HomeMy WebLinkAboutFIN 2022-03-14 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
De'Sean Quinn, Chair
O Kate Kruller
O Cynthia Delostrinos Johnson
AGENDA
MONDAY, MARCH 14, 2022 — 5:30 PM
Distribution:
D. Quinn
K. Kruller
C. Delostrinos Johnson
T. McLeod
K. Hougardy
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
THIS MEETING WILL BE CONDUCTED BOTH ON-SITE AT TUKWILA CITY HALL
AND ALSO VIRTUALLY, BASED ON THE GOVERNOR'S PROCLAMATION 20-28.
ON-SITE PRESENCE WILL BE IN THE DUWAMISH CONFERENCE ROOM
(2ND FLOOR, 6300 SOUTHCENTER BOULEVARD)
THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS
MEETING IS: 1-253-292-9750, Access Code 118148336#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155
Item
Recommended Action
1. BUSINESS AGENDA
a. An introduction of ARPA (American Rescue Plan Act)
a. Discussion only.
Analyst Julie Hatley.
Vicky Carlsen, finance Director
b. An update on use of ARPA (American Rescue Plan Act)
funding for 2022 Before & After -School Programming &
b. Discussion only.
Pg.1
Enrichment.
Tracy Gallaway, Parks & Recreation Director
c. An update on use of ARPA (American Rescue Plan Act)
funding for 2022 Summer Teen Programming.
c. Discussion only.
Pg.3
Tracy Gallaway, Parks & Recreation Director
d. An update on property taxes.
d. Forward to 3/14 C.O.W.
Pg.5
Vicky Carlsen, Finance Director
Meeting.
2. MISCELLANEOUS
Next Scheduled Meeting: March 28, 2022
S. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tracy Gallaway, Parks & Recreation Director
Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: March 14, 2022
SUBJECT: Before & After School Programming and Enrichment Funding Allocation
ISSUE
Staff would like to update Council on how we plan to use a portion of the American Rescue Plan
Act (ARPA) funds dedicated to Before and After School programming and Enrichment at the
Tukwila Community Center. Staff is planning to restore and expand preschool offerings and
add back youth Winter Break Camp, along with the After School programs and Enrichment that
the committee already approved in July 2021.
BACKGROUND
As a part of the pandemic -related budget reductions Before and After School programming and
Enrichment at TCC was eliminated. Staff recognized that there is a need for these services in
our community and brought back 50 slots for the 2021/2022 school year. In addition, they are
providing alternative After School Enrichment activities such as music, arts & crafts, and sports
for kids not in the traditional After School program. These were funded and approved by the
council with American Rescue Plan Act (ARPA) funds.
DISCUSSION
Tukwila Parks & Recreation's provision of Before and After School programming has long been
a popular necessity for Tukwila families that included Winter Break Camp. One of the issues
that have been identified with families in the After School program is a need for care during the
winter break. As such, staff are proposing to bring back the Winter Break Camp. Staff are going
to use a portion of our After School Program ARPA allocation to restore the traditionally offered
Winter Break Camp that is primarily used by our After School Program families. Staff will track
these costs within the Youth Programs budget in the financial system.
Tukwila Parks & Recreation currently offers a Preschool program that serves 10 kids, 4 days a
week over the school year and a Play & Learn session that serves another 10 kids, once a week
also during the school year. As these are the only preschool activities being offered and less
than the pre -pandemic level of programming, staff are proposing to expand current
programming. Staff are going to use a portion of the After School ARPA allocation to expand our
current preschool after school programming to year-round. Staff intend to use ARPA funds for
the additional 10 hours per week needed to increase the capacity of our After School Preschool
employee to achieve year-round programming. Expanding this program to year-round, which
includes a five-week summer camp and special events throughout the year, is appropriate and
within ARPA compliance as it helps restore cut Preschool programming and addresses the
negative impacts of covid, related to education, socialization, and disparity, on this group. Staff
will track the cost of this within the Preschool Program budget in the financial system.
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INFORMATIONAL MEMO
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FINANCIAL IMPACT
There will be no new financial impact to the budget. This will require Finance to make budget
adjustments to allocate the funding and track expenditures in the proper budget groups within
the Parks & Recreation Budget.
RECOMMENDATION
Information only.
2
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tracy Gallaway, Parks & Recreation Director
Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: March 14, 2022
SUBJECT: Summer Camp Programming and Enrichment Funding Allocation
ISSUE
Staff is planning to use the Summer Camp allocation of American Rescue Plan Act (ARPA) funds
to restore the Teen Summer Camp & Enrichment Programs to include our traditionally offered
TeenVenture Camp and teen enrichment offerings (summer kick off, night activities, drop-in open -
gym, soccer club).
BACKGROUND
As a part of the pandemic -related budget reductions all teen programming at Tukwila
Community Center was eliminated. Staff have been able to bring back a couple of activities for
the school year with the limited budget that was left for teens. However, with the use of the
ARPA funds, staff will be able to bring back the summer offerings for Tukwila Teens.
DISCUSSION
Staff will use all the Summer Camp ARPA allocation to fully fund Teen Summer Camp &
Enrichment Programs in summer 2022. Staff will track these costs within the Teen Programs
Budget in the financial system.
FINANCIAL IMPACT
There will be no new financial impact to the budget. This will require Finance to make budget
adjustments to allocate the funding and track expenditures in the proper budget groups within
the Parks & Recreation Budget.
