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Home My WebLink AboutCounty Assessor's Proposed Revisions to System of Rates and Charges 1 of 3 County Assessor’s Proposed Revisions to System of Rates and Charges BACKGROUND: State statute, RCW 89.08.405 and RCW 89.08.400(2), allows a county legislative authority to approve revenues to a conservation district by fixing rates and charges, after considering a system of rates and charges proposed by the conservation district’s board of supervisors. On August 1, 2018, the Jefferson County Conservation District (JCCD) Board of Supervisors filed Resolution No. 2018-023 with the Jefferson County Board of Commissioners, proposing a system of rates and charges including an annual per parcel rate plus an annual per acre rate as authorized by RCW 89.08.405 for ten years (2019 through 2028), and a proposed JCCD budget for 2019. Based on prior experience with other fees, the County Assessor is proposing minor revisions to the Conservation District’s proposal, to simplify and reduce the cost of preparing an annual roll for properties that implements the system of rates and charges. ASSESSOR’S PROPOSAL: Land Classification & Rate The following parcel land use categories and rates shall be applied for 2019 – 2028 to assess a fee for the Jefferson County Conservation District. LAND USE CATEGORY PARCEL RATE PER ACRE RATE 1-Recreation $5.00 $0.10 2-Commercial; $4.98 $0.08 3-Agriculture; $4.99 $0.10 4-Institutional/Public; $4.98 $0.08 5-Vacant/Undeveloped; $4.98 $0.08 6-Open Space; $4.99 $0.08 7-Forested; $4.99 $0.08 8-Timberland (DFL/OST/DNR) $2.99 $0.01 A per acre charge of .01 / acre for 8-Timberland not to exceed $100/landowner (10,000 acres max. by statute) For per acre charges, acreage shall be determined from rounding up to the next whole acre for each parcel (minimum of 1 acre). 2 of 3 Lands not subject to the Conservation District Assessment  All parcels not within the boundaries of the Jefferson County Conservation District, which presently excludes parcels within the incorporated limits of the City of Port Townsend.  Federal and Tribal Trust lands.  State and County roads and rights of way.  Mineral rights.  Standalone tideland parcels and/or tideland acreage.  Standalone water parcels and/or water acreage.  Common areas and open space as separate parcels where the land is assessed through other parcels (acreage may be distributed to the other parcels for calculating the Conservation District fees).  Private roads as separate parcels where the land is assessed through other parcels (acreage may be distributed to the other parcels for calculating the Conservation District fees).  Taxable parcels where the fair market value is identified as $500 or less.  Taxable parcels where the cost to administer the rate system exceeds revenues.  Improvements Only parcels (no direct land component).  The Board of County Commissioners may also wish to consider exempting individuals who are enrolled in the Senior/Disabled Exemption tax program. If a portion of a real property parcel does not satisfy any exemption criteria specified in this section, then the parcel shall be subject to said fee. Comparison with Conservation District’s Proposal The Assessor’s Proposal is shown side by side with the Conservation District’s original proposal, on the next page. 3 of 3 Assessor’s Proposal & Conservation District Proposal Compared CONSERVATION DISTRICT ASSESSMENTS (Proposed 2019)(Rev 10/19/2018) LAND USE CATEGORY SUMMARY FCS Proposed Count FCS Proposed Acres JC Proposed Count JC Proposed Acres Parcel Rate Ac Rate Parcel Chg Ac Chg Parcel Rate Ac Rate Parcel Chg Ac Chg JC Proposed Count JC Proposed Acres Parcel Chg Ac Chg Count Acres Parcel Chg Ac Chg 1 Residential 12,740 26,060 12,853 33,782 5.00 0.10 $63,700 $2,606 5.00 0.10 $64,265 $3,378 12,853 33,782 $64,265.00 $3,378.20 707 1,065 $3,535.00 $106.50 2 Commercial 494 1,709 507 2,124 4.98 0.08 $2,460 $137 4.98 0.08 $2,525 $170 507 2,124 $2,524.86 $169.92 2 6 $9.96 $0.48 3 Agriculture 330 6,657 337 6,725 4.99 0.10 $1,647 $666 4.99 0.10 $1,682 $673 337 6,725 $1,681.63 $672.50 4 7 $19.96 $0.70 4 Instituational/Public 143 890 238 1,592 4.98 0.08 $712 $71 4.98 0.08 $1,185 $127 290 4,157 $1,444.20 $332.56 0 0 $0.00 $0.00 5 Vacant/Undeveloped 7,186 17,490 6,913 21,287 4.98 0.08 $35,786 $1,399 4.98 0.08 $34,427 $1,703 6,913 21,287 $34,426.74 $1,702.96 0 0 $0.00 $0.00 6 Open Space (OSOS)703 8,577 143 1,438 4.99 0.08 $3,508 $686 4.99 0.08 $714 $115 343 9,087 $1,711.57 $726.96 2 2 $9.98 $686.00 7 Forested 5 299 5 302 4.99 0.08 $25 $24 4.99 0.08 $25 $24 5 302 $24.95 $24.16 0 0 $0.00 $0.00 8a DFL/OST 2,310 122,268 1,603 162,551 0.01 $1,223 2,044 362,117 8b DFL/OST Unique Owners 456 562 95,979 2.99 $1,363 2.99 0.01 $1,680 $960 563 105,979 $1,683.37 $1,059.79 5 29 $14.95 $0.29 $109,202 $6,812 $106,502 $7,150 23,855 Subtotals:$107,762.32 $8,067.05 720 Subtotals:$3,589.85 $793.97 Total:$116,013 Total:$113,652 Total:$115,829.37 Total:$4,383.82 *(DFL/OST removes 66,568 acres)Add State Lands (see below calc.):$2,177 $115,829 Total if seniors exempted:$111,445.55 Timberland (DFL/OST acreage limit>10000) OwnerID 10,000 Original Remove DFL/OST Rate/ac calculation 25002 Pope Resources 45,283 35,283 Amount of money expected to collect from non forestry:$6,190 93865 Rayonier 37,519 27,519 Acreage of non forestry parcels:67,250 23298 Nature Conservancy 12,379 2,379 1/10th of the weighted average Rate/Ac 0.00920 16101 Fruit Growers Co.11,387 1,387 66,568Remove from Proposed Acres Total NOTES RCW 89.08.405(c) Requires a 10,000 acre limit for forest land assessments. FCS does not seem to adjust for this. OS Timber and DFL Timber should be counted together. Tideland (TL) parcels/acres should not be counted since it would be very difficult to do so. TL are assessed on a front foot basis and few parcels have identified acreage. Most TL are assessed with uplands. JC acreage uses a rounding up to the next full acre at the parcel level (rather than fractional acres). This increase in residential acres offsets decrease in open space (greenbelt) acreage. RCW 89.08.405(b) requires state land to be subject to rates and charges. State lands are exempted by FCS and JC analysis here. If State Lands were assessed, 6-Public would include State Parks, 6-Open Space would include WDFW and DNR-PILT, and 8-DFL/OST would include DNR-Timberlands Count Acreage PARCEL CHG AC CHG Total State Parks:52 2,565 258.96 205.20 $464.16 WDFW:100 860 499.00 68.80 $567.80 DNR Natural Areas:100 6,789 499.00 543.12 $1,042.12 DNR Timberland:*441 199,566 2.99 100.00 $102.99 *Max Timberland Charge = 1/owner + 10,000 acres Total:$2,177 Senior Citizens Exemption Parcels (included in proposed)JEFFERSON COUNTY IMPLEMENTATION JEFFERSON COUNTY PACS ACTUAL IMP W/STATE LANDS Subtotals: FSC RATE STUDY JEFFERSON COUNTY EST. IMPLEMENTATION Subtotals: