Council adopts updated fee schedule and a $100,000 IT accounting budget adjustment

The Milwaukie City Council unanimously adopted updates to the consolidated fee schedule for fiscal years 2027 and 2028 and approved a $100,000 supplemental budget adjustment to account for new accounting treatment of subscription‑based IT contracts.

Finance Director Michael Osborne summarized the fee changes: modest planning fee increases, a new three‑tier water rate that lowers the price for essential first‑use volumes and raises charges for higher usage tiers, a street fee increase to $6.72 per month, and a Safe fee increase to $7.75 per month. Residential solid‑waste rates were raised approximately 4%; delivery fees for roll‑off services were increased to reflect longer travel times to landfills and higher delivery costs. "Most fees remained unchanged," Osborne said, citing a review of cost recovery and comparability.

Osborne also explained the $100,000 supplemental adjustment required by GASB 96 (subscription‑based information‑technology arrangements). The accounting standard treats multi‑year software subscriptions as a liability on the balance sheet rather than a single-year expense; the adjustment moves funds within the city budget to reflect the multi‑year subscription liability.

Council received no public opposition during the hearings and voted to adopt both the fee schedule resolution and the supplemental budget amendment unanimously. The council directed staff to publish the fee schedule changes and to continue public communication about utility-rate impacts.