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HomeMy WebLinkAboutOrd 1825 - 1998 Regular Property Tax Levy Rate 1908 fTukwila ity o Washington Ordinance No. jY.W.5 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, 1998, ON ALL PROPERTY, BOTH REAL AND PERSONAL, IN COMPLIANCE WITH SECTION 209 OF SSB 5835; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City of Tukwila has properly given notice of the public hearing held December 1, 1997, to consider the City's current expense budget for the 1998 calendar year, pursuant to RCW 84.55.120; and WHEREAS, the City, after hearing, and after duly considering all relevant evidence and testimony presented, has determined that 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, in order to discharge the expected expenses and obligations of the City and in its best interest; and WHEREAS, the City has determined that it is in the best interest of and necessary to meet the expenses and obligations of the City for the property tax revenue to be increased for 1998; 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 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 1998 levy in the amount of $258,949, which is a percentage increase of 3.6 percent from the previous year. Section 2. Severability. Should any section, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, be declared unconstitutional or otherwise invalid for any reason, or should any portion of this ordinance be pre empted by state or federal law or regulation, such decision or pre emption shall not affect the validity of the remaining portions of this ordinance or its application to other persons or circumstances. Section 3. 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 five (5) days after passage and publication as provided by law. PASSED BY THE CITY CO U TIL OF THE CIT OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this 44-- day of eG. 1997. ATTEST /AUTHENTICATED: E. Cantu, City Clerk APPROVED AS TO FORM: By, O of thetity Att FILED WITH IHE CITY CLERK: l.0 f/9 PASSED BY THE ITY COUNCIL: 7 PUBLISHED: /a l J/f 7 EFFECTIVE DA E: l� M/ ORDINANCE NO.: g GC/, John Rants, Mayor The following determination of your regular levy limit for 1998 property taxes is provided by the King County Assessor pursuant to RCW 84.55.100. Highest lawful regular levy since 1986 including lid lifts (RCW 84.55.092) (1994 levy) (1) Less refund fund levy Equals levy basis for calculation of regular levy limit (Chapter 84.55 RCW) LIMITATION CALCULATION (RCW 84.55.010) 106% 7,892,772 8,366,338 8,903,370 0 8,903,370 3.10000 27,600 8,366,338 27,600 13,344 8,380,595 2,432,140,644 3.44577 wkshtfindoc 0 3.44577 0 13,344 8,380,595 8,393,939 157,384 8,551,323 7,552,980 NOTES: Library rate: .50000 12/4/97 4:38 PM 1.019% IPD 7,892,772 8,042,735 8,903,370 0 8,903,370 3.10000 27,600 8,042,735 27,600 13,344 8,056,991 2,432,140,644 3.31272 0 3.31272 0 13,344 8,056,991 8,070,335 157,384 8,227,719 7,552,980 TAXING DISTRICT: TUKWILA 100% plus N/C 7,892,772 7,892,772 8,903,370 0 8,903,370 3.10000 27,600 7,892,772 27,600 13,344 7,907,028 2,432,140,644 3.25106 0 3.25106 0 13,344 7,907,028 7,920,372 157,384 8,077,756 7,552,980 Levy basis for calculation Levy Local new construction and improvements to property Increase in state- assessed public utility value (2) Total new construction value 1997 regular levy rate New construction levy Levy New construction levy Omitted assessments levy (3) Levy ceiling Regular levy assessed value less annexations 1998 levy rate Annexation assessed value 1998 levy rate Annexation levy Omitted assessments levy Levy ceiling Maximum 1998 levy based on limit under RCW 84.55 Refund fund levy (4) Maximum 1998 levy based on limit plus refund fund Maximum 1998 levy (5) STATUTORY LEVY CALCULATION (RCW 84.52.043) 2,432,140,644 Regular levy assessed value x 3.10000 Maximum statutory rate 7,539,636 Maximum 1998 statutory levy 13,344 Omitted assessment levy 7,552,980 Maximum 1998 levy based on statutory rate limit 7,925,696 (32,924) 7,892,772 ALL YEARS INDICATED ABOVE ARE THE YEARS IN WHICH THE TAX IS PAYABLE. (1) This figure shows the maximum allowable levy, which may differ from any actual prior levy if a district has levied less than its maximum in prior years. (2) Any increase in value in state assessed property is considered to be new construction value for purposes of calculating the respective limits. (3) An omitted assessment is property value that should have been included on a prior year's roll but will be included on the current (1997) tax roll. Omits are assessed and taxed at the rate in effect for the year omitted (RCW 84.40 .080 -085). Omitted assessments tax is deducted from the levy maximum before calculating the levy rate for current assessments and added back in as a current year's receivable. (4) Administrative refunds under RCW 84.69.020 were removed from the levy lid by the 1981 legislature. (5) A district is entitled to the lesser of the maximum levies determined by application of the limit under RCW 84.55 and the statutory rate limit. Levies may be subject to further proration if aggregate rate limits set in Article VII of the state consitution and in RCW 84.52.043 are exceeded.