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HomeMy WebLinkAboutHEARING re Ad Valorem Tax Levies 2026 Regular Agenda Item Commissioners Office JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners FROM: Adiel McKnight,Deputy Clerk of the Board DATE: November 17,2025 SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2026 STATEMENT OF ISSUE: The Board of County Commissioners will conduct a public hearing on Resolutions Setting Ad Valorem Tax Levies for 2026 and for the Diversion of Road Levy for Traffic Law Enforcement for the 2026 General Fund. 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. Consistent with RCW 84.55.010, the County has proposed setting a 1% increase in each of the regular property tax levies for the General Fund, Road Fund, and Conservation Futures Fund, which is in addition to any amount resulting from new construction and improvements to property. State law(RCW 36.33.220)also authorizes the Board of County Commissioner to divert a portion of the County Road property taxes to the General Fund to provide traffic law enforcement services in the unincorporated areas of the County. The County is proposing to divert$470,000 to the General Fund for this purpose in 2026, which is significantly less than the County's actual cost for traffic law enforcement. FISCAL IMPACT: See attached documents. RECOMMENDATION: Take public testimony on Setting of Ad Valorem Tax Levies and Diversion of Road Levy for Traffic Law Enforcement for 2026, and deliberate on the hearing record and the items before the Board. Staff recommends approving the following: Resolution re: Increase in the Jefferson County General Fund Levy for 2026 Taxes Resolution re: Increase for the Jefferson County Road Levy for 2026 Taxes Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2026 General Fund Budget Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2026 Taxes Letter to Assessor re: Setting 2026 Real and Personal Property Levy and Refund Amounts REVIEWED BY: - r ((/(1#/gr-- Jos P. Peters, County Administrator Date 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 HELD 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 (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 DIVERSION RESOLUTION AMOUNT $ 520,000 *Amount for Levy Certification REMAINDER $ 4,733,000 *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 p� CoNss1 Board of County Commissioners 4w� ooO� 1820 Jefferson Street a©a r - 76 PO Box 1220 Port Townsend, WA 98368 & 18 ,t0 Heather Dudley-Nollette,District 1 Heidi Eisenhour,District 2 Greg Brotherton,District 3 IIING 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) $4,783,000 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 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 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 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 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 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