is combined with other action(s), cost of other action(s) is additional Resolution 25-XXX Fee Schedule for 2026 Page 5 of 22 Schedule B – Building Automatic Annual Adjustment Unless otherwise specifically amended, Schedule B of this Master Fee Schedule shall be reviewed and automatically adjusted annually to reflect (80%) of any change from September to September of the Consumer Price Index for All Urban Consumers (CPI-U), West Region, 1982-84=100, published by the United States Department of Labor, Bureau of Labor Statistics, or other comparable index if not published. In no event shall the cumulative change in rates or charges be more than four percent (4%) per year. Unit prices shall be rounded to the nearest dollar. The automatic adjustment shall be effective January 1 of each year. Stormwater Utility Charges on Developed Parcels shall be reviewed and automatically adjusted annually to reflect any change from September to September of the Consumer Price Index for All Urban Consumers (CPI- U), West Region, 1982-84=100, published by the United States Department of Labor, Bureau of Labor Statistics, or other comparable index if not published. Unit prices shall be rounded to the nearest dollar. The automatic adjustment shall be effective January 1 of each year. Building permit fees shall not be included in the annual automatic adjustment because updates occur semi- annually through the International Code Council (ICC) published updates. No other fee schedules shall be affected by such automatic adjustment. Fee Payment Plan review fees are collected at the time of application. Such fees may be adjusted during plan review. Overages or under payments shall be appropriately adjusted at the time of permit issuance. Plan review fees are separate from and additional to building permit fees. Permit fees and any other unpaid fees shall be collected prior to issuance of the permit. Fees for outside professional services required during the permit process shall be paid by the applicant. Examples of outside professional services include review by contract reviewers, special inspection or construction services, consultant services for special topics, surveying or other services required to determine compliance with applicable codes. Fee Refund Policy. Refunds authorized under this policy apply to Schedule A and B. PLAN REVIEW FEES Plan review fees are non-refundable once any plan review work has been started. Paid plan review fees may be refunded when an eligible request is received in writing. At a minimum, an $69.00 administrative feeadministrative fee equal to the Hourly Rate for City Employees (Hourly Rate) shall be retained. If the paid plan review fee is less than the $69.00Hourly Rate, no refund is authorized. If the paid plan review fee is more than the $69.00Hourly Rate, the amount for refund shall be calculated at the rate of 100% of the paid plan review fee minus the $69.00Hourly Rate. PERMIT FEES Permit fees are non-refundable once work authorized by the permit has begun. Paid permit fees may be refunded when an eligible request is received in writing. At a minimum, an $69.00Hourly Rate administrative fee equal to the Hourly Rate will be retained when fees are refunded. If the paid permit fee is less than the $69.00Hourly Rate, no refund is authorized. If the paid permit fee is more than the $69.00Hourly Rate, the refund shall be calculated at the rate of 95% of the paid permit fee minus the $69.00Hourly Rate. Resolution 25-XXX Fee Schedule for 2026 Page 6 of 22 For any application taken or permit issued in error, a full refund of fees paid shall be made. No portion of the paid fees shall be retained. FEES GENERAL Hourly Rate for City Employees (Hourly Rate) $110 $69.00 Overtime rateRate for City Employees (Overtime Rate) - (1.5 times regular Hourly Rrate Overtime Rate) $16504) $104.00 Investigation fee: Work commenced without required permits Equal to permit fee Working beyond the scope of work $170.00174.00 Replacement of lost permit documents Hourly rate – ; 1 hour minimum Technology fee $25 per permit Excessive Reviews (more than 3) $110/hrHourly Rate – 2 hr minimum After hour inspections (6pm to 6am, weekends and holidays) $165/hrOvertime Rate – 2 hr minimum Reinspection fee $110/hrHourly Rate – 1 hr minimum Revisions to plans requested by the applicant or permit holder shall be charged the hourly rate with a minimum of one hour. Revised plans submitted in response to reviewer correction letters are not subject to the hourly assessment. Washington State Building Code Council Surcharge (WSBCC) – see the Washington State Building Code Council website for fees. Spokane Valley Fire Department - Permit Processing Fee $35.00 BUILDING PERMIT: Building permit fees for each project are set by the following fees. The figures below shall be used to determine the building permit fees and plans check fees based on the value of the construction work as stated by the applicant or the value calculated by the Building Official using the latest valuation data published in the Building Safety Journal by the International Code Council, whichever value is greater. Valuations not listed in the Building Safety Journal: Building Type Valuation Per Square Foot Residential garages/storage buildings (wood frame) $22.00 Residential garages (masonry) $25.00 Miscellaneous residential pole buildings $22.00 Residential carports, decks, porches $18.00 Building Permit Fee Calculation Total Valuation ___ Building Permit Fee______________ $1.00 to $25,000.00 $69.25 for first $2,000.00 + $14.00 for each additional $1,000.00 (or fraction thereof) Up to and including $25,000.00 $25,001.00 to $50,000.00 $391.25 for first $25,000 + $10.10 for each additional $1,000.00 (or fraction thereof) Up to and including $50,000.00 Resolution 25-XXX Fee Schedule for 2026 Page 7 of 22 $50,001.00 to $100,000.00 $643.75 for first $50,000.00 + $7.00 for each additional $1,000.00 (or fraction thereof) Up to and including $100,000.00 $100,001.00 to $500,000.00 $993.75 for first $100,000 + $5.60 for each additional $1,000.00 (or fraction thereof) Up to and including $500,000.00 $500,001.00 to $1,000,000.00 $3,233.75 for first $500,000.00 + $4.75 for each additional $1,000.00 (or fraction thereof) Up to and including $1,000,000.00 $1,000,001 and up $5,608.75 for first $1,000,000.00 + $3.15 for each additional $1,000.00 (or fraction thereof) Plan Review Fee Calculation % of Building Permit Fee Plans review fee (general) 65% Plans review fee – Group R-3 occupancies (single family less than 7,999 sq. ft.) 40% Plans review fee – Group R-3 occupancies (single family 8,000 sq. ft. or more) 65% Plans review fee – Group U occupancies (sheds, barns, et.) 25% OTHER PERMITS: SITE PLAN REVIEW New Residential Home Site Plan Review $340.00349.00 Residential Accessory Structure Site Plan Review $90.0092.00 Commercial Site Plan Review $624675.00 DEMOLITION PERMIT Single Family Residence $5370.00 flat fee Commercial Building $147.00151.00 flat fee Garage or accessory building associated with residence or commercial building $2470.00 flat fee Foundation Only Building Permit: 25% of building permit fee Swimming Pools, over 2 feet in depth $ 7069.00Hourly Rate69.00 + plumbing fees Re-roof (no plan review charge unless submitted for review) Based on Project Valuation Change of Use or Occupancy Classification Permit Hourly TEMPORARY CERTIFICATE OF OCCUPANCY Commercial or Multifamily Building $227.00233.00 Residential Building $170.00174.00 Resolution 25-XXX Fee Schedule for 2026 Page 8 of 22 Manufactured Home (FAS) Placement Permit $5770.00 per section Permit or Application Expiration Extension Hourly Formatted: Left Rate$69.00 Towers, elevated tanks, antennas Hourly SIGN PERMIT: Sign Permits are subject to the assessment of the WSBCC fee as noted in Schedule B “General” section and the following review fees. Sign Plan Review Fee $97.00100.00 Wall Sign Permit $85.0087.00 per sign (flat fee) Freestanding or Monument Sign Permit $113.00116.00 per sign (flat fee) RIGHT-OF-WAY (ROW) PERMIT: A traffic plan and traffic plan review is required if more than 50% of the width of any street is closed or if a single arterial lane is closed. A minimum plan review fee of $69.00 (equal to the hHourly Rrate for City Eemployees (Hourly Rate)) applies to all right-of-way permits that require a traffic plan. If additional staff time is required, it shall be charged at the hourly rate. Fees for outside professional services required during the permit process shall be paid by the applicant. Examples of outside professional services include review by contract reviewers, special inspection or construction services, consultant services for special topics, surveying or other services required to determine compliance with applicable codes. TYPES OF ROW PERMITS Non-cut obstruction without clean up $140.00144.00 Non-cut obstruction with clean up $210.00216.00 Pavement cut obstruction, non-winter $400.00411.00 Pavement cut obstruction, winter $600.00616.00 Working without a permit 200% Permit Fee Commercial Approach Permit $300.00308.00 Residential Approach Permit $175.00180.00 Multiple Use Permit – overhead $350.00359.00 per 1/4 mile Multiple Use Permit – underground $1,600.001,642.00 per 1/4 mile Multiple Use Permit – tree trimming only $150.00 per 1/4 mile Erosion/Sediment Control – Site Inspection $150.00154.00 Oversized Load Permit Fee $85.0087.00 Structure Transport Permit $170.00174.00 per section ENGINEERING PERMITS GRADING INSPECTION PERMIT: Pre- Construction meeting $140.00 Onsite Drainage only $210.00 Frontage improvement with or without site improvements $700.00 Full improvements (frontage improvements and internal streets) $1,400.00 Warranty inspections and surety release $140.00 Resolution 25-XXX Fee Schedule for 2026 Page 9 of 22 Inspections outside normal hours (6 pm – 6am weekdays, anytime during weekends and holidays) $165/hrOvertime Rate min 2 hours 100 cubic yards (cu yd) or less $28.00 101 to 1,000 cubic yards $28.00 for first 100 cu yd. + $7.00 each additional 100 cu yd 1,001 to 10,000 cubic yards $141.00 for first 1,000 cu yd + $10.00 each additional 1,000 cu yd 10,001 to 100,000 cubic yards $255.00 for first 10,000 cu yd+ $39.00 each additional 10,000 cu yd 100,001 to 200,000 cubic yards $596.00 for first 100,000 cu yd + $28.00 each additional 10,000 cu yd 200,000 or more cubic yards $709.00 for first 200,000 cu yd + $28.00 for each additional 10,000 cu yd GRADING PLAN REVIEW FEE: Engineering Site Plan Review $500.00 Frontage improvement with or without site improvements $700.00 Full improvements (frontage improvements and internal streets) $1,400.00 ROW dedication, border easements and/or drainage easements $140.00 plus surveyor costs Additional or excessive reviews (more than 3) $140.00 per review 100 cubic yards (cu yd) or less $23.00 101 to 1,000 $28.00 1,001 to 10,000 $39.00 10,001 to 100,000 $39.00 for first 10,000 cu yd + $28.00 each additional 10,000 cu yd 100,001 to 200,000 $198.00 for first 100,000 cu yd + $28.00 for each additional 10,000 cu yd 200,001 or more $709.00 for first 200, 000 cu yd + $28.00 for each additional 10,000 cu yd Grubbing & Clearing Only (without earth being moved) $77.00Paving0079.00 Paving Permit (greater than 5,000 sq. ft. – new paving on-site only) $299.00307.00 OTHER ENGINEERING Design Deviation $170200.00 TRAFFIC ENGINEERING REVIEW Project located within traffic impact area $70.00 Trip Generation & Distribution letter $140.00 Resolution 25-XXX Fee Schedule for 2026 Page 10 of 22 Traffic Impact Analysis $280.00 plus costs OTHER TRAFFIC Formatted: Underline Memorial Sign $600.00 Memorial Sign (Plaque only on existing memorial sign) $360.00 STORMWATER UTILITY CHARGE ON DEVELOPED PARCELS: Each single-family unit $61.0063.00 annual All other properties each $61.0063.00 per 3,160 sq. ft impervious surface MECHANICAL PERMIT: Plan review fees for mechanical permits shall be collected at the time of application as noted in the “Fee Payment” section of this schedule. Permit fees shall be collected when the permit is issued. Mechanical Permit Fees A. BASIC FEES 1. Basic fee for issuing each Stand-Alone permit $4270.00 2. Basic fee for each Supplemental permit $8.00 B. UNIT FEES (in addition to the basic fee) 1. Installation or relocation of Furnaces and suspended heaters a. up to and including 100,000 btu $15.00 b. over 100,000 btu $19.0020.00 2. Duct work system $11.00 3. Heat pump and air conditioner a. 0 to 3 tons $15.00 b. over 3 tons to 15 tons $24.0025.00 c. over 15 tons to 30 tons $29.0030.00 d. over 30 tons to 50 tons $42.0043.00 e. over 50 tons $72.0074.00 4. Gas water heater $11.00 5. Gas piping system $1.00 per outlet 6. Gas log, fireplace, and gas insert installation $11.00 7. Appliance vents installation; relocation; replacement $10.00 each 8. Boilers, compressors, and absorption systems a. 0 to 3 hp – 100,000 btu or less $15.00 b. over 3 to 15 hp – 100,001 to 500,000 btu $24.0025.00 c. over 15 – 30 hp – 500,001 to 1,000,000 btu $29.0030.00 d. over 30 hp – 1,000,001 to 1,750,000 btu $42.0043.00 e. over 50 hp – over 1,750,000 btu $72.0074.00 9. Air Handlers a. each unit up to 10,000 cfm, including ducts $15.00 b. each unit over 10,000 cfm $19.0020.00 10. Evaporative Coolers (other than portable) $11.00 11. Ventilation and Exhausts a. each fan connected to a single duct $11.00 b. each ventilation system $15.00 c. each hood served by mechanical exhaust $15.00 12. Incinerators a. residential installation or relocation $24.0025.00 b. commercial installation or relocation $26.0027.00 13. Unlisted appliances a. under 400,000 btu $59.0061.00 Resolution 25-XXX Fee Schedule for 2026 Page 11 of 22 b. 400,000 btu or over $119.00122.00 14. Hood a. Type I $59.0061.00 b. Type II $11.00 15. LP Storage Tank $11.00 16. Wood or Pellet Stove insert $11.00 17. Wood stove system – free standing $29.0030.00 PLUMBING PERMIT: Plan review fees for plumbing permits shall be collected at the time of application as noted in the “Fee Payment” section of this schedule. Permit fees shall be collected when the permit is issued. A. BASIC FEES 1. Basic fee for issuing each Stand-Alone permit $4270.00 2. Basic fee for each Supplemental permit $8.00 B. UNIT FEES (in addition to the basic fee) 1. Each plumbing fixture on a trap $6.00 each (includes garbage disposals, dishwashers, backflow device, drainage, hot tubs, built-in water softener, water closets, lavatories, sinks, drains, etc.) 2. Water Heater $6.00 each 3. Industrial waste pretreatment interceptor $19.0020.00 (includes its trap and vent, except kitchen type grease interceptors functioning as fixture traps.) 4. Repair or alteration of water piping, drainage or vent piping $6.00 each fixture 5. Atmospheric type vacuum breaker $6.00 each 6. Backflow protective device other than atmospheric type vacuum breakers $6.00 each 7. Medical gas $6.00 per outlet 8. Interceptors $6.00 each Resolution 25-XXX Fee Schedule for 2026 Page 12 of 22 Schedule C – Parks and Recreation ADMINISTRATIVE FEES Basic fees to be considered when applying rates Administrative Fee $32.00 Refuse Fee $52.00 AQUATICS Pool admission (age 5 and under) free Pool admission (age older than 5) $1.00 Pool punch pass (25 swims) $20.00 Weekend family discount – 1 child under 13 free with paying adult At the discretion of the City Manager, the Parks and Recreation Department may on occasion offer free admission open swim days. Swimming Lessons $48.00 Swim Team Fee $75.00 Pool Rental (fewer than 100 people) $300.00 for 2-hr rental Pool Rental (101-200 people) $400.00 for 2-hr rental Refundable Pool Damage Deposit $150.00 ALCOHOLIC BEVERAGE PERMIT $10.00 CENTERPLACE Conference Center Wing Auditorium (presentation system included) $79.00 per hour Auditorium (presentation system included) $475.00 per day Auditorium (presentation system included) $236.00 per half day Auditorium Refundable Damage Deposit $75.00 Executive Conference Room $52.00 per hour Executive Conference Room ½ day $156.00 per 4 hours Executive Conference Room full day rental $416.00 per day Executive Conference Room Refundable Damage Deposit $75.00 Meeting Room $42.00 per hour Meeting Room $263.00 per day Large Meeting Room $75.00 per hour Large Meeting Room $225.00 per half day Large Meeting Room $450.00 per 9 hr day Meeting Room $131.00 per half day Meeting Room Refundable Damage Deposit $75.00 Portable Sound System $150.00 per event Bluetooth Speaker (includes hand-held or lapel microphone) $75.00 Platinum Package $500.00 per event Great Room Multi-use/Banquet Hall $105.00 per hour Resolution 25-XXX Fee Schedule for 2026 Page 13 of 22 Multi-use/Banquet Hall – Wedding Reception – 10 hours $1,500.00 Multi-use/Banquet Hall $840.00 per 9 hr session Multi-use/Banquet Hall $1,575.00 all day (6 a.m.-1 a.m.) Small Dining Area $52.00 per hour Refundable Deposit $210.00 Refundable Deposit – Weddings $500.00 Table Settings (linens and tableware) $3.00 per place setting Pipe & Drape rental $100.00 per day Senior Center Wing Formatted: Underline Lounge with Dance Floor $105.00 per hour Lounge with Dance Floor – Wedding Reception – 8 hours $1,000.000 Refundable Lounge deposit $210.00 Refundable Lounge deposit – Weddings $500.00 Meeting room (evening use) $42.00 per hour Meeting room (evening use) $131.00 per 4 hr session Meeting room (weekend use) $262.00 per day Meeting room (weekend use) $131.00 per half day Meeting room deposit $75.00 West Lawn and CenterPlace Formatted: Underline Rental fee $3,500.00 per day West Lawn Wedding Ceremony - 2 hours (with CenterPlace Reception) $1,000.00 West Lawn Plaza – Wedding Reception - 10 hours $2,500.00 West Lawn Plaza Rental $2,000.00 per day - North Meadow additional $500.00 per day North Meadow Rental $1,000.00 per day West Lawn Plaza Rental - 1/2 day $1,000.00 - North Meadow additional $250.00 North Meadow Rental – ½ Day $500.00 Outdoor Venue Refundable Damage Deposit $500.00 Miscellaneous Formatted: Underline Double-Set Wedding Ceremony with Reception $500.00 Self-Catered Event fee for groups bringing their own food in on Sundays Groups in meeting rooms $75.00 Groups in Fireside Lounge $210.00 Groups in Great Room $500.00 Host/Hostess (after hours) $30.00 per hour Presentation System $262.00 per day (includes projector, podium, DVD/VCR sound system, camera system) Room Setup $30.00 per hour 85” TV with Crestron System $262.00 per hour Additional Microphones $25.00 each Technical Support $42.00 per hour LCD Projector/ Television $25.00 per hour LCD Projector/ Television $100.00 per day Linens Only $10.00 per table Glass only rental $0.50 per glass EaselglassEasel Paper Pad $20.00 per pad Laptop Usage $50.00 per event Package Storage received two days before or after contracted event $5.00 per box per day Pallet Storage received two days before or after contracted event $50.00 per pallet per day Resolution 25-XXX Fee Schedule for 2026 Page 14 of 22 Business Incentive Rental Policy – The Parks & Recreation Director has the authority to reduce the room rental rate by one hr. when the rental meets the following criteria: minimum of 25 participants; utilize a classroom at CenterPlace eight or more times per calendar year; and use in-house caterer for a meal each reservation. THE COURSE SPOKANE VALLEY Event Rental Fees Full Day $1,500.00 Formatted: No underline Hourly (max 6 hours) $175.00 K-12 School/Non-Profit Event Rental * Formatted: Underline Full Day $1,050.00 Formatted: No underline Hourly (max 6 hours) $122.50 *Pre-approved K-12 schools and non-profit organizations from within Spokane and Kootenai Counties Formatted: No underline Event Rental Deposit Percentage of rental fee due upon reservation (non-refundable) 20% Event Participant Fees (per athlete) Formatted: No underline 1-100 $2.50 101-200 $2.25 201-300 $2.00 301-400 $1.75 401-500 $1.50 500+ $1.25 Event Ticket Sales Percentage of event ticket/entry sales (if any) 150% Event Vendor Fees Non-Food Vendor (per day) $50.00 Food Vendor (per day) $50.00 Portable Restroom Fees If provided by event organizer $150.00 per unit If provided by City Cost + 15% service charge Team Practice Fees * Practice times subject to availability and online schedulingSubject to availability participant fees apply Formatted: Tab stops: 5.19", Left PICNIC SHELTER RESERVATION (For groupsgroups of fewer than 200 people) Browns – large red (up to five hours) $100.00 Browns – small green (up to two hours) $40.00 Edgecliff (up to five hours) $100.00 Discovery Playground (up to two hours) $40.00 Greenacres – large (up to five hours) $100.00 Greenacres – shade umbrella (up to two hours) $40.00 Mirabeau Meadows (up to five hours) $100.00 Mirabeau Meadows – shelter and stage (up to five hours) $150.00 Mirabeau Meadows – stage (up to five hours) $50.00 Resolution 25-XXX Fee Schedule for 2026 Page 15 of 22 Mirabeau Springs – shelter and dock (up to two hours) $250.00 Sullivan (up to five hours) $100.00 Terrace View (up to five hours) $100.00 Valley Mission (up to five hours) $100.00 GREENACRES PARK COMMUNITY GARDEN PLOT 4’ x 8’ garden plot (per season) $25.00 Formatted: No underline Formatted: Font: Not Bold, No underline EVENT RESERVATION – include shelter Formatted: Font: Not Bold (For groups of 200 or more people) Events include but are not limited to activities such as car shows, tournaments, or high-risk activities. The