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District No.1 Commissioner: Phil Johnson
District No.2 Commissioner: David W. Sullivan
District No.3 Commissioner: John Austin
County Administrator: Philip Morley
Clerk of the Board: Lorna Delaney
MINUTES
Special Meeting
Week of November 30, 2009
Chairman David Sullivan called the meeting to order at 11 :00 a.m. in the presence of
Commissioner John Austin and Commissioner Phil Johnson.
HEARING re: Setting the 2010 Ad Valorem Tax Levies for Jefferson County for Levy in
2009 and Collection in 2010: County Administrator Philip Morley thanked County Assessor Jack
Westerman for being present to answer questions. He then opened a power point presentation and explained
that this hearing is to take public testimony on the setting of levy amounts for collection in 2010 for the
County Road Fund, General Fund and Conservation Futures levies and reviewed the following:
County Road Levv: The Commissioners need to declare that a substantial need exists to allow the County
to use the 1 % limit factor as provided by RCW in the Road Fund.
Banked CaDacitv Road Fund: Since 1999 the County has not always assessed the full amount of property
tax allowed which has saved roughly $6 million in the past 11 years for the Road Fund, General Fund and
Conservation Futures Fund. State law allows the County to retain the ability to return to this legal limit in
future years. Due to the recession the Commissioners voted to take banked capacity in the General Fund last
year which was roughly $473,000. County Ordinance (No. 18-1220-04) requires that the Commissioners
declare an emergency in order to use banked capacity for the Road Fund.
Chairman Sullivan noted that these recommendations are not just coming from the County Administrator.
These recommendations are coming forward as a budget package that is the result of a process of
collaboration with all of the Elected Officials and Department Heads.
Philip Morley continued by noting that even with the revenues being proposed today the County is looking
at reductions in force and reductions in service levels to the public. The County does face a [mancial
emergency. The national financial emergency that was declared a little over a year ago continues today and
reduces revenues to County funds. He recommends that the County take $216, 000 in banked capacity in
the Road Fund.
Road Fund Diversion for Traffic Law Enforcement: County Administrator Morley stated that he also
recommends that the past practice of diverting an amount from the Road Fund to the General Fund for
traffic law enforcement costs in the Sheriffs office be continued in 2010. The proposed diversion amount is
$720,000. Jack Westerman added that the County has used diversion and banked capacity in the past.
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Commissioners Meeting Minutes: Week of November 30, 2009
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Temoorarv Road Levv Shift: Financial projections have confirmed a funding gap between revenues and
expenditures in the General Fund in the amount of$1.9 million by 2014. This gap needs to be closed with
permanent program cuts and new revenues. This gap reflects the current economic recession, plus the
structural funding disparity between the 1 % growth limit on property tax versus a 4% average inflation on
the cost of providing services. A levy shift from the Road Fund to the General Fund is authorized by State
law. He recommends that a levy shift in the amount of$216,000 be made in 2010. Temporarily shifting the
gain from banked capacity leaves the Road Fund at its present size.
Jack Westerman explained that the CPI for the past 5 years is 14.4% which is an average of2.8% per year.
For 4 years the County took a 1 % levy amount in Roads. Over the past 5 years even with taking the banked
capacity in Roads this year the total is 11.0564% compared to 14.4%. The County is still 3.33% behind CPI
for those years.
General Fund Limit Factor: Philip Morley continued by noting that the limiting factor also applies to the
General Fund. With a 1 % increase in the property tax the 2010 budget would have the General Fund
departments and transfers to other funds absorb over $1 million in cuts, so a substantial need exists in the
General Fund for using the 1 % limit factor and that is what he recommends. The proposed 20 I 0 budget is an
effort to be financially prudent and a number of actions have been taken including the development of a five
year projection, reductions in the 2009 General Fund budget staffing levels and identification of additional
reductions necessary in 2010 through 2014. He then reviewed the substantial cuts already made.
In looking at next year, all departments that are funded or are receiving transfers from the General Fund,
reduced their budgets by 4.7% ($575,000 savings) and then Elected Officials and Department Heads found
cross departmental efficiencies and reductions which provided another $500,000 savings. The cuts have
been painful and services to the public have been affected. There are 10 fewer employees in 2010 than
originally budgeted in 2009 and compared to 2008 the County will have dropped 23 FTEs. The proposed
staffing levels in 2010 are lower than any year since 2002.
To summarize, the proposed General Fund levy amount is $6.9 million with reductions for Veterans Relief
($39,800), Mental Health ($39,300) and Developmental Disabilities ($39,300) and with the addition of
$216,000 levy shift the Current Expense Fund is a little over $7 million.
Conservation Futures Fund Limit Factor: The limiting factor will apply to this fund also, Philip Morley
noted. Potential conservation projects continue to outstrip the available funding. The 1 % cap has not kept up
with inflation in prior years and consequently the fund has lost buying power creating a substantial need in
this fund for using the 1 % limit factor.
Chairman Sullivan opened the public hearing.
Joe D'Amico. Fort Discovery, stated that the Board has not done enough and should not do this. They talk
about cutbacks on the employees which he doesn't like to see, but he has seen no action from this Board to
bring new business into the County. Instead they are going to put this on the backs of property owners
around the County that have been here for years. He loves the Discovery Bay area, but if there is money
going toward trails and that kind of thing, he feels that can be put on hold. He feels we really need to focus
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Commissioners Meeting Minutes: Week of November 30, 2009
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on what can be done to drive business into Jefferson County to bring tax revenues up. Before this budget is
passed he feels it's important for the Board members to determine ifthey have done enough to make
changes in this County.
