Property Tax Budget and Levy for Current Expense and Road Fund for 2020 BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: RESOLUTION NO 19-358
PROPERTY TAX BUDGET AND LEVY FOR BOTH THE
CURRENT EXPENSE AND ROAD FUND FOR 2020
WHEREAS, the Board of County Commissioners (BOCC) of Lewis County has met and
considered its budget for the calendar year 2020; and
WHEREAS, The BOCC has determined that Lewis County requires an increase in
property tax revenue from the previous year, in addition to the increase resulting from
the addition of new construction and improvements to property and any increases in
the value of state assessed property, in order to discharge the expected expenses and
obligations of the Current Expense Fund and County Road Fund and is in the best
interest of Lewis County, and
WHEREAS, The BOCC has determined there is a need for a 1% increase in both the
General and the Road levy rates, and
WHEREAS, the BOCC, after hearing and after duly considering all relevant evidence
and testimony presented, determined that Lewis County's regular levy would be
certified at $13,700,000, and
WHEREAS, the BOCC, after hearing and duly considering all relevant evidence and
testimony presented, determined that Lewis County Road levy would be certified
$12,700,000.
NOW THEREFORE BE IT RESOLVED by the BOCC of Lewis County as follows.
1. An increase in the estimated General property tax levy ( including amounts for
Mental Health and Veterans' Relief) is hereby authorized for the levy to be collected in
the 2020 tax year. The dollar amount of the increase over the actual levy amount from
the previous year shall be $126,761 44 which is a percentage increase of 1% from the
previous year,
2. An increase in the estimated Roads property tax levy is hereby authorized for the
levy to be collected in the 2020 tax year The dollar amount of the increase over the
actual levy amount from the previous year shall be $138,133 46 which is a percentage
increase of 1% from the previous year,
3 These increases are exclusive of additional revenue resulting from new construction,
improvements to property, newly constructed wind turbines, solar, biomass, and
geothermal facilities, and any increase in the value of state assessed property, any
annexations that have occurred and refunds made
Estimated Assessed Valuation (AV) with state assessed utilities
General $9,449,492,590
Roads $6,674,258,434
Data from Assessors Office 11/4/2019.
DONE IN OPEN SESSION this 2nd day of December, 2019
APPROVED AS TO FORM. BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON
Eric Eisenberg Robert C . Jackson
By. Eric Eisenberg, Robert C. Jackson, Chair
Chief Civil Deputy Prosecuting Attorney
•
ATTEST. •'<<:"`T AS•. Gary Stamper
'c Cary Stamper, Vice Chair
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Rieva Lester Edna J . Fund
Rieva Lester, Edna J Fund, Commissioner
Clerk of the Lewis County Board of County
Commissioners
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Lewis County Treasurer
\LEWIS COUNTY
.
November 6, 2019
Lewis Coun ty Roads
Attn. BOCC
351 NW North St
Chehalis Washington 98532
RE. 2019 Certification of Administrative Refunds for Levy Roads
As part of this year's levy process, we must receive from each district the amount of Administrative Refunds
they wish to levy for in the 2020 tax year This amount is determined by the refund amount each district has
had to pay out to taxpayers from October 1, 2018 thru September 30, 2019. These refunds could be due to
exemptions granted after levies were certified, BOE decisions,destroyed property or others Please check the
appropriate option below,sign,date and return this form by November 30,2019. By selecting an option below,
you are stating that the amount stated will be in addition to your Levy Certification.
Certifies to collect$18,985.77 in administrative refunds for the 2020 tax year.
❑ Certifie to collect$ in administrative refunds for the 2020 tax year.
❑ l oes ' e t wish to ollect y a ministrative refunds for the 2020 tax year
�/ g `".--- /1 -/ - -19
District 'epresentative Signature Dated
/66w (.
