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Home My WebLink Aboutord2021-075• Whatcom County COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 Agenda Bill Master Report File Number: AB2021-633 File ID: AB2021-633 Version: 1 Status: Adopted File Created: 10/27/2021 Entered by: MCaldwel@co.whatcom.wa.us Department: Finance Division File Type: Ordinance Requiring a Public Hearing Assigned to: Council Final Action: 11/23/2021 Agenda Date: 11/23/2021 Enactment#: ORD 2021-075 Primary Contact Email: mcaldwel@co.whatcom.wa.us TITLE FOR AGENDA ITEM: Ordinance Authorizing the Levy of Taxes for County and State Purposes in Whatcom County, Washington, for the Year of 2022 SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: Pursuant to Home Rule Charter Section 6.10, requests authorization to levy taxes in the General Fund to fund essential county services. HISTORY OF LEGISLATIVE FILE Date: Acting Body: Action: Sent To: 11/09/2021 Council INTRODUCED FOR PUBLIC Council HEARING Aye: 6 Browne, Buchanan, Byrd, Donovan, Elenbaas, and Frazey Nay: 0 Absent: 1 Kershner 11/23/2021 Council ADOPTED Aye: 7 Browne, Buchanan, Byrd, Donovan, Elenbaas, Frazey, and Kershner Nay: 0 Absent: 0 Attachments: Proposed Ordinance, Exhibit B Whatcom County Page 1 Printed on 1112412021 PROPOSED BY: Executive INTRODUCTION DATE: November 09, 2021 ORDINANCE NO. 2021-075 ORDINANCE AUTHORIZING THE LEVY OF TAXES FOR COUNTY AND STATE PURPOSES IN WHATCOM COUNTY, WASHINGTON, FOR THE YEAR OF 2022 WHEREAS, pursuant to Home Rule Charter Section 6.10 the County Executive is required to submit for Council consideration a budget and proposed tax and revenue ordinances necessary to raise sufficient revenues to balance the budget; and, WHEREAS, the County Council has approved a budget for the 2021-2022 biennium, including all sources of revenues and anticipated expenditures on November 24, 2020; and, WHEREAS, the County Council, in the course of considering the mid -biennium review and modification has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the County Council has determined it is not necessary to increase the General Fund property tax levy for 2022 to fund essential county services; and, WHEREAS, the County Council has held public hearings regarding the county biennial budget and mid -biennium review, which included property tax revenues, and other revenues; NOW, THEREFORE, BE IT ORDAINED AND ESTABLISHED by the Whatcom County Council: (A) The property taxes for Whatcom County are hereby levied and are to be charged to the assessment and tax rolls of Whatcom County; and, (B) Property taxes are levied in 2021 for collection in 2022; and, (C) The amounts collected through the County general levy shall be limited to the amount of 2021 taxes increased for the addition of new construction and improvements to property and any increase in the value of state assessed property; and, Page 1 (D) Because the State of Washington is currently unable to provide the Figures and documentation necessary to establish Fixed levy rates, as these figures do become available from the state, levies shall be fixed per "Exhibit A" which shall be prepared by the County Assessor, and attached and incorporated herein by reference. BE IT FURTHER ORDAINED, that the taxes to be levied against parcels of property within the Diking Districts, Drainage Districts, and Drainage Improvement Districts are to be credited to the individual maintenance funds for the year 2022, and the amounts to be apportioned to the original assessments for construction in said districts are as follows per "Exhibit B" attached hereto and incorporated herein by reference. BE IT FURTHER ORDAINED, that if the Washington State Legislature changes any laws affecting levies contained herein, and the Prosecuting Attorney's Office concurs, the Whatcom County administration will change such levies accordingly. �_q®g8i�$2iaidP9l�y��p, 4 Q rs �2a day of November C ATTEST .3 ? Daapaw rown-Davis Council Clerk APPkQ E6AS`TO FORM: � ,,J Approved by email/C Quinn/M Caldwell Civil Deputy Prosecutor 2021. `Barr(yuchanan, Council Chair APPROVED ( ) NOT APPROVED Sal �-Jt .54" Satpal Singh S dhu , Executive Date: Page 2 EXHIBIT A WILL BE AVAILABLE AFTER THE FIRST OF THE YEAR 2022 Page 3 EXHIBIT B BUDGET FOR 2022 District Name: Butler Ditch District As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures $17,212 $73 $20,116 $2,831 $75 $2,465 Less any Estimated 2021 Expenditures (any outstanding invoices) $2,390 Projected 2022 beginning balance $17,651 2022 Budget Revenues Assessments Other Revenue $6,000 m ., Total 2022 Revenues $6,000 Total available for 2022 Budget Allocation $23,651 (2022 projected beginning balance 1- 2022 revenne) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $7,000 New Project and Unforeseen Expenses $16,151 Total Expenditures $23,651 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $6,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Consolidated Drainage Improvement District 41 / 623 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget $19,737 $17,479 $38,587 $1,372 j $16,511 � $16,511 $0 Projected 2022 beginning balance $22,076 Revenues Assessments $4,000 Other Revenue $1,500 Total 2022 Revenues $5,500 Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $4,500 $27,576 New Project and Unforeseen Expenses $22,576 Total Expenditures $27,576 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $4,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Consolidated