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Finance Department

The Finance Department’s role is to analyze, record and communicate the City’s economic events.  One of the departments primary objectives is to provide information to facilitate the decision-making process as well as monitor compliance with City policies and all applicable laws.  Most department operations are mandated by federal, state and city laws along with various regulatory agencies; while simultaneously adhering to the established accounting and financial reporting standards as set by the Governmental Accounting Standards Board (GASB). Responsibilities of the Finance Department include accounts payable & accounts receivable, budget and capital improvement planning, City surplus, financial reporting, Local Improvement District (LID) records & payment management, tax revenue administration, and utility billing.
Accounts Payable & Receivable

Lost Check

If for some reason, a City issued check is lost or missing, a duplicate check can be issued by having an affidavit filed with the City. Please find and complete the “Application for Duplicate Instrument Affidavit” by visiting the Finance Forms and Resources page, have your signature notarized and return it to the following address:

City of Poulsbo
200 NE Moe Street
Poulsbo, WA 98370
Attn: Accounts Payable

Once this notarized affidavit is received at our office, a new check will be sent to you. The City will notarize your signature on the Affidavit Form at no cost.

W-9 Form

The Internal Revenue Service requires that the City has a current “W-9 Form” on file for all City vendors, please visit the Finance Forms and Resources page for a copy of this form. The form must be completed and mailed to the above address. Faxed copies are not acceptable. Failure to comply may result in backup withholding or payment of invoices to be held until the W-9 is returned. Your help is appreciated in expediting the return of this information to update and maintain our records.

The W-9 form is a pdf formatted document and is almost 1 megabyte in size. Adobe Reader is necessary to view or print, and may take a while for dial-up modem users. (Download Adobe Acrobat for free if you do not have it.)

Small Works and Consultant Rosters

The City of Poulsbo utilizes the Municipal Research and Services Center (MRSC) shared Small Public Works Contractor Roster and Consultant Services Roster which is a combined service for local government entities within Washington State.

The City of Poulsbo no longer maintains Small Works and/or Consultant Rosters separate from those provided by MRSC.

MRSC Rosters is a convenient and cost-effective way for contractors and consultants to market their services to agencies statewide through only one registration process. MRSC Rosters is structured geographically by county or county subarea and will link agencies to contractors and consultants who want to do specific kinds of work for those Agencies.

Operated by the non-profit organization Municipal Research & Services Center (MRSC), the MRSC Rosters is a fee-based service for all participants; however, contractors and consultants do have a free option to register for individual Agency rosters.

To register for MRSC Rosters, go to www.mrscrosters.org

For assistance with the application process contact MRSC at:
(206) 625-1300 or via email at mrscrosters@mrsc.org

City Surplus
The City of Poulsbo uses the online auction service offered by GovDeals, www.govdeals.com, to facilitate the auction of its surplus equipment. GovDeals is a free service to the City and is used by government entities across the country to efficiently and fairly dispose of items of value that are no longer in use. Throughout the year we will post items that have been approved for surplus by City Council. These items may include sailboats, police or public works vehicles, computer equipment, electronics, and many other items.

Auctions typically range from 7 – 14 days and are sold to the highest bidder. Please read the City’s terms and conditions posted within each auction before placing a bid. If you are interested in reviewing items currently available for auction, please visit www.govdeals.com. Be sure to check back periodically for new or additional postings as they become available.

If you need further information regarding the auction of our surplus, please contact us at EMAIL.

Local Improvement District (LID)
Take a good look around your neighborhood. If improvements such as street paving, sidewalks or street lights would enhance the appearance of your neighborhood, or installation of water or sewer lines would mean better service to you and your neighbors, you might want to learn more about Local Improvement Districts (LIDs).LID’s are a local approach of neighbors working together with government to improve the appearance of and services in their neighborhood. Here are some of the improvements that might qualify:

  • Street or alley paving
  • Sidewalk construction
  • Storm water repair
  • Water or sewer system installation
  • Street light installation
  • Playground or park construction

For the complete “LID Brochure”, visit the Finance Forms & Resources Page

What is an LID?

An LID is a specific geographical district formed by a group of property owners working together to fund needed capital improvements such as sidewalks, street lights, street paving, and water or sewer lines. An LID is a financing method available to property owners for design and construction of those improvements. The City undertakes all aspects of design, financing and construction of improvements and sells bonds to provide funding for the project. Property owners, within the benefit district, repay the bonds through special assessments, usually over a 10 to 20 year period. (RCW 35.43),(PMC 3.08).

Why form an Improvement District?

Neighborhoods should consider forming an LID to fund improvements that would benefit each property owner. LIDs have several advantages. One of the biggest benefits is that LIDs provide a means of sharing the cost of the improvements among several property owners, so that one property owner does not have to bear all the costs.

How long does it take?

The actual processing time of an LID depends on a number of factors, including the scope of the proposed improvements. A typical LID may take 9 to 18 months, with a more complex LID taking as long as 24 months from the time an interest petition is submitted to project completion.

Is there any limit on the size of an LID?

No, but the improvements and the geographical area should be of sufficient size and type to benefit an entire neighborhood or community for total service and aesthetic appearance. LIDs are not confined to residential areas alone. They can be used to enhance business districts or mixed use areas.

Getting Started...

To begin the process, interested parties should contact the City’s Engineering Division to discuss what goal is to be accomplished and what areas will be involved. They will help to determine if the proposed ideas are feasible and may offer other suggestions. An LID is initiated by obtaining a Proposal For Formation of an LID from the City Clerk. The proposal will describe the proposed improvements and what easements may be required. After review and approval of the proposal, a petition is circulated. The petition must be signed by property owners of at least 51% of the total area within the boundaries of the district outlined in the petition. It is important to inform all of the neighbors, even those who may be opposed to the project. After discussing the proposal with neighbors and obtaining as many signatures as possible, return the petition to the City Clerk. Once the signatures are confirmed and property ownership is validated, the Engineering Division will have the plans prepared to determine each property owner’s estimated share of the total costs for the assessment roll.

Will there be Public Hearings?

The package is then forwarded to the City Council and, yes, public hearings are required. A public hearing date is set and written notice of the hearing is sent at least 15 days before the hearing date. The written notice is sent to all property owners within the proposed district, as they are listed on the Kitsap County Tax Rolls, Notice is also published in the official City newspaper at least 15 days before the set hearing date. The public hearing is a required step in the process to determine if the project is to be built. Property owners are encouraged to attend the public hearing to express their views. The City Council will decide if the project is to be built based on the verbal testimony and on letters received from the property owners.

When does construction begin?

If the LID proposal is approved, then construction plans are prepared for the project. Depending on the size of the project, this step can take anywhere from a few months, to a year. The City Council will award the bid to the lowest qualified bidder and construction will begin. The size of the project will determine how long construction will take.

How are the final costs determined?

When construction is completed, the City Council accepts the project as complete and a final cost report of the LID is prepared. Another public hearing is set for the final assessment roll. Notice of the public hearing is mailed to all property owners within the district at least 15 days before the set hearing date. Notice is also published in the official City newspaper at least 15 days before the hearing date. Anyone who would like to object to the final assessment roll may do so by filing a written protest with the City Clerk on or before the set public hearing date. The City Council will review all protest(s) and, if necessary, will correct any errors and may revise the assessment roll by increasing, decreasing, or amending the proposed assessments.

How is payment made?

Once the final assessments have been determined, property owners have 30 days to pay all or any portion of their assessment, without interest or penalty. After 30 days the City will sell bonds to finance the remaining balance of assessments and property owners will be required to make annual payments. The payments are divided into equal principal installments plus accrued interest based on the term of the bonds. The first annual payment is due approximately one year from the final public hearing.

The LID process from Start to Finish

  1. The process from this point is governed by state law. A Petition for Formation of an LID must first be submitted establishing that substantial support exists within the proposed LID boundaries.
  2. City staff, working with the City Attorney, prepare a Resolution of Intent to create the LID and recommend adoption by the City Council.
  3. Council reviews staff recommendations and the Resolution at a Council meeting. If approved, a LID formation hearing date is set and staff is directed to proceed.
  4. Public hearing 30-day protest period Council holds public hearing on LID. Depending on the outcome, a Council majority may approve an ordinance to create the LID. A 30-day protest period commences.
  5. If property owners representing at least 60% of the assessed value in the LID file written objections within the protest period, the LID cannot go forward.
  6. Time limit on appeals challenging the formation of the LID ends 30 days after the expiration of the protest period. Once the appeal time limit ends, no more challenges may be brought against the City or Council to proceed with the LID.
  7. When legal appeal period ends, Council authorizes the final design work, project goes to bid, contract is awarded and construction begins. This process can take 6 months, depending on the scope of the project.
  8. Upon project completion and final acceptance by the City Council, the City tabulates the final total project cost and calculates the final assessment.
  9. After official notice is placed in the City’s Newspaper, property owners in the LID area are notified by mail. The City Council proceeds with a public hearing concerning the final assessment, then approves an assessment ordinance, followed by a 10-day appeal period.
  10. Final assessment mailed Final assessments are mailed to property owners and published in the City’s official newspaper. LID property owners have 30 days to pre-pay their assessment.
  11. Bonds are sold to cover project costs minus any pre-payments. Bonds are repaid through LID assessments collected by the City each year.
Taxes

Property Taxes

The Kitsap County Treasurer collects the property tax levied by the City of Poulsbo and remits it to the City on a monthly basis. The majority of these taxes are received in May and November for taxes payable to Kitsap County twice a year. The property tax is recorded in the City’s General Fund.

