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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 9.B.
For Meeting of: September 16, 2025
ITEM TITLE: Ordinance authorizing the establishment of a Special Revenue Fund
185 "Affordable Housing Fund" (General Fund)
SUBMITTED BY: Craig Warner, Director of Finance & Budget
SUMMARY EXPLANATION:
The 2019 Encouraging Investments in Affordable and Supportive Housing Act (RCW 82.14.540)
authorizes a state-shared local tax to fund a range of affordable and supportive housing initiatives,
including acquisition, rehabilitation, or construction of housing, operations and maintenance of new units,
loans or grants to nonprofits or housing authorities, bond repayment, rental assistance, and limited
administrative costs. These resources must benefit individuals and families earning at or below 60°/0 of
the area median income (or up to 80°/o for owner-occupied housing) and require jurisdictions to report
annually to the Department of Commerce on the collection and use of funds.
This Ordinance establishes a Special Revenue fund to account for the revenues and expenditures of this
tax. Staff will move the revenue from current year over to this new Fund and request a budget
amendment in the 4th Qtr. to transfer out of General Fund approximately $806,000 from prior years.
ITEM BUDGETED: No
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION: Pass Ordinance.
ATTACHMENTS:
ORD. NO. 2025- establish Affordable Housing Fund 185_redline.pdf
ORD. NO. 2025- establish Affordable Housing Fund 185_final.docx
212
ORDINANCE NO. 2025-
AN ORDINANCE authorizing the establishment of a Special Revenue Fund 185 "Affordable
Housing Fund", specifying sources of revenue for such fund; and
designating the purposes of and the manner of authorizing expenditures
from such fund.
WHEREAS, The Washington State Legislature enacted Substitute House Bill 1406 in
2019, codified in part at RCW 82.14.540, authorizing cities and counties to receive a share of the
State's portion of the sales and use tax to support affordable and supportive housing; and
WHEREAS, The City of Yakima timely adopted the required resolution of intent and
ordinance of participation on August 5, 2019, prior to the July 2020 deadline, thereby qualifying
to receive distributions for twenty (20) years; and
WHEREAS, The revenues received from this state-shared tax credit are restricted to
eligible uses defined by RCW 82.14.540, including acquisition, rehabilitation, and construction of
affordable housing; operations and maintenance of new affordable housing units; rental
assistance; loans or grants to nonprofit organizations or public housing authorities; repayment of
bonds; and related administrative expenses not exceeding ten percent(10%) of annual revenues;
and;
WHEREAS, it is in the best interests of the City and its residents to formalize the special
revenue fund for affordable housing sales tax through council action; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The City Council does hereby incorporate the above "whereas" recitals as findings in
support of this ordinance to establish a separate Special Revenue Fund 185, to be known as
"Affordable Housing Fund".
Section 2. There is hereby added a new City of Yakima Municipal Code Chapter 3.132, which
establishes the Affordable Housing Fund for the purpose of segregating revenues received
through and expenditures eligible pursuant to the ordinance and reads as follows:
3.132 Affordable Housing Fund
A. There is hereby created the Affordable Housing Fund.
B. The Affordable Housing Fund may be created with all revenues received from the
state-shared tax credit codified in part at RCW 82.14.540, as currently enacted or as
hereafter amended or recodified from time to time, or other revenues not restricted
in use by law.
C. The money in the Affordable Housing Fund is restricted to eligible uses defined by
RCW 82.14.540, as currently enacted or as hereafter amended or recodified from
time to time, including acquisition, rehabilitation, and construction of affordable
housing; operations and maintenance of new affordable housing units; rental
assistance; loans or grants to nonprofit orqanizations or public housing authorities;
213
repayment of bonds; and related administrative expenses not exceeding ten percen
(10%) of annual revenues.
Section 3. If any provision of this ordinance is found to be invalid or unenforceable, the
remaining provisions shall continue in full force and effect.
Section 4. This ordinance shall be in full force and effect 30 days after its passage,
approval, and publication as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 16th day of September, 2025.
ATTEST: Patricia Byers, Mayor
Rosalinda Ibarra, City Clerk
Publication Date: September 20, 2025
Effective Date: October 20, 2025
214
ORDINANCE NO. 2025-
AN ORDINANCE authorizing the establishment of a Special Revenue Fund 185 "Affordable
Housing Fund", specifying sources of revenue for such fund; and
designating the purposes of and the manner of authorizing expenditures
from such fund.
WHEREAS, The Washington State Legislature enacted Substitute House Bill 1406 in
2019, codified in part at RCW 82.14.540, authorizing cities and counties to receive a share of the
State's portion of the sales and use tax to support affordable and supportive housing; and
WHEREAS, The City of Yakima timely adopted the required resolution of intent and
ordinance of participation on August 5, 2019, prior to the July 2020 deadline, thereby qualifying
to receive distributions for twenty (20) years; and
WHEREAS, The revenues received from this state-shared tax credit are restricted to
eligible uses defined by RCW 82.14.540, including acquisition, rehabilitation, and construction of
affordable housing; operations and maintenance of new affordable housing units; rental
assistance; loans or grants to nonprofit organizations or public housing authorities; repayment of
bonds; and related administrative expenses not exceeding ten percent(10%) of annual revenues;
and;
WHEREAS, it is in the best interests of the City and its residents to formalize the special
revenue fund for affordable housing sales tax through council action; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The City Council does hereby incorporate the above "whereas" recitals as findings in
support of this ordinance to establish a separate Special Revenue Fund 185, to be known as
"Affordable Housing Fund".
Section 2. There is hereby added a new City of Yakima Municipal Code Chapter 3.132, which
establishes the Affordable Housing Fund for the purpose of segregating revenues received
through and expenditures eligible pursuant to the ordinance and reads as follows:
3.132 Affordable Housing Fund
A. There is hereby created the Affordable Housing Fund.
B. The Affordable Housing Fund may be created with all revenues received from the
state-shared tax credit codified in part at RCW 82.14.540, as currently enacted or as
hereafter amended or recodified from time to time, or other revenues not restricted
in use by law.
C. The money in the Affordable Housing Fund is restricted to eligible uses defined by
RCW 82.14.540, as currently enacted or as hereafter amended or recodified from
time to time, including acquisition, rehabilitation, and construction of affordable
housing; operations and maintenance of new affordable housing units; rental
assistance; loans or grants to nonprofit organizations or public housing authorities;
215
repayment of bonds; and related administrative expenses not exceeding ten percent
(10%) of annual revenues.
Section 3. If any provision of this ordinance is found to be invalid or unenforceable, the
remaining provisions shall continue in full force and effect.
Section 4. This ordinance shall be in full force and effect 30 days after its passage,
approval, and publication as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 16th day of September, 2025.
ATTEST: Patricia Byers, Mayor
Rosalinda Ibarra, City Clerk
Publication Date: September 20, 2025
Effective Date: October 20, 2025
216