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Home My WebLink AboutProposed Resolution for Final 2026 Annual Budget - FINAL (0002)1 of 7 STATE OF WASHINGTON COUNTY OF JEFFERSON In the Matter of Adopting 2026 Annual Budget for the General Fund and Other Funds, the 2026 Jefferson County Road Construction Program, the 2026 County Capital Improvement Program, and the Central Services 2026 Cost Allocation Plans RESOLUTION No. WHEREAS, on July 21, 2025, the Board of County Commissioners adopted Resolution No. 48-0721-25R setting Objectives and Procedures for the 2026 Annual Budget; and WHEREAS, Jefferson County’s Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2026 in conformance with Resolution No. 48-0721-25R; and WHEREAS, the County Administrator, Elected Officials and Department Heads have considered the Working Capital Reserve Requirements for all County Funds in preparing their budgets; and WHEREAS, on July 21, 2025 the Board of County Commissioners adopted Resolution No. 48-0721-25R, which established goals and objectives with Budget Preparation of the 2026 Annual Budget, including a planned $526,000 for the Diversion of Road Levy for Traffic Law Enforcement for the 2026 General Fund Budget as authorized by RCW 36.33.220; and WHEREAS, on November 17, 2025 the Board of County Commissioners held a public hearing and certified the 2026 Ad Valorem Tax Levies for Jefferson County, as required by RCW 84.52.070 by adopting Resolution No. 76-1117-25R for the Increase in the Jefferson County General Fund Levy for 2026 Taxes, Resolution No. 77-1117-25R for the Increase for the Jefferson County Road Levy for 2026, and Resolution No. 79-1117-25R for the Increase for the Jefferson County Conservation Futures Tax Levy for 2026 Taxes; and WHEREAS, also on the November 17, 2025 Board of County Commissioners adopted Resolution No. 78-1117-25R, which authorized a $470,000 Diversion of Road Levy for Traffic Law Enforcement for the 2026 General Fund Budget as authorized by RCW 36.33.220; and WHEREAS, on December 15, 2025 the Board of County Commissioners adopted Resolution No. ___-1222-25R, which amended Resolution No. 48-0721-25R and repealedResolutionNo. 78-1117-25R in order to eliminate the previous diversion of Road Levy for Traffic Law Enforcement for the 2026 General Fund Budget; and WHEREAS, on December 22, 2025, the Board of County Commissioners conducted a public hearing on the 2026 Recommended Budget, at which hearing the public was given an opportunity to provide written public comments and oral testimony on any part of the proposed 2026 General Fund Budget; and 2 of 7 WHEREAS, the County Administrator and the Finance Director have submitted a Message for the Final 2026 Annual Budget;” and WHEREAS, the 2026 Annual Budget adopted in this resolution complies with state law, including Chapter 36.40 of the Revised Code of Washington; NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERSOF JEFFERSON COUNTY, WASHINGTON HEREBY RESOLVE AS FOLLOWS: Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of Commissioners hereby adopts the above “Whereas” clauses as Findings of Fact. Section 2. Purpose. The purpose of this resolution is for the Jefferson County Board of Commissioners to adopt the 2026 Annual Budget for the General Fund and Other Funds, the 2026 Jefferson County Road Construction Program, the 2026 County Capital Improvement Program, and the Central Services 2026 Cost Allocation Plans. Section 3. Adoption of 2026 Annual Road Program and 2026 Capital Improvement Program. The Board of Jefferson County Commissioners hereby adopt the 2026 Jefferson County Annual Road Program and the County Capital Improvement Program for 2026 as part of this budget document. Section 4. Adoption of 2026 Annual Budget. The Jefferson County Board of Commissioners hereby adopt the 2026 Annual Budget as posted by the Jefferson County Auditor on December 8, 2025, summarized in this document (Attachments 1 and 2). Section 5. Adoption of 2026 Central Services Facilities and Information Services Cost Allocation Plans. The Jefferson County Board of Commissioners hereby adopt the 2026 Central Services Facilities and Information Services Cost Allocation Plans as part of this budget document. Section 6. Adoption of 2026 Annual Budget and Staffing Schedules (Attachments 1, 2, and 3). The Jefferson County Board of Commissioners hereby adopt the attached budget and staffing schedules as the 2026 Annual Budget for Jefferson County, including the General Fund and all other County Funds; with an individual annual budget for 2026 being adopted at the DEPARTMENT LEVEL for the General Fund and at the FUND LEVEL for all other funds, with the adopted appropriated budget expiring on December 31, 2025. Furthermore, any revisions in 2026 that effect amounts appropriated and the number of authorized employee positions, salaries, wages, ranges, hours, or other conditions of employment must be approved by the Jefferson County Board of Commissioners or their approved designee. Section 7. Severability. If any section, subsection, sentence, clause, phrase or section of this resolution or its application to any person or circumstance is held invalid, the remainder of this resolution or its application to other persons or circumstances shall be fully valid and shall not be affected. Section 8. SEPA Categorical Exemption. This resolution is categorically exempt from the State Environmental Policy Act under WAC 197-11-800(19). 3 of 7 Section 9. Effective Date. This resolution shall take effect and be in full force immediately upon passage by the Jefferson County Board of Commissioners. SIGNATURES FOLLOW ON THE NEXT PAGE) 4 of 7 ADOPTED and APPROVED this _____ day of December, 2025. SEAL: ATTEST: Carolyn Gallaway, CMC Date JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS Heidi Eisenhour, Chair Greg Brotherton, Member Heather Dudley-Nollette, Member APPROVED AS TO FORM: Philip C. Hunsucker, Date Chief Civil Deputy Prosecuting Attorney 5 of 7 Revenue Categories Budget Property Taxes 9,240,700 Retail Sales Taxes 9,678,589 Excise Taxes 265,000 Licenses, Permits 33,205 Intergovernmental 4,920 Payment In-Lieu of Taxes (PILT)2,100,000 Federal Indirect Awards 230,590 State Grants, Awards 714,277 State Shared Revenues, Entitlements 1,253,991 General Government 1,403,850 Public Safety 638,609 Social Services 500 Civil Penalties 1,750 Civil Infraction Penalties 254,050 Criminal Traffic Misdemeanor Fines 4,000 Criminal Non-Traffic Fines 1,250 Criminal Cost Proceeds 43,364 Interest and Other Earnings 1,532,600 Rents and Leases 409,953 Other Misc Revenues 35,484 Court Remittances 1,150 Disposition of Capital