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Home My WebLink About1995-062 Ad Valorem ORDINANCE NO. 95- 62 AN ORDINANCE fixing and levying the amount of ad valorem taxes necessary to balance estimated revenue with estimated expenditures for the 1996 Budget for the City of Yakima. WHEREAS, the City Council finds that the total net amount of $8,655,911 in revenue must be raised by ad valorem taxes on real and personal property within the corporate limits of the City of Yakima to balance estimated revenues and expenditures for the 1996 Budget for the City of Yakima, now therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1 There is hereby fixed to be raised by general property .taxes upon real and personal property within the City of Yakima the amount of $8,655,911 for the following purposes. General Government Levy Operating Funds $6,835,266 Firemans' Relief & Pension Fund 833,208 Amount of tax levy for General Government Purposes $7,668,474 Special Purpose Bond Levy 1986 Street Bonds 312,437 1995 Street, Parks & Fire Bonds 675.000 Amount of tax levy for General • Obligation Bond Interest & Redemption 987,437 Total Levy Amount $8,655,911 Section 2. The Clerk is directed to transmit a certified copy of this ordinance to the office of the County Commissioners of Yakima County, Washington. Section 3. This ordinance is one required to be made by the laws of the State of Washington and shall be in full force and effect from and after its passage, approval and publication by title as provided by the City Charter PASSED BY THE CITY COUNCIL, signed and approved this day of November, 1995 Q at 4J21t.victi Mayor ATTEST: City Clerk Publication Date /1.- /D - �f S Effective Date /off - /0 - 95 ORDRES /G 5 BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT • Item No I 0 For Meeting Of 11/7/95 ITEM TITLE Public Hearing on an Ordinance Fixing and Levying the amount of Ad Valorem Taxes to be collected for the Fiscal 1996 Year SUBMITTED BY John R. Hanson, Director of Finance & Budget CONTACT PERSON/TELEPHONE Robert A. Wheeler, CMF 575 -6070 SUMMARY EXPLANATION The total 1996 City of Yakima property tax levy which includes levies for voted bond issues, is estimated to be a net 8 5% greater than the 1995 levy Preliminary data received from the Yakima County Assessor shows a combined increase of approximately $547 0 million or 26 6% in the assessed valuation or operating levy base of the City of Yakima, as a result of annexations, new construction and re- evaluations. As the City of Yakima is within the 106% limit, the City will be limited to a regular increase of $420,112 or 6% above last year's Operating Levy Additionally, the levy may be increased $165,770 or 2 4% for property taxes on new construction and an estimated $30,725 or 0 4% for property film taxes on newly annexed areas Thus, the increase amounts to a total of $616,607, or 8 8% increase the amount of property taxes the City will be allowed to levy for basic services during the 1996 tax year Based on present available estimates for 1996, City of Yakima property taxes on a $60,000 home would amount to $198 83, or approximately 22 0% of the total of all property taxes paid by property owners within the City limits. NO INCREASE IN PROPERTY TAX COLLECTIONS IS ALLOWED FOR RE- EVALUATION INCREASES. (SEE EXHIBIT I) CONTINUED ON REVERSE y Resolution _ Ordinance X Contract _ Other (Specify) Exhibits I & II Funding Source APPROVED FOR SUBMITTAL. \,........� `\ City Manager STAFF RECOMMENDATION Hold Hearing and pass Ordinance BOARD /COMMISSION RECOMMENDATION "'COUNCIL ACTION Legal /BD Agenda Ad Val 1 11/6/95 11/7/95 2:27 AM • EXHIBIT I City of Yakima 106% Tax Limitation Calculation 1995 TAX 1996 ASSESSED RATE LEVY VALUES APPLIED DOLLARS Prior Year (1995) $2,059,141 834 $3 4004 $7,001,868 6.0% Increase $420,1 12 Base 106% $7,421,980 Valuation Increase $487,709 923 $0 New Construction $48,750 302 $3 4004 $165,771 State Assessed Value $ 0 • 106% Tax Limit Before Annexations $2,595,602 059 $2 9233 $7,587,751 Add for Annexation $10,510 250 $2 9233 $30,725 106% Limit for Subsequent Years $2,606,112 309 $2 9233 $7,618,475 State of Washington Constitutional Limit Assessed Valuation $2,606,112 309 $3 6000 $9,382,004 Levy Margin $1,763,529 1996 Levy $7,618,475 • Page 1 , EXHIBIT 11 • City of Yakima General Fund Resources -1996 Budget Actual Amended Est. Actual Preliminary 96 vs '95 Receipts Budget Receipts Budget Budget 1994 1995 1995 1996 Change TAXES Real and Personal Property Tax 2,648,422 3,027,587 3,029,121 2,989,297 -1.3% Criminal Justice Sales Tax 130,096 120,000 144,000 320,000 166.7% Retail Sales & Use Tax 8,910,979 9,240,000 9,310,000 9,600,000 3.9% Business License Tax 461,667 440,000 450,000 460,000 4.5% Franchise Fees Pacific Power & Light 514,251 Nob Hill Water Association 10,525 11,400 11,200 11,800 3.5% Natural Gas 185,002 185,000 183,045 185,000 Total Franchise Fees $709,778 $196,400 $194,245 $196,800 0.2% Utility Tax Pacific Power & Light 1,313,993 1,900,000 1,900,000 1,950,000 2.6% Nob Hill Water Assn. 82,145 80,000 .76,000 82,000 2.5% Natural Gas 304,804 290,000 360,000 350,000 20.7% Valley Disposal 179,754 185,000 184,200 190,000 2.7% Telephone 953,911 950,055 1,029,045 1,050,000 10.5% City Water Utility 464,160 449,450 473,366 481,446 7 1% City Sewer Utility 932,303 941,509 850,200 921,588 -2.1% • City of Yakima Refuse 187,060 195,145 196,846 213,700 9.5% Sewer Septage 160 1,000 100 100 - 90.0% Total Utility Tax $4,418,289 $4,992,159 $5,069,757 $5,238,834 4.9% Gambling Excise Tax 465,691 440,000 445,000 445,000 1 1% Leasehold Excise Tax 998 1,500 1,000 1,000 - 33.3% Total Taxes $17,745,920 $18,457,646 $18,643,123 $19,250,931 4.3% LICENSES AND PERMITS Regulatory Business Licenses 14,933 15,000 15,000 15,000 Amusements 5,150 5,200 5,200 5,200 Penalties on Business Licenses 4,029 3,500 4,000 4,000 14.3% Gun Permits 12,588 20,000 8,000 8,000 - 60.0% Building Permits 256,429 250,000 300,000 250,000 Building Code Inspections - Selah 74,415 50,000 42,000 42,000 - 16.0% Fireworks Stand Permits 100 100 100 100 Mechanical Permits 27,630 25,000 25,000 25,000 Plumbing Permits 41,549 38,000 38,000 38,000 Radon Detectors 1,070 1,000 435 435 - 56.5% Sign Permits 6,652 6,000 6,000 6,000 Environmental Impact Permits 2,562 2,500 2,500 2,500 Dangerous Dog Registration Fee 100 100 . 100 Dog Licenses 29,934 31,000 26,000 26,000 - 16.1% Dog License Penalties 1,890 2,000 1 ,500 1,500 - 25.0% Right -of -Way Use Permits 2,000 2,000 2,000 2,000 0 Total Licenses and Permits $ 481,031 $451,400 $475,735 $425,835 -5.7% Page 1 • City of Yakima General Fund Resources -1996 Budget Actual Amended Est. Actual Preliminary % vs '95 Receipts Budget Receipts Budget Budget 1994 1995 1995 1996 Change INTERGOVERNMENTAL REVENUE Cops Ahead Program 101,417 67,611 150,594 48.5% Mobile Home /Camper Excise Tax 16,865 17,500 17,693 18,700 6.9% Motor Vehicle Excise Tax 1,012,868 1,040,000 1,082,932 767,800 - 26.2% Criminal Justice - High Crime 359,374 350,000 334,768 284,800 - 18.6% Criminal Justice - Population 87,530 75,000 79,122 76,500 2.0% Criminal Justice - Grants 55,113 72,365 74,146 82,599 14.1% Sales Tax Equalization 64,536 50,000 76,707 30,000 -40.0% Liquor Excise Tax 191,318 190,000 186,717 177,000 -6.8% Liquor Board Profits 388,728 385,000 335,000 325,000 - 15.6% DARE Program School Dist. #7 41,917 16,673 25,673 9,000 - 46.0% Housing In -Lieu Tax 5,325 5,325 5,190 5,190 -2.5% Drug Enforcement Agency 13,081 10,000 10,000 10,000 Resource Officers 129,903 129,903 136,903 5.4% Fire Protection Charge- Fairgrounds 13,000 12,000 Fire Protection Charge -State Facilities 31,571 5,153 Fire Investigator Services 17,267 - 100.0% 911 Technical Services 852 1,500 800 800 - 46.7% 911 Administrative Services 48,000 48,000 Fire Dispatch Services 67,935 70,530 70,530 74,865 6.1% Union Gap Electronics -4,950 5,400 1,800 1,800 - 66.7% Fire Training Services 20,004 8,739 11,265 - 43.7% Codes -Fire Inspection Services 1,566 County Share of Hearings Examiner 12,697 15,000 15,000 15,000 Total Intergovernmental Revenue $2,344,758 $2,572,884 $2,590,050 $2,237,816 - 13.0% • Page 2 • City of Yakima General Fund Resources -1996 Budget Actual Amended Est. Actual Preliminary 96 vs '95 Receipts Budget Receipts Budget Budget 1994 1995 1995 1996 Change CHARGES FOR SERVICES Accident Reports - Police 8,355 7,500 9,000 9,000 20.0% Fingerprints 5,675 5,000 5,500 5,500 10.0% Miscellaneous Police Services 2,273 2,000 2,000 2,000 Verification Letters 2,705 2,500 2,800 2,800 12.0% Vending Machine Revenue - Jail 11,200 Photostat - Fire 1,440 1,500 500 500 - 66.7% Sale of Maps - Codes 1,540 1,500 1,200 1,200 - 20.0% Examinations -- Codes 410 200 200 200 Sale of Maps & Publications - Planning 3,422 2,150 3,400 3,400 58.1% , Sale of Maps & Publications - Engineering 356 400 300 300 - 25.0% Sale of Plans & Specifications - Engineering 4,463 4,000 3,000 3,000 - 25.0% Engineering OUA Fees 3,883 4,000 3,500 3,500 - 12.5% Sale of Publications - Licensing 584 600 300 300 - 50.0% Examinations - Human Resources 3,435 6,000 10,000 10,000 66.7% Sale of Maps -- Data Processing 2,310 Office Supplies Revenue 151,816 156,006 54,763 56,407 - 63.8% Print Shop - Outside Billings 1,000 1,000 40 Sale of Codes and Publications - Clerk 6,068 600 3,252 1,100 83.3% Polygraph Testing 1,575 1,500 1,500 Electronics - Maintenance 9,745 9,700 7,500 7,500 - 22.7% M- Circuit Lines 4,818 7,500 4,000 4,000 - 46.7% Monitoring Service - Fire Alarms 43,910 44,000 41,760 41,760 -5.1% Fire Training Services 985 2,000 Fire Alarm Permit 200 300 200 200 - 33.3% Dog Impound Fine 3,935 4,100 3,000 3,000 - 26.8% Engineering (Contractors) 36,298 30,000 55,000 50,000 66.7% Plan Checking Fees 128,890 105,000 150,000 130,000 23.8% Zoning and Subdivision Fees 40,231 36,000 30,000 30,000 - 16.7% Engineering (City Projects) 306,057 250,000 260,000 260,000 4.0% Customer Services 433,040 521,285 506,114 496,862 -4.7% Print Shop Revenues 107,218 100,000 105,000 111,000 11.0% City Services 1,180,270 1,217,565 1,217,565 1,255,489 3.1% Total Charges for Services $2,495,905 $2,521,406 $2,482,354 $2,502,718 -0.7% FINES AND FORFEITURES Traffic Infraction Penalties 270,344 275,000 280,000 280,000 1.8% Other Non - Parking Penalties 26,030 28,000 15,000 15,000 -46.4% Parking Infraction Penalties 183,723 200,000 190,000 190,000 -5.0% DWI Penalties - Criminal) 47,058 44,000 31,000 31,000 -29.5% Other Criminal /Traffic Misdemeanors 181,322 180,000 187,000 187,000 3.9% Other Non - Traffic Misdemeanors 52,197 52,800 53,000 53,000 0.4% 0 District Court Recoupments 236,229 230,000 260,000 260,000 13.0% Dog Citations 1,497 2,100 1,500 1,500 - 28.6% Total Fines and Forfeitures $998,399 $1,011,900 $1,017,500 $1,017,500 0.6% Page 3 s • iiil City of Yakima General Fund Resources -1996 Budget Actual Amended Est. Actual Preliminary 96 vs '95 Receipts Budget Receipts Budget Budget 1994 1995 1995 1996 Change MISCELLANEOUS REVENUE Income From Investments 568,709 500,000 675,000 625,000 25.0% Interest on Sales Tax 34,419 35,000 35,000 35,000 Fire DepartmentProperty Lease /Rental 20,845 2,442 Parking Permits 1,657 1,500 900 900 - 40.0% Public Telephone Compensation 1,031 900 1,000 1,000 11.1% Property Rental 300 300 300 300 DARE Contributions 1,753 3,235 Fire Command School 4,190 5,000 - 100.0% Contributions City Pension 1,901 1,800 2,000 2,000 11.1% Unclaimed Monies 16,545 500 4,845 1,000 100.0% Sale of Salvage 29,648 Vending Machine Revenue 268 750 - 100.0% III Recycling 121 125 1,000 1,000 700.0% Other Miscellaneous Revenue 14,641 8,500 8,500 8,500 Total Miscellaneous Revenue $696,029 $554,375 $734,222 $674,700 21.7% NON - REVENUES Residual Equity Transfer Sale of Fixed Assets -63 140,000 140,000 - 100.0% Capital Lease Financing 60,000 Damage Reimbursements - Police 1,255 500 3,211 1,000 100.0% Operating Transfers In 170,000 90,000 90,000 90,000 Total Non - Revenues 171,192 230,500 233,211 151,000 - 34.5% TOTAL REVENUE $24,933,234 $25,800,111 $26,176,195 $26,260,500 1.8% BEGINNING UNENCUMBERED BALANCE $2,676,423 $3,372,577 $3,372,577 $2,953,539 - 12.4% TOTAL RESOURCES $27,609,657 $29,172,688 $29,548,772 $29,214,039 0.1% 4 1111 Page 4