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Home My WebLink About2021/11/29 - Regular ♦*meµ �4kr' Board of Mason County Commissioners Special Meeting Agenda Commission Chambers ,. 411 N 5t" St, Shelton, WA 98584 XIJ November 29, 2021 9:30 a.m. 1. Call to Order—The Chairperson called the special meeting to order at 9:30 a.m. 2. Roll Call — Present: Present: Commissioner District 1 — Randy Neatherlin; Commissioner District 2— Kevin Shutty; Commissioner District 3 — Sharon Trask. 3. Cmmr. Trask led the Pledge of Allegiance. 4. Public Hearing a. Public Hearing to certify to the County Assessor the amount of taxes levied for County purposes tabled from November 23, 2021. Staff: Jennifer Beierle (Exhibit A, Resolution # 2021- 084; Exhibit B, Resolution # 2021-085; & Exhibit C, Resolution # 2021-086) Jennifer shared that this is a continued Public Hearing from November 23, 2021 to 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. For clarification, the Current Expense levies were approved by a motion at the November 23, 2021 meeting. There are two recommended actions: 1) 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 and a Levy Shift to Current Expense of$1,080,000. 2) Move to adopt the 2022 Current Expense and Road Property Tax Levy Resolutions and continue the hearing to the December 7, 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. Cmmr. Shutty/Trask moved and seconded 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 and a Levy Shift to Current Expense of$1,080,000. Motion carried unanimously. N-aye; S-aye; T-aye. Cmmr. Trask/Shutty moved and seconded to adopt the 2022 Current Expense and Road Property Tax Levy Resolutions and continue the hearing to the December 7, 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. Motion carried unanimously. N-aye; S-aye; T-aye. 5. Adjournment—The meeting adjourned at 9:41 a.m. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY, WASHINGTON h McKenzie Smi , Clerk of the Board Ran y Neatherlin, Chair fevin Shutty, ommissioner ;Zoe.z Sharon Tra k, Commissioner MASON COUNTY 2022 ROAD PROPERTY TAX LEVY RESOLUTION NO. 2()21- Cb+ 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 rd day of NOUPAY j021. BOARD OF MASON COUNTY COMMISSIONERS Ran yNeatber4i, Chairperson Ke'vin§hufty,Commissioner Sharon Trask,Commissioner ATTEST: MkWXiQ McKenzie S h, C k of the Board COVED-AS-T0_EORM: Tim White ead,Chief Deputy Prosecuting Attorney ltl\ m �) A RESOLUTION FIXING THE AMOUNT OF AD VALOREM TAXES FOR THE ROAD LEVY FOR THE YEAR 2022 RESOLUTION NO. )j)2j-.Q85 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 Y6 day of NWbN021. BOARD OF MASON COUNTY COMMISSIONERS Randy eatherlin, airperson 7 Kevin Shutty, C ssioner Sharon Trask, Commissioner ATTEST: -1 McKenzie S th,016rk of the Board PROVED AS TO FORM: Tim Whit vuty Prosecuting Attorney C' 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 Yd day of ��V �Oe Y� 2021. BOARD OF MASON COUNTY COMMISSIONERS Randy Neath rlin, Chai erson Kevin Shutty,Co "'ssioner Sharon Trask, commissioner ATTEST: S a' McKenzie Smitti,ClerV of the Board APPROVED AS TO FORM: Tim-Whitehea , of Deputy Prosecuting Attorney ......._ ......... _ _ _._. .... . ............ .._... .......__....... 2 of 2