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Committee recommends adding 2% revenue stabilization reserve and updates TIF guidelines

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Summary

The finance committee recommended a resolution to create a committed revenue stabilization fund equal to 2% of general fund expenditures (excluding capital outlay), phased in over three years, and reviewed proposed guidelines for issuing Tax Increment Financing (TIF) debt including coverage and issuance limits.

The finance committee forwarded a resolution that would amend the city’s fund‑balance policy to add a committed revenue stabilization fund equal to 2% of general fund expenditures (excluding capital outlay and bond‑funded projects). Staff said the new reserve is intended to stabilize finances during revenue downturns and to improve debt ratings by increasing total fund balance.

City finance staff presented the rationale: on projected general fund…

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