HomeMy WebLinkAboutHEARING Ad Valorem Tax Levies 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 13, 2023
SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2024
STATEMENT OF ISSUE: The Board of County Commissioners will conduct a public hearing on
Resolutions Setting Ad Valorem Tax Levies for 2024 and for the Diversion of Road Levy for Traffic
Law Enforcement for the 2024 General Fund.
ANALYSIS: State law(RCW 84.55.120)requires that the Commissioners hold a public hearing on the
2024 Ad Valorem Tax Levies for levy in 2023 and collection in 2024. 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 2024, 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 2024, 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 2024 Taxes
Resolution re: Increase for the Jefferson County Road Levy for 2024 Taxes
Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2024 General Fund
Budget
Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2024 Taxes
Letter to Assessor re: Setting 2024 Real and Personal Property Levy and Refund Amounts
REVIEWED BY:
Mark McCa%it
County Administra Date
or,CoM �j Board of County Commissioners eo 0'fzz < 1820 Jefferson Street
c�a PO Box 1220
Port Townsend, WA 98368
Kate Dean,District 1 Heidi Eisenhour,District 2 Greg Brotherton,District 3
November 13, 2023
Jeff Chapman, Assessor
P.O. Box 1220
Port Townsend, WA 98368
Subject: 2024 Real and Personal Property Levy Amounts
The following are the levy amounts (Real and Personal Property) for the 2024 tax year. Levies
have been set in accordance with law.
Levy Refunds
Total County General Fund Levy $9,108,000 $54,886.30
(2023 actual amount @ 101%plus new construction&refunds)
A. Veterans Relief
(2023 actual amount @ 101%plus new construction) (52,450)
B. Mental Health
(2023 actual amount @ 101 %plus new construction) (51,850)
C. Developmental Disabilities
(2023 actual amount @ 101%plus new construction) (51,850)
D. Current Expense(Remainder) $8,951,850
II. Total Road Levy $5,094,000 $35,968.48
(2023 actual amount @ 101%plus new construction&refunds)
A. Diversion to Current Expense(Set Amount) (620,000)
B. County Roads(Remainder) $4,474,000
III. Conservation Futures $278,000 $1,646.94
(2023 actual amount @ 101%plus new construction&refunds)
Sincerely,
Greg Brotherton, Chair Kate Dean, Member Heidi Eisenhour, Member
Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc@cojefferson.wa.us
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
in the Jefferson County General } RESOLUTION NO.
Fund Levy for 2024 Taxes
WHEREAS, the Board of County Commissioners have properly given notice of the
public hearings held regarding setting ad valorem tax levies on November 13, 2023 to consider
the County's Budget for the 2024 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 2024 County General Fund levy in the amount of$8,934,893.39, which is an
increase of 1% ($88,464.29) from the previous year.
APPROVED AND ADOPTED this 13th day of November, 2023.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
Kate Dean, Member
ATTEST:
Heidi Eisenhour, Member
Carolyn Gallaway, CMC
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 2024 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 13, 2023, pursuant to
RCW 84.55.120 to consider the County Road budget for the 2024 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 2024 County Road levy in the amount of$4,999,023.80, which is an increase
of 1% ($49,495.29) from the previous year.
APPROVED AND ADOPTED this 13th day of November, 2023.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
ATTEST:
Kate Dean, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of Diversion of Road Levy }
for Traffic Law Enforcement for the } RESOLUTION NO.
2024 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 2024 be divided with $620,000 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 13th day of November, 2023.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
ATTEST:
Kate Dean, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase for }
the Jefferson County Conservation } RESOLUTION NO.
Futures Tax Levy for 2024 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 13, 2023,pursuant to RCW 84.55.120
to consider the County Conservation Futures budget for the 2024 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 2024 County
Conservation Futures Fund levy in the amount of$267,921.95, which is an increase of 1%
($2,652.69) from the previous year.
APPROVED AND ADOPTED this 13th day of November, 2023.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
ATTEST:
Kate Dean, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
COUNTY- ESTIMATE FOR "2024" BUDGET
COUNTY(CE, VT, MH, DD) "2023" ACTUAL AMOUNT $ 8,846,429.10
*INCREASE OF 1% ($88,464.29) X 1.01
RESOLUTION AMOUNT $ 8,934,893.39
"2023" HIGHEST LAWFUL LEVY AMOUNT $ 8,840,931.14
X 1.01
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ 8,929,340.45
NEW CONST& UTIL(EST) + $ 113,497.73 (as of 10/09/23)
REFUNDS + $ 54,886.30 *Amount for Levy Certification
$ 9,097,724.48
(BREAKDOWN)
VETERAN'S "2023" ACTUAL AMOUNT $ 50,851.37
*INCREASE OF 1% ($508.51) X 1.01
$ 51,359.88
NEW CONST& UTIL(EST) + $ 652.41 (as of 10/09/23)
$ 52,012.29
(1% INC) BUDGET = $ 52,450 *Amount for Levy Certification
MENTAL HEALTH "2023" ACTUAL AMOUNT $ 50,219.33
*INCREASE OF 1% ($502.19) X 1.01
$ 50,721.52
NEW CONST& UTIL(EST) + $ 644.30 (as of 10/09/23)
$ 51,365.82
(1%INC) BUDGET = $ 51,850 *Amount for Levy Certification
DEVELOPMENTAL DISABLITIES "2023" ACTUAL AMOUNT $ 50,219.33
*INCREASE OF 1% ($502.19) X 1.01
$ 50,721.52
NEW CONST& UTIL(EST) + $ 644.30 (as of 10/09/23)
$ 51,365.82
(1% INC) BUDGET = $ 51,850 *Amount for Levy Certification
CURRENT EXPENSE (REMAINDER) $ 8,951,850 *Amount for Levy Certification
ROADS & DIVERSION "2023" ACTUAL AMOUNT $ 4,949,528.51
*INCREASE OF 1% ($49,495.29) X 1.01
RESOLUTION AMOUNT $ 4,999,023.80
"2023" HIGHEST LAWFUL LEVY AMOUNT $ 4,946,804.58
X 1.01
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ 4,996,272.63
NEW CONST& UTIL(EST) - $ 52,529.92 (as of 10/09/23)
REFUNDS + $ 35,968.48 *Amount for Levy Certification
S 5,084,771.03
............ ..
BUDGET ON THE HIGH SIDE= $ ,1`=4,000
DIVERSION RESOLUTION AMOUNT $ 620,000 *Amount for Levy Certification
REMAINDER $ 4,474,000 *Amount for Levy Certification
CONSERVATION FUTURES "2023" ACTUAL AMOUNT $ 265,269.26
**INCREASE OF 1% ($2,652.69) X 1.01
RESOLUTION AMOUNT $ 267,921.95
"2023" HIGHEST LAWFUL LEVY AMOUNT $ 265,104.47
X 1.01
WILL BE HELD TO THE HIGHEST LAWFUL INCREASE OF 1% $ 267,755.51
NEW CONST& UTIL(EST) + $ 3,403.35 (as of 10/09/23)
REFUNDS + $ 1,646.94 *Amount for Levy Certification
$ 272,805.80