Parks and Recreation Director shall make the final determination. General fee (up to five hours): $175.00 Non-profit applications with proof of qualifying as a 501(c)(3) entity (up to five hours): $100.00 EVENT PHOTOS Mirabeau Springs shelter and dock $150.00 per hour REFUNDABLE FACILITY DAMAGE DEPOSIT Fewer than 200 people $75.00 Weddings, Special Events and events with 200 or more people $300.00 SPECIAL EVENTS (See Spokane Valley Municipal Code 5.15) Application Fee $50.00 RECREATION Recreation program fees are established at amounts to recover costs, as specified in the Parks and Recreation revenue policy. REFUNDS / CANCELLATIONS Recreation and Aquatics Programs: For all cancellations by the City of Spokane Valley (“City”) of City Programs, participants who have submitted payment will receive a 100% refund via a mailed refund check; or: o Staff will do their best to transfer participants to another program if the option is available. For unanticipated closures due to contamination, inclement weather, maintenance issues, or poor air quality, staff will coordinate a make-up class or session or issue a credit at the daily rate of the cancelled class or session. If available, programs will be moved to alternate locations. Program refunds or credits will be issued if alternate program locations are unavailable. For cancellations made by participants, notice of the cancellation must be received by the City at least 7 days before the program start date. Cancellations must be received in writing to parksandrec@spokanevalleywa.gov and/or by phone at 509-720-5200. o If notification of program cancellation is received 7 or more days prior to the program start date and the participant has submitted payment, then a full refund of the amount paid shall be given via a mailed refund check. o If notification of program cancellation is received less than 7 days prior to the program start date and the participant has submitted payment, then a 50% refund of the amount paid shall be given via a mailed refund check. o If the program spot can be filled by another participant before the program start date, a full refund of the amount paid will be given via a mailed refund check. o If notification of program cancellation is received after the program has begun, no refund shall be given. Resolution 25-XXX Fee Schedule for 2026 Page 16 of 22 Park Reservations: For all cancellations of Park Reservations made by the City, customers will receive a 100% refund via a mailed refund check. Cancellations made by customers must be received in writing to parksandrec@spokanevalleywa.gov and/or by phone at 509-720-5200. o If notification of cancellation is received 2 or more weeks prior to the reservation date, a 100% refund shall be given via a mailed refund check. o If notification of cancellation is received less than 2 weeks prior to the reservation date, no refund shall be given. o If the park reservation spot can be filled by another customer before the reservation date, a 50% refund will be given via a mailed refund check Resolution 25-XXX Fee Schedule for 2026 Page 17 of 22 Schedule D – Administration COPY FEE Paper copies up to 11”x17” (b/w or color) $0.15 per page* Paper copies larger than 11”x17” (b/w or color) $0.87 per square foot* Scanned copies of paper records $0.10 per page * Electronics records uploaded to email, cloud-based storage, CD/DVD, or flash drive $0.05 per every 4 electronic files or attachments* Records transmitted in electronic format $0.10 per GB* Digital Storage Media Device (CD/DVD, flash drive) Actual Cost* Envelope Actual Cost* Postage Actual Cost* Records sent to outside vendor for reproduction Actual Cost* Customized Service Charge - When the request would require the use of IT expertise to prepare data compilations or when such customized access services are not used by the agency for other business purposes, the agency may charge the actual cost. The agency must notify the requestor that it will be doing a customized service and can require a 10 percent deposit.* *It is the intent of the City of Spokane Valley to recover the cost of providing public records when the total cost, including but not limited to the per-page, device, envelope, or postage costs, amounts to $5.00 or more. Copy charges above may be combined to the extent more than one type of charge applies to copies responsive to a particular request. When combining fees associated with the request, the City will determine the total cost and charge accordingly. Copy charges are assessed for each installment of records provided to the requestor. A deposit of 10% may be required on public record requests. NSF CHECK RETURN FEE $26.00 CREDIT CARD TRANSACTION PROCESSING FEE 2.5% of transaction amount Applies to all City fees paid by credit card/debit card except for those fees under Schedule F – Police Fees (amount of the alarm fee is intended to cover the total cost of administering the false alarm program, including, but not limited to, payment processing fees). Credit card transaction processing fees are non-refundable. Resolution 25-XXX Fee Schedule for 2026 Page 18 of 22 Schedule E – Other Fees BUSINESS REGISTRATION Business Registration $25.00 annual Nonprofit Registration $10.00 annual Out-of-City Business Registration with annual revenues equal to or less than $24,000 (SVMC 5.05.020(D)) $0.00 Adult Entertainment* Establishment License, Live Adult Entertainment $1,575.00 Establishment License, Adult Arcade $1,575.00 Adult Arcade Device License $157.00 Manager License $157.00 Entertainer License $157.00 Late Adult Entertainment License Fee* (charged in addition to the license fee) 7 to 30 calendar days past due 25% of license fee 31 to 60 calendar days past due 50% of license fee 61 and more calendar days past due 75% of license fee Appeal of Administrative Determination – Adult Entertainment License* Adult Entertainment License denial, suspension or revocation pursuant to SVMC 5.10 $1,050.00 *Delegation of Authority from City Manager to the Spokane County Sherriff’s Office to act as the Licensing Administrator for the purposes of administering and enforcing Chapter 5.20 SVMC. Tow Operator Registration Fee $105.00 annual Schedule F – Police Fees FALSE ALARM RECOVERY FEE $65 per incident Amount of the fee is intended to cover the total cost of administering the false alarm program, including, but not limited to, payment processing fees. Resolution 25-XXX Fee Schedule for 2026 Page 19 of 22 Schedule G – Transportation Impact Fees SOUTH BARKER CORRIDOR TRANSPORTATION IMPACT FEE SCHEDULE Pursuant to chapter 22.100 SVMC and the adopted South Barker Corridor Study and South Barker Corridor Transportation Impact Fee Rate Study, the following fees are the transportation impact fees applicable within the South Barker Corridor area identified in the South Barker Corridor Transportation Impact Fee Rate Study. Base Rate = $1,153 per PM Peak Trip Land Use Group ITE Code ITE Land Use Category Impact Fee Per Unit 210 Single Family & Duplex $1,084 per dwelling unit Residential 220 Multi-Family (Low-Rise) - Not Close to Rail $588 per dwelling unit Transit 310 Hotel (3 or More Levels) $680 per room Services 492 Health Club $3.98 per sq ft 912 Bank $15.74 per sq ft 520 Elementary School $2,052 per employee Institution 522 Middle School $2,236 per employee 525 High School $1,856 per employee 975 Drinking Establishment $7.46 per sq ft Restaurant 934 Fast Food Restaurant (with drive-thru) $17.13 per sq ft 938 Coffee Shop with Drive-Thru (no indoor seating) $1,912 per drive-thru lane 820 Shopping Center $2.78 per sq ft Retail 841 Automobile Sales - Used/New $4.32 per sq ft 945 Convenience Store/Gas Station -GFA(4-5.5k) $8,921 per pump 110 Light Industry/High Technology $0.75 per sq ft 140 Manufacturing $0.85 per sq ft Industrial 150 Warehousing $0.21 per sq ft 151 Mini-Storage $19.37 per storage unit 710 General Office $1.66 per sq ft Office 720 Medical Office / Clinic $4.53 per sq ft 750 Office Park $1.50 per sq ft ITE Trip Generation manual, 11th Edition “sq ft” means square foot. “pump” means vehicle servicing position / gas pump. “room” means available hotel room. Pursuant to chapter 22.100 SVMC, transportation impact fees for uses not listed in the rate table shall be based on (1) the most similar land use category identified in the table, or (2) the base rate and the most similar land use category identified in ITE Trip Generation Manual, as documented by a trip generation and distribution letter in accordance with Section 3.2 of the Spokane Valley Street Standards. Resolution 25-XXX Fee Schedule for 2026 Page 20 of 22 MIRABEAU SUBAREA TRANSPORTATION IMPACT FEE SCHEDULE Pursuant to chapter 22.100 SVMC and the adopted Mirabeau and North Pines Road Subarea Transportation Impact Fee Rate Study, the following fees are the transportation impact fees applicable within the Mirabeau subarea identified in the Rate Study. Base Rate = $698 per PM Peak Trip Land Use Group ITE Code ITE Land Use Category Impact Fee Per Unit 210 Single Family & Duplex $657 per dwelling unit Residential 220 Multi-Family (Low-Rise) - Not Close to Rail per dwelling unit $356 Transit 310 Hotel (3 or More Levels) $412 per room Services 492 Health Club $2.41 per sq ft 912 Bank $9.54 per sq ft 520 Elementary School $1,243 per employee Institution 522 Middle School $1,355 per employee 525 High School $1,125 per employee 975 Drinking Establishment $4.52 per sq ft Restaurant 934 Fast Food Restaurant (with drive-thru) $10.38 per sq ft 938 Coffee Shop with Drive-Thru (no indoor seating) $1,159 per drive-thru lane 820 Shopping Center $1.69 per sq ft Retail 841 Automobile Sales - Used/New $2.62 per sq ft 945 Convenience Store/Gas Station -GFA(4-5.5k) $5,405 per pump 110 Light Industry/High Technology $0.45 per sq ft 140 Manufacturing $0.52 per sq ft Industrial 150 Warehousing $0.13 per sq ft 151 Mini-Storage $11.73 per storage unit 710 General Office $1.01 per sq ft Office 720 Medical Office / Clinic $2.75 per sq ft 750 Office Park $0.91 per sq ft ITE Trip Generation manual, 11th Edition “sq ft” means square foot. “pump” means vehicle servicing position / gas pump. “room” means available hotel room. Pursuant to chapter 22.100 SVMC, transportation impact fees for uses not listed in the rate table shall be based on (1) the most similar land use category identified in the table, or (2) the base rate and the most similar land use category identified in ITE Trip Generation Manual, as documented by a trip generation and distribution letter in accordance with Section 3.2 of the Spokane Valley Street Standards. Resolution 25-XXX Fee Schedule for 2026 Page 21 of 22 NORTH PINES ROAD SUBAREA TRANSPORTATION IMPACT FEE SCHEDULE Pursuant to chapter 22.100 SVMC and the adopted Mirabeau and North Pines Road Subarea Transportation Impact Fee Rate Study, the following fees are the transportation impact fees applicable within the North Pines Road subarea identified in the Rate Study. Base Rate = $2,195 per PM Peak Trip Land Use Group ITE Code ITE Land Use Category Impact Fee Per Unit 210 Single Family & Duplex $2,063 per dwelling unit Residential 220 Multi-Family (Low-Rise) - Not Close to Rail per dwelling unit $1,119 Transit 310 Hotel (3 or More Levels) $1,295 per room Services 492 Health Club $7.57 per sq ft 912 Bank $29.97 per sq ft 520 Elementary School $3,906 per employee Institution 522 Middle School $4,258 per employee 525 High School $3,533 per employee 975 Drinking Establishment $14.21 per sq ft Restaurant 934 Fast Food Restaurant (with drive-thru) $32.62 per sq ft 938 Coffee Shop with Drive-Thru (no indoor seating) $3,640 per drive-thru lane 820 Shopping Center $5.30 per sq ft Retail 841 Automobile Sales - Used/New $8.23 per sq ft 945 Convenience Store/Gas Station -GFA(4-5.5k) $16,983 per pump 110 Light Industry/High Technology $1.43 per sq ft 140 Manufacturing $1.62 per sq ft Industrial 150 Warehousing $0.40 per sq ft 151 Mini-Storage $36.87 per storage unit 710 General Office $3.16 per sq ft Office 720 Medical Office / Clinic $8.62 per sq ft 750 Office Park $2.85 per sq ft ITE Trip Generation manual, 11th Edition “sq ft” means square foot. “pump” means vehicle servicing position / gas pump. “room” means available hotel room. Pursuant to chapter 22.100 SVMC, transportation impact fees for uses not listed in the rate table shall be based on (1) the most similar land use category identified in the table, or (2) the base rate and the most similar land use category identified in ITE Trip Generation Manual, as documented by a trip generation and distribution letter in accordance with Section 3.2 of the Spokane Valley Street Standards. Resolution 25-XXX Fee Schedule for 2026 Page 22 of 22 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing informationadmin. reportpending legislationexecutive session AGENDA ITEM TITLE: Lodging Tax Advisory Committee (LTAC) - Recommendations GOVERNING LEGISLATION: State Law RCW 82.08 and 67.28; Spokane Valley Municipal Code 3.20 PREVIOUS COUNCIL ACTION TAKEN: In 2025 for the 2026 awards, the Council had several discussions pertaining to lodging tax including the allowable uses of the revenue, the Lodging Tax Advisory Committee’s role in the process, and the 2026 Council goals and priorities for the use of lodging tax revenues. Council gave consensus at the November 5, 2025 meeting for City staff to work with Innovia to prepare applications related to the proposed Innovia Ice Sports Facility for LTAC consideration, as was requested by the LTAC on October 29, 2025. On November 18, 2025, Council heard an administrative report on the initial round of funding recommendations by th the LTAC from the October 29 meeting. BACKGROUND: Pursuant to SVMC 3.20.010, the City has imposed and levied a total tax of 3.3% on the furnishing of lodging that occurs with Spokane Valley. The total tax is made of two portions, a 2% portion and a 1.3% portion, and each portion may be used for different purposes. The organizations to which the tax proceeds are distributed are ultimately determined by the City Council which receives a recommendation from the Lodging Tax Advisory Committee (LTAC). The LTAC is comprised of five members who are appointed by the City Council. The LTAC makes its recommendations in an open meeting after reviewing a combination of written application materials and hearing an oral presentation by each applicant. These presentations allow the LTAC the opportunity to ask questions and clarify information regarding the project or proposal. On October 29, 2025, the LTAC met to consider proposals and hear presentations from applicants seeking a portion of the $930,000 appropriated in the City’s 2026 budget for the 2% portion of lodging taxes in Fund #105. The LTAC recommendations for funding were made in two motions; the first motion unanimously passed to recommend transferring $447,000 from Fund #105 to Fund #104. This increased the 2026 ending fund balance in the capital expenditure Fund 104 to approximately $2M. The transfer also left Fund 105 with an available award amount of $483,000 for the 2026 requests. The second motion was to recommend grant funding allocations from the 2% tax totaling $483,000. Council heard an administrative report on these recommendations on November 18, 2025, and it’s important to note that those recommended awards are not affected by the second round of LTAC recommendations discussed in this RCA. th At the end of the October 29meeting the LTAC unanimously approved a motion to hold another special meeting this year to consider applications related to the Innovia Foundation Ice Sports Facility Proposal that has been discussed by Council on multiple occasions. Council reached 1 consensus at the November 5, 2025, Council meeting to approve staff working with Innovia to submit applications to the LTAC related to the proposed facility. The LTAC held a meeting on November 20, 2025, to hear presentations supporting the proposals submitted by the City and Innovia Foundation in response to the LTAC request for application, and to make any recommendations for the funding requests. City staff and Innovia presented an overview of the funding requests to the LTAC, after which the committee asked questions and discussed the merits of both applications, how the lodging tax would support the overall project, and the economic benefit and impact the facility would have on local tourism. The LTAC proposed two motions for recommendations for funding. The first motion was to recommend funding Innovia’s Ice Sports Facility request for operational support starting in 2027 for a five-year period through the end of 2031. The support would be up to $600,000 annually in 2027 and 2028, and up to $550,000 annually in 2029, 2030, and 2031. The recommendation is contingent and conditioned upon agreement that no lodging facilities be developed on the site over the course of the ground lease while lodging tax funds are provided to support operations, and also contingent and conditioned upon agreement for Innovia to provide a review in 2031 with the LTAC of further operational support needs of the facility and the tourism generation that occurred during the initial period of lodging tax funding. The motion passed unanimously. The second motion was to recommend funding the City’s request for capital infrastructure costs related to Innovia’s development of an ice sports facility on the City’s Sullivan property. The motion stated that $2M of lodging tax funding available in Fund #104 be used toward design and construction of the infrastructure improvements as identified in the City’s application. The recommendation is contingent and conditioned upon the City executing a ground lease or similar lease with Innovia for the construction of an ice sports facility in substantially the form as identified in Innovia’s lodging tax application, and that the conditions of the LTAC’s recommended operational support for Innovia are met. The second motion also passed unanimously. Tonight’s item is an administrative report on the LTAC recommendations for funding and to provide Council with the proposals for review. These recommended allocations for the ice sports facility will be combined with the earlier funding recommendations from the October 29, 2025, LTAC meeting and be brought forward for final Council determination on December 16, 2025, as a motion consideration. OPTIONS: The options for City Council action are to either (1) approve some, or all of the listed recipients and amounts recommended by the LTAC or (2) not approve any recipients and ask the LTAC to revise its recommendation for further City Council action. A third option, which is rarely used, allows City Council to conduct its own review of the materials submitted, including the minutes and recommended amounts by the LTAC, and come up with its own proposed distribution of the revenue for any of the applicants. If the distribution is different, the City must give the LTAC 45 days to review and provide comments on the proposed revised distribution before taking final action. RECOMMENDED ACTION OR MOTION: No action is required at this time. This topic will come back before the City Council on December 16, 2025, as a motion consideration. BUDGET/FINANCIAL IMPACTS: The 2026 Budget includes total revenues of $1,500,000 in lodging taxes, including $900,000 from Fund #105 from the 2% tax and $590,000 in Fund #104 from the 1.3% tax. Total expenditures are budgeted at $960,000 in Fund #105, including $30,000 to offset advertising at CenterPlace and up to $930,000 to be allocated in the 2026 funding year. The fund balance at the conclusion of 2026 is expected to be about $233,000 in Fund #105, which should be adequate to cover cash flow needs. After including the LTAC recommended transfer from Fund #105 to Fund #104, the estimated fund balance of Fund #104 at the end of 2026 will be just over $2M. There are currently no budgeted 2026 expenditures in Fund #104; however, if 2 the LTAC recommendation to fund the City’s capital application supporting the Innovia Ice Sports Facility is awarded by Council, expenditures will be added in a future 2026 budget amendment. The City anticipates future revenues in Fund #105 to be sufficient to provide for the LTAC recommended multi-year lodging tax agreement to partially fund the operational costs for the proposed Innovia Ice Sports Facility from 2027 through 2031. Expenditures would be added to the annual budget each year during the budget development process. STAFF CONTACT: Sarah Farr, Accounting and Finance Program Manager ATTACHMENTS: Chart of LTAC recommendations from October 29, 2025 LTAC meeting Minutes of November 20, 2025, LTAC meeting Lodging Tax Grant applications related to the Ice Sports Facility for to the November 20, 2025, LTAC meeting 3 MINUTES LODGING TAX ADVISORY COMMITTEE MEETING SPECIAL MEETING November 20, 2025 8:00 a.m. Spokane Valley City Hall 10210 E Sprague Ave. _____________________________________________________________________________________ Attendance: Lodging Tax Advisory Committee Members: Staff: Chair: Councilmember Rod Higgins John Hohman, City Manager Rustin Hall, Spokane Sports Chelsie Walls, Finance Director Grant Guinn, Tru by Hilton Erik Lamb, Deputy City Manager Amanda Hoffert, Oxford Suites Gloria Mantz, City Services Administrator Kary Gibbs, Spokane County Fair & Expo Center Sarah Farr, Accting & Finance Program Manager Robert Blegen, Public Works Director Mike Basinger, Community & Econ. Dev. Director Kelly Konkright, City Attorney Sarah Mattox, Accountant Jonny Solberg, IT Specialist Marci Patterson, City Clerk ------------------------------------------------------------------------------------------------------------------------------ Chair Councilmember Higgins called the meeting to order at 8:00 a.m. and welcomed everyone. Clerk Patterson called roll; all committee members were present. Opening Comments: Accounting and Finance Program Manager Ms. Farr gave an overview of the request for the Special Meeting, including a brief review of the Lodging Tax committee process, and provided instruction on the presentations that were to follow. Public Comment Opportunity: Chair Higgins explained that this is an opportunity for public comment and that comments will be limited to three minutes each. Chair Higgins opened the floor for public comments. No public comments were offered. 1. Innovia Foundation – Spokane Valley Ice Sports Facility – Shelly O’Quinn The applicant seeks $600,000 for the operational support of the dual-sheet ice arena at the city owned Sullivan Park. 2. City of Spokane Valley – Infrastructure Improvement for Future Ice Sports Facility - John Hohman The applicant seeks $2,000,000 from the Lodging Tax Capital fund to offset the infrastructure costs requested by Innovia which are estimated to cost $3.03M for the dual-sheet ice arena at Sullivan Park. Mr. Hohman gave a history on the LTAC funding and how the opportunity of the venues came about. He noted that the city previously had surveys completed and did research on the type of venues that were lacking in our area. Mr. Hohman went into detail on the needs of the city and what the overall project would entail. He went over the various components of the infrastructure improvements at the park. Ms. O'Quinn provided details on the facility and that the drive would be for tournaments and a give back to the youth in the community. She noted that the benefactor for the project wanted to see a facility that the whole community could benefit from. The committee reviewed the requests and Mr. Hall noted the addition of a line item for replacement items and Ms. O’Quinn stated that it was correct and that they knew from the beginning that it would need to be built in right away. The committee also spoke about the budget and the five-year window of operations at the facility and hopefully running in the black at that time. Ms. O’Quinn stated that she was hopeful and that this is just a budget and will have a better look once the facility is operational. The committee reviewed the potential transfer of the property and noted that it is not a planned LTAC Minutes November 20, 2025 – Special Meeting Page 1 of 3 transaction at this time and Ms. O’Quinn confirmed that it will be written in the agreement as an option but is not planned in stone. It will be written so that it can be maintained for long after it is built and occupied. Mr. Hohman provided information on why the city would want it to be in the community and provide the community benefit and how that can be achieved long term. Committee member Guinn asked for an explanation on the request for $600,000 and where that amount came from. Ms. O’Quinn gave information on the study that was done and noted that it will take time to build the retail spaces and those ground leases for revenue for the operational stability for the ice facility. Mr. Hohman noted that the donor wants to make sure that there is more public access for low cost or no cost and that will come as a revenue deduction for the free sports that would be offered. Committee member Guinn spoke about the retail site and the potential desire to put a hotel on the site and asked what the retail component may look like. Ms. O’Quinn noted they talked about the adjacent project and the hotel and restaurants came up as revenue options. She also noted that they are not breaking ground on any of that now and that the ice rink facility comes first. She explained that the key is that we do need to develop retail space and get those ground leases and it is important that they are complimentary to the facility and that they kick off revenue to support the ice sports facility. The hotel would be a potential option, but if we can find something else in that five years that could be a generation of revenue, we could do that as well. The committee discussed the overall land and space for the ice sports facility and the potential commercial development site as well. Mr. Hohman noted that they would like to work with a retail recruiter to assist with the variety of options that could go into the space. Ms. O’Quinn spoke about who would manage the space and that Innovia would hire someone to take that over as another LLC, a non-profit organization, with no crossover with funds but still under Innovia. Mr. Guinn noted that the hotel community is excited for the ice sheets; just not excited for another hotel to be part of the site. Ms. O’Quinn stated that she would highly recommend supporting the ice facility with LTAC dollars and help come up with the retail space options for revenue generation. She also stated that there are groups that are already wanting to be part of the ice sports facility and will help will drive tourism to the valley. Mr. Guinn agreed that we want this facility to bring heads on beds to the hoteliers and let our local community get use of the facility as well. Ms. O’Quinn provided examples of clubs that have already shown an interest in the ice sheets and that would generate tourism in the community and continue to keep our youth involved. Chair Higgins stated that they have thoroughly discussed the presentation and would ask for motions on the requests. It was moved by Mr. Guinn, seconded that lodging tax fund from Fund #105 be used to support the ice sports facility operation starting in 2027 for a five-year period through the end of 2031, with support of up to $600,000 annually in 2027 and 2027, and up to $550,000 annually in 2029, 2030 and 2031. This recommendation is contingent and conditioned upon Innovia’s agreement that no lodging facilities will be developed by it or a related developer in the full 11-acre site through the term of its ground lease with the city so long as lodging tax funds are being provided to support operations. The recommendation is also contingent upon agreement for Innovia to provide a review in 2031 with the LTAC of the operational support needs of the ice sports facility and the tourism generation that has occurred during the initial period of lodging tax funding. Chair Higgins invited public comment. Mike Dolan, Spokane Valley provided comment. Vote by acclamation on the motion: in favor: Unanimous. Opposed: None. Motion carried. It was moved by Mr. Guinn, seconded that the LTAC recommend funding the City’s lodging tax request for capital infrastructure related to Innovia’s development of an ice sports facility on the City’s Sullivan property as follows: The $2M of lodging tax funds available in Fund #104 be used for design and construction of the infrastructure improvements at the City’s Sullivan property as identified in the City’s lodging tax application. This recommendation is contingent and conditioned upon the City executing a ground lease or similar lease with Innovia for the construction of an ice sports facility in substantially the form as identified in Innovia’s lodging tax application, and that the conditions of the LTAC’s recommended operational support for Innovia are met. Chair Higgins invited public comment; no comments were offered. Vote by acclamation on the motion: in favor: Unanimous. Opposed: None. Motion carried. LTAC Minutes November 20, 2025 – Special Meeting Page 2 of 3 It was moved by Mr. Guinn, seconded and unanimously agreed to adjourn. The meeting adjourned at 8:43a.m. Respectfully submitted, Marci Patterson, Spokane Valley City Clerk LTAC Minutes November 20, 2025 – Special Meeting Page 3 of 3 --------- 50,00027,189 260,811145,000 483,000 930,000447,000 483,000 (447,000) 1,618,211 2,065,211 2,065,211 LTACLTAC Recommendation Recommendation - 75,00011,00011,000 50,00080,00038,50037,000 260,811145,000 708,311 RequestedRequested RemainingRemaining Amount in 2026 BudgetAmount in 2026 Budget Transfer from Fund 105 Less Transfer to Fund 104 Total Total 2% Tax Amt Avail to Award 2026 1.3% Tax Amt Avail to Award 2026 Fund # 105Fund # 104 Requests for Lodging Tax Funds - 2% Tax Portion (Fund 105)City of Spokane Valley - The Course Operations & MaintenanceSpokane Valley HUB - HUB Events & Tourism ActivitiesWashington State Quilters, Spokane Chapter - 2026 Quilt ShowSpokane County Fair & Expo Center - 2026 Fair Marketing & SafetySpokane Valley Heritage Museum - 2026 Marketing of Exhibits, Programs & EventsSpokane Conservation District (SCD) - Promoting Scale House & Seasonal EventsInland Northwest Wildlife Council - Big Horn Outdoor Adventure Show Mktg & Tourism G Cody Productions, Inc - Spokane Motorcycle Show & SaleCNC Productions, LLC - Inland Northwest RV Show & Sale Requests for Lodging Tax Funds - 1.3% Tax Portion (Fund 104)LTAC requested application to be brought forward at next meeting on Nov 20th CITY OF SPOKANE VALLEY, WA 2026 Lodging Tax AwardsApplication Ranking LTAC Application –City of Spokane Valley BUSINESS STATEMENT Project Title: Infrastructure Improvement for Future Ice SportsFacility Applicant: City of Spokane Valley Address: City Hall, 10210 E. Sprague Ave., Spokane Valley, WA 99206 Applicant: Public/Municipal Agency Contact: Gloria Mantz, City Services Administrator, City of Spokane Valley Phone: 509-720-5014 E-mail: gmantz@spokanevalleywa.gov Overview of Organizations: The City of Spokane Valley was incorporated on March 31, 2003. The City is a non-charter code city and operates under a council-manager plan of government. Under this form of government, legislative authority is concentrated in the elected City Council, which hires a professional administrator (City Manager) to implement its policies. Serving a population of more than 110,000 residents, the City provides multiple services and programs focused on public safety, street maintenance, transportation infrastructure, building permits and land- use, economic development, tourism, and parks and recreation. Mission Statements: City of Spokane Valley – The City is committed to building a community where individuals provides the foundation for all services provided by the City, and the establishment of economic policies and programs that are business-friendly and support job creation. Primary Function and Purpose of Organizations: City of Spokane Valley –the City incorporated March 31, 2003, and employs about 118full- time employees. The City provides multiple services and programs to more than 49,000 households. LTAC Application –City of Spokane Valley 2.PROJECT SUMMARY On August 19, 2025 and September 23, 2025, Innovia Foundation (Innovia) presented a proposalto the City Councilfor developing and constructing an ice arena to provide a venue for youth hockey, skating and other ice sports activities. The proposal is in included in Section 10. The proposed arena location is at City owned propertyadjacent to Sullivan Park (the “Sullivan Property”). The proposed 65,000 square foot ice arena would include two NHL size ice sheets, spectator seating for 500-700, conditioned viewing areas, locker rooms, player support spaces and concessions. Innovia estimates the arena value at approximately $44M. The facility will serve as a multipurpose hub for sport, recreation, and tourism, including: • Year-round youth and adult hockey programs, leagues, and clinics. -to-skate programs. • School partnerships, after-school activities, and community events. • Dedicated practice venue for the WHL Spokane Chiefs. primarily by private capital and philanthropic investment. The facility will be owned and operated by Innovia or another entity created by Innovia. However, the City was requested to participate paying for certain infrastructure improvements including property access, intersection improvements and sewer infrastructure. The cost to design and construct these improvements is estimated at $3.03M. The City is also in the process of installing a waterline that would serve the Sullivan property and Sullivan Park. The City’s cost share for the waterline project is $1.05M. Also, Innovia requested a ground lease for 99 years with favorable terms. On September 30, 2025, council authorized the City Manager to negotiate a ground lease with Innovia and the ground lease negotiations are ongoing. Ground lease terms are subject to council approval. as one of six tourism project opportunities and third recommended strategy in Spokane Valley. The strategy noted that the project was not ranked higher due to high up-front development costs. In 2025, The Sports Facility Advisory completed a facility assessment proforma for the City to determine potential operational costs, revenues, and economic impact of a two-sheet ice rink. The proforma (included in Section 10)estimates the facility will generate approximately 9,600 new room nights and a total of approximately $6.9M in direct The City is seeking $2.0M from the Lodging Tax Capital fund to infrastructure costs requested by Innovia which are estimated to cost $3.03M. If funded and approved by City Council, the City anticipates advertising the infrastructure project in early 2026 for construction in the Spring of 2026. Innovia’ proposes to break ground in Spring of 2026 and complete the construction of the ice arena in the Spring of 2027. LTAC Application –City of Spokane Valley 3.DETAILED PROJECT BUDGET The City’s Engineering Division developed the following cost estimatefor the infrastructure project. A detailed cost estimate has beenincluded in Section 10of thisapplication. Infrastructure CostEstimate Ice Skating Venue Main Access $1,396,187 Ice Skating Venue Second Access $356,907 Sewer Infrastructure $1,250,000 Total Infrastructure Costs $3,003,093 The City Council $1M to partially fund the required infrastructurefrom the City’s Capital Reserve Fund. Council reached consensus to allocate these funds toward this project on November 5, 2026. In addition, the City is in the process of installing a waterline that will serve the Sullivan Property and Sullivan Park. The City’s cost share for the waterline project is $1.05M. The City received a $126,100 grant from the Department of Commerce for the waterline installation. The City also funded $844,000 for the acquisition of the Sullivan property where the ice arena is proposed to be located. The purchase of the property began in 2019 and was completed in 2025. This is a one-time capital request and the City does not anticipate the need to apply for additional grants to fund the infrastructure needed. LTAC Application –City of Spokane Valley 4. SCOPE OF WORK The capital funding request will fund the installation of infrastructure and some utilities to accommodate the development ofthe proposedice arena at 2100 N Sullivan (Sullivan Property). Innovia has proposed developing the arenaif the City funds and constructs the required infrastructure and provides a ground lease with favorable terms to locate the ice arena facility. The City’s projectwill construct two access roads connecting Sullivan Road to the proposed facility. The two access roads will provide proper circulation,emergency access and pedestrian facilities. The project will also improve the existing signal by accommodating the fourth leg of the intersection. Due to the property’s topography preventing gravity sewer, the City needs to install a sewer pump station. The City will also pay for the Spokane County sewer hookup fees as part of the infrastructure costs. The City’s Engineering Division will design and administer the installation of the infrastructure. The proposed project timeline is: Early 2026- Advertise the project for construction bids Spring 2026 –Construction is anticipated to begin Summer 2026 – Anticipated completion date As proposed by Innovia, the 65,000 square foot ice arena would include two NHL size ice sheets, spectator seating for 500-700, conditioned viewing areas, locker rooms, player support spaces and concessions. A proforma evaluation, conducted by the Sports Facilities Advisory in 2025, estimates the ice arena will generate approximately 9,600 new room nights and a total of approximately $6.9M in direct economic impact at maturity The ice arenawill be promoted to attract regional and national tournaments for ice hockey, ice skating activities and other ice sports. These events can be hosted throughout the year. There are only six tournament and event multi sheet facilities in the region, the closest being Eagles Ice Area located in Spokane. The re-minutes from Spokane Valley. Single sheet facilities can host tournaments and events. However, multi- sheet facilities can accommodate a higherquantity of events and larger team volumes in a out-of-market visitation. PARTNERSHIP & COLLABORATION TO PROMOTE TOURISM The City -year Destination Marketing Strategic Plan that was approved by both the TPA Commission and City Council. In 2026M annually in revenue and those funds must be spent on tourism marketing. In addition to collaborating with Spokane Sports to promote sports tourism and marketing, the City is utilizing TPA funds to support a continued contract for general destination marketing services with 116 & West Advertising. This contract addresses the development and implementation of the City’s tourism brand, tourism website, paid marketing campaigns to promote tourism assets and local events, photography and video creation, and tourism reporting and analytics. The City will work with 116 & West to promote and position the ice arena. The facility will be owned and operated by Innovia or another entity created by Innovia. The organization has indicated that they will be working with local youth hockey leagues, Spokane Sports, and local and regional professional teams to promote the use of the facility and attract events and tournaments. Annually, Spokane Sports organization coordinates 50-70+ events at facilities such as The Podium, Spokane Convention Center, Spokane Arena, Dwight Merkel Sports Complex, Plante’s Ferry Sports Complex and The Hub. These events draw participants and their families from across the globe. Spokane Sports has also to host over a period Spokane Valley cross-country course. For 2025, the course hosted two major events in November. At least one Spokane Valley hotel operator stated his hotel was full when these events took place. Spokane Sports has an extensive network of contacts locally, regionally, nationally and internationally, and is positioned to bid on and secure events for the venue. City of Spokane Valley Lodging Tax Grant 202 - Impact on Tourism Item 5 When requesting funds, applying organizations must provide an estimate of the following and a method for how those estimates were determined. Applicant: DjuzpgTqplbofWbmmfz Overall Attendance, Predicted: Enter the total number of people predicted to attend the activity. When requesting funds, organizations should provide an estimate of the predicted attendance and a method for determining the actual attendance. 86,624 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ Ʒƚ ķĻƷĻƩƒźƓĻ The Sports Facilities Advisory (SFA) Proforma/Feasibility study estimates sports participation annually (at 5) using a blend of national and regional sports participation rates as reported by the National Sporting Goods Association (NSGA) and the Sports and Fitness Industry Association (SFIA). The projections in this report considered active sports participants who play their respective sport in an organized format a specific number of times per year, as well as casual participants. Attendance, 50+ Miles, Predicted: Enter the number of people predicted to travel a distance of over 50 miles to attend the activity. Attendance, Out of State/Out of Country, Predicted: Enter the number of people predicted to travel from out of the state or country to attend the activity and a method for determining the actual attendance. 59,925 18,000 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ SFA's feasibility study grouped core participation rates and potential participants in the region by asset type and drive time (Ice Skating & Ice Hockey). A new ice-based venue could serve approximately 3.41 percent of the regional population, totaling almost 20K skaters and hockey players in the local market and almost 87K core participants in the region within 240-minute drive time radius. ~27,K participants within 60 minutes. 30% of the regional participants are assumed to be out of state. Attendance, Paid for Overnight Lodging, Predicted: Enter the number of people predicted to pay for overnight lodging while attending the activity. Attendance, Did Not Pay for Overnight Lodging, Predicted: Enter the number of people predicted to attend the activity without paying for overnight lodging. 38,219 21,706 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ The study estimates the facility to generate ~ 38,219 “new non-local” days in market for year 5 after it reaches maturity. Overnight visitors are defined as those coming to the area from more than 90 minutes away who stay overnight and are expected to spend an average $180.81/person in year five. ~ 41,000 pd hotel nights in the first 5 years. ~ $29 million in the 1st 5 years. Paid Lodging Nights, Predicted: Enter the number of predicted lodging nights associated with this activity. A lodging night is one or more persons occupying a room for a single night. When requesting funds, organizations should provide an estimate of figure and a method for determining it. 9,615 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ Reported estimate for room nights and total of non-local days in market of 38,219 are based on the SFA Proforma for year 5 when facility is expected to reach maturity. This study also estimate that a total of 42,300 room nights for years 1-5. *Joint Legislative Audit andReview Committee **Methods in determining actual orestimatednumberof visitors and/or paidroom nights: DirectCount:Actual count of visitorsusing methods such as paid admissions or registrations, counts at entrypoints, vehicle counts or number of chairs filled. A direct count may also include clicker information collected directly from businesses, such as hotels, restaurants or tour guides, likely to be affected by an event. IndirectCount:Estimate based on information related to the number of visitors such as raffle sold, redeemed discount certificates, brochures handed out, police requirements for crowd control or tickets visualestimates. Representative Survey:Informationcollected directly fromindividualvisitors/participants. A representative survey is a highly structured data collection tool, based on a defined randomsample participants,andthe results can be reliably projected to the entire populationattending an event and of includesmargin of error and confidence level. InformalSurvey:Information collected directly from individual visitors or participantsina non- random manner that is not representative ofallvisitorsorparticipants. Informal surveyresults be projected to the entire visitor population and provide a limitedindicator of attendancebecause cannot all participants had an equal chanceofbeingincluded in the survey. not Structured Estimate:Estimate produced by computing known information related to the event or location. For example, one jurisdiction estimated attendance by dividing the square footage of the eventareabytheinternationalbuildingcode allowance for persons (3 square feet). Other: (please describe) LTAC Application –City of Spokane Valley 6. GOALS & METRICS After the infrastructure is in place and the ice arena is constructed, Innovia intends to establish an entity to manage the operations of the facility. It is anticipated that Innovia will work with Spokane Sports to recruit and program hockey and ice skating events and tournaments. Spokane Sportshas a long and successful history of managing events in a variety of sport venues throughout the Spokane Region. Innovia requirements. Data may be assembled from number of events, athlete registrations, paid ticket sales, credit card receipts, attendee surveys, paid digital campaign analytics, lodging surveys and other strategies. MINUTES City of Spokane Valley City Council Meeting Special Meeting Wednesday, November 5, 2025 Mayor Haley called the meeting to order at 5:00 p.m. The meeting was held in person in Council Chambers, and also remotely via Zoom meeting. ___________________ Attendance: Councilmembers Staff Pam Haley, Mayor John Hohman, City Manager Tim Hattenburg, Deputy Mayor Erik Lamb, Deputy City Manager Rod Higgins, Councilmember Gloria Mantz, City Services Administrator Laura Padden, Councilmember Kelly Konkright, City Attorney Jessica Yaeger, Councilmember Robert Blegen, Public Works Director Al Merkel, Councilmember John Bottelli, Parks & Rec Director Dave Ellis, Police Chief Chelsie Walls, Finance Director Tony Beattie, Senior Deputy City Attorney Absent: John Whitehead, HR Director Ben Wick, Councilmember Jill Smith, Communications Manager Virgina Clough, Legislative Policy Coordinator Lesli Brassfield, Tourism & Marketing Manager Chad Knodel, IT Manager Marci Patterson, City Clerk Councilmembers Wick and Merkel were not present prior to moving into Executive Session. EXECUTIVE SESSION Review of a Public Employee \[RCW 42.30.110(1)(g)\]. It was moved by Deputy Mayor Hattenburg, seconded and unanimously approved to adjourn into executive session for approximately one hour to discuss the review of a public employee, and that no action will be taken upon return to open session. Council adjourned into executive session at 5:02 p.m. Councilmember Merkel arrived at 5:54 p.m. and did not take part in the executive session. Council reconvened from Executive Session at 6:00 p.m. INVOCATION: PLEDGE OF ALLEGIANCE: Council, staff and the audience stood for the Pledge of Allegiance. ROLL CALL: City Clerk Patterson called roll; all Councilmembers were present except Councilmember Wick. It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to excuse Councilmember Wick. APPROVAL OF AGENDA It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to approve the agenda. SPECIAL GUESTS/PRESENTATIONS: PROCLAMATIONS: GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she invited public comments. Ben Lund, Spokane Valley provided comments. Council Meeting Minutes, Special Meeting: 11-05-2025 Page 1 of 4 Approved by Council: ACTION ITEMS: 1. Ordinance 25-016: First Read Property Tax Ordinance – Chelsie Walls After City Clerk Patterson read the Ordinance title, it was moved by Deputy Mayor Hattenburg, seconded to advance Ordinance No. 25-016 related to levying property taxes for 2026 to a second reading. Ms. Walls provided details on the ordinance and noted that it must be submitted to Spokane County by the end of November to be effective. She noted that the current property tax amount does not include the 1% increase th that is available to be taken. She will return on November 18 with the second reading of the ordinance. Vote by acclamation: in favor: Unanimous. Opposed: None. Motion carried. 2. Motion Consideration: 2026 TPA Budget Proposal – Lesli Brassfield It was moved by Deputy Mayor Hattenburg and seconded to authorize the City Manager or his designee to utilize 2026 TPA revenue to execute 1) a contract up to $30,000 to purchase geo-location and visitor spending technology services 2a) a contract amendment up to $700,000 with Spokane Sports for 2026 sports recruitment and marketing services and 2b) a contract amendment up to $875,000 with 116 & West for 2026 destination marketing services. Ms. Lesli Brassfield, Tourism and Marketing Manager, provided brief details on the TPA budget proposal and noted that there had not been any changes since the previous meeting where she detailed each of the items presented this evening. Councilmember Merkel requested division of the motion. Mayor Haley agreed with the request. Mayor Haley invited public comments. Ben Lund, Spokane Valley provided comments. Council noted that this was money from the hoteliers and this was their recommendation, and it should be up to them to determine how those tourism dollars are spent. Vote by acclamation on items (1) and (2b): in favor: Unanimous. Opposed: None. Motion carried. Vote by acclamation on item (2a): in favor: Mayor Haley, Deputy Mayor Hattenburg, Councilmembers Padden, Higgins and Yaeger. Opposed: Councilmember Merkel. Motion carried. NON-ACTION ITEMS: 3. Admin Report: Private Development Report – Jenny Nickerson Ms. Nickerson presented a PowerPoint presentation on the current building construction and development 2025 season recap. She noted the new businesses that have opened, noted those that are currently under construction, and upcoming residential developments to watch for. She also detailed the commercial projects to watch for in the upcoming months. The top 5 completed projects by valuation; Swire Spokane Expansion, UPS conveyor system/TI, Dave & Buster’s, Mirabeau Transit Center, and Scale House Market at the Quarry. Council discussed newly vacated locations and some of the locations around the area that may have good potential for occupancy. 4. Admin Report: Legal Newspaper Discussion – Kelly Konkright, Marci Patterson Mr. Konkright and Ms. Patterson provided details on the current newspaper of record, The Valley Hearld as well as information on other newspapers that serve our area and may be an option to become the legal paper of record that included the Spokesman Review or the Exchange. Mr. Konkright gave background details on the requirements for a legal newspaper of record and how long the city had been using the Valley Herald. Ms. Patterson gave information on the publication rates, dates of publication, how often the newspapers are published and the number of readers per paper. She also gave details on the fees associated with the papers and the option for contracts on each paper. Mr. Konkright noted that staff has done extensive research for each option and is suggesting council transition to the Spokesman Review for the legal paper of record as they have a much greater readership and can publish a notice seven days a week as opposed to once a week with the current paper of record. The ability to publish more often will allow staff to transact business with customers at a much faster rate and not have to extend deadlines out to meet publication deadlines. Council discussed the cost difference and how many notices are published and if it were better to stay with a paper that is part of the Valley. Mr. Hohman pointed out that the Herald is no longer in the Valley and that they are a subsidiary of the Cheney Free Press and are located in Cheney. Councilmember Merkel questioned why previous council chose to stay with the Herald. Councilmember Yaeger poised a point of order and stated that this discussion is not about what previous councils have done, but what we are doing now. Mayor Haley agreed that we are not going speculate on what was done previously. Councilmember Merkel appealed Council Meeting Minutes, Special Meeting: 11-05-2025 Page 2 of 4 Approved by Council: the ruling and without a second, the appeal died. Council provided consensus for staff to return with a Resolution that lists the Spokesman Review as the legal paper of record for 2026. 5. Admin Report: LTAC Application request – John Hohman Mr. Hohman provided details on the request for an LTAC application for funding from the Fund 104 for $2 Million for the infrastructure to be put in at Sullivan Park in preparation of a potential ice sports facility. Mr. Hohman stated that this request for an application came directly from the LTAC members and that they would like to hold a special LTAC meeting to consider an application from the city for the funds. Mr. Hohman noted that according to the Five Year Operating Pro Forma: Ice Model prepared by The Sports Facilities Advisory, the ice sports facility is expected to have expenses exceeding revenues by about $445,000 in the first year of operations. While the revenues come close to covering all expenses by year five, the Pro Forma showed it would continue at a very small loss after the first five years of operations. In order to cover the additional expenses, Innovia proposed the hotel and commercial sites in its original proposal. Under the information provided by the Lodging Tax Committee members representing area hoteliers, as previously mentioned they are interested in considering an application to cover the excess operating expenses. This would simplify the ground lease with Innovia and eliminate the need for additional commercial development as part of the ice sports facility development. Note that operating expenses would not need to be covered until the facility is open which is anticipated in 2027, but that Innovia would need clarity on whether lodging tax funding is available and dedicated prior to entering into any ground lease and beginning construction of the ice sports facility. Councilmember Higgins, who is also the LTAC Chair, stated that Mr. Hohman did an excellent job of summarizing the intent of LTAC and that they have been looking for something for heads in beds and currently the two projects seem to have the ability to do just that. The Course had its first event, and the hotels were full, and the ice sports facility has the potential to do the same. Councilmember Padden asked if this is what LTAC had done with the HUB in the past to support them. Mr. Hohman noted that it is exactly what they had done for quite some time and now they have the opportunity to do that with other sporting facilities. Council discussed the operational costs for the ice sports facility and Councilmember Yaeger noted that this is an opportunity to invest in their own futures as hoteliers and thanked the LTAC for the ideas and moving this forward. Mr. Hohman stated that this is a proposal brought to us by the LTAC and this is at their request to move this project forward as quickly as possible and there may be added complexity, but that has all been taken into consideration for the project as a whole. Council provided consensus to authorize staff to prepare and submit applications for lodging tax funds for $2 million of infrastructure costs related to the Innovia Foundation Ice Sports Facility Proposal from the Hotel/Motel Tourism Facilities Fund #104 and to authorize staff to work with Innovia for an application to be submitted for lodging tax funds to reimburse operating losses once the facility is operational from the 2% portion of the lodging tax in the Hotel/Motel Tax Fund #105. 6. Admin Report: Fund 312 Discussion – Chelsie Walls Ms. Walls and Mr. Hohman presented a PowerPoint presentation on the capital reserve fund #312 - potential and pending projects that included details on the minimum fund balance policy, information on what happens if fund balance exceeds the 50% minimum, the amount for the 2025 transfer of the 2023 excess fund balance of $5,147,000, the allocation discussion noting some of the potential allocation concepts that have been discussed previously or will be discussed by council for projects moving forward. The allocations were listed as: Pavement Preservation Fund #311 $1,042,421; Local Access Street Program Fund #101 $1,750,000; Sullivan Rd Interchange at Trent; Local Match $672,787; Planning for Barker/I-90 Interchange $400,000; Plante's Ferry Park Improvements $500,000; Balfour Park Sport Courts & Audio System Improvements $300,000 + $250k ask from state; Public Safety Campus $1,100,000; Sullivan Rd Property Development $1,100,000; Sullivan Park Improvements $500,000; Reserve for needs at The Course $500,000; Total $7,865,208. Council thanked staff for bringing this forward and that this is responsible management of money. Mr. Hohman stated that projects like this and using one time money responsibly is how to grow our economy in our community. Council provided consensus to move forward with the amounts as allocated in the worksheet. INFORMATION ONLY: (will not be reported or discussed) Council Meeting Minutes, Special Meeting: 11-05-2025 Page 3 of 4 Approved by Council: GENERAL PUBLIC COMMENT OPPORTUNITY: Mayor Haley stated that the general public comment rules still applyand called for public comments. Mike Padden, Spokane Valley provided comments. COUNCIL COMMENTS Councilmember Yaeger spoke about donating to local food banks as the government shut down has placed a large weight on local food banks to provide to the community. She also thanked the voters who voted as it was a low turnout this election. Councilmember Padden commented on the experience on The Course and that it was so exciting to see it all come together and that everyone was so happy and the excitement was overwhelming. She also noted that the athletes liked the course as well and thanked everyone for the hard work to get it ready for races this fall. It was such a positive experience, and she congratulated Spokane Sports on a successful first race and putting heads in beds and that it filled our hotels. Councilmember Higgins stated he had nothing to report. Councilmember Merkel stated that he wanted to continue from what Councilmember Yaeger spoke about with the food banks. He spoke about the SNAP benefits and that it’s awful not having them available to those that need them and that government doesn't work the same way as it should. The state needs to make better decisions and do better for people. He also agreed with the comments from Mr. Padden and that we should work with the Herald and continue using their services. Deputy Mayor Hattenburg thanked the staff for all the hard work for the projects in our community and is proud to see what has been done so far. MAYOR’S COMMENTS Mayor Haley echoed comments from Deputy Mayor Hattenburg and said that she is sad about the negativity being spread, but that we need to continue to look at some of the positive things in the Valley and again thanked our staff. CITY MANAGER COMMENTS City Manager Hohman spoke about the open house being held on November 13th from 5:00 – 6:00 p.m. for the Comprehensive Plan Update and the public is welcome to come and speak with staff about the plan. He also noted that he is working with staff and will provide an update at the council level soon. Mr. Hohman is also working with our state lobbyist and on November 17th at 4:00 p.m. we will have our annual discussion stnd with legislators at city hall. He asked council to note the Olympia trip coming up on January 21and 22in their calendars and in the past we have only gone for a single day, but it is just not enough time to meet with all the legislators, so we will plan for two days for this trip. He closed with a reminder that there is no meeting th next Tuesday the 11 as that is Veteran’s Day. It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to adjourn at 7:39p.m. ATTEST: ______________________________ Pam Haley, Mayor ___________________________ Marci Patterson, City Clerk Council Meeting Minutes, Special Meeting: 11-05-2025 Page 4 of 4 Approved by Council: ! ! DJUZ!PG!TQPLBOF!WBMMFZ!JDF!DPNQMFY GFBTJCJMJUZ!SFQPSU QSFQBSFEGPS;DJUZ!PG!TQPLBOF!WBMMFZ-XBTIJOHUPO SFQPSUEFMJWFSZEBUF;TFQUFNCFS3136 GPS!NPSF!JOGPSNBUJPO!WJTJU UIJT!QSPKFDU!JT!SFQSFTFOUFE!CZ XXX/TQPSUTGBDJMJUJFT/DPN UBCMF!PG!DPOUFOUT FYFDVUJWF!TVNNBSZ EFGJOJUJPOTPGTVDDFTT FYFDVUJWF!TVNNBSZ SFDPNNFOEFE!GBDJMJUZ!QSPHSBN! 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QSPQFSUZ TFQUFNCFS!28-!3136 ubcmf!pg! dpoufout Dpwfs!Mfuufs!4 Qspkfdu!Jogpsnbujpo!5 Bcpvu!22 Mfuufst!pg!Tvqqpsu!23 Qspkfdu!Tiffut!32 Qspkfdu!Ujnfmjof!35 Dpodfquvbm!Eftjho!Esbxjoht!36 Dpodfquvbm!Sfoefsjoht!3: JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 John HohmanSeptember 17, 2025 City Manager City of Spokane Valley 10210 E Sprague Avenue Spokane Valley, WA 99206 RE: Response to City Request for Information – Proposed Ice and Associated Facilities at Sullivan Property Dear Mr. Hohman, On behalf of a generous donor and longtime community member, Innovia Foundation extends our sincere appreciation to the City of Spokane Valley for the opportunity to collaborate on the proposed indoor ice-skating facility at the Sullivan property. We are grateful for the City’s request for information, dated August 25, 2025, and are pleased to submit the enclosed comprehensive proposal for your review and consideration by the City Council. This project represents far more than the construction of an arena. It is an investment in Spokane Valley’s vitality — expanding recreation, strengthening tourism, and driving long- term economic opportunity. The proposed facility will broaden access to ice sports while civic lives. We respectfully submit this proposal in a spirit of partnership, with the shared goal of creating a world-class civic asset that will serve Spokane Valley residents for generations. We look forward to working closely with you, the City Council, and City st advances. Respectfully, Shelly O’Quinn Innovia Foundation JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 qspkfdu!jogpsnbujpo 1. Introduction enhances Spokane Valley’s recreational, hospitality, and economic landscape. This initiative is more than the construction of an ice arena — it is an investment in community vitality, regional tourism, and sustainable economic growth. The vision for the Spokane Valley Ice Facility is to provide low- or no-cost opportunities for children and youth to participate in ice sports while building essential life and leadership skills. At ctural barriers that have historically limited access for economically challenged families. By providing equipment, mentorship, and inclusive resilience — qualities that will serve them throughout life. Meeting this vision addresses an urgent regional need. Current ice facilities are overscheduled, constrained by lack of consistent ice time. A modern, two-sheet facility will directly address this shortage, ensuring Spokane Valley residents and youth organizations have access to safe, high- quality, and inclusive ice sports opportunities. The project also aligns with the Spokane Valley Tourism Strategic Plan, which id sports tourism and recreation infrastructure. The impact reaches beyond sports. According to feasibility analysis, the new facility is projected to generate nearly $5.6 million in annual direct visitor spending and over 9,800 new hotel room nights once fully operational. Regional and national tournaments will draw families and athletes Valley as a family-friendly recreation destination. By integrating a state-of-the-art ice facility with lodging and dining amenities, this project delivers two transformative outcomes: 1. -enriching sports and leadership opportunities. 2. Establishing Spokane Valley as a regional hub for tourism, recreation, and community vitality. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 2. Project Description Facilities Overview Dual-Sheet Ice Arena: 65,000 SF facility with two NHL-size ice sheets, spectator seating, conditioned viewing areas, locker rooms, player support spaces, and concessions. Hotel Development: A potential 120- accommodating visiting teams, families, and traveling professionals while supporting nearby business activity. family dining, retail, or other visitor-serving uses. Anticipated Size & Key Components Ice Arena: 500-700 and team facilities. Hotel: 120 rooms with meeting/event space and visitor amenities. Food & Beverage: Full-service dining or retail tenant to complement the facility. Proposed Uses The Spokane Valley Ice Facility will serve as a multipurpose hub for sport, recreation, and tourism, including: Year-round youth and adult hockey programs, leagues, and clinics. -to-skate programs. School partnerships, after-school activities, and community events. Dedicated practice venue for the WHL Spokane Chiefs, elevating visibility and inspiring local youth. On-site lodging and dining options to serve teams, families, and local residents. 3. Funding Sources -layered strategy that combines private capital, philanthropic investment, and public partnership. This balanced ores the shared commitment of stakeholders to deliver a transformative community asset. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 Philanthropic Contributions Charitable Support through Innovia Foundation: Innovia Foundation, on behalf of a costs and ensure broad youth access. Naming Rights and Sponsorships: Corporate and philanthropic partners will be invited to support through naming opportunities, sponsorship packages, and recognition programs, creating enduring ties between community leaders and the project. Program Scholarships: Dedicated gifts will fund scholarships and program subsidies, ensuring that families of all income levels can participate in hockey and skating programs. Private Financing and Investment Equity Contributions: Private partners will contribute direct equity into hotel and hotel, providing professional management and generating a reliable revenue stream. Tenant Investments: Retail and food & beverage tenants will fund their own build-outs, reducing overall project cost while tailoring spaces to community demand. Public–Private Partnership with the City of Spokane Valley Land Lease: Favorable, long-term ground lease terms for the Sullivan property will provide the foundation for project viability and ensure alignment with City priorities. -site improvements — such as roadway access, utilities, — will reduce upfront development costs while improving the broader Sullivan corridor. Incentives and Tax Relief: Local tax incentives, including sales/use tax relief and targeted Purchase Option: The City will retain the ability to acquire the completed facility— projected to be valued at approximately $44 million— cure permanent public ownership of a state-of-the-art recreational and economic asset at a fraction of its market value. By exercising this option in the future, the City can transform a privately initiated development into a publicly owned community cornerstone, ensuring long-term local control, stability, and equitable access. This safeguard protects public y established. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 4. Operations of Facilities Revenues Youth & Adult Hockey Programming Fees: League play, clinics, and practice sessions across skill levels. Tournaments & Special Events: Regional and national events driving hotel occupancy, visitor spending, and local economic activity. -to-skate, and school groups to ensure consistent community use. -term revenue from hotel and retail parcels will contribute directly to facility operations. Food & Beverage & Retail Operations: Concessions, pro-shop sales, and restaurant/café tenants serving residents and visitors alike. Ownership & Management ies, hospitality, and events, ensuring professional oversight. This structure provides: Optimized scheduling to maximize ice time. High-quality customer service and engagement. Coordination with hotel/retail tenants for seamless visitor experiences. Partnerships with Spokane Chiefs and schools for training, practices, and educational programming. Sustainability The operational framework is designed to ensure long-term self- subsidy. Key measures include: -revenue tournaments. Economic Multipliers: Leveraging hotel, retail, and dining activity to strengthen the local economy. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 The building will meet the current Washington State Energy code which incorporates elevated environmental building design requirements. Reserves & Reinvestment: Establishing a capital reserve fund from operating surpluses for ongoing maintenance, upgrades, and equipment replacement. Together, these measures will ensure the Spokane Valley Ice Facility operates as a resilient, community-centered, and economically catalytic asset. 5. City Contributions and Expectations To unlock the full potential of this project, we respectfully request the City of Spokane Valley’s to ensure accountability and shared success. Ground Lease & Purchase Option We request a 99-year lease term for the 11-acre Sullivan parcel to establish a strong foundation for development. Under the proposed structure, the City also retains the option to purchase the completed facility — valued at $44 million — for only $9.4 million. This ensures project feasibility today while preserving the City’s ability to secure permanent public ownership tomorrow, at less than one-quarter of cost. Infrastructure Support & Reimbursement The facility requires infrastructure investment — including utility connections and roadway improvements. We respectfully request that the City provide funding -site improvements. This not only advances the facility but also strengthens the broader Sullivan corridor’s capacity for future economic growth. Tax Incentives & Exemptions We seek relief of construction-related sales/use tax exemptions. These incentives will reduce upfront costs, enabling greater investment in youth programming and amenities, while also generating recurring lodging tax revenues through tournaments and visitor activity. Collaboration & Permitting Partnership and permitting processes. By streamlining approvals, the City and development team can maintain momentum, reduce delays, and ensure timely, cost-very of the project. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 City Contribution Ground Lease & Purchase Option Favorable Provides immediate project viability while preserving lease terms for 11-acre Sullivan parcel, a pathway to permanent public ownership at with option to purchase $44M facility for extraordinary value. Ensures long-term civic control $9.4M. of a landmark asset. Infrastructure Support Funding for utilities, Strengthens safety, access, and future development -site improvements. capacity in the Sullivan corridor. Supports long-term economic growth. Tax Incentives & Exemptions Relief on Reduces development costs, enabling greater sales/use tax and potential allocation of lodging tax revenue. Generates recurring hotel and visitor tax revenues. Collaboration in Permitting & Accelerates project delivery while ensuring Environmental Processes Active City compliance and environmental stewardship. partnership in regulatory approvals. Demonstrates City commitment to tourism and recreation growth. 7. Additional Information Innovia Foundation is committed to full transparency, accountability, and collaboration with information at each stage, Innovia Foundation and its partners will: Provide Updated Materials on Request: At the City Council’s request, we will deliver details as the project progresses from planning to implementation. Share Feasibility and Market Data:Supplemental studies on projected economic impact, tourism growth, and community demand will be made available to validate assumptions and strengthen decision-making. Regular updates will be provided to the City Council, City phases. This commitment to open communication ensures that Spokane Valley residents, elected long-term impact. JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 8. Conclusion The Spokane Valley Ice Facility represents a once-in-a-generation opportunity to invest in the community’s youth, economy, and quality of life. At its core, the dual-sheet ice facility will expand access to ice sports, provide mentorship, and create leadership opportunities for young people — ensuring that every child, regardless o teamwork, and resilience. Complementary elements, including an on-site hotel, dining, and retail space, will enhance Spokane Valley’s reputation as a family-friendly regional destination while generating new revenue streams for local businesses, lodging tax collections, and long-term tourism growth. Equally important, the facility is structured to be sources, experienced professional operators, and balanced programming, it will serve residents community life, drives economic activity, and requires no ongoing operational subsidy from the City. Through the proposed purchase option, the City will also preserve the ability to acquire the completed facility — valued at $44 million — for only $9.4 million. This ensures that Spokane Valley can one day secure permanent public ownership of a world-class facility at an extraordinary value, protecting community interests for generations. By partnering together, Innovia Foundation, the City of Spokane Valley, and local stakeholders can deliver not only a modern ice arena but also a transformative investment in community vitality, youth opportunity, and regional economic growth. We respectfully submit this proposal with gratitude for the City’s consideration and look forward to continuing this collaborative process. 9. Attachments: Letters of Support Project Timeline Conceptual Design Drawings Conceptual Renderings JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 nbljoh!npsf!qpttjcmf Bt!uif!dpnnvojuz!gpvoebujpo!tfswjoh!Fbtufso!Xbtijohupo!boe!Opsui!Jebip-!Joopwjb!Gpvoebujpo!jt! b!usvtufe!qsftfodf!jo!uif!Jomboe!Opsuixftu!qspwjejoh!mfbefstijq-!wjtjpo-!boe!sftpvsdft!up!nffu!uif! fwpmwjoh!offet!pg!dpnnvojujft/!Gpdvtfe!po!jut!njttjpo!up!jhojuf!hfofsptjuz!uibu!usbotgpsnt!mjwft!boe! nfncfst!up!tusfohuifo!uif!qmbdft!qfpqmf!dbmm!ipnf/! 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Xijmf!bu!TBZIB-!xf!gbdfe!ovnfspvt!dibmmfohft-!DPWJE!cfjoh!pof!pg!uif!nptu!ejdvmu!cvu! puifst!upp/!Pof!pg!uiptf!xbt!uszjoh!up!hvsf!pvu!ipx!up!hspx!!zpvui!ipdlfz!jo!uif!hsfbufs! Tqplbof!bsfb-!xjui!mjnjufe!jdf!tvsgbdft/!Bt!xf!dbnf!pvu!pg!DPWJE-!uijt!dibmmfohf!gbefe!b!cju! bt!uif!qboefnjd!ibe!b!ejsfdu!jnqbdu!po!pvs!hspxui!usbkfdupsz/! Upebz-!tfwfsbm!zfbst!sfnpwfe!gspn!uibu!ujnf-!uif!Ks/!Dijfgt!ibwf!sfuvsofe!up!qsf!DPWJE! ovncfst!boe!bsf!bhbjo!dibmmfohfe!xjui!oejoh!boe!bqqspqsjbujoh!jdf!gps!uifjs!hspxjoh! nfncfstijq/ Uif!ofx!Wbmmfz!Jdf!Gbdjmjuz!xjmm!dibohf!uibu/!Ju!xjmm!bmmpx!uif!Ks/!Dijfgt!up!dpoujovf!up!xpsl! dmptfmz!xjui!uif!Tqplbof!Dijfgt!boe!uif!Tfbuumf!Lsblfo!gspn!uif!OIM-!up!sftvnf!uif!rvftu!up! hspx!qbsujdjqbujpo!jo!uif!zpvui!hbnf-!up!uif!hsfbuftu!ovncfst!fwfs!tffo/! Nz!qfstpobm!sfmbujpotijq!xjui!tfwfsbm!qfpqmf!jowpmwfe!gspn!cpui!uif!Lsblfo!boe!uif!OIM-! nblft!nf!fyusfnfmz!dpoefou!uibu!cpui!pg!uiptf!foujujft!bsf!dpnnjuufe!boe!fydjufe!bcpvu! hspxjoh!uif!hbnf!pvutjef!pg!uif!Hsfbufs!Tfbuumf!Nbslfu/!Uifsf!jt!b!vojrvf!pqqpsuvojuz!tjuujoh! sjhiu!jo!gspou!pg!vt!boe!uif!ujnf!jt!OPX/!Uiftf!xjoepxt!epou!sfnbjo!pqfo!gpsfwfs/ Uif!OIM-!uispvhi!uifjs!Joevtusz!Hspxui!Gvoe!boe!jojujbujwf!boe!uif!Lsblfo-!jt!dpnnjuufe!up! csjoh!uif!hsfbu!hbnf!pg!ipdlfz!up!bt!nboz!ljet-!jo!cjh!djujft!boe!tnbmm!dpnnvojujft-!bt!uifz! dbo/ Uijt!ofx!jdf!gbdjmjuz!xpvme!cf!b!ivhf!tufq!gpsxbse!jo!dbsszjoh!pvu!uibu!njttjpo/ J!sftqfdugvmmz!sfrvftu!uibu!zpv!hjwf!ju!zpvs!vunptu!dpotjefsbujpo!boe!bqqspwf!uif!qspqptbm!tp! uibu!uif!qfpqmf!xip!bsf!sfbez!boe!xjmmjoh!up!ep!uijt!xpsl-!dbo!hfu!tubsufe/ Tjodfsfmz! Efooz!MbSvf OIM!Sfgfsff-!Sfujsfe Nfncfs-!Jomboe!Opsuixftu!Tqpsut!Ibmm!pg!Gbnf-!3135 JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 September15,2025 CityofSpokaneValleyCityCouncil 10210ESpragueAvenue SpokaneValley,WA99206 DearCouncilMembers, OnbehalfoftheSpokaneAmericansYouthHockeyAssociation,Iwanttothankyouforyour leadershipandexpressourstrongsupportfortheproposedSpokaneValleyIceFacilityatthe Sullivanproperty. Ourassociationservesmorethan450childrenandtheirfamilieseachyear.Despitethe tremendousinterestinourprograms,thelackofavailableicetimehascreatedsignificant barrierstoparticipation.Toooften,athletesareturnedaway,orfamiliesmustcommitto late-nightpracticesthatplaceunnecessarystrainonyoungplayers,parents,andsiblingsalike. Theadditionofamodern,two-sheetfacilityisnotjustaconvenience—itisanecessity.Beyond providingequitableaccessforfamilies,thisfacilitywouldopenthedoorforexpanded programming,newtournaments,andregionaleventsthatwillbringvisitorsandeconomic activitytoSpokaneValley.Itrepresentsaninvestmentinbothcommunityhealthandthelocal economy,whilealsogivingchildrenasafe,inclusivespacetodevelopskills,confidence,and lifelongfriendships. Werespectfullyurgeyoutomovethisprojectforward.Itwillhavealastingimpactonthousands offamilies,andensurethatSpokaneValleybecomesadestinationwhereyouthsports, communityengagement,andeconomicopportunitythrivetogether. Thankyouforyourthoughtfulconsiderationandsupport. Respectfully, LukeDamskov PresidentSpokaneYouthHockeyAssociation JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 September 16, 2025 RE: Spokane Valley Ice Complex I am writing to express Spokane Sports' support for a two sheet ice complex in the City of Spokane Valley. This initiative presents a unique opportunity to boost our community's economy through sports tourism, a sector that remains resilient even as traditional leisure and business travel softens. 63% of destinations report that The industry generates contributing to a total economic impact of $128 billion. This results in and supports 73.5 million hotel room nights generated. Source: 2023 Sports ETA State of The Industry report At home, initiatives through Spokane Sports inject approximately This translates to over $1.7 million weekly—new money that would not be realized without our efforts. This activity supports benefiting sectors ranging from hospitality to transportation. The Food & Beverage sector alone benefits from $20.9 million in direct sales, equivalent to the It could attract new revenue, and keep families in our community for tournaments and events, rather than sending them to compete elsewhere. Thank you for considering our endorsement of this vital project. We are excited about the possibilities it presents for or region’s future as a leading sports destination. All the best, Ashley Blake Spokane Sports CEO JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 September 15, 2025 City of Spokane Valley City Council 10210 E Sprague Ave Spokane Valley,WA99206 Dear Councilmembers, As Superintendent of Central Valley School District, I am writing to express our support for the proposed Spokane Valley Ice Facility. This initiative closely aligns with our district’s commitment to promoting student wellness, character development, and inclusive access to extracurricular opportunities. The promise of low-or no-cost access for youth is particularly impactful—it ensures that allstudents can experience the physical, social, and emotional benefits that come from participation in ice sports. Beyond recreation, the proposed facility represents a meaningful opportunity for educational collaboration. From integrating skating into our physical education curriculum to hosting leadership development programs and school-based events, we see this as adynamic space where students can learn, grow, and thrive in new ways. We commend the Innovia Foundation and the City of Spokane Valley for their vision and leadership in bringing this proposal forward. It is a project that will not only enhance community life but also enrich the educational landscape for years to come. We encourage your favorable consideration and look forward to future partnership opportunities that support the success and well-being of our students. Sincerely, John Parker, Superintendent Central Valley School District Jparker@cvsd.org JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 Dear City of Spokane Valley Council, On behalf of the Spokane Chiefs Hockey Club, I am writing to express our strong support for the addition of a new twin-sheet ice facility in the Spokane Valley. As one of the region’s premier youth hockey organizations, the Spokane Jr. Chiefs have skating are thriving. However, our ability to accommodate new athletes and grow the game is being severely limited by a lack of available ice time. A new twin-sheet ice rink in the Spokane Valley would serve as a cornerstone for the region’s hockey culture, providing a lasting impact on youth development, the Spokane exposure, more programs and clinics, a pathway for aspiring players, increased tourism and events and increased community engagement. Furthermore, a modern twin sheet facility opens the door to hosting regional and national- needed to support the long-term growth of ice sports in our region. A new facility will ensure the Spokane Valley is a key player in that growth. We respectfully urge the City Council to support this much-needed project. Investing in an additional ice facility is an investment in our youth, our community, and the future of improving recreational opportunities and we look forward to partnering with you to help make this vision a reality. Sincerely, Mark Miles President Spokane Chiefs Hockey Club 509-981-2854 mmiles@spokanechiefs.com JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 Qipup;!Dpmjo!Nvmwboz0 Uif!Tqplftnbo.Sfwjfx Sftqpotf Cfuxffo!Bvhvtu!29!boe!36-!3134-!uif!Psfhpo!Spbe!Gjsf!boe!Hsbz!Gjsf!efwbtubufe!Tqplbof!Dpvouz-! Xbtijohupo!Tubuf!ijtupsz/! sbqjemz!npcjmj{joh!sftpvsdft!boe!dpnnvojuz!tvqqpsu-!vmujnbufmz!sbjtjoh!pwfs!%2/4!njmmjpo!uispvhi!jut! sfhjpobm!qbsuofst-!boe!uifo!fyqboefe!uispvhi!dpousjcvujpot!gspn!joejwjevbmt-!cvtjofttft-!boe!dibsjubcmf! pshboj{bujpot-!fotvsjoh!bo!jnnfejbuf!boe!tvtubjofe!sftqpotf/! Sftpvsdf!Dfoufs/!Hsbout!xfsf!vtfe!up!nffu!vshfou!offet!jodmvejoh!gppe-!tifmufs-!hbt!dbset-!fnfshfodz! ipufm!tubzt-!boe!qspqbof!gps!ejtqmbdfe!gbnjmjft/!Cz!qppmjoh!gvoet!gspn!hfofspvt!epopst-!Joopwjb!dbo! offefe!nptu/! 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JNQBDU JOOPWJB!GPVOEBUJPO!!TVMMJWBO!QSPQFSUZ!QSPQPTBM1:/28/3136 qspkfdu!ujnfmjof CONCEPTUAL dpodfquvbm!eftjho!esbxjoht dpodfquvbm!eftjho!esbxjoht dpodfquvbm!eftjho!esbxjoht dpodfquvbm!eftjho!esbxjoht dpodfquvbm!sfoefsjoht dpodfquvbm!sfoefsjoht dpodfquvbm!sfoefsjoht nblf npsf qpttjcmf/ Joopwjb!Gpvoebujpo! 929!X/!Sjwfstjef!Bwf/!Tuf/!761 Tqplbof-!XB!::312 xxx/joopwjb/psh 612!)d*)4*!uby.fyfnqu!pshboj{bujpo FJO!