HomeMy WebLinkAboutADDITIONAL Business re Proposed Resolution re TBD taxSTATE OF WASHINGTON
County of Jefferson
In the Matter of the Jefferson County Transportation Benefit District Imposing Within the District Boundaries of the District for Unincorporated Jefferson County Upon All Taxable Retail
Sales and Uses In the Amount of Two-Tenths Of One Percent (0.2%), in Addition to the One-Tenth of One Percent (0.1%) Previously Imposed By Resolution No. 03-0113-25 TBD Without a Favorable
Vote of the Qualified Electors on January 13, 2025, for the Purpose of Financing All or a Portion of the Costs Associated with Transportation Improvements in the District for a Period
of Ten (10) Years.
RESOLUTION NO. ____________________
WHEREAS, Jefferson County Board of Commissioners (BoCC) approved Ordinance No. 10-1216-24 on December 16, 2024, establishing the Jefferson County Transportation Benefit District (JCTBD)
for unincorporated Jefferson County (the district) pursuant to chapter 36.73 RCW and creating chapter 3.90 Jefferson County Code (JCC); and
WHEREAS, the governing board of the JCTBD approved Resolution No. 02-0106-25 TBD on January 6, 2025, adopting a material change policy pursuant to RCW 36.73.160(1); and
WHEREAS, the governing board of the JCTBD approved Resolution No. 03-0113-25 TBD on January 13, 2025, imposing a sales and use tax of one-tenth of one percent (0.1%) within the boundaries
of the JCTBD for unincorporated Jefferson County for the purpose of financing the costs associated with transportation improvements in the district as authorized by RCW 36.73.065 and
RCW 82.14.0455 without a favorable vote of the qualified electors; and
WHEREAS, BoCC approved Ordinance No. 01-0210-25 on February 10, 2025, approving the assumption of the rights, powers, functions, and obligations of the JCTBD as authorized by RCW 36.74.010;
and
WHEREAS, the county does not currently have sufficient funds with which to pay for road maintenance and repair; and
WHEREAS, the district is authorized pursuant to RCW 36.73.040(3)(a) to impose a sales and use tax in accordance with RCW 82.14.0455 in an amount not exceeding three-tenths of one percent
(0.3%) for a period of ten years upon a favorable vote of the qualified electors within the district for the purpose of financing certain transportation improvements; and
WHEREAS, since the district already has imposed a councilmanic one-tenth of one-percent (0.1%) for a period of ten years as authorized by RCW 36.73.065(4)(a)(v) Resolution No.
03-0113-25 TBD, the district may impose an additional two-tenths of one percent (0.2%) by a vote of the qualified electors; and
WHEREAS, BoCC has identified a sales and use tax imposed in accordance with RCW 82.14.0455 as a funding source available to the district, as well as any other lawful funding sources
available to the district pursuant to RCW 36.73.040; and
WHEREAS, the BoCC approved Resolution No. 51-0804-25R, which put the proposition to the voters, whether revenues from additional two-tenths of one percent (0.2%) sales and use tax will
be used to fund transportation improvements in the district for a period of ten (10) years; and
WHEREAS, in the November 4, 2025 election a favorable vote of the qualified electors approved the proposition presented in the Resolution No. 51-0804-25R; and
WHEREAS, the BoCC now intends by this resolution to impose the additional two-tenths of one percent (0.2%) sales and use tax (for a total of three-tenths of one percent (0.3%) to be
used to fund transportation improvements in the district, including pavement preservation treatments such as chip sealing and paving, bridge maintenance and repairs, and drainage repairs,
safety-related items such as guardrails, pavement markings, signage, and used to provide matching funds for transportation projects and to help fund emergency repairs for a period of
ten (10) years; and,
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON, HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. BoCC hereby adopts the above “Whereas” clauses as Findings of Fact.
Section 2. Purpose. The BoCC intends by this resolution to impose the additional two-tenths of one percent (0.2%) sales and use tax for a period of ten (10) years as approved in the
November 4, 2025 election by vote of the qualified electors to be used to fund transportation improvements in the district, including pavement preservation treatments such as chip sealing
and paving, bridge maintenance and repairs, and drainage repairs, safety-related items such as guardrails, pavement markings, signage, and used to provide matching funds for transportation
projects and to help fund emergency repairs.
Section 3. Imposition of Additional Two-Tenths of One Percent (0.2%) Sales and Use Tax. Additional two-tenths of one percent (0.2%) sales and use tax to is hereby imposed for a period
of ten (10) years as approved in the November 4, 2025 election by vote of the qualified electors to be used to fund transportation improvements in the district, including pavement preservation
treatments such as chip sealing and paving, bridge maintenance and repairs, and drainage repairs, safety-related items such as guardrails, pavement markings, signage, and used to provide
matching funds for transportation projects and to help fund emergency repairs. This additional tax is in addition to the one-tenth of one percent (0.1%) previously imposed by Resolution
No. 03-0113-25 TBD without a favorable vote of the qualified electors on January 13, 2025, for a total of three percent (0.3%).
Section 4. Severability. If any section, subsection, sentence, clause, or phrase of this resolution or its application to any person or circumstance is held invalid, the remainder of
this resolution or its application to other persons or circumstances shall be fully valid and shall not be affected.
Section 5. SEPA Categorical Exemption. This resolution is categorically exempt from the State Environmental Policy Act under WAC 197-11-800(19).
Section 6. Effective Date. This resolution shall take effect and be in full force immediately upon approval and adoption by the Jefferson County Board of Commissioners.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
APPROVED AND ADOPTED this _________ day of January 2026.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
ON BEHALF OF THE JEFFERSON COUNTY TRANSPORTATION BENEFITS DISCTRICT
SEAL:
______________________________
Greg Brotherton, Chair
______________________________
Heidi Eisenhour, Member
______________________________
Heather Dudley-Nollette, Member
ATTEST: APPROVED AS TO FORM:
______________________________ ______________________________
Carolyn Gallaway, Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney