Garrett County Government The Need For More Revenue - Looking Back - PowerPoint PPT Presentation

Garrett County Government The Need For More Revenue - Looking Back FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Original Budget Original Budget Original Budget Original Budget Original Budget Original Budget Real Property Tax 43,619,199 40,573,157 40,795,459 41,240,652 42,148,968 42,707,380 Income Tax 11,125,000 10,600,000 10,821,000 11,950,000 11,950,000 11,950,000 Personal Property (Windmills) Tax 2,131,575 2,047,913 2,371,145 3,523,636 3,486,211 3,395,357 Public Utilities Tax 2,627,877 2,650,871 2,753,179 2,925,884 3,091,847 2,849,016 Disparity Grant 2,537,671 2,537,671 2,537,671 2,537,671 2,537,671 2,537,671 Accommodations Tax 1,900,000 2,100,000 2,100,000 2,300,000 2,350,000 2,400,000 Recordation Tax 2,000,000 1,500,000 1,500,000 1,500,000 1,600,000 1,750,000 Transfer Tax 1,150,000 1,300,000 1,400,000 1,400,000 1,450,000 1,750,000 Forestry & Parks 210,000 410,000 470,000 470,000 470,000 1,491,000 Highway User Revenue 257,000 400,000 511,545 511,545 774,363 1,109,940 Admission & Amusement Tax 660,000 690,000 890,000 890,000 875,000 875,000 68,218,322 64,809,612 66,149,999 69,249,388 70,734,060 72,815,364 Change from prior year (3,408,710) 1,340,387 3,099,389 1,484,672 2,081,304 Reserves Used 2,200,000 1,072,814 2,600,000 0 2,862,500 2,150,000 Capital 5,276,722 0 3,403,019 1,442,431 4,044,914 3,597,541 3,076,722 -1,072,814 803,019 1,442,431 1,182,414 1,447,541

Garrett County Government Where did it go? FY 2014 FY 2020 Actuals Projected Change MANDATED Board of Education 26,201,544 27,734,931 1,533,387 Health Department 1,877,732 2,013,370 135,638 Election Board 333,728 503,886 170,158 Volunteer Fire Departments 1,830,771 2,064,657 233,886 Volunteer Rescue Squads 411,007 294,796 -116,211 30,654,782 32,611,640 1,956,858 OTHER EDUCATION Ruth Enlow Library 982,700 1,076,000 93,300 Garrett College 4,721,890 4,834,000 112,110 Commissioners Scholorship Program 414,383 550,000 135,617 6,118,973 6,460,000 341,027 PUBLIC SAFETY Emergency Management 230,111 291,526 61,415 EMS - Emergency Medical Services 465,781 1,641,793 1,176,012 Sheriff's Department 3,033,990 3,711,464 677,474 Detention Center 1,912,581 2,437,765 525,184 911 Center 799,012 1,029,761 230,749 6,441,475 9,112,309 2,670,834 Total 43,215,230 48,183,949 4,968,719

Garrett County Government Real Property Assessable Base $4,600,000,000 $0.9900 $4,500,000,000 $0.9874 $1.0331 $0.9928 $4,400,000,000 $0.9900 $0.9900 $4,300,000,000 $0.9899 $0.9941 $4,200,000,000 $0.9900 $0.98 $1.0707 $0.9980 $0.9899 $4,100,000,000 $0.9900 $0.9872 $0.9900 $0.9900 $4,000,000,000 $3,900,000,000 $3,800,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 Constant Yield Actual Tax Rate

Garrett County Government Actual Tax Rate vs. Constant Yield Tax Rate Change in Tax Revenue $150,000 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 -$350,000 -$850,000 -$1,350,000 -$1,850,000 -$1,890,063 -$2,350,000 -$2,850,000 -$3,350,000 -$3,307,458 -$3,850,000 $0.9874 $1.0331 $0.9928 $1.0707 $0.9980 $0.9872 $0.9941 $0.9899 $0.9888 $0.9900 $0.9900 $0.9900 $0.9900 $0.9900 $0.9900 $0.9900 $0.9899 Constant Yield Tax Rate Actual Tax Rate

