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Home My WebLink About55 22CC 1141119 .} , 'i In the Matter of an Increase for the Jefferson County Conservation Futures Tax Levy for 2023 Taxes STATE OF WASHINGTON County of Jefferson RESOLUTION NO. 55 22 WHEREAS, the Board of County Commissioners has properly given notice of the public hearing regarding setting ad valorem tax levies on November 21, 2022, pursuant to RCW 84.55.120 to consider the County Conservation Futures budget for the 2023 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 2023 County Conservation Futures Fund levy in the amount of $261,904.88, which is an increase of 1% ($2,593.12) from the previous year. APPROVED AND ADOPTED this 21 st day of November, 2022. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: Heidi Eisenhour, Chair ATTEST: �Kate De , Member Carolyn`Gallaway, CMC Clerk of the Board reg Brotherton, Member �In UN Regular Agenda Item Commissioners Office JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners FROM: Adiel McKnight, Executive Assistant DATE: November 21, 2022 SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2023 STATEMENT OF ISSUE: The Board of County Commissioners will conduct a public hearing on Resolutions Setting Ad Valorem Tax Levies for 2023 and for the Diversion of Road Levy for Traffic Law Enforcement for the 2023 General Fund. ANALYSIS: State law (RCW 84.55.120) requires that the Commissioners hold a public hearing on the 2023 Ad Valorem Tax Levies for levy in 2022 and collection in 2023. 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 divert $620,000 to the General Fund for this purpose in 2023, 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 2023, and deliberate on the hearing record and the items before the Board. Staff recommends approving the following: Resolution re: Increase in the Jefferson County General Fund Levy for 2023 Taxes Resolution re: Increase for the Jefferson County Road Levy for 2023 Taxes Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2023 General Fund Budget Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2023 Taxes Letter to Assessor re: Setting 2023 Real and Personal Property Levy and Refund Amounts REVIE D BY: Mark McCau e , County Administrator Date Co 0 SON o Ssr �FII NC!, November 21, 2022 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 Heidi Eisenhour, District 2 Greg Brotherton, District 3 Subject: 2023 Real and Personal Property Levy Amounts The following are the levy amounts (Real and Personal Property) for the 2023 tax year. Levies have been set in accordance with law. Levy Refunds I. Total County General Fund Levy $8,856,000 $5,497.96 (2022 actual amount @ 101%plus new construction & refunds) A. Veterans Relief (2022 actual amount @ 101% plus new construction) (51,300) B. Mental Health (2022 actual amount @ 101 %plus new construction) (50,700) C. Developmental Disabilities (2022 actual amount @ 101 %plus new construction) (50,700) D. Current Expense (Remainder) 8.703.300 II. Total Road Levy $4,959,000 $2,723.93 (2022 actual amount @ 101% plus new construction & refunds) A. Diversion to Current Expense (Set Amount) (620.000) B. County Roads (Remainder)�Q III. Conservation Futures 270 0 $164.79 (2022 actual amount @ 101% plus new construction & refunds) Uncerely Heidi Eisenhour, Chair Kate Dean, Member ` egg rotherton, Member Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc@co.jefferson.wa.us COUNTY - ESTIMATE FOR "2023" BUDGET COUNTY (CE, VT, MH, DDT "2022" ACTUAL AMOUNT $ 8,647,750.84 *INCREASE OF 1% ($86,477.51) X 1.01 RESOLUTION AMOUNT $ 8,734,228.35 "2022" HIGHEST LAWFUL LEVY AMOUNT $ WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ NEW CONST & UTIL (EST) + $ REFUNDS + $ BUDGET ON THE HIGH SIDE. (BREAKDOWN) VETERAN'S "2022" ACTUAL AMOUNT $ 49,688.77 *INCREASE OF 1% ($496.89) X 1.01 $ 50,185.66 NEW CONST & UTIL (EST) + $ 664.19 (as of 10104122) $ 50,849.85 (1% INC) BUDGET = $ 51,300 *Amount for Levy Certification MENTAL HEALTH "2022" ACTUAL AMOUNT $ 49,071.18 *INCREASE OF 1% ($490.71) X 1.01 $ 49,561.89 NEW CONST & UTIL (EST) + $ 655.93 (as of 10104122) $ 50,217.82 (1% INC) BUDGET = $ 50,700 *Amount for Levy Certification, DEVELOPMENTAL DISABLITIES "2022" ACTUAL AMOUNT $ 49,071.18 *INCREASE OF 1% ($490.71) X 1.01 $ 49,561.89 NEW CONST & UTIL (EST) + $ 655.93 (as of 10104122) $ 50,217.82 (1% INC) BUDGET = $ 50,700 *Amount for Levy Certification CURRENT EXPENSE (REMAINDER) $ 8,703,300 *Amount for Levy Certification ROADS & DIVERSION "2022" ACTUAL AMOUNT *INCREASE OF 1% ($48,321.01) RESOLUTION AMOUNT $ 4,832,100.93 X 1.01 $ 4,880,421.94 "2022" HIGHEST LAWFUL LEVY AMOUNT $ WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ NEW CONST & UTIL (EST) + $ REFUNDS + $ 4,827,919.36 X 1.01 4,876,198.55 69,969.22 (as of 10104122) 2,723.93 *Amount for Levy Certification 4,948,891.70 BUDGET ON THE HI IH SIDE - $ 4,959,000 DIVERSION RESOLUTION AMOUNT $ 620,000 *Amount for Levy Certification REMAINDER $ 4,339,000 *Amount for Levy Certification TION FUTURES "2022" ACTUAL AMOUNT **INCREASE OF 1% ($2,593.12) RESOLUTION AMOUNT $ 259,311.76 X 1.01 $ 261,904.88 "2022" HIGHEST LAWFUL LEVY AMOUNT $ WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ NEW CONST & UTIL (EST) + $ REFUNDS + S 259,039.92 X 1.01 261,630.32 3,466.22 (as of 10104122) 164.79 *Amount for Levy Certification 265,261.33 BUDGET ON THE HIGH SIDE = $ 270,300