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HomeMy WebLinkAbout5-13-2025 SPECIAL FORMAL SESSIONS ��4Gt�� BEAch� 4 �t Lr Z Z G � FS 0 City of Virginia Beach "COMMUNITY FOR A LIFETIME OF oUR NAZ\�N City Council Members Mayor Robert M. "Bobby" Dyer bdyer@VBgov.com 1 757-385-4581 Vice Mayor Rosemary Wilson, District 5 Cal "Cash"Jackson-Green, District 7 rcwilson@VBgov.com 1 757-422-0733 ciacksongreen@VBgov.com 1 757-629-8792 Michael F. Berlucchi, District 3 Robert W. "Worth" Remick, District 6 mberlucc@VBgov.com 1 757-407-5105 wremick@VBgov.com 1 757-840-5855 Stacy Cummings, District 8 Dr. Amelia N. Ross-Hammond, District 4 stcummings@VBgov.com 1 757-629-8691 arosshammond@VBgov.com 1 757-840-0735 Barbara M. Henley, District 2 Jennifer Rouse, District 10 bhenley@VBgov.com 1 757-426-7501 ivrouse@VBgov.com 1 757-840-1821 David Hutcheson, District 1 Joashua F. "Joash" Schulman, District 9 dhutcheson@VBgov.com 1 757-651-7641 ischulman@VBgov.com 1 757-840-1291 Email all City Council members at CityCouncil@VBgov.com City Council Appointees Patrick A. Duhaney City Manager Amanda Barnes City Clerk Mark D. Stiles City Attorney Sue Cunningham City Real Estate Assessor Lyndon S. Remias City Auditor City Hall, Building 1 2401 Courthouse Drive Virginia Beach, VA 23456 Phone: 757-385-4303 1 Fax: 757-385-5669 City Council Special Formal Session Agenda May 13, 2025 Mayor Robert M. "Bobby" Dyer Presiding I. SPECIAL FORMAL SESSION -CITY COUNCIL CONFERENCE ROOM- A. CALL TO ORDER - Mayor Robert M. "Bobby" Dyer 3:30 P.M. 1. READING OF THE MAYOR'S CALL FOR SPECIAL FORMAL SESSION B. ROLL CALL OF CITY COUNCIL II. CITY MANAGER'S BRIEFINGS A. CHARTER CHANGE REFERENDUM PUBLIC EDUCATION CAMPAIGN Tiffany Russell, Director—Communications B. OCEANA DREDGED MATERIAL MANAGEMENT PLAN 4:00 P.M. LJ Hansen, Director— Public Works III. CITY COUNCIL DISCUSSION/INITIATIVES/COMMENTS 4:30 P.M. IV. RECESS TO CLOSED SESSION 4:45 P.M. V. RECONVENE VI. CERTIFICATION OF CLOSED SESSION VII. ADJOURNMENT ti U rY� Cityof Virginia Beach OF OUR NA"\ONr' Y Robert M. 'Bobby" Dyer VirginiaBeach.gov MAYOR MUNICIPAL CENTER,BUILDING 1 2401 COURTHOUSE DRIVE VIRGINIA BEACH,VA 23456-9000 OFFICE:(757)385-4581 CELL:(757)749-4659 BDYERa.VBGOV.COM May 8, 2025 HONORABLE MEMBERS OF CITY COUNCIL In accordance with the Virginia Beach City Code, Section 2-21, and by the authority vested in me as Mayor of the City of Virginia Beach, I hereby call for a SPECIAL FORMAL SESSION of the VIRGINIA BEACH CITY COUNCIL: Tuesday, May 13, 2025, at 3:30 P.M. City Council Conference Room 2034 Building 1 - 2nd Floor 2401 Courthouse Drive The purpose of this SPECIAL FORMAL SESSION is to conduct PUBLIC BRIEFINGS and CITY COUNCIL COMMENTS/DISCUSSION as listed in the attached and published agenda. City Council will then convene into a Closed Session at the conclusion of the public briefings and City Council comments/discussion where the following matters will be considered: • Legal Advice—Atlantic Park (Requested by Mayor Dyer) • Personnel Matters - Council Appointments: Council, Boards, Commissions, Committees, Authorities, Agencies, Task Forces and Appointees (Requested by Mayor Dyer) At the conclusion of the Closed Session, the City Council will reconvene into Open Session for the purpose of certifying the Closed Session. This Special Formal Session will be broadcast on Cable TV, virginiabeach.gov and Facebook Live. Sincerely, Robert M. Dyer Mayor cc: City Manager City Attorney City Clerk Deputy City Managers FOIA Office Communications Office City of ��4G1NIA BEAc�'G. 04 r? Virginia "COMMUNITY FOR A LIFETIME f OF BUR NAS1�N City Council Members Mayor Robert M. "Bobby" Dyer bdver@VBgov.com 1 757-385-4581 Vice Mayor Rosemary Wilson, District 5 Cal "Cash"Jackson-Green, District 7 rcwilson@VBgov.com 1 757-422-0733 ciacksongreen@VBgov.com 1 757-629-8792 Michael F. Berlucchi, District 3 Robert W. "Worth" Remick, District 6 mberlucc@VBgov.com 1 757-407-5105 wremick@VBgov.com 1 757-840-5855 Stacy Cummings, District 8 Dr. Amelia N. Ross-Hammond, District 4 stcummings@VBgov.com 1 757-629-8691 arosshammond@VBgov.com 1 757-840-0735 Barbara M. Henley, District 2 Jennifer Rouse, District 10 bhenlev@VBgov.com ( 757-426-7501 ivrouse@VBgov.com 1 757-840-1821 David Hutcheson, District 1 Joashua F. "Joash" Schulman, District 9 dhutcheson@VBgov.com 1 757-651-7641 ischulman@VBgov.com 1 757-840-1291 Email all City Council members at CityCouncil@VBgov.com City Council Appointees Patrick A. Duhaney City Manager Amanda Barnes City Clerk Mark D. Stiles City Attorney Sue Cunningham City Real Estate Assessor Lyndon S. Remias City Auditor City Hall, Building 1 2401 Courthouse Drive Virginia Beach, VA 23456 Phone: 757-385-4303 1 Fax: 757-385-5669 City Council Special Formal Session Agenda May 13, 2025 Mayor Robert M. "Bobby" Dyer Presiding I. SPECIAL FORMAL SESSION -CITY COUNCIL CHAMBER- A. CALL TO ORDER— Mayor Robert M. "Bobby" Dyer 6:00 P.M. 1. READING OF THE MAYOR'S CALL FOR SPECIAL FORMAL SESSION B. ROLL CALL OF CITY COUNCIL II. FY2025-26 RESOURCE MANAGEMENT PLAN - RECONCILED PROPOSAL A. FY2025-26 OPERATING BUDGET 1. Ordinance to APPROPRIATE $3,864,748,322 consisting of$753,894,590 in inter-fund transfers, $325,165,903 for internal service funds, and $2,785,687,829 in operations for Fiscal Year beginning July 1, 2025 and ending June 30, 2026 2. Ordinance to ESTABLISH the Tax Levy on Real Estate for FY2026 3. Ordinance to ESTABLISH the Tax Levy on Personal Property and Machinery and Tools for Calendar Year 2026 4. Ordinance to AUTHORIZE the City Manager to submit the FY2025-26 Annual Funding Plan to the U.S. Department of Housing and Urban Development (HUD) S. Ordinance to AMEND City Code Sections 35-64 and 35-67 re Exemption or Deferral of Real Estate Taxes for elderly or disabled persons 6. Ordinance to AMEND City Code Section 35-137 re Tax on meals 7. Ordinance to ESTABLISH revenues for and planned expenditures from the Major Projects Fund 8. Ordinance to AMEND City Code Section 32.5-2 re Equivalent Residential Unit (ERU) Fee 9. Ordinance to AMEND City Code Section 2-385 re Short Term Rental Zoning Permit 10. Resolution to EXTEND the City/School Revenue Sharing Policy to June 30, 2026 11. Ordinance to AMEND City Code Section 2-83 re holidays 12. Ordinance to ADD City Code Section 2-426 re charging for ambulance services 13. Ordinance to AMEND City Code Section 2-421 re Department of Emergency Medical Services (EMS) 14. Ordinance to ADD City Code Section 2-322 re establish a division of Community Justice within the Department of Human Services 15. Ordinance to DECLARE as SURPLUS $1-Million of funding within the Central Business District South Tax Increment Financing Fund (Town Center TIF) re FY2024-25 Operating Budget 16. Ordinance to AMEND Section 3 of the Central Business District—South Tax Increment Financing Ordinance re include capital maintenance and beautification 17. Ordinance to ADD Article IV to City Code Chapter 18 re pleasure boat license fees 18. Ordinance to AMEND City Code Section 2-101 re definition of"Full-Time Employee" B. FY2025-26 CAPITAL BUDGET 1. Ordinance to ADOPT the FY2025-26 through FY2030-31 Capital Improvement Program (CIP) and APPROPRIATE $446,881,310 re FY2025-26 Capital Budget, subject to funds being provided from various sources set forth herein 2. Ordinance to AUTHORIZE the issuance of General Obligation Public Improvement Bonds in the maximum amount of$72,827,365 re various public facilities and general improvements 3. Ordinance to AUTHORIZE the issuance of General Obligation Public Improvement Bonds in the maximum amount of$11,800,000 re flood protection 4. Ordinance to AUTHORIZE the issuance of Stormwater Utility System Revenue Bonds in the maximum amount of$12,369,281 5. Ordinance to AUTHORIZE the issuance of Water and Sewer System Revenue Bonds in the maximum amount of$26,819,000 6. Resolution to AFFIRM the City's commitment to fund the Locality Share of Projects and PROVIDE Signature Authority for projects under agreement with the Virginia Department of Transportation (VDOT) III. ADJOURNMENT The full Agenda with all backup documents can be viewed in the eDocs Document Archive under: Current Session. If you would like to receive an email with a list of the agenda items for future City Council meetings, please submit your request to TChelius@vbgov.com or call 757-385-4303. AGENDA ITEMS Citizens who wish to speak can sign up either in-person or virtually via WebEx. Anyone wishing to participate virtually, must follow the two-step process provided below: 1. Register for the WebEx Meeting. 2. Register with the City Clerk's Office by calling 757-385-4303 prior to 5:00 p.m. on May 13, 2025. 1A'B-B �`4G1NF.gc� U City of Virginia Beach Up OUR NA'"041, V Robert M."Bobby"Dyer Virg iniaBeach.gov MAYOR MUNICIPAL CENTER,BUILDING 1 2401 COURTHOUSE DRIVE VIRGINIA BEACH,VA 23456-9000 OFFICE:(757)385A581 CELL:(757)749-4659 BDYER(&VBGOV.COM May 8, 2025 HONORABLE MEMBERS OF CITY COUNCIL In accordance with the Virginia Beach City Code, Section 2-21, and by the authority vested in me as Mayor of the City of Virginia Beach, I hereby call for a SPECIAL FORMAL SESSION of the VIRGINIA BEACH CITY COUNCIL: Tuesday, May 13, 2025, at 6:00 P.M. City Council Chamber Building 1 - 2°d Floor 2401 Courthouse Drive The purpose of this SPECIAL FORMAL SESSION is to allow City Council to consider adoption of the FY2025-2026 RESOURCE MANAGEMENT PLAN (Operating Budget, Capital Improvement Budget and related ordinances) as listed in the public agenda. If you wish to make comments virtually on an item, please follow the two-step process provided below: 1. Register for the WebEx here. 2. Register with the City Clerk's Office by calling 757-385-4303 prior to 5:00 p.m. on May 13, 2025. This Special Formal Session will be broadcast on Cable TV, virginiabeach.�ov and Facebook Live. Citizens are encouraged to submit their comments to the City Council prior to the Special Formal Session via email at CityCouncil(&vbgov.com. Sincerely, Robert M. Dyer Mayor cc: City Manager City Attorney City Clerk Deputy City Managers FOIA Office Communications Office lZ u iS� CITY OF VIRGINIA BEACH AGENDA ITEM ITEMS: The FY 2025-26 Operating Budget and Capital Improvement Program (CIP) Related Ordinances MEETING DATE: May 13, 2025 ■ Background: On March 26, 2025, the City of Virginia Beach's FY 2025-26 Proposed Resource Management Plan, which includes the Operating Budget and Capital Improvement Program, was presented to City Council. The City held a public hearing on April 17 to provide the public the opportunity to comment on proposed adjustments to taxes and fees and various authorizations of bonds for the CIP. On April 23, a separate public hearing regarding the Resource Management Plan and an effective tax increase was also held, which allowed further comment on the Real Estate tax rate in the Proposed Operating Budget, and on May 6 an additional public hearing was held on proposed amendments to the Central Business District — South Tax Increment Financing District ordinance. ■ Considerations: On May 2, 2025, the City Council was provided a summary of the city administration reconciliation requests, primarily resulting from actions within the Commonwealth of Virginia's budget. At the May 6, 2025, City Council workshop, Mayor Dyer and Vice Mayor Wilson presented a letter proposing various additional amendments to the City Manager's Proposed Budget. The Proposed Resource Management Plan has been amended with these revisions, which are set out in the attached letter and corresponding matrix (Attachment A), dated May 6, 2025. At the time of the Proposed Budget, the estimated fund balance of the General Fund was 10.07% of FY 2025-26 revenues. Following the adjustments outlined in the Reconciliation letter and corresponding attachments, the estimated fund balance is 9.95%. Actual fund balances percentages will be known at the time of financial closeout of the fiscal year, and reported by the Department of Finance within the Annual Comprehensive Financial Report. The changes included within both letters are reflected in the following ordinances. With the Council's approval, these ordinances will provide for the implementation of the City's FY 2025-26 Budget. Ordinances that support the Operating Budget: 1 . An Ordinance to Appropriate Funds for the Fiscal Year Beginning July 1 , 2025 and Ending June 30, 2026 for Operations 2. An Ordinance Establishing the Tax Levy on Real Estate for Fiscal Year 2026 3. An Ordinance Establishing the Tax Levy on Personal Property and Machinery and Tools for the Calendar Year 2026 4. An Ordinance to Authorize the City Manager to Submit an Annual Funding Plan to the U.S. Department of Housing and Urban Development 5. An Ordinance to Amend Sections 35-64 and 35-67 of the City Code Pertaining to the Exemption or Deferral of Real Estate Taxes for Elderly or Disabled Person 6. An Ordinance to Amend the City Code Pertaining to the Tax on Meals 7. An Ordinance to Establish Revenues for and Planned Expenditures From the Major Projects Fund 8. An Ordinance to Amend the City Code Pertaining to the Equivalent Residential Unit Fee 9. An Ordinance to Amend Section 2-385 of the City Code Pertaining to the Establishment of a Short-Term Rental Zoning Permit 10.A Resolution to Extend the City/School Revenue Sharing Policy 11 .An Ordinance to Amend Section 2-83 of the City Code Pertaining to Holidays 12.An Ordinance to Add a Section to the City Code Pertaining to Charging for Ambulance Services 13.An Ordinance to Amend 2-421 of the City Code Pertaining to the Department of Emergency Medical Services 14.An Ordinance to Add Section 2-322 to the City Code Establishing a Division of Community Justice Within the Department of Human Services 15.An Ordinance to Declare $1,000,000 of Funding Within the Central Business District South Tax Increment Financing Fund as Surplus Within the FY 2024-25 Operating Budget 16.An Ordinance to Amend the Central Business District South Tax Increment Financing Ordinance 17.An Ordinance to Add Article IV to Chapter 18 of the City Code to Provide for Pleasure Boat License Fees 18.An Ordinance to Amend Section 2-101 of the City Code Pertaining to the Definition of"Full-Time Employee" Ordinances and Resolutions that Support the Capital Budget: 19. An Ordinance to Adopt the FY 2026 through FY 2031 Capital Improvement Program and to Appropriate Funds for the FY 2025-26 Capital Budget Subject to Funds Being Provided from Various Sources Set Forth Herein 20. An Ordinance Authorizing the Issuance of General Obligation Public Improvement Bonds of the City of Virginia Beach, Virginia, in the Maximum Amount of $72,827,365 for Various Public Facilities and General Improvements 21.An Ordinance Authorizing the Issuance of General Obligation Public Improvement Bonds of the City of Virginia Beach, Virginia, in the Maximum Amount of $11 ,800,000 for Flood Protection 22. An Ordinance Authorizing the Issuance of Stormwater Utility System Revenue Bonds of the City of Virginia Beach, Virginia, in the Maximum Amount of $12,369,281 23. An Ordinance Authorizing the Issuance of Water and Sewer System Revenue Bonds of the City of Virginia Beach, Virginia, in the Maximum Amount of $26,819,000 24.A Resolution Affirming the City of Virginia Beach's Commitment to Fund the Locality Share of Projects and Provide Signature Authority for Projects Under Agreement With the Virginia Department of Transportation ■ Public Information: Three public hearings were held concerning the Operating Budget and Capital Improvement Program. Information on these ordinances was disseminated to the public through the publication of the Proposed Operating Budget and Capital Improvement Program documents which were available for public review at Virginia Beach Public Libraries, City Hall, and on the City's website. In accordance with the City Charter and the Code of Virginia, a series of public notices appeared in the Virginian Pilot April 3, April 7, April 10, April 14, April 21 , and April 28. ■ Recommendations: It is recommended that all of the attached ordinances and resolutions implementing the FY 2025-26 Operating Budget and Capital Improvement Program be approved. ■ Attachments: 1) Letter from City Manager Patrick Duhaney on City Administration Reconciliation Requests 2) Letter from Mayor Dyer and Vice Mayor Wilson concerning Reconciliation of the FY 2025-26 Operating Budget and Six Year Capital Improvement Program 3) Matrix of all Reconciliation Changes 4) FY 2025-26 Operating Budget and Capital Improvement Program Ordinances and Resolutions (24) 5) Disclosure Statements (10) Recommended Action: Approval of Ordinances Submitting Department/Agency: Department of Budget and Management Services City Manager: CITY OF OFFICE OF THE CITY MANAGER VIRGINIA BEACH City Hall (Building 1) 2401 Courthouse Drive I Virginia Beach,VA 23456 May 2, 2025 The Honorable Robert "Bobby" M. Dyer, Mayor Members of the City Council Subject: FY 2025-26 City Administration Reconciliation Requests Mr. Mayor and Members of the City Council: In the five weeks since the presentation of the Proposed FY 2025-26 Resource Management Plan, several budgetary items have emerged that need to be incorporated into the upcoming budget through the Reconciliation process. Many of these items are the result of the Commonwealth's recently approved budget, as well as changes to federal grants, and other funding modifications that have come to staff's attention. To keep the May 6, 2025, Reconciliation workshop focused on City Council's recommended adjustments to the proposed budget, staff recommended changes are outlined within this document for your review and consideration. Some of the items incorporated below can be used as offsets for the balancing of the overall budget when combined with the City Council's Reconciliation changes. As always, staff will be available to answer any questions on these items if requested. Capital Improvement Program 1. Holland Road Phase I (Project #100564) — This project first appeared as funded in the FY 2024-25 Capital Improvement Program (CIP), with $16.8 million appropriated from the Commonwealth. During the initial budget development process for FY 2025-26, the Virginia Department of Transportation (VDOT) reallocated the majority of the $16.8 million from already appropriated to spread out across the six-year program. For this reason, the City Manager's Proposed Budget deauthorized $16.2 million of appropriated funds and reprogrammed the project to correspond with VDOT's schedule. VDOT has informed staff that the funding timing has once again shifted meaning that the City no longer needs to make this adjustment in its entirety. No changes to local funding will occur as a result of this action. 2. Independence Boulevard/Edwin Drive Intersection (Project #100482) — This project has been programmed to receive funding in FY 2025-26 and FY 2026-27 since the FY 2021-22 CIP through SMART SCALE funding from the Commonwealth.VDOT has informed staff that the timing of funding (757) 385-4242 1 cmoffice@vbgov.com manager.virginiabeach.gov Mayor and Members of City Council FY 2025-26 City Administration Reconciliation May 2, 2025 Page 2 has shifted and that the majority of revenue from SMART SCALE will not be received by the City until FY 2029-30. No changes to local funding will occur as a result of this action. 3. Ashville Park Drainage Improvements (Project #100022) — This $12 million flood protection project was shown as completed within the FY 2023-24 Capital Improvement Program. It was funded through three sources: the Stormwater Enterprise Fund ($9 million), a contribution from the Agricultural Reserve Program ($1.5 million), and a federal contribution from FEMA ($1.5 million). Through the final financial closeout, it was determined the federal revenue was not allocated to the project, but to the City's General Fund, several fiscal years ago, resulting in the funds lapsing to the fund balance of the General Fund. In accordance with best financial practices, a funding swap of $1.5 million from federal revenue to General Fund fund balance needs to occur prior to June 30, 2025. This action will have minimal impact on the City's fund balance percentage. Commonwealth of Virginia Budget Governor Youngkin is anticipated to sign the Commonwealth's FY 2025-26 Budget by May 2, 2025. Through this action, several state funded budget estimates need to be incorporated into the City's budget. It is likely that additional standalone items will be brought to the City Council in July and August once more details are known from individual state agencies, especially for the Department of Human Services. 4. The State budget includes $200,000 to support the cost of cancer screenings for public employees in Virginia Beach who responded to the 2012 Navy Jet Crash. These funds will be appropriated to the City's Risk Management Fund which is currently budgeted to support similar costs. 5. The City will act as a pass through for an additional $1,000,000 grant to the Virginia African American Cultural Center from the Virginia Department of Historic Resources. The $1 million will be used to initiate a larger fundraising campaign to cover the estimated $20 million construction costs. These funds will be appropriated to the Department of Cultural Affairs within the City's Grants Consolidated Fund. 6. The City will act as a pass through for $200,000 from the Virginia Department of Social Services for a multipurpose court for the Samaritan House for residents of the Hallow. The Hallow is the first trafficking youth shelter in Coastal Virginia and the sports court will provide enrichment for the youth, encouraging healthy physical and mental lifestyle choices.) These funds will be appropriated to the Department of Housing and Neighborhood Preservation within the City's Grant Consolidated Fund. City Hall (Building 1), 2401 Courthouse Drive I Virginia Beach,VA 23456 Mayor and Members of City Council FY 2025-26 City Administration Reconciliation May 2, 2025 Page 3 7. The State Compensation Board provides the City with a portion of the payroll costs for the five Constitutional Officers and their appointees. When the FY 2025-26 Budget was developed, initial estimates were primarily based off of FY 2024-25 budgets. Since that time, the Compensation Board has published their FY 2025-26 estimates for each locality. This additional anticipated revenue from the State Compensation Board allows General Fund resources to support other budgetary needs. Operating Budget 8. As the result of a position transfer within the Department of the Virginia Aquarium, one existing position, previously funded by the City's General Fund will be funded by the Aquarium Foundation. As a result of this action, revenue estimates within the department will increase by $65,579, allowing previous General Fund resources to support other budgetary needs. 9. In April 2025, the Department of Human Services was notified that a federal grant administered by the Virginia Department of Behavioral Health and Development Services, originally set to expire in 2026 was terminated in March 2025. As a result of this action, two vacant positions and $175,000 in budgeted FY 2025-26 federal revenue will be reduced from the budget.This funding was intended to enhance existing efforts provided by the Project for Assistance in Transitioning from Homelessness program. 10. In April 2025,the Department of Human Services was advised by the Virginia Department of Juvenile Justice that the Commonwealth will no longer be participating in the United States Department of Agriculture's food reimbursement program due the high administrative expense to participate in the program. The Juvenile Detention Center does not have the resources to assume that administrative burden, and as a result, the department's federal revenue budget will decrease $99,471. In addition, the department has been informed of an additional $284,300 in funding from the Commonwealth for the Juvenile Detention Center resulting from an increase in the per diem reimbursement amount. The difference between these two actions is a net of $184,829 in additional program revenue which will be used to fund an increase in maintenance to the detention center. 11. An opportunity to participate in an action sports festival in September 2026 has been presented to city staff. While the event will occur in FY 2026-27, preparations will be needed during the course of FY 2025-26. Funding to support the event will occur through existing appropriations within the Tourism Advertising Program Fund. A sponsorship agreement will be developed by the City Manager's Office and approved by the City Attorney. The event promoter will be responsible for reporting on the impact of the event, including attendance, and economic impact within 90 days of the event. City Hall (Building 1), 2401 Courthouse Drive I Virginia Beach,VA 23456 Mayor and Members of City Council FY 2025-26 City Administration Reconciliation May 2, 2025 Page 4 12. At the request of the Commonwealth's Attorney, one full time legal information clerk position shall be split into two part time positions, one legal information clerk and one paralegal. This follows an existing initiative within the department to increase hiring flexibility and is in response to increasing volume of paralegal tasks and growing demands of staff within the department. There is no anticipated change in budget for the department. 13. To improve staffing and scheduling, especially for the Department of Emergency Medical Services, City Code section 2-101 regarding the definition of full-time employment, shall be amended from 40 hours per week to a total of 2,080 hours or more in a calendar year. Should you have any additional questions or concerns prior to Tuesday, please contact me or the Director of Budget and Management Services, Kevin Chatellier. Sincerely, Patrick A. Duhaney City Manager City Hall (Building 1), 2401 Courthouse Drive I Virginia Beach,VA 23456 �.0 �V -- = n City Virginiaof Beach t�yo�a� 5 i0F OUR NAZSO. L�•u Virginial3each.eov MUNICIPALCENTER,BUILDING 1 Robert M."Bobby"Dyer 2401 COURTHOUSE DRIVE MAYOR VIRGINIA BEACH,VA 23456-9000 OFFICE:(757)385-4581 CELL:(757)149-4659 BDYER@VBGOV.COM May 6, 2025 Members of City Council Subject: FY 2025-26 Resource Management Plan Reconciliation Dear City Council Members: The budget is arguably the most important process undertaken by the City Council and is truly a year-round process. The budget outlines the collective priorities of the City and allows for implementation of policies that meet the needs of the public. Due to current realities, finalizing the budget this year more than ever has been a delicate balance of preserving services, while addressing emerging priorities, and sustainably planning for the future. On March 26, 2025, the City Manager and the Director of Budget and Management Services presented the Proposed FY 2025-26 Resource Management Plan that was developed through months of planning and incorporating direction provided by the City Council. Since that time, the City Council has held five workshops to hear from each department head regarding operational needs. In addition to the workshops, we have held two public hearings and received feedback from the community through Balancing Act, SpeakUp VB, via email, and social media. Using all of this information, we have worked together to balance competing priorities as outlined below. 1. Many additional staffing requests were made by several departments to the City Council for enhanced service delivery; in recognizing the economic uncertainties of today, through this Reconciliation process we have worked to minimize ongoing costs to the City and have not added any additional positions beyond those included within the Proposed Budget. 2. In response to community feedback, the proposed pleasure boat tax of$1.50 per$100 of assessed value will be removed from the FY 2025-26 Budget. In lieu of the tax, a more affordable annual registration fee will be implemented, tiered based on size of the vessel. Attached to this document is the proposed ordinance outlining the fee. Revenue generated through this fee will be dedicated to the Coastal CIP section to provide a sustainable funding source for future dredging needs.As a result of this change,there is a net reduction in revenue of$1,960,530.The four Capital Improvement Projects enhanced through the additional revenue will be reduced in the aggregate amount of $1,425,000. The remaining $53S,530 of lost revenue will be offset by the use of General Fund fund balance. 3. Amend the proposed ordinance establishing the Major Projects Fund to more clearly dedicate the meals tax increase of 0.5%included within the FY 2025-26 Operating Budget for the purpose of public safety and judicial needs.The proposed ordinance as amended is included as an attachment. 1 4. To address aging infrastructure within Town Center, amend the scope of the Central Business District South Tax Increment Financing District (Town Center TIF) to allow for capital maintenance and beautification efforts.The proposed ordinance is included as an attachment. 5. Direct the City Council appointed Process Improvement Steering Committee (PISC) to collaborate and coordinate with the City Manager's Office to review City department services to identify possible efficiency opportunities, cost saving measures, and provide recommendations to the City Council for its review and consideration as part of the Committee's fiscal year 2026 annual report. 6. The Proposed Budget included funds for an economic feasibility study under Project 100700"ITA Athletic Village Preservation Area Plan." City staff is directed to await further direction from the City Council prior to beginning such a study. 7. Due to funding limitations, full implementation of the findings from the market salary survey was not possible. The City Manager is directed to provide the City Council with a mid-year report on additional compensation options, for those not receiving market salary related adjustments, that align with the economic reality of the times and do not result in becoming an ongoing cost to future operating budgets. An example could be the exploration of mid-year bonus adjustments or other offerings provided by the City during previous times of economic uncertainty, such as the bonus provided by the Commonwealth for State supported positions. 8. Direction is provided for the City Manager to report on Enterprise Fund(Stormwater,Waste Management, and Public Utilities) workplace facility, fleet, equipment, and personal protective equipment needs. This report should include an analysis of the funds' ability to absorb any additional investment in these areas in lieu of rate adjustments where possible. 9. Amend the proposed changes to City Code related to observed holidays to allow sworn fire department staff to maintain the previously 11 observed City holidays and three flexible holidays. The FY 2023-24 budget amended the flexible holiday value for the Fire Department to 24 hours, consistent with the duration of one-shift. A request was made to increase holiday pay for Firefighters from 11.2 hours to 16 hours. To better understand the budget impact associated with this requested increase in holiday hour pay, direction is provided that staff review the impact of this over the next two years based on actual payroll numbers to better determine the annual impact.A report out of the information is to be provided to City Council for their consideration to implement the change. 10. Increase the General Fund Compensation Reserve by $51,000 to provide the deputy chiefs of the four public safety departments an additional 2% compensation increase for a total pay increase of 5% to mitigate compression within the departments. 11. Increase the year-one appropriations of Project 100399 "Strategic Development Projects" by $150,000. This funding will be used for additional placemaking signage for the four remaining historically African American communities within the City without signage. This increase will be offset by increased pay-as- you-go funding from the General Fund. 2 12. Increase the year-one appropriations of Project 100682 "Woodstock Road Sidewalk" by$350,000 for the design of the project.This project will provide pedestrian connectivity between two segments of existing sidewalk allowing for safer access to Woodstock Cove Park and Woodstock Elementary School. This cost will be offset by the reduction in Speed Enforcement revenue and appropriations within Project 100423 "Traffic Safety Improvements IV."The remaining balance to complete on the project is$2,500,125. 13. Establish Project 100702 "Lookout Road Sidewalk" and program $325,000 in year-one of the Capital Improvement Program for preliminary design of a sidewalk on the north side of Lookout Road from Northampton Boulevard to Seaview Avenue. This cost will be offset by the reduction in Speed Enforcement revenue and appropriations within Project 100423 "Traffic Safety Improvements IV." The remaining balance to complete on the project is up to $2,975,000, depending on stormwater solutions implemented with the construction. 14. Provide direction to City staff to explore the installation of a High-Intensity Activated Crosswalk (HAWK) near First Court Road and Greenville Road to improve pedestrian safety around Bayside Recreation Center within Project 100423 "Traffic Safety Improvements IV." The costs to implement a HAWK signal at this location in the future could be supported by the Speed Enforcement revenues dedicated to the project if direction is provided to install the signal. 15. Increase the year-one appropriations of Project 100632 "Park Infrastructure Replacement and Underdeveloped Park Improvements" by $150,000 for enhancements to the Salem Village Park located off of Moonstone Drive.This increase will be offset by increased pay-as-you-go funding from the General Fund. 16. Amend the status of Project 100317"Princess Anne Road Phase VII-A"from "Deleted"to"Proposed."This project is for the construction of safety improvements from Seaboard Road to Sandbridge Road, including shoulder widening, drainage improvements, and utility relocations. The balance to complete on this project is $17,321,070, as reflected on the "Requested but Not Funded" listing within the Capital Improvement Program document. 17. Increase the year-one appropriation of Project 100203 "Heritage Building Maintenance II" by $150,000 for the Lynnhaven Cottage to create studio/event space,including reconfiguring the floor plan, renovating the existing mechanical, electrical, and plumbing systems, and building envelope at the Lynnhaven Cottage, located on the property of the Lynnhaven House. This increase will be offset by increased pay- as-you-go funding from the General Fund. 18. Change the name of Project 100651 "Court Modernization" to "Critical Court Facility Safety and ADA Accessibility" to more accurately reflect the scope of the project and the extensive nature of the improvements that are being considered. 19. Reduce the year-one appropriation of Project 100667 "Rudee Loop Park Development" by $10,000,000. This will bring the total budgeted cost of the project to$50,000,000.This reduction in appropriations will preserve bonding capacity in the Tourism Investment Program Fund for future needs. 3 20. Increase the General Fund Budget of Economic Development by $250,000 to expand the Facade Improvement Grant program specifically for business along Atlantic Avenue. This onetime expansion of the program will be offset by a onetime reduction in the cigarette tax dedication and appropriation for Project 100157 "Economic Development Investment Program II." Items 21-28 are adjustments to department operating budgets for the following purposes: 21. Increase the Convention and Visitor Bureau's Tourism Investment Program Fund budget by$125,000. Of this amount, $75,000 is for the VB Jaycees Charities for East Coast Surfing Championship (ECSC) and $50,000 is for ongoing support for the Neptune Festival. These amounts will be offset by reduction of a budgeted reserve for contingencies within the fund. The City Manager should give consideration to continuing this level of support within the FY 2026-27 Operating Budget.This amount is in addition to the existing $25,000 provided for ECSC within the Tourism Advertising Program Fund and the $475,000 for the Neptune Festival within the Tourism Investment Program Fund. 22. Increase the Convention and Visitor Bureau's General Fund Budget by $49,415 in one-time funds to provide support for"The Moving Wall" exhibition of the Vietnam Veterans Memorial.The Moving Wall is a half-size traveling replica of the Vietnam Veterans Memorial in Washington, D.C., has been touring the United States since 1984. Mission: POW-MIA is funding all other costs associated with the Moving Wall except for the exhibit space. 23. Increase the General Fund Budget of Parks and Recreation by $3,500 for the one-time purchase and installation of a bulletin board located in the Scarborough Square Park in partnership with the community civic league. 24. Increase the General Fund Budget of Parks and Recreation by $20,000 for portable bathrooms at the Lynnhaven Marina to ensure sufficient facilities are available to meet public and public safety needs. Direction is provided for City staff to develop reasonable cost estimates for consideration for more permanent facilities. 25. Increase the General Fund Budget of Parks and Recreation by$15,000 in one-time funds for Fil Fest USA, a festival in honor of Filipino American History Month in October 2025. 26. Increase the General Fund Planning Department's budget by$50,000 in one-time funds to provide funding for the VA250 Commission.The VA250 Commission is a state appointed Commission that was established by the Virginia General Assembly in 2020 to commemorate the American Revolution. The FY 2024-25 budget provided the Commission with $60,000 to be used for preliminary events, planning, and coordination efforts. 27. Increase the General Fund Department of Cultural Affairs' budget by $100,000 for ongoing support for luneteenth celebrations within the city in collaboration with community partners. 28. Provide a $37,500 one-time increased contribution to the Virginia Symphony Orchestra within the Department of Cultural Affairs' Arts and Culture dedication. This funding will offset a portion of the cost 4 for school field trips to performances. It is anticipated that Virginia Beach City Public Schools will also contribute $37,500 for this purpose. Items 29-37 are related to contributions to non-profit partners: 29. Increase Non-Departmental Regional Grants by$25,000 to provide a one-time contribution to the Parks and Recreation Foundation for ongoing fundraising efforts related to park and playground enhancements within Bay Colony in coordination with the community's civic league and the Department of Parks and Recreation. This funding is in addition to the $150,000 provided in FY 2023-24 for both Bay Colony and Seatack Parks. The organization will be required to return reporting documents consistent with all other Regional Grants. 30. Increase Non-Departmental Regional Grants by $90,200 to provide ongoing support to Hampton Roads Pride in support of their Pride at the Beach Festival in the summer of 2026. When combined with the existing grant, the total ongoing amount will be $100,000. This funding will be paid directly to IMGoing, the event producer. Hampton Roads Pride will be required to return reporting documents consistent with all other Regional Grants. 31. Increase Non-Departmental Regional Grants by $21,200 in one-time funding to support tuition waivers for the Joe Smith Basketball Academy tentatively to be held at the Virginia Beach Sportscenter.Joe Smith is a Hampton Roads native and after retiring from the NBA he founded the basketball academy to teach the sport as well as to provide mentorship for children. Funding will be contingent upon the organization's registration with the State Corporation Commission.The organization will be required to return reporting documents consistent with all other Regional Grants. 32. Increase Non-Departmental Regional Grants by$10,000 in one-time funding to support the Virginia Beach Mustangs Association. This youth football organization has been active for nearly 25 years and is fully supported by volunteers.The organization will be required to return reporting documents consistent with all other Regional Grants. 33. Increase Non-Departmental Regional Grants by $50,000 in one-time funding for Sonrise Christian Music Festival. The organization initially requested $150,000 in support for production, marketing, and other expenses for their planned September 2025 event.Sonrise will be required to report on event attendance following the event and will be required to return reporting documents consistent with all other Regional Grants. 34. Increase Non-Departmental Regional Grants by $41,400 in one-time funding for Great Neck Athletic Association to support their citywide youth tackle football program. Great Neck Athletic Association's citywide youth tackle football program provides youth a positive, safe environment to learn the fundamentals of the sport. The organization will be required to return reporting documents consistent with all other Regional Grants. 35. Increase Non-Departmental Regional Grants by$25,000 in ongoing funding to support the Urban League's Martin Luther King Day Celebration. This event is typically held at the Virginia Beach Convention Center, 5 and the City has been a sponsor for several fiscal years necessitating mid-year Council action. The organization will be required to return reporting documents consistent with all other Regional Grants. 36. Increase Non-Departmental Regional Grants $30,000 in ongoing support for the Men of Faith basketball camp to be held at the Virginia Beach Sports Center. Children who attend this camp will be provided with an experience that includes technical skill improvement as well as mentorship. Attendees will also learn about other opportunities provided by Men of Faith such as their previously hosted reading academy.The organization will be required to return reporting documents consistent with all other Regional Grants. 37. Decrease Non-Departmental Regional Grants by $29,400. Of this amount, $9,800 will be reduced from Virginians for High-Speed Rail and $19,600 from the American Red Cross. Virginians For High-Speed Rail has been receiving a grant from the City since FY 2001-02 and The American Red Cross since FY 2014-15. 38. Direct the Community Organization Grant (COG) Committee to review the existing non-MOU driven Regional Grant recipients.This review will ensure all grant funds are being used properly and meeting the current needs of the community. As all Regional Grants are allocated at the direction of the City Council and remain within the budget until direction is provided to remove them, a thorough review of Regional Grant awards is needed and will be conducted at a minimum of every five years by the COG Committee. COG may provide recommendations on future funding allocations during this review for the City Council's consideration as a part of the FY 2026-27 budget process. 39. Direct staff to review dedications within Special Revenue Funds at a minimum of every three years and report out to City Council on capacity, overall health, and if the fund is sufficient to meet dedication obligations. This letter, combined with the City Manager's Staff Requested Reconciliation letter, which was provided to City Council previously, are reflected in the attachments which include details about the funding sources and appropriation adjustments to balance the FY 2025-26 Operating Budget and Capital Improvement Program. As always, we want to thank the members of the community who participated in public hearings or weighed in on social media or other platforms to offer their comments on the FY 2025-26 Operating Budget and CIP in addition to the staff members who made every effort to respond to our requests for information. If you have any questions or concerns, please contact us directly. Sincerely, Robert "Bobby" M. Dyer, Mayor Rosemary Wilson, Vice Mayor Attachments (14) 6 Reconciliation Attachment - Operating Budget DescriptionItem Fund Staff#4 Risk Funding from Commonwealth - Cancer Screenings 200,000 200,000 - Staff#5 Grant Funding from Commonwealth -Virginia African American Cultural Center 1,000,000 1,000,000 - Staff#6 Grant Funding from Commonwealth -The Hallows-Samaritan House 200,000 200,000 - Staff#7 GF State Compensation Board -Treasurer 16,139 - - Staff#7 GF State Compensation Board - Commissioner of the Revenue 40,793 - - Staff#7 GF State Compensation Board - Clerk of the Circuit Court 97,245 - - Staff#7 GF State Compensation Board - Commonwealth's Attorney 94,277 - - Staff#7 SHF State Compensation Board -Sheriff 688,282 - - Staff#7 SHF State Compensation Board - Sheriff General Fund Transfer (688,282) - - Staff#7 GF State Compensation Board - Sheriff General Fund Transfer - (688,282) - Staff#8 GF Aquarium Foundation Position Conversion 65,579 - - Staff#9 Grant Human Services - PATH (175,000) (175,000) (2.00) Staff#10 GF Human Services-JDC Federal Revenue (99,471) - - Staff#10 GF Human Services-JDC State Revenue 284,300 184,829 - Staff#12 GF Commonwealth's Attorney- Full Time FTE Conversion (One Full-Time) - - (1.00) Staff#12 GF Commonwealth Attorney's- Full Time FTE Conversion (Two 0.5 Part-Time) - - 1.00 CC#2 GF Pleasure Boat Tax&Transfer to the CIP (4,320,000) (4,320,000) - CC#2 CIP Pleasure Boat Tax Transfer from the General Fund (4,320,000) (4,320,000) - CC#2 GF Boat License Fee &Transfer to the CIP 2,359,470 2,359,470 - CC#2 CIP Boat License Fee &Transfer from the General Fund 2,359,470 2,359,470 - CC#10 GF Compensation Reserve- Deputy Chief Compensation - 51,000 - CC#11,15,17 GF Increase Pay-Go for Various Projects - 450,000 - CC#11,15,17 CIP Increase Pay-Go for Various Projects Transfer from the General Fund 450,000 450,000 - CC#20 GF Economic Development- Facade Grant-Atlantic Avenue - 250,000 - Reconciliation Attachment - Operating Budget DescriptionItem Fund CC#20 GF Reduce Pay-Go to CIP for EDIP to support Fagade Grant - (250,000) - CC#20 CIP Reduce Pay-Go from General Fund to support Facade Grant (250,000) (250,000) - CC#21 TIP CVB- Neptune Festival Increase - 50,000 - CC#21 TIP CVB - ECSC Increase - 75,000 - CC#21 TIP Reduction of Reserve for Contingencies - (125,000) - CC#22 GF CVB -Vietnam Veteran's Memorial Support 49,415 CC#23 GF Parks& Recreation -Scarborough Square Civic League Message Board - 3,500 - CC#24 GF Parks & Recreation - Restroom at Lynnhaven Boat Ramp - 20,000 - CC#25 GF Parks & Recreation - Fil Fest Support - 15,000 CC#26 GF Planning -VA 250 Commission - 50,000 - CC#27 GF Cultural Affairs-Juneteenth - 100,000 - CC#29 GF Regional Grants - Parks & Recreation Foundation - Bay Colony Park - 25,000 - CC#30 GF Regional Grants - Hampton Roads Pride - 90,200 - CC#31 GF Regional Grants-Grant for Tuition Waivers for Joe Smith Basketball Camp - 21,200 - CC#32 GF Regional Grants-Virginia Beach Mustangs Association (Youth Football) - 10,000 - CC#33 GF Regional Grants-Sonrise Christian Music Festival - 50,000 - CC#34 GF Regional Grants- Great Neck Athletic Association (Youth Football) - 41,400 - CC#35 GF Regional Grants- Urban League Grant (MILK Event) - 25,000 - CC#36 GF Regional Grants- Men of Faith (Basketball Camp) - 30,000 - CC#37 GF Regional Grants- Red Cross and Virginians for High Speed Rail - (29,400) - Total (1,997,198) (1,997,198) (2.00) Reconciliation Attachment-Capital Improvement Program Item Expenditure • Staff#1 Holland Road Phase I(Project#100564) 10,553,124 (882,873) (4,321,906) (6,850,039) 1,050,098 451,596 - Staff#2 Independence Boulevard/Edwin Drive Intersection(Project#100482) - (3,900,000) (4,800,000) - 8,700,000 CC#2 Western Branch Lynnhaven River Dredging(Project#100552) (500,000) (500,000) (500,000) (500,000) (500,000) (500,000) CC#2 Eastern Branch Lynnhaven River Dredging (Project#100152) (500,000) (500,000) (500,000) (500,000) (500,000) (500,000) CC#2 Dredge Operations Rehab and Modifications(Project#100149) (275,000) (275,000) (275,000) (275,000) (275,000) (275,000) CC#2 Various Minor Dredging(Project#100450) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) CC#11 Additional Historic African American Neighborhood Signs (Project#100399) 150,000 - CC#12 Woodstock Road Sidewalk(Project#100682) 350,000 CC#13 Lookout Road Sidewalk(Project#100702) 325,000 - CC#12,13 Traffic Safety Improvements IV(Project#100423) - (675,000) CC#15 Park Infrastructure for Salem Village Park(Project#100632) - 150,000 - - CC#17 Renovations of Lynnhaven Cottage(Project#100203) - 150,000 - CC#19 Rudee Loop Park Development(Project#100667) - (10,000,000) - - - - CC#20 Economic Development Investment Program(Project#100157) - (250,000) - - Total 10,553,124 (16,007,873) (10,546,906) (8,275,039) (374,902) 7,726,596 (1,425,000) Item Revenue • Staff#1 Holland Road Phase I(Project#100564)State Revenue 10,553,124 (882,873) (4,321,906) (4,350,039) 1,050,098 451,596 - Staff#1 Holland Road Phase I(Project#100564)Federal Revenue - - (2,500,000) - - Staff#2 Independence Boulevard/Edwin Drive Intersection(Project#100482)State (3,900,000) (2,357,891) 8,700,000 - Staff#2 Independence Boulevard/Edwin Drive Intersection(Project#100482)Federal (2,442,109) - Staff#3 Federal Contribution (1,500,000) - - CC#2 Pleasure Boat Tax(General Fund Transfer) (4,320,000) (4,320,000) (4,320,000) (4,320,000) (4,320,000) (4,320,000) CC#2 Pleasure Boat Fee(General Fund Transfer) 2,359,470 2,359,470 2,359,470 2,359,470 2,359,470 2,359,470 CC#2&Staff#3 General Fund Fund Balance 1,500,000 535,530 535,530 535,530 535,530 535,530 535,530 CC#11,15,17 General Fund Pay-Go 450,000 CC#19 Public Facility Revenue Bonds - (10,000,000) - - - - - CC#20 Cigarette Tax(General Fund Transfer) - (250,000) - - Total 10,553,124 (16,007,873) (10,546,906) (8,275,039) (374,902) 7,726,596 (1,425,000) 1 AN ORDINANCE TO ADD ARTICLE IV TO CHAPTER 18 OF THE CITY 2 CODE TO PROVIDE FOR PLEASURE BOAT LICENSE FEES 3 SECTIONS ADDED:Chapter 18 Article IV. § 18-300 through 18-305 4 5 6 WHEREAS,the City of Virginia Beach has extensive waterways and beaches that are of importance to the 7 local community and require recurring expenditures for dredging and other capital maintenance; 8 9 WHEREAS, the Proposed FY 2025-26 Operating Budget proposed a pleasure boat tax increase from 10 $0.000001 per$100 of assessed value to $1.50 per $100 of assessed value consistent with commercial vessels to 11 dedicate ongoing resources to the Coastal Capital Improvement Program; 12 13 WHEREAS,following community feedback regarding the proposed tax increase, pursuant to the authority 14 set forth in Virginia Code section 15.2-1125, the City Council directed staff to identify a more equitable fee 15 structure to defray the costs of proper local government management of the city waters used for recreational 16 purposes;and 17 18 WHEREAS, for these reasons a license on the privilege of operating or owning a boat for recreational 19 purposes in the city is imposed together with a license fee; 20 21 NOW,THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 22 23 1. That Article IV of Chapter 18 of the Code of the City of Virginia Beach, Virginia, is hereby added and 24 ordained to read as follows: 25 26 Article IV.Pleasure Boat License Fee 27 28 Sec.18-300.Definitions 29 30 For the purposes of this article,certain words and phrases shall have meanings ascribed to them by the 31 following subsections of this section. 32 (1) City waters.Waters within the territorial limits of the City of Virginia Beach 33 (2) Boats. Privately owned motorized pleasure boats and watercraft used for recreational purposes only 34 and privately owned non-motorized pleasure boats used for recreational purposes only. 35 (3) Operate.To captain, man,or be a passenger aboard a boat or to tow by motor vehicle a boat to or 36 from a pier,dock,landing,or wharf. 37 38 Sec.18-301. License fee;situs;requirement thereof;violations;penalty 39 40 (a) A license fee as set forth in section 18-302 is imposed on every boat which is normally operated 41 docked, stored, or kept within city limits for six (6) months or more If it cannot be determined 42 where such boat is normally operated docked stored or kept the situs for the purpose of 43 imposing this license fee shall be the domicile of its owner. The commissioner of the revenue 44 shall determine the applicability of this section and the treasurer shall bill and collect the license 45 fee assessed. Every owner of a boat normally operated docked stored or kept within city limits 46 shall register such boat with the commissioner of the revenue within ten (10)days of purchasing 47 a boat or within thirty (30) days of moving situs of the boat to the city, whichever is sooner. 48 Notwithstanding the preceding, the commissioner of the revenue may obtain information from 49 the U.S. Coast Guard,the Department of Wildlife Resources or other applicable agency or party, 10 50 including public or private marinas and storage yards to substantiate the situs of a boat At the 51 request of the commissioner of the revenue a public or private marina or storage yard may be 52 called upon to provide a list of boats garaged or docked in such marina or storage yard 53 54 (b) It shall be unlawful for any person to operate dock store or keep a boat within the city without 55 having paid the license fee therefore. The failure or refusal of an owner or operator of any boat 56 subiect to a license fee imposed by this article who shall not have first paid the license fee by 57 June fifth (5th) under this article for such license year, shall constitute a class four (4) 58 misdemeanor punishable by a fine of not more than two hundred and fifty dollars($250 00) 59 60 _Section 18-302.Amount of fee—Generally 61 62 (a) Amount of fee. The license fee imposed by this article on all boats that have situs in the city as 63 described in this article for the calendar year shall be as follows: 64 a. For motorized boats under sixteen (16)feet in length twenty dollars($20 00); 65 b. For motorized boats sixteen(16)feet to less than twenty(20)feet in length forty dollars 66 40.00 67 c. For boats twenty(20)feet to less than forty(40)feet in length two hundred fifty dollars 68 250.00 69 d. For boats fortv(40)feet in length and over,five hundred dollars($500 00) 70 (b) Means for computing fees. The four (4) watercraft size categories provided in subsection a 71 above, are to be verified by the commissioner of the revenue using information obtained by him 72 and such information shall be considered prima facie correct 73 (c) Burden of proof. Any appeal of category provided in subsection a shall be made to the 74 commissioner of the revenue. In such appeal the applicant for a license shall bear the burden of 75 proof to rebut the determination of the commissioner of the revenue 76 77 Section 18-303. Boats exempt from license fee 78 79 (a) The license fees imposed by this article shall not apply to boats on which the city is prohibited 80 from imposing a tax by federal law or the laws of the commonwealth 81 (b) Boats or watercraft subiect to personal property taxes pursuant to classifications provided by 82 Virginia Code § 58.1-3506(A)(1a) (A)(1b) (A)(35) and (A)(36) where such owners of the boat or 83 watercraft have paid the applicable personal property taxes 84 85 Section 18-304. Invoice for license fee and payment;proration 86 87 (a) A license fee will be applied by the commissioner of the revenue and charged to the owner of 88 such boat. The city treasurer shall mail or by alternative billing process if one exists the 89 taxpayer a bill for the license fee for the current and each subsequent year. 90 (b) Upon payment to the treasurer of the license fee prescribed by this article and in compliance 91 with all other applicable provisions of this article the city treasurer shall mark the treasurer's 92 records that a license fee has been paid on the applicant's boat for which the fee was charged 93 (c) No license fee shall be applied and billed for a boat that obtains situs after October 1 of a given 94 calendar year. 95 (d) Where a boat obtains situs after July 1 and before September 30 the license fee shall be 96 prorated to reflect one half(1/2)of the amount provided in section 18-302(a) 97 98 Section 18-305. Refund of license fee:proration. 99 100 Any person paving a license fee on a boat under the requirements of this article shall be entitled to a 101 refund upon furnishing proof, by affidavit or otherwise deemed satisfactory to the commissioner of the revenue 102 that such license is no longer required under this article Partial refunds only apply where six months or more 11 103 remain in the calendar year, and the amount of such refund is calculated by six-month period 104 105 2. This ordinance shall be effective January 1,2026. Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services City Attorney's Office 12 1 AN ORDINANCE TO ESTABLISH REVENUES FOR AND PLANNED 2 EXPENDITURES FROM THE MAJOR PROJECTS FUND 3 4 WHEREAS, the FY 2025-26 Operating Budget Appropriation Ordinance establishes a Major Projects Fund 5 to provide a sustainable means of funding to certain projects and obligations to include,among others: 6 7 (a) CIP 100644 Virginia Beach Trail 8 (b) CIP 100655 Law Enforcement Training Academy 9 (c) CIP 100660 Indian River Road Safety Improvements 10 (d) CIP 100651 Critical Court Facility Safety and ADA Accessibility; 11 12 WHEREAS, the projects providing public safety enhancements, the "Public Safety Projects," (b), (c), and 13 (d),above, require the City Council to create new revenue in the form of increased meals taxes and dedicate future 14 revenue; 15 16 WHEREAS, an analysis of the Town Center TIF indicated that there is sufficient funding to meet the long 17 term obligations of the Fund and, in the FY 2025-26 Operating Budget Appropriation Ordinance, the City Council 18 will have the opportunity to reallocate 40%of real estate TIF revenue from the Town Center TIF; 19 20 WHEREAS, an analysis of the Agricultural Reserve Program indicated that there is sufficient funding to 21 meet the long term obligations of the Fund and the City Council has decided to reallocate 0.3 cents of the real 22 estate tax; 23 24 WHEREAS, an analysis of the Open Space Special Revenue indicated that there is sufficient funding to 25 meet the long term obligations of the Fund and the City Council has decided to reallocate 0.27 percent of the tax 26 on meals purchased at food establishments; 27 28 WHEREAS, there is a need to allocate funds from the increased revenue generated from by the one-half 29 (0.5) percent increase on the tax on meals purchased at food establishments; 30 31 NOW,THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 32 33 1. That the following revenue sources shall be allocated to the Major Projects Fund,subject to annual 34 appropriation: 35 a. The revenue generated by a transfer of forty percent of the Town Center TIF revenues;and 36 37 b. The revenue generated by 0.3 cents of the 0.9 cent real estate dedication within the Agricultural 38 Reserve Program; the remaining 0.6 cents real estate tax dedication shall remain within the 39 Agricultural Reserve Program;and 40 41 c. The revenue generated by a 0.77% restaurant meals tax dedication; provided that 0.50% of this 42 amount is the subject of an ordinance before the City Council as part of the FY 2025-26 Operating 43 Budget ordinance package and 0.27%resulting from a redirection of the 0.44% restaurant meals tax 44 dedication within the Open Space Special Revenue Fund,which dedication to the Open Space Special 45 Revenue Fund will now be 0.17%of the restaurant meals tax. 46 47 2. That upon the execution of the Public Safety Projects,future capacity generated within the Major Projects 48 Fund directly associated with the one-half(0.5) percent increase on the tax on meals purchased at food 49 establishments be prioritized and dedicated for use in the construction, modernization,or maintenance of 50 infrastructure for the purpose of public safety and judicial administration. 51 52 BE IT FURTHER ORDAINED:That the effective date of this ordinance shall be July 1,2025. 