HomeMy WebLinkAboutHearing re 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, Deputy Clerk of the Board
DATE: November 18,2023
SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2025
STATEMENT OF ISSUE: The Board of County Commissioners will conduct a public hearing on
Resolutions Setting Ad Valorem Tax Levies for 2025 and for the Diversion of Road Levy for Traffic
Law Enforcement for the 2025 General Fund.
ANALYSIS: State law(RCW 84.55.120)requires that the Commissioners hold a public hearing on the
2025 Ad Valorem Tax Levies for levy in 2024 and collection in 2025. 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$520,000 to the General Fund for
this purpose in 2025,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 2025 Taxes
Resolution re: Increase for the Jefferson County Road Levy for 2025 Taxes
Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2025 General Fund
Budget
Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2025 Taxes
Letter to Assessor re: Setting 2025 Real and Personal Property Levy and Refund Amounts
REVIEWED BY:
a
Mark McCaul County Administrator Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
in the Jefferson County General } RESOLUTION NO.
Fund Levy for 2025 Taxes }
WHEREAS,the Board of County Commissioners have properly given notice of the
public hearings held regarding setting ad valorem tax levies on November 18, 2024 to consider
the County's Budget for the 2025 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, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBYRESOL VES AS FOLLOWS: 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 2025 County
General Fund levy in the amount of$9,188,326.26, which is an increase of 1%($90,973.53)
from the previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above"Whereas"clauses as Findings of Fact.
Section 2:Purpose. The purpose of this resolution is to approve 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
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 18'h day of November, 2024.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Kate Dean, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase for }
the Jefferson County Conservation } RESOLUTION NO.
Futures Tax Levy for 2025 Taxes }
WHEREAS,the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 18, 2024, pursuant to RCW 84.55.120
to consider the County Conservation Futures budget for the 2025 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, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBYRESOL VES AS FOLLOWS: 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 2025 County
Conservation Futures Fund levy in the amount of$275,522.60,which is an increase of 1%
2 727.95 from the previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners hereby
adopts the above"Whereas"clauses as Findings of Fact.
Section 2: Purpose. The purpose of this resolution is to approve 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
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 181h day of November, 2024.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Kate Dean, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of an Increase }
For the Jefferson County Road } RESOLUTION NO.
Levy for 2025 Taxes }
WHEREAS, the Board of County Commissioners has properly given notice of the public
hearing regarding setting ad valorem tax levies on November 18,2024, pursuant to
RCW 84.55.120 to consider the County Road budget for the 2025 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, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBYRESOLVESAS FOLLOWS: 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 2025 County
Road levy in the amount of$5,135,314.96, which is an increase of 1%($50,844.70) from the
previous year.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above"Whereas"clauses as Findings of Fact.
Section 2:Purpose. The purpose of this resolution is to approve 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
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 18`h day of November, 2024.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Kate Dean, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
Approved as to form only:
Philip C.Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
STATE OF WASHINGTON
County of Jefferson
In the Matter of Diversion of Road Levy }
for Traffic Law Enforcement for the } RESOLUTION NO.
2025 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, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON,HEREBY RESOLVES AS FOLLOWS. that the
Road Tax Levy collected in 2025 be divided with$520,000 deposited in the Current Expense
Fund and identified as revenue code 311.20, and the remainder deposited in the County Road
Fund.
Section 1: Whereas Clauses Adopted as Facts. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact.
Section 2:Purpose. The purpose of this resolution is to approve 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
Section 3: Effective Date. This resolution shall take effect immediately upon adoption.
Section 4. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
(SIGNATURES APPEAR ON THE NEXT PAGE)
APPROVED AND ADOPTED this 18`h day of November, 2024.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Kate Dean, Chair
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC
Clerk of the Board
Heidi Eisenhour, Member
Approved as to form only:
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
04 Cotjss Board of County Commissioners
��,0 C0 1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
IN t0 Kate Dean,District I Heidi Eisenhour,District 2 Greg Brotherton,District 3
N �7
November 18, 2024
Jeff Chapman,Assessor
P.O. Box 1220
Port Townsend, WA 98368
Subject: 2025 Real and Personal Property Levy Amounts
The following are the levy amounts(Real and Personal Property) for the 2025 tax year. Levies
have been set in accordance with law.
Levy Refunds
I. Total County General Fund Levy $9,267,000 $36,454.35
(2024 actual amount @ 101%plus new construction&refunds)
A. Veterans Relief
(2024 actual amount @ 101%plus new construction) (53,470)
B. Mental Health
(2024 actual amount @ 101%plus new construction) (52,850)
C. Developmental Disabilities
(2024 actual amount @ 101%plus new construction) (52,850)
D. Current Expense(Remainder) $9,107,830
II. Total Road Levy $5,166,000 $16,142.88
(2024 actual amount @ 101%plus new construction&refunds)
A. Diversion to Current Expense(Set Amount) (520,000)
B. County Roads(Remainder) $�¢�
III. Conservation Futures $2833.00 $1,093.20
(2024 actual amount(&_ 101%plus new construction&refunds)
Sincerely,
Kate Dean, Chair Greg Brotherton, Member Heidi Eisenhour, Member
Phone(360) 383-9100 Fax (360) 385-9382 jeffboccCco.jefferson.wa.us