HomeMy WebLinkAboutDISCUSSION re Ballot measure for Levy Lid Lift for Parks & Rec
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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
FROM: Josh D. Peters, County Administrator
DATE: April 27, 2026
SUBJECT: DISCUSSION and POTENTIAL ACTION re: proposed Resolution to add Measure to
August Primary Ballot for County Parks & Rec Levy Lid Lift 2027-2032
STATEMENT OF ISSUE:
During a special Board meeting on April 10, 2026, the Board approved a motion to direct staff to prepare a
Board Resolution to place on the August 2026 primary ballot a levy lid lift to generate property tax revenue
for county Parks & Recreation facilities and programs. A simple majority would be needed for voter
approval of a levy lid life measure.
During the Board meeting on April 20, the Board directed staff to prepare a Resolution for consideration on
April 27. The proposed Resolution would enable a “County Parks & Rec Levy” to be included as a measure
on the August ballot. The Auditor’s Office deadline for submitting that Resolution is May 1, making April
27 the last regular Board meeting available to approve a proposed Resolution in time for the August ballot.
The proposed Resolution is attached to this Agenda Request. Supporting materials include the ballot title
and explanatory statement written by the Prosecuting Attorney’s Office (PAO) and a request for “Pro” and
“Con” committee members. These materials are in the Appendix to this agenda request.
Should the Board approve the proposed Resolution, the signed Resolution and supporting materials outlined
above would be submitted to the Auditor’s Office by May 1, 2026, along with forms required by the
Auditor, such as a Resolution Cover Sheet and Committee Members. Those forms will be completed by the
County Administrator following Board consideration of the proposed Resolution.
Pro and Con Committee Members would be responsible for providing statements and rebuttals to the
Auditor’s Office, pursuant to Auditor’s Office timelines, for publication with the voter’s guide prior to
election day, August 4, 2026.
ANALYSIS:
Direction from the Board on April 20 included the following parameters for the proposed ballot measure:
• Revenue would support County Parks & Rec facilities and programs, including county-owned parks,
Memorial Field, community centers, the Fairgrounds, and 4-H Youth Development. Revenue
collected through this levy lid lift could not be used for purposes other than County Parks & Rec
facilities and programs, as defined in the proposed Resolution.
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• The property tax levy lid lift is for 20 cents per $1,000 of assessed value, which is equivalent to $100
per year for property assessed at $500,000.
• The levy lid lift would expire after six years (i.e., be in effect 2027-2032).
• The levy lid lift would not include adjustment for inflation, which is an option in state law (RCW
84.55.005).
• The levy lid lift would not include adjustment for population, which is an option in state law.
• Qualifying seniors would be exempt from paying the property tax resulting from this proposed levy
lid lift.
• The “Whereas” clauses of the Resolution would reference the possibility of the formation of a
Metropolitan Park District (MPD) in Port Townsend; state that the county may enter into agreements
with a future MPD for managing Parks & Rec facilities and programs, including how tax revenues
could be shared or redistributed for the purpose of managing Parks & Rec facilities and programs;
and state that the county could choose to forgo collection of a portion of levy capacity authorized by
this levy lid lift if revenue generated through and managed by an MPD would support the same Parks
& Rec facilities and programs, but that an MPD could choose to supplement and enhance existing
Parks & Rec facilities and programs with additional revenues.
Proposed Ballot Measure Title
Note that the footnotes are provided in these materials for informational purposes and will be removed
prior to finalization of the documents.
Statutory word limits apply to any ballot title to be put on the ballot approving a resolution. The
language for the ballot title in the resolution complies with these word limits. It says:
August 6, 2026 Primary Election
Jefferson County Proposition No. 1
County Parks & Rec Levy
The Jefferson County Board of Commissioners adopted Resolution No. ______
concerning a property tax supporting county-wide parks, recreation and community
centers.1 If approved, this proposition provides for dedicated funding for all county-
owned park facilities, recreation programs, and community center facilities and
programs in Brinnon, Quilcene, the Tri-Area, Gardiner, and Port Townsend by
authorizing an additional six-year property tax beginning in 2027 at $0.20 per
$1,000 of assessed valuation, which uses the 2027 levy amount to compute annual
increases in 2028-2032, and exempts qualifying seniors, veterans, and disabled
1 This portion is called the “statement of subject matter” and is limited to 10 words. RCW 29A.72.050(1). (“The
statement of the subject of a measure must be sufficiently broad to reflect the subject of the measure, sufficiently
precise to give notice of the measure's subject matter, and not exceed ten words.”) The word count for the current
language is 10 words.