13 53 54 Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services City Attorney's Office 14 1 AN ORDINANCE TO AMEND THE CENTRAL BUSINESS DISTRICT — SOUTH TAX 2 INCREMENT FINANCING ORDINANCE 3 4 WHEREAS, the Central Business District — South Tax Increment Financing Ordinance (the "Ordinance"), 5 attached hereto,was adopted on November 23, 1999; 6 7 WHEREAS, in the following 25 years, Town Center has experienced significant growth and private 8 investment; 9 10 WHEREAS, as the infrastructure in Town Center ages, there is a need to take on additional maintenance 11 obligations of the infrastructure, public facilities,and other improvements at Town Center; 12 13 WHEREAS, the City Council held a public hearing on this proposed ordinance at its May 6, 2025, Formal 14 Session; 15 16 NOW,THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA, 17 THAT: 18 19 Section 3 of the Ordinance is hereby amended to read as follows: 20 21 3. That to secure any obligations authorized and issued by the City Council in the future or any 22 development project cost commitments incurred by the City for the construction,including capital 23 maintenance and beautification, or acquisition of infrastructure, public facilities and other 24 improvements in the District, the Director of Finance of the City is directed to allocate and pay, 25 from real estate taxes actually collected,the amount attributable to the increased assessed value 26 of the real estate within the District above the base assessed value of such real estate ("The Tax 27 Increment Revenues")into a special fund entitled"Central Business District—South Tax Increment 28 Financing Fund" (the "Fund"), which is hereby authorized to be created. For purposes of this 29 section "capital maintenance" shall mean capital repairs with an expected cost in excess of 30 $50,000,adiusted annually to reflect inflation using the Producer Price Index promulgated by the 31 Bureau of Labor Statistics, to existing facilities in the District that were financed using Tax 32 Increment Revenues, and "beautification" may be included as an incidental component to new 33 construction or capital maintenance of public facilities in the District• Adopted by the Council of the City of Virginia Beach,Virginia on the day of ,2025 APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services City Attorney's Office CA16872 R-3 April 24,2025 15 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100399 Title:Strategic Development Projects Status:Approved Category:Economic&Tourism Development Department:PLANNING Ranking:0 Project Type Project Location Project Type:New Facility Construction/Expansion District:Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 13,595,687 11,945,687 400,000 250,0001 250,000 250,000 1 250,000 250,000 0 ScopeDescription and -his project will provide planning and design services,environmental studies,build or replace public infrastructure improvements,such as pedestrian roadways, itilities,and stormwater facilities,and acquire property as needed to support implementation of the eight Strategic Growth Areas(SGA)and the Comprehensive )[an.In addition,the project will provide for consulting,staffing,and other contractual services to support Strategic Development initiatives.Priorities for the >GA implementation efforts include development of Zoning Overlay Districts,implementation of Resort Area Mobility Plan initiatives(RAMP)and Resort Area Arategic Action Plan(RASAP)2030 priorities,and a small area plan for the Central Village District in the Pembroke SGA and Central Beach Entertainment District n the Resort SGA.This scope also includes development of detailed specific area development plans and preliminary design and cost estimating for future >trategic Development CIP projects. Purpose e purpose o t is project is to eve op an imp ement c ear o jectives ase upon t e goa s an vision set ort in t e Compre ensive P an an City Counci s /ision for the Strategic Growth Areas.This will involve partnering with civic groups,residents,businesses,and property owners to develop projects with clear )bjectives,which draw a link between past accomplishments,present conditions and future goals.Planning and design services will be used to prepare, acilitate,and align plans with the community to accelerate development,increase economic opportunity,and expand the tax base. History and Current Status -his project first appeared in the FY 2008-09 CIP as the Strategic Growth Area Projects.In the FY 2016-17 CIP, 8,054,399 was transferred from this project to L00376 Burton Station Roadway Improvements I.In FY 2021-22,the project advanced initiatives established in the 2030 Resort Area Strategic Action Plan RASAP)including sense of arrival/gateway improvements,streetscape improvements throughout the resort;and planning support for the Comprehensive Plan ipdate and the Resort Area Mobility Plan initiatives(RAMP). FY 2022-23 this project advanced RAMP initiatives such as the Micro transit Pilot Program )roviding point-to-point and fixed route transportation opportunities in the Resort.In FY 2023-24 this project supported public engagement efforts for the uture of Rudee Loop,the sense of arrival initiative and the Comprehensive Plan update.In FY 2024-25 this fund supported the relocation of the temporary :anopy from 31st Street Park to ViBe Park and implementation of Historic African American Community Signs.In FY 2024-25,this project transferred$334,000 to -listoric Kempsville(100204).In FY 2025-26 this fund is anticipated to support the Shore Drive Study update,zoning code updates following the Comprehensive )Ian update,and completion Historic African American Community Signs. Operating Project Map Schedule of Activities Project Activities From-To Amount Design 07/08-06/31 8,433,494 Site Acquisition 07/08-06/31 3,343,133 Construction 10/10-06/31 1,150,000 Contingencies 07/08-06/31 669,060 Total Budgetary Cost Estimate: 13,595,687 Means of Financing Funding Subclass Amount Local Funding 13,565,387 Sale of Property 30,300 NO MAP REQUIRED Total Funding: 13,595,687 6 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project: 100682 Title:Woodstock Road Sidewalk Status:Approved Category:Roadways Department:PUBLIC WORKS Ranking:0 Project - Location Project Type:New Facility Construction/Expansion District:1 Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 500,000 150,000 350,000 0 0 0 0 0 2,500,125 Description and Scope -his project will provide a 5-foot concrete sidewalk along the western side of Woodstock Rd from the northern entrance of New Song Fellowship Church to Nalker Rd,a total distance of approximately 2650 LF.The proposed concrete sidewalk will connect existing sidewalk at both ends. Most of this sidewalk will be ocated within existing right-of-way.ADA ramps will be constructed where needed. Purpose e purpose o t is project is to provi ape estnan connectivity Between two segments o existing si ewa on Woo stoc R near Provi ence R . From the south,the existing sidewalk terminates at the northern entrance of New Song Fellowship Church and then resumes approximately 2650 LF to the north at Walker Id.By connecting these segments of existing sidewalk,the project will allow for safer access to Woodstock Cove Park to the north,religious institutions to the ;outh,and Woodstock Elementary School on Providence Rd. History and Current Status -his project first appeared in the FY 2024-25 CIP. FY 2025-26 costs are supported by speed enforcement revenue. Operating Budget Impacts Project Map Schedule of Activities Project Activities From-To Amount Design 07/31-03/33 500,000 Site Acquisition 07/32-01/33 166,950 Utility Adjustment 03/33-03/34 128,100 Construction 03/34-04/36 1,704,675 o s y Contingencies 07/31-04/36 500,400 A O v a Total Budgetary Cost Estimate: 3,000,125 f ; r o f z C x a y V 3Meansof Financing Funding Subclass Amount Miscellaneous Funding 350,000 WW S'Q,k Local Funding 150,000 Elem me v t4*; 1�Of; 7. vwov�ocacc ao School Total Funding: 500,000 A 4 F y r 2 Z I o 11 O/ 4 P p gygil. � o C n qq 0 0 Z O P C O Y 2 t y L, U.I ft'?""Oq jo QyV -:e�eR2 y '..;nivefSily 7 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project: 100702 Title: Lookout Road Sidewalk Status:Approved Category:Roadways Department:PUBLIC WORKS Ranking:0 Project Project Type:New Facility Construction/Expansion District:9 Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 325,000 0 325,000 0 0 0 0 0 371,000 Description and Scope 'roject includes installation of sidewalk on the north side of Lookout Road from Northampton Blvd to Seaview Ave. The project will include also needed private itility relocations as well as site acquisition. Stormwater improvements will also be studied for potential implementation with the project. Purpose ro provi ape estrlan sa ety ana connectivity improvements a ong Loo m1out Roa Potentia stormwater improvements wi a so a stu le or Imp ementation. History and Current Status his project first appeared in the 2025-26 CIP.FY 2025-26 costs are supported by speed enforcement revenue. Operating BudgetImpacts Project Map Schedule of Activities Project Activities From-To Amount Design 07/25-06/27 61,000 Site Acquisition 07/31-06/32 30,000 Utility Adjustment 07/32-02/33 106,000 Construction 03/33-03/34 318,000 Contingencies 07/25-03/34 181,000 Total Budgetary Cost Estimate: 696,000 Joint Expeditia;ary Base Little Creek Means of Financing Ao '6c Funding Subclass Amount o Miscellaneous Funding 325,000 c�ghL,f Local Funding 0 • 100702 w�L� Total Funding: 325,000 G �Cr Sy `OOkOVT AO A C O Z t D 4 3 O O r z Y O N p f yf � 9Ck�C�4p PZ ,•o n 6avl�rt- � Pinns � I .wwr�t•.Fn, e 8 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100423 Title:Traffic Safety Improvements IV Status:Approved Category:Roadways Department:PUBLIC WORKS Ranking:0 Project Type I Project Location Project Type:New Facility Construction/Expansion I District:Citywide Programmed Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 65,207,409 27,362,365 6,655,218 7,331,OEF 6,665,541 6,165,541 5,862,1981 5,165,541 0 ScopeDescription and -his project provides for modification of existing roadways by constructing turn lanes and bypass lanes,realignment of existing roadways,installing traffic signals, nstalling guardrails,installing sidewalks,removing visual obstructions,and funding various other traffic safety improvements.This project also provides for :ollecting traffic data,assessing required roadway capacity,acquiring needed property and easements,and constructing safety improvements.This annual )rogram includes competitively obtained funding for various projects awarded by the Virginia Department of Transportation(VDOT)through the following grant )rograms:Transportation Alternatives Program(TAP);Bicycle and Pedestrian Safety Improvement Program(BPSP);Congestion Mitigation and Air Quality CMAQ);and Highway Safety Improvement Program(HSIP). Purpose ere are intersections ano Mau segments w ere minor mo cations can increase tra is capacity an sa ety. out t ect,minor improvements to ipgrade existing traffic safety problems cannot be expedited to meet changing traffic demands.This would delay needed minor improvements to the City's Transportation Infrastructure System. History and Current Status phis project first appeared in the FY 2016-17 CIP and continues the activities of"Traffic Safety Improvements III."Beginning with the FY 2012-13 and continuing hrough FY 2029-30,this project will receive funding from Dominion Power for use of property in the Norfolk Southern Right-of-Way.By the agreement,these unds must be used for transportation purposes.In FY 2023-24, $4.3 million was appropriated to this project from the sale of property to Dominion for their )ffshore wind project.Beginning in FY 2025-26,approximately$4 million annually is programmed to this project from the revenue generated from speed enforcement cameras. Operating Budget Impacts Project Map Schedule of Activities Project Activities From-To Amount Design 07/16-06/31 6,770,138 Construction 07/16-06/31 53,923,845 Contingencies 07/16-06/31 4,513,426 Total Budgetary Cost Estimate: 65,207,409 Means of Financing Funding Subclass Amount State Contribution 473,132 Miscellaneous Funding 20,873,699 Local Funding 33,535,987 Sale of Property 4,264,888 Lease of Properties 1,472,580 NO MAP REQUIRED Federal Contribution 4,587,123 Total Funding: 65,207,409 9 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project: 100632 Title: Park Infrastructure Replacement&Underdeveloped Park Improvements Status:Approved Category:Parks&Recreation Department:PARKS AND RECREATION Ranking:0 Project Type Project Location Project Type:Rehabilitation/Replacement District:Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 33,530,000 9,380,000 4,150,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 0 ScopeDescription and 'his project funds the design,construction and replacement of existing parks and recreation capital replacement backlog as well as implementing improvements ind additions to underdeveloped park sites per the Parks Needs Assessment&Development Strategy which will be completed in January 2025.In FY 2025-26, >rojects include continued renovations at Redmill Park Restrooms,Munden Point Park Bank Stabilization,Mt.Trashmore Restroom Replacement and Park shelter,Salem Village Park,and repaving the road,trails,and parking lots at PAAC. Additional improvements include park maintenance for safety,security,or accessibility as needed. Purpose e current un ing mec anisms in p ace to a ress toe par Ks anu recreation capita rep acement is insu icient. io ma a signi icant gains in acildresssing t s- )acklog,additional funds are needed.In addition,underdeveloped park sites do not offer recreational opportunities for all ages and abilities.In many instances, i neighborhood park site will only consist of a small shelter and playground for children with nothing to offer teens,adults,or seniors.To enhance health and vellness opportunities throughout the parks system,funds to increase the availability of a variety of park amenities is needed. History and Current Status Fhis project first appeared in the FY 2022-23 CIP as a new program and is based on the Parks Needs Assessment&Development Strategy,which was completed n January 2025.In FY 2025-26,$150,000 was added to this project for enhancements at Salem Village Park. Operating Budget Impacts Project Map Schedule of Activities Project Activities From-To Amount Design 07/27-06/31 6,000,000 Construction 07/27-06/31 27,530,000 Total Budgetary Cost Estimate: 33,530,000 Means of Financing Funding Subclass Amount Local Funding 33,530,000 Total Funding: 33,530,000 NO MAP REQUIRED J0 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100317 Title:Princess Anne Road Phase VII-A Status:Proposed Category:Roadways Department:PUBLIC WORKS Ranking:0 Project .- Project Location Project Type:New Facility Construction/Expansion District:2 Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 218,763 218,763 0 0 0 0 0 0 17,321,070 Description and Scope -his project is for the construction of safety improvements on Princess Anne Road from Seaboard Road to Sandbridge Road,including but not limited to, shoulder widening,drainage improvements,and utility relocations. Purpose is protect wi improve t e sa ety o cyc ists an motonsts a ong t is section o Princess Anne Rona. History and Current Status -his project first appeared in the FY 2013-14 CIP. Operating Budget Impacts Project Map Schedule of Activities Project Activities From-To Amount Design 12/24-06/33 1,295,438 Site Acquisition 07/32-06/33 406,000 Utility Adjustment 07/33-06/34 1,295,438 Construction 07/34-06/36 11,619,652 as Hr9gMy( Contingencies 12/24-06/36 2,923,305 z r2 y' Total Budgetary Cost Estimate; 17,539,833 4V Means of Financing t' f� Funding Subclass Amount Local Funding 218,763 • 1!l100317 Total Funding: 218,763 Nor>o KEY �N 1 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100203 Title:Heritage Building Maintenance II Status:Approved Category:Buildings&Assets Department:PUBLIC WORKS Ranking:0 Project Type Project Location Project Type:Rehabilitation/Replacement District:Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 5,325,000 3,375,000 450,060 300,000 300,000 300,000 300,000 300,000 0 Description and ..- -his project provides for maintenance needs for the City's heritage buildings:the Ferry Plantation House,Francis Land House,Lynnhaven House,Thoroughgood -louse,deWitt Cottage,Old Coast Guard Station,Whitehurst Buffington House,and any future qualifying acquisitions.A comprehensive analysis of each house vas completed by the Department of Public Works in 2015,using a 2007 assessment completed by an architectural and engineering firm as a base for cost !stimates.Examples of maintenance and repair work include:ADA improvements,chimney repainting and masonry repair,environmental monitoring,lightning )rotection,stair and landing repairs,window and roof repairs,concrete repairs,restroom upgrades,design and upgrades for the entry area to the Francis Land -louse,plaster repairs,moisture mitigation,electrical upgrades,fire suppression upgrades,drainage improvements,cemetery conservation,parking lot repairs, ind other ongoing building maintenance needs.Funding is also provided for improvements to the second floor of the Francis Land House. Purpose e City current y owns historica ouses t at are visite y t e pu ic.Triese Mouses nave een acquireci in various con itions.T is project un s t e i enti ie seeds of these houses over the next six years to make noted repairs or provide necessary maintenance. History and Current Status his project first appeared in the FY 2018-19 CIP and is a continuation of project 3-103 Heritage Building Maintenance.In FY 2025-26,$150,000 was added to this )roject to support renovations of the Lynnhaven Cottage. Operating Project Map Schedule of Activities Project Activities From-To Amount Design 07/18-06/31 24,000 Construction 07/18-06/31 5,277,000 Contingencies 07/18-06/31 24,000 Total Budgetary Cost Estimate: 5,325,000 Means of Financing Funding Subclass Amount Local Funding 5,325,000 Total Funding: 5,325,000 NO MAP REQUIRED 2 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100651 Title:Critical Court Facility Safety and ADA Accessibility Status:Approved Category:Buildings&Assets Department:PUBLIC WORKS Ranking:0 Project Type Project Location Project Type:Rehabilitation/Replacement District:2 Programmed Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 15,350,000 350,000 0 0 15,000,000 0 0 0 0 Description and Scope -his project will study and design the Virginia Beach Courthouse(Building 10, 10A,&10B)to propose both intermediate and long-range modernization and -ecapitalization through a phased approach. The goal of the modernization study is to bring the current facility into the'21st Century'through a combination of ;pace reconfiguration,information technology(IT)upgrades,parking area improvements,and landscape changes to improve court proceedings,reduce security fulnerabilities,and meet other modernization goals identified by stakeholders.The study will produce planning level cost estimates,and conceptual renderings, irawings,and/or written scopes.Following the design of the facility,cost estimates for construction will be reflected in this project. Purpose onstructeu m 1 1,t e court ouse is one of t e most eavi y ubeu r3uuiiuIngs In t e City wffn over 1,5 visitors an sta using t e aci Ity on t M15-7 al y )asis. As the building continues to age,various systems and fixtures have failed,and technologies and security threats have evolved. Proactive and well-planned ;teps are required to meet the existing space to meet needs. History and Current Status ----I "his project first appeared in FY 2023-24 CIP.In FY 2025-26,the title of this project was changed from"Court Modernization"to its current name to better reflect he scope of the project.Staring in the FY 2025-26 this project will be supported by the newly created Major Projects Fund. Operating Project Map Schedule of Activities o" Project Activities From-To Amount .IrARIO Design 07/27-06/31 15,000,000 6 Study 07/23-11/25 350,000 o r d' °�.ti °• y;',.. H �+ Total Budgetary Cost Estimate: 15,350,000 •M °(� �A p 4,,* %14 Means of Financing Funding Subclass Amount ° Local Funding 15,350,000 33 91'Hf, Total Funding: 15,350,000 9a 100651 .. *c CM M°y i y Mess o 4 0 O� M N°�SNJ Floyo E. Kellam Hlgh School 3 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project:100667 Title: Rudee Loop Park Development Status:Approved Category:Parks&Recreation Department:PARKS AND RECREATION Ranking:0 Project Type Project Location Project Type:New Facility Construction/Expansion District:5 Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 50,000,000 10,000,000 40,000,000 0 0 0 0 0 0 ScopeDescription and "his project will fund the planning,design,and construction of the approximately 8-acre assemblage of property located adjacent to Rudee Inlet into a vibrant ind iconic park destination. In addition to the park space,a parking garage structure may be incorporated into the project and will be explored during the :oncept planning phase. Purpose e City esires to trans orm lW ee Loop into a unique estination,provi ing an emp asis on open space t at attracts resi ents an visitors in a ition to ;upporting surfing,fishing and outdoor recreation.Through an extensive community engagement process,the residents strongly support the transformation of tudee Loop into a world class park.The properties have been used as"ad hoc"space for many years and there is a strong desire to formalize the space into ;omething special for residents of Virginia Beach. 1 6 History and Current Status his CIP first appeared in the FY 2024-25 CIP after being established by City Council in FY 2023-24.In May 2022,a Request for Information and Ideas was issued vith four responses received.During winter/spring of 2023,an extensive community engagement process was conducted to gather feedback from the four )roposals as well as determining which elements would be most desired at Rudee Loop.In August of 2023,City Council directed Parks and Recreation to -ecommend a process for hiring a nationally known park design consultant team.This project is supported by Public Facility Revenue bonds and the debt service s to be repaid by the Tourism Investment Program. Operating BudgetImpacts Project Map Schedule of Activities :o:;.e c emen ary Project Activities From-To Amount 6:horl Design 07/24-11/26 6,000,000 Construction 07/25-11/28 39,000,000 s Contingencies 07/25-11/28 5,000,000 n ^ o 4 � s NORFOLK qyr Total Budgetary Cost Estimate: 50,000,000 Means of Financing z v ^ L 9 ^ Z 1 AVE >��n s Funding Subclass Amount Funding Local g 50,000,000 6 O n D Total Funding: 50,000,000 n 0 100667 p0 V �O w O p Z O A P p r 9 ,° CROiT4N RO p� C f o - 4 City of Virginia Beach FY 2026 thru FY 2031 Capital Improvement Program Project: 100157 Title:Economic Development Investment Program II Status:Approved Category:Economic&Tourism Development Department:PLANNING Ranking:0 Project Type I Project Location Project Type:New Facility Construction/Expansion District:Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Future Funding To Date FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Funding 18,585,147 12,075,696 1,045,986 1,218,227 1,145,133 1,076,425 1,011,840 1,011,840 0 Description and ..- 'his project supports and enhances the viability of the City's Economic Development Program and strategic plan.The program will leverage grant dollars,fund he provision of infrastructure,and fund other economic development initiatives as approved by the Virginia Beach Development Authority on a case-by-case >asis. Purpose and Need is project wi en ante an increase t e opportunity to attract a itiona economic eve opment tot e City.A e capa i ity to attract new usinesses an issist in the expansion of existing businesses will return additional tax revenue and provide additional employment opportunities.This project allows the City to emain competitive with other localities which have flexible funding mechanisms for economic development projects. History and Current Status -his project first appeared in the FY 2019-20 CIP and is a continuation of CIP 9-141 Economic Development Investment Program(On-Going). In the FY 2021-22 :IP,this project was shown as completed and funding was moved to the Operating Budget for the same purpose.In FY 2022-23 the project began to be reflected n the CIP again and(12)grants were awarded totaling over$4M.In FY 23-24 there were(4)grants awarded in totaling approximately$444K. In FY 2024-25, )737,487 was transferred from this project to project 100074"21st Century Enterprise Resource Planning."This Project is funded by a cigarette tax dedication of L6 cents per pack.In FY 2025-26,$250,000 was redirected to Economic Development's Operating Budget for Facade Improvement Grant opportunities for Wantic Avenue businesses. Operating Project Map Schedule of Activities Project Activities From-To Amount Implementation 07/19-06/31 18,585,147 Total Budgetary Cost Estimate: 18,585,147 Means of Financing Funding Subclass Amount Local Funding 0 Pay-As-You-Go Cigarette Tax 18,585,147 Total Funding: 18,585,147 NO MAP REQUIRED 5 I AN ORDINANCE MAKING APPROPRIATIONS FOR THE FISCAL YEAR 2 BEGINNING JULY 1, 2025 AND ENDING JUNE 30, 2026 FOR 3 OPERATIONS 4 WHEREAS, the City Manager has heretofore submitted an Annual Budget for the City for the fiscal year 5 beginning July 1, 2024, and ending June 30, 2025, and it is necessary to appropriate sufficient funds to cover said 6 budget. 7 8 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 9 10 Sec. 1. The amounts named aggregating $3,864,748,322 consisting of $753,894,590 in inter-fund transfers, 11 $325,165,903 for internal service funds, and$2,785,687,829 in operations, are hereby appropriated subject to the 12 conditions hereinafter set forth for the use of departments, and designated funds of the City government, and for 13 the purposes hereinafter mentioned,as set forth in the Annual Operating Budget, which is hereby incorporated by 14 reference,for the fiscal year beginning July 1,28242025 and ending June 30, 202&6(hereinafter,the"Fiscal Year"), 15 a summary of which is attached to this ordinance as "Attachment A—Appropriations." The City Council elects to 16 fund the Virginia Beach City Public Schools by lump sum appropriation. 17 18 Sec.2. In accordance with Section 5.04 of the City Charter, Estimated Revenue in Support of Appropriations is set 19 forth in said Annual Operating Budget,with a summary of Estimated Revenue in Support of Appropriations attached 20 to this ordinance as"Attachment B—Revenues." 21 22 Sec.3. With the exception of the funds under the control of the School Board, specifically the funds numbered 23 115, 135, 201,202,203,204, 210, 211,212,213,214,215,650,651,652,750,751,and 752(hereinafter referred to 24 as "School Board Funds"), the total number of full-time permanent positions shall be the maximum number of 25 positions authorized for the various departments of the City during the Fiscal Year, except for changes or additions 26 authorized by the Council or as hereinafter provided.The City Manager may from time to time increase or decrease 27 the number of part-time or temporary positions provided the aggregate amount expended for such services shall 28 not exceed the respective appropriations made therefore. The City Manager is further authorized to make such 29 rearrangements of positions within and between the departments as may best meet the needs and interests of the 30 City,including changes necessary to implement the employee transition program. 31 32 Sec.4. To improve the effectiveness and efficiencies of the government in service delivery,the City Council hereby 33 authorizes the City Manager or his designee to transfer appropriated funds and existing positions throughout the 34 Fiscal Year as may be necessary to implement organizational adjustments that have been authorized by the City 35 Council. Unless otherwise directed by the City Council, such organizational adjustments shall be implemented on 36 such date or dates as the City Manager determines, in his discretion, to be necessary to guarantee a smooth and 37 orderly transition of existing organizational functions. The City Manager shall make a report each year to the City 38 Council identifying the status and progress of any such organizational adjustments. 39 40 Sec.5. All current and delinquent collections of local taxes shall be credited to the General Fund, Special Service 41 District Funds, Tax Increment Financing Fund or any fund to which City Council has, by ordinance, dedicated a tax 42 levy. 43 44 Sec.6. All balances of the appropriations payable out of each fund of the City Treasury at the close of the Fiscal 45 Year, unless otherwise provided for,are hereby declared to be lapsed into the fund balance of the respective funds, 46 except all appropriations to School Board Funds derived from local public sources,which shall lapse and revert to 47 the Fund Balance of the General Fund,and may be used for the payment of the appropriations that may be made in 48 the appropriation ordinance for the fiscal year beginning July 1, 20242025 . Prior to the expenditure of any sums 49 that have lapsed to the fund balance of any fund,an appropriation by the City Council shall be required. 50 51 Sec.7. All balances of appropriations in each fund which support authorized obligations or are encumbered at the 52 close of the business for the Fiscal Year,are hereby declared to be re-appropriated into the fiscal year beginning July 53 1,20242025,and estimated revenues adjusted accordingly. 54 55 Sec.8. All balances of appropriations and position authorizations attributable to grants or other similar funding 56 mechanism from state or federal sources and trust or gift funds,whose period of expenditure extends beyond the 57 fiscal year ending on June 30,28242025,are hereby declared to be re-appropriated and re-authorized into the Fiscal 58 Year, and estimated revenues adjusted accordingly.The close-out of any grant or similar funding mechanism shall 59 account for all expenditures in such grant, and provided there is any remaining balance in the grant,the portion of 60 the balance attributable to local sources shall revert to the General Fund,special revenue fund, or enterprise fund 61 that provided the local contribution. 62 63 Sec.9. No department or agency for which appropriations are made under the provisions of this ordinance shall 64 exceed the amount of such appropriations except with the consent and approval of the City Council first being 65 obtained. It is expressly provided that the restrictions with respect to the expenditure of the funds appropriated 66 shall apply only to the totals for each Appropriation Unit included in this ordinance and does not apply to Inter-fund 67 Transfers. 68 69 Sec.10. The City Manager or the Director of Budget and Management Services is hereby authorized to approve 70 transfers of appropriations in an amount up to$250,000 between any Appropriation Units included in this ordinance 71 through the accrual period.The City Manager shall make a monthly report to the City Council of all transfers between 72 $25,000 and $250,000. In addition, the City Manager may transfer, in amounts necessary, appropriations from all 73 Reserves for Contingencies except Reserve for Contingencies—Regular,within the intent of the Reserve as approved 74 by City Council. 