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Washington County staff outline budget law, fund structure and property-tax basics at committee orientation
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Summary
County finance staff briefed new and returning budget committee members on Oregon budget law, the county budget calendar, the ERP-driven chart-of-accounts upgrade, and ad valorem tax mechanics including Measure 5/50 and compression; staff said the budget message and book will be released April 27 and adoption is targeted for June.
John Star, Washington CountyChief Financial Officer and Treasurer, opened the budget committee orientation by outlining the county finance timeline and the legal framework that guides local budgeting. "Westarted with our department briefings providing the budget to staff and leadership in February," he said, and added that "we'll release that to the public on April 27" when the budget message and proposed book will be published.
Why it matters: The orientation framed the committee committee's role in reviewing the proposed budget, asking written and oral questions, and recommending changes ahead of public hearings and formal adoption by the Board of Commissioners. Staff emphasized transparency, public participation and legal constraints under Oregon statutes.
Star walked members through basic budget law and the structure of county accounts, saying Oregon Revised Statutes and administrative rules set standards for preparing and publishing a budget, including required comparative tables of prior-year expenditures. He described the county chart-of-accounts update tied to a multi-year enterprise resource-platform (ERP) upgrade: the new account structure is intended to improve consolidated reporting and grant tracking and to put more approval routing into the system.
"Wehave had an old system for 24 years, and we are moving into the modern era," Star said, describing improved reporting and the ability to pull timely grant information. He told the committee the county will present the budget book with a reader's guide at the April 27 meeting and walk through the amendment process then.
On fund accounting, Star described the different legal fund types the county uses and gave examples: the general fund for core services, special revenue funds for dedicated purposes (library, district patrol), debt service funds for bond payments, capital projects funds for construction, and proprietary and fiduciary funds such as a lighting service district and pooled investments. He said fiduciary custodial accounts handle distribution of collected property taxes and transient lodging tax to other taxing districts.
Star also summarized major revenue sources that support county services: beginning fund balance, fees and charges ("we have over 1,200 fees"), grants and donations, bond proceeds and borrowing, interfund charges, interest earnings, and property taxes. "For our general fund, property taxes are about 70% of our general fund resources," he said.
On property-tax mechanics, staff explained the three ad valorem categories the county uses: the permanent rate, voter-approved general obligation bond levies that fund capital projects, and local option taxes that are typically temporary. Star discussed Measure 50 and referenced Measure 5 while explaining limits on assessed-value increases and the concept of "compression," which can reduce collections when taxing caps are exceeded across overlapping taxing districts. He noted local option levies are commonly five-year measures and are the first to be compressed under the tax rules.
Committee members and staff asked and answered procedural questions. Staff committed to sharing prior roundtable recordings and related links and emphasized that submitted questions are compiled into a public spreadsheet so answers benefit all members. County Administrator Budget Officer Tanya Angie asked members to bring their perspectives and said staff would support members throughout the process.
What happens next: Staff said the committee will meet on April 27 to receive the budget message and proposed budget, appoint a lay chair and vice chair for the committee, and receive a schedule of upcoming briefings and instructions on the amendment process. Presentations on ESPD/URMD and the North Bethany road service district are slated for May 20; the county aims to hold the public hearing and adopt the budget in June.
The orientation closed with an offer of one-on-one follow-up for new members and a pledge that staff would send links to materials and prior sessions.
