City of Tacoma
Notice of Public Hearing
October 26, 2022
On Tuesday, November 1, 2022, the City Council will conduct a public hearing on the proposed Ad Valorem and Emergency Medical Services tax levies for 2023. The hearing will be held during the City Council meeting and will begin upon completion of the regular agenda items, no earlier than 5:15 p.m. For additional details, please see the attached information.
The meeting will be conducted in a hybrid format that includes an in-person component and a remote option. To attend in person, the meeting will be held in the Council Chambers, on the first floor of the Tacoma Municipal Building, located at 747 Market Street. The meeting can be attended remotely by dialing 253-215-8782 or through Zoom at www.zoom.us/j/84834233126, and entering the meeting ID 848 3423 3126, and passcode 349099 when prompted. The meeting will be broadcast on TV Tacoma and live streamed.
Resolution No. 41047, which set the public hearing date, can be viewed in its entirety on the City’s website at www.cityoftacoma.org/recentlegis by clicking on the link for October 25, 2022, or by requesting a copy from the City Clerk’s Office at 253-591-5505.
For more information, please contact Katie Johnston, Budget Officer, at Kathryn.Johnston@cityoftacoma.org or 253-591-5063.
Doris Sorum City Clerk
Summary
City Council Public Hearing
2022 Ad Valorem Tax
November 1, 2022
A. SUBJECT OF HEARING Setting of the 2023 Ad Valorem levies for General Property and the Emergency Medical Services taxes.
B. BACKGROUND
RCW 84.55.120: Public Hearing – Taxing district’s revenue sources – Adoption of tax increase by ordinance or resolution. (1) A taxing district, other than the state, that collects regular levies must hold a public hearing on revenue sources for the district’s following year’s current expense budget. The hearing must include consideration of possible increases in property tax revenues and must be held prior to the time the taxing district levies the taxes or makes the request to have the taxes levied. The county legislative authority, or the taxing district’s governing body if the district is a city, town, or other type of district, must hold the hearing. For purposes of this section, “current expense budget” means that budget which is primarily funded by taxes and charges and reflects the provision of ongoing services. It does not mean the capital, enterprise, or special assessment budgets of cities, towns, counties, or special purpose districts.
(2) If the taxing district is otherwise required to hold a public hearing on its proposed regular tax levy, a single public hearing may be held on this matter.
(3)(a) Except as provided in (b) of this subsection (3), no increase in property tax revenue may be authorized by a taxing district, other than the state, except by adoption of a separate ordinance or resolution, pursuant to notice, specifically authorizing the increase in terms of both dollars and percentage. The ordinance or resolution may cover a period of up to two years, but the ordinance must specifically state for each year the dollar increase and percentage change in the levy from the previous year.
(b) Exempt from the requirements of (a) of this subsection are increases in revenue resulting from the addition of:
(i) New construction;
(ii) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;
(iii) Improvements to property;
(iv) Any increase in the value of state-assessed property; and
(v) Any increase in the assessed value of real property, as that term is defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 provided that such increase is not included elsewhere under this section. This subsection (3)(b)(v) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness.
[2021 c 207 § 11; 2014 c 4 § 5; 2006 c 184 § 6; 1997 c 3 § 209 (Referendum Bill No. 47, approved November 4, 1997); 1995 c 251 § 1.] IDX-965774
October 27, 2022