General Fund Revenue FY 2019 FY 2020 % of Total $ Change % Change Original Proposed Budget Taxes Real Property 42,707,380 46,114,355 3,406,975 7.98% 55.40% Personal Property (Windmills) 3,395,357 3,471,968 76,611 2.26% 4.17% Public Utilities 2,849,016 2,878,867 29,851 1.05% 3.46% Income Tax 11,950,000 11,950,000 0 0.00% 14.36% Other 7,196,150 7,984,135 787,985 10.95% 9.59% Licenses & Permits 191,000 205,500 14,500 7.59% 0.25% Federal Grants 1,469,068 1,196,814 (272,254) -18.53% 1.44% State Grants 6,032,419 6,213,797 181,378 3.01% 7.47% Other Grants 16,575 17,950 1,375 8.30% 0.02% Charges for Services 1,078,600 1,039,946 (38,654) -3.58% 1.25% Investment Income 290,000 450,000 160,000 55.17% 0.54% Rents & Concessions 856,873 794,198 (62,675) -7.31% 0.95% Miscellaneous 12,300 13,200 900 7.32% 0.02% 78,157,588 82,433,703 4,276,115 5.47% 99.04% Capital Reserves 2,150,000 800,000 (1,350,000) -62.79% 0.96% Total Budget 80,307,588 83,233,703 2,926,115 3.64% 100.00%

BIG 11 Revenue Categories 94% or $77 million of Revenue before Reserves FY 2019 FY 2020 $ Change % Change Original Proposed Real Property Tax 42,707,380 46,114,355 3,406,975 7.98% Income Tax 11,950,000 11,950,000 0 0.00% Personal Property (Windmills) Tax 3,395,357 3,471,968 76,611 2.26% Accommodations Tax 2,400,000 3,200,000 800,000 33.33% Public Utilities Tax 2,849,016 2,878,867 29,851 1.05% Disparity Grant 2,537,671 2,537,671 0 0.00% Recordation Tax 1,750,000 1,750,000 0 0.00% Transfer Tax 1,750,000 1,750,000 0 0.00% Forestry & Parks 1,491,000 1,489,464 (1,536) -0.10% Highway User Revenue 1,109,940 1,160,305 50,365 4.54% Admission & Amusement Tax 875,000 900,000 25,000 2.86% 72,815,364 77,202,630 4,387,266 6.03%

87% R ed G EN ER AL FU N D R EVEN U E eal Property - $46,114,355 ther G Personal Property (W indmills) - $3,471,968 Public U tilities Tax - $2,878,867 Income Tax - $11,950,000 R ecordation Tax - $1,700,000 Transfer Tax - $1,700,000 H otel/M otel Tax - $3,200,000 Admission & Amusement Tax - $900,000 O rant Fund O 8% C 1%1% 1% 1% Tax es S tate G overnm ent funding Fed eral G overnm ent fund ing harges for S iscellaneous ervices R eserves R ents & C oncessions Investm ent Incom e Licenses & P erm its M ther - $484,135