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persons under RCW 84.36.381.2
Should this proposition be:
□ Approved
□ Rejected
FISCAL IMPACT:
Property tax revenue generated from the proposed levy lid lift for 2027-2032 is projected to be ________.
RECOMMENDATION:
Approve the proposed Resolution (edited per Board discretion) and direct staff to submit the ballot measure
application materials to the Auditor’s Office by May 1, 2026 for inclusion on the August 2026 primary
ballot.
REVIEWED BY:
______________________________________ ________________
Josh D. Peters, County Administrator Date
2 This portion is called the “concise statement” and is limited to 75 words. RCW 29A.36.071(1). (“the concise
description must not exceed seventy-five words.”) The word count for the current language is 68 words.
4/23/2026
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APPENDIX
Proposed Explanatory Statement:
Explanatory Statement
Proposition 1 would authorize an additional regular property tax levy to support community
centers, parks, recreation, and trails. Levy proceeds would be dedicated to supporting all county-
owned park facilities (over 20 countywide, including campgrounds, day-use parks and
playgrounds, Memorial Field, and the Fairgrounds), recreations programs (including the
countywide basketball, soccer, and related programs; Port Townsend Rec Center activities; and
4-H Youth Development), and community centers (facilities and programs in Brinnon, Quilcene,
Tri-Area, Gardiner, and Port Townsend).
The levy would have a duration of six years beginning in 2027. The rate in the first year would
be twenty cents ($0.20) per one thousand dollars ($1,000) of the prior year’s assessed valuation.
For a property with an assessed valuation of $500,000, the maximum annual rate would be
approximately $100 for the first year. The levy includes an exemption for qualifying seniors,
veterans and others under RCW 84.36.381.
Requirements for Passage
Simple majority (RCW 84.55.050)
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Draft Committees For and Against Statement
Committees “For” and “Against” Appointment Form
Jefferson County Parks and Recreation Levy (August 4, 2026 Primary Election)
Jefferson County is submitting a ballot proposition for the August 4 Primary for dedicated funding
for all county-owned park facilities, recreation programs, and community center facilities and
programs in Brinnon, Quilcene, the Tri-Area, Gardiner, and Port Townsend by authorizing an
additional six-year property tax beginning in 2027 at $0.20 per $1,000 of assessed valuation, which
uses the 2027 levy amount to compute annual increases in 2028-2032, and exempts qualifying
seniors, veterans, and disabled persons under RCW 84.36.381.
We are asking for up to 3 individuals to be on the For and Against Committees. These names must
be submitted with the Resolution authorizing the measure to be on the ballot.
Please contact Josh Peters, Jefferson County Administrator, by Thursday, April 30, 2026 if you
are interested in being on the For or the Against Committee with the following contact information:
COMMITTEE: For or Against (please identify one)
NAME:
EMAIL:
PHONE:
Send to: Josh Peters
Email: jdpeters@co.jefferson.wa.us
Phone: 360-385-9100
PO Box 1220 / 1820 Jefferson St (Courthouse)
Port Townsend, WA 98368
Levy Lid Lift Analysis 6-Year 10-Year
Year 1 2 3 4 5 6 2027 - 2032 7 8 9 10 2027 - 2036
2027 2028 2029 2030 2031 2032 Total 2033 2034 2035 2036 Total
Community Centers 343,690$ 312,876$ 282,266$ 252,466$ 213,435$ 220,478$ 1,625,211$ 227,754$ 235,270$ 243,033$ 251,054$ 2,582,321$
Parks and Rec 1,457,154$ 1,588,193$ 1,659,211$ 1,626,997$ 1,682,613$ 1,724,124$ 9,738,290$ 1,782,597$ 1,844,102$ 1,923,211$ 1,985,625$ 17,273,825$