Drainage Improvement. District 20 / 631 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures $21,598 $46,546 $2,188 J $1,045 $3,045 Less any Estimated 2021 Expenditures (any outstanding invoices) $2,000 Projected 2022 beginning balance $43,501 2022 Budget Revenues Assessments Other Revenue $6,000 Total 2022 Revenues $6,252 Total available for 2022 Budget Allocation $49,753 (2022 projecled beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $6,900 New Project and Unforeseen Expenses $42,353 Total Expenditures Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $6,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Consolidated Drainage lmprovement District 31 / 634 As of December 31, 2020 Cash in Account WCIP Investments $8,086 $29,176 $43,887 Uncollected Assessments (including 2021 and past years) $6,625 Actual 2021 expenditures $6,260 $10,260 Less any Estimated 2021 Expenditures (any outstanding invoices) $4,000 Projected 2022 beginning balance $33,627 2022 Budget Revenues Assessments $15,000 Other Revenue $0 Total 2022 Revenues $15,000 Total available for 2022 Budget Allocation $48,627 (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $9,000 New Project and Unforeseen Expenses $39,127 Total Expenditures Projected 2021 Ending Balance RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $15,000.00 $48,627 $0 BUDGET FOR 2022 District Name: Consolidated Drainage Improvement District 21 / 632 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $72,791 $87 $6,175 $3,141 $6,000 $79,053 $9,141 Projected 2022 beginning balance $69,912 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance 2022 revenue) Expenditures: $12,500 m , $82,412 Admin $500 Projected Work Plan/Estimated Maintenance Expenses $14,500 New Project and Unforeseen Expenses $67,412 Total Expenditures $82,412 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $12,500.00 EXHIBIT B BUDGET FOR 2022 District Name: Deming Diking District 2 / 637 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $11,732 $6,319 _J $17,590 $0 $18,141 $17,590 Projected 2022 beginning balance $551 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenue) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses New Project and Unforeseen Expenses Total Expenditures Projected 2021 Ending Balance $12,000 $0 $12,551 $500 $5,000 $12,551 $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $12,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Diking District 1 / 636 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $39,111 $511 $30,000 $17,916 I I $0 Projected 2022 beginning balance Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenue) Expenditures: $60,000 $69,622 $17,916 $51,705 $60,000 $111,705 Admin $500 Projected Work Plan/Estimated Maintenance Expenses $19,000 New Project and Unforeseen Expenses $92,205 Total Expenditures $111,705 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $60,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Diking District 3 / 638 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget $44,620 $389 $5,442 $225 Tl $0 $50,451 $225 Projected 2022 beginning balance $50,226 Revenues Assessments $12,000 Other Revenue $0 Total 2022 Revenues $12,000 Total available for 2022 Budget Allocation $62,226 (2022 projected beginning balance + 2022 revenue) Expenditures Admin $500 Projected Work Plan/Estimated Maintenance Expenses $11,500 New Project and Unforeseen Expenses $50,226 Total Expenditures Projected 2021 Ending Balance RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $12,000.00 $62,226 $0 EXHIBIT B BUDGET FOR 2022 District Name: Diking District 4 / 639 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $61,638 $12,597 $9,129 $250 I I $13,333 1 $83,363 $13,583 Projected 2022 beginning balance $69,780 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenue) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses $25,000 m . mn c Ann $500 $15,500 $94,780 New Project and Unforeseen Expenses $78,780 Total Expenditures $94,780 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $25,000.00 Exhibit B BUDGET FOR 2022 District Name: Drainage District 2 \ 624 As of December 31, 2020 Cash in Account $20,748 WCIP Investments $3,457 $25,504 Uncollected Assessments (including 2021 and past years) $1,300 Actual 2021 expenditures $718 $718 IL Less any Estimated 2021 Expenditures (any outstanding invoices) $0 _j 2022 Budget Revenues Assessments Other Revenue Projected 2022 beginning balance $24,787 $3,000 Total 2022 Revenues $3,000 Total available for 2022 Budget Allocation $27,787 (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $2,500 New Project and Unforeseen Expenses $24,787 Total Expenditures $27,787 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $3,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Drainage District 3 / 625 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $1,548 $46,777 $4,530 $75 $250 $175 Projected 2022 beginning balance $46,527 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenue) Expenditures: $5,000 $5,500 $52,027 Admin $500 Projected Work Plan/Estimated Maintenance Expenses $26,500 New Project and Unforeseen Expenses $25,027 Total Expenditures $52,027 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $5,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Drainage District 6 / 627 As of December 31., 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $5,661 $19,317 $2,312 J $687 i i $0 ' $27,290 $687 Projected 2022 beginning balance $26,603 