GENERAL FUND EXPENDITURES FY 2019 FY 2020 % of Total $ Change % Change Original Proposed Budget General Government 6,356,711 6,517,690 160,979 2.53% 7.83% Public Safety 12,124,326 12,507,024 382,699 3.16% 15.03% Public Works 15,989,935 16,656,246 666,311 4.17% 20.01% Community Health 1,967,000 2,013,370 46,370 2.36% 2.42% Education Garrett County Board of Education 27,449,974 27,734,931 284,957 1.04% 33.32% Garrett College 4,784,000 4,834,000 50,000 1.05% 5.81% Ruth Enlow Library 1,065,000 1,076,000 11,000 1.03% 1.29% Scholarship Program 550,000 550,000 0 0.00% 0.66% 33,848,974 34,194,931 345,957 1.02% 41.08% Parks, Recreation, Culture 75,500 75,500 0 0.00% 0.09% Public Service 227,299 233,823 6,524 2.87% 0.28% Economic Development 1,584,132 1,711,281 127,150 8.03% 2.06% Economic Opportunity 1,717,159 1,926,301 209,142 12.18% 2.31% Miscellaneous 2,819,012 2,692,287 (126,725) -4.50% 3.23% 76,710,047 78,528,454 1,818,407 2.37% 94.35% Capital 3,597,541 4,705,249 1,107,708 30.79% 5.65% Total General Fund Expenditures 80,307,588 83,233,703 2,926,115 3.64% 100.00%

Garrett County Government Mandated Cost Increases FY 2020 Increase Operating Board of Education - Maintenance of Effort $ 284,957 State Board of Elections 49,932 University of MD Extension Service 6,524 Garrett County Health Department 46,370 3 School Resource Officers 224,815 Detention Center - Mental Health services 42,500 Volunteer Fire & Rescue 29,544 NextGen 911 22,887 Minimum Wage Increase ($11/hr on January 1, 2020) 28,436 $ 735,965 Capital 911 Console radio upgrade for NextGen $ 823,150 Public Safety radio upgrades 100,000 $ 923,150 Total Operating & Capital Mandatory Increases $ 1,659,115

GENERAL FUND EXPENDITURES FY 2019 FY 2020 % of Total $ Change % Change Original Proposed Budget General Government 6,356,711 6,517,690 160,979 2.53% 7.83% Public Safety 12,124,326 12,507,024 382,699 3.16% 15.03% Public Works 15,989,935 16,656,246 666,311 4.17% 20.01% Community Health 1,967,000 2,013,370 46,370 2.36% 2.42% Education Garrett County Board of Education 27,449,974 27,734,931 284,957 1.04% 33.32% Garrett College 4,784,000 4,834,000 50,000 1.05% 5.81% Ruth Enlow Library 1,065,000 1,076,000 11,000 1.03% 1.29% Scholarship Program 550,000 550,000 0 0.00% 0.66% 33,848,974 34,194,931 345,957 1.02% 41.08% Parks, Recreation, Culture 75,500 75,500 0 0.00% 0.09% Public Service 227,299 233,823 6,524 2.87% 0.28% Economic Development 1,584,132 1,711,281 127,150 8.03% 2.06% Economic Opportunity 1,717,159 1,926,301 209,142 12.18% 2.31% Miscellaneous 2,819,012 2,692,287 (126,725) -4.50% 3.23% 76,710,047 78,528,454 1,818,407 2.37% 94.35% Capital 3,597,541 4,705,249 1,107,708 30.79% 5.65% Total General Fund Expenditures 80,307,588 83,233,703 2,926,115 3.64% 100.00%

Garrett County Government Miscellaneous Expenditures FY 2019 FY 2020 Original Projected $ Change % Change MISCELLANEOUS Undistributed Employee Benefits County Share of Retirees Health Care 570,000 550,000 (20,000) -3.51% Other Post Employment Benefits (OPEB) 300,000 350,000 50,000 16.67% State Retirement Systems 12,000 13,280 1,280 10.67% 882,000 913,280 31,280 3.55% Other Miscellaneous Tax Rebates to Municipalities 297,000 297,000 0 0.00% Finance Corporation Tax Due - Incorporated Towns 5,205 5,205 0 0.00% Contingency 300,000 300,000 0 0.00% 602,205 602,205 0 0.00% Transfer to Other Funds Transfer to Other Funds 1,334,807 1,176,802 (158,005) -11.84% 1,334,807 1,176,802 (158,005) -11.84% TOTAL MISCELLANEOUS 2,819,012 2,692,287 (126,725) -4.50%