75 76 Sec. 11. The City Manager or the Director of Budget and Management Services is hereby authorized to establish and 77 administer budgeting within Appropriation Units consistent with best management practices, reporting 78 requirements, and the programs and services adopted by the City Council. Consistent with best management 79 practices, the City utilizes a modified accrual system of accounting. Revenues are considered available when 80 collectible either during the current period or after the end of the current period, but in time to pay year-end 81 liabilities. Expenditures are recognized when a transaction or event is expected to draw upon current spendable 82 resources rather than future resources. In practical effect,the modified accrual system allows a window of 45 days 83 wherein the City may accrue back to the immediately preceding fiscal year revenues and expenditures. The City 84 Manager or the Director of Budget and Management Services is further authorized to establish administrative 85 directives to provide additional management oversight and control to ensure the integrity of the City's budget. 86 87 Sec.12. The City Manager or the Director of Budget and Management Services is hereby authorized to change the 88 Estimated Revenues included in this ordinance to reflect expected collections. If the Estimated Revenue in support 89 of an Operating Appropriation Unit declines,the City Manager or the Director of Budget and Management Services 90 is hereby authorized to reduce, subject to any other provision of law, those appropriations to equal the decline in 91 Estimated Revenue. The City Manager shall give prior notice to the City Council of any reduction to total 92 appropriations exceeding $250,000. The notice to City Council shall identify the basis and amount of the 93 appropriation reduction and the Appropriation Units affected.The accounting records of the City will be maintained 94 in a manner that the total of Estimated Revenue is equal to the total of the Appropriation Units for each of the City's 95 funds. The City Manager or the Director of Budget and Management Services is hereby authorized to transfer any 96 excess appropriations to the Reserve for Contingencies after all anticipated expenditures for which those funds were 97 appropriated have been incurred. Nothing in this section shall be construed as authorizing any reduction to be made 98 in the amount appropriated in this ordinance for the payment of interest or principal on the bonded debt of the City 99 Government. 100 101 Sec. 13. The Department of Economic Development is hereby authorized to pay an amount up to$100,000$350,000 102 from their FY 2 24-25 2025-26 Operating Budget to the City of-Virginia Beach Development Authority, for the 103 purpose of implementing a District Improvement Plan(DIP),also referred to as Facade Improvement Grants.Of this 104 amount,$250,000 is specifically for business on Atlantic Avenue. 105 106 Sec.14. Allowances made from the appropriations made in this ordinance by any or all of the City departments, 107 bureaus,or agencies,to any of their officers and employees for expenses on account of the use by such officers and 108 employees of their personal automobiles in the discharge of their official duties shall follow the Internal Revenue 109 Service standard mileage rates used to calculate the deductible costs of operating an automobile for business, 110 charitable,medical or moving purposes. 111 112 Sec. 15. In the event of an emergency and under emergency circumstances wherein the City Council cannot 113 reasonably hold a meeting, the City Manager is authorized to transfer and expend appropriated sums from any 114 budget account to ensure that the emergency is handled as efficiently and expeditiously as possible. Immediately 115 following the expenditure of funds under this provision,and as soon as the City Council can reasonably meet under 116 the existing circumstances, the City Manager shall notify the City Council of the reason for such action, how funds 117 were expended,and present to the City Council for adoption an emergency appropriations ordinance that sets forth 118 what measures are required to ensure that funds are forthwith restored to the appropriate accounts and that the 119 budget is balanced at the end of the fiscal year in which the emergency expenditures occurred. 120 121 An emergency is defined for the purposes of this provision as an event that could not have been reasonably foreseen 122 at the time of the adoption of the budget,and in which(i)an immediate threat to the public health,safety or welfare 123 is involved,such as clean-up after a hurricane,and/or(ii)immediate action is required to protect or preserve public 124 properties. 125 126 Sec. 16. All travel expense accounts shall be submitted on forms approved by the Director of Finance and according 127 to regulations approved by the City Council. Each account shall show the dates expenses were incurred or paid; 128 number of miles traveled;method of travel;hotel expenses;meals;and incidental expenses.The Director of Finance 129 is specifically directed to withhold the issuance of checks in the event expense accounts are submitted for "lump- 130 sum"amounts. 131 132 Sec. 17. A salary increase totaling approximately 3.0`% on the pay date containing July 1, 20242025-is hereby 133 provided to both part-time and full-time City employees. Salary increases for full-time City sworn employees on a 134 step plan are to receive a one-step increase(approximately 3%). Salary increases for nea-step plan non-sworn City 135 employees shall be provided through a 0.5O/ ^^^^"I and a 3.09/.-i4eH general increase 136 of pay Fange,as eh the Fn .ft g .aIiRGFease isF t I 3 137 138 Sec. 18. A salary increase totaling approximately 3.015% on the pay date containing July 1, 20242025 is hereby 139 provided to both part-time and full-time appointees within Constitutional Offices. Salary increases for full-time 140 sworn-appointees on a step plan are to receive a 0.5%geneFal OAGFease and a one step increase(approximately 3%). 141 Salary increases for non-step plan appointees shall be provided through a 9;5%3.0%general increase^^4 ;4K# 142 ° 143 144 Sec. 19 A salary increase of 3.150% on the pay date containing July 1, 20242025 is hereby provided for the five 145 Constitutional Officers. 146 147 Sec.20. 148 eent4nRent ulgen a satisfaeteFy peFfGHBance evalwataen. A $16 051000 reserve is established within the General 149 Fund for additional pay increases for sworn City employees sworn Constitutional Officers and positions 150 compensated at the lowest ranges of the pay plan related to the findings of the Market Salary Survey and local 151 competitiveness. Funding from this reserve can be allocated as necessary between Departments to adjust salaries 152 and prevent compensation adjustments from negatively impacting the delivery of services 153 154 155 Whe aFe at OF above the maximum of the pay Fange feF theiF pesitieR classification with a meet expeetatieRs- 156 157 FneFit; .-F ease 9F step iRe 158 159 Sec.221.An amount of up to$10,000,000 in attrition savings is hereby used to balance the Fiscal Year=24-25 2025- 160 26 Operating Budget.To accomplish this purpose,the City Manager or his designee is hereby authorized to transfer 161 savings in salary or fringe benefit accounts among General Fund supported departments up to $10,000,000, 162 notwithstanding other budgetary controls outlined in this ordinance. 163 164 Sec.232.To ensure proper allocation of health insurance,the City Manager is hereby authorized to transfer health 165 insurance between departments and funds,in any amount notwithstanding other budgetary controls outlined in the 166 ordinance up to the total amount budgeted for health insurance, to ensure health insurance cost align with actual 167 expenditure. 168 169 Sec. 23. In Fiscal Year 2024-25 2025-26, to further improve the effectiveness and efficiency of the government in 170 service delivery,the City Council hereby authorizes the City Manager to implement any organizational adjustments 171 not otherwise set out within this budget document that may be necessary to carry out the following initiatives: 172 a. The departments throughout the City to improve existing technology services and applications and to 173 streamline the implementation of technology applications. 174 b. a. To PFeyide additional staffing f9F emeFgeiniey call take-P.; %vithin the DepaFtffleRt Gf liffleFgeRGY 176 c. 178 179 Sec.24.A three-year extension of the agreement with Jackelope Festival is hereby authorized:years two and three 180 are subject to appropriation. 181 182 Sec. 25. The City Manager is hereby authorized to enter into a sponsorship agreement for "Project Cape" in 183 preparations for a September 2026 event through existing appropriations within the Tourism Advertising Program. 184 The sponsorship agreement will be developed by the City Manager's Office and approved by the City Attorney. 185 186 Sec. 266. Violation of this ordinance may result in disciplinary action by the City Manager against the person or 187 persons responsible for the management of the Appropriation Unit in which the violation occurred. 188 189 Sec.267.This ordinance shall be effective on July 1,20242025. 190 191 Sec.2.8.If any part of this ordinance is for any reason declared to be unconstitutional or invalid,such decision shall 192 not affect the validity of the remaining parts of this ordinance. 193 194 Requires an affirmative vote by a majority of all of the members of City Council. 195 196 Adopted by the Council of the City of Virginia Beach,Virginia,on the_day of May, 2025. APPROVED AS TO CONTENT: APP D AS TO LEGAL SUFFICIENCY: 2A� Budget and Management Services Ci ey' Office City of Virginia Beach,Virginia Fiscal Year2025-2026 Budget Ordinance Attachment A-Appropriations FY 2025-2026 100 GENERAL FUND Agriculture 1,082,362 Benefits Administration 735,538 Board of Equalization 2,518 Budget and Management Services 1,639,215 Circuit Court 1,623,983 City Attorney 6,193,939 City Auditor 1,166,443 City Clerk 785,503 City Manager 3,923,768 City Real Estate Assessor 4,317,156 City Treasurer 8,729,988 Clerk of the Circuit Court 4,978,461 Commissioner of the Revenue 7,508,247 Commonwealth's Attorney 14,326,447 Communications Office 4,553,403 Community Organization Grants 750,000 Convention and Visitor Bureau 11,685,419 Cultural Affairs 5,384,079 Debt Service 55,095,110 Economic Development 4,834,440 Emergency Communications and Citizen Services 13,398,289 Emergency Management 2,071,682 Emergency Medical Services 25,440,800 Employee Special Benefits 8,391,502 Finance 7,429,669 Fire 85,111,476 General District Court 491,097 Health 4,374,594 Housing and Neighborhood Preservation 8,767,361 Human Resources 9,773,374 Human Services 153,495,772 Independent Financial Services 199,736 Information Technology 25,637,163 Juvenile and Domestic Relations District Court 195,199 Juvenile Probation 1,239,772 Leases 3,780,869 Library 22,087,821 Magistrates 43,982 Municipal Council 777,218 Office of Performance and Accountability 966,137 Parks and Recreation 44,601,663 Planning 16,187,715 Police 137,061,906 Public Works 116,216,568 Regional Participation 11,102,088 Reserve for Contingencies 28,551,000 Revenue Reimbursements 17,958,702 Transfer to Other Funds 643,869,516 Vehicle Replacements 7,500,000 Virginia Aquarium 17,866,602 Voter Registration&Elections 3,037,823 Fund 100 Appropriation Totals 1,556,943,115 FY 2025-2026 115 SCHOOL OPERATING FUND Debt Service 50,071,611 Public Education 977,773,806 Reserve for Contingencies 13,865,458 Transfer to Other Funds 21,140,754 Fund 115 Appropriation Totals 1,062,851,629 150 FLOOD PROTECTION REFERENDUM Debt Service 15,102,273 Reserve for Contingencies 17,737,529 Transfer to Other Funds 1,000,000 Fund 150 Appropriation Totals 33,839,802 190 GENERAL DEBT FUND Transfer to Other Funds 2,166,758 Fund 190 Appropriation Totals 2,166,758 201 GREEN RUN COLLEGIATE CHARTER SOP Public Education 5,043,397 Fund 201 Appropriation Totals 5,043,397 203 INSTRUCTIONAL TECHNOLOGY SOP Public Education 1,000,000 Fund 203 Appropriation Totals 1,000,000 204 ATHLETICS SOP Public Education 6,599,588 Fund 204 Appropriation Totals 6,599,588 210 EQUIPMENT REPLACEMENT SRF Public Education 400,000 Fund 210 Appropriation Totals 400,000 211 VENDING OPERATIONS SRF Public Education 150,000 Fund 211 Appropriation Totals 150,000 212 CELL TOWER TECH SRF Public Education 1,000,000 Fund 212 Appropriation Totals 1,000,000 213 CAFETERIAS SRF Public Education 50,154,437 Fund 213 Appropriation Totals 50,154,437 214 GRANTS SRF Public Education 108,973,471 Fund 214 Appropriation Totals 108,973,471 215 TEXTBOOKS SRF Public Education 9,533,214 Fund 215 Appropriation Totals 9,533,214 221 AGRICULTURE RESERVE PROGRAM SRF Agriculture 279,841 Debt Service 6,198,180 Reserve for Contingencies 7,677 Transfer to Other Funds 1,490,000 Fund 221 Appropriation Totals 7,975,698 FY 2025-2026 222 LAW LIBRARY SRF Library 243,892 Fund 222 Appropriation Totals 243,892 223 OPEN SPACE & PARKS SRF Debt Service 586,101 Parks and Recreation 564,413 Reserve for Contingencies 1,296,041 Transfer to Other Funds 700,000 Fund 223 Appropriation Totals 3,146,555 224 PARKS AND RECREATION SRF Debt Service 3,494,066 Parks and Recreation 24,919,428 Public Works 4,097,986 Reserve for Contingencies 2,829,053 Transfer to Other Funds 1,274,000 Fund 224 Appropriation Totals 36,614,533 230 COMM ATTY FORFEITED ASSETS SRF Commonwealth's Attorney 100,000 Fund 230 Appropriation Totals 100,000 233 SHERIFF'S OFFICE SRF Sheriff and Corrections 70,203,668 Transfer to Other Funds 11,600 Fund 233 Appropriation Totals 70,215,268 234 EMS COST RECOVERY Emergency Medical Services 14,328,837 Transfer to Other Funds 420,352 Fund 234 Appropriation Totals 14,749,189 240 TOURISM ADVERTISING PROGRAM SRF Convention and Visitor Bureau 17,434,371 Reserve for Contingencies 58,720 Transfer to Other Funds 557,083 Fund 240 Appropriation Totals 18,050,174 241 TOURISM INVESTMENT PROGRAM SRF Convention and Visitor Bureau 11,241,392 Cultural Affairs 520,500 Debt Service 26,345,109 Emergency Medical Services 1,228,647 Parks and Recreation 1,356,489 Public Works 5,060,672 Regional Participation 1,161,109 Reserve for Contingencies 3,044,469 Transfer to Other Funds 6,503,410 Fund 241 Appropriation Totals 56,461,797 242 MAJOR PROJECTS FUND Transfer to Other Funds 21,073,915 Fund 242 Appropriation Totals 21,073,915 243 ATLANTIC PARK DEVELOPMENT AGREEMENT Reserve for Contingencies 4,985,114 Fund 243 Appropriation Totals 4,985,114 FY 2025-2026 250 CBD SOUTH TIF SRF Debt Service 3,402,929 Reserve for Contingencies 2,967,750 Transfer to Other Funds 5,495,786 Fund 250 Appropriation Totals 11,866,465 251 TOWN CENTER SSD SRF Economic Development 3,087,050 Parks and Recreation 148,550 Reserve for Contingencies 500,885 Transfer to Other Funds 649,726 Fund 251 Appropriation Totals 4,386,211 252 SANDBRIDGE SSD SRF Public Works 852,098 Reserve for Contingencies 5,375,625 Transfer to Other Funds 400,000 Fund 252 Appropriation Totals 6,627,723 260 FEDERAL SECTION 8 PROGRAM SRF Housing and Neighborhood Preservation 31,806,275 Reserve for Contingencies 78,387 Fund 260 Appropriation Totals 31,884,662 261 STATE RENTAL ASSISTANCE PROGRAM SRF Housing and Neighborhood Preservation 1,590,455 Reserve for Contingencies 2,243 Fund 261 Appropriation Totals 1,592,698 270 CONSOLIDATED GRANTS SRF Commonwealth's Attorney 574,048 Cultural Affairs 1,000,000 Emergency Communications and Citizen Services 5,000 Emergency Management 102,914 Emergency Medical Services 388,000 Fire 2,912,992 Housing and Neighborhood Preservation 3,590,883 Human Services 3,812,117 Public Works 20,000 Reserve for Contingencies 6,003 Transfer to Other Funds 300,000 Fund 270 Appropriation Totals 12,711,957 271 EMERGENCY FEMA GRANT SRF Fire 500,000 Fund 271 Appropriation Totals 500,000 272 FEDERAL HOUSING ASSISTANCE GRANT SRF Housing and Neighborhood Preservation 1,037,150 Reserve for Contingencies 1,198 Fund 272 Appropriation Totals 1,038,348 273 COMMUNITY DEVELOPMENT GRANT SRF Housing and Neighborhood Preservation 2,540,468 Reserve for Contingencies 65,258 Fund 273 Appropriation Totals 2,605,726 310 OLD DONATION DREDGING SSD SRF Reserve for Contingencies 90,831 Fund 310 Appropriation Totals 90,831 FY 2025-2026 311 BAYVILLE CREEK DREDGING SSD SRF Transfer to Other Funds 132,940 Fund 311 Appropriation Totals 132,940 312 SHADOWLAWN SSD SRF Reserve for Contingencies 45,159 Fund 312 Appropriation Totals 45,159 313 CHESOPEIAN COLONY DREDGING SSD SRF Reserve for Contingencies 30,619 Transfer to Other Funds 227,000 Fund 313 Appropriation Totals 257,619 314 HARBOUR POINT DREDGING SSD SRF Reserve for Contingencies 34,865 Fund 314 Appropriation Totals 34,865 315 GILLS COVE DREDGING SSD SRF Reserve for Contingencies 17,962 Fund 315 Appropriation Totals 17,962 316 HURDS COVE DREDGING SSD SRF Reserve for Contingencies 273,858 Fund 316 Appropriation Totals 273,858 317 SCHILLING POINT DREDGING SSD SRF Reserve for Contingencies 49,830 Fund 317 Appropriation Totals 49,830 400 GENERAL GOVERNMENT CIP FUND Building Capital Projects 29,514,594 Coastal Capital Projects 10,465,918 Economic and Tourism Development Capital Projects 3,111,212 Information Technology Projects 6,964,482 Parks and Recreation Capital Projects 18,726,735 Roadways Capital Projects 13,225,465 Fund 400 Appropriation Totals 82,008,406 410 WATER & SEWER CIP FUND Sewer Utility Capital Projects 5,945,821 Water Utility Capital Projects 5,339,698 Fund 410 Appropriation Totals 11,285,519 420 STORMWATER CIP FUND Storm Water Capital Projects 19,774,720 Fund 420 Appropriation Totals 19,774,720 430 FLOOD PROTECTION CIP FUND Flood Protection Capital Projects 1,000,000 Fund 430 Appropriation Totals 1,000,000 480 SCHOOLS CAPITAL PROJECTS FUND School Capital Projects 4,000,000 Fund 480 Appropriation Totals 4,000,000 510 WATER AND SEWER ENTERPRISE FUND Debt Service 19,062,900 Public Utilities 112,618,224 Reserve for Contingencies 5,903,404 FY 2025-2026 Transfer to Other Funds 20,849,467 Fund 510 Appropriation Totals 158,433,995 520 STORM WATER UTILITY ENTERPRISE FUND Debt Service 14,391,428 Public Works 19,248,700 Reserve for Contingencies 1,973,585 Transfer to Other Funds 21,886,670 Fund 520 Appropriation Totals 57,500,383 530 WASTE MANAGEMENT ENTERPRISE FUND Public Works 47,308,922 Reserve for Contingencies 503,969 Transfer to Other Funds 2,769,159 Fund 530 Appropriation Totals 50,582,050 540 PARKING ENTERPRISE FUND Public Works 6,842,869 Reserve for Contingencies 29,530 Transfer to Other Funds 976,454 Fund 540 Appropriation Totals 7,848,853 600 CITY GARAGE ISF Public Works 20,932,694 Reserve for Contingencies 888,631 Fund 600 Appropriation Totals 21,821,325 601 FUELS ISF Public Works 9,320,431 Fund 601 Appropriation Totals 9,320,431 602 RISK MANAGEMENT ISF Finance 19,173,665 Reserve for Contingencies 24,504 Fund 602 Appropriation Totals 19,198,169 603 LANDSCAPING ISF Parks and Recreation 5,642,694 Fund 603 Appropriation Totals 5,642,694 605 TELECOMMUNICATIONS ISF Information Technology 3,333,232 Reserve for Contingencies 28,003 Fund 605 Appropriation Totals 3,361,235 606 INFORMATION TECHNOLOGY ISF Information Technology 28,409,198 Reserve for Contingencies 34,147 Fund 606 Appropriation Totals 28,443,345 650 RISK MANAGEMENT ISF -SCHOOLS Public Education 15,995,919 Fund 650 Appropriation Totals 15,995,919 651 FLEXIBLE BENEFITS FORFEITURE ISF Public Education 100,000 Fund 651 Appropriation Totals 100,000 FY 2025-2026 652 HEALTH INSURANCE ISF Public Education 221,282,785 Fund 652 Appropriation Totals 221,282,785 801 CITY BEAUTIFICATION FUND Parks and Recreation 50,000 Fund 801 Appropriation Totals 50,000 811 MAYOR'S COMMITTE TRUST FUND Municipal Council 15,000 Fund 811 Appropriation Totals 15,000 812 OYSTER HERITAGE TRUST FUND Public Works 38,000 Fund 812 Appropriation Totals 38,000 814 PARKS AND RECREATION GIFT FUND Parks and Recreation 84,000 Fund 814 Appropriation Totals 84,000 817 SOCIAL SERVICES GIFT FUND Human Services 46,710 Fund 817 Appropriation Totals 46,710 818 VIRGINIA BEACH LIBRARY GIFT FUND Library 112,000 Fund 818 Appropriation Totals 112,000 822 TREE MITIGATION Parks and Recreation 414,383 Fund 822 Appropriation Totals 414,383 Total Budget Appropriations 3,864,748,322 Less Internal Service Funds 325,165,903 Less Interfund Transfers 753,894,590 NET BUDGET APPROPRIATIONS 2,785,687,829 City of Virginia Beach,Virginia Fiscal Year2025-2026 Budget Ordinance Attachment B-Revenue FY 2025-2026 100 GENERAL FUND Admission Tax 1,894,641 Automobile License Tax 10,639,555 Bank Stock Capital 4,437,248 Boat License Fee 2,359,470 Business License Tax 67,166,505 Charges for Services 57,313,725 Cigarette Tax 5,669,939 City Tax on Deeds and Wills 8,023,726 Federal Revenue 26,090,548 Fines and Forfeitures 2,611,008 General Sales Tax 97,846,775 Hotel Tax 11,274,805 Miscellaneous Revenue 8,931,381 Permits Fees and Regulatory Licenses 11,269,972 Personal Property Tax 220,601,034 Real Estate Tax 734,375,613 Restaurant Meal Tax 65,149,968 Specific Fund Reserves 2,690,111 State Revenue 142,408,953 Transfer In 13,734,535 Use of Money and Property 19,345,214 Utility Tax 43,108,389 Fund 100 Revenue Totals 1,556,943,115 115 SCHOOL OPERATING FUND Federal Revenue 14,744,107 State Revenue 492,669,715 Transfer In 550,980,269 Use of Money and Property 4,457,538 Fund 115 Revenue Totals 1,062,851,629 150 FLOOD PROTECTION REFERENDUM Real Estate Tax 33,839,802 Fund 150 Revenue Totals 33,839,802 190 GENERAL DEBT FUND Specific Fund Reserves 2,166,758 Fund 190 Revenue Totals 2,166,758 201 GREEN RUN COLLEGIATE CHARTER SOP Transfer In 5,043,397 Fund 201 Revenue Totals 5,043,397 203 INSTRUCTIONAL TECHNOLOGY SOP Specific Fund Reserves 1,000,000 Fund 203 Revenue Totals 1,000,000 204 ATHLETICS SOP Transfer In 5,937,588 Use of Money and Property 662,000 Fund 204 Revenue Totals 6,599,588 FY 2025-2026 210 EQUIPMENT REPLACEMENT SRF Specific Fund Reserves 400,000 Fund 210 Revenue Totals 400,000 211 VENDING OPERATIONS SRF Charges for Services 150,000 Fund 211 Revenue Totals 150,000 212 CELL TOWER TECH SRF Specific Fund Reserves 372,000 Use of Money and Property 628,000 Fund 212 Revenue Totals 1,000,000 213 CAFETERIAS SRF Charges for Services 14,150,890 Federal Revenue 30,300,000 Specific Fund Reserves 4,848,547 State Revenue 855,000 Fund 213 Revenue Totals 50,154,437 214 GRANTS SRF Federal Revenue 59,541,868 Miscellaneous Revenue 13,339,750 State Revenue 29,932,084 Transfer In 6,159,769 Fund 214 Revenue Totals 108,973,471 215 TEXTBOOKS SRF Miscellaneous Revenue 60,225 Specific Fund Reserves 3,583,720 State Revenue 5,889,269 Fund 215 Revenue Totals 9,533,214 221 AGRICULTURE RESERVE PROGRAM SRF Real Estate Tax 4,952,166 Specific Fund Reserves 176,000 Transfer In 2,166,758 Use of Money and Property 680,774 Fund 221 Revenue Totals 7,975,698 222 LAW LIBRARY SRF Charges for Services 243,892 Fund 222 Revenue Totals 243,892 223 OPEN SPACE& PARKS SRF Restaurant Meal Tax 3,146,555 Fund 223 Revenue Totals 3,146,555 224 PARKS AND RECREATION SRF Charges for Services 7,552,159 Real Estate Tax 28,615,267 Use of Money and Property 447,107 Fund 224 Revenue Totals 36,614,533 230 COMM ATTY FORFEITED ASSETS SRF Specific Fund Reserves 100,000 Fund 230 Revenue Totals 100,000 FY 2025-2026 233 SHERIFF'S OFFICE SRF Charges for Services 4,326,608 Federal Revenue 150,000 Miscellaneous Revenue 3,000 Permits Fees and Regulatory Licenses 4,000 State Revenue 25,591,398 Transfer In 40,126,262 Use of Money and Property 14,000 Fund 233 Revenue Totals 70,215,268 234 EMS COST RECOVERY Charges for Services 14,749,189 Fund 234 Revenue Totals 14,749,189 240 TOURISM ADVERTISING PROGRAM SRF Charges for Services 4,000 Hotel Tax 8,208,920 Restaurant Meal Tax 9,254,575 Specific Fund Reserves 533,579 Use of Money and Property 49,100 Fund 240 Revenue Totals 18,050,174 241 TOURISM INVESTMENT PROGRAM SRF Admission Tax 7,578,563 Cigarette Tax 404,996 Hotel Tax 25,727,271 Miscellaneous Revenue 2,088,240 Permits Fees and Regulatory Licenses 151,778 Restaurant Meal Tax 19,619,699 Use of Money and Property 891,250 Fund 241 Revenue Totals 56,461,797 242 MAJOR PROJECTS FUND Real Estate Tax 2,476,083 Restaurant Meal Tax 14,252,046 Transfer In 4,345,786 Fund 242 Revenue Totals 21,073,915 243 ATLANTIC PARK DEVELOPMENT AGREEMENT General Sales Tax 2,533,278 Real Estate Tax 363,596 Transfer In 2,088,240 Fund 243 Revenue Totals 4,985,114 250 CBD SOUTH TIF SRF Real Estate Tax 10,864,465 Specific Fund Reserves 1,000,000 Use of Money and Property 2,000 Fund 250 Revenue Totals 11,866,465 251 TOWN CENTER SSD SRF Charges for Services 194,300 Real Estate Tax 2,676,411 Transfer In 1,150,000 Use of Money and Property 365,500 Fund 251 Revenue Totals 4,386,211 FY 2025-2026 252 SANDBRIDGE SSD SRF Hotel Tax 6,420,998 Real Estate Tax 203,708 Use of Money and Property 3,017 Fund 252 Revenue Totals 6,627,723 260 FEDERAL SECTION 8 PROGRAM SRF Charges for Services 2,100,000 Federal Revenue 29,423,450 Specific Fund Reserves 285,212 Transfer In 76,000 Fund 260 Revenue Totals 31,884,662 261 STATE RENTAL ASSISTANCE PROGRAM SRF State Revenue 1,592,698 Fund 261 Revenue Totals 1,592,698 270 CONSOLIDATED GRANTS SRF Charges for Services 355,062 Federal Revenue 4,729,572 State Revenue 6,548,539 Transfer In 1,078,784 Fund 270 Revenue Totals 12,711,957 271 EMERGENCY FEMA GRANT SRF Federal Revenue 500,000 Fund 271 Revenue Totals 500,000 272 FEDERAL HOUSING ASSISTANCE GRANT SRF Federal Revenue 1,018,348 Miscellaneous Revenue 20,000 Fund 272 Revenue Totals 1,038,348 273 COMMUNITY DEVELOPMENT GRANT SRF Federal Revenue 2,086,498 Miscellaneous Revenue 150,000 Transfer In 369,228 Fund 273 Revenue Totals 2,605,726 310 OLD DONATION DREDGING SSD SRF Real Estate Tax 90,831 Fund 310 Revenue Totals 90,831 311 BAYVILLE CREEK DREDGING SSD SRF Real Estate Tax 89,354 Specific Fund Reserves 43,586 Fund 311 Revenue Totals 132,940 312 SHADOWLAWN SSD SRF Real Estate Tax 45,159 Fund 312 Revenue Totals 45,159 313 CHESOPEIAN COLONY DREDGING SSD SRF Real Estate Tax 257,619 Fund 313 Revenue Totals 257,619 314 HARBOUR POINT DREDGING SSD SRF Real Estate Tax 34,865 Fund 314 Revenue Totals 34,865 FY 2025-2026 315 GILLS COVE DREDGING SSD SRF Real Estate Tax 17,962 Fund 315 Revenue Totals 17,962 316 HURDS COVE DREDGING SSD SRF Real Estate Tax 273,858 Fund 316 Revenue Totals 273,858 317 SCHILLING POINT DREDGING SSD SRF Real Estate Tax 49,830 Fund 317 Revenue Totals 49,830 400 GENERAL GOVERNMENT CIP FUND Transfer In 82,008,406 Fund 400 Revenue Totals 82,008,406 410 WATER &SEWER CIP FUND Transfer In 11,285,519 Fund 410 Revenue Totals 11,285,519 420 STORMWATER CIP FUND Transfer In 19,774,720 Fund 420 Revenue Totals 19,774,720 430 FLOOD PROTECTION CIP FUND Transfer In 1,000,000 Fund 430 Revenue Totals 1,000,000 480 SCHOOLS CAPITAL PROJECTS FUND Transfer In 4,000,000 Fund 480 Revenue Totals 4,000,000 510 WATER AND SEWER ENTERPRISE FUND Charges for Services 150,257,887 Miscellaneous Revenue 3,078,364 Transfer In 2,497,329 Use of Money and Property 2,600,415 Fund 510 Revenue Totals 158,433,995 520 STORM WATER UTILITY ENTERPRISE FUND Charges for Services 55,389,412 Miscellaneous Revenue 4,000 Use of Money and Property 2,106,971 Fund 520 Revenue Totals 57,500,383 530 WASTE MANAGEMENT ENTERPRISE FUND Charges for Services 46,606,207 Miscellaneous Revenue 750,000 Permits Fees and Regulatory Licenses 125,000 Specific Fund Reserves 2,485,843 State Revenue 100,000 Use of Money and Property 515,000 Fund 530 Revenue Totals 50,582,050 540 PARKING ENTERPRISE FUND Charges for Services 6,569,551 Fines and Forfeitures 550,000 Permits Fees and Regulatory Licenses 112,000 Specific Fund Reserves 450,302 FY 2025-2026 540 PARKING ENTERPRISE FUND Transfer In 72,000 Use of Money and Property 95,000 Fund 540 Revenue Totals 7,848,853 600 CITY GARAGE ISF Charges for Services 21,521,099 Miscellaneous Revenue 160,226 Use of Money and Property 140,000 Fund 600 Revenue Totals 21,821,325 601 FUELS ISF Charges for Services 9,250,431 Use of Money and Property 70,000 Fund 601 Revenue Totals 9,320,431 602 RISK MANAGEMENT ISF Charges for Services 16,000,036 Specific Fund Reserves 2,998,133 State Revenue 200,000 Fund 602 Revenue Totals 19,198,169 603 LANDSCAPING ISF Charges for Services 5,642,694 Fund 603 Revenue Totals 5,642,694 605 TELECOMMUNICATIONS ISF Charges for Services 3,345,946 Specific Fund Reserves 289 Use of Money and Property 15,000 Fund 605 Revenue Totals 3,361,235 606 INFORMATION TECHNOLOGY ISF Charges for Services 28,443,345 Fund 606 Revenue Totals 28,443,345 650 RISK MANAGEMENT ISF-SCHOOLS Charges for Services 8,995,919 Specific Fund Reserves 7,000,000 Fund 650 Revenue Totals 15,995,919 651 FLEXIBLE BENEFITS FORFEITURE ISF Specific Fund Reserves 100,000 Fund 651 Revenue Totals 100,000 652 HEALTH INSURANCE ISF Charges for Services 191,282,785 Specific Fund Reserves 30,000,000 Fund 652 Revenue Totals 221,282,785 801 CITY BEAUTIFICATION FUND Charges for Services 50,000 Fund 801 Revenue Totals 50,000 811 MAYOR'S COMMITTE TRUST FUND Specific Fund Reserves 15,000 Fund 811 Revenue Totals 15,000 812 OYSTER HERITAGE TRUST FUND Specific Fund Reserves 38,000 Fund 812 Revenue Totals 38,000 FY 2025-2026 814 PARKS AND RECREATION GIFT FUND Miscellaneous Revenue 84,000 Fund 814 Revenue Totals 84,000 817 SOCIAL SERVICES GIFT FUND Specific Fund Reserves 46,710 Fund 817 Revenue Totals 46,710 818 VIRGINIA BEACH LIBRARY GIFT FUND Miscellaneous Revenue 112,000 Fund 818 Revenue Totals 112,000 822 TREE MITIGATION Charges for Services 414,383 Fund 822 Revenue Totals 414,383 Total Budget Revenues 3,864,748,322 Less Internal Service Funds 325,165,903 Less Interfund Transfers 753,894,590 NET BUDGET REVENUES 2,785,687,829 I AN ORDINANCE ESTABLISHING THE TAX LEVY ON REAL ESTATE FOR 2 FISCAL YEAR 2026 3 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 4 5 Sec.1. Amount of Levy on Real Estate. 6 There shall be levied and collected for fiscal year 2025 2026 taxes for general purposes on all real estate, 7 including all separate classifications of real estate set forth in the Code of Virginia,not exempt from taxation and not 8 otherwise provided for in this ordinance,at the rate ninety-seven cents($0.97)on each one hundred dollars($100) 9 of assessed valuation thereof.The real property tax rate that has been prescribed in this section shall be applied on 10 the basis of one hundred percentum of the fair market value of such real property, except for public service real 11 property,which shall be on the basis as provided in Section 58.1-2604 of the Code of Virginia. 12 13 Sec.2. Amount of Levy on "Certified Storm Water Management Developments and Property," "Certified Solar 14 Energy Recycling Equipment, Facilities or Devices" Classified as Real Estate, and "Environmental 15 Restoration Sites,"Real Estate Improved by Erosion Controls,and Certain Wetlands and Riparian Buffers. 