$!:2.1:52164 Mjnjut!pg!Dptu Ftujnbuf LTAC Application –InnoviaFoundation 1. BUSINESS STATEMENT Organization: Innovia Foundation Shelly O’Quinn, Chief Executive Officer| soquinn@innovia.org |509-599-9936 www.innovia.org | (509) 624-2606 | 818 W. Riverside Avenue, Suite 650, Spokane, WA 99201 Other key personnel: Lauren Autrey, Chief Finance and Operating Officer Molly Sanchez, Chief Community Investment Officer Dave Sonntag, Chief Philanthropy Officer Innovia Foundation Mission Statement and Overview The mission of the Innovia Foundation is to ignite generosity that transforms lives and communities across Eastern Washington and North Idaho. For more than 50 years, Innovia Foundation—the community foundation serving Eastern Washington and North Idaho—has partnered with donors, local leaders, and nonprofit organizations to strengthen communities throughout the Inland Northwest. With more than $300 million in assets and $14 million distributed annually in grants and scholarships, Innovia serves as a catalyst for philanthropy, innovation, and sustainable community investment. Its core function is to mobilize philanthropy—time, talent, and resources—and direct these toward community-based initiatives that build vibrant, sustainable communities where every individual has the opportunity to thrive. Vision of the Spokane Valley Ice Facility The vision for the Spokane Valley Ice Facility is to provide low- or no-cost opportunities for children and youth to participate in ice sports as they build essential life and leadership skills, while also serving as a premier regional destination that attracts tournaments, visitors, and year- round tourism-driven economic activity to Spokane Valley. Ownership & Management of the Spokane Valley Ice Facility Ownership of the Spokane Valley Ice Facility will rest with a special purpose nonprofit entity established by Innovia, with the final structure determined in collaboration with Innovia Foundation, donors, and investment partners. Day-to-day operations will be managed by an experienced team specializing in ice facilities, hospitality, and event logistics. This allows the operating entity to focus on building programs, strengthening partnerships, and growing sustainable revenue streams during its initial years of operation. As the facility matures, it will transition towards full self-sufficiency, supported by earned income and philanthropic investment. Under the proposed structure, the City also retains first right to purchase the completed facility — valued at $44 million — for only $9.4 million. This ensures project feasibility today while preserving the City’s ability to secure permanent public ownership tomorrow, at less than one-quarter of cost. LTAC Application –InnoviaFoundation 2. PROJECT SUMMARY Innovia Foundation, in partnership with the City of Spokane Valley (“the City”), proposes development of a 65,000-square-foot, dual-sheet ice arena at the City-owned Sullivan Property adjacent to Sullivan Park. The state-of-the-art facility will include two NHL-size ice sheets, seating for 500–700 spectators, locker rooms, concessions, and community gathering spaces. The total project value is estimated at $44 million upon completion. The Spokane Valley Ice Facility will serve as a year-round, multipurpose hub for sport, recreation, and tourism, offering youth and adult hockey programs, leagues, and clinics; affordable public skating and learn-to-skate opportunities; and partnerships with schools for after-school activities and community events. The facility will also serve as a dedicated practice venue for the WHL Spokane Chiefs and host regional and national tournaments that drive significant visitor spending and enhance Spokane Valley’s reputation as a recreation destination. Once fully operational, the facility is projected to generate 9,600 new hotel room nights and $6.9 million in annual direct economic impact, according to the 2025 Sports Facilities Advisory assessment. The project aligns with the City’s 2023 Tourism Strategy, which identified an ice facility as one of Spokane Valley’s top six tourism priorities. The facility’s development will be financed primarily through private capital and philanthropic contributions. To ensure the project’s successful construction and long-term sustainability, Innovia Foundation has requested the City of Spokane Valley’s partnership through three key commitments: financing essential infrastructure improvements, providing a 99-year ground lease with favorable terms for the Sullivan property, and offering temporary operational support until future hotel and retail development revenues can sustain the facility’s ongoing costs. Request: Operational Support Innovia Foundation respectfully requests ongoing operational support of up to $600,000 per year from the City of Spokane Valley Lodging Tax Fund until such time as the adjacent hotel and retail developments are completed. This support is critical to maintaining affordable community programming and ensuring operational stability while long-term revenue sources are established. It will take time to fully develop the complementary hotel and retail facilities that will ultimately generate the ground lease revenue needed to sustain the facility, and this request is intended to fill that financial gap while those amenities are built out. The requested operating support will cover essential expenses such as staffing, maintenance, event management, and marketing while the facility builds its programming base and visitor traffic. This strategic investment will ensure the arena’s early success and provide a pathway to long-term financial self-sufficiency as a regional tourism and community asset. LTAC Application –InnoviaFoundation 3. DETAILED PROJECT BUDGET Projected Annual Operating Budget CategoryDescriptionEstimated Annual Cost*** Facility ExpensesBuilding & ground maintenance and repairs; janitorial $638,925 services, utilities Wages/SalariesFacility management, event operations, ice technicians, $635,200 customer service, and part-time arena staff; Includes benefits and payroll taxes Operating expenses Accounting Fees, communications, marketing and $420,575 advertising Building ReserveCapital replacement and maintenance fund $40,000* Total Estimated Annual Expenses1,734,700 Projected Annual Income Category DescriptionEstimated Annual Income*** Lodging Tax Grant City lodging tax contribution supporting operations and events $600,000 (Requested) Sponsorship/AdvertCorporate sponsorships, in-arena advertising $130,000 ising Tournaments & In-Rental hockey tournaments, in-house hockey, in-house ice $180,000** house programs programs Ice Rental Ice Rental Usage Fees $400,000** Food & Beverage Concession Sales $238,700 Tenant Revenue Tenant Revenue $100,000 Other Income Fitness & Training, Birthday parties, retail $100,000 Total Estimated Annual Income$1,748,700 Minus Cost of Goods Sold $385,000 Total Estimated Annual income minus direct cost of goods sold$1,363,700 Revenue –Expenses ($371,000) *Not included in City feasibility study proforma. **Projections adjusted from City feasibility proforma to account for reduced or no cost classes and skate rental to encourage ice sport participation for all income levels. ***Rounded numbers as these are projections Sustainability and Flexibility Plan If the Lodging Tax award is less than requested, Innovia Foundation will prioritize essential community programming, youth access, and event operations while working to offset reductions through targeted expense adjustments, sponsorships, and donor contributions. The Foundation continues to build philanthropic partnerships and private donor commitments to supplement operational funding and ensure program continuity during the start-up phase. As the facility matures, earned income from user fees, tournaments, sponsorships, and ground lease revenue from adjacent hotel and retail developments will fully sustain operations. This approach provides flexibility during initial years and ensures the Spokane Valley Ice Facility’s long-term financial independence as a premier regional tourism and community asset. LTAC Application –InnoviaFoundation 4. SCOPE OF WORK Innovia Foundation proposes to develop, own, and operate a modern, energy-efficient ice arena through a special purposeentity. The Spokane Valley Ice Facility will be developed on City- owned property located at 2100 N. Sullivan Road, Spokane Valley, WA, transforming the site into a year-round destination for ice sports, family recreation, and regional events that attract visitors from across the Pacific Northwest. The Spokane Valley Ice Facility will expand affordable opportunities for children and youth to participate in ice sports while developing teamwork, confidence, and leadership skills. By removing financial and structural barriers, the facility will provide access to equipment, mentorship, and inclusive programming that benefits families across the region. This project addresses an urgent regional need. Existing ice facilities are outdated, overbooked, and unable to meet growing demand, leaving families and youth programs without sufficient ice time. The new dual-sheet facility will ensure Spokane Valley residents have access to safe, high- quality, and inclusive recreation opportunities. The impact will extend well beyond sports. According to feasibility analysis, the facility is projected to generate nearly $5.6 million in annual direct visitor spending and over 9,600 new hotel room nights once fully operational. Regional and national tournaments will attract athletes and families from across the country, supporting local hotels, restaurants, and retail businesses, and positioning Spokane Valley as a premier family-friendly recreation and tourism destination. Facilities Overview Dual-Sheet Ice Arena: 65,000 SF facility with two NHL-size ice sheets, 500-700 spectator seating capacity (combined), conditioned viewing areas, locker rooms, skate rental, player support spaces, and concessions. Future Development on Adjacent Parcels Future development on adjacent parcels will provide annual operating support (ground lease revenue) for the Spokane Valley Ice facility contributing to long term sustainability. Hotel Development: A 120-room hotel (final brand and design TBD), accommodating visiting teams, families, and traveling professionals while supporting nearby business activity. Commercial / Food & Beverage: Approximately 4,500 SF of flexible space envisioned for family dining, retail, or other visitor-serving uses. Partnership and Collaboration to Promote Tourism The Spokane Valley Ice Facility will be owned and operated by a special purpose nonprofit entity established by Innovia Foundation to ensure professional management, community alignment, and long-term sustainability. Through strategic partnerships with Spokane Sports, Visit Spokane, local youth hockey leagues, figure skating clubs, and regional professional teams, the arena will function as a premier destination for ice sports, recreation, and tourism in the Inland Northwest. LTAC Application –InnoviaFoundation To maximize its regional impact, the arena will be actively marketed to attract year-round tournaments in hockey, figure skating, and other ice sports. With few comparable multi-sheet facilities in the broader region—and most located several hours away—the Spokane Valley Ice Facility fills a critical gap in the Inland Northwest’s sports infrastructure. Innovia will collaborate with Spokane Sports, Visit Spokane, and the City’s Tourism Promotion Area (TPA) marketing partners, including 116 & West Advertising, to execute coordinated marketing campaigns. These efforts will position the facility as a cornerstone of Spokane Valley’s tourism strategy—expanding visitor stays, generating repeat travel, and driving local spending across hotels, restaurants, and retail businesses. Project Timeline The development of the Spokane Valley Ice Facility will follow a coordinated, phased approach designed to ensure efficient construction, alignment between public and private components, and a timely transition into operational sustainability. Phase 1 – Design and Permitting (Fall 2025) Complete final architectural and engineering design with City and project consultants; finalize layout, utilities, and energy-efficient systems for permitting and environmental review. Phase 2 – City Infrastructure Improvements (Early 2026 – Summer 2026) City of Spokane Valley constructs essential infrastructure to support arenadevelopment. Phase 3 – Groundbreaking and Facility Construction (Spring 2026 – Spring 2027) Construction begins onthe 65,000-square-foot dual-sheet ice facility at 2100 N. Sullivan Road. Phase 4 – Grand Opening and Launch (Spring 2027) Launch with a regional tournament and community celebration; initiate youth and adult hockey, figure skating, and public skating programs. Phase 5 – Operational Sustainability Phase (2027–2031) Establish financial stability through program revenue, tournaments, sponsorships, and philanthropic partnerships. Begin designing complimentary retail and hotel facilitieson adjacent parcels. Planning cycle will develop project construction and implementation timeline. Phase 6 – Long-Term Sustainability (2032 and Beyond) Achieve full self-sufficiency through ground lease revenues from adjacent hotel and retail developments, ensuring ongoing operations without City subsidy. Seasonality and Year-Round Use The Spokane Valley Ice Facility is designed for year-round operation, unaffected by weather or seasonal fluctuations. Its indoor, climate-controlled environment allows programming continuity and steady tourism activity throughout the year. The arena willfeature hockey and skating camps, clinics, and special events to sustain tourism during Spokane Valley’s traditional shoulder and off-peak lodging periods. Please see the attachedfull proposal that includes design drawings and renderings for additional information. City of Spokane Valley Lodging Tax Grant 202 - Impact on Tourism Item 5 When requesting funds, applying organizations must provide an estimate of the following and a method for how those estimates were determined. Applicant: DjuzpgTqplbofWbmmfz Overall Attendance, Predicted: Enter the total number of people predicted to attend the activity. When requesting funds, organizations should provide an estimate of the predicted attendance and a method for determining the actual attendance. 86,624 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ Ʒƚ ķĻƷĻƩƒźƓĻ The Sports Facilities Advisory (SFA) Proforma/Feasibility study estimates sports participation annually (at 5) using a blend of national and regional sports participation rates as reported by the National Sporting Goods Association (NSGA) and the Sports and Fitness Industry Association (SFIA). The projections in this report considered active sports participants who play their respective sport in an organized format a specific number of times per year, as well as casual participants. Attendance, 50+ Miles, Predicted: Enter the number of people predicted to travel a distance of over 50 miles to attend the activity. Attendance, Out of State/Out of Country, Predicted: Enter the number of people predicted to travel from out of the state or country to attend the activity and a method for determining the actual attendance. 59,925 18,000 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ SFA's feasibility study grouped core participation rates and potential participants in the region by asset type and drive time (Ice Skating & Ice Hockey). A new ice-based venue could serve approximately 3.41 percent of the regional population, totaling almost 20K skaters and hockey players in the local market and almost 87K core participants in the region within 240-minute drive time radius. ~27,K participants within 60 minutes. 30% of the regional participants are assumed to be out of state. Attendance, Paid for Overnight Lodging, Predicted: Enter the number of people predicted to pay for overnight lodging while attending the activity. Attendance, Did Not Pay for Overnight Lodging, Predicted: Enter the number of people predicted to attend the activity without paying for overnight lodging. 38,219 21,706 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ The study estimates the facility to generate ~ 38,219 “new non-local” days in market for year 5 after it reaches maturity. Overnight visitors are defined as those coming to the area from more than 90 minutes away who stay overnight and are expected to spend an average $180.81/person in year five. ~ 41,000 pd hotel nights in the first 5 years. ~ $29 million in the 1st 5 years. Paid Lodging Nights, Predicted: Enter the number of predicted lodging nights associated with this activity. A lodging night is one or more persons occupying a room for a single night. When requesting funds, organizations should provide an estimate of figure and a method for determining it. 9,615 Structured Estimate tƌĻğƭĻ 9ǣƦƌğźƓʹ tƩƚǝźķĻ ğ ƭŷƚƩƷ ĻǣƦƌğƓğƷźƚƓ ğĬƚǒƷ ƷŷĻ ƭƦĻĭźŅźĭ ƷǤƦĻ ƚŅ ƒĻƷŷƚķ ǒƭĻķ͵ Reported estimate for room nights and total of non-local days in market of 38,219 are based on the SFA Proforma for year 5 when facility is expected to reach maturity. This study also estimate that a total of 42,300 room nights for years 1-5. *Joint Legislative Audit andReview Committee **Methods in determining actual orestimatednumberof visitors and/or paidroom nights: DirectCount:Actual count of visitorsusing methods such as paid admissions or registrations, counts at entrypoints, vehicle counts or number of chairs filled. A direct count may also include clicker information collected directly from businesses, such as hotels, restaurants or tour guides, likely to be affected by an event. IndirectCount:Estimate based on information related to the number of visitors such as raffle sold, redeemed discount certificates, brochures handed out, police requirements for crowd control or tickets visualestimates. Representative Survey:Informationcollected directly fromindividualvisitors/participants. A representative survey is a highly structured data collection tool, based on a defined randomsample participants,andthe results can be reliably projected to the entire populationattending an event and of includesmargin of error and confidence level. InformalSurvey:Information collected directly from individual visitors or participantsina non- random manner that is not representative ofallvisitorsorparticipants. Informal surveyresults be projected to the entire visitor population and provide a limitedindicator of attendancebecause cannot all participants had an equal chanceofbeingincluded in the survey. not Structured Estimate:Estimate produced by computing known information related to the event or location. For example, one jurisdiction estimated attendance by dividing the square footage of the eventareabytheinternationalbuildingcode allowance for persons (3 square feet). Other: (please describe) LTAC Application –InnoviaFoundation 6. GOALS & METRICS Innovia Foundation will establish a special purpose nonprofit entity to own and operate the Spokane Valley Ice Facility. The organization’s strategic objectives align directly with the City’s Lodging Tax Grant priorities—expanding sports tourism, supporting community recreation, and generating measurable economic benefit through increased overnight visitation. Goal 1: Establish Spokane Valley as a RegionalDestination for Ice Sports Objective: Position Spokane Valley as a recognized hub for regional and national tournaments. Metric: Host 6-8 tournaments annually by Year 3,focusing on multi-day events that increase overnight stays. Methodology: Track events, team participation, and visitor origins through registration data and verify tourism impact using hotel occupancy and lodging tax reports. Goal 2: Increase Tourism and Economic Impact Objective: Generate sustained visitor spending and regional economic activity through tournaments and events. Metric: Achieve 9,600new room nights and $5.6 million in direct visitor spending annuallyby Year 5. Methodology: Data will be collected through partnerships with Visit Spokane, Spokane Sports, and the TPA. Data may be assembledfrom the number of events, athlete registrations, paid ticket sales, credit card receipts, attendee surveys, paid digital campaign analytics, lodging surveys and other strategies. Goal 3: Expand Youth Participation and Access Objective: Broaden access to ice sports and community recreation for Spokane Valley residents. Metric: Increase youth hockey, figure skating, and ice sports participation. Methodology: Program enrollment and scholarship data will be tracked through registration systems and annual community impact reports, with partnerships supporting outreach to local schools, clubs and leagues. Goal 4: Achieve Operational Sustainability Objective: Ensure the facility’s long-term self-sufficiency while maintaining affordable community access. Metric: Reach full financial self-sufficiency while maintaining affordable community access. Methodology: Annualfinancial reviews will monitor revenue, expenses, and progresstoward sustainability, reporting outcomes annually to the City. LTAC Application –InnoviaFoundation 7. APPROVAL DOCUMENT Innovia Board Does not meet again until January 2026. A special meeting can be held if approval is needed prior to the board meeting. Shelly O’Quinn, as CEO of the Innovia Foundation, sent a written statement that the Innovia Board of Directors supports this application. 