. J/G1416.11 it 1./J x/1-
District Representative Name and Title (Please print)
Mail response and direct questions to: Lewis County Assessor
360-740-1102 351 NW North Street,MS:ASR01
Chehalis,WA 98532
Sincerely,
\ / I /
Shelly Stewa t
Business Manager
o 360.740 1115 PHYSICAL ADDRESS MAILING ADDRESS fI my Davis, Treasurer
F 360 740.1493 351 NW North Street PO Box 509 Rodney Reynolds, Chief Deputy Treasurer
MD 360.740 1480 Chehalis WA 98532 Chehalis WA 98532-0509 Shelly Stewart, Business Manager
-_'S.=_��,, .?: Lewis County Treasurer
LEWIS COUNTY/
November 6, 2019
Lewis County Current Expense
Attn: BOCC
351 NW North St
Chehalis Washington 98532
RE: 2019 Certification of Administrative Refunds for Levy County Regular
As part of this year's levy process,we must receive from each district the amount of Administrative Refunds
they wish to levy for in the 2020 tax year. This amount is determined by the refund amount each district has
had to pay out to taxpayers from October 1, 2018 thru September 30, 2019 These refunds could be due to
exemptions granted after levies were certified, BOE decisions,destroyed property or others. Please check the
appropriate option below,sign,date and return this form by November 30,2019 By selecting an option below,
you are stating that the amount stated will be in addition to your Levy Certification.
yCertifies to collect$32,183.90 in administrative refunds for the 2020 tax year.
❑ Certif a ollect$ in administrative refunds for the 2020 tax year.
❑ Does of wish o coif•ct ny i 'strative refunds for the 2020 tax year
L4? / /-■... .. //". /2 —/
District; •presentative Signature Dated
District Representative Name and Title (Please print)
Mail response and direct questions to: Lewis County Assessor
360-740-1102 351 NW North Street,MS:ASR01
Chehalis,WA 98532
Sincerely,
'Aitii-th(t),J14-C-LYPd-
Shelly Stewart
Business Manager
0 360.740 1115 PHYSICAL ADDRESS MAILING ADDRESS Arny Davis, Treasurer
360 740.1493 351 NW North Street PO Box 509 Rodney Reynolds, Chief Deputy Treasurer
Chehalis WA 98532 Chehalis WA 98532-0509
!9I)) 360.740 1480 Shelly Stewart, Business Manager
LEVY LIMITATIONS WORKSHEET
Preliminary Computation Draft Only 11/4/2019
TAXING DISTRICT Lewis County General Expense 2019 Levy for 2020 Taxes
Instructions for electronic version of form - Fill in highlighted cells all other self populate.
A. Highest regular tax which could have been lawfully levied beginning with the 1985 levy (refund levy not included)
Year 2019 $12,930,657 73 x 101.000% _ $13,059,964.31
Highest Lawful Levy Since 1985 Limit Factor/Max Increase 101%
B Current year's assessed value of new construction, improvements, and wind turbines, solar, biomass, and geothermal
facilities in original districts before annexation occurred times last year's levy rate (if an error occurred or an error correction
was made in the previous year, use the rate that would have been levied had no error occurred)
$227,862,515 x 1 562542743808 - $1,000 = $356,044 92
A.V Last Year's Levy Rate
C Current year's state assessed property value less last year's state assessed property value The remainder is to be multiplied
by last year's regular levy rate (or the rate that should have been levied)
$694,081,183 - $612,956,079 = $ 81,125,104 00
Current Year's A.V Previous Year's A V Remainder
$81,125,104 x 1562542743808 - $1,000 = $126,761 44
Remainder from Line C Last Year's Levy Rate
D Regular property tax limit A+B+C = $13,542,770 67
Parts E through G are used in calculating the additional levy limit due to annexation
E To find the rate to be used in F, take the levy limit as shown in Line D above and divide it by the current assessed value of
the district, excluding the annexed area
$13,542,770.67 - $9,449,492,590 x $1,000 = 1433174378520
Total in Line D Assessed Value Less Annexed AV
F. Annexed area's current assessed value including new construction and improvements, times the rate in Line E
x 1433174378520 - $1,000 = 0
Annexed Area's A.V Rate in Line E
G Regular property tax limit including annexation . . . . ., D+F = $13,542,770.67
H. Statutory maximum calculation
Only enter fire/RFA rate,library rate,&firefighter pension fund rate for cities annexed to a fire/RFA or library,or has a firefighters pension fund
+ = 0 000000000000
District base levy rate Fire or RFA Rate Library Rate Firefighter Pension Fund Statutory Rate Limit
$9,449,492,590 x 0 000000000000 + $1,000 = $0 00
A V of District Statutory Rate Limit Statutory Amount
I Highest Lawful Levy For This Tax Year (Lesser of G and H) _ $0 00
J Tax Base For Regular Levy
1 Total district taxable value (including state-assessed property, and excluding
boats, timber assessed value, and the senior citizen exemption for the regular levy) $8,984,499,862
K. Tax Base for Excess and Voted Bond Levies
2 Less assessed value of the senior citizen exemption of less than $40,000 income or 65%
of the median household income for the county based on lower of frozen or market value.
