HomeMy WebLinkAbout3102 RESOLUTION NO. � I � d� -
A RESOLUTION of the City Council of the City of
Bremerton, Washington, making a declaration of substantial need
for purposes of the setting the limit factor for the City's general
property tax levy and EMS levy for 2010.
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 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 84.55.005(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 Deparhnent of Commerce in September of the year before the
taxes are payable; and
WHEREAS, "inflation" for July 2009 is negative 0.848 percent and the
limit factor is 99.152 percent, meaning the general and EMS taxes levied in the City of
Bremerton in 2009 for collection in 2010 will decrease except for the 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, RCW 84.55.0101 provides for use of a limit factor of 101
percent or less with a finding of substantial need by a majority plus one vote of council
members; and
WHEREAS, pursuant to Chapter 35.33 RCW, the Mayor is required to
provide the City Council with current information on estimates of revenues from all
sources, together with estimates submitted by the Financial Services Director, for
consideration of the City's total anticipated financial requirements for the ensuing fiscal
year, and the City Council is required to determine and fix by ordinance the amount to be
levied by ad valorem taxes; and
WHEREAS, the City general fund revenues are projected to be less than
2008 amounts for the second consecutive yeaz; the estimated reductions in revenue
include but are not limited to: sales tax: -$953,000, 13% decrease in 2009 and -$762,000,
10.4% decrease in 2010; gas utility -$338,000, 37.2% decrease in 2009 and -$321,000,
35.4% decrease in 2010; and
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2010 Property Tax Levy
WHEREAS, these are funds that would be used for public safety, street
maintenance, economic development, and preservation of the City's basic, core services;
and
WHEREAS, the estimated increase in the general property tax levy
authority is $60,491 and the estimated increase in the EMS tax levy authority is $15,424;
and
WHEREAS, if not for approval of this ordinance the estimated decrease
in the general property tax levy authority is $51,270 and the estimated decrease in the
EMS tax levy authority is $13,079; and
WHEREAS, the City Council, after duly considering relevant evidence
and factors, has determined that, in order to discharge the expected expenses and
obligations of the City, there is a substantial need to set the levy limit increase at 1% for
the general levy and the EMS levy; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The recitals above are hereby adopted and incorporated herein by
this reference.
SECTION 2. Based on these recitals and after thoroughly reviewing the
information relating to revenues and expenses for 2010, and to ensure adequate funding in future
years, the City Council finds and determines that, pursuant to and for purposes of Chapter 84.55
RCW, there is a substantial need to set the levy limit factor at 101 percent for the City's general
property tax levy and the EMS levy for 2010.
SECTION 3. Severabilitv. If any one or more sections, subsections, or
sentences of this Resolution are held to be unconstitutional or invalid, such decision sha11 not
affect the validity of the remaining portion of this Resolution and the same shall remain in full
force and effect.
SECTION 4. Efl`'ective Date. This Resolution shall take effect and be in force
immediately upon its passage.
PASSED by the City Council of the City of Bremerton, Washington this �, v —
day of , 2009.
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CECIL McCONNELL, Council President
APPROVED AS TO FORM: ATTEST:
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2010 Property Tax Levy
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R ER A. LUBOVICH, City Attorney CAROL E EN, City C k
R:\Legal�L.egal�Resolutions�Finance�2010 Pmperty Tax Levy.doc
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2010 Property Tax Levy