078-16 - Resolution - Setting Amount of Property Taxes to Be Levied for 2017RESOLUTION NO.078-16
A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, SETTING THE
AMOUNT OF PROPERTY TAXES TO BE LEVIED FOR THE YEAR 2017 AT A RATE
IN EXCESS OF THE IMPLICIT PRICE DEFLATOR, AND FINDING SUBSTANTIAL
NEED FOR THE INCREASE
WHEREAS, RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an
amount no more that the limit factor multiplied by the highest levy of the most recent three
years plus additional amounts resulting from new construction and improvements to property,
newly constructed wind turbines, and any increase in the value of state -assessed utility
property; and
WHEREAS, under RCW 84.55.005(2) (c), the limit factor for a taxing jurisdiction with a
population of 10,000 or over is the lesser of 101 percent or 100 percent plus inflation; and
WHEREAS, RCW 84.55.010(1) defines "inflation" as the percentage change in the
implicit price deflator for personal consumption expenditures for the United States as published
for the most recent 12-month period by the Bureau of Economic Analysis of the federal
Department of Commerce in the year before the taxes are payable; and
WHEREAS, "inflation" is 0.935 percent; and
WHEREAS, RCW 84.55.010 provides for use of a limit factor of 101 percent or less with a
finding of substantial need by a majority plus one councilmember (or two out of three
commissioner);
WHEREAS, the population of the City of Port Orchard is more than 10,000 requiring a
separate declaration of substantial need to approve a tax increase in excess of the implicit price
deflator; and
WHEREAS, the City Council, after hearing and duly considering all relevant evidence and
testimony presented a public hearing held for this purpose on October 11, 2016 has
determined that the legitimate needs of the City requires an increase in excess of the implicit
price deflator in the amount of the property tax levy on real and personal property; and
WHEREAS, these funds are to be used for public safety including law enforcement,
street maintenance, and preservation of the City's basic, core services; and
Resolution No. 078-16
Page 2 of 2
WHEREAS, the Council, after duly considering relevant evidence and factors, has
determine that, in order to discharge the expected expenses and obligations of the City, there is
a substantial need to set the levy limit at 101 percent; now, therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, HEREBY RESOLVES
AS FOLLOWS:
Section 1. The City Council determined that, in order to not reduce current
public service safety level needs, there is a substantial need to increase property
taxes by one percent and to set the levy limit at one hundred and one percent.
Section 2. This ordinance has been passed by the affirmative vote of at least a
majority plus one of the whole membership of the City Council.
Section 3. This ordinance shall be effective 5 days after its passage, approval, and
publication as required by law.
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor and attested
by the Clerk in authentication of such passage this 22nd day of November, 2016.
Robert Putaansuu, Mayor
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Brandy Rinearson, CMC, City Clerk