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HomeMy WebLinkAbout1997-068 Property Tax Levy ORDINANCE B ORDINANCE NO. 97- 68 AN ORDINANCE relating to the annual property tax levy; authorizing a limit factor of 106 percent for the regular levy for the 1998 calendar year. WHEREAS, the City Council of the City of Yakima is meeting and is considering the City budget for the calendar year 1998; and WHEREAS, the budget for 1998 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 amends RCW Chapter 84.55 to provide 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, 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 1998 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 14, 1997. Section 3. Pursuant to Article VI, Section 2 of the Yakima City Charter, this ordinance shall take effect on November 11, 1997. • (Iklord /property tax levy /rip . PASSED BY THE CITY COUNCIL, signed and approved this loth day of November , 1997. AflEST: `� Buchanan, Mayor A ting City Clerk Publication Date: November 14, 1997 Effective Date: November 11, 1997 llk)ortl /PropertY tax k y /rip one hundred six percent; COMPLETE TEXT OF • fb) For taxing districts for which a lim fact is authorized undersection 204 ofthis act: the.Iesser of the limit i i i ii Referendum Bill 47 factor authorized under that section or one hundred six (continued) percent: (c) For all other districts. the lesser of one hundred six • percent or one hundred percent plus inflation: and shall first reduce the levy of any rural library district, by such " t( !� Regular property taxes" has the meaning given it in . amount as may be necessary, but the levy of any rural library RCW 84.04.140, and also includes amounts received in lieu of district - shall not be reduced to less than fifty cents per regular property taxes. thousand dollars against the value of the taxable property, as determined by the county, prior to any further adjustments Sec. 202. RCW 84.55.010, and 1979 ex.s. c218 s 2 are pursuant to RCW 84.52.010. For purposes of this section each amended to read as follows: °regular property tax levy" shall mean a levy subject to the ' Except as provided in this chapter, the levy for a taxing limitations provided for in Article VII, section '2 of the state district in any year shall be set so that the regular property' Constitution and /or by statute, taxes payable in the following year shall not exceed ((efte the limit factor multiplied by the .. Sec. 126. RCW 84.70.010 and 1994 c 301s 56 are each amount of regular property taxes lawfully levied forsuch district amended to read as follows: - aw • in the highest of the three most recent years in which such . (1)1f, on.orbefore December3l in any calendaryear, any taxes were levied for such district plus an additional dollar real or personal property placed upon the assessment roll of amount calculated by multiplying the increase in assessed that year is destroyed in whole or in part, or is in an area that value in that . district. resulting from new construction, has been declared a disaster area by the govemorand has,been improvements to property, and any 'increase in the assessed reduced in value by more than twenty percent as a result of a value of state - assessed property by the regular property tax natural disaster, the ((tfue-enel-fair)) assessed value' of such levy rate of that district for the preceding year. • property shall be reduced for that year by,, :an amount „ • - r determined as.follows: -a T; Sec, 203. RCW 84.55.020 and 1971 ex s c,288 s21 are (a) First take the ((true end fair)) assessed value of such each amended to read as follows: , ' .. taxable property before destruction or reductioKin value and Notwithstanding , the limitation set forth in "RCW deduct therefrom the true and fair value of -the remaining 84.55.010, the