Budget and Finances

Manzanita Budget and Finances: Where the money comes from and where it goes.

February 2021

This is the first in a series of articles about Manzanita’s finances leading to the Budget Committee’s 2021-22 budget deliberations in May. The series relates only to the City’s government activities, and does not include the water utility, which is a self-funded, “enterprise” fund. 

Read the full article starting on page 4

Manzanita Budget and Finances: How the City became dependent on visitors & part-time residents.

March 2021

This is the second in a series of articles about Manzanita’s finances leading to the Budget Committee’s 2021-22 budget deliberations in May. The series relates only to the City’s government activities, and does not include the water utility, which is a self-funded, “enterprise” fund. 

Read the full article starting on page 3

Manzanita Budget and Finances: How do we pay for necessary infrastructure?

April 2021

This is the third in a series of articles about Manzanita’s finances leading to the Budget Committee’s 2021-22 budget deliberations in May. The series relates only to the City’s government activities, and does not include the water utility, which is a self-funded, “enterprise” fund. 

Read the full article starting on page 3

Manzanita Budget and Finances: How does the budget process work?

May 2021

This is the last in a series of articles about Manzanita’s finances leading to the Budget Committee’s 2021-22 budget deliberations in May. The series relates only to the City’s government activities, and does not include the water utility, which is a self-funded, “enterprise” fund. 

Read the full article starting on page 5

Manzanita Finances: The financial impact of STR taxes in four charts 

February 2022

We begin a series of articles on local finances leading up to the next cycle of local budgets in May. This first article in the series looks at the financial impact of room taxes on local budgets.

Read the full article starting on page 7

Local Government Finances: How to read and understand your property tax statement

March 2022

As part of our finance series leading up to the 2022-23 budget cycle, we explain how local taxing districts collect the taxes that enable them to cover their operating costs and make capital investments. We start with a look at a typical property tax statement, and focus on three local taxing districts: Manzanita, North County Recreation District (NCRD), and Nehalem Bay Fire & Rescue (NBFR).

Read the full article starting on page 11

Manzanita Finances: There is no free lunch

April 2022

In this issue, we explore potential alternative funding sources to STR tax revenue. NCRD and NBFR provide two local examples of taxing districts that have used different funding strategies to pay for their operating costs and long-term capital projects.

Read the full article starting on page 4

Manzanita Budget and Finances: How does the budget process work?

May 2022

This is the first in a series of articles about Manzanita’s finances leading to the Budget Committee’s 2021-22 budget deliberations in May. The series relates only to the City’s government activities, and does not include the water utility, which is a self-funded, “enterprise” fund. 

Read the full article starting on page 3

Manzanita Finances: Why STRs are important.

February 2023

During her campaign and after becoming Mayor, Deb Simmons has frequently called short-term rentals (STRs) one of the most important issues facing Manzanita. This article will explore that question. Before launching into the analysis, it’s important to understand the terminology.

Read the full article starting on page 9

A brief explanation of indirect costs

March 2023

Every operating entity, whether nonprofit, for profit, or government, faces the problem of paying for administrative overhead costs that cannot be directly tied to a specific department, division, or fund.

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Who pays for the new city hall - homeowners or visitors?

April 2023

At a March 27 council work session, City Manager Leila Aman presented possible alternatives for financing construction of the new city hall.

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Manzanita's new water rates will impact heavy users. 

July 2023

In 2014, the City Council raised water rates and resolved to review rates annually to adjust for increased costs of operation, maintenance, and system upgrades. That didn't happen. Instead, the Council approved a new rate structure at its July 5 meeting to catch up with nine years of inflation and encourage water conservation. The result is a modest $7 increase in the monthly charge for residential users but a major change in charges for heavy water users.

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Budget and Finances: Budget realities - how small coastal cities collect and spend money.

March 2024

A uniquely American conundrum is that we hate paying taxes, but we still expect government services, such as public parks, police and fire protection, and streets without potholes. Since the 1990s Oregon tax revolt, local property taxes have played a declining role in city finances, especially for small coastal cities, like Manzanita.

Read the full article starting on page 5

Manzanita Finances: How Manzanita will pay for its new city hall

April 2024

On April 6, after years of community discussion, planning, and controversy, Manzanita broke ground for its new city hall and police buildings at Underhill Plaza. Construction is scheduled to conclude in May 2025, with the city to occupy the buildings a month later. Hard construction costs are estimated to be $4.6 million; the estimate of soft costs (such as communications equipment) is $1.1 million. The total project budget is $6.1 million, including a contingency. The city plans to pay for the buildings with a combination of grants, general fund cash reserves, and a $4.1 million loan from Oregon’s Special Public Works Fund.

Read the full article starting on page 2