OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

City Council Study Session Summary: January 6, 2026

City Council Study SessionTuesday, January 6, 2026
BodyTacoma, Washington
SessionCity Council Study Session
DateTuesday, January 6, 2026
StatusFILED
Video Record
0:00 / 44:42

Transcript — Verbatim
0:02

Good afternoon, everyone.

0:04

I'd like to call to order this the City Council study session of January 6th, 2026.

0:08

Clerk, will you please call the roll?

0:10

Councilmember Bushnell.

0:12

Councilmember Diaz.

0:14

Absent.

0:14

Councilmember Heinz.

0:16

Councilmember Palmer.

0:17

Councilmember Rumba.

0:18

Here.

0:19

Councilmember Sidalgay.

0:20

Here.

0:20

Councilmember Scott.

0:22

Absent.

0:23

Councilmember Walker.

0:24

Mayor Ibsen.

0:25

Here.

0:25

The study session materials sent to you at 11.

0:28

Our first agenda item is the public safety sales tax.

0:30

I'd like to call on Finance Director Andy Cherulo to begin the presentation.

0:34

Welcome, Andy.

0:35

Thank you.

0:35

Thank you, Mayor, members of the council.

0:37

I'm Andy Cherulo.

0:38

I'm the finance director for the city.

0:40

Today I am here to present on the public safety criminal justice sales tax.

0:45

This was presented in December, December 9th.

0:48

I'm here today to provide a refresher prior to the reading, second reading tonight of ordinance 29087.

1:01

So as you may know, House Bill 2015 passed this past legislative session and it created two different programs related to public safety.

1:10

One is a grant program that was appropriated 100 million dollars to provide grants to local jurisdictions to hire law enforcement officers, peer counselors, behavior health professionals, and other public safety related personnel.

1:24

The grants cover 75% of salaries, up to 125,000.

1:45

The other program they created was the criminal justice sales and use tax.

1:51

This allows uh cities and counties to council manically appropriate a one-tenth of one percent sales tax.

1:59

Um the requirements are a uh voters can't have rejected a similar message, uh similar measure in the jurisdiction in the past two years.

2:08

Uh to impose the sales and use tax, you have to meet all the criteria for the grant program, and that's quite extensive.

2:15

Things like policies consistent with the attorney general's uh keep Washington Working Act, training for officers on the use of force and de escalation, extensive data requirements for data collection, training on firearm relinquishment related to court orders, and a whole long list of other requirements.

2:34

Um the the requirements for both programs are the same.

2:37

If uh city or county doesn't pass this council manically prior to June 30th of 2028, um, it is still available.

2:47

However, after that point it will require a vote of the public to be passed.

2:52

This one-tenth of one percent here in Tacoma is estimated to raise approximately seven to seven and a half million dollars per year.

3:04

These uh money should the sales tax pass, must be used on public safety and criminal justice uses, and there's a long list in the legislation.

3:13

It includes law enforcement activities, uh alternative response, public defenders, domestic violence services, mental health and crisis response, and community placements for juvenile offenders.

3:26

That uh second to last bullet on this page talks about homelessness and if any of these funds are to be used related to homelessness, they have to have a reasonable relationship to reducing interaction with the criminal justice system.

3:40

Um this page again, as I've done in the prior presentations.

3:44

I want to give a huge shout out to our government relations staff.

3:47

While this bill was in the legislature, they worked really hard to get an expansive definition of public safety and criminal justice to allow a much broader use of these funds should this pass.

4:01

Uh this slide covers some timing issues.

4:04

The Washington State Criminal Justice Training Commission is the body uh that was uh given the approval authority over both the grant program and the one-tenth of one percent sales tax applications.

4:17

Uh the timing follows this rough pattern of after an application is submitted to the CJCT, they have 45 days to review it and provide feedback.

4:27

If they do provide feedback, a local jurisdiction has 30 days uh to respond and up to 180 days to get into compliance after the 180-day period.

