HomeMy WebLinkAbout112017_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 20, 2017
SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2018
STATEMENT OF ISSUE:
Public Hearing re: Setting of Ad Valorem Tax Levies for 2018
ANALYSIS:
State law (RCW 84.55.120) requires that the Commissioners hold a public hearing on the 2018 Ad Valorem
Tax Levies for levy in 2017 and collection in 2018.
FISCAL IMPACT:
See attached documents.
RECOMMENDATION:
Take public testimony on Setting of Ad Valorem Tax Levies for 2018.
Possible action to approve:
Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2018 Taxes
Resolution re: Increase in the Jefferson County General Fund Levy for 2018 Taxes
Resolution re: Increase for the Jefferson County Road Levy for 2018 Taxes
Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2018 General Fund Budget
Letter to Assessor re: Setting 2018 Real and Personal Property Levy and Refund Amounts
REVIEWED BY:
�1 P ilip Morl County Admin at D/te
November 20, 2017
Jeff Chapman, Assessor
P.O. Box 1220
Port Townsend, WA 98368
Board of County Commissioners
1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
Kate Dean, District I David Sullivan, District 2 Kathleen Kler, District 3
Subject: 2018 Real and Personal Property Levy Amounts
The following are the levy amounts (Real and Personal Property) for the 2018 tax year. Levies have been
set in accordance with law. Levy Refunds
I. Total County General Fund Levy — Without Lid Lift $7,973,059 $23,059
(2017 actual amount @ 101% plus new construction & refunds)
A. Veterans Relief
(2017 actual amount @ 101 % plus new construction) (46,200)
B. Mental Health
(2017 actual amount @ 101 % plus new construction) (45,600)
C. Developmental Disabilities
(2017 actual amount @ 101 % plus new construction) (45,600)
D. Current Expense (Remainder) $73835.659
II. Total Road Levy $4,448,867 $9,867
(2017 actual amount @ 101% plus new construction & refunds)
A. Diversion to Current Expense (Set Amount) (720,000)
B. County Roads (Remainder) $ L728.867
III. Conservation Futures $240,780 $680
(2017 actual amount @ 101 % plus new construction & refunds)
Sincerely,
Kathleen Kler, Chair
David Sullivan, Member Kate Dean, Member
Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc@co jefferson.wa.us
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase for
the Jefferson County Conservation } RESOLUTION NO.
Futures Tax Levy for 2018 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 20, 2017, pursuant to RCW 84.55.120
to consider the County Conservation Futures budget for the 2018 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, 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 2018 County
Conservation Futures Fund levy in the amount of $235,603.38, which is an increase of $2,332.71,
from the previous year, one percent (1 %).
APPROVED AND ADOPTED this 20`h day of November, 2017.
SEAL:
ATTEST:
Carolyn Gallaway,
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Kathleen Kler, Chair
David Sullivan, Member
Kate Dean, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
For the Jefferson County Road } RESOLUTION NO.
Levy for 2018 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 20, 2017, pursuant to RCW
84.55.120 to consider the County Road budget for the 2018 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 2018 County Road levy in the amount of $4,392,918.08, which is an increase
of $43,494.24, one percent (1%) from the previous year.
APPROVED AND ADOPTED this 20"' day of November, 2017.
SEAL:
ATTEST:
Carolyn Gallaway,
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Kathleen Kler, Chair
David Sullivan, Member
Kate Dean, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of Diversion of Road Levy }
for Traffic Law Enforcement for the } RESOLUTION NO.
2018 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 2018 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 20`x' day of November, 2017.
SEAL:
ATTEST:
Carolyn Gallaway,
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Kathleen Kler, Chair
David Sullivan, Member
Kate Dean, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase
in the Jefferson County General } RESOLUTION NO.
Fund Levy for 2018 Taxes }
WHEREAS, the Board of County Commissioners have properly given notice of the
public hearings held regarding setting ad valorem tax levies on November 20, 2017 to consider
the County's Budget for the 2018 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 2018 County General Fund levy in the amount of $7,857,453.71, which is an
increase of $77,796.57, one percent (1%) from the previous year.
APPROVED AND ADOPTED this 20'' day of November, 2017.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Kathleen Kler, Chair
David Sullivan, Member
ATTEST:
Kate Dean, Member
Carolyn Gallaway,
Deputy Clerk of the Board