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Record No: CB 121119    Version: 1 Council Bill No: CB 121119
Type: Council Bill (CB) Status: Full Council Agenda Ready
Current Controlling Legislative Body Select Budget Committee
On agenda: 11/21/2025
Ordinance No:
Title: AN ORDINANCE relating to the levy of property taxes; levying taxes on all real and personal property in The City of Seattle, for the year beginning on the first day of January 2026, as allowed by and for the purposes of the laws authorizing those taxes, which include providing for general obligation bond interest and redemption requirements; and ratifying and confirming certain prior acts.
Sponsors: Dan Strauss
Supporting documents: 1. Summary and Fiscal Note

CITY OF SEATTLE

ORDINANCE __________________

COUNCIL BILL __________________

title

AN ORDINANCE relating to the levy of property taxes; levying taxes on all real and personal property in The City of Seattle, for the year beginning on the first day of January 2026, as allowed by and for the purposes of the laws authorizing those taxes, which include providing for general obligation bond interest and redemption requirements; and ratifying and confirming certain prior acts.

body

BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:

Section 1. There is levied a tax on all taxable property, both real and personal, within The City of Seattle and subject to taxation under the laws of the State of Washington in the maximum amount of $920,643,980, which is calculated as $3.02 per $1,000 of estimated assessed value of all taxable property in the city. This amount includes:

A. Levies whose amounts this ordinance increases by one percent over the prior year’s amount, in accordance with the limit factor in chapter 84.55 RCW:

Levy

Authority

Levy for general municipal purposes

Chapter 84.52 RCW

Library maintenance and services

Ordinance 125809

Low-income housing

Ordinance 126837

Transportation

Ordinance 127053

B. Levies pursuant to newly enacted ordinances:

Levy

Authority

First-year collection amount

Democracy vouchers

Ordinance 127204

$4,500,000

Families, Education, Preschool, and Promise

Ordinance 127238

$209,716,667

C. Other levies:

Levy

Authority

Amount

Firemen’s Pension Fund

RCW 41.16.060

$0.225/$1,000 of estimated assessed value

Additional dollar amount from increase in assessed value

RCW 84.55.010(1)(a)-(e)

The actual increase in assessed value

Refunds

RCW 84.55.070, 84.68.040, and 84.69.180

The highest lawful amount that the King County Assessor certifies

 

Section 2. The King County Assessor shall reduce any amount in Section 1 of this ordinance as necessary to comply with law.

Section 3. The one percent increase authorized in subsection 1.A of this ordinance and the increase in assessed value from subsection 1.C of this ordinance are available for any City purpose for which the City’s regular levy may be applied, and they may be deposited in any appropriate fund for those purposes, except to the extent another ordinance explicitly states otherwise.

Section 4. A separate tax of $16,154,900, applicable to all taxable property within The City of Seattle, is levied to raise revenue to provide for the interest on and redemption of voter-approved general obligation bonds for 2026.

Section 5. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or portion of this ordinance, or the invalidity of its application to any person or circumstance, does not affect the validity of the remainder of this ordinance or the validity of its application to other persons or circumstances.

Section 6. Any act pursuant to the authority of this ordinance taken after its passage and prior to its effective date is ratified and confirmed.

Section 7. This ordinance shall take effect as provided by Seattle Municipal Code Sections 1.04.020 and 1.04.070.

Passed by the City Council the ________ day of _________________________, 2025, and signed by me in open session in authentication of its passage this ________ day of _________________________, 2025.

____________________________________
President ____________ of the City Council

Approved /                     returned unsigned /                     vetoed this ____day of _______________, 2025.

____________________________________
Bruce A. Harrell, Mayor

Filed by me this ________ day of _________________________, 2025.

____________________________________
Scheereen Dedman, City Clerk

(Seal)