Assets 152,500 Tranfers-In 474,051 Total General Fund Revenue 28,474,383$ ATTACHMENT 1: GENERAL FUND SUMMARY - 2026 BUDGET 6 of 7 ATTACHMENT 1: GENERAL FUND SUMMARY – 2026 BUDGET (cont.) Departments Budget Expenditures 010 Assessor 1,116,078 020 Auditor 1,184,478 021 Elections 833,988 050 Clerk 534,325 059 County Administrator 457,278 060 Commissioners 782,179 061 Board of Equilization 6,600 062 Civil Service 6,672 063 Planning Commission 35,715 065 Human Resources 442,370 067 Emergency Management 305,011 068 Community Services 317,820 080 District Court 1,176,661 110 Juvenile & Family Court 1,097,019 150 Prosecuting Attorney 1,779,663 151 Coroner 110,206 180 Sheriff 9,420,234 240 Superior Court 485,313 245 THERAPEUTIC COURTS CASE MGT 190,580 250 Treasurer 742,079 270 Non-Departmental 6,492,740 SUBTOTAL DEPARTMETAL EXPENDITURES 27,517,009$ Transfers to Other Funds AUDITOR O&M 270,988 COMMUNITY DEVELOPMENT (DCD)637,500 LAW LIBRARY 6,000 NOXIOUS WEED 4,500 PARKS & RECREATION 750,000 PUBLIC HEALTH 100,000 PUBLIC HEALTH - Special Purpose Tax 126,941 WSU COOPERATIVE EXTENSION 215,000 TOTAL OPERATING BUDGTED TRANSFER 2,110,929$ TOTAL GENERAL FUND EXPENDITURES 29,627,938$ 7 of 7 FUNDS REVENUE BUDGET EXPENDITURE BUDGET AUDITOR'S O&M 317,613 317,350 BOATING SAFETY PROGRAM 44,500 44,282 BRINNON FLOOD CONTROL SUBZ - 9,846 CHEM DP/MENTAL HEALTH PROGRAM 900,000 1,075,000 COMMUNITY DEVELOPMENT 2,418,994 2,540,349 CONSERVATION FUTURES TAX F 303,750 979,237 CONSTRUCTION & RENOVATION 9,900 2,164,856 COOPERATIVE EXTENSION PROGRAM 464,341 582,026 COUNTY CAPITAL IMPROVEMENT 1,500,000 463,107 COUNTY PARKS IMPROVEMENT FUND 1,031,260 1,064,886 COUNTY ROADS 12,225,085 12,828,887 COURT FACILITATOR FUND 5,000 5,000 CRIME VICTIMS SERVICES 77,029 132,449 EMPLOYEE BENEFIT RESERVE F 420,000 336,700 EQUIPMENT RENTAL 3,710,000 3,660,427 FACILITIES MGT 1,570,466 1,720,466 FEDERAL FOREST TITLE III 150 50 FLOOD/STORM WATER MANAGEMENT - 5,708 HAVA GRANT 1,000 - HEALTH AND HUMAN SERVICES 7,802,888 8,968,274 HHS SITE ABATEMENT FUND 16,000 65,000 HJC PARK JUMP PLAYGROUND 2,000 50,000 HOMELESS HOUSING FUND 372,961 328,961 HOTEL-MOTEL 680,000 915,051 INFORMATION SERVICES 2,952,800 2,966,141 JC TRANSPORTATION BEN DISTRICT 1,000,000 1,000,000 JEFF CO AFFORDABLE HOUSING 955,596 1,300,000 JEFF CO GRANT MGT FUND 3,601,032 4,019,782 JEFF CO INMATE COMMISSARY 16,949 5,450 JEFFCOM DEBT INDEBTEDNESS 282,000 281,673 JEFFERSON COUNTY DRUG FUND 50 - LAW LIBRARY 17,591 16,418 MENTAL HEALTH 52,910 65,000 NOXIOUS WEED CONTROL FUND 267,544 288,047 OPIOID SETTLEMENT 108,922 700,000 PARKS AND RECREATION 1,053,464 1,116,130 PHUGA SEWER CAPITAL FUND 3,684,382 4,790,997 PHUGA SEWER OPERATIONS FUN 381,610 456,964 POST HRVST TIMBER MGT RESERVE 200 2,000 PUBLIC INFRASTRUCTURE FUND 850,000 2,117,767 QUILCENE FLOOD CONTROL SUB - 5,030 REET-TECHNOLOGY FUND 12,000 14,000 RISK MGT RESERVE 100,000 100,000 SOLID WASTE 6,574,139 6,837,314 SOLID WASTE EQUIPMENT RESE 384,132 400,000 SOLID WASTE POST CLOSURE F 200 6,000 TREASURER'S O&M 67,145 73,745 TRIAL COURT IMPROVEMENT 27,000 13,200 VETERANS RELIEF 53,920 66,500 WATER POLLUTE CNTRL LN FUND - 1,000 WATER QUALITY DIVISION FUND 1,353,846 1,486,629 WATER QUALITY LAND ACQUISITION - - YARD WASTE EDUCATION 11,139 7,500 TOTAL OTHER FUNDS 57,681,508$ 66,395,199$ ATTACHMENT 2: OTHER FUND SUMMARY - 2026 BUDGET