8. BOARD OF DIRECTORS/PRINCIPAL STAFF Innovia Foundation Board of Directors Ryan Nipp, President Patricia Wright, Vice President Helo Hancock, Secretary/Treasurer Marcelo Morales, Immediate Past President Rick Rasmussen Scott Hutsell Jeff Philipps Kimberly Manning Jennifer Vigil Margo Hill Stephy Nobles-Beans Principal Staff Shelly O’Quinn, Chief Executive Officer Lauren Autrey, Chief Finance and Operating Officer Molly Sanchez, Chief Community Investment Officer Dave Sonntag, Chief Philanthropy Officer CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: December 9, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE:CTA-2025-0002Wireless Communication Tower Height Amendment GOVERNING LEGISLATION: RCW 36.70A; SVMC 17.80.150,19.30.040, 22.120, 19.60, 19.65.30. PREVIOUS COUNCIL ACTION TAKEN: Ordinance 25-013- an emergency interim ordinance, and Resolution 25-017 BACKGROUND: Spokane Regional Emergency Communications (SREC) intends to relocate their operations to Spokane Valley. SREC is a regional public safety call center serving among other agencies the Spokane County Sheriff’s Office, Spokane Valley Fire Department, and Spokane County Fire District 8. They receive 911 calls and dispatch those calls to emergency service providers. SREC has provided that their communication tower must be at least 100 feet in height and an additional 20 feet needed for an antenna for a total height of 120 feet to effectively provide communication services throughout the region. On July 29, 2025, City Council adopted Ordinance 25-013 (attachment 1), as an emergency interim ordinance increasing the height limits for communication towers used by regional facilities for first responder communication. A duly noticed public hearing was held on September 16, 2025, providing an opportunity for public comment. Subsequently on September 16, 2025, Resolution 25-017 (attachment 2) affirmed Ordinance 25-013. The ordinance stipulated that the interim regulations would be in effect for 180 days unless repealed, extended, or modified by the City Council. On October 21, 2025, SREC submitted a complete application under the interim ordinance to build a tower up to 120 feet tall inclusive of antennae array. As a result, SREC now has a vested right to construct the tower as designed. The Planning Commission considered code amendments to the SVMC that would solidify the interim regulations into the SVMC as provided by the Council (CTA-2025-0002) at a study session on October 9, 2025, and held a public hearing on October 23, 2025. The Planning Commission voted 5-0 (2 members were absent) on October 23, 2025, to recommend to City Council that permanent changes should not be made to Chapter 22.120 SVMC. The Planning Commission voted 4-2 (1 member was absent) on November 13, 2025, to recommend forwarding the findings of fact to the City Council. Planning Commission did not view a permanent amendment as being currently warranted because SREC secured vested rights under the interim ordinance to build a communication tower and antennae array with a total height up to 120 feet. The Planning Commission’s Findings and Recommendation are provided as attachment 4 and meeting minutes as attachments 5, 6, and 7. Although SREC has submitted an application and is vested under the emergency interim regulations, after those regulations sunset there are still potential land use related risks that may lead to future emergency communication service interruptions. Below are three examples: 1. There are scenarios under which SREC may lose its vested rights and be without the ability to build the same tower without additional action by the Council. Administrative Report for Code Text Amendment CTA-2025-0002 Page 1 of 2 2. Assuming the tower is constructed under the current interim regulations, the tower will be a legal non-conforming use. If 80% or more of the tower were to be damaged, then SREC would not be able to replace it with another tower of the same height. 3. In the future, for various reasons that cannot be foreseen, it is possible that emergency providers may need the ability to construct their own towers in other locations within the city within a timeframe that is insufficient for a code text amendment to be processed and a permit issued. It is because of these risks and out of caution that staff recommend a permanent code text amendment to ensure emergency communications do not experience a future interruption due to land use regulations. CTA-2025-0002 (attachment 3) is a city-initiated code text amendment to amend Chapter 22.120 SVMC to increase the tower height limit when the tower is used by a regional organization for first responder communication. Current regulations limit the tower height to 60 or 80 feet depending on the zoning district. The CTA would increase the tower height in the commercial and industrial zones (Mixed Use, Commercial Mixed Use, Regional Commercial, Industrial Mixed Use, and Industrial) to 100 feet, with an additional 20 feet for an antenna array, for a total combined height of up to 120 feet, but that increase is only allowed if the operator is a regional organization providing emergency communication. OPTIONS: Consensus to proceed with first ordinance reading; or take other action deemed appropriate. RECOMMENDED ACTION OR MOTION: Consensus to proceed with first ordinance reading. BUDGET/FINANCIAL IMPACTS: There are no anticipated financial impacts. STAFF CONTACT: Steve Roberge, Planning Manager ATTACHMENTS: 1) Ordinance 25-013 2) Resolution 25-017 3) CTA-2025-0002 Draft Code 4) Planning Commission Findings of Fact and Recommendation 5) Planning Commission Meeting Minutes: October 9, 2025 6) Planning Commission Meeting Minutes: October 23, 2025 7) Planning Commission Draft Meeting Minutes: November 13, 2025 8) Staff Report CTA-2025-0002 9) Power Point Presentation Administrative Report for Code Text Amendment CTA-2025-0002 Page 2 of 2 Table 22.120-1 – Tower Height Limitations ZoneAntenna ArraySupport Tower R-1, Single-Family Residential Estate R-2, Single-Family Residential Suburban R-3, Single-Family Residential 20 feet above the zoning height Urban 1 limitation or 16 feet above existing 60 feet MFR, Multifamily Residential structure Mixed Use (MU) Corridor Mixed Use (CMU) Neighborhood Commercial (NC) Regional Commercial (RC) 20 feet higher than the maximum height 20 feet above the zoning height allowed in the zone or 80 feet whichever Industrial Mixed Use (IMU)limitation or 20 feet above existing 1 2 structure is less*, Industrial (I) 1 Wireless communication services that are used by a regional organization for first responder communications in the MU, CMU, RC, IMU, and I zones shall be allowed a tower height of up to 100 feet and an additional 20 feet of height for attached antenna array, for a total height of up to 120 feet. 2 *An additional 20 feet in height for each additional antenna array collocated on the support tower, up to a maximum tower height of 100 feet, including the height of all antennas. RegularMeetingMinutes Spokane Valley Planning Commission Spokane Valley City Hall October 9, 2025 I.Chairman Robert McKinleycalled the regular meeting to order at 6:00p.m. The meeting was held in person and via ZOOM meetings. II.The Commissionersandstaff stood for the Pledge ofAllegiance. III.AdministrativeAssistantDenise Mclaintook attendance, and the following members and staff were present: Michael KellyKelly Konkright, City Attorney Bob McKinleySteve Roberge, Planning Manager Emily MeyerLori Barlow, Senior Planner John Robertson-lateAdam Knight, Associate Planner Justin WeathermonLevi Basinger, Associate Planner Ann WinklerJustan Kinsel, IT Specialist Dan WilsonDenise Mclain, Administrative Assistant IV.AGENDA: CommissionerKellymoved,and it was seconded, to approvethe agenda for October9, 2025.There was no discussion. The vote on the motion was sixin favor, zero opposed, and the motion passed. V.MINUTES:CommissionerKellymoved, and it was seconded, to approvethemeeting minutes as presented. There wasno discussion.The vote on the motion was sixin favor, zero opposed, and the motion passed. VI.COMMISSIONER REPORT: Commissioner Wilson attended the Manufacturing matters event sponsored by the Spokane Valley Chamber of Commerce at CenterPlace. He discussed the importance of manufacturing in our regionand our economy.Chairman McKinley attended the City Council meeting the week before last. He expressed his interest in the exciting things coming up and the importance of what they do at the Planning Commission Meetings. VII.ADMINISTRATIVE REPORT: Steve Roberge, Planning Manager,gave an update on the next couple of meetings. The next meeting will have the public hearing for wireless communication tower heights, with the administrative report being presented tonight. Then there will be a general discussion on land use scenarios. Wewill discuss new requirements, particularly housing and how those fit into our city. The first meeting in November will bean Open House with the public to show th the spectrum of compliance to the publicduring the regularly scheduled meetingon November 13. 10-9-2025Planning Commission MinutesPage 2 of 3 nd Chairman McKinley pointed out that our 2meeting in November would be on a holiday and canceled, as well a meeting in December and January due to holidays. VIII.PUBLIC COMMENT:Therewas no public comment offered. IX.COMMISSION BUSINESS: a.Findings of Fact: CTA-2025-0001 –Home Business Licensing Levi Basinger, Associate Planner, presented the Code Text Amendment for Home Business Regulations to remove the home business permit fee regulation. He gave a brief summary of the previous actions regarding the amendment and made a recommendation to approve the Findings of Fact to present to City Council. Commissioner Meyer thanked Mr. Basinger and staff for the addition of the recommendation to keep the fee exemption. Commissioner Robertson arrived at 6:11 p.m. CommissionerKelly moved, and it was seconded, to approvethe Findings of Fact as presented.There was no discussion. The vote on the motion was seven in favor, zero opposed, and the motion passed. b.Study Session: CTA-2025-0002 –Wireless Communication Tower Height Lori Barlow, Senior Planner, presented the Code Text Amendment regarding an increase of the height for certain wireless communication towers regulations. Ms. Barlow introduced Adam Knight, Associate Planner, who will be taking over the process after this meeting. She discussed background information on the amendment, to include the need for Spokane Regional Emergency Communications (SREC) to build a tower that is higher than our current regulations allow for.Ms. Barlow presented an overview of current regulations in Chapter 22.120 of the Spokane Valley Municipal Code as well as Ordinance 25-013 regarding towers for emergency communication services. The ordinance allowed for SREC to build a tower at 100 ft, which is 20 ft higher than our code allows for regional commercial and industrial zones, and 40 feet higher than is allowed in residential zones. She also presented the proposed change to the code in comparison to our current code, stating that he ordinance will expire,and the commission is being asked to consider a more permanent change to the code for future needs. The commissioners discussed the potential future needs of SREC regarding tower height, tower placement, and potential interference. Concerns were made about the impact in residential zones, what other providers might meet the definition of an “emergency responder”, and whether there was a better option other than allowing the height increase in all zones. Suggestions were made to leave the code as-is, to evaluate each application on a case-by-case basis, or to change the requirement in the industrial/regional commercial zones and require an application process for residential zones, such as a conditional use permit or 10-9-2025Planning Commission MinutesPage 3 of 3 variance. There was a general consensus that a conditional use permit for residential zones was the preferred option despite the application fee and sometimes lengthy application process. The commissioners requested that staff research neighboring jurisdictions to compare our code and the proposed changes with what other cities are doing. Mr. Knight reviewed the upcoming process for this code textamendment. The next meeting will be the public hearing. There was a discussion regarding the timeline of the code text amendment and whether it would be approved before the ordinance timeline expired, which is possible. X.GOOD OF THE ORDER: Commissioner Wilson will not be available in the next two weeks and will be missing our next meeting. Commissioner Winkler commented on the parking issue in apartment complexes and expressed a need to study neighborhoods before the comprehensive plan update. Mr. Roberge offered to discuss after the meeting. Chairman McKinley expressed his appreciation to the staff for all of their work. XI.ADJOURNMENT:CommissionerRobertsonmoved,and it was seconded,to adjourn the meeting at7:26p.m.The vote on the motion was sevenin favor, zero opposed,and the motion passed. _______________________________________________________________ BobMcKinley, ChairmanDate Signed _____________________________ Denise Mclain, Secretary RegularMeetingMinutes Spokane Valley Planning Commission Spokane Valley City Hall October 23, 2025 I.Chairman Robert McKinleycalled the regular meeting to order at 6:00p.m. The meeting was held in person and via ZOOM meetings. II.The Commissionersandstaff stood for the Pledge ofAllegiance. III.AdministrativeAssistantDenise Mclaintook attendance, and the following members and staff were present: Michael KellyKelly Konkright, City Attorney Bob McKinleySteve Roberge, Planning Manager Emily Meyer-AbsentLori Barlow, Senior Planner John RobertsonAdam Knight, Associate Planner Justin WeathermonJonny Solberg, IT Specialist Ann WinklerDenise Mclain, Administrative Assistant Dan Wilson-Absent There was a consensus from the Planning Commission to excuse Commissioner Wilsonand Commissioner Meyerfrom the meeting. IV.AGENDA: CommissionerKellymoved,and it was seconded, to approvethe agenda for October23, 2025.There was no discussion. The vote on the motion was fivein favor, zero opposed, and the motion passed. V.MINUTES:CommissionerKellymoved, and it was seconded, to approvethemeeting minutes as presented. There wasno discussion.The vote on the motion was fivein favor, zero opposed, and the motion passed. VI.COMMISSIONER REPORT: There were no reports from the commissioners. VII.ADMINISTRATIVE REPORT: Steve Roberge, Planning Manager,asked if the Planning Commission signed up for the Comprehensive Plan Update. He reported that the next meeting would be an open house style similar to Community Conversations that the City Council is doing. The planning department will highlight 3 draft land use scenarios: distributed density, increase ***, and targeted rezone. The open house will run from 5:00pm to 6:00pm, with the regular meeting to follow. 10-23-2025Planning Commission MinutesPage 2 of 3 Commissioner Kelly voiced hisconcern on the strain on resources and where the limit to our city’s utility capacity lies. VIII.PUBLIC COMMENT:Therewas no public comment offered. IX.COMMISSION BUSINESS: a.Public Hearing: CTA-2025-0002–Wireless Communication Tower Height Chairman McKinley opened the public hearing at 6:10pm. Lori Barlow, Senior Planner, introduced Adam Knight, Associate Planner, and presented the code text amendment regarding wireless communication tower height. Ms. Barlow gave a review of the process, the approval criteria,and notified the commission that the next meeting would be Findings of Fact. She reviewed the current issue with the wireless communication tower regulations and why City Council has decided to take action. Chairman McKinley asked about extending the height to anticipate future needs. Ms. Barlow responded that the current need is100 feet, andwe are trying to meet their needsbased on current designs. She also confirmed that a permit for a newtower has been fully vested with the building department under the temporaryemergency ordinance. Ms. Barlow shared three possible options for the Planning Commission to consider for recommendation to the City Council. Mr. Knight presented a comparison of neighboring jurisdictions and the height allowances in each zoning district. Commissioner Weathermon asked for more information on the variance application process if the commission chose to not approve the code text amendment. Commissioner Winker asked for a comparison with the conditional use permit and variance process. Commissioner Kelly asked for clarification on what would define aregionalemergency provider and there was a discussion on that definition and application process. Chairman McKinley closed the public hearing at 7:00pm. The commissioners deliberated options and discussed current regulations. There was a consensusto consider leaving the regulations as they are. Commissioner Weathermonmoved, and it was seconded, to retain the current code regulations and deny CTA-2025-0002 as it was presented. There was no discussion. The vote on the motion was five in favor, zero opposed and the motion passed. 10-23-2025Planning Commission MinutesPage 3 of 3 X.GOOD OF THE ORDER: Commissioner Kelly thanked the staff for the work they put into the presentation. Commissioner Roberston also thanked the staff. Chairman McKinley voiced his hope that the next meeting would have a good turnout at the public meeting. XI.ADJOURNMENT:CommissionerWinklermoved,and it was seconded,to adjourn the meeting at 7:12p.m.The vote on the motion was fivein favor, zero opposed,and the motion passed. _______________________________________________________________ BobMcKinley, ChairmanDate Signed _____________________________ Denise Mclain, Secretary RegularMeetingMinutes Spokane Valley Planning Commission Spokane Valley City Hall November 13, 2025 I.Chairman Robert McKinleycalled the regular meeting to order at 6:02p.m. The meeting was held in person and via ZOOM meetings. II.The Commissionersandstaff stood for the Pledge ofAllegiance. III.AdministrativeAssistantDenise Mclaintook attendance, and the following members and staff were present: Michael KellyKelly Konkright, City Attorney Bob McKinleySteve Roberge, Planning Manager Emily MeyerLori Barlow, Senior Planner John RobertsonAdam Knight, Associate Planner Justin WeathermonChad Knodel, IT Manager Ann WinklerDenise Mclain, Administrative Assistant Dan Wilson-AbsentJennifer Musselwhite, Administrative Assistant There was a consensus from the Planning Commission to excuse Commissioner Wilsonfrom the meeting. IV.AGENDA: CommissionerKellymoved,and it was seconded, to approvethe agenda for November 13, 2025.There was no discussion. The vote on the motion was sixin favor, zero opposed, and the motion passed. V.MINUTES:CommissionerWinklermoved, and it was seconded, to approvethemeeting minutes as presented. There wasno discussion.The vote on the motion was sixin favor, zero opposed, and the motion passed. VI.COMMISSIONER REPORT: There were no reports from the commissioners. VII.ADMINISTRATIVE REPORT: Steve Roberge, Planning Manager,reported that he has additional information on the land-use scenariosdiscussed in the last meeting. Heintroduced the consultants from Community Attributes, Inc, Elliot Weiss and Clara Mattucci, to present those scenarios. Commissioner Kelly asked for clarification on the land use needs presented in the scenarios. Commissioner McKinley requested that the commissioners have some time to review the scenarios and slidesin order todiscuss them at the next meeting.Commissioner Kelly asked if there would be time to sit down with Community Attributes to have some discussions and ask questions outside of 11-13-2025Planning Commission MinutesPage 2 of 3 the meeting. Commissioner Winkler asked for some clarification on the Urban Growth Area shown on the slides. VIII.PUBLIC COMMENT:Mike Dolan, Spokane Valley, expressed concernwith shipping containers and asked the commission to prohibit them in the city, but to allow them for storage purposes. Joseph Godsee, Spokane Valley, suggested a solution for increasing home ownership in the valley by allowing co-op sales of condos where the owner owns the unit as well as a portion of the property. IX.COMMISSION BUSINESS: a.Discussion: CTA-2025-0002 Reconsiderationand Findings of Fact –Wireless Communication Tower Height Lori Barlow, Senior Planner, presented the RPCA with additional information on the decision made regarding the Code Text Amendment. This presented additional scenarios that might present a barrier for emergency providers should the commission decide to continue with their recommendation. She also presented the course of action for reconsidering a motion or to continue their original decision to deny the Code Text Amendment. Commissioner Winkler asked for clarification on the process that was needed for SREC to get the emergency ordinance to build the tower. She also asked about thezoning code regulations for towers in the different parts of the code. Commissioner Robertson asked what towers the fire and police department are currently using. Kelly Konkright, City Attorney, shared that they are using one on the north side of Spokane. Commissioner Kelly asked for clarification on the process for reconsideration.Commissioner Weathermon expressed concern about multiple towers showing up all over town. Commissioner Meyer agreed with Mr. Konkright that emergency ordinances are not a good path forward for procedure. Commissioner Meyermoved, and it wasnotseconded, to reconsiderthe motion for CTA- 2025-0002. There was no discussion. The motion did not pass. Commissioner Kelly moved, and it was seconded, to adopt the Findings of Fact and deny the recommendationfor CTA-2025-0002. There was a discussion about the process for the decision to moveto City Council. The vote on the motion was fourin favor, twoopposed and the motion passed. Ms. Barlow announced that she would be retiring and this will be her last meeting. X.GOOD OF THE ORDER: Commissioner Winkler asked for an update on the parking study. Commissioner Kelly shared his appreciation ofthe staff. Commissioner Weathermon agreed and thanked staff. Commissioner Meyer shared her appreciation with the commissioners and congratulated Ms. Barlow. Commissioner Robertson also thanked the staff and agreed with the 11-13-2025Planning Commission MinutesPage 3 of 3 decision of the commission. Chairman McKinley thanked the commissioners for sharing their opinionsand thanked the staff for their work. XI.ADJOURNMENT:CommissionerMeyermoved,and it was seconded,to adjourn the meeting at 7:25p.m.The vote on the motion was sixin favor, zero opposed,and the motion passed. _______________________________________________________________ BobMcKinley, ChairmanDate Signed _____________________________ Denise Mclain, Secretary C OMMUNITYAND E CONOMIC D EVELOPMENT D EPARTMENT S TAFF R EPORT AND R ECOMMENDATION TO THE P LANNING C OMMISSION CTA-2025-0002 S TAFF R EPORT D ATE: October 15, 2025 H EARING D ATE AND L OCATION:October 23, 2025,beginning at 6:00 p.m.. This hearing will be conductedin person andremotely using web and telephone conference tools. A link to the Zoom meeting isprovided on the agendafor the Planning Commissionand posted to the City’s webpage: www.spokanevalley.org/planningcommission. P ROPOSAL D ESCRIPTION:A city-initiated code text amendment (CTA) to increase the tower height limit identified in chapter 21.120 Spokane Valley Municipal Code (SVMC) when the tower is used by a regional organization for first responder communications, and other related matters. A PPROVAL C RITERIA:SpokaneValley Comprehensive Plan, SVMC 17.80.150, and 19.30.040. S UMMARY OF C ONCLUSIONS: Staff concludethat CTA-2025-0002 isconsistent with the criteria for review and approval, and consistent with the goals and policies of the Comprehensive Plan. TAFF C ONTACT:Lori Barlow, AICP, Senior Planneror Adam Knight, Associate Planner S R EVIEWED B Y:Steve Roberge, Planning Manager A TTACHMENTS: Exhibit 1: Proposed Amendment Exhibit 2: SEPA Determination of Non-Significance Exhibit 3: Notice of Public Hearing Exhibit 4: Ordinance 25-013 A PPLICATION P ROCESSING:Chapter 17.80SVMC, Permit Processing Procedures. The following table summarizes the procedural steps for the proposal. Procedural ActionDate Department of Commerce 60-day Notice of Intent to Adopt October 2, 2025 Amendment Notice of SEPA DNS Routed to AgenciesOctober 2, 2025 Published Notice of Public HearingOctober 3, 2025 Published Notice of SEPA DNSOctober 3, 2025 Background: SVMC 19.60.050 Permitted uses identifies that telecommunication wireless support towers and antennas are allowed uses in all zones of the city so long as the supplemental use regulations in chapter 19.65 SVMC are met. SVMC19.65.030 identifies that telecommunication wireless support towers located in a residential Staff Report and Recommendation CTA-2025-0002 or multifamily zone require a conditional use permit pursuant to chapter 19.150 SVMC, and that all towers and antennas must comply with chapter 22.120 SVMC Wireless Communication Facilities. Chapter 22.120 SVMC identifies the associated permits required, application submittal requirements, landscaping requirements and design standards. SVMC 22.120.040 deals predominantly with aesthetic standards to ensure that the communication tower and antennas blend in with the environment to the extent reasonably possible but also include specific height limits for towers and antennas within zones. See SVMC Table 22.120-1 included below. Generally, towers in the Regional Commercial Zone, Industrial or Industrial Mixed-Use Zone are allowed to be 80 feet high with antennas extending 20 feet above the tower. Towers in all other zones are allowed to be up to 60 feet high with the antenna extending an additional 16 feet above the tower or 20 feet above the zoning height limit. In April 2025 staff conducted a pre-commercial application meeting with Spokane Regional Emergency Communications (SREC) to re-locate their operations in Spokane Valley. SREC operates the regional 911 call center that serves the City, Spokane County, and many other areas in the region. SREC initially proposed a tower with antenna that was approximately 145 feet high, which exceeded the tower height limits in the Mixed-UseZone. After evaluating the regulations and impacts on their services SREC initiated additional discussions with City staff noting that their communication tower must be at least 100 feet in height to provide communications services throughout the region. On July 29, 2025, City Council adopted Ordinance 25-013, as an emergency interim ordinance increasing the height limits for communication towers used by regional facilities for first responder communication. The ordinance stipulated that these interim regulations would be in effect for 180 days unless repealed, extended or modified by the City Council (see exhibit 4). The interim regulations will allow SREC to obtain the necessary permits to construct the tower to prepare the new location for operation and ensure continuous and reliable emergency communication services in the region. Page 2of 5 Staff Report and Recommendation CTA-2025-0002 The interim regulations ensure that SREC can provide emergency communication services to facilitate their relocation and serve as temporary rules in effect while the permanent regulations are considered and adopted. It is intended that the interim regulations will expire or be repealed. Therefore, City Council directed the Planning Commission to consider an amendment to the tower height limit for regional organizations providing emergency communications. Regulations developed and adopted by this process will be permanent regulations. Staff developed the draft code text amendment consistent with the intent of the interim regulations which created a narrow exception for increasing the tower height limit only if the following two criteria were met: the user is a regional provider, and the use will be for emergency communications. This prevents the exception from being utilized by commercial communication providers or other operators but does allow opportunities for towers meeting the criteria to increase the height limit in all zones, including offsite wireless communication towers. A NALYSIS: The current wireless communication facilities regulations establish the maximum tower and antenna height regardless of who the user is. The current regulations affect private, broadcast, and public safety services equally. The regulations establish an 80-foot maximum tower height in the Regional Commercial, Industrial and Industrial Mixed-Use Zone and a 60-foot maximum tower height in all other zones. Maximum antenna heights of 20 feet above the zoning district height limit are regulated similarly. Towers and antennas are permitted uses in all zones citywide, but a conditional use permit (CUP) is required when proposed in residential or multi-family zones. Towers and antennas are considered as a separate use and may be located as a primary use on any site. The proposed amendment: 1. Increases the maximum height limit allowed in all zoning districts if the user is a regional organization providing emergency responder communications – Both criteria must be met. SVMC Table 22.120-1 Tower Height Limitations establishes the maximum tower and antenna height allowed by zoning district. The table does not distinguish between user or purpose. Pursuant to SVMC Appendix A the definition of Tower is “Any structure built for the sole or primary purpose of supporting any FCC-licensed or authorized antennas and their associated facilities, including structures that are constructed for wireless communications services including, but not limited to, private, broadcast , and public safety services, as well as unlicensed wireless services and fixed wireless services such as microwave backhaul and the associated site.” All towers are regulated by the established height limits. Adding the exception language establishes an increased maximum tower height limit if the user is a regional organization that intends to use the tower for first responder communications. Both criteria must be met to achieve the additional height. Regional organizations are not defined in the SVMC, nor are first responder communication. However, SREC is considered the regionalized emergency response communications organization for Spokane County providing emergency and non-emergency call services, fire and law dispatch, and reports for law enforcement agencies. Other regional organizations that could potentially meet the criteria would include fire departments or police departments. While “regional organization” describes a broad group. “first responder communications” refers to a small group of persons with specialized training who are among the first to arrive and provide assistance at the scene of an emergency. First responders typically include law enforcement officers, emergency medical services members (EMT’s or paramedics) and fire fighters. The common understanding of the terms appears to provide guidance to implement the code. According to a SREC presentation given on September 26, 2024, SREC currently has 23 radio tower sites to manage Spokane County. The additional tower is needed to facilitate reliable and continuous communication at their new site. The network is established, and SREC has not indicated a need for Page 3 of 5 Staff Report and Recommendation CTA-2025-0002 additional towers in the future. It is unlikely that the exception allowing additional height for regional organizations providing first responder communications will result in additional towers. 2. Increases the maximum height limit up to 100 feet in all zones, which is an increase of 20 feet in the regional commercial, industrial and industrial mixed-use zone and 40 feet in all other zones if the user and use criteria are met. The existing tower height regulations are identified in SVMC Table 22.120-1. The maximum tower height is 80 feet in the Regional Commercial, Industrial, and Industrial Mixed-Use zones, and a maximum tower height of 60 feet in all other zones. The current regulations acknowledge the need for communication towers but place lower height limits in residential zones and commercial zones that allow residential uses. The amendment would increase the maximum tower height in all zones up to 100 feet. Wireless communication towers are permitted uses in all zones, but a conditional use permit (CUP)is required for a tower to be constructed in a residential or multifamily residential zone. The CUP does not allow the tower height limit to be increased but establishes a public review process to ensure that potential impacts from the use can be mitigated. The amendment has no impact on the required CUP but would establish the new allowed height in residential zones as 100 feet. Additional Code text amendment options for consideration: The Planning Commission expressed concern that the code text amendment may be too broad and may not adequately protect the residential zones. The Planning Commission may wish to consider the following options for amending the code. 1. Increase the height limit for wireless communication towers meeting the criteria in non- residential zones, and allow the increase in residential zones through the CUP process if a network need for additional height can be demonstrated; 2. Increase the height limit for wireless communication towers meeting the criteria in non- residential zones only; 3. Retain the code as is without exception for height increase and rely on the variance process to address unique situations as they occur. A. FINDINGS AND CONCLUSIONS SPECIFIC TO THE MUNICIPAL CODE TEXT AMENDMENT 1. Compliance with Title 17 SVMC (General Provisions) of the Spokane Valley Municipal Code a. Findings: SVMC 17.80.150(F) identifies the approval criteria for an amendment to Titles 17-27 SVMC. The City may approve a Municipal Code Text amendment if it finds that: i. The proposed text amendment is consistent with the applicable provisions of the Comprehensive Plan: Staff Analysis: The proposed amendment is supported by the Comprehensive Plan and is consistent with the following Comprehensive goals and policies: LU-G2 Provide for land uses that are essential to Spokane Valley residents, employees, and visitors. CF-GE Ensure efficient and cost-effective public safety and emergency services. CF-P7 Maintain a comprehensive emergency management plan that meets the needs of the city and coordinates with regional emergency planning efforts. Page 4 of 5 Staff Report and Recommendation CTA-2025-0002 U-P2 Promote the development of citywide communication networks using the most advanced technology available. ii. The proposed amendment bears a substantial relation to public health, safety, welfare, and protection of the environment: Staff Analysis: The proposed amendment bears substantial relation to public health, safety, welfare, and protection of the environment. SREC operates the regional 911 call center that serves the city, Spokane County and other areas in the region. SREC will be locating their 911 call center and emergency communications tower to a site within the Spokane Valley City limits. They have demonstrated that to provide continuous and reliable emergency communication they require a wireless communication tower that is 100 feet in height. The code text amendment ensures that emergency communication services can be provided ensuring the continuation of emergency services while limiting the opportunity for additional towers to be constructed at the increased height. b. Conclusion(s): The proposed text amendment is consistent with the approval criteria contained in the SVMC 17.80.150(F). 2. Finding and Conclusions Specific to Public Comments a. Findings: No public comment has been received to date either in support of the code text amendment or in opposition. The City Attorney noted at the Planning Commission Study Session on October 9, 2025, that one person expressed concern to City Council over health impacts of wireless communication facilities on July 29, 2025, which was the date Ordinance 25-013 was adopted establishing the interim regulations increasing the tower height limit. Pursuant to SVMC 17.80.150 and consistent with SVMC 17.80.120 the notice of public hearing was published on October 3, 2025, and October 10, 2025, in the Spokane Valley News Herald and posted on the City’s website. b. Conclusion(s): Adequate public noticing was conducted for CTA-2025-0002 pursuant to adopted public noticing procedures. 3. Finding and Conclusions Specific to Agency Comments a. Findings: The City has not received any agency comments to date. b. Conclusion(s): No concerns noted. B. CONCLUSION For the reasons set forth in Section A the proposed code text amendment to increase the height limit for wireless communication towers identified in chapter 22.120 Spokane Valley Municipal Code (SVMC) when the tower is used by a regional organization for first responder communications, and other related matters is consistent with the requirements of SVMC 17.80.150(F) and the Comprehensive Plan. Page 5 of 5 Notice of Public Hearing City of Spokane Valley CTA-2025-0002– Wireless Communication Tower Height Amendment This hearing will be conducted in person, with the option to attend remotely using web and telephone conference tools, as described below. Hearing Date and Time: October 23, 2025, at 6:00 p.m. Location: City Hall, 10210 E Sprague Ave, Spokane Valley, WA Zoom Meeting Details: Join Zoom Meeting A link to the Zoom meeting will be provided on the agenda and posted to the City’s webpage: www.spokanevalley.org/planningcommission. File Number: CTA-2025-0002 Description of Proposal: City-initiated code text amendment to Chapter 22.120 SVMC Wireless Communication Facilities that adds an exception to the tower height limit when the tower is used by regional facilities for first responder communication. The amendment adds SVMC 22.120.060 to Chapter 22.120 SVMC that authorizes towers for wireless communication services to be up to 100 feet tall (up to 120 feet tall including antennae array) when used by regional facilities for first responder communication. This amendment establishes the height restriction for towers meeting these criteria in all zoning districts. Proposal Location: This is a non-project action; the amendment will apply citywide. Applicant: City of Spokane Valley, 10210 East Sprague Avenue, Spokane Valley, WA 99206 Hearing Procedures: The Planning Commission will conduct the hearing pursuant to the rules of procedure adopted in SVMC Title 18 (Boards and Authorities). The public is encouraged to submit written comments prior to the hearing by sending the comments to Adam Knight, 10210 E Sprague Ave., Spokane Valley, WA 99206, or email to AKnight@spokanevalleywa.gov. All comments received between October 3, 2025 (the date of this notice) and October 23, 2025, (the date of the hearing) will be considered. Comments will need to be received no later than 4:00 PM on October 23, 2025, to be submitted into the record. Comments received will be entered into the record at the time of the public participation portion of the Public Hearing. Comments received through US Mail will be included if they are received prior to the hearing. All interested persons may testify at the public hearing in person or via the zoom meeting address and/or phone number. Interested persons planning to attend via ZOOM will need to sign up to speak no later than 4:00 p.m. on October 23, 2025. Use the link referenced above to sign up for oral public comments. This is not an opportunity for questions or discussion. Remarks will be limited to three minutes per person. Written comments and documents may only be submitted prior to the hearing. Any appeal of the City Council’s decision will be based on the record established before the Planning Commission, pursuant to SVMC 17.90 (Appeals). The Planning Commission will forward a recommendation on the request to the Spokane Valley City Council. Environmental Determination: Spokane Valley, acting as the Lead Agency, issued a Determination of Non- significance (DNS) on October 3, 2025, pursuant to WAC 197-11-340 (2). The 14 day appeal/comment period expires on October 17, 2025. Staff Report and Inspection of File: A staff report will be available for inspection seven (7) calendar days before the hearing. The staff report and application file may be inspected at the Spokane Valley Permit Center Monday – Friday from 8:00 a.m. to 5:00 p.m. excluding holidays. If you have any questions, please contact Adam Knight, Associate Planner, Planning Division, at AKnight@spokanevalleywa.gov. Patricia Rhoades Spokane Valley Deputy City Clerk Publish: October 3 and 10, 2025 3 2 1 DRAFT ADVANCE AGENDA as of December 1, 2025; 4:00 p.m. Please note this is a work in progress; items are tentative To: Council & Staff From: City Clerk, by direction of City Manager Re: Draft Schedule for Upcoming Council Meetings December 16, 2025 Formal B Meeting, 6:00 p.m. \[due Tue Dec 9\] 1. Ordinance 25-018: Second Read School Speed Camera Program Gloria Mantz, Jerremy Clark (10 minutes) 2. Ordinance 25- XX First Read Wireless Communication Tower Height Reg Amendment-M Basinger(10 minutes) 3. Resolution 25-XX: Legal Newspaper of Record Kelly Konkright, Marci Patterson (10 minutes) 4. Motion Consideration: 2026 Lodging Tax Grant Allocations Sarah Farr (10 minutes) 5. Motion Consideration: 5-Year Plan to Prevent & Address Homelessness Discussion Eric Robison (10 minutes) 6. Admin Report: Utility Box Wrap Discussion Virginia Clough (10 minutes) 7. Admin Report: Comprehensive Plan Discussion Steve Roberge (10 minutes) 8. Admin Report: Crypto Currency Discussion Caitlin Prunty (10 minutes) \[*estimated meeting: 80 mins\] December 23, 2025 Formal A Meeting, 6:00 p.m. \[due Tue Dec 16\] 1. Consent Agenda (claims, payroll, minutes) (5 minutes) 2. Ordinance 25-XXX: Second Read Wireless Communication Tower Height Reg Amend.M Basinger(10 minutes) 3. Motion Consideration: 2026 Fee Resolution adoption Dan Domrese (10 minutes) 4. Advance Agenda Mayor Haley (5 minutes) 5. Info Only: Department Monthly Reports; Fire Dept Monthly Report \[*estimated meeting: 30 mins\] December 30, 2025 Formal B Meeting, 6:00 p.m. CANCELED \[due Tue Dec 23\] January 6, 2026 Formal B Meeting, 6:00 p.m. \[due Tue Dec 30\] 1. Council Officer Selections for Mayor and Deputy Mayor Marci Patterson (10 minutes) January 13, 2026 Formal A Meeting, 6:00 p.m. \[due Tue Jan 6\] 1. Consent Agenda (claims, payroll, minutes) (5 minutes) 2. Advance Agenda Mayor (5 minutes) January 20, 2026 SPECIAL MEETING: Community Conversations, 5:00 p.m. January 20, 2026 Formal B Meeting, 6:00 p.m. \[due Tue Jan 13\] January 27, 2026 Formal A Meeting, 6:00 p.m. \[due Tue Jan 20\] 1. Consent Agenda (claims, payroll, minutes) (5 minutes) 2. Advance Agenda Mayor (5 minutes) 3. Info Only: Department Monthly Reports; Fire Dept Monthly Report February 3, 2026 Formal B Meeting, 6:00 p.m. \[due Tue Jan 27\] February 10, 2026 Formal A Meeting, 6:00 p.m. \[due Tue Feb 3\] 1. Consent Agenda (claims, payroll, minutes) (5 minutes) 2. Advance Agenda Mayor (5 minutes) February 17, 2026 SPECIAL MEETING: Community Conversations, 5:00 p.m. February 17, 2026 Formal B Meeting, 6:00 p.m. \[due Tue Feb 10\] February 24, 2026 Formal A Meeting, 6:00 p.m. \[due Tue Feb 17\] Draft Advance Agenda 12/3/2025 1:57:05 PM Page 1 of 2 1. Consent Agenda (claims, payroll, minutes) (5 minutes) 2. Advance Agenda Mayor (5 minutes) 3. Info Only: Department Monthly Reports; Fire Dept Monthly Report *time for public or council comments not included OTHER PENDING AND/OR UPCOMING ISSUES/MEETINGS: Autonomous Vehicle Regulations Compression Brake Discussion Energy Code Fairchild Air Force Base Update Fireworks Code Granicus Discussion Lithium-Ion Battery Policies Oversize & Overweight Vehicle Permit Paddy Wagon Services Peer Court Protection of Utility Infrastructures SCRAPS Draft Advance Agenda 12/3/2025 1:57:05 PM Page 2 of 2