P & R District #1 Replacement 45,000$ 45,900$ 46,818$ 47,754$ 48,709$ 49,684$ 283,865$ 50,677$ 289,543$ 51,691$ 295,334$ 971,110$
Jefferson County Fairgrounds 100,000$ 103,300$ 106,709$ 110,230$ 113,868$ 117,626$ 651,733$ 121,507$ 673,240$ 125,517$ 695,457$ 2,267,453$
WSU 4H Program 120,000$ 123,960$ 128,051$ 132,276$ 136,641$ 141,151$ 782,079$ 145,809$ 807,888$ 150,620$ 834,548$ 2,720,944$
Total Projected Expenditures 2,065,844$ 2,174,229$ 2,223,054$ 2,169,724$ 2,195,266$ 2,253,061$ 13,081,178$ 2,328,344$ 3,850,042$ 2,494,072$ 4,062,017$ 25,815,653$
Levy Rate/$1000 AV without Sr. Discount 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036
0.18 1,814,087$ 1,850,369$ 1,887,376$ 1,925,124$ 1,963,626$ 2,002,899$ 11,443,482$ 2,042,957$ 2,083,816$ 2,125,492$ 2,168,002$ 19,863,749$
0.19 1,914,870$ 1,953,167$ 1,992,231$ 2,032,075$ 2,072,717$ 2,114,171$ 12,079,231$ 2,156,454$ 2,199,584$ 2,243,575$ 2,288,447$ 20,967,291$
0.20 2,044,411$ 2,085,299$ 2,127,005$ 2,169,545$ 2,212,936$ 2,257,195$ 12,896,392$ 2,302,339$ 2,348,386$ 2,395,353$ 2,443,260$ 22,385,730$
0.21 2,116,435$ 2,158,764$ 2,201,939$ 2,245,978$ 2,290,897$ 2,336,715$ 13,350,729$ 2,383,450$ 2,431,119$ 2,479,741$ 2,529,336$ 23,174,374$
Senior Discount with 2% Escalator 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036
0.18 30,000$ 30,600$ 31,212$ 31,836$ 32,473$ 33,122$ 33,785$ 34,461$ 35,150$ 35,853$ 328,492$
0.19 31,667$ 32,300$ 32,946$ 33,605$ 34,277$ 34,963$ 35,662$ 36,375$ 37,103$ 37,845$ 346,745$
0.20 33,333$ 34,000$ 34,680$ 35,373$ 36,081$ 36,802$ 37,538$ 38,289$ 39,055$ 39,836$ 364,987$
0.21 35,000$ 35,700$ 36,414$ 37,142$ 37,885$ 38,643$ 39,416$ 40,204$ 41,008$ 41,828$ 383,240$
Levy Rate/$1000 AV with Sr. Discount 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036
0.18 1,784,087$ 1,819,769$ 1,856,164$ 1,893,288$ 1,931,153$ 1,969,776$ 11,254,238$ 2,009,172$ 2,049,355$ 2,090,343$ 2,132,149$ 19,535,258$
0.19 1,883,203$ 1,920,867$ 1,959,284$ 1,998,470$ 2,038,439$ 2,079,208$ 11,879,471$ 2,120,792$ 2,163,208$ 2,206,472$ 2,250,602$ 20,620,546$
0.20 2,011,078$ 2,051,300$ 2,092,326$ 2,134,172$ 2,176,856$ 2,220,393$ 12,686,123$ 2,264,800$ 2,310,096$ 2,356,298$ 2,403,424$ 22,020,743$
0.21 2,081,435$ 2,123,064$ 2,165,525$ 2,208,836$ 2,253,012$ 2,298,073$ 13,129,944$ 2,344,034$ 2,390,915$ 2,438,733$ 2,487,508$ 22,791,134$
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STATE OF WASHINGTON
County of Jefferson
In the Matter of Adoption of a Resolution to
Approve a Levy Lift
RESOLUTION NO. ________________
WHEREAS, the Washington State Constitution generally vests taxing power in the state
legislature;1
WHEREAS, Washington counties have no inherent power to tax;2 and,
WHEREAS, the Washington constitution allows the legislature to delegate taxing
authority to municipal corporations, including Jefferson County;3 and,
WHEREAS, in 2002, Washington State law changed so that local governments only
could impose an increase of 101% (one percent over the previous year’s collection) on
property taxes per year unless otherwise authorized by voters; and,
WHEREAS, the average rate of annual inflation for the last 10 years was approximately
3.1 percent, and for the last five years, the rate was approximately 4.4 percent, many more times
than the annual one percent cap; and,
WHEREAS, counties in Washington State are authorized to levy up to $1.80 per
$1,000.00 of assessed valuation of taxable property and Jefferson County’s current levy rate
is $0.92 per $1,000 of assessed valuation; and,
WHEREAS, Jefferson County’s levy rate in 2016, ten years ago, was $1.64 per $1,000
of assessed valuation of taxable property and is $0.92 in 2026; and,
WHEREAS, Jefferson County has experienced for many years annual cost increases
affecting its operations that exceed the one percent cap; and,
WHEREAS, Jefferson County has continued to see incredible pressures on its budget.
