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Home My WebLink About2000-054 Reenacting the Annual Property Tax ORDINANCE NO. 2000- 54 AN ORDINANCE relating to the annual property tax levy; reenacting, ratifying, approving, and confirming the regular property tax levy passed on November 9, 1999. WHEREAS, on October 26, 2000, the Washington State Supreme Court declared Initiative 695 to be unconstitutional in its entirety; and WHEREAS, several cities have filed a lawsuit challenging the constitutionality of Initiative 722 in its entirety and requesting an injunction to prevent Initiative 722 from taking effect; and WHEREAS, these constitutional challenges create uncertainty as to whether or not Initiative 722 is legally valid; and WHEREAS, in light of these legal uncertainties, the City Council deems it to be in the best interest of the City of Yakima to clarify the City Council's intent with respect to the real property tax levy passed on November 9, 1999, now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Section 1 of Ordinance No. 99 -44 passed on November 9, 1999, a copy of which is attached hereto as Exhibit A and incorporated by reference herein, is hereby reenacted, ratified, approved, and confirmed effective January 1, 2000. Section 2. Section 1 of Ordinance No. 99 -45 passed on November 9, 1999, a copy of which is attached hereto as Exhibit B and incorporated by reference herein, is hereby reenacted, ratified, approved, and confirmed effective January 1, 2000. Section 3. Section 1 of Ordinance No. 99 -46 passed on November 9, 1999, a copy of which is attached hereto as Exhibit C and incorporated by reference herein, is hereby reenacted, ratified, approved, and confirmed effective January 1, 2000. Section 4. The City Clerk is directed to transmit and file a certified copy of this ordinance with the Clerk of the Board of the Yakima County Commissioners and the Yakima County Assessor. ' (1k)ord /property tax levy 11- 16 -00 /rlp Section 5. Pursuant to Article VI, Section 2 of the Yakima City Charter, this ordinance shall take effect on November 21, 2000. PASSED BY THE CITY COUNCIL, signed and approved this 21 day of November, 2000. ATTEST: Ma lace, Mayor 6 /245 City Clerk Publication Date: 11/25/00 Effective Date: 11/21/00 • (Ik)ord /property tax levy 11- 16- 00 /rlp ORDINANCE A 106% ORDINANCE NO. 99- 44 AN ORDINANCE relating to the annual property tax levy; authorizing an increase in the City's regular levy from the amount levied the previous year. WHEREAS, RCW 84.55.120 requires a taxing district that collects regular levies to hold a public hearing on revenue sources for the district's following year's current expense budget, including consideration of possible increases in property tax revenues; and WHEREAS, pursuant to RCW 84.55.120 and the City Charter, on November 2, 1999, upon due and proper legal notice, the Yakima City Council held a public hearing to consider the City's general government budget, general revenue requirements for the 2000 calendar year, and the total levy amount pertaining to 2000 revenues from real and personal property taxes; and WHEREAS, Section 209 of Referendum Bill 47 (RCW 84.55.120) provides that no increase in property tax revenue, other than that resulting from the addition of new construction and improvements to property in any increase in the value of state - assessed property, may be authorized by a taxing district, except by adoption of a separate ordinance or resolution, pursuant to notice, specifically authorizing the increase in terms of both dollars and percentage; and WHEREAS, the City Council, after the public hearing on November 2, 1999, 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 as being necessary and in the best interests of the citizens of the City of Yakima; and WHEREAS, the amount of property tax levied for collection in 1999 was $9,833,718 for general government purposes; and WHEREAS, the discretionary increase in property tax levied for collection in 2000 shall be in the amount of $590,023, which is a percentage increase of six percent (6 %) from the previous year; and WHEREAS, the non - discretionary increases in property tax levied for collection in 2000 can only be estimated due to the absence of final values to be provided by the Yakima County Assessor, now, therefore, (Word/property tax levy 299 /rip EXHIBIT A ORDINANCE A 106% BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. The following increases in the regular property tax levy, over the amount of the previous year's levy, are hereby authorized to be cumulatively levied for collection in 2000: A. A discretionary increase of $590,023, which is a percentage increase of six percent (6 %) over the amount levied for collection in 1999; plus B. An estimated increase of $178,737 for recent annexations; plus C. An estimated increase of $152,832 for new construction and improvements to property; plus D. An increase authorized by state law for state- assessed property values. Section 2. The City Clerk is directed to transmit and file a certified copy of this ordinance with the Board of Yakima County Commissioners and the Yakima County Assessor on or before November 12, 1999. Section 3. Pursuant to Article VI, Section 2 of the Yakima City Charter, this • ordinance shall take effect on November 9, 1999. PASSED BY THE CITY COUNCIL, signed and approved this 9th day of November, 1999. A'11'EST: (� John Puccinelli, Mayor /0 t City Clerk Publication Date: 11 -12 -99 Effective Date: 11 -09 -99 w..tif e4 t^ be a true and correct copy of the ` T 1 i:'.cd in my office. 9 t ( CITY CLERK (Ik)ord /Property tax Ievy 2 99/ ❑p ORDINANCE B ORDINANCE NO. 99 45 AN ORDINANCE relating to the annual property tax levy; authorizing a limit factor of 106 percent for the regular levy for the 2000 calendar year. WHEREAS, the City Council of the City of Yakima is meeting and is considering the City budget for the calendar year 2000; and WHEREAS, the budget for 2000 includes a review of all available sources of revenue and proposed expenses and obligations dependent upon these revenues; and WHEREAS, in 1971, the state legislature imposed a statutory limit on regular property tax levy increases requiring that regular property taxes levied by a taxing district may not exceed 106 percent of the taxes levied by the district in the previous year (plus an amount to account for new construction and increases in the value of state- assessed property); and WHEREAS, Section 204 of Referendum Bill 47, RCW 84.55.0101, provides that a taxing district may use a property tax levy "limit factor" of 106 percent, or less, based upon a finding of substantial need by a majority vote plus one of the City Council; and WHEREAS, pursuant to RCW 84.55.0101, the City Council finds and determines that in order to maintain a solid revenue base to provide critical services to the citizens of the City of Yakima, there is a "substantial need" to increase the regular property tax levy above the "Implicit Price Deflator," now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. The limit factor for the regular levy for collection in calendar year 2000 shall be 106 percent of the highest amount of regular property taxes that could have been lawfully levied in the City of Yakima in any year since 1985. Section 2. The City Clerk is directed to transmit and file a certified copy of this ordinance with the Board of Yakima County Commissioners and the Yakima County Assessor on or before November 12, 1999. Section 3. Pursuant to Article VI, Section 2 of the Yakima City Charter, this ordinance shall take effect on November 9, 1999. PASSED BY THE CITY COUNCIL, signed and approved this 9th day of November, 1999. I < _ _ � 1 ATTEST: John Puccinelli, Mayor City Clerk Certified to be a true and correct copy of the original filed in my office. ! t -i 5 -cz: Publication Date: 11 -12 -99 CITY CLERK,: Effective Date: 11 -09 -99 ` ' _ �, s p.;.: (1k)aid/property tax levy 99 /rip EXHIBIT B :,t- _ �� ORDINANCE C ORDINANCE NO. 99 - 46 AN ORDINANCE fixing and levying the amount of ad valorem taxes necessary to balance estimated revenue with estimated expenditures for the 2000 Budget for the City of Yakima. WHEREAS, the City Council finds that the total net amount of $11,555,310 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 2000 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 $11,555,310 for the following purposes: General Government Levy Operating Funds $9,578,310 Firemans' Relief & Pension Fund 1,227,000 Amount of tax levy for General Government Purposes (1) $10,805,310 Special Purpose Tax Levy 2000 750,000 Total Levy Amount (1) $11,555,310 (1) Includes an additional $50,000 to provide for final adjustments in State assessed, new construction and annexation values. Section 2. The City Clerk is directed to transmit and file a certified copy of this ordinance with the Board of Yakima County Commissioners and the Yakima County Assessor on or before November 12, 1999. Section 3. Pursuant to Article VI, Section 2 of the Yakima City Charter, this ordinance shall take effect on November 9, 1999. PASSED BY THE CITY COUNCIL, signed and approved this 9th day of November, 1999. ATTEST: ' John Puccinelli, Mayor City Clerk f';rtifkw! la be a true and correct copy of the original filed in my office. /1—/ J - 0 blication Date: 11 -12 -99 CITY CLERK / _ - G fective Date: 11 - 09 - 99 By Word /ad valorem t{A1e+97 /14 EX H 1 8 f T C "— . • .. . - BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. J /Q For Meeting Of: November 21, 2000 ITEM TITLE: Consideration of ordinance reenacting, ratifying, approving and confirming the regular Property Tax Levy passed on November 9, 1999. SUBMITTED BY: Dick Zais, City Manager Rita Anson, Finance Director CONTACT PERSON/TELEPHONE: Rita Anson, Finance Director #575 -6070 Ray Paolella, City Attorney #575 -6030 SUMMARY EXPLANATION: On November 9, 1999, Council approved, by a super majority vote, a 6% increase in the property tax levy, to be collected in 2000. Council approved this increase based on a determination of substantial need in order to maintain essential City services. The basis for the substantial need determination included: (a) the distressed economic condition of Yakima which had resulted in serious declines in the City's other critical revenues, (b) increases in public safety pension and other mandated and contractual obligations, (c) the need to continue the City's investment in repairing and rehabilitating City streets and several other elements identified in the agenda statement which accompanied the 1999 ordinance. These trends and conditions have continued, or worsened, during the past year. Initiative 722 (I -722) was passed on November 7, 2000. There are many uncertainties surrounding I -722, and a lawsuit has already been filed challenging the constitutionality of the initiative. On December 7, 2000, I -722 is scheduled to become effective and, if upheld by the courts, will repeal Council's previous decision to adjust the property tax levy, unless those rates are reenacted prior to December 7, 2000. Prior to the effective date of I -722, Council may reenact the rate adjustment adopted in 1999. This would sustain those revenues already collected and spent on services provided in 2000, estimated to be approximately $600,000. (This ordinance requires a super majority vote to become effective.) Resolution Ordinance X Other (Specify) Contract Mail to (name and address): Phone: Funding Source APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: This is a Council Policy Issue BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION: Ordinance passed. ORDINANCE NO. 2000 -54