HomeMy WebLinkAboutCAG2021-278 - Original - South King Housing & Homelessness Partners - Pooling Sales Tax Receipts with SKHHP Cities - 03/01/2021June 4, 2021
South King Housing &
Homelessness Partners (SKHHP)
CAG2021-278
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 1 of 6
Interlocal Agreement For the Purpose of Pooling Sales Tax Receipts with South
King Housing and Homelessness Partners (“SKHHP”) Cities to Administer Funds
Under RCW 82.14.540
This Interlocal Agreement (“Agreement”) is entered into by and between the Cities of
Auburn, Burien, Des Moines, Federal Way, Kent, Normandy Park, and Tukwila each municipal
corporations and political subdivisions of the State of Washington (individually, a “Party” and
collectively, “the Parties”).
WHEREAS,this Agreement is made pursuant to the Interlocal Cooperation Act, chapter
39.34 RCW, and has been authorized by the legislative body of each jurisdiction to address the
use of pooled tax receipts for affordable and supportive housing sales and use tax in
accordance with RCW 82.14.540(10).
WHEREAS, SKHHP was formed on January 1, 2019 by Interlocal Agreement among the
jurisdictions of Auburn, Burien, Covington, Des Moines, Federal Way, Kent, Normandy Park,
Renton, Tukwila, and King County (the “SKHHP Interlocal Agreement”); and
WHEREAS, after SKHHP was formed, the Washington State Legislature passed Substitute
House Bill (SHB) 1406, which was signed into law by the Governor, and is now codified at RCW
82.14.540; and
WHEREAS, RCW 82.14.540 authorizes the legislative authority of a county or city to
impose a local sales and use tax for affordable and supportive housing to income-eligible
persons; and
WHEREAS, RCW 82.14.540 stipulates the moneys collected or bonds issued through this
sales tax credit may only be provided to persons whose income is at or below 60 percent of the
median income of the county or city imposing the tax and may only be used for the following
purposes: (i) acquiring, rehabilitating, or constructing affordable housing, which may include
new units of affordable housing within an existing structure or facilities providing supportive
housing services under RCW 71.24.385; or (ii) funding the operations and maintenance costs of
new units of affordable or supportive housing; and
WHEREAS, funding to support the acquisition, rehabilitation, and new construction of
affordable housing, and operation and maintenance costs of new affordable housing is critical
to providing an array of housing opportunities for residents; and
WHEREAS, RCW 82.14.540 allows cities with a population of one hundred thousand or
less to use moneys collected for providing rental assistance to tenants in addition to the
affordable housing purposes listed above. As of the date of this Agreement, although at least
some of the Parties have a population of one hundred thousand or less, all such Parties intend
that the funds they contribute pursuant to this Agreement shall not be used for providing rental
assistance; and
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 2 of 6
WHEREAS, within six months of the effective date of RCW 82.14.540, each of the Parties
adopted a resolution of intent to authorize the maximum capacity of the tax, and within 12
months, each of the Parties adopted legislation authorizing the maximum capacity of the tax;
and
WHEREAS, on November 22, 2019, the SKHHP Executive Board took unanimous action
to adopt SKHHP Resolution 2019-06 urging each of the nine member jurisdictions to pool 100
percent of the tax receipts collected under the provisions of RCW 82.14.540 which expressly
anticipates pooling of tax receipts received under RCW 82.14.540 if done pursuant to this
Agreement; and
WHEREAS, the Parties wish to act cooperatively to pool tax receipts received in
individual cities to allow the use of funds to leverage other funds and make a more meaningful
and significant impact on affordable housing challenges in south King County consistent with
this Agreement and RCW 82.14.540; and
WHEREAS, pooling RCW 82.14.540 sales tax receipts with SKHHP will establish a regional
funding source that will help to establish regional-decision making and shared housing solutions
and increased investment in affordable and supportive housing in south King County.
NOW, THEREFORE, in consideration of the mutual promises, benefits, and covenants
contained in this Agreement, the Parties incorporate by reference and agree to the above
recitals and the following terms and conditions:
1. Purpose. The purpose of this Agreement is to allow each of the Parties to pool all or a
portion of its tax receipts received under RCW 82.14.540 for use by SKHHP in funding
affordable and supportive housing projects and/or programs as permissible under RCW
82.14.540.
