June 21, 2017 1 Clermont County 2018 Tax Budget Public Hearing - PowerPoint PPT Presentation

June 21, 2017 1

Clermont County 2018 Tax Budget � Public Hearing notice, in accordance with ORC 5705.30, was published on June 8, 2017 � Available for public inspection on June 16, 2017, at least 10 days prior to adoption per ORC 5705.30 � Required by ORC 5705.28 to be adopted on or before July 15 th for the following calendar year � scheduled for 6/28/17 � Details included in the tax budget as set out in ORC 5705.29 � Includes 139 funds; 113 are projected to have activity in 2018 � Proposed 2018 Tax Budget represents the request of the Elected Officials, Agencies and Departments of the County 2

General Property Tax and Estimated Rates (Under authority of the Board of County Commissioners) Fund Est Tax Est Request from Rate Property Tax Inside 10Mil Limit 3.2 $14.3M General Fund 2.1 $9.4M County Capital Improvement 1.0 $4.5M Fund Park District Fund 0.1 $0.4M Outside 10Mil Limit 6.6 $26.8M Alcohol, Drug Addiction and 0.75 $3.1M Mental Health Children Services 0.80 $3.3M Developmental Disabilities 3.25 $12.9M Senior Services 1.30 $5.4M Park District 0.5 $2.1M Total 9.8 $41.2M 3

General Fund 2.1mil property tax rate 4

Clermont County General Fund � General Operating funds of the County � Represents approximately a quarter of the total County budgeted receipts & expenditures � Funds most County Elected Officials’ activities � 20 of the 21 elected officials are funded with general funds � Provides for mandated services related to � Criminal Justice - Sheriff’s activities, Jails, Probations � General Government - BCC, Auditor, Treasurer, Recorder, Board of Elections � Judicial Services - Courts, Clerks, Prosecutor, Public Defender � Public Safety - Comm Center, Building Inspection, Coroner � Health & Human Services - Veterans, DJFS 5

General Fund Actual and Estimated Receipts, Disbursements and Fund Balance $61.0 $20.0 $60.3 $19.7 $60.0 $19.0 $59.4 $59.0 $58.8 $58.8 $59.0 $18.0 $18.2 $58.0 $17.6 $57.3 $17.0 $57.0 $57.0 $16.0 $56.0 $55.5 $15.0 $55.0 $14.0 $54.0 $14.1 $53.0 $13.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Year End Fund Balance 6

2018 General Fund Revenues by Type LICENSES & PROPERTY PERMITS TAXES FINES & $1.1 CHARGES FOR $8.1 FORFEITURES SERVICES 2% 13% $0.9 $9.7 2% 16% INTERGOVERN MENTAL OTHER $5.4 RECEIPTS 9% $0.8 1% NON- Total 2018 Estimated Revenues OPERATING General Fund $2.8 $60.34 Million 5% INVESTMENT INCOME PERMISSIVE $1.2 SALES TAX 2% $30.3 50% ($ in millions) 7

General Fund Property Tax Receipts (Includes State Revenues related to property taxes) $11.00 $10.39 $10.30 $10.50 $9.71 $9.90 $10.00 $9.73 $9.50 $9.03 $9.01 $8.98 $9.12 Millions $9.00 $8.67 $8.74 $8.78 $8.50 $8.00 $7.50 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Est Est 8

General Fund 2018 Tax Budget Large Request for additional funds • Budget request more than $100K greater than 2017 Appropriation: • Juvenile/Probate Court - $310K Salary actions, 3.92 additional FTEs (some from funding changes), Trauma evaluation contract, additional drug testing • Board of Elections - $236K Salary actions, 2 full county-wide elections, Pollworkers pay increase • Building Inspection - $127K New position, reclassifications/promotions, add’l EnerGov maint/licensing, misc costs associated with added position • Sheriff/Adult Detention - $127K Official’s increase and effect on FOJ, OT due to Brown County inmates, inmate medical & food contracts (no salary actions) • Public Defender - $116K Salary actions, increase by 1.2 FTEs by increasing hours 17

Capital Improvement Fund 1.0 mil property tax rate 18

Capital Improvement Fund Actual and Estimated Receipts, Disbursements and Fund Balance $16.0 $12.0 $10.5 $10.2 $13.7 $14.0 $10.0 $12.0 $8.0 $10.0 $8.0 $6.0 $5.9 $5.7 $5.6 $6.0 $4.6 $4.0 $4.4 $4.4 $4.2 $4.0 $2.0 $2.5 $2.0 $1.3 $- $- 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Year End Fund Balance 19

