HomeMy WebLinkAbout4450ORDINANCE NO. 4450
AN ORDINANCE of the City Council of the
City of Kent, Washington, levying 2022 property
taxes for the first year of the 2023-2024 biennial
budget for the City of Kent.
RECITALS
A. Pursuant to RCW 84.55.120 and after providing all appropriate
notice, the City Council held public hearings on October 4, 2022, and
October 18, 2022, to consider the City of Kent's proposed operating and
capital biennial budget for the 2023 and 2024 calendar years, to address
the City's property tax levy to be imposed in 2022 for collection in 2023,
and to review revenues and limit factors.
B. In accordance with RCW 84.55.120, any increase in property
tax revenue other than that resulting from the addition of new construction
and improvements to property; newly constructed wind turbines, solar, bio
mass, and geothermal facilities; annexations; and any increase in the value
of state -assessed property and the refund fund levy, requires the adoption
of an ordinance or resolution specifically authorizing the increase in terms
of both dollars and percentage.
C. Pursuant to RCW 84.52.010 and WAC 458-19-020, taxes shall
be levied in specific dollar amounts.
1 Property Tax Levied (1 %)
2023 Budget Ordinance
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. - Recitals Incorporated. The foregoing recitals are
incorporated into this ordinance.
SECTION 2. - Property Tax Levied. There is hereby levied against
the assessed value of the property in the City of Kent, Washington, a tax to
be collected during the first year of the City's 2023-2024 biennial budget in
the following amount for the General Fund and the Capital Resources Fund,
for the purpose of paying the general expenses of municipal government:
Levy per $1,000 of
assessed valuation
Fund (estimated) Dollar Amount
General Fund $1.0608 $33,945,344
This property tax levy represents a 1.0% increase over last year as shown
below.
2023 Regular Property Tax Levy $33,945,344
Less 2022 Regular Property Tax Levy ($33,042,361)
Less New Construction Levy ($487,514)
Less Refund Levy ($85,045)
Property Tax Increase $ 330,424
% Change
1.0%
Unless otherwise directed by the City Council in its budget process, the total
property tax revenues levied shall be allocated as follows: 47.5 percent to
the General Fund for the purpose of paying the general expenses of
municipal government and 52.5 percent to the City's Capital Resources Fund
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2023 Budget Ordinance
for use in one-time capital projects and debt repayment subject to the
following three exceptions:
A. Revenues shall be allocated to the City's Parks Department for
the design, development, construction, maintenance, improvement and
renovation of City parks. Beginning in 2023, the amount shall total $2.75
million and increase by two percent each year thereafter.
B. Revenues shall be allocated to the City's Public Works
Department for the design, construction, maintenance, improvement,
operation, and repair of the City's transportation infrastructure and
appurtenant improvements. Beginning in 2023, the amount shall total
$8.25 million and increase by two percent each year thereafter.
C. Revenues shall be allocated to the City's Information
Technology Capital Program directed at funding long- and short-term
hardware and software replacement. Beginning in 2023, the amount shall
total $1.65 million and increase by two percent each year thereafter.
SECTION 3. - Limitation on Levy. The application of the General
Fund and Capital Resources Fund levy shall be consistent with and shall not
result in tax revenue in excess of the limitation imposed by RCW sections
84.55.010 and 84.55.0101.
SECTION 4. - Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this ordinance
and the same shall remain in full force and effect.
SECTION 5. - Corrections by City Clerk or Code Reviser. Upon
approval of the city attorney, the city clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
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2023 Budget Ordinance
correction of clerical errors; ordinance, section, or subsection numbering; or
references to other local, state, or federal laws, codes, rules, or regulations.
SECTION 6. - Effective Date. This ordinance shall take effect and be
in force five days after the date of its publication as provided for by RCW
35A.11.090 and RCW 35A.12.130; however, the property tax levied through
this ordinance shall not be assessed for collection until January 1, 2023.
November 15, 2022
DANA RALPH, MA OR Date Approved
ATTEST'
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November 15, 2022
KIMBERLEY A. MOTO, CITY CLERK Date Adopted
November 18, 2022
Date Published
ED AS TO FORM:
HITE, CITY ATTORNEY
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4 Property Tax Levied (1%)
2023 Budget Ordinance