Bill Miller, Port Townsend, thanked the Board for considering all these things and recognizing that we have
to establish some priorities for our future and he really believes that the County should continue to support
the Conservation Futures. He feels this is the best opportunity to take advantage of their availability. He
recognizes that it is a struggle, however, we've all lived on the backs of people who have paid the taxes
before us and we are going to pay the taxes for the people who come after us and that's what we're supposed
to do to keep our County going.
Tom Thiersch, Jefferson County, noted that several times during the County Administrator's presentation
the term "substantial need" was used as if it were a legal phrase. He would like to hear the definition of
substantial need. He feels the legal definition of this term needs to be made clear to the public. He
recognizes that there may be a need to raise additional revenue. Last year he spoke about the need to utilize
the banked capacity of the Road Fund, and the County chose not to do that and now the County is robbing
the Road Fund to pay for the General Fund. Banked capacity is funding that the County will never get back.
The problem is that by robbing the Road Fund the essential infrastructure of the County is being
underfunded. This is not a good plan for the future. If the infrastructure is not supported, in the future it will
be detrimental to the ability of the County to grow or even maintain current services. Yes these are desperate
times for many people and more belt tightening is needed. He does not consider what Mr. Morley termed a
modest decline of 10% per year in the Road Fund a modest decline. Depleting a fund balance by 10% per
year is outrageous for a fund that has to be there for the people to get around. You have not done a good job
of planning for the future and adopting this sort of short term thinking is continuing to fail to plan for the
future. You can't count on the State you can only count on yourselves. You need to show more leadership in
this area and figure out ways to make this happen.
George Yount. Port Townsend, said that these are tough, difficult times and he congratulated the three Board
members and staff for the amount of effort over the last year that people have witnessed trying to get a
handle on the problems this year and moving forward. What is proposed here by Mr. Morley is an excellent
solution. There are many people who wax on and on about issues that starve the beast. The problem is the
beast is us because we are County government. We need to step forward and help our citizens. He urged the
Board to adopt the levy recommendations. He applauded the work of all of the Elected Officials and staff in
working together to help. That is a very unique experience and he is proud of the Board for their leadership
in allowing that to happen.
Hearing no further public comment for or against the ad valorem tax levies for collections in 2010, the Chair
closed the public hearing.
J ack Westerman explained that the statute provides no definition of "substantial need." If asked, the State
Department of Revenue would tell you that it would be enough for a taxing district to say that the substantial
need is to protect their future levy capacity because there is no definition ofthe term substantial need. In our
resolutions you will find that some specific substantial need is articulated.
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Commissioners Meeting Minutes: Week of November 30,2009
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Chairman Sullivan added that the County is taking from the road infrastructure to help fund the rest ofthe
infrastructure. Jack Westerman explained that the initial recommendation regarding the use of the road funds
came from the Public Works Director who knows the full ramifications of this action. Everyone recognizes
that the level shift cannot be done in an on-going fashion. The discussion continued regarding the funding
issues that face all County departments and the appreciation for the collaborative effort of all the Elected
Officials and Department Heads in proposing a balanced 20 I 0 budget.
Commissioner Johnson moved and Commissioner Austin seconded the motion to approve the following
resolutions:
RESOLUTION NO. 66-09; In the matter of a Declaration of a Financial Emergency in the
Jefferson County Road Fund
RESOLUTION NO. 68-09; In the Matter of Adopting the Limiting Factor for the Jefferson County
Road Fund Property Tax Levy
RESOLUTION NO. 70-09; In the Matter of Adopting an Increase in the Jefferson County General
Fund Levy for 2010 Taxes
RESOLUTION NO. 72-09: In the Matter of an Increase for the Jefferson County Conservation
Futures Tax Levy for 2010 Taxes
RESOLUTION NO. 74-09; In the Matter of Authorizing a Shift of$216,000 from the Road Fund
Levy to the General Fund for the 2010 Budget
Commissioner Austin moved and Commissioner Johnson seconded the motion to approve the following
resolutions:
RESOLUTION NO. 67-09; In the Matter of Adopting the Limiting Factor for the Jefferson County
General Fund Property Tax Levy
RESOLUTION NO. 69-09: In the Matter of Adopting the Limiting Factor for the Jefferson County
Conservation Futures Fund Property Tax Levy
RESOLUTION NO. 71-09; In the matter of an Increase for the Jefferson County Road Fund Levy
for 2010 Taxes
RESOLUTION NO. 73-09; In the Matter of Diversion of Road Levy for Traffic Law Enforcement
for the 2010 Budget
LETTER TO ASSESSOR re; 20 I 0 Real and Personal Property Levy Amount
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Commissioners Meeting Minutes: Week of November 30,2009
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NOTICE OF ADJOURNMENT: Commission Austin moved to adjourn at 12:06 p.m. until
the next regular Monday meeting at 9:00 a.m. or special meeting as properly noticed pursuant to RCW
42.30.080. Commissioner Johnson seconded the motion which carried by a unanimous vote.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
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David W. Sullivan, Chair
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ATTEST:
Jo son, Member
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Deputy Clerk of the Board
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