RECOMMENDATION
Information only.
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City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Governance Committee
FROM: Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: March 8, 2022
SUBJECT: Property Taxes within the City of Tukwila - 2022
ISSUE
Review property taxes within the City of Tukwila
BACKGROUND and DISCUSSION
Per state law, all real and personal property in the State of Washington is subject to
property tax based on 100% of the fair market value unless the law provides for a specific
exemption. The Washington State Constitution requires all taxes on real estate to be
uniform within a taxing district.
The State Constitution exempts all property owned by the United States, counties, school
districts, and other municipal corporations. The Legislature has also exempted business
inventories, household goods and personal effects, churches and their grounds,
hospitals, private schools and colleges, and tribal lands used for essential government
services.
Current state law authorizes property tax relief on the principal residences of senior
citizens and persons retired by reason of disability if they meet certain income
requirements. What this means is that property owners that qualify under this program,
are exempt from most voter approved levies.
Property Tax within the City of Tukwila
There are several taxing entities within the borders of the City of Tukwila. Those include
the following:
- State school fund
Local school district
- King County
- Port
- Library
EMS
- Flood district
- Regional Sound Transit
- Tukwila Pool Metropolitan Park District
Boundaries for taxing jurisdictions do not align neatly and they often overlap other taxing
jurisdictions. For example, there are several school districts within the City of Tukwila
boundaries. If a property is located in the central part of the City, a property owner would
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INFORMATIONAL MEMO
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pay property taxes to the Tukwila School District, but a property located in the north end
of the city could pay property taxes to the Seattle School District.
For a property located within the Tukwila School District, the tax levy rate is broken down
as follows:
LEVY DISTRIBUTION COMPARISON BY YEAR
Tax Year: 2022 Levy Code: 2408 Total Levy Rate: 512.08991 Total Senior Rate: 55.81727
School. 421764. 34.89%
City, 2.72071. 22.50%
Pott, 0.11258. 0.93%
County. 1.22827. 10.16%
56.42% Voter Approved
—Library, 0.32757, 2.71%
— EMS. 0.24841.2.05%
Flood 0.08146. 0.67%
i RST. 0.18409, 1.52%
TPMP, 0.15223. 1.26
State School Fund. 2.81695, 23.30%
Tax Year: 2021 Levy Code: 2408 Total Levy Rate: 511.98066 Total Senior Rate: $6.27786
City. 2.67733. 22.35%
Pon. 0.11984. 1.00%
County. 1.24688. 10.41%
51.99% Voter Approved
(screen shot from King County website)
School. 3.78886, 31.62%
— Library. 0.35733.2.98%
— EMS. 0.26499.2.21%
1 Flood. 0.08909. 0.74%
RST, 0.19709, 1.65%
TPMP. 0.15102, 1.26%
State School Fund. 3.08823. 25.78%
The top graph displays 2022 levy rate data, and the bottom graph illustrates 2021 data.
The total levy rate for 2022 is $12.08991, the senior/disabled rate is $5.81727, and of the
total levy rate of $12.08991, 56.42% is voter approved. The City's portion of the total levy
rate is $2.72071, or 22.5% of the total tax levy. The levy rate for the City increased by
$0.04338, or 1.62%. State and local school levies total $7.03459, which is 58.2% of the
total tax levy. Additionally, the senior/disabled rate decreased from $6.27786 in 2021
down to $5.81727 in 2022.
The increase or decrease in a specific property owner's tax bill is not only determined by
the total levy rate for the year, but also by the change in assessed value for the individual
parcel. If all parcels within a jurisdiction's boundary all increase by the same percentage,
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INFORMATIONAL MEMO
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then all property owners realize the same increase in their property tax bill. However, not
all parcels within the same taxing boundary increase by the same percentage. Those
property owners that show a larger increase in assessed value than others would realize
a larger increase in total property bill than those that experienced a smaller increase in
assessed value.
For comparison purposes, the next set of graphs show the total tax levy rate, but for a
parcel located in the north end of the City but in a different school district. The total levy
rate for 2022 is lower at $9.65955 than 2021, which was $10.03661. Voter approved levy
is 45.45% and total schools (state and local) is $4.60423, which is $2.43036 lower than
parcels located in the Tukwila School District.
LEVY DISTRIBUTION COMPARISON BY YEAR
Tax Year: 2022 Levy Code:
City. 2.72071. 28.17%
Port, 0.11258, 1.17%
County. 1.22827. 12.72%
Total Levy Rate: 59.65955 Total Senior Rate: 55.81727
45.45% Voter Approved
School. 1.78728. 18.50%
Library, 0.32757. 3.39%
EMS. 0.24841. 2.57%
Flood, 0.08146.0.84%
RST. 0.18409, 1.91%
TPMP. 0.15223, 1.58%
Stale School Fund. 2.81695. 29.16%
Tax Year. 2021 Levy Code: 2430 Total Levy Rate: 510.03661 Total Senior Rate: Sr, 27766
City. 2.67733. 26.68%
Port. 0.11984. 1.19%
County, 1.24888, 12.42'!
42.69% Voter Approved
RECOMMENDATION
Discussion only
Sc n oot. 1.84481. 18.38%
Library. 0.35733, 3.56%
— EMS, 0.26499. 2.64%
Flood, 0.08909.0.89%
1
RST. 0.19709. 1.96%
TPMP. 0.15102. 1.50%
State School Fund. 3.08823. 30.77%
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