HomeMy WebLinkAboutReg 2021-11-15 Item 5B - Ordinances - 2022 Property Tax Levy / Decrease Regular LevyCOUNCIL AGENDA SYNOPSIS
Initials
Meeting Date
Prepared by
Mayor's review
Council review
11/8/21
Vicky
11/15/21
Vicky
ITEM INFORMATION
ITEM No.
5.B.
STAFF SPONSOR: VICKY
ORIGINAL AGENDA DATE: 11/8/21
AGENDA ITEM TITLE Approve property tax ordinances for the 2022 property tax levy
CATEGORY ❑ Discussion
Mtg Date
❑ Motion
Mtg Date
❑ Resolution
Mtg Date
® Ordinance
Mtg Date 11/15/21
❑ Bid Award
Mtg Date
® Public Hearing
Mtg Date 11/8/21
❑ Other
Mtg Date
SPONSOR El Council El Mayor El Admin Svcs El DCD ® Finance El Fire El P&R El Police El PTV
SPONSOR'S
SUMMARY
The Council is being asked to approve two property tax ordinances for the 2021 property
tax levy - one to authorize the levy and the second to approve a change in the levy from
the previous year
REVIEWED BY
El Trans&Infrastructure Svcs El Community Svcs/Safety ® Finance & Governance El Planning & Community Dev.
El LTAC
DATE: 10/25/21
El Arts Comm.
El Parks Comm. El Planning Comm.
COMMITTEE CHAIR: IDAN
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
11/8/21
11/15/21
MTG. DATE
ATTACHMENTS
11/8/21
Informational Memorandum dated 10/25/21
Ordinances in Draft Form
Preliminary Levy Limit Worksheet - 2022 Tax Roll
Minutes from the Finance & Governance Committee meeting of 10/25/21
11/15/21
Ordinances in Final Form
113
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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, 2022, 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 2022 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 per
$1,000 of assessed value, which includes $0.225 forth e 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 2022, an excess property tax levy in the amou nt of $4,474,975 forthe Bonds must be
levied in year 2021, and collected in year 2022; 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 $8,043,652,463,
current taxes for the ensuing year commencing January 1, 2022, in the amounts specified
below:
Rate Amount
Regular Tax Levy $2.19 $ 17,619,097
Excess Tax Levy $0.56 $ 4,474,975
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 forthe
fiscal year beginning January 1, 2022. The regulartax levy includes new construction and
improvements to property, estimated to be $183,614, a re -levy of prior year refunds in the
estimated amount of $129,723, 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 Cou nty 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 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, 2022.
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PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2021.
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, DECREASING THE CITY OF
TUKWILA REGULAR LEVY FROM THE PREVIOUS YEAR,
COMMENCING JANUARY 1, 2022, 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 pu blic hearing held on
November8, 2021, 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 thatin orderto discharge its expected
expenses and obligations the City requires levying the maximum allowable by law 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 adjusted
for 2022, 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. A decrease 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 forthe 2022 levy in
the amou ntof ($30,667), which is a percentage decrease of (0.18%)from the previous year.
This decrease 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 of this 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, 2022.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2021.
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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