HomeMy WebLinkAbout45-17 - Res. Ratification or Rejection, Authority to Levy an Increase for Property Tax LevyBEFORE THE BOARD OF COUNTY
COMMISSIONERS OF MASON COUNTY, WASHINGTON
A RESOLUTION PROVIDING FOR THE
SUBMISSION OF A PROPOSITION TO THE
QUALIFYING VOTERS OF MASON COUNTY AT THE
NOVEMBER 2017 GENERAL ELECTION FOR THEIR
RATIFICATION OR REJECTION, PROVIDING FOR
AUTHORITY TO LEVY AN INCREASE IN THE
REGULAR PROPERTY TAX LEVY
RESOLUTION NO. 45-17
WHEREAS, Mason County is authorized to levy a regular property tax not to exceed
$1.80 per $1,000 of assessed value on the property within the County; and
WHEREAS, Mason County continues to experience a financial crisis resulting from the
cumulative long-term effects of the passage of Initiative 695 which indirectly, drastically reduced
funding for law and justice and public health, and Initiative 747 which limited property tax
increases to 1%, while the average rate of expenditure increases is approaching 3.3%. As a
result, the financial solvency of Mason County is threatened, and in spite of aggressive crippling
reductions, continues to be in peril without prudent and swift revenue adjustments; and
WHEREAS, the Mason County Commissioners responded by taking action to cut
expenses to offset the drastic increase in expenditures and attempt to balance the budget:
• Government expenses in 2017 were cut by $1.7 million or approximately 7.3% of the
Current Expense Fund
• County workforce was reduced by over 27 positions
• Work hours were reduced for some positions
• Offices shortened their hours open to the public as a result of fewer employees
• Commissioners, Elected Officials and Department Heads can make donations to the County
• Commissioners, Elected Officials and Department Heads are requested to eliminate
unnecessary expenses
• Fees for service were adjusted where prudent to recoup the cost of doing business
• The Commissioners will pursue an Adopt-a-Park plan, to help maintain County Parks; and
WHEREAS, these sweeping measures have significantly reduced county government
services, strained internal systems, and left some essential programs underfunded and
understaffed; and
WHEREAS , Mason County Finance Committee has recommended to maintain a reserve
for the current expense fund that is at least equal to 12% of annual expenditures. The reserve
will be used to stabilize county finances during temporary financial shortfalls and unexpected
one-time emergency expenditures. Mason County will avoid using one -time revenue and reserve
funds to support ongoing expenses ; and
WHEREAS , in an effort to restore trust with taxpayers and provide financial stability ,
Mason County will strive to implement a Balanced Budget Resolution, excluding beginning and
ending fund balances, to ensure expenditures do not exceed revenues in any fiscal year. All fund
balances must be maintained at a level to meet ongoing budgeted obligations without incurring
improper surpluses or deficits ; and
WHEREAS, the financial shortfall for 2018 will exceed $4 .8 million and the five year
financial forecast shows that despite rigorous budget reductions , Current Expense Fund
expenses will continue to exceed revenues by over $1 .8 million per year, completely
exhausting Mason County 's cash reserves by 2019 ; leaving the County's Elected Officials
unable to provide our citi z ens with fundamental support and services required by law ; and
WHEREAS, all Washington State Counties are required to provide similar essential
services. Mason County currently has a property tax rate of $1.4015546 p:r$1,000 of
assessed value; and
WHEREAS , the Board of County Commissioners finds that it is necessary to protect the
financial viability of the County Current Expense Fund by allowing the electors to approve or
reject a proposition under RCW 84.55.050(1) to authorize the Board of County Commissioners to
levy the County's regular property tax in an amount that would not exceed the limit factor that
would otherwise be prescribed by RCW 84 .52 .043 of $1 .80; and
WHEREAS, RCW 84.55 .050(1) authorizes the County to place a proposition before the
voters to approve permanently an increase in regular property tax levy for 2018. The dollar
amount of the levy will be used for the purpose of computing the limitations for subsequent
levies; and
WHEREAS , the property tax rate is computed based upon the overall total assessed
value of property in the County on January 1. The Mason County Assessor estimates that
the total assessed value of property for January I, 2018 will be increased 5% to 10% but the
final figure will not be determined until later in the year . If the total assessed value of
property is increased 7.5% the dollar rate to raise the same regular levy amount in 2018,
plus the 1 % limi t factor , would be $1 .40 per $1 ,000 of assessed valuation and the voter-
approved added levy rate to raise an additional $3 ,400 ,000 would be $0 .37 for a total levy
rate to be collected in 2018 of $1 .77 per $1 ,000 of assessed valuation; and
WHEREAS, the proceeds of the increase in the regular property tax on real property
that would be authorized by the ballot proposition requested below will provide funding for
general fund expenses and services, retaining public safety, criminal justice and other
mandated services provided by the County to its citizens; and
WHEREAS, the proposal set out in this resolution requires approval by a simple majority
of the voters in Mason County; NOW, THEREFORE,
BE IT RESOLVED by the Board of Mason County Commissioners, pursuant to
RCW 84 .55 .050(1) and RCW 29A.04.321, as follows :
Section 1 . The best interests of the citizens of Mason County require the submission
to the qualified voters of the County a proposition to levy regular property taxes above the
limitations established in RCW 84.52 .043 for approval or rejection at the general election to
be held November 7, 2017 . The proposition shall be to permanently increase the County's
regular property tax levy by $0 .37 per $1,000 of assessed valuation for collection in 2018, for
a total rate not to exceed $1. 77 per $1,000 of assessed valuation.
Section 2 . The proposition would authorize the County to levy the regular property
tax at a rate of $1.77 per $1,000 of assessed valuation on property in the County for
collection in the year 2018 . Therefore the proposed increase will generate approximately
$3,400,000 additional revenue for 2018. Revenues from the property tax increases that
would be authorized by the ballot proposition shall be used for the limited purposes of
support of general fund expenses and services including but not limited to retaining public
safety, criminal justice and other mandated services, and, secondarily, begin replenishing
the County's contingency cash reserves.
Section 3 . The proposition to be submitted to the electorate of Mason County shall
read substantially as follows :
Proposition No . 1. Levy to Support General Fund Expenses and Services including but not
limited to basic public safety, criminal justice and other mandated services
The Board of Mason County Commissioners adopted Resolution 45-17, concerning voter
approval of its regular property tax levy to maintain Public Safety, Criminal Justice and General Fund
Services . This proposition permanently increases the regular property tax levy by $0.37 to a rate of
$1 .77 per $1,000 assessed value for collection in 2018 and authorizes use of the 2018 levy rate as
the base for computing levy limitations in succeeding years; provided by RCW Ch. 84.55 .
Should this proposition be Approved / Rejected?
s~
DATED this _1 __ day of ~2017.
ATTEST:
APPROVED AS TO FORM:
~ Tim Whitehead, Chief
Deputy
Prosecuting Attorney
Res. C-54-10 Final Page4 of4
BOARD OF COUNTY COMMISSIONERS
Mason County, Washington
, Commissioner
Terri Drexler, Co issi