LEGAL NOTICE
CITY OF TACOMA, WASHINGTON
On Tuesday, October 28, 2025, at approximately 5:15 p.m., the City Council will conduct a public hearing on the proposed Ad Valorem levies for Emergency Medical Services and General Property Tax for 2026.
For additional details, please see the attached information.
The meeting will be conducted in a hybrid format. To attend in person, the meeting will be held at the Tacoma Municipal Building in the Council Chambers, located at 747 Market Street, on the first floor. To attend remotely, join through Zoom at www.zoom.us/j/84834233126 or dial 253-215-8782 and enter the meeting ID 848 3423 3126 and passcode 349099 when prompted. Council meetings are also available to watch live on TV Tacoma.
Oral comment will be taken during the City Council meeting. Those wishing to submit written comment may do so by email to the City Clerk’s Office at cityclerk@tacoma.gov or by mail at 747 Market Street, Tacoma, WA 98402, by 5:00 p.m., on Monday, October 27, 2025. Written comments will be compiled, sent to the City Council, and posted online.
Resolution No. 41779, which set the public hearing date, can be viewed in its entirety on the City’s website or on request from the City Clerk’s Office at cityclerk@tacoma.gov or 253-591-5505.
For more information, please contact Andy Cherullo, Finance Director, acherullo@tacoma.gov.
Nicole Emery City Clerk
City of Tacoma
Finance Department
Office of Management & Budget
A. SUBJECT OF HEARING
Setting of the 2026 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 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. For the purposes of this subsection (3)(b)(v), “increment area” does not include increment areas that are not approved by the taxing district’s governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D). [2025 c 417 s 1314; 2021 c 207 s 11; 2014 c 4 s 5; 2006 c 184 s 6; 1997 c 3 s 209 (Referendum Bill No. 47, November 4, 1997); 1995 c 251 s 1. approved November 4, 1997); 1995 c 251 s 1]
IDX-1021733
October 27, 2025
