HomeMy WebLinkAbout76-1117-25RSTATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
in the Jefferson County General } RESOLUTION NO. 7 6 -1117 - 2 5 R
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, HEREB Y RESOL VES 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.
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ar n Gallaway, CMC
Cle of the Board
Approved as to form only:
JEFFERSON COUNTY
BO OF COMMISSIONERS
He i e ur, Chair
QGreBrerton, ember
ea udley-Nollette, Member
vi cry c�2 O/Q ram,,
Philip C. Wunsucker, Date locr
Chief Civil Deputy Prosecuting Attorney
APPROVED AND ADOPTED this 171h day of November, 2025.
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ar n Gallaway, CMC
Cie of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
He et ur, Chair
QGreBrerton, ember
aleaudley-Nollette, Member
Appr ed as to form only:
for
Philip C. Hunsuck r, Date November 18, 2025
Chief Civil Deputy Prosecuting Attorney
Regular Agenda Item
Commissioners Office
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
FROM:
DATE:
SUBJECT:
Board of County Commissioners
Adiel McKnight, Deputy Clerk of the Board
November 17, 2025
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:
Jos . Peters, County Administrator Date
COUNTY - ESTIMATE FOR "2026" BUDGET
COUNTY (CE, VT, MH, DD) "2025" ACTUAL AMOUNT S 9,256,678.51
*INCREASE OF 1% ($92,566.79) X 1.01
RESOLUTION AMOUNT $ 9,349,245.30
"2025" HIGHEST LAWFUL LEVY AMOUNT $
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $
NEW CONST & UTIL (EST) + S
REFUNDS + $
.# BOD6ET O THE HIGH SIDE _
(BREAKDOWN)
VETERAN'S "2025" ACTUAL AMOUNT
*INCREASE OF 1% ($530.30)
NEW CONST & UTIL (EST) +
(1% INC) BUDGET
MENTAL HEALTH "2025" ACTUAL AMOUNT
*INCREASE OF 1% ($523.70)
NEW CONST & UTIL (EST) +
(1% INC) BUDGET =
DEVELOPMENTAL DISABLITIES "2025" ACTUAL AMOUNT
*INCREASE OF 1% ($523.70)
NEW CONST & UTIL (EST) +
(1% INC) BUDGET =
CURRENT EXPENSE (REMAINDER)
$
9,405,000
$
53,029.54
X 1.01
$
53,559.84
$
381.02
(as of 10102125)
$
53,940.86
$
54,400
*Amount for Levy Certification
$
52,370.43
X 1.01
$
52,894.13
$
376.28
(as of 10102125)
$
53,270.41
$
53,700
*Amount for Levy Certification
$
52,370.43
X 1.01
$
52,894.13
$
376.28
(as of 10102125)
S
53,270.41
$
53,700
*Amount for Levy Certification
$
9,243,200
*Amount for Levy Certification
r
ROADS & DIVERSION "2025" ACTUAL AMOUNT
*INCREASE OF 1% ($51,565.77)
RESOLUTION AMOUNT
$ 5,156,577.00
X 1.01
$ 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 10102125)
REFUNDS + $ 8,636.00 *Amount for Levy Certification
$ 5,243,546.34
BUDGET ON THE HIGH Sloe $ ;, 5,253,000
DIVERSION RESOLUTION AMOUNT
$
520,000
*Amount for Levy Certification
REMAINDER
$
4,733,000
*Amount for Levy Certification
CONSERVATION FUTURES "2025" ACTUAL AMOUNT
**INCREASE OF 1% ($2,775.71)
RESOLUTION AMOUNT
$ 277,571.17
X 1.01
$ 280,346.88
"2025" HIGHEST LAWFUL LEVY AMOUNT $
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $
NEW CONST & UTIL (EST) + $
REFUNDS + S
276,477.97
X 1.01
279,242.75
1,994.35 (os of 10102125)
457.70 *Amount for Levy Certification
281,694.80