first levy for a taxing district created: from property afterdestruction or reduction in value, -.. : consolidation of similar taxing districts shall beset so that the (b) Then divide any amount remaining by the nurtaberof regularproperty taxes payable in the following year shall not days in the yearend multiply the qu ©tient the number'4t da s exceed y (( )thelimit.factormultiplied - . `remaining in the calendar year afterthe date of tti4destruction y thb sum of the amount of regular property taxes lawfully '• .. orreduction in,yalue of the PertY� '�. `- �:,�:: �;- 1 . levied for each component taxing distract in the highest of the (2) No - reduction in the c a « und ffaiir assessed value three most recent years in which such taxes were levied for • shall be made more than three, years after the date of such district plus the additional dollar amount calculated by destruction or reduction in value. multiplying the increase in assessed value in each component (3) The assessor shall make such reduction on his or her district resulting from new construction and to own motion; however, the taxpayer may make application for property by the regular property tax rate of each component reduction on forms prepared by the department and provided by district for the preceding year the assessor. The assessor shalt' notify the taxpayer of the t` . amount of reduction. - • :,: Ny: . :: :, . r ,:: SECTION. Sec. 204.. A new - section is added to (4) If destroyed property is replaced priorto the:valuation chapter 84.55 RCW to read as:follows: , dates contained in RCW 36.21.080 and 36.21.090; the'total •:' -, &`r_Upon a finding of substantial need, the legisi"ative ' taxable value forthat year shall not:exceed the value as of the atataenty ofa taxihglljPtrict Other tlran state may provide for , appropriate valuation date in RCW 36.21.080 or36.21.090 dse of a limit. factor under this chapter of one' hundred' six • whichever is appropriate. # . percent or less. In districts with legislative authorities offour (5) The taxpayer may appeal the amount of reduction to members or less, two- thirds of the members must approve an the County board of equalization Within thirty days ofnotification ordinance or resolution under this section. In districts;with Or July 1st of the year of reduction, whichever is later Jhe board r mot ltien four members, a majority plus one vote Milk approve shall reconvene;: if necessary, to hear the appea1:42 :- ;r:::= • aj' ordinance or resolution under this section:' The new limit factorshall be effective fortaxes collected in the following year PART II only. 106 PERCENT LIMIT Sec. 205. RCW 35.61.210 and 1990 c 234 s 3 are each Sec. 201. RCW 84.55.005 and 1994 c301 s49 are each amended to read as follows: amended to read as follows: . The board of park commissioners may levy or cause to As used in this chapter((T )): ' be levied a general tax on all the property located in said park (1) "Inflation" means the percentage change in the implicit district each year not to exceed fifty cents per thousand dollars price deflator for personal consumption expenditures for the of assessed value of the property in such park district. In United States as published for the most recent twelve -month addition, the board of park commissioners may levy or cause period by the bureau of economic analysis of the federal to be levied a general tax on all property located in said park' department of commerce in September of the year before the district each year not to exceed twenty -five cents per thousand taxes are payable; dollars of assessed valuation. Although park districts are (2) "Limit factor" means: authorized to impose two separate regular property tax levies, (a) For taxing districts with a population of Tess than ten the levies shall be considered to be a