HomeMy WebLinkAboutReg 2020-11-16 Item 5C - Ordinances - 2021 Tax LevyITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Approve property tax ordinances for 2021 property tax levy.
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/09/20 Mtg Date Mtg Date Mtg Date 11/16/20 Mtg Date Mtg Date 11/09/20 Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY The Council is being asked to approve three property tax ordinances for the 2021 property
tax levy - one to authorize the levy, the second to approve an increase in the levy from the
previous year and the third ordinance showing substantial need to increase above the
Implicit Price Deflator.
REVIEWED BY C.O.W. Mtg. CDN Comm Finance Comm. Public Safety Comm.
Trans &Infrastructure Arts Comm. Parks Comm. Planning Comm.
DATE: 10/26/20 COMMITTEE CHAIR: SEAL
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance Department
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
11/09/20
11/16/20
MTG. DATE ATTACHMENTS
11/09/20 Informational Memorandum dated 10/26/20
3 Draft Ordinances
Preliminary Levy Limit Worksheet
Minutes from the 10/26 Finance Committee meeting
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/09/19 VC
11/16/19 VC
Forward to next Regular Meeting
3 Final Ordinances
5.C.
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NOTE: Track changes on Pages 1 and 2 reflect a correction made
to the Excess Tax Levy amount after the 11/9/20 C.O.W.
Meeting.
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, 2021, 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 AND 2019, 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 2021 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 Ordinance No. 2514, passed on November 21, 2016,
authorized the issuance and sale of $36,500,000 principal amount of the City’s Unlimited
Tax General Obligation Bonds, 2016; and pursuant to Ordinance No. 2610, passed on July
15, 2019, authorized the issuance and sale of $40,885,000 principal amount of the City’s
Unlimited General Obligation Bonds, 2019 (together the “Bonds”); and has determined that
to provide the money necessary to pay the debt service requirements on the Bonds in the
year 2020, an excess property tax levy in the amount of $3,602,975 $3,902,975 for the Bonds
must be levied in year 2020, and collected in year 2021; 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 $7,835,011,635,
current taxes for the ensuing year commencing January 1, 2021, in the amounts specified
below:
Rate Amount
Regular Tax Levy $2.24 $17,500,000
Excess Tax Levy $0.47 $ 3,602,975 3,902,975
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, 2021. The regular tax levy includes new construction and
improvements to property, estimated to be $148,906, a re-levy of prior year refunds and
cancellations in the estimated amount of $200,000, and any increase in the value of state-
assessed property.
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 Authorized. 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, 2021.
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PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of _____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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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 budgetfor the
2021-2022 biennium; and
WHEREAS, in the course of considering the 2021-2022 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 taxlimitfactorabove the rate of inflation; and
WHEREAS, the City Council desires to continue thatrate in orderto meet service needs
in the City in 2021 and beyond;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular Tax Levy. The City CounciloftheCityofTukwilafindsthereis
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 calendar year 2021
shall be 101% of the highestamountof the regular property taxes that could have been
lawfully levied in Tukwila in any year since 1985.
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Section 2. Corrections by City Clerk or Code Reviser Authorized. 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 orits 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 ofthis ordinance or its application to any other person or situation.
Section 4. Effective Date. This ordinance ora summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force and effect
January 1,2021.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
day of , 2020.a Regular Meeting thereof this
ATTEST/AUTHENTICATED:
Allan Ekberg, MayorChristy O'Flaherty, MMC, 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
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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, 2021, 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 noticeof a public hearing held on
November9, 2020, pursuantto RCW 84.55.120; and
WHEREAS, after such hearing and after duly considering all relevant evidence and
testimonypresented,theCityCouncil has determined that in orderto 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 forth e property tax revenue to be increased
for2021, and thefinal 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 2021 levy in
the amou nt of $151,788, which is a percentage increase of 0.91 % 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 Authorized. 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 ofthis ordinance or its application to any other person or situation.
Section 4. Effective Date. This ordinance ora summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force and effect
January 1,2021.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
,2020.day ofa Regular Meeting thereof this
ATTEST/AUTHENTICATED:
Allan Ekberg, MayorChristy O'Flaherty, MMC, 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
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