HomeMy WebLinkAboutCONSENT Hearing Notice re Ad Valorem Consent Agenda Item
Commissioners Office
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
FROM: Adiel McKnight, Depute Clerk of the Board
DATE: November 3, 2025
SUBJECT: HEARING NOTICE re: Setting of Ad Valorem Tax Levies for 2026;
Hearing Scheduled for Monday,November 17, 2025 at 10:15 a.m. in the
Commissioner's Chambers
STATEMENT OF ISSUE:
Annually the Commissioners review levy amounts(Real and Personal Property) for the next tax year. Levies
have been set in accordance with law. A request for a hearing for Setting of Ad Valorem Tax Levies for 2026
to be scheduled for Monday,November 17, 2025 at 10:15 a.m. is attached.
ANALYSIS:
State law(RCW 84.55.120) requires that the Commissioners hold a public hearing on the 2026 Ad Valorem
Tax Levies for levy in 2025 and collection in 2026. Notice will be published in the Port Townsend Leader on
November 5 and 12, 2025.
To view DRAFT documents please go to County website by clicking on: www.co.iefferson.wa.us—Services
—Laserfiche Web Portal —(IJsername and Password is: public) - Board of Commissioners—BOCC Agenda
Packet— 2025 Weekly Agenda Items— 11 November 2025 — 111725 —HEARING re Ad Valorem Tax
Levies for 2026
RECOMMENDATION:
Approve HEARING NOTICE re: Setting of Ad Valorem Tax Levies for 2026; Hearing Scheduled for
Monday,November 17, 2025 at 10:15 a.m. in the Commissioner's Chambers
REVIEN%'EI) BY:
,r ie 411 1 ppAL 10 S
Jo D. Peters, County Administrator Date
Please publish 2 times: November 5, and November 12, 2025
Contact Person: Adiel McKnight
Bill to: Jefferson County Commissioners
P.O. Box 1220
Port Townsend, WA 98368
NOTICE OF PUBLIC HEARING
Setting of Ad Valorem Tax Levies for 2026
NOTICE IS HEREBY GIVEN that a public hearing is scheduled by the Jefferson County Board of
Commissioners for MONDAY,November 17, 2025 at 10:15 a.m. in the Commissioners' Chambers,
County Courthouse, 1820 Jefferson Street, Port Townsend, WA 98368 (HYBRID). Notice of said
hearing is to be published in the official newspaper of Jefferson County.
The public hearing is to consider the following: Proposed Resolutions setting the 2026 Ad Valorem
Tax Levies for Jefferson County based on 2025 assessments for collection in 2026. Proposed
Resolutions finding a substantial need to increase the property tax limit factor above the rate of
inflation and adopt a limit factor of 101 percent for the 2026 tax year.
Proposed Tax Increase for 2025: (Pursuant to Chapter 84.55.120 RCW)
The Board of County Commissioners has proposed increases of up to one percent(1%) in the
County General Fund Tax Levy,the County Road District Tax Levy and the County Conservation
Futures Tax Levy plus increases for all levies resulting from new construction, improvement to
property, any increase in the assessed value of state-assessed property, and any refunds from the
previous year.
Proposed Diversion of Road Levy for Traffic Law Enforcement for 2026:
The Board of County Commissioners is also considering a Resolution to continue a past practice of
diverting $470,000 of the Road Levy for Traffic Law Enforcement within the General Fund.
The 2025-2026 Ad Valorem Tax Levies Draft Resolutions are available for viewing on the County
website by clicking on: www.co.jefferson.wa.us—Services—Laserfiche Web Portal—(Username
and Password is: public) - Board of Commissioners—BOCC Agenda Packet—2025 Weekly Agenda
Items— 11 November 2025— 111725 —HEARING Ad Valorem Tax Levies for 2026
You are welcome to participate in this hearing. You will need to join the meeting by 10:15 a.m.
using the following methods: VIRTUALLY: Via the following Zoom, link:
https://zoom.us/j/93777841705, PHONE: Dial 1-253-215-8782 and enter access code: 937-7784-
1705#and press *9 to "raise your hand"to be called upon. Access for the hearing impaired can be
accommodated using Washington Relay Service at 1-800-833-6384,or IN-PERSON
In addition, written testimony is also invited beginning on November 3, 2025 and ending on
November 17, 2025 at the end of the Public Hearing, unless extended by the Board of County
Commissioners. Written public testimony may be submitted by Email to:
jeffbocc(a),co.jefferson.wa.us You may view testimony received by clicking here:
www.co.jefferson.wa.us—Services—Laserfiche Web Portal—(Username and Password is: public) -
Board of County Commissioners—BOCC Agenda Packets—2024 Weekly Agenda Items— 11
November 2025 — 1111725 —Hearing re Ad Valorem Tax Levies for 2026
You can also Mail your testimony to: Jefferson County Commissioners' Office; P.O. Box 1220, Port
Townsend, WA 98368. Written testimony must be received by the Board of County Commissioners
by the end of the hearing testimony period.
Signed this 3rd day of November, 2025.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
/S/Heidi Eisenhour, Chair
CO
Ow SON �o s, Board of County Commissioners
4w U 1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
O Heather Dudley-Nollette,District 1 Heidi Eisenhour,District 2 Greg y- Brotherton,District 3
November 17, 2025
Jeff Chapman, Assessor
P.O. Box 1220
Port Townsend, WA 98368
Subject: 2026 Real and Personal Property Levy Amounts
The following are the levy amounts(Real and Personal Property) for the 2026 tax year. Levies
have been set in accordance with law.
Levy Refunds
Sincerely,
I. Total County General Fund Levy $9,405,000 $15,256.83
(2025 actual amount @ 101%plus new construction&refunds)
A. Veterans Relief
(2024 actual amount @ 101%plus new construction) (54,400)
B. Mental Health
(2025 actual amount @ 101 %plus new construction) (53,700)
C. Developmental Disabilities
(2025 actual amount @ 101%plus new construction) (53,700)
D. Current Expense(Remainder) $9,243,200
II. Total Road Levy $5,253,000 $8,636.00
(2025 actual amount @ 101%plus new construction&refunds)
A. Diversion to Current Expense(Set Amount) (470,000)
B. County Roads(Remainder) SA,113,000
III. Conservation Futures $287,000 $457.70
(2025 actual amount @ 101%plus new construction&refunds)
Heather Dudley-Nollette, Dist. 1 Heidi Eisenhour, Dist.2 -Chair Greg Brotherton,Dist.3
Phone(360) 385-9100 jeffbocc@co.jefferson.wa.us
COUNTY- ESTIMATE FOR "2026"BUDGET
COUNTY (CE, VT, MH, DD) "2025" ACTUAL AMOUNT $ 9,256,678.51
*INCREASE OF 1% ($92,566.79) X 1.01
RESOLUTION AMOUNT $ 9,349,245.30
"2025" HIGHEST LAWFUL LEVY AMOUNT $ 9,220,224.16
X 1.01
WILL BE HEW TO THE HIGHEST LAWFUL INCREASE OF 1% $ 9,312,426.40
NEW CONST& UTIL(EST) + $ 66,509.37 (as of 10/02/25)
REFUNDS + $ 15,256.83 *Amount for Levy Certification
$ 9,394,192.60
BUDGET ON THE HIGH SIDE= $ 9,405,000
(BREAKDOWN)
VETERAN'S"2025"ACTUAL AMOUNT $ 53,029.54
*INCREASE OF 1% ($530.30) X 1.01
$ 53,559.84
NEW CONST& UTIL(EST) + $ 381.02 (as of 10/02/25)
$ 53,940.86
(1% INC) BUDGET = $ 54,400 *Amount for Levy Certification
MENTAL HEALTH "2025" ACTUAL AMOUNT $ 52,370.43
*INCREASE OF 1% ($523.70) X 1.01
$ 52,894.13
NEW CONST& UTIL(EST) + $ 376.28 (as of 10/02/25)
$ 53,270.41
(1%INC) BUDGET = $ 53,700 *Amount for Levy Certification
DEVELOPMENTAL DISABLITIES"2025"ACTUAL AMOUNT $ 52,370.43
*INCREASE OF 1% ($523.70) X 1.01
$ 52,894.13
NEW CONST& UTIL(EST) + $ 376.28 (as of 10/02/25)
$ 53,270.41
(1% INC) BUDGET = $ 53,700 *Amount for Levy Certification
CURRENT EXPENSE (REMAINDER) $ 9,243,200 *Amount for Levy Certification
ROADS & DIVERSION "2025" ACTUAL AMOUNT $ 5,156,577.00
*INCREASE OF 1% ($51,565.77) X 1.01
RESOLUTION AMOUNT $ 5,208,142.77
"2025" HIGHEST LAWFUL LEVY AMOUNT $ 5,140,434.12
X 1.01
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ 5,191,838.46
NEW CONST&UTIL(EST) + $ 43,071.88 (as of 10/02/25)
REFUNDS + $ 8,636.00 *Amount for Levy Certification
$ 5,243,546.34
BUDGET ON THE HIGH SIDE = $ 5,253,000
DIVERSION RESOLUTION AMOUNT $ 470,000 *Amount for Levy Certification
REMAINDER $ 4,783,000 *Amount for Levy Certification
CONSERVATION FUTURES "2025" ACTUAL AMOUNT $ 277,571.17
**INCREASE OF 1% ($2,775.71) X 1.01
RESOLUTION AMOUNT $ 280,346.88
"2025" HIGHEST LAWFUL LEVY AMOUNT $ 276,477.97
X 1.01
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ 279,242.75
NEW CONST& UTIL(EST) + $ 1,994.35 (as of 10/02/25)
REFUNDS + $ 457.70 *Amount for Levy Certification
$ 281,694.80
BUDGET ON THE HIGH SIDE_ $ 287,000
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
in the Jefferson County General } RESOLUTION NO.
