2007-2008 First Budget Hearing (Final Hearing For Non-Ad Valorem Assessments)

2007-2008First Budget Hearing(Final Hearing For Non-Ad Valorem Assessments)Board of County CommissionersSeptember 06, 2007

Budget ObjectivesComply with phase one of the Property Tax Reform Act as passed by the 2007 LegislaturePrepare, to the greatest extent possible, for Phase Two (Super Homestead Exemption Referendum) and Phase 3 (Legislative Review of local government fees and charges) of the Property Tax Reform ActFully fund capital projects which have received prior board approval

2007-2008 Budget OverviewAd valorem millage reduction from 8.726 to 7.853 mills. Millage reduction will benefit most, but not all, property ownersIncludes a $2,000 net bonus for all full time county employees. A pro-rated bonus will be given to employees with less than one years service, employees currently serving on probationary status, and to employees who are part-time. (BCC Resolution is required) Cost of bonus is $1,164,008 (non-recurring)Cost of health insurance increase of $695,000

2007-2008 Budget Overview (Continued)New EmployeesSecretary 1 EMSMaintenance Worker Facilities ManagementExpanded role in recreational servicesCreated Landscape and Parks DepartmentAdded 6 employees: 2 maintenance techs, 2 maintenance workers, 1 crew leader, 1 secretaryAs of August 31, 2007* the county will assume all responsibility for Annie Maddox Recreational Park and Richardson Gym

2007-2008 Budget Overview (Continued)Removed $250,000 in Special Projects FundingThis budget, as presented, will require an increase in the fire non-ad valorem assessment

Budget Adoption ProcessProcess is governed by Florida StatutesAdoption is through a series of Public HearingsThis is the final hearing for non-ad valorem assessments (fire and solid waste)This is the first of two hearings for all budgets other than non-ad valorem assessments

2007-08 Tax Cut: Calculation

2007-2008General Fund BudgetThe proposed millage rate of 7.853 mills is 3.0% lower than the rollback rate. Thus, there is no increase in taxes for 2007-2008.

Public Input

Motion: To adopt tentative general fund budget and set tentative millage rate at 7.853 mills for the 2007-2008 Fiscal Year.Motion:To adopt tentative general fund appropriations and reserves budget at $37,074,451

2007-2008Industrial Development FundThis budget for the dependent special district has a tentative millage rate at .124 mills, which also is 3% lower than the rolled back rate.

Public Input

Motion: To adopt tentative IDA budget and set the tentative millage rate at .124 mills for the 2007-2008 Fiscal Year.Motion: To adopt tentative IDA appropriations and reserves budget at $564,568

2007-2008 Municipal Services Benefit Unit (MSBU) Fund BudgetThis fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County.

Public Input

Fire Protection Service ratesMotion: To adopt Resolution 2007R-23Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.Motion: To adopt Budget Amendment A to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund.Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment A.

2007-2008 Fire Services Non-Ad Valorem Rate

2007-2008 Fire Services Non-Ad Valorem Rate (Continued)

Increase Justification

FY06-07 did not generate revenue expected due to additional exemptions approved by the Board Of County Commissioners. These additional exemptions include the right to combine adjoining parcels for rate calculation purposes and an increase in the size of Recreation Vehicle spaces within campgroundsAdds three (3) fire dispatchers as recommended by the Kimball studyAdds paid personnel at the Ellisville station resulting in an ISO (Insurance Servicing Organization) rating for a greater population than the original plan


Public Input


2007-2008 Solid Waste Non-Ad Valorem Rate

Current annual rate:$201Proposed annual rate:$201*

* Will require the adoption of a Budget Amendment to provide funding for FY07-08 revenue shortfall


Public Input


2007-2008 Road Improvement Fund BudgetThis fund contains activities funded by private road assessments as well as other road improvement expenditures.

Public InputRolling Oaks SubdivisionTo adopt Resolution 2007R-30 setting the assessment rates.Rivers Manor SubdivisionTo adopt Resolution 2007R-31 setting the assessment rates.Motion: To adopt tentative Road Improvement appropriations and reserves budget at $6,856,855

2007-2008 The following funds do not levy ad valorem taxes or non-ad valorem assessmentsTransportation Trust2002 Road Improvement Debt ServiceMunicipal Services Dept Service (MSSD)Court ServicesSpecial Law EnforcementTourist Development Tax OperatingTourist Development Tax Dept ServiceLandfill EnterpriseLibrary EnhancementLocal Housing AssistanceEconomic DevelopmentConnector Roads ProjectJail ConstructionJail Dept Service

Public InputMotion: To adopt tentative budgets for the following funds

8,697,927931,2504,097,337824,03963,000466,108409,2503,954,5181,914,650684,4921,891,4008,779,700--


Public Input


Close Public Hearing

The final budget hearing will be held Tuesday, September 18, 2007, at 7:00 p.m. in the School Board Administrative Complex Auditorium

***

Documents

2007-2008 First Budget Hearing (Final Hearing For Non-Ad Valorem Assessments)