HomeMy WebLinkAbout10/28/2025 - Regular - Additional Doc-PH CommentsOCT 282025
Port Orchard City Council CITY COUNCIL MEETING 10/28/2025
This is in regards to the proposed MFTE ordnance. I have been a unincorporated
South Kitsap resident and taxpayer for over 4 decades. We shop in Port Orchard and
surrounding areas on a regular basis. I, like many do not like to see my property taxes
rise, especially having zero control on whether they do or not. The Multifamily Tax
Exemption (MFTE) does this, it moves the tax burden from developers and puts much
of it on the shoulders of taxpayers, even those not in the city jurisdiction the MFTE
covers. A Washington State Department of Commerce guide says an MFTE can shift
most or even all of the exempted tax obligations to other properties, we, the taxpayers,
pay some of the developers property taxes for 8, 12 or even 20 years.
Living in unincorporated Kitsap County I pay property taxes on Port of Bremerton,
Kitsap Regional Library, South Kitsap Fire District, South Kitsap School District, Kitsap
County Roads and Kitsap Public Utility District, not to mention the State General
Property Tax. All are affected by the MFTE.
When the City of Port Orchard enables a MFTE it affects the taxes of not just those
living within the incorporated city limits, it affects all the taxing districts, whether in the
city limits or not. One of two things typically happens, the taxing districts will lose
future revenues if the foregone tax revenues are not collected or the taxing districts
pass the developers burden on to all the taxpayers in the taxing districts area. Another
Commerce Department Guide says "MFTE's can result in either a loss of tax revenue to
the community or a tax shift where other property owners will pay more in taxes."
It is possible that the total increases in property taxes could be the same magnitude as
if the city had an affordable housing levy that was passed by the voters within the city
limits. Those in the unincorporated areas have no say in the matter and their property
taxes would increase along with those within the city limits when the MFTE is used.
Is this just a way to bypass voters and push an affordable housing property tax
increase through all of South Kitsap? Are their sufficient controls and accountability,
especially regarding the affordable housing issues? Or will this result in less revenues
for the multiple taxing districts in South Kitsap or higher property taxes for all of South
Kitsap with no effective & visible benefit to the affordable housing issues? Please be
informed as to what this MFTE could do to not only your constituents but to every
taxing district and taxpayer in South Kitsap. Look at the numbers, look at the tax shifts
and estimate what the costs are over the 8 or 12 year period to effectively run the
program. Inform all the taxpayers in South Kitsap as the MFTE will have an affect on
all taxing districts, not just the city of Port Orchard. My opinion is if you want affordable
housing funding then present a plan to voters and get their support for a levy or bond,
vice using a back door MFTE to increase property taxes without a vote of the
taxpayers. Respectfully,
Roger Gay
South Kitsap
Below is an example given to me by the Assessors office for a school district budget,
remember this would apply for all taxing entities, Port of Bremerton, Kitsap Regional
Library, South Kitsap Fire District, South Kitsap School District, Kitsap County Roads
and Public Utility District etc. A rate is determined for each tax district's levy by
dividing the budget amount by the total assessed value of the tax district, then
multiplying that amount by 1,000.
For example:
No MFTE
School district budget = 14,000,000
School district assessed value (without removing MFTE value) = 7,600,000,000
The rate is 14,000,000/7,600,000,000 = 0.001845105 X 1,000 = 1.842105
A rate of 1.842105 per 1,000 of assessed value would be applied to every
taxable property within the tax district.
A home assessed at 500,000 would pay $921.05 for the school district levy
(500, 000 X 1.842105 = 921,052 / 1,000 = 921.05)
With an MFTE
Tax district budget = 14,000,000
District Assessed Value less 250,000,000 for MFTE value = 7,350,000,000
The rate is 14,000,000 / 7,350,000,000 = 0.001904761 X 1,000 = 1.904761
A rate of 1.904761 per 1,000 of assessed value would be applied to each
taxable property within the tax district.
A home assessed at 500,000 would pay $952.38 for the school district levy
(500,000 X 1.904761 = 952,380 / 1,000 = 952.38)
The school district still collects $14,000,000 as the taxable properties pay a higher rate
to equal the budget. The owner of a property valued at 500,000 pays $31.33 more for
the school district levy after 250,000,000 of value is removed due to the exemptions.
Assessed values for all affected tax districts are reduced when this exemption is
applied and affects their individual levies the same way.
Another examples is a large apartment complexes which usually take years to be built.
And each year, the Assessor adds their New Construction to the tax roll based on the
percentage of completion of the project as of July 31st each year. If a $30 million
project took 3 years to build out, perhaps being 30% completed the first year, adding
$10 million in assessed value to the tax roll for each district and the correlating taxes
with it the following year. Same thing happens in year 2 and in year three. Now let's
say that at the end of year 3 they apply for and receive the MFTE. The Assessor must
now remove the entire $30 million in New Construction value from the tax roll,
however, the New Construction dollars that were collected the previous 2 years do not
just go away or are removed, they are redistributed to the other taxpayers, creating
a tax shift to others.