The URL can be used to link to this page

Home My WebLink About112315_ra02Regular Agenda Item Commissioners Office JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners Philip Morley, County Administrator FROM: Leslie Locke, Executive Assistant DATE: November 23, 2015 SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2016 STATEMENT OF ISSUE: Public Hearing re: Setting of Ad Valorem Tax Levies for 2016 ANALYSIS: State law (RCW 84.55.120) requires that the Commissioners hold a public hearing on the 2016 Ad Valorem Tax Levies for levy in 2015 and collection in 2016. FISCAL IMPACT: See attached documents. Take public testimony on Setting of Ad Valorem Tax Levies for 2016. Possible action to approve: Resolution re: Increase for the JC Conservation Futures Tax Levy for 2016 Taxes Resolution re: Increase in the JC General Fund Levy for 2016 Taxes Resolution re: Increase for the JC Road Levy for 2016 Taxes Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2016 General Fund Budget Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the JC Conservation Futures Fund Property Tax Levy Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the JC General Fund Property Tax Levy Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the JC Road Fund Property Tax Levy Letter to Assessor re: Setting 2016 Real and Personal Property Levy Amounts REVIEWED BY: Philip Morley, County Administrator Date STATE OF WASHINGTON County of Jefferson In the Matter of an Increase } in the Jefferson County General } RESOLUTION NO. Fund Levy for 2016 Taxes } WHEREAS, the Board of County Commissioners have properly given notice of the public hearings held regarding setting ad valorem tax levies on November 23, 2015 to consider the County's Budget for the 2016 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, BE IT RESOLVED, by the Board of Commissioners of Jefferson County 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 2016 County General Fund levy in the amount of $7,586,681.84, which is an increase of $75,115.66, one percent (1%) from the previous year. APPROVED AND ADOPTED this 23`d day of November, 2015. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: David Sullivan, Chair Phil Johnson, Member ATTEST: Kathleen Kler, Member Carolyn Avery, Deputy Clerk of the Board STATE OF WASHINGTON County of Jefferson In the Matter of an Increase } For the Jefferson County Road } RESOLUTION NO. Levy for 2016 Taxes } WHEREAS, the Board of County Commissioners has properly given notice of the public hearing regarding setting ad valorem tax levies on November 23, 2015, pursuant to RCW 84.55.120 to consider the County Road budget for the 2016 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, BE IT RESOLVED, by the Board of Commissioners of Jefferson County 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 2016 County Road levy in the amount of $4,241,327.20, which is an increase of $41,993.34, one percent (1%) from the previous year. APPROVED AND ADOPTED this 23' day of November, 2015. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair Phil Johnson, Member Kathleen Kler, Member STATE OF WASHINGTON County of Jefferson In the Matter of an Increase for the Jefferson County Conservation } RESOLUTION NO. Futures Tax Levy for 2016 Taxes } WHEREAS, the Board of County Commissioners has properly given notice of the public hearing regarding setting ad valorem tax levies on November 23, 2015, pursuant to RCW 84.55.120 to consider the County Conservation Futures budget for the 2016 calendar year; and, WHEREAS, the Board of County Commissioners, after hearing, and atter 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, BE IT RESOLVED, by the Board of Commissioners of Jefferson County 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 2016 County Conservation Futures Fund levy in the amount of $222,026.70, which is an increase of $2,198.28, one percent (1 %) from the previous year. APPROVED AND ADOPTED this 23`d day of November, 2015. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan. Chair Phil Johnson, Member Kathleen Kier, Member STATE OF WASHINGTON County of Jefferson In the Matter of Diversion of Road Levy } for Traffic Law Enforcement for the } RESOLUTION NO. 2016 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, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the Road Tax Levy collected in 2016 be divided with $720,000 deposited in the Current Expense Fund and identified as revenue code 311.20, and the remainder deposited in the County Road Fund. APPROVED AND ADOPTED this 23' day of November, 2015. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair Phil Johnson, Member Kathleen Kler, Member STATE OF WASHINGTON County of Jefferson Finding A Substantial Need And Adopting } RESOLUTION NO. -15 The Limit Factor For The Jefferson County } General Fund Property Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2016 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to continued increased costs for all County Departments and regulation requirements in the areas of Law and Justice, Health, Public Safety and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the General Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the General Fund levy for the tax year 2016 shall be 101 percent. APPROVED AND ADOPTED this SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board day of November, 20 t 5. JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan. Chair Phil Johnson, Member Kathleen Kler, Member STATE OF WASHINGTON County of Jefferson Finding A Substantial Need And Adopting } RESOLUTION NO. -15 The Limit Factor For The Jefferson County } Road Fund Property Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2016 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to service demand costs for County Roads and regulation requirements for public safety, and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the County Road Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the County Road Fund levy for the tax year 2016 shall be 101 percent. APPROVED AND ADOPTED this SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board day of November, 2015. JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair Phil Johnson, Member Kathleen Kler, Member STATE OF WASHINGTON County of Jefferson Finding A Substantial Need And Adopting } RESOLUTION NO. -15 The Limit Factor For The Jefferson County } Conservation Futures Fund Property } Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2016 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to service demands in the area of acquiring, creating or preserving open space land, farm and agricultural land, and timber land, and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the Conservation Futures Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the Conservation Futures Fund levy for the tax year 2016 shall be 101 percent. APPROVED AND ADOPTED this day of November, 2015. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair Phil Johnson, Member Kathleen Kier, Member 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 Phil Johnson, District 1 David W. Sullivan, District 2 Kathleen Kler, District 3 November 23, 2015 Jeff Chapman, Assessor PO Box 1220 Port Townsend, WA 98368 Subject: 2016 Real and Personal Property Levy Amounts The following are the levy amounts (Real and Personal Property) for the 2016 tax year. Levies have been set in accordance with law. I. Total County General Fund Levy $7,648,483 (2015 actual amount L 101% plus new construction & refunds) A. Veterans Relief (2015 actual amount ( 101% plus new construction) (44,400) B. Mental Health (2015 actual amount (4 101 %plus new construction) (43,900) C. Developmental Disabilities (2015 actual amount @ 101 %plus new construction) (43,900) D. Current Expense (Remainder) S7-516,283 II. Total Road Levy (2015 actual amount g� 101% plus new construction & refunds) A. Diversion to Current Expense (Set Amount) B. County Roads (Remainder) III. Conservation Futures (2015 actual amount n 101%plus new construction & refunds) Sincerely, David Sullivan, Chairman Phil Johnson, Member $4,284,525 S3,564,525 $225 948 Kathleen Kler, Member Phone (360) 385-9100 Fax (360) 385-9382 jeffbocoaco.jefferson.wa.us 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 Phil Johnson, District 1 David W- Sullivan, DIstrict 2 John Austin, District 3 November 17, 2014 Jeff Chapman, Assessor PO Box 1220 Port Townsend, WA 98368 Subject: 2015 Real and Personal Property Levy Amounts The following are the levy amounts (Real and Personal Property) for the 2015 tax year set in accordance with law. Levies have been I. Total County General Fund Levy S-3iT88v (2014 actual amount Q 101% plus new construction & refunds) A. Veterans Relief (2014 actual amount @ 101%plus new construction) 49r440+ B. Mental Health (2014 actual amount @ 101 %plus new construction) (,434W0 - C, Developmental Disabilities (2014 actual mountq, 101 %plus new construction) - f43i99j D. Current Expense (Remainder) ` H. Total Road Levy 0 (2014 actual mount Ca, Iola/o plus new construction& refunds) A. Diversion to Current Expense (Set Amount) (720.000) B. County Roads (Remainder) III. Conservation Futures'`60- (2014 actual amount @ 101% plus new construction & refunds) Sincerely, `11 !a g- 'i'$3 Lt+3 + O q -J, C1 DO -t,Stb,Z4s3- ' 52.S John Austin, Chairman Phil Johnson, Member David Sullivan, Member Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc;dco.jefferson.wa.us 2.z.5Ill 49 COUNTY- ESTIMATE FOR "2016" BUDGET COUNTY "2015" ACTUAL AMOUNT *INCREASE OF 1% ($75,115.66) RESOLUTION AMOUNT NEW CONST & UTIL (EST) + ESTIMATE ON THE HIGH SIDE BUDGET = VETERAN'S "2015" ACTUAL AMOUNT *INCREASE OF 1% ($431.51) NEW CONST & UTIL (EST) + $ 7,511,566.18 X 1.01 $ 7,586,681.84 $ 40,000 $ 7,640,000.00 *Amount for Levy Certification $ 7,648,483 *Amount for Levy Certification $ 43,150.58 X 1.01 $ 43,S82.09 $ 300 $ 43,882.09 (1% INC) BUDGET = $ 44,400 MENTAL HEALTH "2015" ACTUAL AMOUNT $ 42,614.25 *INCREASE OF 1% ($426.14) X 1.01 $ 43,040.39 NEW CONST& UTIL (EST) + $ 300 $ 43,340.39 (1% INC) BUDGET = $ 43,900 DEVELOPMENTAL DISABLITIES "2015" ACTUAL AMOUNT $ 42,614.25 *INCREASE OF 1% ($426.14) X 1.01 $ 43,040.39 NEW CONST & UTIL (EST) + $ 300 $ 43,340.39 (1% INC) BUDGET = $ 43,900 CURRENT EXPENSE $ 7,516,283 ROADS & DIVERSION "2015" ACTUAL AMOUNT *INCREASE OF 1% ($41,993.34) RESOLUTION AMOUNT NEW CONST& UTIL(EST) + $ 4,199,333.86 X 1.01 $ 4,241,327.20 $ 25,000 ESTIMATE ON THE HIGH SIDE $ 4,278,500.00 ONFUIM-+-*Amount for Levy Certification BUDGET = $ 4,284,525 *Amount for Levy Certification DIVERSION RESOLUTION AMOUNT $ 720,000 REMAINDER $ 3,564,525 CONSERVATION FUTURES "2015" ACTUAL AMOUNT $ 219,828.42 **INCREASE OF 1% ($2,19818) X 1.01 RESOLUTION AMOUNT $ 222,026.70 NEW CONST & UTIL (EST) + $ 1,500 ESTIMATE ON THE HIGH SIDE $ 225,700.00 swum + $ ` *Amount for Levy Certification BUDGET = $ 225,948 *Amount for Levy Certification NOTES: *1% WILL REQUIRE 2ND RESOLUTION (SUBSTANTIAL NEED) **BANK CAPACITY ON CONSERVATION FUTURES (UP TO 3.37% WOULD BE AN INCREASE OF $7,408.22)