16 In accordance with Sections 58.1-3660(A),58.1-3660.1,58.1-3661,58.1-3664,58.1-3665 and 58.1-3666 of 17 the Code of Virginia,there shall be levied and collected for general purposes for fiscal year 242-S-2026,taxes on all 18 real estate (a) certified by the Department of Environmental Quality as "Certified Storm Water Management 19 Developments and Property," (b) certified as provided by Section 58.1-3661 of the Code of Virginia as "Certified 20 Solar Energy Equipment, Facilities or Devices," or"Certified Recycling Equipment, Facilities or Devices," (c)defined 21 by Section 58.1-3664 of the Code of Virginia as an"Environmental Restoration Site,"(d)improved to control erosion 22 as defined by§ 58.1-3665 of the Code of Virginia,or(e)qualifying as wetlands and riparian buffers as described by 23 § 58.1-3666 of the Code of Virginia, not exempt from taxation, at a rate of ninety-seven cents($0.97) on each one 24 hundred dollars of assessed valuation thereof. The real property tax rates imposed in this section shall be applied 25 on the basis of one hundred percentum of fair market value of such real property except for public service property, 26 which shall be on the basis as provided in Section 58.1-2604 of the Code of Virginia. 27 28 Sam--2-A mount of Levy on Real PFOpeFty Owned by CeFtain 6UFViViAff Spouses. 29 TheFe shall be levied and eellected f9F geneFal PUFpeses fGF the fiscal yeaF 2029 ;=t6taxes en all Feal estate 30 that has been sepaFately classified PUFSuant te Section 58.1 3228.2 ef the Code of ViFginia,at a Fate of one FnillientI4 31 32 classificateen shall be Fnade to the GemmussoaneF of the Revenue On the . led by City Code Section 35 33 , 20245. 'A the eVeRt Of a Mid 34 yeaF change in qualification eF Fesidence, the CommissioneF of the Revenue shall use the same PFOFatien 35 36 37 e. 38 39 Sec.r43. Amount of Levy on Real Estate Within the Sandbridge Special Service District. 40 There shall be levied and collected for fiscal year2O2-52026,taxes for the special purpose of providing beach 41 and shoreline restoration and management at Sandbridge on all real estate within the Sandbridge Special Service 42 District, not exempt from taxation, at the rate of one cent ($0.01) on each one hundred dollars ($100) of assessed 43 value thereof. This real estate tax rate shall be in addition to the real estate tax rate set forth in Section 1 of this 44 ordinance. For real property that qualifies for Land Use Assessment,pursuant to Division 2 of Chapter 35 of the City 45 Code, or Exemption, or Freeze for Elderly and Disabled Persons, pursuant to Division 3 of Chapter 35 of the City 46 Code,this real estate tax rate shall be applied in the same manner as the real estate tax rate set forth in Section 1 of 47 this ordinance.The real estate tax rate imposed herein shall be applied on the basis of one hundred percentum of 48 the fair market value of such real property except for public service real property, which shall be on the basis as 49 provided in Section 58.1-2604 of the Code of Virginia. 50 51 Sec.64. Amount of Levy on Real Estate Within the Town Center Special Service District. 52 For the special purpose of operating and maintaining the parking garage and providing enhanced services 53 for the plaza and public spaces within the boundaries of the service district at the Town Center, as well as other 54 additional services authorized by § 15.2-2403 of the Code of Virginia, there shall be levied and collected for fiscal 55 year 202-S-2026,taxes on all real estate within the Town Center Special Service District, not exempt from taxation, 56 at the rate of forty-five cents($0.45)on each one hundred dollars($100)of assessed value thereof.This real estate 57 tax rate shall be in addition to the real estate tax set forth in Section 1 of this ordinance. For real property that 58 qualifies for Land Use Assessment,pursuant to Division 2 of Chapter 35 of the City Code,or Exemption or Freeze for 59 Elderly and Disabled Persons, pursuant to Division 3 of Chapter 35 of the City Code,this real estate tax rate shall be 60 applied in the same manner as the real estate tax rate set forth in Section 1 of this ordinance. The real estate tax 61 rate imposed herein shall be applied on the basis of one hundred percentum of the fair market value of such real 62 property,except for public service real property,which shall be on the basis as provided in Section 58.1-2604 of the 63 Code of Virginia. 64 65 Sec.65. Amount of Levy on"Energy-Efficient Buildings". 66 In accordance with Section 58.1-3221.2 of the Code of Virginia and any relevant section of the City Code, 67 there shall be levied and collected for general purposes for the fiscal year 2025 2026, taxes on all real estate that 68 has been classified as an energy efficient building, not exempt from taxation, at a rate eighty-two cents ($0.82) on 69 each one hundred dollars of assessed valuation thereof.The real property tax rate imposed in this section shall be 70 applied on the basis of one hundred percentum of fair market value of such real property except for public service 71 property,which shall be on the basis as provided in Section 58.1-2604 of the Code of Virginia. 72 73 Sec..6. Amount of Levy on Properties Listed in the Virginia Landmarks Register. 74 In accordance with Section 58.1-3221.5 of the Code of Virginia and any relevant section of the City Code, 75 there shall be levied and collected for general purposes for the fiscal year�5-2 226, taxes on buildings that are 76 individually listed on the Virginia Landmarks Register, not including the real estate or land on which the building is 77 located, so long as the building is maintained in a condition such that it retains the characteristics for which it was 78 listed on the Virginia Landmarks Register at a rate fifty cents ($0.50) on each one hundred dollars of assessed 79 valuation thereof. The real property tax rate imposed in this section shall be applied on the basis of one hundred 80 percentum of fair market value of such real property except for public service property,which shall be on the basis 81 as provided by Section 58.1-2604 of the Code of Virginia. 82 83 Sec.97. Amount of Levy on Real Estate Within the Various Dredging Special Service Districts. 84 There shall be levied and collected for fiscal year 242-5 2 226, taxes for the special purpose of providing 85 neighborhood channel dredging of creeks and rivers to maintain existing uses on all real estate within each special 86 service district listed below: 87 a. Old Donation Special Service District,not exempt from taxation,at the rate of eighteen and four-tenths 88 cents($0.184)on each one hundred dollars($100)of assessed value thereof. 89 b. Bayville Creek Special Service District, not exempt from taxation, at the rate of forty-seven and two- 90 tenths cents($0.472)on each one hundred dollars($100)of assessed value thereof. 91 c. Shadowlawn Special Service District, not exempt from taxation, at the rate of fifteen and ninety-four 92 hundredths cents($0.1594)on each one hundred dollars($100)of assessed value thereof. 93 d. Chesopeian Special Service District, not exempt from taxation,at the rate of twenty-nine and thirteen 94 hundredths cents($0.2913)on each one hundred dollars($100)of assessed value thereof. 95 e. Harbour Point Special Service District,not exempt from taxation,at the rate of twelve cents($0.12)on 96 each one hundred dollars($100)of assessed value thereof. 97 f. Gills Cove Special Service District, not exempt from taxation, at the rate sixteen cents($0.16)on each 98 one hundred dollars($100)of assessed value thereof. 99 g. Hurd's Cove Special Service District, not exempt from taxation, at the rate of forty-three and eight- 100 tenths cents($0.438)on each one hundred dollars($100)of assessed value thereof. 101 h. Schilling's Point Special Service District, not exempt from taxation, at the rate fifty-eight cents($0.58) 102 on each one hundred dollars($100)of assessed value thereof. 103 104 This real estate tax rate shall be in addition to the real estate tax rate set forth in Section 1 of this ordinance. Except 105 as provided explicitly in Chapter 35.3 of the Code of the City of Virginia Beach, this tax rate shall apply without 106 reduction to any properties subject to ad valorem taxes including those properties enrolled in the Exemption or 107 Freeze for Elderly and Disabled Persons,City Code§§35-61,et seq. As set forth in section 15.2-2403(6)of the Code 108 of Virginia,written consent is required to apply this tax rate to the full assessed value of properties subject to special 109 use value assessment. The real estate tax rate imposed herein shall be applied on the basis of one hundred 110 percentum (100%)of the fair market value of such real property except for public service real property,which shall 111 be on the basis as provided in Section 58.1-2604 of the Code of Virginia. 112 113 Sec.8.Amount of Levy on Real Estate within the Atlantic Park Community Development Authoritv 114 There shall be levied and collected for fiscal year 2026, taxes for the special purpose of providing funding 115 consistent with the purposes of the Atlantic Park CDA within the boundaries of the Atlantic Park Community 116 Development Authority at the rate of twenty-five cents($0.25)on each one hundred dollars($100)of assessed value 117 thereof.This real estate tax rate shall be in addition to the real estate tax rate set forth in Section 1 of this ordinance. 118 The real estate tax rate imposed herein shall be applied on the basis of one hundred percentum of the fair market 119 value of such real property except for public service real property,which shall be on the basis as provided in Section 120 58.1-2604 of the Code of Virginia. 121 122 Sec.9 Severability. 123 If any portion of this ordinance is for any reason declared to be unconstitutional or invalid, such decision 124 shall not affect the validity of the remaining portions of this ordinance. 125 126 Sec. 10 Effective Date. 127 The effective date of this ordinance shall be July 1,20242025. 128 129 Requires an affirmative vote by a majority of all of the members of City Council. Adopted by the City Council of the City of Virginia Beach,Virginia,on the day of May, 2025. APPROVED AS TO CONTENT: Ley'sOffice TO LEGAL SUFFICIENCY: Bu get and Management Services 1 AN ORDINANCE ESTABLISHING THE TAX LEVY ON PERSONAL 2 PROPERTY AND MACHINERY AND TOOLS FOR THE CALENDAR 3 YEAR 2026 4 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 5 6 Sec. 1. Amount of levy on the General Classification of Tangible Personal Property. 7 In accordance with Chapter 35 of Title 58.1 of the Code of Virginia, taxes shall be levied and collected for 8 general purposes for the calendar year 202-5-6on all tangible personal property,including all separate classifications 9 of personal property set forth in the Code of Virginia, not exempt from taxation and not otherwise provided for in 10 this ordinance,at the rate of four dollars($4.00)on each one hundred dollars($100)assessed valuation thereof. 11 12 Sec.2. Personal Property Tax Relief. 13 As required by § 58.1-3523 of the Code of Virginia, qualifying vehicles (as defined by § 58.1-3523), not 14 otherwise exempted from taxation in this ordinance or by law,shall be subject to the following: 15 1. Any qualifying-vehicle with a total assessed value of$1,000 or less will be levied no tax,reflecting a 16 reimbursement of 100%Personal Property Tax Relief Act. 17 2. Any qualifying vehicle with an assessed value of between $1,001 and $20,000 will be levied 57.3% 18 of the computed tax based on the total assessed value of the vehicle. Reimbursement is expected from the 19 Commonwealth under the Personal Property Tax Relief Act equal to the remaining 42.7%of the computed tax on 20 the first$20,000 of assessed value. 21 3. Any qualifying vehicle with an assessed value of over$20,000 will be levied 57.3%of the computed 22 tax based on the first$20,000 of assessed value and 100%of the computed tax based on the assessed value in excess 23 of$20,000. Reimbursement is expected from the Commonwealth under the Personal Property Tax Relief Act equal 24 to the remaining 42.7%of the computed tax on the first$20,000 of assessed value. 25 26 Sec.3. Amount of Levy on Certain Classifications of Tangible Personal Property 27 In accordance with Chapter 35 of Title 58.1 of the Code of Virginia, taxes shall be levied and collected for 28 general purposes for the calendar year 202-6 on the certain classifications of tangible personal property set forth 29 below at the rate of four dollars($4.00)on each one hundred dollars($100)assessed valuation thereof. 30 a. heavy construction equipment as described in §58.1-3506(A)(8)of the Code of Virginia; 31 b. computer equipment as described in§58.1-3506(A)(11)of the Code of Virginia; 32 c. tangible personal property as described in(a)§58.1-3506 of the Code of Virginia as"certified pollution 33 control equipment and facilities"and(b)§58.1-3661 of the Code of Virginia as"certified solar equipment,facilities 34 or devices and certified recycling equipment,facilities or devices"; 35 d. furniture, office, and maintenance equipment as described in § 58.1-3506 (A) (24) of the Code of 36 Virginia; 37 e. all tangible personal property employed in a trade or business other than described in subdivisions A 1 38 through A 18,except for subdivision A 17,of§58.1-3503 as described in§58.1-3506(A)(26)of the Code of Virginia; 39 f. programmable computer equipment and peripherals employed in a trade or business ad described in 40 §58.1-3506(A)(27)of the Code of Virginia; 41 g. tangible personal property used in the provision of internet service as described in§58-1-3506(A)(31) 42 of the Code of Virginia; 43 h. forest harvesting and silvicultural activity as described in §58-1-3506(A)(33)of the Code of Virginia; 44 i. equipment used primarily for research, development, production or provision of biotechnology as 45 described in §58-1-3506(A)(34)of the Code of Virginia; 46 j. tangible personal property which is owned and operated by a service provider who is not a CMRS 47 provider and is not licensed by the FCC used to provide,for a fee,wireless broadband internet service as described 48 in§58-1-3506(A)(37)of the Code of Virginia. 49 50 Sec.4. Amount of Levy on Manufactured Homes. 51 There shall be levied and collected for general purposes for the calendar year 20245 taxes on all vehicles 52 without motive power, used or designated to be used as manufactured homes,as defined by Section 36-85.3 of the 53 Code of Virginia,at the rate of ninety-seven cents 0.97 on each one hundred dollars($100)of assessed valuation 54 thereof. Such property declared a separate class of tangible personal property in Section 58.1-3506(A)(10). 55 56 Sec.5. Amount of Levy on All Boats or Watercraft Used for Business Purposes Only. 57 There shall be levied and collected for general purposes for the calendar year 202-6 taxes on all boats or 58 watercraft used for business purposes (both boats weighing less than five(5)tons and boats weighing five(5)tons 59 or more), except as provided for in Section 8 of this ordinance, at the rate of one dollar and fifty cents ($1.50) on 60 each one hundred dollars ($100)of assessed valuation thereof. Such property declared a separate class of tangible 61 personal property in Sections 58.1-3506(A)(35)and(A)(36). 62 63 Sec.6.Amount of Levy on All Boats or Watercraft Not Used Solely for Business Purposes. 64 There shall be levied and collected for general purposes for the calendar year 202-S6 taxes on all boats or 65 watercraft not used solely for business purposes weighing less than five(5)tons,and weighing five(5)tons or more, 66 except as provided for in Section 8 of this ordinance, at the rate of one dollar and fifty cents ($1.50) on each one 67 hundred dollars($100) of assessed valuation thereof. Such property declared a separate class of tangible personal 68 property in Sections 58.1-3506(A)(1)(a)and(A)(1)(b)of the Code of Virginia. 69 70 Sec.7. Amount of Levy on Machinery and Tools. 71 In accordance with Section 58.1-3507 of the Code of Virginia,there shall be levied and collected for general 72 purposes for the calendar year 202&6 taxes on machinery and tools, including machinery and tools used directly in 73 the harvesting of forest products or semiconductor manufacturing, not exempt from taxation, at the rate of one 74 millionth of one cent ($.000001)on each one hundred dollars($100)of assessed valuation thereof.As provided by 75 §58.1-3506(B)of the Code of Virginia,the following personal property shall also be taxed at the rate of machinery 76 and tools: 77 a. all tangible personal property used in research and development businesses, as described in § 58.1- 78 3506(A)(7)of the Code of Virginia; 79 b. generating or cogenerating equipment,as described in§58.1-3506(A)(9)of the Code of Virginia;and 80 c. all motor vehicles,trailers and semitrailers with a gross vehicle weight of 10,000 pounds or more used 81 to transport property or passengers for hire by a motor carrier engaged in interstate commerce, as described in § 82 58.1-3506(A) (25)of the Code of Virginia. 83 84 Sec.8.Amount of Levy on Privately Owned Pleasure Boats and Watercraft Used for Recreational Purposes Only. 85 There shall be levied and collected for general purposes for the calendar year 202-6 taxes on all privately 86 owned pleasure boats and watercraft used for recreational purposes only, at the rate of one millionth of one cent 87 ($.000001) on each one hundred dollars ($100) of assessed valuation thereof. Such property declared a separate 88 class of tangible personal property in Sections 58.1-3506(A)(12), (A)(28),and(A)(29)of the Code of Virginia. 89 90 Sec.9.Amount of Levy on Privately Owned Camping Trailers,Privately Owned Travel Trailers,and Motor Homes 91 Used for Recreational Purposes Only,and Privately Owned Horse Trailers. 92 There shall be levied and collected for general purposes for the calendar year 202-S6 taxes at the rate of 93 one dollar and fifty cents($1.50)on each one hundred dollars($100)of assessed valuation thereof on the following 94 property: (a) all privately owned camping trailers and motor homes as defined in Section 46.2-100 of the Code of 95 Virginia and privately owned travel trailers as defined in § 46.2-1900 of the Code of Virginia, that are used for 96 recreational purposes only;and(b)privately owned trailers as defined in§46.2-100 of the Code of Virginia that are 97 designed and used for the transportation of horses,except those trailers described in subdivision(A)(11)of§58.1- 98 3505 of the Code of Virginia.Such property declared a separate class of tangible personal property in Sections 58.1- 99 3506(A)(18)and(A)(30)of the Code of Virginia. 100 101 Sec.10.Amount of Levy on One Motor Vehicle Owned and Regularly Used by a Disabled Veteran. 102 There shall be a reduced tax,levied and collected for general purposes for the calendar year 202%taxes at 103 the rate of one dollar and fifty cents ($1.50) on each one hundred dollars ($100) of assessed valuation, on one(1) 104 motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an 105 arm or a hand,or who is blind,or who is permanently and totally disabled as certified by the Department of Veterans' 106 Affairs.Any motor vehicles in addition to the one(1)so taxed shall not qualify for the taxation at the rate established 107 herein,and shall be taxed at the rate or rates applicable to that class of property.To qualify,the veteran shall provide 108 a written statement to the Commissioner of the Revenue from the Department of Veterans'Affairs that the veteran 109 has been so designated or classified by the Department of Veterans'Affairs as to meet the requirements of Section 110 58.1-3506(A)(19)of the Code of Virginia,and that his or her disability is service connected. Such property is declared 111 a separate class of tangible personal property in Section 58.1-3506(A)(19)of the Code of Virginia. 112 113 Sec.11.Amount of Levy on a Motor Vehicle Owned and Used Primarily by or for Someone at Least Sixty-Five 114 Years of Age or Anyone Found to be Permanently and Totally Disabled. 115 a. In accordance with Sections 58.1-3506.1 et seq.of the Code of Virginia,there shall be a reduced tax, 116 levied and collected for general purposes for calendar year 202&6 taxes,at the rate of one millionth of one cent 117 ($0.000001)on each one hundred dollars($100.00)of assessed valuation,on one(1)automobile or pickup truck 118 owned and used primarily by or for anyone at least sixty-five years of age or anyone found to be permanently and 119 totally disabled,as defined in Section 58.1-3506.3 of the Code of Virginia,subject to the following conditions: 120 1. The total combined income received, excluding the first $7,500 of income, from all sources 121 during calendar year 20234 by the owner of the motor vehicle shall not exceed twenty-two thousand dollars 122 ($22,000). 123 2. The owner's net financial worth, including the present value of all equitable interests, as of 124 December 31 of calendar year 20234J excluding the value of the principal residence and the land,not exceeding one 125 (1)acre, upon which it is situated,shall not exceed seventy thousand dollars($70,000). 126 3. All income and net worth limitations shall be computed by aggregating the income and assets, 127 as the case may be,of married individuals who reside in the same dwelling and shall be applied to any owner of the 128 motor vehicle who seeks the benefit of the preferential tax rate permitted under this ordinance,irrespective of how 129 such motor vehicle may be titled. 130 b.Any such motor vehicle owned by married individuals may qualify if either spouse is sixty-five or over or 131 if either spouse is permanently and totally disabled,and the conditions set forth in subsection(a)have been satisfied. 132 133 Sec. 12.Amount of Levy on Computer Equipment and Peripherals Used in a Data Center. 134 There shall be levied and collected for general purposes for the calendar year 202&6 taxes on all computer 135 equipment and peripherals used in a data center as authorized in §58.1-3506(A)(43)of the Code of Virginia at the 136 rate of forty cents($0.40)on each one hundred dollars($100)of assessed valuation thereof. 137 138 Sec. 13.Amount of Levy on EMS Volunteer Motor Vehicles. 139 There shall be levied and collected for general purposes for the calendar year 202&6 taxes on motor vehicles 140 that meet the ownership and tax burden requirements as set forth in § 58.1-3506(A)(15) of the Code of Virginia at 141 the rate of one millionth of one cent($0.000001)on each one hundred dollars($100)of assessed valuation thereof. 142 Such property declared a separate class of tangible personal property in § 58.1-3506(A)(15)of the Code of Virginia 143 and is limited to one motor vehicle per member. The member is required to regularly respond to emergency calls 144 and the Council believes such designation may be obtained if the member has completed at least 80%of their hourly 145 duty commitment. Such property shall be subject to the certification of the applicable chief of the volunteer 146 emergency medical services agency or volunteer fire department, and if the owner or lessee discontinues active 147 volunteer participation in the activities of such volunteer emergency medical services agency or volunteer fire 148 department,the applicable chief shall forthwith provide the Commissioner of the Revenue of such change in status, 149 which shall result in the Commissioner of the Revenue issuing a prorated tax assessment in accordance with the 150 taxation of motor vehicles. 151 152 Sec. 14. Tangible Personal Property of a Business that Qualifies for the Business License Incentive Program for 153 New Businesses. 154 The tax rate applicable to the tangible personal property of a business that qualifies for the Business License 155 Incentive Program for New Businesses, such classification authorized by § 58.1-3506(A)(45), shall be one millionth 156 of one cent($0.000001)per$100 of assessed value. This tax classification shall apply for the first two years in which 157 the qualifying business is subject to tax upon its personal property in the City of Virginia Beach. 158 159 Sec. 15.Assessed Value Determination;method of filing returns for motor vehicles,trailers and boats. 160 In accordance with Section 58.1-3103 of the Code of Virginia, personal property mentioned in the above 161 sections shall be assessed at actual fair market value,to be determined by the Commissioner of the Revenue for the 162 City of Virginia Beach.As authorized by Section 58.1-3518.1,the Commissioner of the Revenue may provide for the 163 annual assessment and taxation of motor vehicles, trailers and boats based on a previous personal property tax 164 return filed by the owner or owners of such property. The Commissioner of the Revenue may also rely upon 165 registration information held by the Department of Motor Vehicles in ascertaining ownership and situs of vehicles. 166 167 Sec. 16.Severability. 168 If any portion of this ordinance is for any reason declared to be unconstitutional or invalid, such decision 169 shall not affect the validity of the remaining portions of this ordinance. 170 171 Sec.17. Effective Date. 172 173 This ordinance shall be effective January 1,2$2S 2026. 174 175 Requires an affirmative vote by a majority of all of the members of City Council. Adopted by the City Council of the City of Virginia Beach,Virginia,on the day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services ney's Office 1 AN ORDINANCE TO AUTHORIZE THE CITY MANAGER TO SUBMIT AN ANNUAL 2 FUNDING PLAN TO THE U.S. DEPARTMENT OF HOUSING AND URBAN 3 DEVELOPMENT 4 5 WHEREAS, the United States Congress established legislation designated as the Housing and Community 6 Development Act of 1974 that sets forth the development of viable urban communities as a national goal; and 7 established additional legislation addressing the goals of reducing homelessness, increasing affordable housing 8 opportunities,and providing housing for people with HIV/AIDS; 9 10 WHEREAS, there is federal assistance available to help achieve these goals and conduct related activities, 11 including additional federal assistance set aside for related programs made available through various acts providing 12 coronavirus pandemic relief and support;and 13 14 WHEREAS,as a prerequisite to receiving the above-referenced federal assistance,the City of Virginia Beach 15 has developed an Annual Funding Plan for submission to the Department of Housing and Urban Development and 16 has created the necessary mechanisms for its implementation in compliance with federal and local directives; 17 18 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 19 20 The City Manager is hereby authorized and directed, as the executive and administrative head of the City, 21 to submit the City's F"',, 24 25 FY 2025-26 Annual Funding Plan (the "Plan")and amendments thereto, along with 22 understandings and assurances contained therein and such additional information as may be required, to the 23 Department of Housing and Urban Development to permit the review,approval,and funding of the Plan. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: — /-14jjj�, Z�AAKJ Budget and Management Services i y tt ney's Office 1 AN ORDINANCE TO AMEND SECTIONS 35-64 AND 35-67 OF 2 THE CITY CODE PERTAINING TO THE EXEMPTION OR 3 DEFERRAL OF REAL ESTATE TAXES FOR ELDERLY OR DISABLED 4 PERSONS 5 SECTIONS AMENDED: §§35-64 AND 35-67 6 7 WHEREAS,the City Council has previously directed adjustments to the income component of the tax relief 8 for elderly and disabled persons to be adjusted annually to mirror the average increase or decrease of the value of 9 single family residences;and 10 11 WHEREAS, the median increase in the value of a single family residence for FY '^� 2025-26 is 12 6.12%5.64%; 13 14 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 15 16 Sections 35-64 and 35-67 of the City Code are hereby amended and reordained to read as follows: 17 18 Sec.35-64. General prerequisites to grant;effect of residency in hospital,nursing home,etc. 19 20 (a) Either the exemption or freeze, but not more than one (1), as provided for in this division shall be 21 granted to persons subject to the following provisions: 22 23 (1) The title to the property for which exemption or freeze is claimed is held, or partially held, on 24 June thirtieth immediately preceding the taxable year, by the person or persons claiming exemption, deferral or 25 freeze and is occupied as the sole dwelling of such person or persons. 26 27 (2) The head of the household occupying the dwelling and owning title or partial title thereto or 28 either spouse in a dwelling jointly held by married individuals is either permanently and totally disabled or is sixty- 29 five (65) years of age or older on June thirtieth of the year immediately preceding the taxable year; provided, 30 however,that a dwelling jointly held by married individuals may qualify if either spouse is over sixty-five(65)years 31 of age. 32 33 (3) For the tax exemption programs, the total combined income received from all sources during 34 the preceding calendar year by: (i)the owner or owners of the dwelling who use it as their principal residence and 35 (ii)the owner's or owners' relatives who live in the dwelling,shall not exceed seventy eight thousand feuF hundFed 36 eighty two thousand eight hundred thirty dollars ($82 830) provided that the first ten 37 thousand dollars ($10,000.00) of income of each relative, other than a spouse of the owner, who is living in the 38 dwelling,shall not be included in such total:and provided further that the first ten thousand dollars($10,000.00)or 39 any portion thereof of income received by a permanently and totally disabled owner shall not be included in such 40 total. 41 42 (4) For the tax freeze program, the total combined income received from all sources during the 43 preceding calendar year by: (i)the owner or owners of the dwelling who use it as their principal residence and (ii) 44 the owner's or owners'relatives who live in the dwelling,shall not exceed_ 45 five dellaFS ($102,30i) one hundred eight thousand seventy five dollars ($108075) provided that the first ten 46 thousand dollars ($10,000.00) of income of each relative, other than a spouse of the owner, who is living in the 47 dwelling, shall not be included in such total; and provided that the first ten thousand dollars ($10,000.00) or any 48 portion thereof of income received by a permanently and totally disabled owner shall not be included in such total. 