HomeMy WebLinkAbout111620_ra01Regular 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 16, 2020
SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2021
STATEMENT OF ISSUE: The Board of County Commissioners will conduct a public hearing on
Resolutions Setting Ad Valorem Tax Levies for 2021 and for the Diversion of Road Levy for Traffic Law
Enforcement for the 2021 General Fund.
ANALYSIS: State law (RCW 84.55.120) requires that the Commissioners hold a public hearing on the
2021 Ad Valorem Tax Levies for levy in 2020 and collection in 2021. Consistent with RCW 84.55.010, the
County has proposed setting a 1 % increase in each of the regular property tax levies for the General Fund,
Road Fund, and Conservation Futures Fund, which is in addition to any amount resulting from new
construction and improvements to property.
State law (RCW 36.33.220) also authorizes the Board of County Commissioner to divert a portion of the
County Road property taxes to the General Fund to provide traffic law enforcement services in the
unincorporated areas of the County. The County is proposing to continue its past practice since 2010 to
divert $720,000 to the General Fund for this purpose in 2021, which is significantly less than the County's
actual cost for traffic law enforcement.
FISCAL IMPACT: See attached documents.
RECOMMENDATION: Take public testimony on Setting of Ad Valorem Tax Levies and Diversion of
Road Levy for Traffic Law Enforcement for 2021, and deliberate on the hearing record and the items before
the Board.
Staff recommends approving the following:
Resolution re: Substantial Need and Adopting the Limit Factor for the Jefferson County General Fund
Property Tax Levy
Resolution re: Substantial Need and Adopting the Limit Factor for the Jefferson County Road Fund
Property Tax Levy
Resolution re: Substantial Need and Adopting the Limit Factor for the Jefferson County Conservation
Futures Fund Property Tax Levy
Resolution re: Increase in the Jefferson County General Fund Levy for 2021 Taxes
Resolution re: Increase for the Jefferson County Road Levy for 2021 Taxes
Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2021 Taxes
Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2021 General Fund
Budget
Letter to Assessor re: Setting 2021 Real and Personal Property Levy and Refund Amounts
REV BY•
p Morl C IyAdn}iistrat�r Date
STATE OF WASHINGTON
County of Jefferson
Finding a Substantial Need and Adopting } RESOLUTION NO.
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 2021 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 2021 shall be 101 percent.
APPROVED AND ADOPTED this 16th day of November, 2020.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
Kate Dean, Member
David Sullivan, Member
STATE OF WASHINGTON
County of Jefferson
Finding a Substantial Need and Adopting } RESOLUTION NO.
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 2021 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 2021 shall be 101
percent.
APPROVED AND ADOPTED this 16'h day of November, 2020.
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
STATE OF WASHINGTON
County of Jefferson
Finding A Substantial Need and Adopting } RESOLUTION NO.
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 2021 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 2021 shall be
101 percent.
APPROVED AND ADOPTED this 16t' day of November, 2020.
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase
in the Jefferson County General } RESOLUTION NO.
Fund Levy for 2021 Taxes }
WHEREAS, the Board of County Commissioners have properly given notice of the
public hearings held regarding setting ad valorem tax levies on November 16, 2020 to consider
the County's Budget for the 2021 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 2021 County General Fund levy in the amount of $8,374,549.28, which is an
increase of 1% ($82,916.33) from the previous year.
APPROVED AND ADOPTED this 10h day of November, 2020.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
Kate Dean, Member
ATTEST:
David Sullivan, Member
Carolyn Gallaway, CMC
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 2021 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 16, 2020, pursuant to RCW
84.55.120 to consider the County Road budget for the 2021 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 RESOL VED, 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 2021 County Road levy in the amount of $4,672,402.95, which is an increase
of 1 % ($46,261.42) from the previous year.
APPROVED AND ADOPTED this Wh day of November, 2020.
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase for
the Jefferson County Conservation } RESOLUTION NO.
Futures Tax Levy for 2021 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 16, 2020, pursuant to RCW 84.55.120
to consider the County Conservation Futures budget for the 2021 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 2021 County
Conservation Futures Fund levy in the amount of $251,120.56, which is an increase of 1 %
($2,486.34) from the previous year.
APPROVED AND ADOPTED this 16'' day of November, 2020.
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of Diversion of Road Levy }
for Traffic Law Enforcement for the } RESOLUTION NO.
2021 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 2021 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 161h day of November, 2020.
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
O coMj�s
$ON 00� 0
November 16, 2020
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 1 David Sullivan, District 2 Greg Brotherton, District 3
Subject: 2021 Real and Personal Property Levy Amounts
The following are the levy amounts (Real and Personal Property) for the 2021 tax year. Levies have been
set in accordance with law. Levy Refunds
I. Total County General Fund Levy $8,461,000 $14,728.42
(2020 actual amount @ 101% plus new construction & refunds)
A. Veterans Relief
(2020 actual amount @ 101% plus new construction) (49,000)
B. Mental Health
(2020 actual amount @ 101 % plus new construction) (48,500)
C. Developmental Disabilities
(2020 actual amount @ 101 % plus new construction) (48,500)
D. Current Expense (Remainder) 8 315 000
Il. Total Road Levy $4,722,000 $6,400.51
(2020 actual amount @ 101% plus new construction & refunds)
A. Diversion to Current Expense (Set Amount) (720,000)
B. County Roads (Remainder) 4 002 000
III. Conservation Futures 256 500 $443.74
(2020 actual amount (0, 101% plus new construction & refunds)
Sincerely,
Greg Brotherton, Chair David Sullivan, Member Kate Dean, Member
Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc@co.jefferson.wa.us