single levy for purposes thousand in the calendar year prior to the assessment year, of the ((one hundred six percent)) limitation provided for in 40 The above text is an exact reproduction as submitted by the Sponsor. The Office of the Secretary of State has no editorial authority. BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting Of 11/11/97 ITEM TITLE: Public Hearing and Consideration of Legislation pertaining to Ad Valorem Taxes to be collected for the Fiscal 1998 Year. SUBMITTED BY: Dick Zais, City Manager John Hanson, Director of Finance & Budget Robert Wheeler, Financial Services Manager Ray Paolella, City Attorney CONTACT PERSON/TELEPHONE: Dick Zais / 575 -6040 John Hanson / 575 -6070 Ray Paolella / 575 -6030 Robert Wheeler / 575 -6070 SUMMARY EXPLANATION: Background As a result of the passage of Referendum 47, it is necessary to take several administrative and legal steps which are new. Your package includes four (4) separate ordinances. Ordinance A, B, and C are management's recommendation for the property levy for 1998. Ordinance purposes are: Ordinance A identifies Council's intent to authorize an increase in the tax levy over .1997 levels. This ordinance requires a simple majority to pass. It is required by Section 209 of Referendum 47. This is legally necessary to increase the '98 tax levy by any amount over 1997 levels. • CONTINUED Resolution _ Ordinances. A, B, C , D Contract _ Other (Specify) Attachments L II, II, IV Funding Source APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: Hold Hearing and pass Ordinances BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION: Ordinances passed. Ordinance No. 97 -67 (Ordinance A - Intent) Ordinance No. 97 -68 (Ordinance B - 6% increase Ordinance No. 97 -69 (Ordinance C - Tax Levy) Legal /BD Agenda Ad Val 1 11/7/97 - Ordinance B establishes the limit of 6% increase in the tax for the 1998 tax year. This ordinance requires the majority plus one of the Council members present which constitutes a quorum. This is required by Section 204 of Referendum 47. Additionally, another change in the law created by Referendum 47 is that property taxes limited to below 6% in the past could be recouped in future years. Under Referendum 47 this is excluded. If you do not increase for the full 6% discretionary tax adjustment, it is "lost forever ". This ordinance provides for a determination of "substantial need" to increase the property tax levy above the "implicit price deflator" set in Referendum 47. Ordinance C fixes the tax levy for the City for 1998. It is virtually the same as in previous years' ordinances. This ordinance includes not only the regular tax but also special levy taxes for bond repayments. This ordinance complies with RCW 35.33.135 and requires a simple majority vote to pass. Ordinance D is necessary only if Ordinance B fails. Ordinance D includes the discretionary property tax increase at the 1.9 %, implicit price deflator (IPD) identified in Referendum 47. Discussion The total 1998 City of Yakima recommended property tax levy includes the 6% levy, levies for voted bond issues, and amounts for annexations and new construction. Preliminary data received from the Yakima County Assessor shows a combined increase of approximately $176.3 million or 6.8% in the assessed valuation or operating levy base of the City of Yakima, as a result of annexations, new construction and re- evaluations. At a 106% increase, the City will be limited to a regular increase of $501,698 or 6% above last year's Operating Levy. Additionally, the levy may be increased $186,145 for property taxes on new construction and an estimated $103,893 for property taxes on newly annexed areas. Thus, the increase amounts to a total of $791,736 in the amount of property taxes the City will be allowed to levy for basic services during the 1998 tax year. Based on present available estimates for 1998, the recommended operating tax levy for the City of Yakima would increase property taxes on a $100,000 home by $9.00 per year. If the implicit price deflator ordinance were chosen, the property tax for a $100,000 home would decrease ($13.00) next year below the recommended 1998 level. This option would necessitate a reduction in General Government resources (General Fund, Parks, Streets, Library) Fire Pension reserves of approximately $350,000. The City has favored State property tax reform, and now with the passage of Referendum 47, continue to endorse the State limitation. The local government tax portion however, has been limited over the years. As we have stated previously, City management is respectfully recommending that the property tax levy be set at a 6% increase to maintain and preserve essential and vital services and resources. It is important t6 remember the City has already been under a twofold statutory limit -- the 6% limit and the $3.60 per $1,000 limit since the 1970's. Until the passage of Referendum 47, the State of Washington has not been limited to similar tax levy limits and have reaped a windfall as assess value increase has escalated at higher levels. The impact on the taxpayer of a local 6% levy as noted above to Yakima taxpayers, is minimal ($13 per year on an average $100,000 home), however, the cumulative impact Legal /BD Agenda Ad Val 2 11/7/97 • on the City Budget is approximately $350,000 on vital General Government services. The confirmation of the levy at 6% is needed to preserve essential City resources, avoid reduction in municipal service levels and support policy issue recommendations for enhanced service levels. For example, the area of Street Operations (Attachment I) reflects the proposed levy, the alternate reduced levy, and an analysis of the impact by City fund. Specifically, the General Fund would be reduced by $81,000, the Library by $32,000, Parks & Recreation, $46,000, Streets by $160,000 and Fire Relief and Pension by approximately $20,000. Further, as reflected in Attachments II and III, the City's per capita property tax and per capita combined revenue are the second and third lowest, respectively of 14 comparable cities in the State. The City's tax rates are a "good" deal for local homeowners and businesses. We believe that reducing property taxes to a level below the 6% increase would negatively impact general government, and not be in the public interest to meet critical service needs. Attachment IV describes all detailed general fund revenues. Finally, the levy ordinance, either C, or D, are. $50,000 higher than the levy shown in the Preliminary Budget and the Attachments. This procedure allows for final legally allowed final adjustments in State assessed, new construction and annexation values. A Legal /BD Agenda Ad Val 3 • 11 /7/97 10/31/97 5:30 PM . City of Yakima, Washington Effect of Referendum #47 on the ATTACHMENT I General Government Property Tax Levy 1998 vs 1997 Proposed Proposed Estimated General Government 1997 Regular 1998 Percent 1998 Property Tax Levy Levy Increase Levy Increase Tax Rate General Fund 2,585,262 171,366 2,756,628 6.6% $0.9960 Library 1,053,864 63,232 1,117,096 6.0% $0.4036 Parks & Recreation 1,546,099 92,766 1,638,865 6M% $0.5921 Street & Traffic Ops. 2,202,070 314,248 2,516,318 14.3% $0.9092 Firemens Relief & Pen. - 974,340 150,124 1,124,464 15.4% $0.4063 Total Operating Levy**** $8,361,635 $791,736 $9,153,371 9.5% $3.3071 Alternate Alternate Estimated General Government 1997 Proposition 1998 Percent 1998 Property Tax Levy Levy Increase Levy Increase Tax Rate General Fund 2,585,262 90,484 2,675,746 3.5% $0.9668 Library 1,053,864 31,616 1,085,480 3.0% $0.3922 Parks & Recreation 1,546,099 46,383 1,592,482 3.0% $0.5754 Street & Traffic Ops. 2,202,070 154,145 2,356,215 7.0% $0.8513 Firemens Relief & Pen. 974,340 122,345 1,096,685 12.6% $0.3962 Total Operating Levy "" $8,361,635 $444,973 $8,806,608 5.3% $3.1819 Comparison of Proposed Alternate Proposed vs Alternate 1998 Effect of 1998 Percent Effect on 1998 Tax Levy Levy Referendum Levy Decrease Tax Rate General Fund 2,756,628 ($80,882) 2,675,746 (2.9)% ($0.0292) Library 1,117,096 ($31,616) 1,085,480 (2.8)% ($0.0114) Parks & Recreation 1,638,865 ($46,383) 1,592,482 (2.8)% ($0.0167) Street & Traffic Ops. 2,516,318 ($160,103) 2,356,215 (6.4)% ($0. Firemens Relief & Pen. 1,124,464 ($27,779) 1,096,685 (2.5)% ($0.0101) Total Operating Levy**** $9,153,371 ($346,763) $8,806,608 (3.8)% ($0.1252) ""Includes Annexations . and New Construction INCREASE PERCENT 1997 AMOUNT 1998 INCREASE Assessable Valuation Operating Levy Base $2,591,498.001 $176,267.966 $2,767,765.967 6.8% Bond Levy Base $2,494,152.980 $169,605.033 $2,663,758.013 6.8% • 1 . ATTACHMENT II The City has compiled data from the State Auditor's Office which The following identifies per capita property tax for comparable sized cities throughout th e State. compares the City's per capita property tax income for 1995 (the last year information had been compiled). It shows the City of Yakima's property tax per capita is $121; which is $67 less than average per capita. Yakima ranks second lowest in tax per capita of the 14 cities. The City of Yakima's property tax revenues are less than the average for the rest of the cities due to lower market valuation of property, senior citizen tax relief, and agricultural tax relief, etc. MUNICIPAL BENCHMARK COMPARISONS -- 36,000 - 189,000 POPULATION - - PER CAPITA PROPERTY TAXES (rounded to the closest dollar) $350 5304 5317 1 $300 rt City Property Tax Average is $188 -- $278 $ 28 4 or $67 (per thousand dollars of . assessed valuation) MORE than the $247 $250 1 City of Yakima. 5227 rl 5219 Yakima $200 -I- 5188 $159 $163 $166 •®�. —• $154 $150 5117 5121 $100 x ‘° i c.) i - 7 . 1 7 z g $50 P. 5 x o z Z w x x $0 Data compiled from the State Auditor's Local Government Comparative Statistics-12/31/95. T&-III 1998 Forecast 10/14/97 L� 1 1 ri1.111vJ.JUl . s The chart below on Combined Per Capita Tax Revenues shows that Yakima ranks 3rd • from the 1owzst of 14 comparable cities in the State at $444 per capita taxes or $96 below the average of $540 based on 1995 actual data. The most important conclusion from this analysis is that City of Yakima businesses and residents enjoy a significant advanta . e in their • er ca • ita tax com a ared to other com 'arable Washin -ton cities. Moreover, Yakima's competitive economic position in the regional economy of the State is greatly enhanced by this lower per capita tax level. MUNICIPAL BENCHMARK COMPARISONS -- 36,000 - 139,000 POPULATION P ER CAPITA COMBINED REVENUE • ( to the clo dollar) The City average per capi revenue is $540 $863 $900 T which is $96 MO tha the City of Yak $803 1 $777 $783 $785 S800 1 -® I Yakima 5700 $669 1 $584 5600 $539 $485 $490 ■••■ 5500 $4.44 $448 t $421 I $400 5400 5300 - 5200 - ac . w R fl c+ cam tC G y 5100 - -- o c E. F �G c ` a � O J Q= , SO Data compiled from the State Auditor's Local Government Comparative Statistics-12/31/95. ATTACHMENT IV City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change TAXES Real and Personal Property Tax - 3,027,531 3,615,491 3,615,491 3,873,724 7.1% Criminal Justice Sales Tax 305,000 470,000 490,000. 500,000 6.4% Retail Sales & Use Tax 9,920,745 10,040,000 10,315,000 10,575,000 5.3% Franchise Fees Nob Hill Water Association 12,058 12,000 12,000 12,000 0.0% Natural Gas 200,725 200,000 214,805 210,000 5.0% Total Franchise Fees $212,782 $212,000 $226,805 $222,000 4.7% . _ _ Utility Tax Pacific Power & Light 2,024,054 2,100,000 2,030,000 2,050,000 -2.4% Nob Hill Water Assn. 85,011 85,000 85,000 85,000 0.0% Natural Gas 395,856 375,000 408,100 408,100 8.8% Valley Disposal 223,375 235,000 236,336 246,000 4.7% Cellular Telephone 500,000 651,365 851,050 70.2% Telephone 1,127,993 1,129,100 1,201,439 1,230,000 8.9% City Water Utility 498,284 495,446 536,200 537,880, 8.6% City Sewer Utility 913,808 879,825 924,555 966,064 9.8% City of Yakima Refuse 209,863 232,163 232,163 237,120 2.1% Sewer Septage . 908 500 500 500 0.0% Total Utility Tax $5,479,152 $6,032,034 $6,305,658 $6,611,714 9.6% Business License Tax , 470,667 465,000 470,000 470,000 1.1% Gambling Excise Tax 451,191 455,000 465,000 415,000 -8.8% Leasehold Excise Tax 328 575 700 575 0.0% Total Taxes $19,867,396 $21,290,100 $21,888,654 $22,668,013 6.5% LICENSES AND PERMITS • Regulatory Business Licenses 14,907 10,000 10,000 10,000 0.0% Amusements 3,449 5,200 3,500 3,500 -32.7 - -% Penalties on Business Licenses 4,209 4,000 4,000 4,000 0.0% Gun Permits 9,722 10,000 10,000 10,000 0.0% Building Permits 298,156 250,000 275,000 250,000 0.0% Building Code Inspections -- Selah 58,719 50,000 50,000 50,000 0.0% Fireworks Display Permits 50 100 50 50 - 50.0% Mechanical Permits 22,015 20,000 20,000 20,000 0.0% Plumbing Permits 36,815 38,000 40,000 38,000 0.0% Sign Permits 7,297 6,500 . 7,000 7,000 7.7% Penalty on Infraction 90 Environmental Impact Permits 2,760 2,500 2,500 2,500 0.0% Dangerous Dog Registration Fee 100 100 0.0% Dog Licenses 31,172 28,000 28,200 28,200 0.7% Dog License Penalties 3,120 1,800 1,200 1,200 - 33.3% Right -of -Way Use Permits 1,925 2,000 1,500 1,500 - 25.0% Total Licenses and Permits $494,314 $428,200 $453,040 $426,050 - 0.5% 124 City of Yakima General Fund Resources -1998 Budget Actual -Amended Est. Actual Preliminary 98 vs '97 . Receipts Budget Receipts Budget Budget - 1996 1997 1997 1998 Change INTERGOVERNMENTAL REVENUE Law Enforcement Block Grant 63,800 63,800 - 100.0% Cops Ahead Program 91,045 48,862 48,862 75,000 53.5% Mobile Home /Camper Excise Tax 17,834 18,000 17,914 17,800 -1.1% Motor Vehicle Excise Tax 878,118 720,000 770,490 780,000 8.3% Criminal Justice - High Crime 507,791 480,000 525,840 465,000 -3.1% - _ - Criminal Justice - Population /Violent Crime 86,327 85,000 86,279 76,700 -9.8% Criminal Justice - Grants 84,722 84,281 84,416 84,300 0.0% Sales Tax Equalization 31,043 Liquor Excise Tax 184,044 180,000 188,864 188,000 4.4% Liquor Board Profits 348,459 345,000 335,000 330,000 -4.3% DARE Program School Dist. #7 8,952 9,246 Housing In -Lieu Tax 5,264 5,264 5,264 5,264 Drug Enforcement Agency 23,080 15,000 10,000 8,000 - 46.7% Resource Officers 129,903 171,854 171,854 171,854 0.0% Fire Protection Charge - Fairgrounds 26,000 27,000 27,000 28,000 3.7% Fire /EMS Services for District #10 80,000 80,000 75,000 -6.3% Fire Protection Charge -State Facilities 23,471 15,000 911 Technical Services 155 911 Administrative Services 24,000 Fire Dispatch Services 74,865 Union Gap Electronics 1,800 Fire Training Services 20,335 14,053 14,053 Codes -Fire Inspection Services 2,655 500 County Share of Hearings Examiner 22,022 20,000 20,000 20,000 Total Intergovernmental Revenue X 4.2 - 56& 414 x 42 ¢4153 0.4% • 125 • City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change CHARGES FOR SERVICES - Accident Reports - Police 8,155 9,000 9,000 9,000 0.0% Fingerprints 8,330 5,500 8,000 8,000 45.5% Miscellaneous Police Services 1,994 2,000 2,000 2,000 Verification Letters 2,990 3,000 3,000 3,000 0.0% Vending Machine Revenue - Jail 2,498 10,000 10,000 Photostat - Fire 447 500 500 500 0.0% _ _ _ Sale of Maps -- Codes 886 800 800 800 0.0% Examinations - Codes 70 75 100 75 Sale of Maps & Publications - Planning 3,390 3,400 2,800 2,800 - 17.6% Sale of Maps & Publications - Engineering 147 200 50 100 - 50.0% Sale of Plans & Specifications - Engineering 1,120 2,500 12,500 5,000 100.0% Engineering OUA Fees 4,421 1,200 2,200 2,200 83.3% Sale of Publications - Licensing 75 200 600 400 100.0% Examinations - Human Resources 8,160 10,000 10,000 10,000 0.0% Office Supplies Revenue 45,319 56,269 39,238 40,000. - 28.9% Print Shop - Outside Billings 86 100 3,000 3,000 Sale of Codes and Publications - Clerk 565 100 300 300 200.0% City Jail Inmate - Medical Cost Sharing 257 500 2,000 2,000 Police Overtime Reimbursements 26,601 Polygraph Testing 500 500 Electronics - Maintenance 7,042 M- Circuit Lines 2,611 Monitoring Service - Fire Alarms 33,757 Fire Training Services 134 Probation Service Charges 100,000 162,972 250,000 150.0% Probation Day Detention Charges 10,000 , 15,000 109,200 992.0% Probation Home Detention Charges 40,000 66,747 " 100,497 151.2% Fire Alarm Permit 300 200 100 100 - 50.0% Dog Impound Fine 5,805 3,500 3,500 3,500 0.0% Engineering (Contractors) 88,253 . 50,000 75,000 65,000 30.0% Wastewater Connection Charges 100 100 Plan Checking Fees 156,835 150,000 . 170,000 150,000 0.0% Zoning and Subdivision Fees 38,799 30,000 30,000 30,000 0.0% Engineering (City Projects) 258,053 200,000 250,000 200,000 0.0% Interfund Charges - Data Processing 10,000 10,000 15,000 Intgerfund Charges - Customer Services 482,164 549,139 561,112 572,196 4.2% Print Shop Revenues 121,950 111,000 120,000 135,000 21.6 %. City Services 1,273,617 1,358,134 1,358,134 1,400,311 3.1% Total Charges for Services $2,558,230 $2,707,317. $2,929,253 $3,157,180 16.6% • 1 City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts _ Budget Budget . 1996 • 1997 1997 1998 Change FINES AND FORFEITURES 310,000 500,000 Municipal Court Infraction Pernalties 0 - 100.0% Traffic Infraction Penalties 370,003 340,000 150,000 10,000 5,000 - 100.0% 10, Other Non - Parking Penalties 9,130 185,000 185,000 -7.5% Parking Infraction Penalties 168,529 200,000 DWI Penalties - (Criminal) 34,185 34,000 24,000 10,000 - 70.6% 20,000 30,000 Municipal Court DWI Penalties 80,000 -100.0% Other Criminal /Traffic Misdemeanors 194,965 195,000 90,000 125,000 Municipal Court Criminal Traffic 70,000 108,000 Municipal Court non - Traffic Misdemeanors 25,000 100,0% Other Non - Traffic Misdemeanors 65,334 68,E District Court Recoupments 284,468 280,000 170,000 75,000 - 73.2% 27,000 50,000 Municipal Court Recoupments 7 00Q 1 0.0°/0 Dog Citations 2,092 1,500 Total Fines and Forfeitures $1,128,705 $1,128,500 $1,157,500 $1,084,500 -3.9% MISCELLANEOUS REVENUE Income From Investments 754,857 725,000 725,000 675,000 -6.9 % Interest on Sales Tax 41,009 40,000 42,000 42,000 5.0% Fire DepartmentProperty 1 ppp 5,000 Lease /Rental -937 Parking Permits 910 1,056 875 875 - 17.1% 1,500 1,500 0.0% Public Telephone Compensation 2,703 1,500 1, 300 300 Property Rental 300 300 DARE Contributions 4,169 264 Planning Contributions 4,288 4,500 4,500 Fire Command School 9,327 2,009 2,000 2,000 2 nnn n nw Contributions City Pension VVv Unclaimed Monies 3,107 5,000 5,000 5,000 0.0% Sale of Salvage 3,900 Recycling 249 500 250 250 - 50.0% Other Miscellaneous Revenue 28,485 8,101 27,413 8,000 Total Miscellaneous Revenue $854,376 $787,957 $810,102 $739,925 -6.1% 1.27 • City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change NON - REVENUES Residual Equity Transfer 75,000 Sale of Fixed Assets #DIV /0! Capital Lease Financing 52,366 Right of Way Vacations •• 360 Damage Reimbursements - Police 2,862 1,000 2,800 2,800 180.0% Operating Transfers In 90,000 191,000 191,000 110,000 Total Non - Revenues 220,228 192,000 194,160 112,800 - 41.3% TOTAL REVENUE $27,69L663 $28,878,135 $29,915,562 $30,542,439 5.8% BEGINNING UNENCUMBERED BALANCE $3,569,328 $3,712,464 $3,712,464 $4,085,384 10.0% TOTAL RESOURCES $31,260,991 $32,590,599 $33,628,026 $34,627,823, 6.3% 128