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Home My WebLink AboutWORKSHOP RE OPEN SPACE TAX Draft 2024 Open Space Tax Program Resolution Amendment_3OPEN SPACE TAX PROGRAM RESOLUTION TO AMEND Josh Peters, DCD Director Greg Ballard, Code Administrator David Wayne Johnson, Associate Lead Planner 1 Good morning Commissioners. DCD is thankful for the support of the Prosecuting Attorney’s Office in its review of this emerging issue. Accompanying me today from DCD is David Wayne Johnson, the Interim Planning Manager. The Prosecuting Attorney’s Office is represented by the Chief Civil Deputy Prosecutor Philip Hunsucker, and Civil Deputy Prosecutor, Barbara Ehrlichman 1 08/05/2024 2 In the presentation, I will start by framing the issue with an explanation of what is being proposed, when we started receiving these applications, where it is located, and what is the potential extent of the issue. After this overview, the Interim Planning Manager, David, will share more information about the unique concerns of these applications. David will pass the baton to the Chief Civil Deputy Prosecuting Attorney, Philip Hunsucker, and the Civil DPA Barbara Ehrlichman who will share the legal exposure and why case law that brings us here. After they discuss this legal background, they pass the baton back to me to discuss next steps and then back to the Board for questions 2 REQUEST 3 DCD is requesting the BoCC Amend Resolution No. 82-91 to remove the requirement for a Hearing Examiner Public Hearing on Open Space Tax Applications per Regulatory Reform Resolution No. 17-19 As mentioned, I first I would like to share why DCD and the PAO sees this as am emerging issue 3 History and Background Open Space Tax Program What is the Open Space Taxation Act? RCW 84.34 The Open Space Taxation Act, enacted in 1970, allows property owners to have their open space, farm and agricultural, and timber lands valued at their current use rather than at their highest and best use. The Act provides a property tax reduction as an incentive to preserve certain types of lands in their current use, when such preservation will provide a public and environmental benefit. 4 History and Background Open Space Tax Program How does Jefferson County administer the Open Space Taxation Act? Chapter 84.34 RCW empowers the Jefferson County Board of Commissioners to adopt an open space program and public benefit rating system to evaluate lands proposed for open space current use assessment. Resolution No. 82-91 was passed by the BoCC August 12, 1991 and has served to guide citizens and the County in processing applications for participation in the Open Space Tax Program. 5 History and Background Open Space Tax Program How does Jefferson County administer the Open Space Taxation Act? (Continued) Of the 3 categories of the Open Space Taxation Act, Community Development administers the open space category while the Assessor administers the farm category. The timber category has been managed by Community Development for parcels under 20 acres, but due to statutory changes, timberlands can now be administered by the Assessor under 84.33 RCW Forestlands for all acreage sizes. Many counties have transferred their legacy 84.34 timber accounts to 84.33, which we may also do in the future. 6 History and Background Open Space Tax Program Open Space Tax Program Administration Applications for “Current Use Assessment” are made through the DCD, but is not a Land Use application. DCD evaluates the property per the public benefit ratings system, while the Assessor determines the potential property tax reduction based on ratings points. Together, DCD and the Assessor make a recommendation for approval, or inclusion in the program and how much of a benefit and tax reduction the property owner should receive. The BoCC then considers the recommendation and signs a Open Space Tax Agreement with the property owner. 7 8 History and Background Open Space Tax Program Hearing Examiner Public Hearing and Recommendation The Open Space Tax Program specifies that the Jefferson County Hearings Examiner shall hold a public hearing and make a recommendation to the BoCC based on a staff report and testimony that the application complies with the program. This is not an appealable decision. The decision to approve or deny an open space tax application and sign a tax agreement lies with the BoCC as a legislative action. Staff has concluded that this “extra step” is unnecessary and should be eliminated. 9 Regulatory Reform The Why, What and How of Amending the Open Space Tax Program Resolution No. 17-19, also known as “Regulatory Reform” was adopted by the BoCC and the Jefferson County Board of Health on March 25, 2019. “It is in the best interest of the County's residents, its businesses, and governmental efficiency to commit to regulatory reform to clarify and streamline County regulations and create efficient development practices and permitting paths, in order to facilitate economic development, jobs and an increase in the supply of affordable housing, while protecting the environment and public health.” 10 Regulatory Reform The “Six Bullets” of Regulatory Reform • Protect Jefferson County's environment and public health; • Streamline and simplify the structure of County Code to make it understandable and efficient to comply with and to administer; • Assess required professional studies to identify overly burdensome and costly barriers in the code and permit review process; • Allow County departments greater flexibility to allow minor exceptions that retain environmental protections and public safety; • Streamline permit review procedures; and • Enhance transparency and accountability for timely reviews. 11 Hearing Examiner’s Code 2.30.080 Examiner – Powers and duties. “(2) The examiner shall receive and examine available relevant evidence, conduct hearings, cause preparation of the official record, prepare and enter findings of fact and conclusions of law, and issue final decisions for: (b) Non-Land-Use Hearings. (vii) Any other non-land-use proceeding not prohibited by law assigned by the board of county commissioners through an ordinance.” No reference to other applications created by Resolution Legal Counsel recommends codifying process with adoption through Ordinance. (see next steps) 12 Summary Jefferson County has an opportunity to revise the Open Space Tax Program to eliminate a unnecessary step in the permit review procedures for current use assessment applications per the guidance in Resolution No. 17-19, and thereby incrementally implement Regulatory Reform. The revision simply requires the review and signing of a new Resolution and that Amends the adopting Resolution No. 82-91 to remove the requirement for the Hearing Examiner to hold a public hearing and make a recommendation to the BoCC for either approval or denial. 13 Next Steps Review and sign the subject Resolution to Amend Resolution No. 82-91; Process the backlog of Current Use Assessment applications: Hood Canal Salmon Enhancement Group Zuker Wickland (2) The BoCC will conduct a Public Hearing on Current Use Assessment applications during its regular Monday morning meeting, and approve or deny based upon the Staff Report and Testimony. 14 Next Steps - Continued 4. Revise the program through the Strategic Plan process; Revise and expand the PBRS to include in categories of Historic Farms, and Designated Forest Land for minimal selective harvest or no commercial harvest Codify the process through the Planning Commission as a UDC text amendment and adopt as a Ordinance, instead of Resolution. BoCC may wish to have the Hearing Examiner hold public hearing and make a decision on applications. 15 QUESTIONS? 16 16