2. Responsibilities and Authority. For the purposes of RCW 39.34.030(4)(a), the SKHHP
Administering Agency is designated as the administrator responsible for overseeing and
administering the joint or cooperative undertaking contemplated by this Agreement. No
property shall be acquired by the Parties to this Agreement by reason of this joint or
cooperative undertaking.
3. Pooled Funds. The legislative body of each Party shall consider whether it will pool with
SKHHP all or a portion of its RCW 82.14.540 tax receipts. Each Party that determines that it
will pool all or a portion of its RCW 82.14.540 tax receipts shall transfer the funds to be
pooled into the SKHHP Housing Capital Fund.
4.Uses of Pooled Funds. Consistent with the permissible uses of funds set forth in RCW
82.14.540, SKHHP will distribute funds pooled under this Agreement only for the following
purposes that serve persons whose income is at or below 60 percent of the median income:
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 3 of 6
a. Acquiring, rehabilitating, or constructing affordable housing, which may include new
units of affordable housing within an existing structure or facilities providing
supportive housing services under RCW 71.24.385; and/or
b. Funding the operations and maintenance costs of new units of affordable or
supportive housing.
5. Selection of Funding Awards involving Pooled Funds. SKHHP intends to periodically invite
applications for funding for projects and/or programs eligible for funding under the SKHHP
Interlocal Agreement. For each round of funding applications for which SKHHP intends to
use funds pooled under this Agreement, the following shall apply:
a. The SKHHP Executive Board will identify funding guidelines that will include, but not
be limited to: the amount of available funding, household income targets, funding
priorities, eligible activities and geographic areas, regulatory terms, other award
terms/reporting requirements, application contents, review process, evaluation
criteria, and the schedule for funding allocation.
b.The SKHHP Advisory Board, to be established by the SKHHP Executive Board as
outlined in the SKHHP Interlocal Agreement, will provide recommendations to the
SKHHP Executive Board on the strategic funding priorities and the allocation of tax
receipts collected through this Agreement. These recommendations will consider
south King County housing needs, other funding sources that support affordable
housing and supportive housing, local housing needs, and equitable geographic
distribution of funds.
c.The SKHHP Executive Board shall consider the recommendations of the SKHHP
Advisory Board to decide both the recommended funding awards for selected
projects and/or programs and the specific funding from each participating Party
consistent with the SKHHP Executive Board Powers.
d.Funding will be limited to projects or programs that are within the SKHHP sphere of
influence as identified in the SKHHP Interlocal Agreement and meet the eligibility
criteria of RCW 82.14.540.
6. Expenditure of Pooled Funds; Legislative Authority of Each Party.
a. As provided in the SKHHP Interlocal Agreement, the SKHHP Executive Board will
recommend to the individual legislative bodies various terms to accompany their
authorizations. Terms shall be consistent with RCW 82.14.540 and may include but
will not be limited to: the amount of funds allocated, project description, minimum
affordability requirements, nature of funding commitment (loan, grant, or other),
and general repayment terms for loans, if applicable.
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 4 of 6
b. Before any Party’s pooled funds are awarded or distributed for funding of a project
or program selected pursuant to Section 4 “Selection of Funding Awards involving
Pooled Funds” of this Agreement, the legislative body of such Party shall authorize
the application of a specified amount of its 82.14.540 tax receipts in its Individual
Account, as provided in Section 14 of the SKHHP Interlocal Agreement.
c.SKHHP may only award and distribute a Party’s pooled funds after a Party’s
legislative body has approved participation in this Agreement.
7. Administration. Funds collected through this Agreement shall be administered through the
SKHHP Housing Capital Fund as outlined in the SKHHP Interlocal Agreement and
administered by the SKHHP Administering Agency. The SKHHP Administering Agency will
maintain records sufficient to separately track the deposits and withdrawals within each
Individual Account and each project account.
8. Reporting. In addition to reporting requirements under the SKHHP Interlocal Agreement,
SKHHP will submit an annual report to the Parties of work plan progress that includes, but is
not limited to, housing priorities, strategies, capital funding investments, use of pooled RCW
82.14.540 tax receipts, and other SKHHP accomplishments.