Fund Levy for 2026 Taxes }
WHEREAS, the Board of County Commissioners have properly given notice of the
public hearings held regarding setting ad valorem tax levies on November 17, 2025 to consider
the County's Budget for the 2026 calendar year, and pursuant to RCW 84.55.120; and
WHEREAS, the Board of County Commissioners, after hearing, and after duly
considering all relevant evidence and testimony presented, has determined that the County
General Fund requires an increase in property tax revenue from the previous year, in addition to
the increase resulting from the addition of new construction and improvements to property,
refunds, net cancellations/supplementals and any increase in the value of state-assessed property,
in order to discharge the expected expenses and obligations of the County General Fund and in
its best interest; and
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBY RESOLVES AS FOLLOWS: that an
increase in the regular property tax levy, in addition to any amount resulting from the addition of
new construction and improvements to property, refunds, net cancellations/supplementals and
any increase in the value of state-assessed property, is hereby authorized for the 2026 County
General Fund levy in the amount of$9,349,245.30,which is an increase of 1% ($92,566.79)
from the previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas" clauses as Findings of Fact.
Section 2: Purpose. The purpose of this resolution is to approve an increase in the regular property
tax levy, in addition to any amount resulting from the addition of new construction and
improvements to property, refunds, cancellations/supplementals and any increase in the value of
state-assessed property
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 17th day of November, 2025.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Heidi Eisenhour, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heather Dudley-Nollette, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of Diversion of Road Levy }
for Traffic Law Enforcement for the } RESOLUTION NO.
2026 General Fund Budget }
WHEREAS, RCW 36.33.220 authorizes the Board of County Commissioner to divert
any portion of the County Road property taxes to provide traffic law enforcement services in the
unincorporated areas of the County; and,
WHEREAS, the Board of County Commissioners intends to utilize the County Road
Fund monies for the traffic law enforcement services in the unincorporated areas of the County;
and,
WHEREAS, Jefferson County has established a revenue account with revenue code
311.20 for the purpose of identifying the County Road fund monies used for traffic enforcement
in the unincorporated areas of the County.
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBY RESOLVES AS FOLLOWS: that the
Road Tax Levy collected in 2026 be divided with$470,000 deposited in the Current Expense
Fund and identified as revenue code 311.20, and the remainder deposited in the County Road
Fund.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact.
Section 2:Purpose. The purpose of this resolution is to approve an increase in the regular property
tax levy, in addition to any amount resulting from the addition of new construction and
improvements to property, refunds, cancellations/supplementals and any increase in the value of
state-assessed property
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 17th day of November, 2025.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Heidi Eisenhour, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heather Dudley-Nollette, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
For the Jefferson County Road } RESOLUTION NO.
Levy for 2026 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 17, 2025,pursuant to
RCW 84.55.120 to consider the County Road budget for the 2026 calendar year; and,
WHEREAS, the Board of County Commissioners, after hearing, and after duly
considering all relevant evidence and testimony presented, has determined that the County Road
Fund requires an increase in property tax revenue from the previous year, in addition to the
increase resulting from the addition of new construction and improvements to property,refunds,
net cancellations/supplementals and any increase in the value of state-assessed property, in order
to discharge the expected expenses and obligations of the County Road Fund and in its best
interest.
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: that an
increase in the regular property tax levy, in addition to any amount resulting from the addition of
new construction and improvements to property, refunds, net cancellations/supplementals and
any increase in the value of state-assessed property, is hereby authorized for the 2026 County
Road levy in the amount of$5,208,142.77, which is an increase of 1% ($51,565.77) from the
previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact.
Section 2:Purpose. The purpose of this resolution is to approve an increase in the regular property
tax levy, in addition to any amount resulting from the addition of new construction and
improvements to property, refunds, cancellations/supplementals and any increase in the value of
state-assessed property
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 17th day of November, 2025.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Heidi Eisenhour, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heather Dudley-Nollette, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase for }
the Jefferson County Conservation } RESOLUTION NO.
Futures Tax Levy for 2026 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 17, 2025,pursuant to RCW 84.55.120
to consider the County Conservation Futures budget for the 2026 calendar year; and,
WHEREAS,the Board of County Commissioners, after hearing, and after duly considering
all relevant evidence and testimony presented,has determined that the County Conservation Futures
Fund requires an increase in property tax revenue from the previous year, in addition to the increase
resulting from the addition of new construction and improvements to property, refunds, net
cancellations/supplementals and any increase in the value of state-assessed property, in order to
discharge the expected expenses and obligations of the Conservation Futures Fund and in its best
interest.
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: that an
increase in the regular property tax levy, in addition to any amount resulting from the addition of
new construction and improvements to property, refunds, cancellations/supplementals and any
increase in the value of state-assessed property, is hereby authorized for the 2026 County
Conservation Futures Fund levy in the amount of$280,346.88, which is an increase of 1%
($2,775.71) from the previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners hereby
adopts the above "Whereas"clauses as Findings of Fact.
Section 2: Purpose. The purpose of this resolution is to approve an increase in the regular property tax
levy, in addition to any amount resulting from the addition of new construction and improvements to
property,refunds,cancellations/supplementals and any increase in the value of state-assessed property
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 17`1' day of November, 2025.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Heidi Eisenhour, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heather Dudley-Nollette, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney