HomeMy WebLinkAbout1997-067 Property Tax Levy ORDINANCE A
ORDINANCE NO. 97- 67
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 10,
1997, 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 1998 calendar year, and the total levy amount pertaining to
1998 revenues from real and personal property taxes; and
WHEREAS, Section 209 of Referendum Bill 47 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 10, 1997, 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 1997 was
$8,361,635 for general government purposes; and
WHEREAS, the discretionary increase in property tax levied for collection in
1998 shall be in the amount of $501,698.00, 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 1998 can only be estimated due to the absence of final values to be
provided by the Yakima County Assessor, now, therefore,
Ilklord /property to levy2 /rlp
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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 1998:
A. A discretionary •increase of $501,698, which is a percentage
increase of six percent (6 %) over the amount levied for collection
in 1997; plus
B. An estimated increase of $103,893 for recent annexations; plus
C. An estimated increase of $186,145 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 14, 1997.
Section 3. Pursuant to Article VI, Section 2 of the Yakima City Charter, this
ordinance shall take effect on November 11, 1997.
PASSED BY THE CITY COUNCIL, signed and approved this 10th day of November
1997.
/ / ynn Buchanan, Mayor
Abting City Clerk
Publication Date: November 14, 1997
Effective Date: November _ 11, 1997
(IkIo d /D^op°ny tax levy2 /rlp
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(d) How district levy rates are determined, including he
COMPLETE TEXT OF ((on hundred six perccnt)) limit under chapter 84:55 RC ,
(e) How the composite tax rate is determined..
0 Referendum Bill 47 (0 How the amount of tax is calculated. .
(continued) (g) How a taxpayer may appeal an assessment, and what
• issues are appropriate as a basis of appeal.
ensuing year and file the same in the records of the (h) A summary of tax exemption and relief programs,
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along with the eligibility standards and application processes. •
commission on or before the first, Monday in September. . (2) Each county assessor shall provide copies of the
Notice of the filing of said proposed budget and the date and explanation to taxpayers on request, free of charge. Each
• place of hearing on the same shall be published for at least two revaluation notice shall include information regarding the
consecutive weeks in a newspaper printed and of general availability of the explanation. .
• circulation in said county. On the first Monday in October the
commission shall hold a. public .hearing, on said proposed NEW SECTION. Sec. 208. It is the•intent of sections
budget at which any taxpayer may appear and be heard 201 through 207 of this actto lowerthe one hundred six percent
against the whole or any part of the proposed budget. Upon limit while still allowing taxing districts to raise revenues in
the conclusion of. said hearing, the commission shall, by excess of the limit if approved by a majority of the voters as.
. resolution, adopt the budget as finally determined and fix the provided.in RCW 84.55.050.
final amount of expenditures for the ensuing year. Taxes
. levied by the commission shall be certified to and collected by Sect' 209. RCW 84.55.120 and 1995 c s 1 are each
the proper county officer of the county in which such public amended to'read as follows:
hospital district islocated in the same manner as is or maybe A taxing district, other than the state, that collects
• provided by law forthe certification and collection of port district regular levies shall hold a public hearing on revenue sources for
taxes. The commission is authorized, prior to the receipt of the district's following year's current expense budget. The •
taxes raised by levy, to borrow money or issue warrants of the hearing must include consideration of possible increases in
district in anticipation of•tha`.revenue to.be,derived by such property tax revenues and shall be held prior to the•time the
district from the levy of taxes,for the purpose of such district, taxing district levies the taxes or makes the request to have the
' and such warrants shall be, redeemed from the first money taxes levied•• The county Legislative authority, or the taxing
available from such taxeswhen collected and such warrants district's governing body if the district is a city, town, or other
shall not exceed the anticipated revenues of one year, and shall type of district, shall hold the hearing. For purposes of this,
bear interest at a rate or , rates .as . authorized by the section, "current expense budget".means that budget which is .
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commission. ,' ,.: a primarily funded by taxes and charges and reflects the
(7) To enter into ,any contract with the United States provision of ongoing services. It does not mean the capital, ,,
government or any state, municipality, orother hospital district, enterprise, or - special assessment budgets -of cities, towns, c`
or any department of tho'segoveming bodies, for carrying out counties, or special purpose districts.
any of the powers authorized by this chapter. If the taxing district is otherwise required to hold a public
(8) To sue and be sued in any court of competent hearing on its proposed regulartax levy, a single public hearing
jurisdiction: PROVIDED, That all suits against the public may be held on this matter. '
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hospital district shall be,. brought in the county in which the No increase in propertvaax .revenue; =other „
that at '<,a
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public hospital district is located. resulting horn th "additi "of ' new • construction" a nd
. (9) To pay actual necessary travel expenses and living improvements to property and .any increase in the :value df Y; :
expenses incurred while; • in, °travel status for (a) qualified
state - assessed propert'v, mav'be auth'or'i2ed. by a.aaxinq
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physicians who are candidates for medical staff positions; and district othettian the state except bv adopbon of a separate
(b) • other qualified persons who are candidates for
ordinance of resolution: ' pursuant to notice: 'specifically
i superintendent or other managerial and,;technical positions, authorizing' the increase in terms of both dollars and
_: when the district finds that.: hospitals or health care percentaiie: The ordinance orresolution may covera period of
facilities owned and operated by it are not staffed up to two years, but the ordinance shall specifically state for . ;;
.,r and determines that.personal.interviews with ' said candidates each vearthe dollar increase and percentage in the lew -
{,;
s,. to be held in the district are necessary or;`gesirable for the from the previous year, s
adequate staffing of said facilities. ' . • (10) To '.make contracts, employ;;:; superintendents, •
' PART NI
ys, and other technical or professional assistants and V
.attorne PERMANENT STATE LEVY REDUCTION ,
all other employees; to make contracts with private or public
institutions for employee retirement programs; to print and NEW SECTION. Sec. 301. A new section is added to
publish information or literature; and to do all other things chapter 84.55 RCW to read as follows:
necessary to carry out the provisions of this chapter. The state property tax levy for collection in 1998 shall be
reduced by 4.7187 percent of the levy amount that would
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Sec. 207. RCW 84.08 and 1991 c 218 s 2 are each otherwise be allowed under this chapter without regard to this '
amended to read as follows: section.
' (1) The department shall prepare a clear and succinct
explanation of the property tax system, including but not PARTV
limited to: MISCELLANEOUS
• (a) The standard of true and fair value as the basis of the
property tax. . • NEW SECTION. Sec. 501. (1) Sections 101 through
(b) How the assessed value for particular parcels is 126 of this act apply to taxes levied for collection in 1999 and
determined. thereafter.
(c) The procedures and timing of the assessment (2) Sections 201 through 207 of this act apply to taxes
process. levied for collection in 1998 and thereafter.
42 The above text is an exact reproduction as submitted b y the Sponsor. The Office of the Secretary of State has no editorial authority.
BUSINESS OF THE CITY COUNCIL
YAKIIVIA, WASHINGTON
AGENDA STATEMENT
Item No. 6:)
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 I, II, II, IV
Funding Source ' �
APPROVED FOR SUBMITTAL:; --S\
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 - Mk:Levy)
Legal /BD
Agenda Ad Val 1
11/7/97
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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 to' 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.
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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
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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 6.0% $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)% ($0.0579)
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%
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ATTACHMENT II
The City has compiled data from the State Auditor's Office which identifies per capita
property tax for comparable sized cities throughout the State. The following chart
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 - -
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PER CAPITA PROPERTY TAXES
(rounded to the
closest dollar)
$350 i 5317
5304 -®--
$300 1 City Property Tax Average is $188 -- $� 4
or $67 (per thousand dollars of $278
assessed valuation) MORE than the
5247
$250 City of Yakima.
5219 5227
Yakima
$200 — $188
� /$154 5 159 5163 $
x$150 ;- I 166
F - I
5117 5121
$100
x E -a
, a
$50 3 o MI S3 E 4 > °: E imam
E-
ta
a x a W x x
Data compiled from the State Auditor's Local Government Comparative Statistics -12/31 /95.
T13-111 1998 Forecast
10/14/97
ATTACHMENT III
The chart below on Combined Per Capita Tax Revenues shows that Yakima ranks 3rd
from the lowest of 14 comparable cities in the State at $444 per capita taxes or $96
below the average of $540 based on 1995 actual data. •fhe most important conclusion
from this analysis is that City of Yakima businesses and residents enjoy a significant
advantage in their per capita tax compared to other comparable Washington 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 - 189,000 POPULATION
PER CAPITA COMBINED REVENUE
(rounded to the closest dollar)
The City average per capita revenue is $540 - $863
5900 1 which is $96 MORE than the City of Yakima.
$�7 $783 $785 $803
$800 •--'—
Yakima $669
5700 1
$584
5600 -t
$539
$485 $490
$500 $ $448 ®+
$400
$421
5400
.•■..
$300 -
5200 ac 6. ea .a
els 5100 - c ac o . 98 E
ct. $0
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 500,000 651,365 851,0.50 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 3 -2.7_%
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 75,000 535%
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 Revemie S2568,414 40 42 ..$2 0.4%
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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 8,000 455%
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 00%
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 - MedicaI 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%
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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
Municipal Court Infraction Pernalties 310,000 500,000
Traffic Infraction Penalties 370,003 340,000 150,000 0 -100.0%
Other Non- Parking Penalties 9,130 10,000 5,000 - 100.0%
Parking Infraction Penalties - 168,529 200,000 185,000 185,000 -7.5%
DWI Penalties - (Criminal) 34,185 34,000 24,000 10,000 - 70.6%
Municipal Court DWI Penalties 20,000 30,000
Other Criminal /Traffic Misdemeanors 194,965 195,000 80,000 - 100.0% - - -
Municipal Court Criminal Traffic 90,000 125,000
Municipal Court non - Traffic Misdemeanors 70,000 108,000
Other Non - Traffic Misdemeanors 65,334 68,000 25,000 - 100.0%
District Court Recoupments 284,468 280,000 170,000 75,000 - 73.2%
Municipal Court Recoupments 27,000 50,000
Dog Citations 2,092 1,500 1,500 1,500 0.0%
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
Lease /Rental -937 1,000 5,000
Parking Permits 910 1,056 875 875 - 17.1%
Public Telephone Compensation 2,703 1,500 1,500 1,500 0.0%
Property Rental 300 300 300 300
DARE Contributions 4,169 264
Planning Contributions 4,288 4,500 4,500
Fire Command School 9,327
Contributions City Pension 2,009 2,000 2,000 2' 0.0%
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%
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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 /01
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 $27,691,663 $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%
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