4:38

If uh local jurisdiction is still not in compliance, uh the state treasurer can start withholding 100,000 per month from the sales tax collected.

4:48

Um all this goes in to say is that the legislation contemplates that applications may need some corrections, and there's a process and a time period to work uh those things out, and then there is a penalty which gives local jurisdiction incentive to get in alignment.

5:00

And then there is a penalty which gives local jurisdiction incentive to get in alignment.

5:05

The other timing that is important here is the Department of Revenue that is responsible in the state for collecting sales tax, only changes sales tax rates three times a year, January 1st, April 1st, and July 1st.

5:21

Advance notice of a change in sales tax prior to any of those dates.

5:26

So if ordinance uh 29087 were to pass tonight, we would need to notify DOR by uh January 15th to make this effective April 1st and begin to collect the sales tax this year.

5:40

So there's um layers of timing on both of these things.

5:47

Uh this is a list pulled uh I pulled it yesterday from the CJTC's website.

5:52

There are 25 jurisdictions on here that have already applied for the sales and use tax uh in December.

5:59

When I showed this list, there were only 18 on here, so seven more cities and counties have applied in that interim few weeks.

Discussion Breakdown — Share of Meeting
Public Safety███████████████████████████████████35%
Homelessness████████████████████████24%
Procedural████████████████████20%
Personnel Matters██████████10%
Budget Equity Analysis████████8%
Affordable Housing███3%
Summary of Proceedings

City Council Study Session Summary: January 6, 2026

The City Council of Tacoma convened on January 6, 2026, to review the Public Safety Criminal Justice Sales Tax legislation (Ordinance 29087), discuss judicial appointments, and address upcoming calendar changes and homelessness strategies. The session focused on clarifying the mechanics of the one-tenth of one percent tax, the interplay between city and county tax levies, and the timeline for implementation. Council members expressed support for the tax while raising questions about fund allocation and programmatic oversight. Additionally, the council reviewed the nomination of a Municipal Court Judge, the appointment of a Deputy Mayor, and proposed updates to the annual meeting schedule to align with school breaks.

Consent Calendar

  • No items were formally processed as Consent Calendar actions during this study session; however, the Council confirmed that several resolution items (Judicial Appointment, Council Appointments, Canceled Meetings) are scheduled to be formally addressed at the regular council meeting later that evening.

Public Comments & Testimony

  • No public comments were recorded during this study session. The session materials noted one opportunity for public comment was reserved for the subsequent regular council meeting.

Discussion Items

Public Safety Criminal Justice Sales Tax

  • Director Andy Cherulo (Finance Director): Presented the legislative background of House Bill 2015, noting that it allows jurisdictions to impose a one-tenth of one percent sales tax if they meet strict criteria (including compliance with the Keep Washington Working Act and specific training requirements). He clarified that if the city does not pass the ordinance councilmanically before June 30, 2028, it will require a public vote. The tax is estimated to raise $7 million to $7.5 million annually. He explained that while the City of Tacoma could collect funds within its jurisdiction, the Pierce County sales tax would also apply to Tacoma residents, with the county controlling the portion collected in the city. He noted that the Washington State Criminal Justice Training Commission (CJTC) has not yet approved any applications, creating some uncertainty, though the legislation implies jurisdictions can collect funds while in a 180-day compliance window.
  • Councilmember Walker: Expressed full support for the initiative, emphasizing its flexibility to invest in programs that need it most and praising the city's government relations team for the expansive definition of public safety. He sought clarification on the tax stacking mechanics, confirming that if both the city and county pass the levy, Tacoma residents would see a combined increase of two-tenths of one percent (10.3% to 10.5%), with the city collecting and controlling its portion within city limits, and the county collecting its portion.
  • Councilmember Rumba: Asked how the city will allocate funds among specific buckets (e.g., domestic violence services) despite the broad language in the legislation. Director Cherulo replied that the allocation would be determined during the 2027-28 budget process, with council members invited to share priorities with the City Manager prior to programming.
  • Councilmember Bushnell: Expressed general support for public safety priorities and the broadened legislative language but voiced strong reservations about sales taxes being regressive and impacting low-income families. He noted that while he supports this measure, he advocates for more equitable taxation solutions at the state level. He suggested the need for holistic coordination with Pierce County regarding how their funding might impact Tacoma residents.
  • Councilmember Palmer: Asked if there was a deadline to decide how funds would be spent before the April 1st effective date. Director Cherulo clarified that while the hard deadline to notify the Department of Revenue to begin collection on April 1st is January 15th, there is no deadline for programming the dollars; that decision will occur during the budget process.
  • Councilmember Hines: Inquired whether the City of Tacoma could apply for the state grants if they pass the sales tax now. Director Cherulo confirmed that passing the tax makes the city eligible for the grants, but the grants cannot be awarded until the CJTC approves the specific application. He noted that other cities have expressed frustration over the lack of CJTC approvals and suggested the government relations team continue to push the state for action.
  • Councilmember Scott: Asked if the lack of clarity regarding the CJTC timeline might be addressed during the current legislative session. Director Cherulo confirmed this is on the list of topics for discussion with government relations.

