HomeMy WebLinkAboutOrdinance 2023-14, Property Tax Regular 1% Increase + Banked CapacityCity of East Wenatchee Ordinance 2023-11 with Exhibit A Page 1 of 5
City of East Wenatchee, Washington
Ordinance No. 2023-14
An Ordinance of the City of East Wenatchee, Washington, authorizing the regular property tax
levy to be collected in the 2024 tax year, an increase of approximately $48,000 in the regular
property tax resulting from previously banked capacity, an increase of 1% in the regular tax levy,
and authorizing an increase which may be allowed in the amount under new construction,
improvements to property and the State assessed property provisions of State law.
Una Ordenanza de la Ciudad de East Wenatchee, Washington, que autoriza la recaudación del
impuesto regular a la propiedad en el año fiscal 2024, un aumento de aproximadamente $48,000
en el impuesto regular a la propiedad resultante de la capacidad previamente acumulada, un
aumento del 1% en el impuesto regular a la propiedad gravamen de impuestos y autorizar un
aumento que puede permitirse en la cantidad bajo construcción nueva, mejoras a la propiedad y
las disposiciones de propiedad evaluadas por el Estado de la ley estatal..
1. Alternate format.
1.1. Para leer este documento en otro formato alternativo (español, Braille, leer en voz alta,
etc.), comuníquese con la administradora municipal al
alternateformat@eastwenatcheewa.gov, al (509) 884-9515 o al 711 (TTY).
1.2. To read this document in an alternate format (Spanish, Braille, read aloud, etc.), please
contact the City Clerk at alternateformat@eastwenatcheewa.gov, at (509) 884-9515, or
at 711 (TTY).
2. Recitals.
2.1. Preamble. The City of East Wenatchee (City) is a non-charter code City duly
incorporated and operating under the laws of the State of Washington; and The City
Council of East Wenatchee (City Council) finds that it is in the best interests of the City
and its citizens to increase the amount of the City’s regular property tax levy for 2024.
2.2. Findings.
2.2.1. The population of the City is more than 10,000;
2.2.2. The Implicit Price Deflator for Personal Consumption Expenditures for 2023 is
3.67%, resulting in an allowable 1% increase in the 2023 property tax levy.
2.2.3. The City Council has considered the City’s anticipated financial requirements for
2024 and beyond, and the amounts necessary and available to be raised by ad
valorem taxes on real, personal and utility property, including amounts resulting
from new construction, improvements to property, and any increase in the
assessed value of state-assessed property;
City of East Wenatchee Ordinance 2023-14 Page 2 of 5
2.2.4. After proper notice, the City Council is holding a public hearing on October 17,
2023. At this public hearing, the City Council will consider revenue sources for
the City’s current expense budget for 2024.
2.2.5. After the hearing and after duly considering all relevant evidence and testimony
presented, the City Council will determine if the City does need to increase
property tax revenue from the previous year by the allowable 1%, does need to
increase property tax revenue by collecting previously banked capacity, and has
a need for the increase in property tax revenue resulting from the addition of
new construction, improvements to property, and any increase in the value of
state-assessed property, in order to discharge the expected expenses and
obligations of the City.
2.2.6. After the hearing and after duly considering all relevant evidence and testimony
presented, the Council may find that the City has future substantial need for an
increase in years after 2024.
3. Authority.
3.1. RCW 35A.11.020 and RCW 35A.12.190 authorize the City Council to adopt ordinances
of all kinds to regulate its municipal affairs and appropriate to the good government of
the City.
3.2. RCW 84.55.12 authorizes the City Council to adopt a tax increase by ordinance.
THE CITY COUNCIL OF THE CITY OF EAST WENATCHEE DO ORDAIN AS FOLLOWS:
Section 1: Purpose. The City wishes to establish its regular property tax levy for the year
2024.
Section 2: Authorization. The City Council authorizes an increase in the general property tax
levy, for the 2023 property tax levy on all real, personal and utility property
authorized for collection in 2024, in the amount of approximately $48,000, which is
the previously banked capacity allowed under the provisions of state law, the
current allowable 1% increase in the amount of $19,052.65, any amount from the
addition of new construction and improvements to property plus any increase in
the value of state-assessed property, and plus any additional amount resulting
from annexations that have occurred and refunds made.
Section 3: Estimate. As required by RCW 84.52.020, for budget purposes, the City Council
estimates that the amount of property tax to be collected in the year 2024 will be
approximately $1,924,363.39.
City of East Wenatchee Ordinance 2023-14 Page 3 of 5
Section 4: Certification. As required by RCW 84.52.020, the City Council certifies to Douglas
County’s legislative authority that the City is requesting that the regular levy, in the
amount of $1,924,363.39 be collected in 2024.
Section 5: Payment. The property taxes levied by this Ordinance shall be collected and paid
to the Finance Director at the time and in the manner provided by the laws of
the State of Washington.
Section 6: Refund Levy for 2024. As a result of the refunds issued during the 2023 tax year,
we are requesting the collection of $0 in the form of a refund levy for the tax
year 2024.
Section 7: Severability. If a court of competent jurisdiction declares any provision in this
Ordinance to be contrary to law, such declaration shall not affect the validity of
the other provisions of this Ordinance.
Section 8: Publication. The City Council directs the City Clerk to publish a summary of this
Ordinance. The summary shall consist of the title of this Ordinance.
Section 9: Effective Date. This Ordinance becomes effective five days after the date its
summary is published.
Section 10: Filing. The City Council directs the City Clerk to file this Ordinance with the
legislative authority of Douglas County.
Section 11: Short Title. This Ordinance shall be known as the 2023 Levy and may be cited as
such.