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Home My WebLink About2021/11/29 - Special Packet BOARD OF MASON COUNTY COMMISSIONERS SPECIAL MEETING AGENDA 411 North Fifth Street, Shelton WA 98584 9:30 a.m., Monday, November 29, 2021 Our Commission meetings are live streamed at http://masonwebtv.com/ In compliance with Proclamation by the Governor 20-25.14 and the Order of the Secretary of Health 20- 03.3, in person attendance is temporarily restricted. During this time, we will accept testimony using Zoom. Please click the Zoom meeting link posted on the Mason County homepage and use the"raise hand"feature to be recognized by the Chair to provide your testimony. You can also e-mail msmith(a)co.mason.wa.us; mail in to the Commissioners'Office at 411 N 5th St, Shelton, WA 98584; or call (360) 427-9670 ext. 230. If you need to listen to the Commission meeting via telephone, please provide your telephone number to the Commissioners'Office no later than 4:00 p.m. the Friday before the meeting. These options are available only while COVID-19 Open Public Meetings Act (OPMA) meeting restrictions are in place. 1. Call to Order 2. Roll Call 3. Public Hearing to certify to the County Assessor the amount of taxes levied for County purposes. Tabled from November 23, 2021 a) Road Levy b) Resolution certifying levies to Assessor (due November 30) 4. Adjourn Agendas are subject to change,please contact the Commissioners'office for the most recent version. Last printed 1]/24/21 at 1:17 PM If special accommodations are needed,contact the Commissioners'office at ext.419,Shelton 4360-427-9670;Belfair#275-4467, MASON COUNTY AGENDA ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS From: Jennifer Beierle Action Agenda Public Hearing X Other DEPARTMENT: Support Services EXT: 532 COMMISSION MEETING DATE: November 29, 2021, Agenda Item # continued from November 23, 2021 Meeting (Commissioner staff to complete) BRIEFING DATE: October 18, 2021 BRIEFING PRESENTED BY: Jennifer Beierle [ ] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD Please provide explanation of urgency ITEM: Certify to the County Assessor the amount of taxes levied for county purposes and the amount of taxes levied for Current Expense and Road for 2022. An increase to the Current Expense and Road property tax levies for 2022 may be considered. Background: Pursuant to RCW 84.52.070, the Commissioners must certify to the County Assessor the amount of taxes levied for county purposes and for each taxing district by adoption of a resolution by November 30. Recommended Action: 1) Road Levy Increase levy by 0% and bank excess capacity Move to increase the 2022 Road Property Tax Levy by 0%, increase the Road Property Tax Levy by 10.66513% over 2021's actual levy in order to reinstate the $1,080,000 levy shift to the Current Expense Levy from the previous year, bank excess capacity, and set the Levy at $11,339,000. This includes a Diversion of the Road Levy of $1,080,000.00 and a Levy Shift to Current Expense of $1,080,000.00. 2) Resolution certifying levies to Assessor (due November 30) Move to adopt the 2022 Current Expense and Road Property Tax Levy Resolutions and continue the hearing to the December 7th, 2021 Commission meeting at 9:15 a.m. to adopt the resolution certifying to the County Assessor the property tax levies for collection in 2022. J:\Budget Adoption Info\2022\2022 Levy InfoTublic Hearing Cover for Nov 29 hearing-certify levies.doc RESOLUTION NO. A RESOLUTION CERTIFYING PROPERTY TAX LEVIES FOR COLLECTION IN 2022 WHEREAS, the Board of Mason County Commissioners must by law (RCW 84.52.070) certify to the Mason County Assessor the amount of taxes levied upon the property in the county for county purposes, and the respective amounts of taxes levied by the Board for each city, town and taxing district, within or coextensive with the County, for city, town or district purposes; and, NOW, THEREFORE, BE IT RESOLVED, by the Board of Mason County Commissioners that the attached schedule constitutes the levies for the county, cities and taxing districts on all taxable property in Mason County, Washington, as shown by the assessment rolls for the year 2022. BE IT FURTHER RESOLVED, that should the valuation of one or more districts change significantly, the County Assessor with permission of the taxing district, is hereby authorized to adjust the amount of taxes levied, upon written notification to the Mason County Board of Commissioners. Dated this day of 2021. BOARD OF COUNTY COMMISSIONERS MASON COUNTY, WASHINGTON ATTEST: Randy Neatherlin, Chair McKenzie Smith, Clerk of the Board APPROVED AS TO FORM: Kevin Shutty, Commissioner Tim Whitehead, Chief DPA Sharon Trask, Commissioner MASON COUNTY 2022 ROAD PROPERTY TAX LEVY RESOLUTION NO. WHEREAS,the Board of Mason County Commissioners has met and considered its budget for the calendar year 2022 and, WHEREAS,the Road Fund(District's)actual levy from the previous year was $10,125,645.49; and, WHEREAS,the population of Mason County is more than 10,000;and now,therefore, BE IT RESOLVED by the governing body of the taxing district(Road)that an increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2022 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be$1,079,913.29 which is a percentage increase of 10.66513%from the previous year. This increase is exclusive of additional revenue resulting from new construction,improvements to property,newly constructed wind turbines, solar,biomass,and geothermal facilities, and any increase in the value of state assessed property,any annexations that have occurred and refunds made. The district will collect an additional$131,189.52 of revenue from new construction, $0 from refunds levied by the Treasurer, and approximately$1,913.29 from state assessed utilities. This resolution reserves unutilized levy for banked capacity. The current banked capacity reserved for the year 2022 is$228,058.92. ADOPTED this day of 2021. BOARD OF MASON COUNTY COMMISSIONERS Randy Neatherlin,Chairperson Kevin Shutty,Commissioner Sharon Trask, Commissioner ATTEST: McKenzie Smith, Clerk of the Board APPROVED AS TO FORM: Tim Whitehead, Chief Deputy Prosecuting Attorney A RESOLUTION FIXING THE AMOUNT OF AD VALOREM TAXES FOR THE ROAD LEVY FOR THE YEAR 2022 RESOLUTION NO. WHEREAS,RCW 36.40.090 states that the Board of Mason County Commissioners shall fix the amount of the tax levies to be raised for Road Fund. IT IS THEREFORE DETERMINED,that the following be fixed as the amounts to be raised by ad valorem taxes for the purpose of meeting the expenditures estimated in the 2022 Budget for Mason County Refund Levy and Road Fund: ROAD FUND $ 9,179,000.00 DIVERSION OF ROAD LEVY $ 1,080,000.00 LEVY SHIFT TO CURRENT EXPENSE $ 1,080,000.00 TOTAL ROAD LEVY $ 11,339,000.00 REFUND LEVY $ 0.00 TOTAL AMOUNT TO LEVY FOR 2022 $ 11,339,000.00 This resolution reserves unutilized levy for banked capacity. The current banked capacity reserved for the year 2022 is$228,058.92. ADOPTED this day of 2021. BOARD OF MASON COUNTY COMMISSIONERS Randy Neatherlin, Chairperson Kevin Shutty,Commissioner Sharon Trask,Commissioner ATTEST: McKenzie Smith,Clerk of the Board APPROVED AS TO FORM: Tim Whitehead, Chief Deputy Prosecuting Attorney RESOLUTION NO. A MASON COUNTY RESOLUTION AUTHORIZING A SHIFT OF ONE MILLION EIGHTY THOUSAND DOLLARS($1,080,000.00)FROM THE ROAD FUND LEVY TO THE GENERAL(CURRENT EXPENSE)FUND FOR THE YEAR 2022 WHEREAS,pursuant to RCW 84.52.043,at the option of the County legislative authority, some of the unused levy capacity of the County Road Fund may be shifted to the County General(Current Expense)Fund,provided that: 1)the rate for the General Fund does not exceed$2.475 per$1,000.00 of assessed value, and 2)the total levy rate for both the General Levy and Road Levy within the County does not exceed$4.05 per$1,000.00 of assessed value, and 3)no other district has its levy capacity reduced as a result of the shift, and 4)the aggregate of levy rates for all junior and senior taxing districts, other than the State, does not exceed$5.90 per$1,000.00 of assessed land value; and WHEREAS,based on preliminary values,the County Assessor has determined that a shift in the amount of one million eighty thousand dollars($1,080,000.00)from the Road Levy to the General Levy will not conflict with any provisions set forth in RCW 84.52.043; and WHEREAS,a shift in the amount of$1,080,000.00 from the Road Levy to the General Levy will not cause the County to increase the total of the two levies in excess of the statutorily allowed one percent(1.0%)increase;and WHEREAS,a shift in the amount of$1,080,000.00 from the Road Levy to the General Levy will not cause the County to exceed$4.05 per$1,000.00 of assessed value for the total levy rate for both the General Levy and the Road Levy; and WHEREAS, in the event of calculations made after final values are available would conflict with any provisions set forth in RCW 84.52.043,the County Assessor will reduce the levy shift to an amount that will not cause conflict with any provision set forth in RCW 84.52.043; and WHEREAS,the Board of County Commissioners,after hearing and considering all relevant public comment,has determined that the General Levy requires an increase in property tax revenue from the previous year in order to meet the expected expenses and obligations,in addition to the taxes on the value of new construction and improvements to property and any increase in value of state assessed property, and it is in the best of interest of the taxpayers of Mason County that the amount authorized for collection in 2022 is increased by$1,080,000.00; now therefore BE IT HEREBY RESOLVED by the Board of Mason County Commissioners that one million eighty thousand dollars($1,080,000.00)be shifted from the Road Levy to the General Levy for collection in 2022. 1 of 2 ADOPTED this day of 2021. BOARD OF MASON COUNTY COMMISSIONERS Randy Neatherlin,Chairperson Kevin Shutty,Commissioner Sharon Trask,Commissioner ATTEST: McKenzie Smith, Clerk of the Board APPROVED AS TO FORM: Tim Whitehead,Chief Deputy Prosecuting Attorney 2 of 2