Council Calendar and Appointments

  • Mayor Ibsen: Nominated Councilmember Joe Bushnell to serve as Deputy Mayor. Councilmember Bushnell accepted the nomination, expressing honor and commitment to serving colleagues and the district.
  • Mayor Ibsen & Council: Discussed proposed cancellations for Tuesdays following holidays (January 20, February 17, etc.).
  • Councilmembers Hines and Diaz: Proposed adding April 7th (to align with school spring break) and September 1st (to create a two-week summer recess) to the list of canceled meetings. Councilmember Walker and others expressed support, citing the benefit to constituents with school-age children and staff with students in district schools.

Homelessness and Regional Strategy

  • Mayor Ibsen: Requested updates on the "Unified Regional Approach" to identifying low-barrier sites and safe parking locations. He noted the lack of coordination among faith-based providers and sanitation services.
  • Interim City Manager: Stated that staff is exploring a centralized point of contact (e.g., an Interlocal Agreement) to coordinate safe parking and sanitation services. He promised to report back in early February regarding neighbor jurisdiction participation. He also referenced the City of Fife's program offering paid employment for homeless individuals to clean public spaces.
  • Councilmember Walker: Expressed support for exploring the Fife model for Tacoma but warned that any such program should be an option rather than a requirement for housing, noting that many unhoused individuals are already employed.
  • Councilmember Diaz: Aligned with the concern about requirements versus options, stating that Tacoma needs more low-barrier shelters before adopting programs with high barriers like work requirements. He emphasized the discomfort in assuming work is the primary barrier for homelessness.
  • Councilmember Rumba: Highlighted the need to update the 2022-2028 homeless strategy sooner due to changing landscape and budget realities. He proposed that the Community Veterans Services (CVS) committee lead a comprehensive review in early 2026 to inform the 2027-28 budget.

Administrative Process and Staff Capacity

  • Mayor Ibsen: Suggested systematizing the use of higher education interns (e.g., PhD students, grad students) to assist staff with project management and deep-dive research due to budget constraints. He also proposed defining clear timelines and end-states for Council Committee Requests (CCRs) to improve accountability and community communication.
  • Interim City Manager: Responded that flexibility is often needed for staff as some projects are exploratory, and they cannot always control external partners' timelines. He noted that while specific deadlines help with certainty, some projects naturally lack fixed end dates.
  • Councilmember Bushnell: Suggested that a candid conversation about staff capacity and trade-offs (e.g., "at what cost?") might be more effective than forcing strict timelines on all projects.