49 50 (5) For the tax exemption programs, the net combined financial worth, including equitable 51 interests, as of December thirty-first of the year immediately preceding the taxable year, of the owners, and of the 52 spouse of any owner, excluding the value of the dwelling and the land (not exceeding ten acres) upon which it is 53 situated,shall not exceed three hundred and fifty thousand dollars($350,000.00). 54 55 (6) For the tax freeze program, the net combined financial worth, including equitable interests, as 56 of December thirty-first of the year immediately preceding the taxable year,of the owners,and of the spouse of any 57 owner,excluding the value of the dwelling and the land(not exceeding ten acres)upon which it is situated,shall not 58 exceed three hundred and fifty thousand dollars($350,000.00). 59 60 (7) The dwelling is occupied. 61 . . . . 62 63 Sec.35-67. Amount of exemption. 64 When a person claiming exemption under this division conforms to the standards and does not exceed 65 the limitations contained in this division,the tax exemption shall be as shown on the following schedule: 66 67 Total income, 68 All Sources Tax Exemption 69 $0.99 $59,83 $0.00-$63,212.00 100% 70 $59,837.01 6474 149 $63,212.01-$68,118.00 80% 71 $64,48181$69,122.00 $68,118.01-$73,020.00 60% 72 $69,122.01 $7T766-40 $73,020.01-$77,926.00 40% 73 $77,926.01-$82,830.00 20% 74 75 No lien shall accrue as a result of the amount certified as exempt. 76 77 BE IT FURTHER ORDAINED:That this ordinance shall be effective on July 1, 2025. Adopted by the City Council of the City of Virginia Beach,Virginia,on this day of May, 2025. APPROVED AS TO CONTENT: 7APPAS TO LEGAL SUFFICIENCY: B Ag et and Management Services City Attorney's Office 1 AN ORDINANCE TO AMEND THE CITY CODE PERTAINING TO TAX ON 2 MEALS 3 SECTION AMENDED: §35-137 4 5 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 6 7 That Section 35-137 of the Code of the City of Virginia Beach, Virginia is hereby amended and reordained 8 to read as follows: 9 10 Sec.35-137. Levied;amount it There is hereby imposed and levied on each person a tax equivalent to six percent 12 on the total amount paid for any meal purchased from any food establishment,whether prepared in such 13 food establishment or not and whether consumed on the premises or not.The tax shall be computed at a 14 straight five _A^d ^^P half (5.5) six percent, any fraction of one-half or more being treated as one cent 15 ($0.01).The revenue from two ('c,.v�c)peFeeAt two and one half(2.50) percent of this levy is hereby dedicated 16 as follows, one and six hundredths of a percent (1.06%) to the Tourism Investment Program, fifty 17 hundredths of a percent (0.50%) to the Tourism Advertising Program, and faFty f9WF hundFedths 9" 18 PeFeent (0.44°" seventeen hundredths (0.17%) to the Open Space Program, and seventy seven 19 hundredths(0.77%)of a percent to the Maior Proiects Fund. 20 21 22 23 BE IT FURTHER ORDAINED:That the effective date of this ordinance shall be July 1, 2025. 24 25 Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May, 2025. APP ED AS TO C NTENT: APPROVED T EGAL SUFFICIENCY: dget and Management Se ices orney s ffice 1 AN ORDINANCE TO ESTABLISH REVENUES FOR AND PLANNED 2 EXPENDITURES FROM THE MAJOR PROJECTS FUND 3 4 WHEREAS, the FY 2025-26 Operating Budget Appropriation Ordinance establishes a Major Projects Fund 5 to provide a sustainable means of funding to certain projects and obligations to include,among others: 6 7 (a) CIP 100644 Virginia Beach Trail 8 (b) CIP 100655 Law Enforcement Training Academy 9 (c) CIP 100660 Indian River Road Safety Improvements 10 (d) CIP 100651 Critical Court Facility Safety and ADA Accessibility; 11 12 WHEREAS, the projects providing public safety enhancements, the "Public Safety Projects," (b), (c), and 13 (d),above, require the City Council to create new revenue in the form of increased meals taxes and dedicate future 14 revenue; 15 16 WHEREAS, an analysis of the Town Center TIF indicated that there is sufficient funding to meet the long 17 term obligations of the Fund and, in the FY 2025-26 Operating Budget Appropriation Ordinance, the City Council 18 will have the opportunity to reallocate 40%of real estate TIF revenue from the Town Center TIF; 19 20 WHEREAS, an analysis of the Agricultural Reserve Program indicated that there is sufficient funding to 21 meet the long term obligations of the Fund and the City Council has decided to reallocate 0.3 cents of the real 22 estate tax; 23 24 WHEREAS, an analysis of the Open Space Special Revenue indicated that there is sufficient funding to 25 meet the long term obligations of the Fund and the City Council has decided to reallocate 0.27 percent of the tax 26 on meals purchased at food establishments; 27 28 WHEREAS, there is a need to allocate funds from the increased revenue generated by the one-half (0.5) 29 percent increase on the tax on meals purchased at food establishments; 30 31 NOW,THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 32 33 1. That the following revenue sources shall be allocated to the Major Projects Fund,subject to annual 34 appropriation: 35 a. The revenue generated by a transfer of forty percent of the Town Center TIF revenues;and 36 37 b. The revenue generated by 0.3 cents of the 0.9 cent real estate dedication within the Agricultural 38 Reserve Program; the remaining 0.6 cents real estate tax dedication shall remain within the 39 Agricultural Reserve Program;and 40 41 c. The revenue generated by a 0.77% restaurant meals tax dedication; provided that 0.50% of this 42 amount is the subject of an ordinance before the City Council as part of the FY 2025-26 Operating 43 Budget ordinance package and 0.27%resulting from a redirection of the 0.44%restaurant meals tax 44 dedication within the Open Space Special Revenue Fund, which dedication to the Open Space Special 45 Revenue Fund will now be 0.17%of the restaurant meals tax. 46 47 2. That upon the execution of the Public Safety Projects,future capacity generated within the Major Projects 48 Fund directly associated with the one-half (0.5) percent increase on the tax on meals purchased at food 49 establishments be prioritized and dedicated for use in the construction, modernization,or maintenance of 50 infrastructure for the purpose of public safety and judicial administration. 51 52 BE IT FURTHER ORDAINED:That the effective date of this ordinance shall be July 1,2025. 53 54 Adopted by the Council of the City of Virginia Beach,Virginia, on this_day of May,2025. APPROVED AS TO CONTENT: DPRO AS TO LEGAL SUFFICIENCY: '��- 6u6q& , 4 - Budget and Management Services ey s O ice I AN ORDINANCE TO AMEND THE CITY CODE PERTAINING TO THE 2 EQUIVALENT RESIDENTIAL UNIT(ERU) FEE 3 SECTION AMENDED: §32.5-2 4 WHEREAS, City Council held a public hearing on the proposed fee increase to provide for public 5 comment; 6 7 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 8 9 That Section 32.5-2 of the Code of the City of Virginia Beach, Virginia is hereby amended and reordained 10 to read as follows: 11 12 Sec.32.5-2. Definitions. 13 The following words and terms used in this section shall have the following meanings: 14 (a) Equivalent residential unit or ERU means the equivalent impervious area of a single-family 15 residential developed property per dwelling unit located within the city based on the statistical 16 average horizontal impervious area of a single-family residence in the city. An equivalent 17 residential unit (ERU) equals two thousand two hundred sixty-nine (2,269) square feet of 18 impervious surface area. 19 (b) ERU rate means the utility fee charged on an equivalent residential unit,which shall be#eFty-none 20 and thFee tenth eeRts ($0.493) peF day, effective july 1, 2919, fi4y twe and eight tenth eents 21centspeF , 22 , 23 and thFee tenth eents ($0.633) peF day, e4eetive july 1, 2031 and sixty sox and eight teAth GeAtS 24 ($9«o) effective july , 2032 fifty eight and two tenths cents ($0.582) per day, effective July 1 25 2025. 26 27 BE IT FURTHER ORDAINED:That the effective date of this ordinance shall be July 1,2025. 28 29 Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May, 2025. APPROVED AS TO CONTENT: ZPROAS TO LEGAL SUFFICIENCY: Bu get and Management Services ne 0 1 AN ORDINANCE TO AMEND SECTION 2-385 OF THE CITY CODE 2 PERTAINING TO THE ESTABLISHMENT OF A SHORT TERM 3 RENTAL ZONING PERMIT 4 5 SECTION AMENDED:§2-385 6 7 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 8 9 1. Section 2-385 of the City Code is hereby amended and reordained to read as follows: 10 ... 11 (b) The zoning administrator and his designated deputies and assistants shall also be responsible for the 12 enforcement of short term rental regulations and permitting in the city.All short term rental uses whether 13 permitted,conditional,grandfathered or managed by real estate companies shall obtain a yearly zoning permit 14 from the zoning division of the planning department to operate in the city with a permit fee of 15 ($290.00)five hundred dollars($500).The zoning division shall confirm that prior to the issuance of the yearly 16 short term rental zoning permit that the property is in full compliance with the short term rental regulations in the 17 city zoning ordinance.The zoning administrator,after notice to the owner of the short term rental, may bring the 18 short term rental to city council for revocation of its grandfathered status or conditional use permit,which process 19 will be governed by section 241.2(15)of the city zoning ordinance. 20 21 22 2. That this ordinance shall be effective on July 1,2025. 23 24 Adopted by the City Council of the City of Virginia Beach,Virginia,on this day of May, 2025. APPROVED AS TO CONTENT: AS TO LEGAL SUFFICIENCY: B dget and Management Services t ey s Office 1 A RESOLUTION TO EXTEND THE CITY/SCHOOL REVENUE SHARING POLICY 2 3 WHEREAS, the current City/School Revenue Sharing Policy was adopted on November 19, 2019, and is set 4 to expire on June 30,2025 after being formally extended twice; 5 6 WHEREAS,the policy exists to establish a procedure for allocating local tax revenues between the City and 7 the Virginia Beach City Public Schools; 8 9 10 NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA,THAT: 11 12 Section 7.3 of the City/School Revenue Sharing Policy is hereby amended to change "June 30, 2025" to 13 "June 30, 2026."The City Council hereby directs the City Manager to engage with Virginia Beach City Public Schools 14 to revise this formula for the FY 2026-27 Budget. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services ney's Office I AN ORDINANCE TO AMEND SECTION 2-83 OF THE CITY CODE 2 PERTAINING TO HOLIDAYS 3 SECTION AMENDED: §2-83 4 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 5 6 1. That Section 2-83 of the Code of the City of Virginia Beach, Virginia is hereby amended and 7 reordained to read as follows: 8 9 Sec.2-83.Holidays. 10 it (a) . The City 12 of Virginia Beach will follow official holidays as granted by the Commonwealth of Virginia as codified in 13 §2.2-3300 of the Code of Virginia and supplemented by the holiday policy promulgated by the Virginia 14 Department of Human Resources.All permanent and probational merit and non-merit employees,with the 15 exception of sworn Fire Department staff,shall be covered by the provisions of this sub-section. 16 17 (b)For sworn Fire Department staff the observed holidays are: 18 19 (1)The first day of January(New Year's Day). 20 (2)The third Monday in January(Martin Luther King Day). 21 (3)The last Monday of May(Memorial Day). 22 (4)The nineteenth day of June(Juneteenth). 23 (5)The fourth day of July(Independence Day). 24 (6)The first Monday of September(Labor Day). 25 (7)The eleventh day of November(Veterans Day). 26 (8)The fourth Thursday of November(Thanksgiving Day). 27 (9)The day after the fourth Thursday of November(the day after Thanksgiving Day). 28 (10)The twenty-fourth day of December(Christmas Eve). 29 (11)The twenty-fifth day of December(Christmas Day). 30 (12) Three(3)flexible personal holidays(to be taken as a personal, national, religious or other holiday the 31 city does not observe). Part-time employees shall not be eligible for these holidays. 32 33 If any holiday enumerated in subsections u (1) through (11) above falls on a Saturday or Sunday, the 34 holiday will be observed in accordance with City Policy. 35 36 M jc) In addition to the holidays prescribed in subsections (a) and (b) above, any other day so declared 37 by the mayor shall be a holiday. 38 39 {c4 ll Part-time employees shall receive time off with pay for the proportionate part of the day which 40 would have normally been worked. 41 42 (4)ll Employees who have been in a nonpay status for more than fourteen(14)days prior to any holiday 43 shall not be eligible for compensation for holidays provided by subsections (a), (b), or(c) ("��-^ ^� 11 44 above. 45 46 2. The effective date of this ordinance is January 1,2026. Adopted by the City Council of the City of Virginia Beach,Virginia on the_day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Se is ity A rney's Office 1 AN ORDINANCE TO ADD A SECTION TO THE CITY CODE PERTAINING 2 TO CHARGING FOR AMBULANCE SERVICES 3 SECTION ADDED: §2-426 4 5 6 WHEREAS,the City of Virginia Beach is served by dedicated volunteer rescue squad members and career 7 emergency medical providers who together comprise the Virginia Beach Emergency Medical Services(EMS) 8 system;and 9 WHEREAS, the Department of EMS began exploring compassionate billing for ambulance services as a 10 sustainable funding source for Emergency Medical Services operations following the adoption of the FY 2024-25 11 Operating Budget in partnership with the Council of Virginia Beach Volunteer Rescue Squads, Inc. to benefit the 12 EMS system as a whole;and, 13 14 WHEREAS, on December 10, 2024, the City Council of the City of Virginia Beach approved a resolution 15 allowing the Department of EMS to begin the administrative processes of implementing compassionate billing to 16 include within the FY 2025-26 Budget including developing draft MOUs with the Rescue Council, 17 18 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 19 20 That Section 2-426 of the Code of the City of Virginia Beach,Virginia is hereby added and ordained to read 21 as follows: 22 23 Sec.2-426.Charges for Ambulance Services 24 (a) Except as otherwise provided by subsection (c) a service charge for basic life support(BLS)transport 25 for advanced life support, level 1 (AL51) transport, for advanced life support level 2 (ALS2) for 26 specialty care transport (SCT) and treatments with at least one advanced life support (ALS) 27 intervention and use of an intravenous therapy supply or medication kit without transportation is 28 hereby imposed on each person being treated by an emergency medical services vehicle that is 29 operated or maintained by the City of Virginia Beach or its volunteer rescue squads The term 30 "emergency medical services vehicle" has the definition specified in Va. Code§32.1-111.1.The funds 31 received from the payment of this fee shall be paid into a designated special revenue fund to be 32 utilized for emergency medical services and volunteer rescue squad operating expenses. 33 34 (b) The city manager is hereby authorized to direct and establish uniform rules and regulations for the 35 administration and collection of charges imposed by this section.Such regulations shall include the(i) 36 establishment of uniform billing standards allowing the waiver of copayment requirements relative to 37 City of Virginia Beach residency; (ii) uniform payment reduction or waiver standards in case of 38 financial hardship; NO establishment of uniform billing standards allowing the cessation of attempts 39 to collect, and absolution of, debt resulting from these charges after normal and customary billing 40 attempts are completed. 41 42 (c) No charge shall be imposed on persons in the following instances: 43 44 (1) Persons in the custody of the Virginia Beach Sheriff; 45 (2) When the patient is a City of Virginia Beach employee or any other volunteer meeting the 46 definition of employee under Code of Virginia §65.2-101(I) for any work-related illness or 47 injury compensable under the Virginia Workers'Compensation Act; 48 (3) Persons who demonstrate financial hardship as defined in the rules and regulations 49 established by the city manager. 50 51 52 (c)(Definitions.I The following definitions shall apply to ambulance charges: 53 54 (1) Advanced life support level 1 (ALS-1)services shall be medical treatment or procedures 55 provided to a patient beyond the scope of an EMT-basic as defined by the 56 National EMS Education and Practice Blueprint. 57 58 (2)Advanced life support level 2 (ALS-2)services shall be defined as advanced life support (ALS) 59 services provided to a patient including any of the following medical procedures: (a) manual 60 defibrillation/cardio version; (b) endotracheal intubation; (c) central venous line; (d) cardiac 61 pacing; (e) chest decompression; (f) surgical airway; or (g) intraosseous line, and/or (h) the 62 administration of three(3)or more medications. 63 64 (3) Basic life support (BLS)services shall be medical treatment or procedures provided to a 65 patient as defined by the National EMS Education and Practice Blueprint for the EMT-Basic. 66 67 (4)Ground transport mileage (GTM)shall be assessed in statute miles from the location of an 68 incident scene, or center point of a fire demand zone where an incident scene or address is 69 located,to a hospital or other facility where a patient is transported. 70 71 (5) Health care facilities is defined to included, but not be limited to, hospitals nursing homes 72 advanced care facilities, psychiatric facilities, out-patient care facilities, minor emergency care 73 centers, physicians' offices or any other facility where licensed or certified health care 74 professionals are routinely present and provide medical treatment for patients. 75 76 (c)Charges. 77 (1)The charge for nonemergency or emergency incident response, evaluation and treatment with 78 at least one ALS intervention and use of intravenous therapy supply or medication kit, with no 79 ambulance transportation provided,shall be two hundred dollars($200.00). 80 81 ( The charge for emergency incident response and ambulance transport by the department of 82 Emergency Medical Services,with BLS services provided to a patient,shall be five hundred eighty 83 three dollars($583.00). 84 85 (3)The charge for emergency incident response and ambulance transport by the department of 86 Emergency Medical Services, with ALS-1 services provided to a patient, shall be seven hundred 87 one dollars($701.00). 88 89 ( The charge for emergency incident response and ambulance transport by the department of 90 Emergency Medical Services. with ALS-2 services provided to a patient, shall be nine hundred 91 ninety-seven dollars($997.00). 92 93 (5)The charge for ground transport mileage (GTM) on ambulances operated by the department 94 of Emergency Medical Services shall be thirteen dollars ($13.00) per loaded mile which shall be 95 charged in addition to transport charges defined by subsections(2),(3),and(4)above. 96 97 MA charge of two hundred dollars($200.00), in addition to the ambulance transport and ground 98 mileage charge as defined by subsections (2), (3),and (4), above, shall be billed to an originating 99 health care facility requesting interfacility ambulance transport services for a patient when it is 100 determined by the Department of Emergency Medical Services Operational Medical Director that 101 the patient did not have a medical emergency warranting the use of an emergency ambulance. 102 103 104 105 BE IT FURTHER ORDAINED: 106 107 1) That the City Manager or his designee is hereby authorized to enter into a Memorandum of 108 Agreement with the Volunteer Rescue Squads of Virginia Beach and to execute all documents that 109 may be necessary or appropriate in connection with implementing compassionate billing in a form 110 deemed satisfactory by the City Attorney. 111 112 2) That the effective date of this ordinance shall be July 1,2025. 113 114 115 Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May, 2025. APPROVED AS TO CONTENT: IAS TO LEGAL SUFFICIENCY: Budget and Managet Services Tiy orney men 's Office 1 AN ORDINANCE TO AMEND SECTION 2-421 OF THE CITY CODE PERTAINING 2 TO THE DEPARTMENT OF EMERGENCY MEDICAL SERVICES 3 4 SECTION AMENDED: §2-421 5 6 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 7 8 That Section 2-421 of the Code of the City of Virginia Beach,Virginia is hereby amended and reordained to 9 read as follows: 10 11 Sec.2-421—Creation—Composition 12 13 There is hereby created a department of emergency medical services,which shall consist of an emergency 14 medical services chief, a medical director endorsed by the ViFgin°a Beach Medical Seciet• the members of the 15 operational volunteer rescue squads serving the city and such other committees, boards, organizations and 16 personnel as may be ordered by the city manager, the medical director or the chief consistent herewith. Such 17 members, committees, boards, organizations and personnel shall be under the supervision and control of the 18 emergency medical services chief. Personnel assigned to the fire department shall be under the supervision and 19 control of the emergency medical services chief and the fire chief whenever they are engaged in emergency medical 20 services and rescue services activities as defined in section 2-422.The emergency medical services chief and medical 21 director shall be appointed by the city manager.The medical director shall be appointed for a term of two(2)years 22 and shall be eligible for reappointment. 23 Adopted by the City Council of the City of Virginia Beach,Virginia,on this day of , 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: B dget and Ma agement Services Qnzef�'sO ice 1 AN ORDINANCE TO ADD SECTION 2-322 TO THE CITY CODE ESTABLISHING A 2 DIVISION OF COMMUNITY JUSTICE WITHIN THE DEPARTMENT OF HUMAN 3 SERVICES 4 5 SECTION ADDED: §2-322 6 7 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 8 9 That Section 2-322 is hereby added to the Code of the City of Virginia Beach,Virginia,and ordained to read 10 as follows: 11 12 Sec.2-322.-Establishment and responsibilities of division of Community Justice 13 14 There is hereby established,within the department of human services the division of Community Justice 15 which shall consist of such subdivisions officers and employees as may be provided by ordinance or by orders or 16 directives consistent therewith. This division shall be responsible for the exercise of any criminal justice functions 17 imposed on municipalities to be provided for by the department of human services to include the operation of the 18 Juvenile Detention Center and Community Corrections and Pretrial. Adopted by the City Council of the City of Virginia Beach,Virginia,on this day of 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: B dget and Management Services . At rney's Office CA16655 R-1 September 17, 2024 1 AN ORDINANCE TO DECLARE $1,000,000 OF FUNDING WITHIN THE 2 CENTRAL BUSINESS DISTRICT SOUTH TAX INCREMENT FINANCING 3 FUND AS SURPLUS WITHIN THE FY 2024-2S OPERATING BUDGET 4 5 WHEREAS, the Central Business District Tax Increment Financing Fund (Town Center TIF) was established 6 for the purpose of developing the Pembroke Area of the City and the Town Center Special Service District was 7 established to provide a funding source for the maintenance and enhanced services within Town Center;and 8 9 WHEREAS, an analysis of the Town Center TIF indicated that there is sufficient funding to meet the long 10 term obligations of the Fund and a separate analysis of the Town Center SSD has indicated that a $1,000,0000 11 transfer would allow the City Council and City staff sufficient time to develop a sustainable funding plan for the 12 continued maintenance of Town Center;and 13 14 WHEREAS,$1,000,000 is available within the fund balance of the Town Center TIF. 15 16 NOW,THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 17 18 That$1,000,000 of funding within the Town Center TIF is hereby declared to be in excess of the long-term 19 obligations for the development of Town Center and is hereby declared surplus. 20 21 22 BE IT FURTHER ORDAINED:That the effective date of this ordinance shall be June 30,2025. 23 24 Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May,2025. APPROVED AS TO CONTENT: TO LEGAL SUFFICIENCY: Budget and Management Services (�71rn4f s Office 1 AN ORDINANCE TO AMEND THE CENTRAL BUSINESS DISTRICT — SOUTH TAX 2 INCREMENT FINANCING ORDINANCE 3 4 WHEREAS, the Central Business District — South Tax Increment Financing Ordinance (the "Ordinance"), 5 attached hereto,was adopted on November 23, 1999; 6 7 WHEREAS, in the following 25 years, Town Center has experienced significant growth and private 8 investment; 9 10 WHEREAS, as the infrastructure in Town Center ages, there is a need to take on additional maintenance it obligations of the infrastructure,public facilities,and other improvements at Town Center; 12 13 WHEREAS, the City Council held a public hearing on this proposed ordinance at its May 6, 2025, Formal 14 Session; 15 16 NOW,THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA, 17 THAT: 18 19 Section 3 of the Ordinance is hereby amended to read as follows: 20 21 3. That to secure any obligations authorized and issued by the City Council in the future or any 22 development project cost commitments incurred by the City for the construction,including capital 23 maintenance and beautification, or acquisition of infrastructure, public facilities and other 24 improvements in the District, the Director of Finance of the City is directed to allocate and pay, 25 from real estate taxes actually collected,the amount attributable to the increased assessed value 26 of the real estate within the District above the base assessed value of such real estate ("The Tax 27 Increment Revenues")into a special fund entitled"Central Business District—South Tax Increment 28 Financing Fund" (the "Fund"), which is hereby authorized to be created. For purposes of this 29 section, "capital maintenance" shall mean capital repairs with an expected cost in excess of 30 $50,000,adjusted annually to reflect inflation using the Producer Price Index promulgated by the 31 Bureau of Labor Statistics, to existing facilities in the District that were financed using Tax 32 Increment Revenues, and "beautification" may be included as an incidental component to new 33 construction or capital maintenance of public facilities in the District• Adopted by the Council of the City of Virginia Beach,Virginia on the day of , 2025 APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: udget and Management Services ity t eyIs Office CA16872 R-3 April 24,2025 1 AN ORDINANCE TO DESIGNATE AN AREA IN 2 THE PEMBROKE SECTION OF THE CITY AS 3 THE "CENTRAL BUSINESS DISTRICT - 4 SOUTH" DEVELOPMENT PROJECT AREA AND 5 TO ADOPT TAX INCREMENT FINANCING IN 6 THIS AREA 7 WHEREAS, the City of Virginia Beach (the "City") desires 8 to undertake a program involving the development of infrastructure 9 and the construction of public facilities and other municipal 10 improvements in the southern part of the Pembroke area of the City, 11 which will facilitate the development of a Central Business 12 District in the City and thus promote commerce and the prosperity 13 of the citizens of Virginia Beach; 14 WHEREAS, as part of the undertaking of such a program, 15 the Council of the City (the "Council") desires to provide for all 16 or part of the financing associated with the public aspects of the 17 development of a Central Business District in the southern part of 18 the Pembroke area of the City (the "Project") and such other public 19 investment that is consistent with the public purposes listed above 20 by designating a development project area and adopting tax 21 increment financing therein, as provided by Code of Virginia § 22 58.1-3245.2, which will permit the City to issue obligations or 23 enter into development project cost commitments that will be 24 secured by tax increment revenues derived from this development 25 project area; 26 WHEREAS, pursuant to Code of Virginia § 58.1-3245.4:1, 27 such obligations or development project cost commitments shall not 28 be subject to the annual debt limitations set forth in the City 29 Charter; and 30 WHEREAS, the Council held a public hearing on November 31 23, 1999, on the designation of a development project area in the 32 southern part of the Pembroke area of the City and the adoption of 33 tax increment financing therein after notice as provided by Code of 34 Virginia § 58.1-3245.2 (B) . 35 NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY 36 OF VIRGINIA BEACH, VIRGINIA: 37 1. That a development project area (as defined in Code 38 of Virginia § 58.1-3245) known as the Central Business District - 39 South (the "District") is hereby created and designated as such; 40 2. That the boundaries of the District shall include 41 the area identified on a map prepared by the City's Department of 42 Information Technology and entitled "Central Business District 43 South," a copy of which has been filed with the City Clerk, and a 44 smaller copy of which is attached hereto as "Exhibit A"; 4S 2. That the Real Estate Assessor is directed, pursuant 46 to Code of Virginia § 58.1-3245.2 (A) (1) , to record in the land 47 book for FY 2000 and all succeeding years in which tax increment 48 financing is in effect in the District the base assessed value and 49 the current assessed value (each as defined in Code of Virginia § 50 58.1-3245) of the real estate within the District; 51 3. That to secure any obligations authorized and issued 52 by the City Council in the future or any development pro]ect cost 53 commitments incurred by the City for the construction or 54 acquisition of infrastructure, public facilities and other 55 improvements in the District, the Director of Finance of the City 56 is directed to allocate and pay, from real estate taxes actually 57 collected, the amount attributable to the increased assessed value 58 of the real estate within the District above the base assessed 59 value of such real estate (the "Tax Increment Revenues") into a 60 special fund entitled "Central Business District - South Tax 2 61 Increment Financing Fund" (the "Fund") , which is hereby authorized 62 to be created; 63 4. That the City Clerk is directed to send a copy of 64 this ordinance to the Real Estate Assessor and the Director of 65 Finance of the City; 66 5. That the City Manager is hereby directed to transmit 67 to the Real Estate Assessor and the Director of Finance of the City 68 all of the materials required by S 58.1-3245.3 of the Code of 69 Virginia for the implementation of this ordinance; 70 6. The City Clerk is directed to make a copy of the 71 ordinance continuously available for inspection by the general 72 public during normal business hours at the City Clerk's office from 73 the date of adoption hereof; 74 7. That the City Clerk, in collaboration with the City 75 Attorney, is authorized and directed to immediately file a 76 certified copy of this ordinance with the Circuit Court of the City 77 of Virginia Beach; and 78 8. That this ordinance shall be in full force and effect 79 on and from the date of its adoption. 80 Adopted by the Council of the City of Virginia Beach, 81 Virginia, on the 23rd day of November, 1999, 82 CA-7539 83 ORDIN\NONCODE\CBD-S TIF ORD 84 NOVEMBER 18, 1999 85 R5 86 APPROVED AS TO CONTENT: APPROVED AS TO LEGAL 87 SUFFICIENCY: 88 89 Management S ces City Attor rwy' s O'Pf ice 90 3 'octila�xE i' _Z• t y ! "r�•��'�:I��IL ��-1HillisKim �1✓�w�,.��R���{� Ol bill IlfiiUN �`.. . ; V HPin Ir �_rP �� ■ ,�i �� , � Q t 4- I Lill NOW T�. .� Trip � � .•- 1 —- ���� � -�;• i ' , � ilk!`1 1 -�I � •y�� � �. n +. e a . •� — CIE; �l� _ ��� ■ :� i1�t alp Ulu1 tal�=Fib•,:F. .....�. ,. 1 AN ORDINANCE TO ADD ARTICLE IV TO CHAPTER 18 OF THE CITY 2 CODE TO PROVIDE FOR PLEASURE BOAT LICENSE FEES 3 SECTIONS ADDED:Chapter 18 Article IV. §18-300 through 18-305 4 5 6 WHEREAS,the City of Virginia Beach has extensive waterways and beaches that are of importance to the 7 local community and require recurring expenditures for dredging and other capital maintenance; 8 9 WHEREAS, the Proposed FY 2025-26 Operating Budget proposed a pleasure boat tax increase from 10 $0.000001 per $100 of assessed value to $1.50 per $100 of assessed value consistent with commercial vessels to 11 dedicate ongoing resources to the Coastal Capital Improvement Program; 12 13 WHEREAS, following community feedback regarding the proposed tax increase, pursuant to the authority 14 set forth in Virginia Code section 15.2-1125, the City Council directed staff to identify a more equitable fee 15 structure to defray the costs of proper local government management of the city waters used for recreational 16 purposes;and 17 18 WHEREAS, for these reasons a license on the privilege of operating or owning a boat for recreational 19 purposes in the city is imposed together with a license fee; 20 21 NOW,THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 22 23 1. That Article IV of Chapter 18 of the Code of the City of Virginia Beach, Virginia, is hereby added and 24 ordained to read as follows: 25 26 Article IV. Pleasure Boat License Fee 27 28 Sec. 18-300. Definitions 29 30 For the purposes of this article,certain words and phrases shall have meanings ascribed to them by the 31 following subsections of this section. 32 (1) City waters.Waters within the territorial limits of the City of Virginia Beach 33 (2) Boats. Privately owned motorized pleasure boats and watercraft used for recreational purposes only 34 and privately owned non-motorized pleasure boats used for recreational purposes only 35 (3) Operate.To captain, man,or be a passenger aboard a boat or to tow by motor vehicle a boat to or 36 from a pier,dock, landing,or wharf. 37 38 Sec.18-301. License fee;situs;requirement thereof;violations;penalty 39 40 (a) A license fee as set forth in section 18-302 is imposed on every boat which is normally operated 41 docked, stored, or kept within city limits for six (6) months or more. If it cannot be determined 42 where such boat is normally operated docked stored or kept the situs for the purpose of 43 imposing this license fee shall be the domicile of its owner. The commissioner of the revenue 44 shall determine the applicability of this section and the treasurer shall bill and collect the license 45 fee assessed. Every owner of a boat normally operated docked stored or kept within city limits 46 shall register such boat with the commissioner of the revenue within ten (10) days of purchasing 47 a boat or within thirty (30) days of moving situs of the boat to the city, whichever is sooner. 48 Notwithstanding the preceding, the commissioner of the revenue may obtain information from 49 the U.S. Coast Guard,the Department of Wildlife Resources or other applicable agency or party, 50 including public or private marinas and storage yards to substantiate the situs of a boat At the 51 request of the commissioner of the revenue a public or private marina or storage yard may be 52 called upon to provide a list of boats garaged or docked in such marina or storage yard 53 54 (b) It shall be unlawful for any person to operate dock store or keep a boat within the city without 55 having paid the license fee therefore. The failure or refusal of an owner or operator of any boat 56 subiect to a license fee imposed by this article who shall not have first paid the license fee by 57 June fifth (5th) under this article for such license year, shall constitute a class four (4) 58 misdemeanor punishable by a fine of not more than two hundred and fifty dollars($250 00) 59 60 Section 18-302.Amount of fee—Generally 61 62 (a) Amount of fee. The license fee imposed by this article on all boats that have situs in the city as 63 described in this article for the calendar year shall be as follows• 64 a. For motorized boats under sixteen(16)feet in length twenty dollars($20 00)• 65 b. For motorized boats sixteen(16)feet to less than twenty(20)feet in length forty dollars 66 40.00 67 c. For boats twenty(20)feet to less than forty(40)feet in length two hundred fifty dollars 68 250.00 69 d. For boats forty(40)feet in length and over,five hundred dollars($500 00) 70 (b) Means for computing fees. The four (4) watercraft size categories provided in subsection (a) 71 above,are to be verified by the commissioner of the revenue using information obtained by him 72 and such information shall be considered prima facie correct 73 (c) Burden of proof. Any appeal of category provided in subsection a shall be made to the 74 commissioner of the revenue. In such appeal the applicant for a license shall bear the burden of 75 proof to rebut the determination of the commissioner of the revenue 76 77 Section 18-303.Boats exempt from license fee 78 79 (a) The license fees imposed by this article shall not apply to boats on which the city is prohibited 80 from imposing a tax by federal law or the laws of the commonwealth 81 (b) Boats or watercraft subiect to personal property taxes pursuant to classifications provided by 82 Virginia Code § 58.1-3506(A)(1a) (A)(1b) (A)(35) and (A)(36) where such owners of the boat or 83 watercraft have paid the applicable personal property taxes 84 85 Section 18-304. Invoice for license fee and payment•proration 86 87 (a) A license fee will be applied by the commissioner of the revenue and charged to the owner of 88 such boat. The city treasurer shall mail or by alternative billing process if one exists the 89 taxpayer a bill for the license fee for the current and each subsequent year. 90 (b) Upon payment to the treasurer of the license fee prescribed by this article and in compliance 91 with all other applicable provisions of this article the city treasurer shall mark the treasurer's 92 records that a license fee has been paid on the applicant's boat for which the fee was charged 93 (c) No license fee shall be applied and billed for a boat that obtains situs on or after October 1 of a 94 given calendar year. 95 (d) Where a boat obtains situs after July 1 and on or before September 30 the license fee shall be 96 prorated to reflect one half(1/2)of the amount provided in section 18-302(a) 97 98 Section 18-305. Refund of license fee. 99 100 Any person paving a license fee on a boat under the requirements of this article shall be entitled to a 101 refund upon furnishing proof, by affidavit or otherwise deemed satisfactory to the commissioner of the revenue 102 that such license is no longer required under this article Partial refunds only apply where six months or more 103 remain in the calendar year,and the amount of such refund is calculated by six-month period 104 105 2. This ordinance shall be effective January 1,2026. Adopted by the Council of the City of Virginia Beach,Virginia,on this_day of May, 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: fi -Z A Budget and Management Services QrncKVYs Office 1 AN ORDINANCE TO AMEND SECTION 2-101 OF THE CITY CODE 2 PERTAINING TO DEFINITION OF"FULL-TIME EMPLOYEE" 3 4 SECTION AMENDED: §2-101 5 6 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 7 8 That Section 2-101 of the Code of the City of Virginia Beach,Virginia,are hereby amended and reordained 9 to read as follows: 10 11 Sec.2-101. Definitions. 12 For the purposes of this division, unless otherwise indicated, the following terms shall have the meanings 13 respectively ascribed to them in this section: 14 Class: A grouping of jobs having similar duties and responsibilities, requiring similar knowledge, skills and 15 abilities, and demanding similar qualifications so that the jobs may be appropriately titled and described, and the 16 employees performing such jobs may be equally compensated. 17 Full-time employee:A city employee who is scheduled to work 2080 hours or more a calendar year#eay(40) 18 19 20 . 21 Part-time employee:A city employee who works fifty-two (52) consecutive weeks or a full calendar year and 22 is scheduled to actually work less than 2080 hours in the calendar year , 23 or a city employee who works less than fifty-two(52)consecutive weeks and is scheduled to actually work forty(40) 24 hours per consecutive work week for less than fifty-two(52)consecutive weeks. 25 Permanent employee:A full-time city employee who has completed the required probation period as provided 26 in section 2-108. 27 Probation employee: A full-time city employee who is has not completed the required probation period as 28 provided in section 2-108. 29 Range:The minimum through maximum salary levels assigned to a class. Adopted by the City Council of the City of Virginia Beach,Virginia,on this day of 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: 52 71 udget and Management er ces it ney's Office CA16879 R-3 May 1,2025 1 AN ORDINANCE TO ADOPT THE FY 2026 - FY 2031 CAPITAL 2 IMPROVEMENT PROGRAM AND TO APPROPRIATE FUNDS FOR THE FY 3 2025-26 CAPITAL BUDGET SUBJECT TO FUNDS BEING PROVIDED FROM 4 VARIOUS SOURCES SET FORTH HEREIN 5 WHEREAS,the City Manager,on March 25,2025,presented to City Council the Capital Improvement Program for Fiscal 6 Years 2025-26 through 2030-31; 7 8 WHEREAS,the City Council held a public hearing on the program to provide for public comment; 9 10 WHEREAS,the City Council has determined the need for certain projects in the Capital Improvement Program;and 11 12 WHEREAS,it is necessary to appropriate funds for both existing projects and projects beginning in Fiscal Year 2025-26, 13 as set forth in said Capital Improvement Program. 14 15 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 16 17 Section 1. The Capital Improvement Program, as modified, for the construction of, or addition to, capital facilities 18 identified for Fiscal Years '^2025-26 through 2029-30 2030-31 is hereby adopted, and the projects listed therein are 19 hereby approved as capital projects. 20 21 Section 2. The projects shall be financed from funds to be appropriated periodically by City Council, and until funds 22 are so provided, the projects are for planning purposes only and may be deleted, altered, or rescheduled in any manner at 23 any time by City Council. 24 25 Section 3. Funds in the amounts aggregating $446,881,310 for capital projects in the Capital Budget for Fiscal Year 26 2024-25 2025-26, as set forth in said Capital Improvement Program, are hereby appropriated, by project and subject to the 27 conditions set forth herein. The amount of funding for individual projects is set forth in "Attachment A-Capital Budget 28 Appropriations,"a copy of which is attached hereto. 29 30 Section 4. In accordance with Section 2-196 of the City Code, financing sources in support of the Capital Budget for 31 Fiscal Year 2024-2-5 2025-26as set forth in said Capital Improvement Program is attached to this ordinance as"Attachment B 32 -Financing Sources." 33 34 Section 5. Capital project funds appropriated in prior fiscal years are to be adjusted in accordance with said Capital 35 Improvement Program and reallocated as identified in "Attachment C-Transfers,"a copy of which is attached hereto. 36 37 Section 6. Reductions in financing sources in support of the Capital Budget for Fiscal Year 2024-2-5 2025-26 as set forth 38 in said Capital Improvement Program are attached to this ordinance as"Attachment D-Changes in Financing Sources." 39 40 Section 7. In accordance with financial best practices, prior appropriations totaling $2,000,000 $3,000,000 and 41 corresponding pay as you go federal funding from Capital Project 100578 "Stermwate; PFejeet ;&AiA:St,FtiG„" 100681 42 "Stormwater Operations Center"are hereby transferred from fund "Flood 43 °Fete^"^^ Capital PFejeet FURGI " 400 "General Government Capital Project Fund" to fund 420 "Stormwater Capital Proiect 44 Fund." 45 46 Section 8. In accordance with financial best practices$1 500 000 in previously appropriated federal funds to Capital 47 Project 100022"Ashville Park Drainage"is hereby reduced and replaced with fund balance of the General Fund 48 49 Section 99. In accordance with best financial practices and to avoid arbitrage, previous appropriations from 50 authorized General Obligation bonds totaling $508,183 $813,874 and previous appropriations from authorized Public 51 Facility Revenue Bonds totaling $344 272 are hereby reduced and replaced with interest earned through the Virginia 52 State Non-Arbitrage Program (SNAP). 53 54 Section 910. Additional appropriations, the addition of capital projects, and changes in project scope shall not be 55 initiated except with the consent and approval of the City Council first being obtained.An appropriation for a project in the 56 Capital Improvement Program shall continue in force and,to the extent required by law,re-appropriated for use in Fiscal Year 57 '^�2025-26 until the purpose for which it was made has been accomplished or abandoned. 58 59 Section 4411. All contracts awarded for approved and appropriated capital projects,exclusive of school projects,must 60 be certified as to the availability of funds by the Director of Finance prior to the initiation of work on the contract. 61 62 Section 3412. Subject to any applicable restriction of law or of any bonds or bond issue, the City Manager or the 63 Director of Budget and Management Services is authorized to approve transfers of appropriations in an amount up to 64 $250,000 between capital projects as may best meet the needs of the City. The City Manager shall make a monthly report to 65 the City Council of all transfers between$25,000 and$250,000. The City Manager or the Director of Budget and Management 66 Services is hereby authorized to establish and administer the budgeting of capital projects consistent with best management 67 practices, reporting requirements and the Capital Improvement Program adopted by the City Council. 68 69 Section -1413. To ensure timely completion of water and sewer projects, appropriations for water and sewer 70 companion projects may be transferred between these projects by the City Manager (or designee). "Companion projects" 71 mean water and sewer projects having the same name or project scope and description with the exception of"water" or 72 "sewer" being in the title and/or project scope and description. 73 74 Section 4914.To ensure timely completion of Flood Protection projects,appropriations for companion projects within 75 the same "master project" may be transferred by the City Manager or his designee. "Master Project" refers to any of the 76 seven umbrella projects as identified within this document.These transfers will be reported to the Flood Protection Citizen 77 Oversight committee monthly. 78 79 Section-1415.To ensure prompt construction contract execution and to mitigate the impacts of inflation on 80 authorized capital projects,transfers in excess of$250,000 may be made between capital projects within the same capital 81 improvement section if such additional funding is immediately needed to issue a construction contract.These transfers will be 82 reported to City Council monthly. To the extent practicable,any such transfer should not materially jeopardize the schedule 83 of the project from which the funds are transferred. 84 85 86 " 87 te 100146" „ 88 89 Section 16. The City Manager or the Director of Budget and Management Services is hereby authorized to change, 90 subject to any applicable restriction of law or of any bonds or bond issue,the financing sources for the various capital projects 91 included in this or previous ordinances to reflect effective utilization of the financing sources and actual collections and/or 92 realized revenues. If the financing sources in support of capital projects decline,the City Manager or the Director of Budget 93 and Management Services is authorized to reduce,subject to any applicable restriction of law or of any bonds or bond issue, 94 those appropriations to equal the changed financing source.The City Manager must give prior notice to the City Council of 95 any reductions to total appropriations exceeding$250,000.The notice to City Council shall identify the basis and amount of 96 the appropriation reduction and the capital projects affected. The accounting records of the City will be maintained in a 97 manner where the total of financing sources is equal to the total appropriations for each of the City's capital projects funds. 98 99 Section 17. The Capital Improvement Program debt management policies contained and included in the Resource 100 Management Plan document shall be the policy guidelines of the City, and the City Manager shall annually report on the 101 status of those guidelines and the projected impact of the proposed Capital Improvement Program on those guidelines,such 102 information to be included in the Resource Management Plan submittal. The City Manager may propose modifications to 103 those policies and guidelines through the Resource Management Plan. 104 105 Section 18. Subject to the appropriation of sufficient funds within a capital project, the acquisition of real property 106 necessary for the project is authorized by means of voluntary negotiation with willing sellers. 107 108 Section 19. Attachment B of this Ordinance includes $116,004,496 of funding using Public Facility Revenue Bonds 109 ("PFRB Financing"). "Attachment E Projects Utilizing Public Facility Revenue Bonds," attached hereto and incorporated, 110 provides a list of projects that include PFRB Funding and the amount of PFRB Funding for Fiscal Year'^'�5 2025-26.Without 111 changing the amount of total PFRB Funding authorized by this Ordinance,the Director of Finance is authorized to adjust the 112 allocations and/or amounts among the projects to ensure that the tax-exempt status for any resulting bonds is retained. 113 114 Section 20.Violation of this ordinance shall result in the City Manager taking disciplinary action against the person or 115 persons responsible for the capital project in which the violation occurred. 116 117 Section 21. If any portion of this ordinance is for any reason declared to be unconstitutional or invalid,such decision 118 shall not affect the validity of the remaining portions of this ordinance. 119 120 Section 22. This ordinance shall be in effect from the date of its adoption;however,appropriations for the Fiscal Year 121 '^'zvz4 25-2025-26 Capital Budget shall be effective on July 1, W24 2025. The transfer of funding in Section 15 8 shall be 122 effective on the date of adoption. 123 124 Requires an affirmative vote of the majority of the members of City Council Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: 4_t"� udget and Management Services Zr n ey�;"s Office City of Virginia Beach,Virginia Attachment A—Capital Budget Appropriations Project Appropriations Number Projects FY 2025-2026 Buildings&Assets 100047 Facilities Access Systems 425,000 100138 Convention Center Capital Maintenance 10,281,709 100165 Energy Performance Enhancements(City) II 550,000 100170 Facilities Planning Services 500,000 100175 Fire Apparatus IV 10,010,924 100176 Fire Facility Rehabilitation and Renewal III 1,000,000 100178 Fire Training Center Improvements IV 300,000 100203 Heritage Building Maintenance II 450,000 100225 Judicial Center Maintenance 70,000 100325 Public Safety Equipment Replacement Project 3,576,250 100392 City Security Enhancements 500,000 100437 VA Aquarium Bldg.Systems&Facility Infrastructure II 1,434,540 100445 Various Buildings HVAC Rehabilitation& Renewal IV 2,500,000 100446 Various Buildings Rehabilitation and Renewal IV 5,080,100 100463 Virginia Aquarium Renewal and Replacement III 600,000 100535 Corrections Center-Renewal and Replacement 360,000 100652 Mounted Police Maintenance and Repair 240,000 100655 Law Enforcement Training Academy Replacement 8,773,377 100675 Central Plant Loop Replacement 15,110,298 100676 Mosquito Control Replacement 3,891,776 100677 Waste Management Facility Replacement 1,968,205 100678 Library Automated Materials Handler System 3,119,950 100681 Stormwater Operations Control Center 3,000,000 100699 Virginia Beach Sports Center Maintenance 3,600,000 Total Buildings&Assets Projects 77,342,129 Coastal 100030 Bay Beaches Restoration 2,600,000 100038 Beach Replenishment II 2,400,000 100142 Croatan Beach Restoration 78,000 100253 Bayville Creek Neighborhood Dredging II 132,940 100258 Lynnhaven Inlet Maintenance Dredging II 375,000 100277 Chesopeian Colony Neighborhood Dredging II 227,000 100344 Rudee Inlet Federal Dredging II 600,000 100345 Rudee Inlet Outer Channel Maintenance Dredging 11 650,000 100349 Sandbridge Beach Access Improvements II 400,000 100450 Various Minor Dredging Projects II 500,000 100617 Rudee Inlet Weir Replacement 4,066,635 Total Coastal Projects 12,029,575 Economic&Tourism Development 100157 Economic Development Investment Program II 1,045,986 100283 Oceanfront Capital Projects Reinvestment 600,000 100285 Oceanfront Parking Facilities Capital Maintenance/Development II 612,500 100300 Atlantic Avenue Street Improvements 7,900,000 Project Appropriations Number Projects FY 2025-2026 100399 Strategic Development Projects 400,000 100420 Town Center Garage and Plaza Capital Maintenance II 352,726 100421 Town Center Reinvestment 150,000 100456 Virginia Beach Amphitheater Capital Maintenance 200,000 100686 Pembroke Square Public Parking 25,680,150 Total Economic&Tourism Development Projects 36,941,362 Flood Protection 100512 USACE Regional Coastal Storm Risk Management Study 1,700,000 100578 Stormwater Project Administration 1,000,000 100582 Stormwater Infrastructure Cost Participation 2,000,000 100599 Eastern Shore Drive Poinciana Pump Station 16,445,123 Total Flood Protection Projects 21,145,123 Information Technology 100074 21st Century Enterprise Resource Planning(HCM) 4,000,000 100084 City Software Upgrade/Replacement Plan 3,394,146 100087 Communications Infrastructure Replacement III 626,801 100103 IT Service Continuity II 496,337 100105 Maintain and Secure Corporate Data 1,959,853 100106 Next Generation Network 1,850,000 100107 Network Infrastructure Replacement III 5,237,006 100574 Courts Technology System Sustainment 250,000 100694 Enterprise Audio Visual Lifecycle&Support 275,000 100695 Station Alerting System Upgrade 1,595,027 100696 Voting Equipment Replacement 2,282,174 100698 Cardiac Monitor Replacement 420,352 Total Information Technology Project! 22,386,696 Parks&Recreation 100023 Athletic Fields Lighting and Renovations III 275,000 100040 Bikeways/Trails Repairs and Renovations 1 280,000 100127 Community Recreation Centers Repairs and Renovations III 2,000,000 100194 Golf Courses Contractual Obligations-Maintenance 1 97,000 100198 Greenways,Scenic Waterways and Natural Areas 111 250,000 100256 Lynnhaven Marina and Boat Ramp Facilities Repairs/Reno 100,000 100299 Park Playground Renovations III 754,197 100320 Parks and Special Use Facilities Development/Reno III 2,300,000 100393 Sportsplex/Field Hockey National Training Ctr Rep/Reno 1 726,135 100413 Tennis Court Renovations III 300,000 100632 Park Infrastructure Replacement&Underdeveloped Park Improvements 4,150,000 100644 Virginia Beach Trail 13,300,538 100664 Virginia Beach 5-31 Memorial 50,000 100667 Rudee Loop Park Development 40,000,000 100700 ITA Athletic Village and Preservation Area Plan 200,000 Total Parks&Recreation Projects 64,782,870 Roadways 100050 Bus Stop Infrastructure and Accessibility Improvements 250,000 100123 Cleveland Street Improvements IV 1,280,183 100160 Elbow Road Extended Phase II-D 5,000,000 Project Appropriations Number Projects FY 2025-2026 100199 Greenwich Rd Crossover&Cleveland St Improvements 289,747 100268 Major Bridge Rehabilitation II 1,460,000 100278 Nimmo Parkway VII-B 12,250,000 100340 Rosemont Road Phase V 1,000,000 100347 Rural Road Improvements II 250,000 100348 Rural Road Recurring Flooding,SLR&Resiliency 500,000 100383 Shore Drive Corridor Improvements Phase IV 3,500,000 100401 Street Reconstruction II 3,450,000 100422 Traffic Calming 250,000 100423 Traffic Safety Improvements IV 6,655,218 100425 Traffic Signal Rehabilitation II 2,900,000 100482 Independence Blvd/Edwin Drive Intersection 1,100,000 100502 Citywide Street Lighting Improvements III 70,000 100522 Traffic Signal Retiming II 400,000 100564 Holland Road Phase 1 612,740 100568 Northampton Blvd/Diamond Springs Road 5,000,000 100634 Construction Engineering and Inspection(CEI)Program 3,500,000 100646 Indian River Rd/Thompkins Lane Intersection 350,000 100647 Independence Blvd/Pleasure House Rd Intersection 750,000 100648 General Booth Boulevard/Dam Neck Rd Intersection 600,000 100649 Providence Road 1,500,000 100650 Clearfield Avenue 900,000 100672 North Great Neck Road Bridge Rehabilitation 11,232,666 100673 Pacific Avenue Turn Lanes 1,000,000 100682 Woodstock Road Sidewalk 350,000 100683 Leading Pedestrian Interval Intersection Improvements 100,000 100691 Transportation Network Analysis 250,000 100692 Virginia Beach Blvd&Independence Blvd Ped Crossings 1,000,000 100702 Lookout Road Sidewalk 325,000 Total Roadways Project! 68,075,554 Schools 601001 Renovation and Replacement Energy Management/Sustainability 1,500,000 601002 Tennis Court Renovations-Phase 11 210,000 601015 Princess Anne High School Replacement 20,500,000 601016 Energy Performance Contracts-Phase II 2,500,000 601017 Renovations and Replacements-Grounds III 4,000,000 601018 Renovations and Replacements-HVAC III 27,920,000 601019 Renovations and Replacements-Reroofing III 8,960,000 601020 Renovations and Replacements-Various III 5,240,000 601022 Elementary School Playground Equipment Replacement 260,000 601027 Renovations and Replacements-Safe School Improvements 210,000 Total Schools Projects 71,300,000 Sewer Utility 100302 Pembroke Meadows Neighborhoods Sanitary Sewer Rehabilitation 2,210,000 100327 Pump Station Program VI 9,990,000 100342 Royal Palm Arch Sanitary Sewer Rehabilitation 3,720,000 100361 Sanitary Sewer System Revitalization Program 111 6,000,000 Project Appropriations Number Projects FY 2025-2026 100371 Sewer Pump Repairs and Replacements 850,000 100374 Sewer Tap Installation Program II 250,000 100440 Vacuum Valve Monitoring System 600,000 100448 Various HRSD Coordination 115,000 100519 Sanitary Sewer Force Main Rehabilitation 1 2,750,000 100526 Utilities Technology Support Program 800,000 Total Sewer Utility Projects 27,285,000 Stormwater 100032 Bayville Lake Water Quality Improvement Project 340,000 100043 BMP Maintenance Program Phase 1 1,000,000 100053 Canal Management Phase 1 500,000 100232 Lake Management II 3,307,611 100263 Lynnhaven River Basin Ecosystem Restoration Project 200,000 100264 Lynnhaven River Watershed Water Quality Projects II 1,013,750 100287 Oceanfront Stormwater Facilities Maintenance 4,650,000 100314 Primary System Infrastructure Improvements II 1,520,000 100335 Residential Drainage Cost Participation Program II 50,000 100390 Southern Canal/Lead Ditch and Culvert Improvements 2,390,000 100391 Southern Rivers Watershed 300,000 100395 Storm Water Pump Station Modifications 1,250,000 100397 Storm Water Quality Enhancements II 700,000 100404 Surface Water Regulatory Compliance Program 1,700,000 100405 SW Infrastructure Rehabilitation&Improvements II 5,140,041 100472 Water Quality Cost Participation Projects II 250,000 100515 Enhanced Neighborhood Rehabilitation-Phase 1 1,236,349 100566 Chatham Hall Water Quality Improvement Project 590,000 100567 Kemps Lake Water Quality Improvement Project 1,166,250 100669 Oceana Gardens Constructed Wetlands 640,000 100671 Brigadoon Park Water Quality Improvement Project 1,200,000 Total Stormwater Projects 29,144,001 Water Utility 100230 Lake Gaston Raw Water Transmission System Rehabilitation 1 60,000 100303 Pembroke Meadows Neighborhoods Water Rehabilitation 2,000,000 100432 Utilities Technology Support Program 800,000 100470 Water Line Extension, Replacement&Rehab Program II 3,460,000 100471 Water Pump Repairs and Replacements 575,000 100478 Water Tap Installation Program II 550,000 100479 Water Transmission System Upgrade Program II 3,304,000 100518 Royal Palm Arch Water System Rehabilitation 3,100,000 100685 Water Meter Replacement Program 2,600,000 Total Water Utility Projects 16,449,000 Total Capital Budget 446,881,310 City of Virginia Beach,Virginia Attachment B-Financing Sources Capital Budget Financing Sources FY 2025-2026 Charter Bonds 51,698,191 Federal Contribution 12,280,000 Flood Protection Miscellaneous 16,445,123 Fund Balance-General Fund 36,528,651 Fund Balance-Parks and Recreation 1,000,000 Fund Balance-Schools 20,500,000 H RSD 115,000 Lease of Properties 98,172 Miscellaneous Funding 5,007,530 Pay-As-You-Go Tourism Advertising Program 500,000 Pay-As-You-Go Tourism Investment Program 4,400,000 Pay-As-You-Go-Agricultural Reserve Program 1,490,000 Pay-As-You-Go-Bayville Creek 132,940 Pay-As-You-Go-Boat Fee 2,359,470 Pay-As-You-Go-Chesopeian Colony 227,000 Pay-As-You-Go-Fire Programs Fund 300,000 Pay-As-You-Go-Flood Protection 1,000,000 Pay-As-You-Go-General Fund 43,954,320 Pay-As-You-Go-Major Projects Fund 21,073,915 Pay-As-You-Go-Open Space 700,000 Pay-As-You-Go-Outdoor Initiative 3,879,197 Pay-As-You-Go-Parking Enterprise Fund 612,500 Pay-As-You-Go-Parks and Recreation Special 1,000,000 Pay-As-You-Go-Sandbridge SSD 400,000 Pay-As-You-Go-Schools 4,000,000 Pay-As-You-Go-Storm Water Utility Fund 18,784,720 Pay-As-You-Go-Town Center SSD 502,726 Pay-As-You-Go-Water&Sewer Fund 11,285,519 Pay-As-You-Go Cigarette Tax 1,045,986 Pay-As-You-Go EMS Billing 420,352 Private Contribution 50,000 Public Facility Bonds 116,004,496 Retained Earnings-Storm Water Utility 2,000,000 Retained Earnings-Water and Sewer Fund 5,514,481 State Contribution 22,382,740 Storm Water Utility Bonds 12,369,281 Water and Sewer Bonds 26,819,000 Total Capital Budget 446,881,310 City of Virginia Beach, Virginia Attachment C - Transfers Appropriations Prior Project# to FY 2025-26 Public Education 601015 Princess Anne High School Replacement 61,665,915 Total Transfer To: $ 61,665,915 Transfer From: 601028 B.F.Williams Elementary/Bayside 6th(Grades 4-6) Replacement (61,665,915) Total Transfer From: $ (61,665,915) Parks and Recreation 100402 Stumpy Lake Golf Course Lease Obligation 177,400 Total Transfer To: $ 177,400 Transfer From: 100194 Golf Course Contractual Obligations (177,400) Total Transfer From: $ (177,400) Roadways Transfer To: 100542 General Booth Boulevard/Oceana Boulevard Intersection Imp 345,493 100160 Elbow Road Extended Phase II-D 817,000 100199 Greenwich Road Crossover/Cleveland Street Improvements 1,318,100 100646 Indian River Rd/Thompkins Lane Intersection Imp. 298,126 100546 N.Great Neck/London Bridge/VA Beach Blvd Intersection Imp 238,620 100555 Parliament Drive Sidewalk Phase 1 176,973 100301 Parliament Drive Sidewalk Phase II 480,171 Total Transfer To: $ 3,674,483 Transfer From: 100045 Buccaneer Road Bulkhead Replacement (1,835) 100171 Ferrell Parkway (262,074) 100317 Princess Anne Road Phase VII-A (131,237) 100235 Landstown Road Improvements Phase 1 (423,689) 100212 Independence Blvd/Baxter Rd Sidewalk (8,806) 100554 Independence Blvd/Columbus Street Pedestrian Imp. (10,256) 100214 Indian River Road/Kempsville Road Improvements (170,949) 100218 Indian River Road/Providence Road Intersection (62,631) 100246 Lesner Bridge Replacement (157,354) 100261 Lynnhaven Parkway-Phase XI (366,206) 100276 Nimmo Parkway Phase II-A (261,673) 100319 Princess Anne/Kempsville Rd Intersection (7,026) 100322 Providence Road Sidewalk (32,265) 100355 Sandbridge Rd Bridge (39,846) 100356 Sandbridge Rd Nimmo Phase VII-A (345,493) 100556 Sandbridge Road Sidewalk (115,644) 100379 Shipps Corner Road (345,066) 100424 Traffic Safety Improvements Phase III (81,266) 100301 Various Cost Participation Projects II (350,000) 100484 Wetlands Mitigation (300,000) 100492 Witchduck Road Phase II (201,167) Total Transfer From: $ (3,674,483) City of Virginia Beach, Virginia Attachment C - Transfers Appropriations Prior Project# to FY 2025-26 Miscellaneous Transfer To: 100074 21st Century Enterprise Resource Planning(HCM) 1,895,309 100657 MyRevenue System Cloud Migration 1,496,100 100103 IT Service Continuity 365,000 100675 Central Plant Loop Replacement 2,694,727 100123 Cleveland Street Improvements IV 14,545,807 100138 Convention Center Capital Maintenance 217,947 Total Transfer To: $ 21,214,890 Transfer From: 100233 Landfill Phase II (3,530,988) 100181 Fire/Rescue Station Burton Station (54,686) 100444 Various Buildings Rehabilitation Phase 111 (92,383) 100455 Various Site Acquisitions Phase III (94,584) 100457 Veterans Memorial Sustainment (75,600) 100073 Police Special Investigations (155,230) 100100 Comprehensive Health Records (5,074) 100097 Fire Mobile Repeaters (24,169) 100656 Sheriff Body Worn Cameras (30,001) 100619 Check Processing Upgrade (159,451) 100075 20th Century Enterprise Resource Planning (866,607) 100048 Burton Station Road Improvements III (14,545,808) 100575 31st Street Stage Canopy (196,349) 100631 Resort Area Site Acquisition (85,700) 100110 Police Oceanfront Cameras (526,515) 100572 HR/Finance Software Sustainment (274,853) 100436 Virginia Aquarium Building Rehabilitation Phase 1 (496,892) Total Transfer From: $ (21,214,890) City of Virginia Beach,Virginia Attachment D-Reductions in Funding Amount of Reduction in Appropriations Project# Columnl Prior to FY2025-26 Funding Source 100564 Holland Road Phase 1 $ (5,700,000) State Contribution 100692 Virginia Beach Blvd&Independence Blvd Ped Crossings $ (2,023,734) State Contribution Total Reduction:-$ (7,723,734) City of Virginia Beach,Virginia Attachment E-Projects Utilizing Public Facility Revenue Bonds Summary of Public Facility Bonds: 601016 Energy Performance Contracts Phase II (115 School Operating) $ 2,500,000 601015 Princess Anne High School Replacement(115 School Operating) $ 12,000,000 100165 Energy Performance Contracts II (100 General Fund) $ 550,000 100672 North Great Neck Road Bridge Rehabilitation (100 General Fund) $ 11,232,666 100676 Mosquito Control Replacement(100 General Fund-SW Lockbox) $ 3,891,766 100677 Waste Management Facility Replacement(530 Waste Management) $ 1,968,205 100138 Convention Center Capital Maintenance (241 TIP Fund) $ 10,281,709 100667 Rudee Loop Park Development(241 TIP Fund) $ 40,000,000 100686 Pembroke Square Public Parking(100 General Fund) $ 25,680,150 100300 Atlantic Avenue Street Improvements (241 TIP Fund) $ 7,900,000 $ 116,004,496 Note:The fund responsible for the debt service as a result of the issuance of bonds in these amounts is shown in parentheses next to the project title. 1 AN ORDINANCE AUTHORIZING THE ISSUANCE OF GENERAL 2 OBLIGATION PUBLIC IMPROVEMENT BONDS OF THE CITY OF 3 VIRGINIA BEACH,VIRGINIA, IN THE MAXIMUM AMOUNT OF 4 $72,827,365 FOR VARIOUS PUBLIC FACILITIES AND GENERAL 5 IMPROVEMENTS 6 WHEREAS, the City of Virginia Beach, Virginia (the "City"), desires to authorize the issuance of general 7 obligation public improvement bonds for various purposes in the maximum amount of$72,827,365, as permitted by 8 the City Charter,without submitting the question of their issuance to the qualified voters;and 9 10 WHEREAS, City Council held a public hearing on the General Obligation Debt Authorization to provide for 11 public comment. 12 13 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 14 15 1. It is hereby determined to be necessary and expedient for the City to construct and improve various public 16 facilities and make general improvements, all of which will promote the public welfare of the City and its inhabitants 17 and will facilitate the orderly growth, development, and general welfare of the City, and to finance the costs thereof 18 through the borrowing of up to$72,827,365 and issuing the City's general obligation bonds therefore. 19 20 2. Pursuant to the City Charter and the Public Finance Act of 1991(§15.2-2600 et seq.of the Code of Virginia), 21 there are hereby authorized to be issued general obligation public improvement bonds of the City in the maximum 22 amount of $72,827,365 to provide funds, together with other funds that may be available, for various public 23 improvement projects, including School, Roadway, Coastal, Economic and Tourism, and Building projects,for project 24 activities that include, but are not limited to, the following: preliminary studies and surveys, permit compliance, 25 environmental assessment, planning, design, engineering, site acquisition, relocation of residents, utility relocation, 26 construction, renovation, expansion, repair, demolition, site improvement, site work, legal services, inspection and 27 support services,furniture and equipment,and contingencies. 28 29 3. The bonds may be issued as a separate issue at one time or in part from time to time or combined with 30 bonds authorized for other purposes and sold as part of one or more combined issues of public improvement bonds. 31 32 4. The bonds shall bear such date or dates, mature at such time or times not exceeding 40 years from their 33 dates,bear interest,be in such denominations and form,be executed in such manner and be sold at such time or times 34 and in such manner as the Council may hereafter provide by appropriate resolution or resolutions. 35 36 5. The bonds shall be general obligations of the City for the payment of the principal, premium, if any, and 37 interest on which its full faith and credit shall be irrevocably pledged. 38 39 6. The City Clerk is directed to make a copy of this ordinance continuously available for inspection by the 40 general public during normal business hours at the City Clerk's office from the date of adoption hereof through the 41 date of the issuance of the Bonds. 42 43 7. The City Clerk, in collaboration with the City Attorney, is authorized and directed to immediately file a 44 certified copy of this ordinance with the Clerk of the Circuit Court of the City of Virginia Beach. 45 46 8. This ordinance shall be in full force and effective from its passage. 47 48 Adoption requires the affirmative vote of two-thirds of all members of the City Council. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May, 2025. Approved as to Content: Approved as to Legal Sufficiency: udget and Management Services Ziy rneY�'sOce 1 AN ORDINANCE AUTHORIZING THE ISSUANCE OF GENERAL 2 OBLIGATION PUBLIC IMPROVEMENT BONDS OF THE CITY OF 3 VIRGINIA BEACH,VIRGINIA, IN THE MAXIMUM AMOUNT OF 4 $11,800,000 FOR FLOOD PROTECTION 5 WHEREAS, the City of Virginia Beach, Virginia (the "City"), desires to authorize the issuance of general 6 obligation public improvement bonds for flood protection in the maximum amount of$11,800,000, as permitted by 7 the City Charter,without submitting the question of their issuance to the qualified voters;and 8 9 WHEREAS,the City of Virginia Beach established lockbox for general obligation bonds following the passage 10 of the November 2021 Bond Referendum for Flood Protection whereby all future charter bond capiacity would be 11 retricted for future flood protection projects;and, 12 13 WHEREAS, City Council held a public hearing on the General Obligation Debt Authorization to provide for 14 public comment. 15 16 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 17 18 1. It is hereby determined to be necessary and expedient for the City to construct and improve flood 19 protection, to promote the public welfare of the City and its inhabitants and will facilitate the orderly growth, 20 development, and general welfare of the City, and to finance the costs thereof through the borrowing of up to 21 $11,800,000 and issuing the City's general obligation bonds therefore. 22 23 2. Pursuant to the City Charter and the Public Finance Act of 1991(§15.2-2600 et seq.of the Code of Virginia), 24 there are hereby authorized to be issued general obligation public improvement bonds of the City in the maximum 25 amount of $11,800,000 to provide funds, together with other funds that may be available, for various public 26 improvement projects related to flood protection, for project activities that include, but are not limited to, the 27 following: preliminary studies and surveys, permit compliance, environmental assessment, planning, design, 28 engineering, site acquisition, relocation of residents, utility relocation, construction, renovation, expansion, repair, 29 demolition,site improvement,site work,legal services,inspection and support services,furniture and equipment,and 30 contingencies. 31 32 3. The bonds may be issued as a separate issue at one time or in part from time to time or combined with 33 bonds authorized for other purposes and sold as part of one or more combined issues of public improvement bonds. 34 35 4. The bonds shall bear such date or dates, mature at such time or times not exceeding 40 years from their 36 dates,bear interest,be in such denominations and form,be executed in such manner and be sold at such time or times 37 and in such manner as the Council may hereafter provide by appropriate resolution or resolutions. 38 39 5. The bonds shall be general obligations of the City for the payment of the principal, premium, if any, and 40 interest on which its full faith and credit shall be irrevocably pledged. 41 42 6. The City Clerk is directed to make a copy of this ordinance continuously available for inspection by the 43 general public during normal business hours at the City Clerk's office from the date of adoption hereof through the 44 date of the issuance of the Bonds. 45 46 7. The City Clerk, in collaboration with the City Attorney, is authorized and directed to immediately file a 47 certified copy of this ordinance with the Clerk of the Circuit Court of the City of Virginia Beach. 48 49 8. This ordinance shall be in full force and effective from its passage. 50 51 Adoption requires the affirmative vote of two-thirds of all members of the City Council. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May, 2025. Approved as to Content: Ap as to Legal Sufficiency: L� I bka±� $'� B dget and Management Services it ey's Office 1 AN ORDINANCE AUTHORIZING THE ISSUANCE OF STORMWATER 2 UTILITY SYSTEM REVENUE BONDS OF THE CITY OF VIRGINIA BEACH, 3 VIRGINIA,IN THE MAXIMUM AMOUNT OF$12,369,282 4 WHEREAS, the City of Virginia Beach, Virginia (the "City"), desires to authorize the issuance of stormwater utility 5 system revenue bonds in the maximum amount of$12,369,281 for financing improvements and expansions to the City's 6 stormwater utility system(the"System"), as permitted by the City Charter without submitting the question of their issuance 7 to the qualified voters;and 8 9 WHEREAS,City Council held a public hearing on the Stormwater Utility Debt Authorization to provide for public 10 comment. 11 12 NOW,THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 13 14 1. It is hereby determined to be necessary and expedient for the City to continue its program of improving and 15 extending the System, which will promote the public welfare of the City and its inhabitants and will facilitate the orderly 16 growth,development,and general welfare of the City,and to finance the costs thereof through the borrowing of$12,369,281 17 and issuing the City's revenue bonds therefore. 18 19 2. Pursuant to the City Charter and the Public Finance Act of 1991(§15.2-2600 et seq.of the Code of Virginia),there 20 are hereby authorized to be issued stormwater utility system revenue bonds of the City in the maximum amount of 21 $12,369,281 to provide funds, together with other available funds,for financing the costs of improvements and expansions 22 to the System. 23 24 3. The bonds shall bear such date or dates, mature at such time or times not exceeding 40 years from their dates, 25 bear interest, be in such denominations and form,be executed in such manner and be sold at such time or times and in such 26 manner as the Council may hereafter provide by appropriate resolution or resolutions. 27 28 4. The System is an undertaking from which the City may derive a revenue. The bonds shall be limited obligations 29 of the City,payable as to principal,premium,if any,and interest solely from the revenues derived by the City from the System, 30 and shall not be included within the otherwise authorized indebtedness of the City. The bonds shall not be deemed to create 31 or constitute an indebtedness of,or a pledge of the faith and credit of,the Commonwealth of Virginia or of any county,city, 32 town,or other political subdivision of the Commonwealth,including the City. The issuance of the bonds and the undertaking 33 of the covenants,conditions,and agreements to be contained in resolutions to be adopted or agreements to be entered into 34 hereafter shall not directly,indirectly,or contingently obligate the Commonwealth,the City,or any other political subdivision 35 of the Commonwealth to levy and collect any taxes whatsoever or make any appropriation therefore except from the 36 revenues pledged to the payment of the principal of and premium,if any,and interest on the bonds. 37 38 5. Such resolutions to be adopted and agreements to be entered into hereafter authorizing the issuance of the 39 bonds and providing the details thereof shall contain appropriate covenants requiring the City to fix,charge,and collect such 40 rates, fees, and other charges for the use of and the services furnished by the System and to revise the same from time to 41 time and as often as shall be necessary so as to produce sufficient net revenues to pay principal of and premium, if any, and 42 interest on the bonds as the same become due and to provide a margin of safety therefore. Such resolutions and agreements 43 shall also include such additional covenants,agreements,and other terms as are customary for the protection of the holders 44 of stormwater revenue obligations. 45 46 6. The City Clerk is directed to make a copy of this ordinance continuously available for inspection by the general 47 public during normal business hours at the City Clerk's office from the date of adoption hereof through the date of the 48 issuance of the bonds. 49 50 7. The City Clerk, in collaboration with the City Attorney, is authorized and directed to immediately file a certified 51 copy of this ordinance with the Clerk of the Circuit Court of the City of Virginia Beach. 52 53 8. This ordinance shall be in full force and effect from its passage. Requires the affirmative vote of a majority of all members of the City Council. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May,2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Budget and Management Services LCito ey ice 1 AN ORDINANCE AUTHORIZING THE ISSUANCE OF WATER AND SEWER 2 SYSTEM REVENUE BONDS OF THE CITY OF VIRGINIA BEACH,VIRGINIA,IN 3 THE MAXIMUM AMOUNT OF$26,819,000 4 4 WHEREAS, the City of Virginia Beach, Virginia (the "City"), desires to authorize the issuance of water and sewer 5 system revenue bonds in the maximum amount of$26,819,000 for financing improvements and expansions to the City's 6 water and sewer system (the"System"),as permitted by the City Charter without submitting the question of their issuance 7 to the qualified voters;and 8 9 WHEREAS,City Council held a public hearing on the Water and Sewer Revenue Bond Authorization to provide for public 10 comment. 11 12 NOW,THEREFORE,BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 13 14 1. It is hereby determined to be necessary and expedient for the City to continue its program of improving and 15 extending the System, which will promote the public welfare of the City and its inhabitants and will facilitate the orderly 16 growth,development,and general welfare of the City,and to finance the costs thereof through the borrowing of$26,819,000 17 and issuing the City's revenue bonds therefore. 18 19 2. Pursuant to the City Charter and the Public Finance Act of 1991(§15.2-2600 et seq.of the Code of Virginia),there 20 are hereby authorized to be issued water and sewer utility system revenue bonds of the City in the maximum amount of 21 $26,819,000 to provide funds,together with other available funds,for financing the costs of improvements and expansions 22 to the System. 23 24 3. The bonds shall bear such date or dates, mature at such time or times not exceeding 40 years from their dates, 25 bear interest, be in such denominations and form,be executed in such manner and be sold at such time or times and in such 26 manner as the Council may hereafter provide by appropriate resolution or resolutions. 27 28 4. The System is an undertaking from which the City may derive a revenue. The bonds shall be limited obligations 29 of the City,payable as to principal,premium,if any,and interest solely from the revenues derived by the City from the System, 30 and shall not be included within the otherwise authorized indebtedness of the City. The bonds shall not be deemed to create 31 or constitute an indebtedness of, or a pledge of the faith and credit of,the Commonwealth of Virginia or of any county,city, 32 town,or other political subdivision of the Commonwealth,including the City. The issuance of the bonds and the undertaking 33 of the covenants,conditions,and agreements to be contained in resolutions to be adopted or agreements to be entered into 34 hereafter shall not directly,indirectly,or contingently obligate the Commonwealth,the City,or any other political subdivision 35 of the Commonwealth to levy and collect any taxes whatsoever or make any appropriation therefore except from the 36 revenues pledged to the payment of the principal of and premium,if any,and interest on the bonds. 37 38 5. Such resolutions to be adopted and agreements to be entered into hereafter authorizing the issuance of the 39 bonds and providing the details thereof shall contain appropriate covenants requiring the City to fix,charge,and collect such 40 rates, fees, and other charges for the use of and the services furnished by the System and to revise the same from time to 41 time and as often as shall be necessary so as to produce sufficient net revenues to pay principal of and premium, if any,and 42 interest on the bonds as the same become due and to provide a margin of safety therefore. Such resolutions and agreements 43 shall also include such additional covenants,agreements,and other terms as are customary for the protection of the holders 44 of water and sewer revenue obligations. 45 46 6. The City Clerk is directed to make a copy of this ordinance continuously available for inspection by the general 47 public during normal business hours at the City Clerk's office from the date of adoption hereof through the date of the 48 issuance of the bonds. 49 50 7. The City Clerk, in collaboration with the City Attorney, is authorized and directed to immediately file a certified 51 copy of this ordinance with the Clerk of the Circuit Court of the City of Virginia Beach. 52 53 8. This ordinance shall be in full force and effect from its passage. Adoption requires the affirmative vote of a majority of all members of the City Council. Adopted by the Council of the City of Virginia Beach,Virginia,on the day of May, 2025. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: udget and Wanagement Services tt ney's Office 1 A RESOLUTION AFFIRMING THE CITY OF VIRGINIA BEACH'S 2 COMMITMENT TO FUND THE LOCALITY SHARE OF PROJECTS 3 AND PROVIDE SIGNATURE AUTHORITY FOR PROJECTS UNDER 4 AGREEMENT WITH THE VIRGINIA DEPARTMENT OF 5 TRANSPORTATION 6 WHEREAS,the City of Virginia Beach is a recipient of Virginia Department of Transportation funds under 7 various grant programs for transportation-related projects;and 8 9 WHEREAS,the Virginia Department of Transportation requires each locality, by resolution, to provide 10 assurance of its commitment to funding its local share; it 12 NOW,THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA THAT: 13 14 1. The City hereby commits to fund its local share of preliminary engineering, right-of-way, and 15 construction, as applicable, of the projects under agreement with the Virginia Department of 16 Transportation in accordance with the project financial documents through appropriation in its Operating 17 Budget and Capital Improvement Program. 18 19 2. The City Manager and/or his/her designees are authorized to execute all agreements and/or addendums 20 for any approved projects with the Virginia Department of Transportation subject to the requirements 21 set forth in City Code § 2-154 that such agreements include review as to sufficiency of funding by the 22 Director of Finance and as to legal sufficiency by the Office of the City Attorney. 23 24 Adopted by the Council of the City of Virginia Beach,Virginia,on the_day of May, 2025. APPROVED AS TO CONTENT: LAPPEDS TO LEGAL SUFFICIENCY: Budget and Management Services 's Office DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Virginia Beach Neptune Festival SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: - L r _ ---- YES NO SERVICE 1 ( PROVIDER (use additional sheets if —1 l needed) ■ F1 Accounting and/or preparer of White & Ambrose, PC your tax return Financial Services (include TowneBank 0 lending/banking institutions and Atlantic Union Bank current mortgage holders as applicable) Williams Mullen Legal Services ❑ . Broker/Contractor/Engineer/Other Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. understand I am responsible for updating the information provided herein if it changes iarior to the Council action upon this Application. F Christopher W. Chope 5/7/25 APPLIC*A, SIGNA E PRINT NAME DATE DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 /APPLICANT DISCLOSURE Organization name: VB Jaycees Charities/ ECSC SECTION 2 / SERVICE DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing service: YES NO SERVICE PROVIDER(use additional sheets if needed) [E] Accounting and/or preparer of your tax Saunders, Matthews& Pfitzner, PLLC return Financial Services(include lending/banking institutions and current mortgage holders as applicable) Towne Bank/Merrill Lynch Legal Services Pierce Jewett Broker/Contractor/Engineer/Other Upward Spiral Management/One & Main Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand that I'm responsible for updating the information provided herein if it changes prior to the Cou nc4actigri,upon this Application. Tony Pellino 5/7/25 APPLICA SIGNATURE PRINT NAME DATE DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 'I / APPLICANT DISCLOSURE Organization name: i-11601p4nn uoQ.4s nor d� SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: rSE NO SERVICE �07V IDER 1 [7 (used aditional sheets If Accounting and/or preparer of your a � © ❑ tax return Financial Services(include lending/banking institutions and ❑ ❑ current mortgage holders as f/1�� � applicable) ❑ © Legal Services Broker/Contractor/Engineer/Other ❑ 0 service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it changes prior to the Council action upon this Application. APPLICANT'S SIGNATURE PRINT NAME DATE --1 DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Virginia Symphony Orchestra SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YES [NO] �-SERVICE I PROVIDER (use additional sheets if needed) . ❑ Accounting and/or preparer of PBMares your tax return Financial Services (include ❑ ■ lending/banking institutions and current mortgage holders as applicable) ❑ Legal Services ❑ ■ Broker/Contractor/Engineer/Other Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it changes prior to the Council action upon this Application. Shannon Kelly 1/3/2025 A NT'S SIGNATURE PRINT NAME DATE DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: SonRiseMinistries SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YE NO SERVICE PROVIDER(use additional sheets if S needed) Accounting and/or preparer of your Valerie Empson X tax return Financial Services(include Towne Bank/Truist X lending/banking institutions and current mortgage holders as applicable) Anchor Legal Group X Legal Services X Broker/Contractor/Engineer/Other Service Providers i CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it changes prior to the Council action upon this Application / '-c 5/6/2025 APPLICANTS SIGNATUW PRINT NAME I DATE 1 DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Virginia Beach Parks and Recreation Foundation SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YES NO SERVICE PROVIDER (use additional sheets if needed) ❑ X Accounting and/or preparer of your tax return Financial Services (include ❑ X lending/banking institutions and current mortgage holders as applicable) ❑ X Legal Services ❑ X Broker/Contractor/Engineer/Other Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it changes prior to the Council action upon this Application. Ronald A.Kaufman 01/13/2025 DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Urban League of Hampton Roads SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: [YES] [NO] SERVICE PROVIDER(use additional stueu K _ needed) Accounting and/or preparer of Stephen Merritt, CPA; your tax return E. L. Hamm and Associates Incorporated Financial Services (include Towne Bank lending/banking institutions and current mortgage holders as applicabi Legal Services Broker/Contractor/Engineer/Other Service Providers i CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it changes prior to the Council action upon this Application. Natasha Terry APPLICANT'S SIGNATURE PRINT NAME DATE DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Great Neck Athletic Association SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YES NO SERVICE PROVIDER (use additional sheets if needed) ❑ Accounting and/or preparer of your tax return Financial Services (include ❑ ( lending/banking institutions and current mortgage holders as applicable) ❑ Legal Services i ❑ j Broker/Contractor/Engineer/Other Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statement Form is complete, true, and accurate. I understand I am responsible for updating the information provided herein if it cha f ges prior to the Council action upon this Application. Don Marcari 5/7/25 APP ANT'S SIGNATURE I PRINT NAME DATE DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: Jne_EnL_ f�_Z/_&_J�L SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YES NO SERVICE PROVIDER (use ad dditional sheets if Accounting and/or preparer of � /��? your tax return Financial Services (include lending/banking institutions and current mortgage holders as applicable) Q /� Legal Services Broker/Contractor/Engineer/Other Service Providers CERTIFICATION: I certify that all of the information contained in this Disclosure Statem:ere complete, true, and accurate. I understand I am responsible for updating the information provi it changes prior to the Council action upon this Application. APPLICAN PRINT NAM DISCLOSURE STATEMENT FORM The completion and submission of this form is required for all applications wherein such applicant may utilize certain service providers or financial institutions, and the City seeks to know of the existence of such relationships in advance of any vote upon such application. SECTION 1 / APPLICANT DISCLOSURE Organization name: SECTION 2. SERVICES DISCLOSURE Are any of the following services being provided in connection with the applicant? If the answer to any item is YES, please identify the firm or individual providing the service: YES SERVICE PROVIDER (use additional%hveu It [N:01 ® Accounting and/or preparer of (} '�M'00 Owl your tax return lO Financial Services (include v ® El lending/bankingg institutions and mortgage current mart age holders as ® Legal services ❑ ® Broker/Contractor/Engineer/Other 1� Service Providers E Tt all of the information contained in this Disclosure Statement Form is rue, and accurate nd I am responsible for updating the information provided herein if it ior to the Council action upon this Application. )1-hd I "GNATURE PRWT NAME DATE