025-09 - Ordinance - Property Taxes for 2010Introduced by: City Treasurer
Requested by: City Treasurer
Drafted by: City Treasurer
Introduced: November 10, 2009
Adopted: November 10, 2009
ORDINANCE NO. o25-o9
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGT ON, SETTING THI, AMOUNT OF PROPERTY TAXES
TO BE LEVIED FOR THE YEAR 2010, INCLUDING
ADMINSTRATIVE REFUNDS
WHEREAS, the City of Port Orchard, with a population over Ten Thousand
(io,000), retains the ability to raise property taxes up to one percent (1%) per year with a
finding of Substantial Need plus all or a portion of property tax levy capacity that has been
banked for future use pursuant to RCW 84.55.092•
WHEREAS, RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an
amount no more than the limit factor multiplied by the highest levy of the most recent three
years plus additional amounts, including but not limited to those resulting from new
construction, annexation, state assessed utilities, and improvements to property; and
WHEREAS, under RCW 84.55.005(2)(c), the limit factor for a taxing jurisdiction
Mth a population of ro,000 or over is the lesser of lol percent or loo percent plus inflation;
and
WHEREAS, RCW 84.55.005(1) defines "inflation" as the percentage changed 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
U.S. Department of Commerce in September of the year before the taxes are payable; and
WHEREAS, based on the U.S. Department of Commerce's September publication,
"inflation" for the most recent twelve month period (July 2oo9) is minus (-) 0.848 percent
and therefore the limit factor is 99.152 percent, meaning the taxes levied in the City of Port
Orchard in 2009 for collection in 2010 will decrease except for the amounts resulting from
new construction, improvements to property, and other amounts allowed by statute; and
WHEREAS, notice was given for the annual public hearing on revenue sources held
Ordinance No.025-09
Page 2 of
on October 27, 2009 to consider the City of Port Orchard's current expense and street
budget for the 2010 calendar year pursuant to RCW 84.55.120; and
WHEREAS, the City Council, after a public hearing and after duly considering all
relevant evidence and testimony presented, has determined that the City of Port Orchard
should collect the maximum amount of property tax allowed for the year 2009 for collection
in 2010, in addition to that resulting from the addition of new construction, improvements
to property, annexations, other amounts allowed by statute, and refunds made, in order to
discharge the expected expenses and obligations of the City and in its best interest; now,
therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON,
DO ORDAIN AS FOLLOWS:
SECTION 1. There shall be and hereby is levied on all real, personal and utility
property, whose estimated assessed valuation is one billion one hundred sixty-seven
million, twenty one thousand eight hundred eighty-six dollars (1,167,021,886), current
taxes for the year commencing January 1, 2010, at the approximate rate of $2.15 per
thousand dollars of assessed valuation. The regular property tax levy for collection in 2010
is approximately one million six hundred forty-nine thousand six hundred forty four dollars
($1,649,644), plus an additional dollar amount, of approximately eight hundred sixty-five
thousand three hundred ninety-two dollars ($865,392), equal to the amount allowed for
new construction, improvements to property, any increase in the value of state -assessed
property and annexations that have occurred, by provisions of RCW 84.55•010.
The dollar amount of the increase over the actual levy amount from the previous year
is approximately sixteen thousand three hundred thirty-seven dollars ($16,337), which is a
one percent (1%) increase from the previous year. This increase is exclusive of new
construction, improvements to property, any increase in the values of state assessed
property and any annexations that have occurred.
SECTION 2. In addition, the above amount for regular property tax levies there
will be added administrative refunds of one thousand nine hundred ninety one dollars ($1,
991)
SECTION 3. Severability. If any section, subsection, paragraph, sentence, clause,
or phrase of this ordinance is declared unconstitutional or invalid for any reason, such
decision shall not affect the validity of the remaining portions of this ordinance.
SECTION 4. This ordinance shall be in full force and effect five (5) days after
posting and publication as required by law. A summary of this Ordinance maybe published
in lieu of the entire ordinance, as authorized by State Law.
Ordinance No.025-09
Page 3 of 3
PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor
and attested by the Clerk in authentication of such passage this loth day of November
2009.
A EST:
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Patricia J. '•1 atri , CMC, City Clerk
APPROVED AS TO FORM:
Gregory A. Jtb , CitUttorney
Sponsored by:
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Robert Putaansuu, Councilmember
NOTICE OF CITY OF PORT ORCHARD
ORDINANCE
The following is a summary of an Ordinance approved by the Port Orchard City Council at their regular
Council meeting held November 10, 2009.
ORDINANCE NO. 025-09
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGTON, SETTING THE AMOUNT OF PROPERTY TAXES
TO BE LEVIED FOR THE YEAR 2010, INCLUDING
ADMINSTRATIVE REFUNDS
Copies of Ordinance No. 025-09 is available for review at the office of the City Clerk of the City of Port
Orchard. Upon written request a statement of the full text of the Ordinance will be mailed to any
interested person without charge. Thirty days after publication, copies of Ordinance No. 025-09 will be
provided at a nominal charge.
City of Port Orchard
Patti Kirkpatrick
City Clerk
Publish: Port Orchard Independent
November 20, 2009