2023 – Property Taxes Paid On Home With An Assessed Value of $400,000
Taxing Jurisdiction Tax Rate Tax Paid
Schools (State & Local) 4.799354 $1,919.74
County 0.651583 $260.63
Port 0.182934 $73.17
City 1.031093 $412.44
PUD 0.044723 $17.89
Library (Regional) 0.276157 $110.46
Fire District #18 & EMS Levy 1.874247 $749.70
TOTAL 8.860091 $3,544.04

Sales Tax

Effective April 1st, 2023 – sales and use tax within the City of Poulsbo increased one-tenth of one percent (.001), bringing the total sales tax rate to 9.3%. The tax will be used for transportation services. The State of Washington collects the 9.3% sales tax paid to vendors doing business within Poulsbo city limits and will distribute the City’s portion (1.2%) back to the City on a monthly basis. 1% of the received sales tax is recorded in the City’s General Fund, the newly approved .1% will be recorded in the Transportation Benefit District fund, with the remaining .1% recorded in the Affordable Housing Fund. Sales tax is the City’s largest revenue source and, although it is a healthy source of income for the City, the City has historically been very conservative in its estimation. *The County keeps 10% of this revenue; the remaining 90% is distributed back to the cities located within the county, based on population.

Utility Tax

Utility Taxes are taxes applied to utilities providing services in the City of Poulsbo. These include city-owned and privately-owned utilities. These tax rates are reviewed annually. Effective Utility Tax Rates:

  • Water (12%)
  • Sewer (12%)
  • Solid Waste (6%)
  • Storm Drain (12%)
  • Electric (6%)
  • Natural Gas (6%)
  • Telephone (6%) – exclusive of Internet based services
  • Cable Services (6%) – exclusive of Internet based services

Business & Occupation Tax

Effective July 1, 2024, the City of Poulsbo implemented a Business and Occupation (B&O) tax.As an incorporated City, one way Poulsbo will collect revenue to support operational expenditures is through the B&O tax, which will be levied on businesses operating within city limits. This tax will apply to the gross revenue (no deductions for labor, materials, or other costs of doing business) measured on the value of products, proceeds of sales, or gross income a business receives. The City of Poulsbo B&O tax is not the same as the Washington state B&O tax and will need to be filed separately from your state taxes. To learn more about the City’s B&O tax, please visit the B&O Tax page.

Other Taxes

The remaining taxes are composed of miscellaneous taxes that include:

  • Admissions Tax – The largest of the miscellaneous taxes, the Admissions Tax is a 5% tax on qualifying admission charges. The City began collecting this tax in 1999. A 10-plex movie theater in the City provides the majority of this tax revenue.
  • Leasehold Tax – Leasehold Taxes are paid to Washington State on government owned land that is being leased or rented. A portion of the tax on these type of properties is disbursed to the City.
  • Hotel/Motel (Lodging) Tax – Click here to find out more about Hotel/Motel (Lodging) Tax in the City of Poulsbo.
  • Excise Tax – Excise Tax revenue is a tax on the City’s solid waste activities. The tax is charged and regulated by the Washington State Department of Revenue.
  • Gambling Tax – Gambling Taxes are irregular in a community the size of Poulsbo. This tax revenue tends to be an unstable source and their receipts are, therefore, forecast conservatively.
Contacts

Department ContactTitleResponsibilitiesContact E-MailContact Phone
Debbie BooherAssistant City Administrator/Finance DirectorTaxes, Budget, General Department Questions and Comments EMAIL360-394-9720
Larissa CampbellSenior Accountant -BudgetBudget, Excise Tax, Analysis Reporting, Debt EMAIL360-394-9725
Jenna ReiselmanSenior Accountant -Accounting Annual Comprehensive Financial Report, Audit, Investments EMAIL360-394-9707
Shannon KosharAccounting TechnicianUtility Accounts Receivable, Admissions Tax, Gambling Tax EMAIL360-394-9724
Richard NeyhartAccounting TechnicianPayroll, Miscellaneous Accounts Receivable EMAIL360-394-9728
Sandi RyenAccounting TechnicianGrants, Fixed Assets, Surplus EMAIL360-394-9721
Maria QuennetAccounting ClerkAccounts Payable, Use Tax, Unclaimed Property, Donations EMAIL360-394-9722
Jon JenningsAccounting ClerkCity Cashier, ACH Payments EMAIL360-394-9726
Joe MartinAccounting ClerkCustomer Service - Utility Billing EMAIL360-394-9723
Gretchen HarmonAccounting ClerkB& O Tax EMAIL360-394-9749