Budgetary pressures are from the federal, state and local levels; and,
WHEREAS, Jefferson County’s budget is impacted by changes in federal granting
guidelines, changing funding allocations, tariffs that impact costs for products and services,
and pauses or cancellations of programmatic dollars to the state which historically have been
redistributed to local governments including Jefferson County; and,
WHEREAS, uncertainty continues related to stable funding. Washington State
continues to project a mismatch between available revenue and the programs it administers,
leading to decreased funding to Jefferson County and other counties for the programs which
they are mandated to provide such as providing for indigent defense in criminal cases; and,
1 Watson v. City of Seattle, 189 Wn.2d 149, 166, 401 P.3d 1, 9 (2017). Note: Footnotes are expected to be
eliminated in the final, approved version of this resolution.
2 Id.
3 Lakehaven Water & Sewer Dist. v. City of Fed. Way, 195 Wn.2d 742, 752, 466 P.3d 213, 218 (2020) (citing Id. and
Wash. Const. art. VII, § 9 (“[A]ll municipal corporations may be vested with authority to assess and collect taxes.”)
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WHEREAS, State budget challenges have impacted programs important for health and
safety, including in public health, where decreases in State funding were implemented when
developing the 2026 Jefferson County budget and are slated for even further reductions;
and,
WHEREAS, at the local level, Jefferson County has seen costs continue to rise in areas
including the cost of premiums for liability coverage from the Washington Counties Risk
Pool, which increased 20 percent in 2025 and 35 percent in 2026, due primarily to
extraordinary jury verdicts, which the Legislature has failed to address with tort reform
legislation; and,
WHEREAS, the County adopted a 2026 budget in December 2025 that included
expenditure reductions across the General Fund of approximately 12 percent between the
preliminary and adopted budget, which still resulted in projected deficit spending of
approximately $1.1 million; and,
WHEREAS, without additional revenue generated by a levy lift, the Board of County
Commissioners expects it will have little choice but to cut or eliminate funding for county-owned
park facilities (over 20 countywide, including campgrounds, day-use parks and playgrounds,
Memorial Field, and the Fairgrounds), recreation programs (including the countywide basketball,
soccer, and related programs; Port Townsend Rec Center activities; and 4-H Youth Development),
and community centers (facilities and programs in Brinnon, Quilcene, Tri-Area, Gardiner, and Port
Townsend) in the 2027 Jefferson County budget; and,
WHEREAS, the BoCC understands and there is the possibility of the formation of a
Metropolitan Park District (MPD) in Port Townsend and the county is interested in entering into
agreements with a future MPD for managing certain parks a recreational facilities and programs,
including how tax revenues could be shared or redistributed for the purpose of managing certain
parks & recreational facilities and programs; and,
WHEREAS, the county could choose to forgo collection of a portion of levy capacity
authorized by this levy lid lift if revenue generated through and managed by a future MPD
that are used to support any of the same parks and recreational facilities and programs, or that a
future MPD could choose to supplement and enhance existing parks & recreational facilities
and programs as the county by providing additional tax revenues; and,
WHEREAS, the best interests of the residents of Jefferson County require the
submission to the qualified voters of the county of a proposition to increase the County’s
regular property tax levy to provide funding dedicated to supporting all county-owned park
facilities, recreation programs, and community centers; and,
WHEREAS, the proposed levy, if approved, authorizes an additional six-year property tax
beginning in 2027 at $0.20 per $1,000 of assessed valuation, and exempts qualifying seniors,
veterans, and disabled persons under RCW 84.36.381; and,
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NOW, THEREFORE, THE BOARD OF COMMISSIONERS OF JEFFERSON
COUNTY, WASHINGTON, HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Board of Commissioners of Jefferson
County hereby adopts the above “Whereas” clauses as Findings of Fact.
Section 2. Purpose. The purpose of this resolution is provide funding for all county-owned park
facilities (including over 20 parks countywide, including campgrounds, day-use parks and
playgrounds, Memorial Field, and the Fairgrounds), recreation programs (including the
countywide basketball, soccer, and related programs; Port Townsend Rec Center activities; and 4-
H Youth Development), and community centers (facilities and programs in Brinnon, Quilcene,
Tri-Area, Gardiner, and Port Townsend)..
Section 3. Limitation on Use of Revenues. Revenue generated by this levy lift shall be used for
the purpose stated in Section 2.
Section 4. Request for Auditor to Call and Conduct a Special Election. The Jefferson County
Auditor, as ex officio supervisor of elections in Jefferson County, Washington, is hereby
requested to call and conduct a special election in August 2026 to be held within Jefferson
County and to submit to the qualified electors of the County the proposition set forth in this
resolution. The Jefferson County Auditor is authorized to make any corrections to the ballot
title necessary to comply with State law.
Section 5. Transmission of Proposition to the Auditor. The Clerk of the Board is directed to
transmit the following proposition to the Jefferson County Auditor, together with any required
cover sheet or other documentation, in substantially the following form, subject to any changes
to the ballot title as may be made by the Jefferson County Prosecuting Attorney:
August 6, 2026 Primary Election
Jefferson County Proposition No. 1
County Parks & Rec Levy
The Jefferson County Board of Commissioners adopted Resolution No. ______
concerning a property tax supporting county-wide parks, recreation and community
centers.4 If approved, this proposition provides for dedicated funding for all county-
owned park facilities, recreation programs, and community center facilities and
programs in Brinnon, Quilcene, the Tri-Area, Gardiner, and Port Townsend by
authorizing an additional six-year property tax beginning in 2027 at $0.20 per
$1,000 of assessed valuation, which uses the 2027 levy amount to compute annual
increases in 2028-2032, and exempts qualifying seniors, veterans, and disabled
4 This portion is called the “statement of subject matter” and is limited to 10 words. RCW 29A.72.050(1). (“The
statement of the subject of a measure must be sufficiently broad to reflect the subject of the measure, sufficiently
precise to give notice of the measure's subject matter, and not exceed ten words.”) The word count for the current
language is 10 words.
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persons under RCW 84.36.381.5
Should this proposition be:
□ Approved
□ Rejected
Section 6. Severability. If any section, subsection, sentence, clause, phrase or section 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 7. Corrections Authorized. The Jefferson County Prosecuting Attorney or their designee
or the Auditor or her designee are authorized to make necessary clerical corrections to this
Resolution including, but not limited to, the correction of scrivener's or clerical errors, references,
resolution numbering, section or subsection numbers and any references thereto and to make
corrections and revisions consistent with the requirements of the offices of the Jefferson County
Prosecuting Attorney or the Jefferson County Auditor that do not change the substantive meaning
of this resolution.
Section 8. Direction to Prepare an Explanatory Statement. The Prosecuting Attorney is directed to
prepare an Explanatory Statement based on this resolution for use in the Jefferson County Voters’
Pamphlet.
Section 9. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19). [This needs to be verified by looking at
WAC 197-11-800.]
Section 10. Effective Date. This Resolution shall take effect and be in full force immediately upon
passage by the Board of Commissioners of Jefferson County.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
5 This portion is called the “concise statement” and is limited to 75 words. RCW 29A.36.071(1). (“the concise
description must not exceed seventy-five words.”) The word count for the current language is 68 words.
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ADOPTED and APPROVED this _____ day of __________, 2026.
SEAL:
ATTEST:
______________________________
Carolyn Gallaway, CMC Date
JEFFERSON COUNTY BOARD OF
COUNTY COMMISSIONERS
______________________________
Greg Brotherton, Chair
______________________________
Heidi Eisenhour, Member
______________________________
Heather Dudley-Nollette, Member
APPROVED AS TO FORM:
______________________________
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney