HomeMy WebLinkAboutReg 2016-11-21 Item 4B - 2017 Tax Levy Legislation (3 Ordinances)Meelhi
,g Dale
Prepared by
Mayors "I view
Council review
11/14/16
PMC
❑ Resolution
At g Date
Z Ordinance
Aig Date 11121116
11/21/16
PMC
F-1 Other
Nltg Dale
SPONSOR ❑ Council ❑ Mayor ❑ FIR ❑ DCD E]Eina&-e ❑ Fire ❑ TS ❑ P&R E] Polwe ❑ PV
SPONSOR'S The Council is being asked to approve three property tax ordinances for the 2017 property
SUMMARY tax levy - one to authorize the levy, the second to approve an increase in the levy from the
previous year and the third to declare a substantial need so that the full 10/0 property tax
increase can be assessed.
Rj-,, V I j,"W i 1' 1) 13 y ❑ cow Mtg. ❑ CA&P Cmte ❑ F&S Cmte ❑ Transportation Cmte
❑ Utilities Cmte ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm.
DATE: N/A COMMIT= CHAIR: N/A
RECOMMENDATIONS:
SPONSOR /ADMIN. Finance Department
Comm"'-'T'U, Directly to C.O.W. per FS Chair and Council President
COST IMPACT / FUND SOURCE
ExPI3NI)IT0R1,1' REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
11/14/16
ITEM INFORMATION
ITEMNO.
107
STAFF SPONSOR: PEGGY MCCARTHY
I ORIG INA]. AGFINDA 11/14/16
A(3EINDA I•n,',m Ti,rjs? Approve property tax ordinances for 2017 property tax levy.
CATEGORY Z Disxfsion
Mt Daie 11114116
❑ Motion
Mtg Date
❑ Resolution
At g Date
Z Ordinance
Aig Date 11121116
F-I.BidAxard
Mi g Date
® Pub&+Ieafing
MtS Dale 11114116
F-1 Other
Nltg Dale
SPONSOR ❑ Council ❑ Mayor ❑ FIR ❑ DCD E]Eina&-e ❑ Fire ❑ TS ❑ P&R E] Polwe ❑ PV
SPONSOR'S The Council is being asked to approve three property tax ordinances for the 2017 property
SUMMARY tax levy - one to authorize the levy, the second to approve an increase in the levy from the
previous year and the third to declare a substantial need so that the full 10/0 property tax
increase can be assessed.
Rj-,, V I j,"W i 1' 1) 13 y ❑ cow Mtg. ❑ CA&P Cmte ❑ F&S Cmte ❑ Transportation Cmte
❑ Utilities Cmte ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm.
DATE: N/A COMMIT= CHAIR: N/A
RECOMMENDATIONS:
SPONSOR /ADMIN. Finance Department
Comm"'-'T'U, Directly to C.O.W. per FS Chair and Council President
COST IMPACT / FUND SOURCE
ExPI3NI)IT0R1,1' REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
11/14/16
Forward to next Regular Meeting
MTG. DATE
ATTACHMENTS
11/14/16
Informational Memorandum dated 11/9/16
Draft Ordinances and Preliminary Levy Limit Worksheet
11/21/16
Ordinanres (3)
107
WT.*
City of Tukwila
Washington
Ordinance No.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, LEVYING THE GENERAL TAXES
FOR THE CITY OF TUKWILA IN KING COUNTY FOR THE
FISCAL YEAR COMMENCING JANUARY 1, 2017, ON ALL
PROPERTY, BOTH REAL AND PERSONAL, IN SAID CITY,
THAT IS SUBJECT TO TAXATION FOR THE PURPOSE OF
PAYING SUFFICIENT REVENUE TO CARRY ON THE
SERVICES OF THE SEVERAL DEPARTMENTS OF SAID CITY
FOR THE ENSUING YEAR, WITH AN EXCESS PROPERTY TAX
LEVY FOR THE PURPOSE OF PAYING DEBT SERVICE ON
THE CITY'S UNLIMITED TAX GENERAL OBLIGATION BONDS
ISSUED IN 2016, AS REQUIRED BY LAW; 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 2017 and the amounts necessary and available to be
raised by ad valorem taxes on real, personal and utility property; and
WHEREAS, the following sentence is provided for information only: The maximum
Statutory Levy Rate for the City of Tukwila, as allowed by RCW 84.52.043, is $3.825,
which includes $0.225 for the Firemen's Pension Fund as allowed by RCW 41.16.060; and
WHEREAS, the City, pursuant to an ordinance adopted by the City Council, has
authorized the issuance and sale of $36,500,000 principal amount of the City's Unlimited
Tax General Obligation Bonds, 2016 (the "Bonds "), and has determined that to provide the
money necessary to pay the debt service requirements on the Bonds in the year 2017 an
excess property tax levy in the amount of $2,699,000 for the Bonds must be levied in year
2016, and collected in year 2017; and
WHEREAS, the final assessed valuation calculation has been determined;
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NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular and Excess 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 $5,751,820.403
current taxes for the ensuing year commencing January 2017, in the amount and at the
rates specified below:
Rate Amount
Regular Tax Levy $2.58 $15,200,000
Excess Tax Levy $0.47 $ 2,699,000
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, 2017.
C. The excess levy is levied for the purpose of debt service payments on the
unlimited tax obligation bonds sold to finance costs related to the City's Public Safety
Plan, as submitted to the qualified electors of the City at a special election held on
November 8, 2016.
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 Washington for the collection of taxes for non-chartered code cities.
Section 3. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section/subsection numbering.
Section 4. 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 5. 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, 2017.
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PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of 12016.
ATTEST/AUTHENTICATED:
Christy OFlaherty, MMC, City Clerk
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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111
112
City of Tukwila
Washington
Ordinance No.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, RELATING TO THE
LIMITING FACTOR FOR THE REGULAR PROPERTY
TAX LEVY ABOVE THE RATE OF INFLATION (IMPLICIT
PRICE DEFLATOR); PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Tukwila has considered its budget for the
2017-2018 biennium; and
WHEREAS, in the course of considering the 2017-2018 biennial budget, the City
Council reviewed all sources of revenue and examined all anticipated expenses and
obligations; and
WHEREAS, due to the needs regarding parks, residential and arterial streets, City
facilities, and police and fire services, the City Council found there is substantial need to
increase the regular property tax limit factor above the rate of inflation; and
WHEREAS, the City Council desires to continue that rate in order to meet service
needs in the City in 2017 and beyond;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular Tax Levy. The City Council of the City of Tukwila finds there is
substantial need to increase the regular property tax limit factor above the rate of inflation,
and hereby establishes that the limit factor for the regular levy for the calendar year 2017
shall be 101% of the highest amount of the regular property taxes that could have been
lawfully levied in Tukwila in any year since 1985.
Section 2. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section/subsection numbering.
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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, 2017.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of 2016.
ATTEST/AUTHENTICATED:
Christy OFlaherty, MMC, City Clerk
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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Page 2 of 2
City of Tukwila
Washington
Ordinance No.
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, 2017, ON ALL PROPERTY,
BOTH REAL AND PERSONAL, IN COMPLIANCE WITH
RCW 84.55.120; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City of Tukwila has properly given notice of a public hearing held on
November 14, 2016, pursuant to RCW 84.55.120; and
WHEREAS, after such hearing and after duly considering all relevant evidence and
testimony presented, the City Council has determined that in order to discharge its
expected expenses and obligations the City 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 and any increase in the value of State-
assessed property; and
WHEREAS, the City Council has determined it is in the City's best interest and
necessary to meet its expenses and obligations for the property tax revenue to be
increased for 2017, and the final assessed valuation calculation has been determined;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. An increase in the regular property tax levy, in addition to any amount
resulting from the addition of new construction and improvements to property and any
increase in the value of State-assessed property, is hereby authorized for the 2017 levy in
the amount of $131,254, which is a percentage increase of 1% from the previous year.
This increase is exclusive of additional revenue resulting from new construction,
improvements to property, any increase in the value of State-assessed property, any
annexations that have occurred and refunds made.
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Section 2. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section/subsection numbering.
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, 2017.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of 12016.
ATTEST/AUTHENTICATED:
Christy OFlaherty, MMC, City Clerk
00wim
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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