9.Audit. The Parties acknowledge that the expenditure of all funds will be subject to audit by
the state auditor or other authorized entity. The SKHHP Administering Agency reserves the
right to review, monitor, or audit the use of these funds as deemed necessary. Such
activities may occur with or without notice.
10.Termination or Withdrawal. This Agreement may be terminated at any time by an
affirmative vote of a majority of the legislative bodies of the Parties to this Agreement. If a
Party wishes to withdraw from participation in this Agreement, it may do so with written
notice to the SKHHP Executive Board of its intention to withdraw, due on or before July 1 of
a year and become effective as of 11:59 p.m. on December 31 of that year. Upon
termination of this Agreement or Party withdrawal from this Agreement, all uncommitted
pooled RCW 82.14.540 tax receipt moneys in the SKHHP Housing Capital Fund will be
distributed to the Parties in case of termination of the Agreement, or individually to any
Party withdrawing from the Agreement, by remitting the total uncommitted amounts
remaining in the Party’s Individual Account to that Party, unless otherwise authorized by
the legislative authority of that Party.
11.Additional municipalities. This Agreement may be expanded to include additional SKHHP
municipalities through the execution of a companion agreement that is consistent with this
Agreement and the SKHHP Interlocal Agreement, and upon an affirmative vote of a two-
thirds majority of the membership of the SKHHP Executive Board.
12.Amendments. Any amendments to this Agreement must be in writing. This Agreement may
be amended upon approval of at least two-thirds of the legislative bodies of all Parties to
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 5 of 6
this Agreement, evidenced by authorized signatures of those Parties as of the effective date
of this Agreement, however, any amendment to this Agreement affecting the terms and
conditions of membership, provisions regarding duration, termination or withdrawal, or the
conditions of this Section will require consent of the legislative authorities of all Parties. This
Section shall not be construed to require amendment of this Agreement for the addition of
a new Party contemplated under Section 11.
13.Effective date. This Agreement will become effective March 1, 2021, subject to its approval
by the legislative bodies of all participating jurisdictions, and pursuant to RCW 39.34.040.
Although this Agreement may be approved and signed by a Party after the Agreement’s
effective date, all acts consistent with the authority of this Agreement that occur on or after
March 1, 2021, are hereby ratified and affirmed, and the other terms of this Agreement will
be deemed to have applied.
14.Agreement Duration. This agreement will be in full force and effect until it is terminated in
accordance with the terms and conditions of this agreement.
(Signature Page Follows)
SKHHP SHB 1406 Interlocal Agreement – February 4, 2021 Page 6 of 6
Approved and executed this _______ day of ________________, 2021.
Name of Party: City of Kent
___________________________________
Dana Ralph, Mayor
Approved as to form:
___________________________________
Arthur “Pat” Fitzpatrick, City Attorney
Adam Long
Assistant City Attorney for
7th June
Signature:
Merit a Hanson (Jun 1, 202117:32 PDT)
Email: mhanson@kentwa.gov
Signature: 10L9-
Email: rlashley@kentwa.gov
Signature: 47d/2 2gyadGM60
Julie Parascondola (Jun 3, 202112:03 PDT)
Email: jparascondola@kentwa.gov
SKHHP Interlocal Agreement HB 1406
Final Audit Report 2021-06-03
Created: 2021-06-01
By: KateLynn Jennings (kjennings@kentwa.gov)
Status: Signed
Transaction ID: CBJCHBCAABAA_zCgoX-DKhvyNgVlgllHKSVkm8xlnpVz
"SKHHP Interlocal Agreement HB 1406" History
Document created by KateLynn Jennings (kjennings@kentwa.gov)
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Document emailed to Merina Hanson (mhanson@kentwa.gov) for signature
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�o Document e-signed by Merina Hanson (mhanson@kentwa.gov)
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Document emailed to Ronald Lashley (rlashley@kentwa.gov) for signature
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o Document e-signed by Ronald Lashley (rlashley@kentwa.gov)
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C:a Document emailed to Julie Parascondola Qparascondola@kentwa.gov) for signature
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Email viewed by Julie Parascondola (jarascondola@kentwa.gov)
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c:5o Document e-signed by Julie Parascondola Qparascondola@kentwa.gov)
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® Agreement completed.
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