Capital Improvement Plan 2017-2021 2017 2018 2019 2020 2021 Revenues Property taxes(1.0 inside mil) $ 4.2 $ 4.3 $ 4.4 $ 4.4 $ 4.4 Other Receipts 1.5 0.1 0.0 0.0 0.0 Total Revenues $ 5.7 $ 4.4 $ 4.4 $ 4.4 $ 4.4 Expense Plan New Construction $ 8.2 $ 4.0 $ 0.4 $ 0.4 $ 0.4 Building Maintenance/Updates 1.3 0.8 0.8 0.7 0.7 Vehicles/Equipment 1.1 0.7 0.7 0.7 0.7 Communication System 2.4 Other Exp 0.4 0.1 0.1 0.1 0.1 Total Expense Plan $13.4 $ 5.6 $ 2.0 $ 1.9 $ 1.9 Year End Cash Est $ 2.5 $ 1.3 $ 3.6 $ 6.1 $ 8.6 20

Park District Funds – Property Tax Rates 0.1 mil Inside Millage 0.5 mil Voted Levy collection begins 2017 21

Park District Funds - Operating and Capital Funds Actual and Estimated Receipts, Disbursements and Fund Balance 5 1 4.7 0.9 4.5 0.9 0.9 4.2 4 0.8 3.5 0.7 3 0.6 2.7 2.7 2.5 0.5 2 0.4 0.4 1.5 0.3 0.3 1.2 1.1 1 0.2 0.8 0.8 0.5 0.1 0 0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances 22

Alcohol, Drug Addiction & Mental Health Fund 0.75 mil property tax rate 23

Alcohol, Drug Addiction & Mental Health Fund Actual and Estimated Receipts, Disbursements and Fund Balance 9.0 3.5 7.9 7.8 7.8 8.0 3.0 7.2 6.8 3.3 6.7 6.6 3.1 7.0 6.3 2.5 6.0 2.0 5.0 4.0 1.5 1.6 3.0 1.0 2.0 0.6 0.5 1.0 0.0 0.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances 24

Children Services Levy Fund 0.8 mil property tax rate 25

Children Services Levy Fund Actual and Estimated Receipts, Disbursements and Fund Balance 9.0 0.7 8.9 0.6 8.8 0.6 8.7 8.7 8.6 8.6 0.6 8.6 0.5 8.5 8.5 8.4 0.4 0.4 8.2 0.3 0.3 8.1 8.0 0.2 7.8 0.1 7.6 0.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances 26

Developmental Disabilities Funds 3.25 mil property tax rate 27

Developmental Disabilities Funds Actual and Estimated Receipts, Disbursements and Fund Balance 25.0 6.0 5.2 21.5 21.2 21.0 20.9 5.0 20.0 18.5 18.3 17.6 17.3 4.0 15.0 4.2 3.4 3.9 3.0 10.0 2.0 5.0 1.0 0.0 0.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances 28

Senior Services Levy Funds 1.3 mil property tax rate 29

Senior Services Levy Funds Actual and Estimated Receipts, Disbursements and Fund Balance 6.0 0.9 5.5 5.5 5.4 5.4 5.4 5.4 5.4 5.4 5.5 0.7 5.0 0.5 4.5 0.3 4.0 0.1 3.5 0.0 0.0 0.0 0.0 3.0 -0.1 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances 30

All Budgeted Funds 31

All Budgeted Expense Trend Estimated Estimated Fund Type 2015 2016 2017 2018 General 57,309 55,509 58,804 58,943 Discretionary Capital 4,478 10,255 15,838 5,764 Special Revenue 66,222 60,704 68,939 68,280 Enterprise Funds 39,061 42,205 52,701 49,872 Outside Agencies 28,917 27,953 35,477 34,236 Internal Service Funds 14,807 18,465 16,475 18,192 Special Assessment Debt 960 943 923 843 General Obligation Debt 84 90 87 84 OPWC Debt 79 79 99 119 Grand Total $211,918 $216,204 $249,344 $236,333 ($ in thousands) may not add due to rounding 36

2018 Tax Budget - All Budgeted Funds Summary Est Est 12/31/2017 12/31/2018 Fund Est 2018 Est 2018 Fund Fund Type Balances Revenues Expenses Balances 24,682 26,090 General 60,350 58,943 3,998 2,607 Discretionary Capital 4,372 5,764 21,070 18,411 Special Revenue 65,621 68,280 4,474 4,352 Enterprise Funds 49,750 49,872 Outside Agencies 8,275 6,537 32,497 34,236 1,305 924 Internal Service 17,810 18,192 130 130 Special Assessment Debt 843 843 185 185 General Obligation Debt 84 84 OPWC Debt 40 40 119 119 Grand Total $64,159 $231,448 $236,333 $59,275 ($ in thousands) May not add due to rounding 37