The City of Sandy adopts a budget every two years to guide decision making and execution of the overall operating and capital plans. The budget is prepared at the direction of the City Manager to address the goals and objectives of the City Council and fulfill the service level expectations of citizens and customers. After being prepared the budget is presented to the Budget Committee for review approval, before final adoption by the City Council.

You can review Sandy's 2023-25 budget here.

The 2025-27 budget review process will begin soon, and Sandy's Budget Committee currently has five open seats that need to be filled. Budget Committee members must be registered voters and live within Sandy city limits.

The committee will likely meet several times later this spring; members serve a four year term. Click here to apply!

Budgeting Overview

In Oregon, a city’s adopted budget is a legal document that establishes the authorization to receive and spend money, and limits how much money can be spent for a specific activity or program. It presents the estimated costs of expenditures (goods or services the city plans to purchase in the coming fiscal year) and other budget requirements (contingency for unanticipated expenses) that must be planned for, but may not actually be spent. It also presents the anticipated and actual revenues that will be available to pay for those expenditures.

The budgeting process for local governments in Oregon has nine required steps, composed of four phases in which the budget is: prepared, approved, adopted and executed. Click here to learn more about the budget process. 

After adopting the budget, the governing body makes the necessary appropriations and certifies to the county assessor the tax to be imposed. In order to levy taxes through a county assessor, cities must prepare a budget following the specific process as established in state law. Here's a video from Clackamas County's Tax Assessor with an overview of their procedures.

Information on Fund Accounting

Oregon budget law requires cities to track revenues and expenditures based on use? As such, the City of Sandy operates under the “fund accounting” structure, which means revenue and expenses are accounted for in different funds to ensure they are used properly. The City cannot legally take money from one fund and spend it in another area.

A fund is a fiscal and accounting entity with self-balancing accounts set aside to carry on a specific activity or to meet certain objectives in accordance with a specific regulation. The requirements and resources of a fund must always balance.

More on fund accounting and other budget law requirements can be found in this Oregon Department of Revenue handbook.

Under Oregon budget law, budget expenditures and other requirements must be itemized to show all estimated expenses. The estimates may be prepared either by program or organizational unit. Within any fund each expenditure must be detailed and identified, arranged by organizational unit if applicable, and put into one of these major object classifications:

• Personnel Services: all salaries, fringe benefits, and miscellaneous costs associated with salary expenditures.
• Materials and Services: contractual and other services (example: audit or legal services), materials, supplies, and other charges.
• Capital Outlay: acquisition of land, buildings, improvements, machinery, and equipment.

Some special expenditures and requirements do not fit logically into one of these three object classifications. These are put in special categories. The most common special categories are:

• Debt Service: repayment of principal and interest on bonds, interest-bearing warrants, and short term loans.
• Transfers: an amount to be given as a resource to another fund in the budget.
• General Operating Contingencies: a special amount set aside in the upcoming year for unforeseen expenses

Information on Property Taxes

Property taxes are the largest source of revenue for the City of Sandy’s General Fund. The City’s permanent tax rate is $4.1152 per $1,000 of assessed value. The City receives about 32% of a property’s total tax bill, with the rest going to other local jurisdictions as shown in the pie chart.

Property taxes in Oregon are calculated based on a property’s assessed value. Our state’s current property tax system is shaped by two Oregon constitutional amendments passed in the 1990s: Measures 5 and 50. Prior to Measures 5 and 50, property taxes in Oregon were assessed under a levy-based system, with the levy amount applied to each property’s real market value (RMV). To meet community service demands, each taxing district calculated its own levy according to budgetary needs.

However, both Measures 5 and 50 created a rate-based tax system while reducing taxable values and limiting tax rate growth. The rate became a constitutionally fixed amount. According to 2023 metrics, Sandy’s total taxable assessed value of $1.086 billion is about 47% of the city's total market value. 

Check out the video below to learn more about the history of property tax in Oregon.

History of Property Tax in Oregon

Stopping Water Loss in Sandy

Minimizing water loss in our drinking water system is important for Sandy – it conserves a valuable resource while lowering the cost of running the utility and reducing the risk of infrastructure damage.

That’s why Sandy recently worked with Mueller Co. on a pilot project to test new approaches for detecting and addressing leaks in the system. We deployed consumption meters, pressure optimizing valves, and acoustic leak sensors to quantify, identify, and repair water loss causes, while optimizing system pressure to achieve near-zero water loss in the test area.

Check out this great video Mueller made about the project, and kudos to our Water Supervisor Joe Johanesen for managing the project!

🎧 Get Ready for Sandy’s Annual Silent Disco! 🎧

Teens in Grades 6-12, this is your night to shine! Come party with us at the Sandy Community Center on March 14th from 7-9:30 PM!