3 Plus Timber Assessed Value (TAV)
4 Tax base for excess and voted bond levies (1-2+3) $8,984,499,862
Excess Levy Rate Computation - Excess levy amount divided by the assessed value in Line K4 above
$13,542,770 67 - $8,984,499,862 x $1,000 = 1 507348308533
Levy Amount A V from Line K4 above
Bond Levy Rate Computation - Bond levy amount divided by the assessed value in Line K4 above
$8,984,499,862 x $1,000 = 0.000000000000
Levy Amount A V from Line K4 above
TAXING DISTRICT Lewis County General Expense 2019 Levy For 2020 Taxes
Population ❑ Less than 10,000 0 10,000 or more
Was a resolution/ordinance adopted authorizing an increase over the previous year's levy? ❑Yes [No
Was a second resolution/ordinance adopted authorizing an increase over the IPD? ❑Yes ❑No ❑N/A
If so, what was the percentage increase? Calculated % Increase 0 000000000000%
A Previous year's actual levy adjusted by the increases as stated in ordinance or resolution (ROW 84 55 120)
Year 2020 $12,954,133 55 + _ $12,954,133 55
Previous Year's Actual Levy Plus Resolution Increase Amount
Year 2020 $12,954,133.55 x = $12,954,133 55
Previous Year's Actual Levy Resolution Percentage of Increase
B. Amount for new construction, improvements, and wind turbines, solar, biomass,
and geothermal facilities (Line B, page 1) _ $356,044 92
C Amount for increase in value of state-assessed property(Line C, page 1) _ $126,761 44
D Amount for increase in annexation (Line F, page 1) = 0
.E Total levy amount authorized, including the annexation Lesser of A+(B+C+D) _ $13,436,939 91
F Total levy amount authorized by resolution (E) plus amount refunded or to be refunded (ROW 84 55 070)
$13,436,939 91 + _ $13,436,939 91
Total from Line E Amount to be Refunded Amount allowable per
G Total amount certified by county legislative authority or taxing district as applicable
(RCW 84 52 020 and ROW 84 52 070) ......... .... _
H Levy limit from line G on page 1, plus amount refunded or to be refunded (ROW 84 55 070)
$13,542,770 67 + $0.00 = $13,542,770.67
Line G, Page 1 Amount to be Refunded Total
I. Amount of taxes recovered due to a settlement of highly valued disputed property (ROW 84.52 018)
$13,436,939 91 — _ $13,436,939.91
Lesser of F,G,or H Amount Held in Abeyance Total
J Statutory limit from line H on page 1 (dollar amount, not the rate) . .... ..... _ $0 00
K Lesser of I and J $0 00
L Levy Corrections Year of Error
1 Minus amount over levied (if applicable)
2 Plus amount under levied (if applicable) . ..... . .
M Total. K+/- L $0 00
N Regular Levy Rate Computation Without Levy Error Correction
Use this rate in next year's levy calculations unless it's reduced due to levy error, other limitation, or there's a road levy shift
$0 00 - $8,984,499,862 x $1,000 = 0 000000000000
Lesser of J and K Amount on line J1 on page 1 rate w/o error correction
O Regular Levy Rate Computation: Lesser of J and M divided by the assessed value in line J1 on page 1
Use this rate for the current year's tax roll unless it is reduced due to another levy limitation such as the $5 90 limit.
$0 00 - $8,984,499,862 x $1,000 = 0 000000000000
Lesser of J and M Amount on line J1 on page 1 rate before aggregate check
P Road Levy Shift Rate Computation - (Do not enter a shift amount in both shift fields.)
OR
Amount shifted TO this taxing district Amount shifted FROM this taxing district
S $0 00 - $8,984,499,862 x $1,000 = 0 000000000000
Post Shift Levy Amount Amount on line J1 on page 1 Post Shift Levy Rate
LEVY LIMITATIONS WORKSHEET
Preliminary Calculations Draft 11/4/2019
TAXING DISTRICT Lewis County Roads 2019 Levy for 2020 Taxes
Instructions for electronic version of form - Fill in highlighted cells all other self populate.
A Highest regular tax which could have been lawfully levied beginning with the 1985 levy (refund levy not included).
Year 2019 $12,093,477 96 x 101 000% _ $12,214,412 74
Highest Lawful Levy Since 1985 Limit Factor/Max Increase 101%
B Current year's assessed value of new construction, improvements, and wind turbines, solar, biomass, and geothermal
facilities in original districts before annexation occurred times last year's levy rate (if an error occurred or an error correction
was made in the previous year, use the rate that would have been levied had no error occurred).
$88,592,015 x 2 052051285463 - $1,000 = $181,795 36
A.V Last Year's Levy Rate
C. Current year's state assessed property value less last year's state assessed property value. The remainder is to be multiplied
by last year's regular levy rate (or the rate that should have been levied)
$619,833,530 - $552,518,709 = $ 67,314,821.00
Current Year's A V Previous Year's A V Remainder
$67,314,821 x 2.052051285463 - $1,000 = $138,133 46
Remainder from Line C Last Year's Levy Rate
D Regular property tax limit A+B+C = $12,534,341 56
Parts E through G are used in calculating the additional levy limit due to annexation
E To find the rate to be used in F, take the levy limit as shown in Line D above and divide it by the current assessed value of
the district, excluding the annexed area
$12,534,341.56 - $6,674,258,434 x $1,000 = 1 878012618772
Total in Line D Assessed Value Less Annexed AV
F Annexed area's current assessed value including new construction and improvements, times the rate in Line E
x 1878012618772 + $1,000 = 0
Annexed Area's A.V Rate in Line E
G Regular property tax limit including annexation D+F = $12,534,341 56
H Statutory maximum calculation
Only enter fire/RFA rate,library rate,&firefighter pension fund rate for cities annexed to a fire/RFA or library,or has a firefighters pension fund
-
+ = 0 000000000000
District base levy rate Fire or RFA Rate Library Rate Firefighter Pension Fund Statutory Rate Limit
$6,674,258,434 x 0.000000000000 - $1,000 = $0 00
A.V of District Statutory Rate Limit Statutory Amount
I Highest Lawful Levy For This Tax Year (Lesser of G and H) _ $0 00
J Tax Base For Regular Levy
1 Total district taxable value (including state-assessed property, and excluding
boats, timber assessed value, and the senior citizen exemption for the regular levy) $6,674,258,434
K Tax Base for Excess and Voted Bond Levies
2 Less assessed value of the senior citizen exemption of less than $40,000 income or 65%
of the median household income for the county based on lower of frozen or market value
3 Plus Timber Assessed Value (TAV) .
4 Tax base for excess and voted bond levies (1-2+3) $6,674,258,434
Excess Levy Rate Computation - Excess levy amount divided by the assessed value in Line K4 above.
$6,674,258,434 x $1,000 = 0 000000000000
Levy Amount A V from Line K4 above
Bond Levy Rate Computation - Bond levy amount divided by the assessed value in Line K4 above
$6,674,258,434 x $1,000 = 0 000000000000
Levy Amount A.V from Line K4 above
TAXING DISTRICT Lewis County Roads 2019 Levy For 2020 Taxes
Population ❑ Less than 10,000 • 10,000 or more
Was a resolution/ordinance adopted authorizing an increase over the previous year's levy? ❑Yes Q\lo
Was a second resolution/ordinance adopted authorizing an increase over the IPD" ❑Yes ❑No ❑N/A
If so, what was the percentage increase? Calculated % Increase 0 000000000000%
A Previous year's actual levy adjusted by the increases as stated in ordinance or resolution (RCW 84 55 120)
Year 2020 $12,122,236.05 + _ $12,122,236 05
Previous Year's Actual Levy Plus Resolution Increase Amount
Year 2020 $12,122,236 05 x = $12,122,236 05
Previous Year's Actual Levy Resolution Percentage of Increase
B Amount for new construction, improvements, and wind turbines, solar, biomass,
and geothermal facilities (Line B, page 1) _ $181,795.36
C. Amount for increase in value of state-assessed property (Line C, page 1) _ $138,133 46
D Amount for increase in annexation (Line F, page 1) = 0
E Total levy amount authorized, including the annexation Lesser of A+(B+C+D) _ $12,442,164 87
F Total levy amount authorized by resolution (E) plus amount refunded or to be refunded (RCW 84 55 070)
$12,442,164 87 + _ $12,442,164.87
Total from Line E Amount to be Refunded Amount allowable per
G Total amount certified by county legislative authority or taxing district as applicable
(RCW 84 52 020 and RCW 84 52 070) _
H Levy limit from line G on page 1, plus amount refunded or to be refunded (RCW 84 55 070)
