HomeMy WebLinkAboutResolution Affordable Housing Sales and Use TaxBOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS
STATE OF WASHINGTON
RESOLUTION NO. 2019 -______
A RESOLUTION DECLARING THE INTENT OF KITTITAS COUNTY TO ADOPT
LEGISLATION TO AUTHORIZE A SALES AND USE TAX FOR AFFORDABLE AND
SUPPORTING HOUSING IN ACCORDANCE WITH SUBSTITUTE HOUSE BILL 1406
(CHAPTER 338, LAWS OF 2019), AND OTHER MATERIALS RELATED THERETO.
WHEREAS: In the 2019 Regular Session, the Washington State Legislature approved, and the
Governor signed, Substitute House Bill 1406 (Chapter 338, Laws of 2019) (“SHB
1406”); and
WHEREAS: SHB 1406 authorizes the governing body of a city or county to impose a local
sales and use tax for the acquisition, construction or rehabilitation of affordable
housing or facilities providing supportive housing and for the operations and
maintenance costs of affordable or supporting housing; and
WHEREAS: the tax will be credited against state sales taxes collected within the County and,
therefore, will not result in higher sales and use taxes within the County and will
represent an additional source of funding to address housing needs in the County;
and
WHEREAS: the tax must be used to assist persons whose income is at or below sixty percent
of the County median income; and
WHEREAS: the County has affordable housing needs and has determined that imposing the
sales and use tax to address this need will benefit its citizens; and
WHEREAS: in order for a city or county to impose the tax, within six months of the effective
date of SHB 1406, or January 28, 2020, the governing body must adopt a
resolution of intent to authorize the maximum capacity of the tax, and within
twelve months of the effective date of SHB 1406, or July 28, 2020, must adopt
legislation to authorize the maximum capacity of the tax; and
WHEREAS: this Resolution constitutes the resolution of intent required by SHB 1406; and
WHEREAS: the Kittitas County Board of Commissioners now desires to declare its intent to
impose a local sales tax and use tax authorized by SHB 1406 as set forth herein.
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
Section 1 – Resolution of Intent
The Kittitas County Board of Commissioners declares its intent to adopt legislation to
authorize the maximum capacity of the sales and use tax authorized by SHB 1406 within one
year of the effective date of SHB 1406, or by July 28, 2020.
Section 2 – Further Authority; Ratification
All County officials, their agents, and representatives are hereby authorized and directed
to undertake all action necessary or desirable from time to time to carry out the terms of, and
complete the actions contemplated by, this Resolution. All acts taken pursuant to the authority
of this Resolution but prior to its effective date are hereby rarified.
Section 3 – Effective Date
This Resolution shall take effect immediately upon its passage and adoption.
Passed by majority vote of the Kittitas County Board of Commissioners in open meeting.
APPROVED this 5TH day of November 2019 at Ellensburg, Washington.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
__________________________________
Cory Wright, Chairman
__________________________________
Brett Wachsmith, Vice-Chairman
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Laura Osiadacz, Commissioner
ATTEST
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Julie Kjorsvik, Clerk of the Board