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance 4 2022 revenue) Expenditures: $3,500 $30,103 Admin $525 Projected Work Plan/Estimated Maintenance Expenses $1,000 New Project and Unforeseen Expenses $28,578 Total Expenditures $30,103 Projected 2022 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $3,500.00 f�'Ia�:. BUDGET FOR 2022 District Name: Drainage Improvement District 7 / 628 As of December 31, 2020 Cash in Account WCIP Investments $18,016 $30,756 Uncollected Assessments (including 2021 and past years) $8,861 Actual 2021 expenditures $1,208 $9,485 Less any Estimated 2021 Expenditures (any outstanding invoices) $8,277 2022 Budget Revenues Projected 2022 beginning balance $21,271 Assessments $20,000 Other Revenue $0 Total 2022 Revenues $20,000 Total available for 2022 Budget Allocation $41,271 (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $29,500 New Project and Unforeseen Expenses $11,271 Total Expenditures Projected 2021 Ending Balance RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $20,000.00 $41,271 $0 EXHIBIT B BUDGET FOR 2022 District Name: Drainage Improvement District 15 / 629 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) $12,978 $10,825 $7,002 $30,805 Actual 2021 expenditures $1,208 $9,327 Less any Estimated 2021 Expenditures (any outstanding invoices) $8,119 Projected 2022 beginning balance $21,478 2022 Budget Revenues Assessments Other Revenue Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance + 2022 revenge) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses $20,000 ,T, n mnn nnn $500 $25,500 $41,478 New Project and Unforeseen Expenses $15,478 Total Expenditures $41,478 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $20,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Drainage Improvement District 17 / 630 As of December 31, 2020 Cash in Account $16,987 WCIP Investments $1,138 Uncollected Assessments (including 2021 and past years) $1,472 Actual 2021 expenditures $175 Less any Estimated 2021 Expenditures (any outstanding invoices) $389 J $19,598 $564 Projected 2022 beginning balance $19,034 2022 Budget Revenues Assessments $3,000 Other Revenue $0 Total 2022 Revenues $3,000 Total available for 2022 Budget Allocation $22,034 (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $175 Projected Work Plan/Estimated Maintenance Expenses $2,500 New Project and Unforeseen Expenses $19,359 Total Expenditures Projected 2021 Ending Balance RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $3,000.00 $22,034 $0 EXHIBIT B BUDGET FOR 2022 District Name: Drainage Improvement District 30 / 633 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget Revenues Assessments Other Revenue $3,428 $1,857 $1,156 $2,132 $0 $6,442 $2,132 Projected 2022 beginning balance $4,309 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projected beginning balance 1- 2022 rerenne) Expenditures: Admin Projected Work Plan/Estimated Maintenance Expenses New Project and Unforeseen Expenses Total Expenditures Projected 2021 Ending Balance $3,000 $7,309 $175 $2,500 $7,309 $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $3,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Drainage Improvement District 30A / 635 As of December 31, 2020 Cash in Account $3,188 WCIP Investments $221 Uncollected Assessments (including 2021 and past years) $404 Actual 2021 expenditures $175 Less any Estimated 2021 Expenditures (any outstanding invoices) $0 2022 Budget Revenues Assessments Other Revenue $3,812 $175 Projected 2022 beginning balance $3,637 Total 2022 Revenues Total available for 2022 Budget Allocation (2022 proiected beginning balance + 2022 revenue) Expenditures: $1,000 $4,637 Admin $175 Projected Work Plan/Estimated Maintenance Expenses $0 New Project and Unforeseen Expenses $4,462 Total Expenditures $4,637 Projected 2021 Ending Balance $0 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $1,000.00 EXHIBIT B BUDGET FOR 2022 District Name: Drainage District 5 / 626 As of December 31, 2020 Cash in Account $28,978 WCIP Investments $16,847 Uncollected Assessments (including 2021 and past years) $8,603 Actual 2021 expenditures $20,592 Less any Estimated 2021 Expenditures (any outstanding invoices) $650 Projected 2022 beginning balance 2022 Budget Revenues Assessments Other Revenue Total 2022 Revenues Total available for 2022 Budget Allocation (2022 projecled beginning balance + 2022 revenue) Expenditures: $20,000 $20,000 Admin $525 Projected Work Plan/Estimated Maintenance Expenses $31,475 New Project and Unforeseen Expenses $21,186 Total Expenditures Projected 2021 Ending Balance RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $20,000.00 $54,428 $21,242 $33,186 $53,186 $53,186 EXHIBIT B BUDGET FOR 2022 District Name: Macaulay Creep Flood Control District / 641 As of December 31, 2020 Cash in Account WCIP Investments Uncollected Assessments (including 2021 and past years) Actual 2021 expenditures Less any Estimated 2021 Expenditures (any outstanding invoices) 2022 Budget $22,897 $33 l $7,693 $15,432 j i i $o $30,624 $15,432 Projected 2022 beginning balance $15,192 Revenues Assessments $10,000 Other Revenue $0 Total 2022 Revenues $10,000 Total available for 2022 Budget Allocation $25,192 (2022 projected beginning balance + 2022 revenue) Expenditures: Admin $500 Projected Work Plan/Estimated Maintenance Expenses $24,500 New Project and Unforeseen Expenses 192 Total Expenditures $192 Projected 2021 Ending Balance $25,192 RECOMMENDED ASSESSMENT TO BE LEVIED FOR 2022 $10,000.00