Forms & Resources

Utility Customer Forms

Utility Rate Fliers

Utility Resources

Accounts Payable Forms

City Financial Policies

Additional Department Resources

Financial Reports & Documents

Current Financial Reports

Each quarter, the City issues a financial status report for the major operating funds, with analysis explaining major variances, and a comparison of current revenues and expenditures to the current year budget. These interim financial reports are unaudited and are designed to provide the reader with a picture of the City’s current operating results. These reports are prepared on an accrual basis (with the exception of year-end adjusting entries posted in the last quarter), in accordance with generally accepted accounting principles (GAAP). These reports are designed to identify trends and keep the City’s management team and elected officials informed about financial activities.

In addition, these reports provide information about the City’s financial management policy compliance, and the City’s investments in conformity with a Council-approved policy, which has also been certified by the Washington Public Treasurers Association (WPTA). A detailed analysis of sales tax revenue, one of the City’s largest revenue streams, is included as an appendix to the quarterly report.

The following financial status reports are archival, for reference only:

Budget Documents

The budget process is a biennial function that begins in May and is established for a two-year fiscal period (January-December) beginning in odd numbered years. T

The Mayor, City Council, and departments work diligently to develop a budget in accordance with laws governing the process taking into account the City’s goals, vision, and priorities. Many public presentations, hearings and meetings are held to create a final working budget for the upcoming fiscal biennium.

The following budget documents are archival, for reference only:

Annual Comprehensive Financial Report

Each year, the Finance Department produces an Annual Comprehensive Financial Report for the fiscal year ending December 31. Starting in 2001, and every year since, the City has won the Government Finance Officers Association’s “Certificate of Achievement for Excellence in Financial Reporting”, the highest achievement for government reporting.

The following annual financial reports are archival, for reference only:

City Improvement Plan (CIP) Documents

The State of Washington Growth Management Act of 1990 (GMA) requires the City of Poulsbo develop a Comprehensive Plan that contains land use, housing, capital facilities, utilities, public facilities and transportation elements. The City Improvement Plan (CIP) is the document that communicates the City’s plan for capital construction and purchases for a six-year period as required by the GMA. By City policy, a capital project is defined as a project of a non-recurring nature with a cost not less that $15,000 and an estimated life not less than 10 years.

The CIP is updated as an initial step in the budget process. Projects are prioritized by the department and working Council committees. The CIP as a whole is then reviewed by the City Council with funding options established.

The following Capital Improvement Plans are archival, for reference only:

Frequently Asked Questions (FAQ's)

FAQ’s

How to Read your Bill

How to Read your Bill

What is an average utility bill for a family of four?

Monthly Estimated Utility Bill – FAQ Based on 2026 rates:

Monthly Estimated Utility Bill - FAQ

WATER$ 15.06 Base Rateplus $ 21.10 Consumption$ 36.16 Water SubTotal
SEWER$ 51.71 Base Rateplus $ 40.68 Consumption$ 92.39 Sewer SubTotal
GARBAGE$ 21.00 for 1-32 Gal$ 21.00 Garbage SubTotal
STORM DRAIN$ 17.50 $ 17.50 Storm Drain SubTotal
Overall Monthly Billing Estimate $ 167.50 Overall Bill Total
This estimate assumes a family of four living in a single-family home with a typical consumption of 10 hcf of usage along with 1-32 gallon garbage can This estimate assumes a family of four living in a single-family home with a typical consumption of 10 hcf of usage along with 1-32 gallon garbage can.

I just purchased a home in the City of Poulsbo, how do I start Service?

If you have just purchased a home in the City of Poulsbo, it is necessary to activate your account to receive service. Visit the Finance Forms & Resources Page to complete a required “Utility Change of Ownership Form”. A $20.00 processing fee will automatically be posted to your first billing.

I just sold a home in the City of Poulsbo, how do I stop Service?

When selling your property, please contact Utility Billing (360-394-9724) to schedule a final meter read based on your closing date. When calling, please provide your new or forwarding mailing address, and, if possible the new owner’s information.

I am a new tenant/I have a new tenant at a home in the City of Poulsbo, how do I start/transfer service?