$12,534,341 56 + $0 00 = $12,534,341 56
Line G, Page 1 Amount to be Refunded Total
I. Amount of taxes recovered due to a settlement of highly valued disputed property (RCW 84.52.018)
$12,442,164 87 — _ $12,442,164.87
Lesser of F,G,or H Amount Held in Abeyance Total
J Statutory limit from line H on page 1 (dollar amount, not the rate) _ $0 00
K. Lesser of I and J . . $0 00
L. Levy Corrections Year of Error
1 Minus amount over levied (if applicable)
2 Plus amount under levied (if applicable) .
M Total: K +/- L $0 00
N Regular Levy Rate Computation Without Levy Error Correction
Use this rate in next year's levy calculations unless it's reduced due to levy error, other limitation, or there's a road levy shift.
$0.00 - $6,674,258,434 x $1,000 = 0 000000000000
Lesser of J and K Amount on line J1 on page 1 rate w/o error correction
O Regular Levy Rate Computation Lesser of J and M divided by the assessed value in line J1 on page 1
Use this rate for the current year's tax roll unless it is reduced due to another levy limitation such as the $5 90 limit
$0.00 - $6,674,258,434 x $1,000 = 0 000000000000
Lesser of J and M Amount on line J1 on page 1 rate before aggregate check
P Road Levy Shift Rate Computation - (Do not enter a shift amount in both shift fields.)
O OR
Amount shifted TO this taxing district Amount shifted FROM this taxing district
S $0 00 - $6,674,258,434 x $1,000 = 0.000000000000
Post Shift Levy Amount Amount on line J1 on page 1 Post Shift Levy Rate
Department of rRevenue Levy Certification
Washington State
Submit this document to the county legislative authority on or before November 30 of the year preceding
the year in which the levy amounts are to be collected and forward a copy to the assessor.
In accordance with RCW 84 52 020,I, Robert C Jackson
(Name)
County Commissioner-Chairman ,for Lewis County-Roads ,do hereby certify to
(Title) (District Name)
the Lewis County legislative authority that the Commissioners
(Name of County) (Commissioners,Council,Board,etc)
of said district requests that the following levy amounts be collected in 2020 as provided in the district's
(Year of Collection)
budget,which was adopted following a public hearing held on 12/02/19
(Date of Public Hearing)
Regular Levy $12,700,000.00
(State the total dollar amount to be levied)
Excess Levy
(State the total dollar amount to be levied)
Refund Levy. $18,985 70
(State the total dollar amount to be levied)
Signature �� 4 Date /7- / -I
To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705-6715
Teletype(TTY)users,please call(360)705-6718 For tax assistance,call(360)534-1400
REV 64 0100e(w)(2/21/12)
Department of
Revenue Levy Certification
Washington State
Submit this document to the county legislative authority on or before November 30 of the year preceding
the year in which the levy amounts are to be collected and forward a copy to the assessor.
In accordance with RCW 84 52 020,I, Robert C Jackson
(Name)
County Commissioner Chairman , for Lewis County-General , do hereby certify to
(Title) (District Name)
the Lewis County legislative authonty that the Commissioners
(Name of County) (Commissioners,Council,Board,etc)
of said district requests that the following levy amounts be collected m 2020 as provided m the distnct's
(Year of Collection)
budget,which was adopted following a public heanng held on 12/02/19
(Date of Public Hearing)
Regular Levy. $13,700,000 00
(State the total dollar amount to be levied)
Excess Levy
(State the total dollar amount to be levied)
Refund Levy $32,183 90
(State the total dollar amount to be levied)
Signature. Date / 7-/q
To ask about the availability of this publication m an alternate format for the visually impaired,please call(360)705-6715
Teletype(TTY)users,please call(360)705-6718 For tax assistance,call(360)534-1400
REV 64 0100e(w)(2/21/12)
BOCC AGENDA ITEM SUMMARY
Resolution: BOCC Meeting Date: Dec 2, 2019
Suggested Wording for Agenda Item: Agenda Type: Hearing - Resolution
Property Tax Budget and Levy for Both the Current Expense and Road Fund for 2020
Contact: Becky Butler Phone: 360-740-1198
Department: BUD - Budget
Description:
Property Tax Budget and Levy for Both the Current Expense and Road Fund for 2020
Approvals: Publication Requirements:
Publications:
User Status
Dianne Dorey Approved
Eric Eisenberg Pending
Erik Martin Pending
Additional Copies
Dianne Dorey, David Campbell, Arny Davis and Rodney Reynolds