Budget 101 – Understanding the City of Tukwila Budget
Welcome
The City budget is more than numbers on a page. It is a plan for how the City provides services, supports public safety, and invests in the community.
This information is intended to help residents better understand how the City of Tukwila develops and manages its budget. The goal is to explain where public money comes from, how it is used, and how community priorities help shape budget decisions.
The City of Tukwila is committed to transparency, responsible financial management, and community involvement throughout the budget process. The City also recognizes the importance of being a good steward of public resources while continuing to provide reliable services and plan for the future.
Tukwila is a diverse and connected community. From parks and neighborhood programs to public safety and community events, the budget supports many of the services residents utilize every day. Understanding the City budget is one way residents can better see how community priorities are turned into City services, projects, and investments.
What Is a City Budget?
To understand how the budget works, it is helpful to first understand where City funding comes from and how those resources are used. At its core, a city budget is a financial plan that outlines how the City expects to receive and spend money over a specific period of time.
The budget is also:
- A policy document that reflects community priorities
- An operations guide for City departments
- A planning tool for future projects and services
- A communication tool that helps residents better understand City finances
Where the Money Comes From
City services are funded through a combination of taxes, fees, grants, and other revenue sources.
Where Your Tax Dollars Go:
City revenues support a wide range of services and programs that residents rely on every day.
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The City budget supports services that residents rely on every day, including:
- Parks and recreation programs
- Police services
- Street maintenance
- Sidewalks and transportation improvements
- Permit and planning services
- Community programs and partnerships
- Water, sewer, and stormwater services
In addition to understanding what the budget funds, it is also important to understand how the City plans and adopts its budget.
Biennial Budgeting
The City of Tukwila uses a two-year budget, called a biennial budget. This means the City adopts one budget that covers two calendar years.
Biennial budgeting helps the City:
- Plan for future needs
- Improve long-term financial planning
- Better coordinate large projects
- Provide stability for City operations
How the Budget Process Works
Throughout the process, the City reviews financial conditions, community priorities, and service needs to help guide budget decisions. The City budget is developed through a collaborative process involving residents, City staff, the Mayor, and the City Council.
Community Input → Department Requests → Mayor’s Budget → Council Review → Public Hearings → Budget Adoption → Ongoing Monitoring
Not all City revenues can be used for any purpose. State laws, voter-approved taxes, and utility fees often require funds to be used for specific services.
Understanding City Funds
City governments use fund accounting to plan and track money. A fund can be thought of as a separate account used for a specific purpose. Some revenues are legally restricted and can only be used for certain services or projects.
| Fund Type | What it Pays For |
| General Fund | Police, Parks, Planning, Administration |
| Special Revenue Fund | Lodging Tax, Streets |
| Capital Projects Fund | Roads, Sidewalks, Facilities |
| Enterprise Funds | Water, Sewer, Stormwater |
Examples of City Funds
General Fund – The City’s primary operating fund supporting services, for example, police, parks, planning, administration, and community services.
Special Revenue Funds – Used for revenues legally restricted for specific purposes, such as lodging tax or street-related revenues.
Capital Project Funds – Used for major infrastructure and facility projects including roads, sidewalks, parks, and public facilities.
Enterprise Funds – Support water, sewer, and surface water utilities and are primarily funded through user fees and charges.
Community Engagement and Transparency
Public participation plays an important role in the City’s budget process. The City uses public meetings, surveys, outreach events, and community programs to better understand resident priorities and concerns.
In 2024, the City conducted a Budget Priorities Survey to better understand community needs and service priorities. Residents identified several important topics, including:
🚦 Traffic calming
👮 Public safety
🏘 Affordable housing
🚶 Sidewalk improvements
🛣 Street maintenance
🤝 Homelessness response
This feedback helps inform budget discussions, long-term planning, and future investments.
The City has also encouraged participation through programs such as See-Click-Fix, the Tukwila Leadership Initiative and the People’s Project, a resident-led program that allows community members to help identify and select neighborhood improvement ideas.
To improve transparency and public access to information, the City recently launched new OpenGov budget and financial transparency tools. These tools allow residents to view financial information online and better understand how public resources are being used.
Financial Sustainability
The City works to maintain long-term financial stability so it can continue providing reliable services to the community, even during economic downturns or emergencies.
In prior budget cycles, the City relied on a combination of one-time revenues and temporary cost-saving measures to help balance the budget. For the current biennium, the City’s focus is building a sustainable financial plan where ongoing City services are primarily supported by ongoing revenues.
The 2027-2028 budget focuses on maintaining existing service levels while supporting long-term responsible financial planning.
Like many cities, Tukwila must balance community needs with available resources. Community feedback helps the City better understand which services residents value most and where additional investment may be needed.
The City continuously reviews operations, improves efficiency, evaluates long-term costs, pursues grant funding opportunities. The City also looks for ways to strengthen financial stability. Part of maintaining long-term financial stability includes preparing for unexpected events and future financial risks.
Why the City Maintains Reserves
Just like households maintain savings accounts for emergencies, cities maintain reserves to help respond to:
- Economic uncertainty
- Natural disasters
- Unexpected emergencies
- Temporary revenue shortfalls
- Major infrastructure needs
Community Priorities and Budget Decisions
Community surveys are one of several tools used to help inform budget decisions, along with City Council priorities, financial conditions, long-term planning, department needs, and ongoing community engagement.
The City’s budget is not developed in isolation. Community outreach, public engagement, Council discussions, strategic planning, and prior community feedback all help shape budget priorities and service decisions.
The City is committed to:
- Increasing awareness of City services
- Providing transparent financial information
- Encouraging community participation
- Helping residents better understand the budget process
Investing in the Community
The City budget supports projects, programs, and partnerships that benefit the community.
Recent examples include grant funding for tiny homes construction, park improvements, infrastructure upgrades, and community programs.
The City also works with community organizations, volunteers, schools, and regional partners to support services and expand opportunities for residents.
What Residents Can Expect
The budget is designed to maintain core City services residents rely on every day, including:
- Public safety services
- Parks and recreation programs
- Street and infrastructure maintenance
- Permit and development services
- Utility services
- Community programs and partnerships
Residents can expect the City to continue focusing on transparency, financial sustainability, outreach efforts, and long-term planning while maintaining reliable services.
The City will continue working to support safe neighborhoods, reliable infrastructure, community spaces, environmental stewardship, and programs that contribute to the overall quality of life in Tukwila.