Charges for all services are billed to the property owner at the end of each month of service. The property owner may request the billing be mailed in care of a tenant by completing a “Utility Billing Authorization Form” found by visiting the Finance Forms & Resources page. The City will only accept applications on accounts that do not have a delinquent balance. There is a $10.00 processing fee for this service. Please note: The utility bill will still be the responsibility of the homeowner, all charges remain against the property.

Now that I have an account with the City of Poulsbo, how can I pay my bill? When is my bill due?

Bills may be paid in person, by mail, over the phone (there will be a $3 convenience fee for phone payments), and online. Please click here to see “Paying Your Bill“. Bills are due by the 20th of each month.

I didn't receive my bill this month, what do I do?

All utility bills are mailed the last day of each month and due on the 20th day of the following month. If you have not received your bill, please contact the Finance Department (360-394-9724) to verify your correct mailing address is on file. A duplicate bill can be sent to you upon request. If this becomes a continual problem, you may want to contact your United States Postal Office (1-800-275-8777). All bills are due on the due date (20th day of each month) regardless of receipt of the bill.

What day will my garbage and recycling be picked up?

The City operates its own garbage services and provides a curbside recycle program in conjunction with garbage pickup, the fee for recycling is included in the monthly fee garbage rate. Recycle is picked up bi-weekly on the same day as the garbage. Garbage is picked up once a week, Monday – Friday, including holidays. For your garbage day please contact Public Works at (360) 779-4078. All cans must be curbside by 7:00 a.m. and weigh no more than 65 lbs.

What if I have extra garbage?

Prepaid garbage tags can be purchased at City Hall or online for $14.34 each (one tag per box or bag.) For online purchases, please print and attach your receipt to the can, box, or bag. Untagged garbage will not be collected!

I need to temporarily have a dumpster at my property, what do I need to do?

For temporary dumpster rentals please contact our Public Works Department at (360) 779-4078.

My can is not large enough/is too large, how can I upgrade/downgrade my can size?

Please contact the Finance Department (360-394-9881) or Public Works to make arrangements to change your garbage service.

I put my garbage out on time and it was not picked up, what do I do?

Please contact our Public Works Department to arrange pick up of missed garbage.

Do I qualify for a discounted utility rate?

To view information about Low Income Senior/Low Income Disabled Rates and how to apply if you qualify, visit our Finance Forms and Resources Page.

My house will be vacant FOR an extended period of time, how do I TEMPORARILY SUSPEND Utility service?

If your property is on the City’s water system, you may elect to have the Public Works Department lock off your meter while your home is temporarily vacant. The cost for the turn off/on is $40.00. The water, sewer and garbage charge will be suspended. Your monthly charge will continue for storm drain. Visit our Finance Forms and Resources Page to locate the “Temporary Suspension of Utility Services” Form to be completed and returned.

Why did my bill go up so much from last month?

It is possible you may have a leak at the property, compare your usage to previous months. If you believe you may have a water leak try these Tips on Finding a Water Leak.

Do I have to pay for the sewer portion of a water leak?

If it has been determined that high usage is due to a water leak, you may be eligible for a credit for a portion of the sewer billing. You will need to complete and submit a “Sewer Billing Adjustment” form found by visiting the Finance Forms and Resources Page. The request will be reviewed and if Public Works can determine that no water went into the sewer system they will issue a credit to your account. We strongly suggest you pay your account in full by the due date, while the adjustment request is pending review, to avoid accruing any penalties.

What can I do to lower my monthly utility bills?

Conservation of water is not only environmentally friendly, but by lowering your water usage you can save on your monthly utility bill. Did you know that every 100 cubic foot of water is equal to 748.5 gallons of water – All that usage really adds up! See our Water Saving Tips to help in conservation of water and your pocket book!

Do I have to register my alarm system?

Effective January 1, 2022, the City of Poulsbo will no longer require those with monitored alarms to annually register such alarms with the city. It will be the responsibility of those with monitored alarms within the city limits of Poulsbo to maintain updated contact information directly with their own alarm company. Alarm holders could still be subject to fines for excessive false alarms pursuant to PMC 9.12. Additional information regarding alarm systems can be found on the Poulsbo Police Department page.

WHERE DO I FIND UTILITY TAX RATE INFORMATION?

Utility Tax Rates are located on the Utility Billing page with associated services and on our Taxes page under Utility Taxes. For utility services provided by the City of Poulsbo, utility taxes are included in base charges billed to customers and are not an additional charge. Taxes are calculated on the gross revenue received.

Contact Information:

Finance Department (3rd Floor)
200 NE Moe St.
Poulsbo, WA 98370

(360) 394‐9881 phone
(360) 779‐5112 fax

Pay Your Bill

Helpful Links: