The URL can be used to link to this page

Home My WebLink AboutCOW 2004-11-22 Item 4C - Ordinances - 2005 Property Tax Levy 1L w COUNCIL AGENDA SvNoPsIs fJ �sti2 Initials ITEM No. 1 Meeting Date 1 Prepared by 1 Mayor's review 1 Council review 1 I �4N►, 1 11/22/04 1 ARD 1 A I 6 1 C r soa I 1 1 1 INFORMATION 6 CAS NUMBER: 04-165 I ORIGINAL AGENDA DATE: 11/22/04 AGENDA ITEM TITLE 2005 Property Tax Ordinances: (1) Setting the Regular Levy (2) Increasing the Regular Levy from Previous Year CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other Mtg Date Mtg Date Mtg Date Mtg Date 11/22/04 Mtg Date Mtg Date Mtg Date SPONSOR El Council Mayor El Adm Svcs DCD Finance Fire Legal P&R Police El PWI SPONSOR'S These two attached Property Tax Ordinances are required per RCW in order to receive SUMMARY .revenues in 2005. See attached memorandum. REVIEWED BY COW Mtg. El CA &P Cmte F &S Cmte Transportation Cmte Utilities Cmte Arts Comm. Parks Comm. Planning Comm. DATE: 11/1/04 RECOMMENDATIONS: SPONSOR /ADMIN. Please pass as presented COMMITTEE Preliminary worksheet presented at 11/1/04 Finance Safety meeting T0 MPAC UND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: N/A Comments: rt :e ^sae -�.F Y 3 +s zs .d COED OF xGOdg ACTION.- 1 1 $1111 -G DA Eril O` .ATTACHIVIENTS 11/22/04 1 Staff Report dated November 16, 2004 1 King County Assessor Worksheet 1 Finance Safety minutes from November 1, 2004 meeting 1 Ordinance !eying the General Taxes and Attachment 1 Ordinance increasing Levy from Previous Year 1 To: Mayor & City Council a~j) From: Alan Doerschel, Finance Director Date: November16,2004 Subject: 2005 Property Tax Ordinances The attached Ordinances allow the City to receive Property Tax revenues for 2005. The estimatedrevertues shown in the Ordinance setting the Levy for 2005 is based on the most current worksheetftom the Assessor's Office. See attachment. The only adjustment remaining is the Public Utility number, which comes ftom the State. The budgeted property tax amountof$1O,530,000 will remain as our actual budget projection for 2005. This is based on historical uncollectible taxes in previous years. L.EVYL.IMITWORKSHEET - 2005 Tax Roll TAXINGDISTRICT: City of Tukwila Thefollowing determination of your regular levylimitfor 2005 property taxes is provided by the King County Assessor pursuant to RCW84. 55. 100.. A1ll1exed to Library District Using Limit Factor For District 10,482,453 1.0100 10,587,278 19,700,202 o 19,700,202 3.10754 61,219 10,648,497 6,308 10,654,805 3,442,955,284 3.09467 ,0 o o 10,654,805 10,654,805 55,292 10,710,097 10,710,097 3.11073 10,490,175 97,103 0.93% (Note 1) Estimated Library rate: 0.48239 Calculation of Limit Factor Levy Levy basis for calculation: (2004 Statutory) (Note 2) x Limit Factor = Levy Local new construction + Increase in utility value (Note 3) = Total new construction x Last year's regular levy rate = New construction levy Total Limit Factor Levy Using Implicit Price Deflator 1 0,482,453 1.0239 10,732,984 19,700,202 o 19,700,202 3.10754 61,219 10,794,203 Annexation Levy Omitted assessment levy (Note 4) Tptal Limit Factor Levy + new lid lifts + omits + Regular levy assessed value less annexations = Annexationrate (cannot exceed statutory maximum rate) x Annexation assessed value = Annexation Levy 6,308 10,800,511 3,442,955,284 3.13699 o o Lid lifts, Refunds and Total + First year lid lifts + Limit Factor Levy = Total RCW 84.55 levy + Relevyfor prior year refunds (Note 5) = TotalHCW 84.55 levy + refunds o 10,800,511 10,800,511 55,292 10,855,803 1 0,855.803 ~ . .. ALLOWABLE LEVY (Note 6) Increase Information (Note 7) Levy rate based on allowable levy Last year's ACTUAL regular levy Dollar increase over last year other than N/C - Annex Percentincrease over last year other than N/C - Annex 3.15305 10,490,175 242,809 2.31% Calculation of statutory levy Regular levy assessed value (Note 8) x Maximum, statutory rate = Maximum statutory levy + Omitted assessments levy = Maximum statutory levy + omits Limit factor needed for statutory levy 3,442,955,284 3.11761 10,733,792 6,308 10,740,100 Not usable ALL YEARS SHOWN ON THIS FORM ARE THE YEARS IN WHICH THE TAX IS PAYABLE. Please read carefully the notes on the reverse side. 11/16/04 11:35 AM LevyLimitWS.doc Notes: '1) Rates for fire districts and the library district are estimated at the time this worksheet is produced.' Fire district and. library district rates affect the maximum allowable rate for cities annexed to them. These rates will change, mainly in response to the actual levy requests from thefire and library districts. Hence, affected cities may have a higher or lower allowable levy rate than is shown here when final levy rates are calculated. 2) This figure shows the maximum allowable levy, which may differ from any actual prior levy if a district has leviedJ~ss than its maximum in prior years. The maximum allowable levy excludes any allowable refund levyifthe maximum was based on a limit factor. The maximum allowable levy,excludes.omitted assessments if the maximum was determined by your district' sstatutoryrate limit. If your district passed a limit factor ordinance in the year indicated, that limitfactor would help determine the highest allowable levy. However, ifthe statutory rate limit was:morerestrictive than your stated limit factor, the statutory rate limit is controlling. 3) Any increase in value in state-assessed property is considered to be new construction value for purposes of calculating the respective limits. State-assessed property is property belonging to inter-county utility and transportation companies (telephone, railroad, airline companies andthe.like). 4) An omitted assessment is property value that should have been included on a prior year's roll but willbe included on the tax roll for which this worksheet has been prepared. Omits are assessed and taxed atthe rate in effect for the year omitted (RCW 84.40.080-085). 5) Administrative refunds under RCW 84.69.020 were removed from the levy lid by the 1981 legislature. 6) A district is entitled to the lesser of the maximum levies determined by application ofthe limit underRCW 84.55 and the statutory rate limit. Levies may be subject to further proration if aggregate rate limits set in Article vn ofthe state constitution and in RCW 84.52.043 are exceeded. 7) This seCtion is provided for your information, and to assist in preparing any Increase Ordinance that maybe required by RCW 84.55.120. The increase information compares the aIlo.vable levy for the next tax year with your ACTUAL levy being collected this year. The actual levy excludes any refund levy and expired temporary lid lifts, if applicable. New construction, annexation and refund levies, as well as temporary lid lifts in their initial year, are subtracted from this year's allowable levy before the comparison is made. 8) Assessed valuations shown are subject to change from error corrections and appeal board decisions recorded between the date of this worksheet and final levy rate determination. 11/16/04 11:35AM LevyLimitWS.doc Finance and Safety Committee November 1, 2004 Present: Dave Fentou,Joan Hernandez, Dennis Robertson Judge Kimberly Walden, Darlene Heskett, Alan Doerschel, Kevin Fuhrer, Peter Beckwith, Rhonda Berry, Lucy Lauterbach; Walt Washington- Animal Control 1. Walt Washington. KinQ County Animal Control Dave noted the City pays $38,000 a year for enhanced service from King county Animal ControL He wondered if the City was getting its money's worth from the contracLDennisadded that he had an issue with how animal control applied King County law whenTukwila law is more ,strict. He also said it's hard to reconstruct what happened on calls, and trying totec:oncile the calls and the monthly reports is very difficult. Another issue he pointed out was that people can't get hold of animal controL Walt said barking dogs area low priority for response, and vicious dogs are a high priority. He said it takes a largeamountoftime to coverTukwila, Bunen, White Center, and Skyway. Officer manage both 9-1-1 animal service calls, and calls , from citizens. He said the unions have strict work rules, and officers 'generally have four days on and four days off. With two shifts per day, Tukwila could have up to four officers responding. With an aging work force, several animal control officers have recently been unab leto work due.Jo illnesses and broken limbs. Since April he's had four of his eighteen officers off work. He did say when a city and King County ordinance differ, officers enforce the KingCounty law. He said that is something that could be worked out with Tukwila. Dennis asked if people are contacted about the results ofa vicious dog complaint, and Walt said there should be a phone call, if not a letter. 'Dave said Tukwila would work to dovetail our ordinance with King County. Information. 2. Resolution Allowin!! EXDenseRecovervfor TVS Bonds Hugh Spitzer, the City's bond counsel, has drafted a resolution that would allow the City to recover expenditures from TVS if we issued bondsto pay for projects there. Alan said it allows us to capture costs as we get ready to spend money there this year. Recommend Resohition to COW. . 3. ' 2005 PrODertv T2.X Levy Th~' County Assessor requires a good deal of information from cities before he gets them their allowed tax rate for the new year. Alan said he has submitted the necessary information with an October 15 deadline letter, levy limit worksheet, and a blank ordinance with the language required to enact the property tax increase. Because the County gets Alan the information so late, he asked and got pennission from the Committee to bring the ordinance straight to Council for adoption in November or December when it's ready. Send DroDertv tax ordinance to ReQular MeetinQ when ready. 4. BudQet Review The Committee reviewed the budgets that will be discussed at Council that evening. Police, Council, Mayor, Court, Finance, City Attorney, some Commissions, and Fund D"la-c"'s 'W~-'" ...ll-;..Hl....H.~rl ""'av'" ...,,1......--1 ..t..~ O..h~.. ....."'.....1..0..,.. "'-b"''''' ,.."......p"'....;nn ti-.", ...i-.",,,,l"';n "'I'no ua. 11 _.\; .\..fJ.\J.a. 1\...1v,,",vv,,",u.J..J ""'. ""..l\..""u. U.1""&'J.J.\",I'J. _U~"''''J..1U''''J.'':) U '-1\.1.&. ~y..P V.L"'" 1..5 t.i._ "'.I."''"''.,p....''''''... ....i L serves the Police and Fire Departments. He said Sea Tac uses a foundation to support a chaplain. Joan asked what expenses we'd be paying for. Dennis wanted to make sure we weren't crossing any religion/government separation line. Dave will check with the other Council members to see ifthey want to support this. Bud!!et review Dartiallv comDleted., . .; 1l rr) ! fJ.:\ "2 CJ I r \ f uu u., -- .' LJ AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, LEVYING THE GENERAL TAXES, FOR THE CITY OF TUKWILA, INKING COUNTY FOR THE FISCAL YEAR COMMENCING JANUARY 1, 2005, ON ALL PROPERTY, BOTH REAL AND PERSONAL, IN SAIDCITl' Vv"HICH IS SUBjECT TO TAXATION FOR THE PURPOSE OF PAYING SUFFICIENT REVENUE TO CARRY ON THE SERVICES OF THE SEVERAL,DEP ARTMENTS OF SAID CITY FOR THE ENSUING YEAR AS REQUIRED BYLAW; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Tukwila has considered the City's anticipated financial requirements for 2005 and the amounts necessary and available to be raised by ad valorerritaxeson real, personal and utility property; and WHEREAS, the final assessed valuation calculation has been determined; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO ORDAIN AS FOLLOWS: Section1.Regular Tax Levy. A. ,There shall be and hereby is levied on all real, personal, and utility property in the City of Tukwila, in King County, whose estimated assessed valuation is $3,442,955,284, current taxes for the ensuing year commencing January 2005, in the amount and at the rates specified below: Rate Amount Regular Tax Levy 3.13 10,800,000 B. The said taxes herein provided for are levied for the purpose of payment upon the general bonded indebtedness of the City of Tukwila, the General Fund, and for the maintenance of the departments of the municipal government of the City of Tukwila for the fiscal year beginning January 1,2005. Section 2. Collection. This ordinance shall be certified to the proper County officials, as provided by law, and taxes here levied shall be collected to pay to the Finance Director of the City of Tukwila at the time and in the manner provided by the laws of the State of Vvashington for the collection of taxes for nonchartered code cities. Section 3. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect January 1, 2005. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Meeting thereof this day of , 2004. ATTEST/AUTHENTICATED: Steven M. Mullet, Mayor Jane E. Cantu,CMC, City Clerk Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: APPROVED AS TO FORM BY: Office of the City Attorney General Tax Levy 11/19/04 - ByOrdinance2t520fthe Metropolitan King County Council, Taxing Districts are required annually to submit the, following information regarding their tax levies for the ensuing year as cart of a formalresolution of the District's governing body. THE KING COUNTY ASSESSOR HAS NOTIFIED THE GOVERNING BODY OF City, of ,Tukwila THAT THE ASSESSED VALUATION OF PROPERTY LYING WITHIN THE BOUNDARIES OF SAID DISTRICT FOR THE ASSESSMENT YEAR 2004 IS: $ 3,442,955,284 REGULAR (STATUTORY) LEVY (AS APPLICABLE): EXPENSE FUND $ - TEMP. LID NAME $ -TEMP. LID NAME $ - TEMP. LID NAME $ RESERVE FUND $ OTHER (SPECIFY) , $ OTHER (SPECIFY) $ 10,800,000 '- EXgESS.(VOTERAPPROVED) LEVY: (Please list authorized bond levies separately.) G.O. BONDS FUND LEVY G.O. BONDS FUND LEVY G.O. BONDS FUND LEVY $ $ $ SPECIAL LEVIES (INDICA tE PURPOSE AND DATE OF ELECTION AT WHICH ,APPROVED): $ $ TOT AL'TAXES REQUESTED: $ 10.800.000 THE ABOVE IS ATRUEAND COMPLETE US-TfNG OF LEVIES FOR SAID DISTRICT FOR TAXYEAR 2005 AND THEY ARE WITHIN THE MAXIMUMS ESTABLISHED BY LAW. (AUTHORIZED SIGNATURE) (DATE) I~&F LJ AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, INCREASING THE CITY OF TUKWILA REGULAR LEVY FROM THE PREVIOUS YEAR, COMMENCING JANUARY 1, 2005, ON ALL PROPERTY, BOTH REAL AND PERSONAL, IN COMPLIANCE WITHRCW 84.55.120; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City of Tukwila has properly given notice of the public hearings held on Novem.ber 22, 2004, to cOnsider the City's current revenues and expenses budget for the 2005calendar year, pursuant to RCW84.55.120; and VvncREAS,the City, after hearing and duly considering all relevant evidence and testimony presented, has determined that the City requires an increase in property tax revenue nom the previous year, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of State- assessed property, in order to discharge the expected expenses and obligations of the City; and. WHEREAS, the City has determined that it is in its best interest and necessary to meet its expenses and obligations for the property tax revenue to be increased for 2005, and thefinal assessed valuation calculation has been determined; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. An increase in the regular property tax levy, in addition to any amount resulting nom the addition of new construction and improvements to property and any increase in the value of state-assessed property, is hereby authorized for the 2005 levy in the amount of $97,103, which is a percentage increase of .93 percent nom the previous year. Section 2. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalidoruncoristitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. $ection3. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect January 1,2005. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at aSpecial Meeting thereof this day of , 2004. A TTESTj AUTHENTICATED: Steven M. Mullet, Mayor Jane E. Cantu, CMC,City Clerk Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: APPROVED AS TO FORM BY: Office of the City Attorney Regular TaxLcvy Ilf19/04