Key Outcomes

  • Sales Tax Support: The Council, represented by multiple members, signaled strong support for Ordinance 29087 (Public Safety Sales Tax), provided it passes by the June 2028 deadline to avoid a public vote.
  • Tax Mechanics Clarified: It was established that the City of Tacoma's sales tax rate would rise from 10.3% to 10.4% if passed alone, or 10.5% if both the city and county pass the one-tenth of one percent levy, with each entity controlling its respective revenue stream.
  • Calendar Updates: The Council agreed to consider adding April 7th and September 1st to the official list of canceled council meetings to align with school schedules and provide a summer recess.
  • Deputy Mayor Nomination: Councilmember Joe Bushnell was formally nominated and accepted the role of Deputy Mayor for the year.
  • Strategy Review: Councilmember Rumba proposed a comprehensive review of the 2022-2028 Homeless Strategy, to be led by the CVS committee, with the intent to present proposals for the 2027-28 budget.
  • Future Discussions: Staff was directed to report back in early February regarding the Unified Regional Approach for low-barrier sites and safe parking, and a future meeting was suggested to discuss potential employment programs for the unhoused population.

Meeting Transcript

Good afternoon, everyone. I'd like to call to order this the City Council study session of January 6th, 2026. Clerk, will you please call the roll? Councilmember Bushnell. Councilmember Diaz. Absent. Councilmember Heinz. Councilmember Palmer. Councilmember Rumba. Here. Councilmember Sidalgay. Here. Councilmember Scott. Absent. Councilmember Walker. Mayor Ibsen. Here. The study session materials sent to you at 11. Our first agenda item is the public safety sales tax. I'd like to call on Finance Director Andy Cherulo to begin the presentation. Welcome, Andy. Thank you. Thank you, Mayor, members of the council. I'm Andy Cherulo. I'm the finance director for the city. Today I am here to present on the public safety criminal justice sales tax. This was presented in December, December 9th. I'm here today to provide a refresher prior to the reading, second reading tonight of ordinance 29087. So as you may know, House Bill 2015 passed this past legislative session and it created two different programs related to public safety. One is a grant program that was appropriated 100 million dollars to provide grants to local jurisdictions to hire law enforcement officers, peer counselors, behavior health professionals, and other public safety related personnel. The grants cover 75% of salaries, up to 125,000. The other program they created was the criminal justice sales and use tax. This allows uh cities and counties to council manically appropriate a one-tenth of one percent sales tax. Um the requirements are a uh voters can't have rejected a similar message, uh similar measure in the jurisdiction in the past two years. Uh to impose the sales and use tax, you have to meet all the criteria for the grant program, and that's quite extensive. Things like policies consistent with the attorney general's uh keep Washington Working Act, training for officers on the use of force and de escalation, extensive data requirements for data collection, training on firearm relinquishment related to court orders, and a whole long list of other requirements. Um the the requirements for both programs are the same. If uh city or county doesn't pass this council manically prior to June 30th of 2028, um, it is still available. However, after that point it will require a vote of the public to be passed. This one-tenth of one percent here in Tacoma is estimated to raise approximately seven to seven and a half million dollars per year. These uh money should the sales tax pass, must be used on public safety and criminal justice uses, and there's a long list in the legislation. It includes law enforcement activities, uh alternative response, public defenders, domestic violence services, mental health and crisis response, and community placements for juvenile offenders. That uh second to last bullet on this page talks about homelessness and if any of these funds are to be used related to homelessness, they have to have a reasonable relationship to reducing interaction with the criminal justice system. Um this page again, as I've done in the prior presentations. I want to give a huge shout out to our government relations staff. While this bill was in the legislature, they worked really hard to get an expansive definition of public safety and criminal justice to allow a much broader use of these funds should this pass. Uh this slide covers some timing issues. The Washington State Criminal Justice Training Commission is the body uh that was uh given the approval authority over both the grant program and the one-tenth of one percent sales tax applications. Uh the timing follows this rough pattern of after an application is submitted to the CJCT, they have 45 days to review it and provide feedback. If they do provide feedback, a local jurisdiction has 30 days uh to respond and up to 180 days to get into compliance after the 180-day period.

SUMMARIZED BY OPENPUBLICA AI
TRANSCRIPT VIA PUBLIC VIDEO
openpublica.com