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HomeMy WebLinkAboutresolution.council.134-14 RESOLUTON NO. 134 (SERIES OF 2014) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO SETTING THE 2015 MUNICIPAL MILL LEVY RATES AND CERTIFYING SAME TO THE BOARD OF COUNTY COMMISSIONERS FOR PITKIN COUNTY. WHEREAS, the City Manager, designated by Charter to prepare the budget, has prepared and submitted to the Mayor and City Council the Annual Budget for the City of Aspen, Colorado for the fiscal year beginning January 1, 2015 and ending December 31, 2015; and WHEREAS, the net assessed valuation of the taxable property for the year 2014 in the City of Aspen returned by the County Assessor of Pitkin County was updated on November 14, 2014, is the sum of$1,243,266,980; and WHEREAS, the net assessed valuation of taxable property in Aspen increased approximately 0.3% between 2013 and 2014 assessment years; and WHEREAS, under section 9.9 of its Home Rule Charter, the City of Aspen shall constitute a levy of the property tax incorporated into its adopted budget; and WHEREAS, said mill levy has been established at an amount not to exceed 0.540 mils, and is calculated to produce gross ad valorem tax proceeds in the amount of $6,726,074 for collection year 2015; based upon the assessed valuation as determined by the County Assessor, and WHEREAS, a temporary reduction in property tax collections is desired by the City Council in order to reduce the tax burden on owners of taxable property within the City of Aspen while preserving the City's ability to increase property taxes to levels previously authorized by City of Aspen voters as described above, and WHEREAS, C.R.S. section 39-1-111.5 authorizes a local government to certify a refund in the form of a temporary property tax credit or a temporary mill levy rate reduction, provided that the certification includes the gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy and under C.R.S. section 39-1-111.5(4), the Assessor shall, concurrent with delivery of tax warrants to the Treasurer, itemize duly certified temporary property tax credits or temporary mill levy rate reductions in the manner set forth in C.R.S. section 39-1-111.5(2), and under C.R.S. section 39-1-111.5(5) the tax statements shall indicate by footnote which local government mill levies reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund; and WHEREAS, voter approval on November 6, 2007 established the City's Stormwater Fund separate mill levy rate at an amount not to exceed 0.650 mils upon each dollar of assessed valuation on all taxable property within the City annually with no date of expiration, permitting collection of property tax revenues in excess of the mill levy limitation provided in Article X, Section 20 or the Colorado Constitution for property tax collection in all future years beginning in 2008; and WHEREAS, said mill levy rate is calculated to produce gross ad valorem tax proceeds in the amount of$808,124 for collection year 2015; based upon the net assessed valuation of the City of Aspen as determined by the County Assessor, and SECTION 1 NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF ASPEN, Colorado for the purpose of balancing the 2015 budget, and providing a reasonable closing fund balance for said fiscal year, levies the following taxes upon each dollar of the total valuation for assessment of all taxable property within the City of Aspen for the year 2014; that a temporary mill levy rate reduction is authorized; and that the individual mill levies are expressed in terms of the gross mill levy, the temporary mill levy rate reduction shown in mill levy equivalents, and the net mill levy as shown below, which includes a temporary, credit of 0.273 mils for the General Property Tax mill levy: 2015 2015 2015 Tax Rate Temporary Credit Mill Levy Rate General Property Tax 5.410 0.273 5.137 Stormwater Fund 0.650 0.000 0.650 Total 6.060 0.273 5.787 2014 Assessed Updated Mill Levy 2015 Property Valuation Rate Tax General Fund $1,243,266,980 1.798 $2,235,394 Asset Management Fund $1,243,266,980 3.339 $4,151,268 Total General Mill Levy 5.137 $6,386,662 Total Stormwater Mill Levy $1,243,266,980 0.650 $808,124 Refund/Abatements $1,243,266,980 0.030 $37,298 Total 2015 Property Tax 5.817 $7,232,084 SECTION 2 The City Clerk is hereby directed to certify and deliver this Resolution to the Board of County Commissioners for Pitkin County on or before December 15, 2014. ADOPTED THIS 8, day of December 2014 even Sk dron, Mayor 1, Linda Manning, duly appointed and acting City Clerk of the City of Aspen, Colorado, do hereby certify that the foregoing is a true and correct copy of the Resolution adopted by the City Council at its meeting held on December 8, 2014, which Resolution was adopted subsequent to public hearings on the City of Aspen's 2015 Proposed Municipal Budget and prior to the final day established by law for the certification of the tax levy to Pitkin County, all was required by the Sections 9.8 and9.9 of he Aspen Home Rule Charter. inda Manning, City Clerk