You'll get your own set of headphones with 3 music channels to choose from – so no matter what you’re into, you can vibe to your own beat! Don’t forget to strike a pose at the photo booth to capture all those fun moments! And don’t leave without filling up on plenty of pizza, snacks, and soda. 

Tickets are just $15 – Register via the QR code on the poster or online here.

Big thanks to our amazing sponsors Maeco of Oregon and Dick Hannah Chevrolet for making this night possible! It’s gonna be an unforgettable night.

Sandy Bee City USA is part of the national Bee City USA initiative, led by The Xerces Society for Invertebrate Conservation. As an affiliate, Sandy is dedicated to supporting pollinator species through a variety of policies and programs. These include implementing an integrated pest management program, creating pollinator-friendly habitats on public lands, and offering educational resources to raise awareness about pollinator preservation.

Sandy's Bee City Action Group meets quarterly to discuss ongoing and upcoming projects. These meetings are open to everyone, and we're always looking for new members to get involved!

For more information or questions, please call (503) 668-5569.

Did you know Sandy has fantastic community gardens at Bornstedt Park?

You can check out the garden here, and there's great news - we still have a handful of community garden beds open for the 2025 gardening year!

Individuals can register for a maximum of 2 garden beds. The garden beds are 4 x 8 ft and we also offer 2 ADA accessible raised garden beds. Please call (503) 668 5569 for more information about the gardens and ADA beds!

Register today!

Author Talk: Someplace North, Someplace Wild by Gary Brumbelow

As a youth, Gary loved ranch life: riding, checking cattle, doing chores. In his twenties, he spent two years in British Columbia in a region of huge mountain ranches.

He writes about a young Texan who pursues his dream of ranching in the Canadian wilderness. Cody lands a mountain ranch job, meets a beautiful girl, then out of the blue is arrested because he’s been framed for murder. And the county attorney is crooked; he can’t trust the system. What does he do?

That’s what happens in Someplace North, Someplace Wild. When a young Texan is framed for murder, he has one week to track down the killer or forfeit his wilderness-ranch dream forever.

Join us to hear Gary discuss his journey of writing Someplace North, Someplace Wild.

Date: Saturday, February 22

Time: 3:00 pm to 4:00 pm

Location: Hoyt Community Room in the Sandy Library

Craft Swap

Bring craft supplies you are no longer using and browse the materials donated by others. Please present your donated supplies in an organized manner. If you don't have anything to donate, you are still welcome to come and choose some items - there is always more that comes in then goes out.

Craft Swap Info & Guidelines

• The Craft Swap is an in-person program. Supplies cannot be dropped off ahead of time.
• Please limit the supplies that you bring to what would fit in a standard size storage bin.
• All items should be in good condition.
• Sort through and organize your supplies ahead of time as much as possible.
• When you arrive, you will place them in the appropriate area according to the craft.
• If you have nothing to donate you are still welcome to come and pick out some materials. There is always more brought in then picked up.
• If you’d like to set your supplies up early, you can arrive between 11:30-12:00. Come to the side door near the community room to get in.
• Leftover materials will be donated locally.

Date: Sunday, February 23

Time: 12:00 pm to 2:00 pm

Location: Hoyt Community Room in the Sandy Library

Dr. Seuss' Birthday Party

Oh the fun you will have at the library! Come and celebrate Dr, Seuss with a special family storytime on his birthday. We’ll read one of Dr. Seuss’s beloved books and then dive into exciting, Seuss-inspired games and activities.

Date: Saturday, March 1, 2025

Time: 10:00 - 11:00 AM

Location: Hoyt Community Room in the Sandy Library

Have you ever wanted more details on how tax dollars are spent on city services? Good news - we have detailed audit information  publicly available on our website!

The City of Sandy's annual audit, for the fiscal year ending on June 30, 2024, is now complete. The City has received the Certification of Achievement for Excellence in Financial Reporting for our Annual Comprehensive Financial Report (ACFR) for 30 years, and we expect to receive this award again for our most recent ACFR. 

Additionally, the City publishes a Popular Annual Financial Report (PAFR), which is designed to provide the City's financial information in a condensed, readily accessible, and easily understandable format. The City has received the Popular Annual Financial Reporting Award for the last two years, and we anticipate receiving this award again for our most recent PAFR. 

Check out all of our audited financial information here!

Here's the latest in our comprehensive database of active land use applications, complete with links to public meetings, documents, plans, maps, explanatory videos, staff reports, and other materials! You'll also find links to opportunities to take part in the decision-making process by submitting your own testimony.

Please feel free to contact us if you have any questions.

Be a part of the process! Members of the public are always welcome at meetings of the City Council and other boards and commissions.

Get meeting details and learn more about the variety of ways you can participate by visiting our online meeting portal.

Mark Your Calendars:

• City Council: February 18th (Tuesday)
• City Council: March 3r