2020 Operating and Capital Budget What Do Property Taxes Pay For? - - PowerPoint PPT Presentation

2020 Operating and Capital Budget

What Do Property Taxes Pay For? $259 million

School Districts 44% Weber County 22% Special Districts 17% Cities and Towns 17%

How County Government Is Funded Revenue of $218.4 million

Sales Taxes 32% Grants 5% Other 12% Property Taxes 26% Charges For Services 25%

How the County Spends Money

By Type - $230.9 million

General Government 19%

Business-Type 5% Capital Projects 3% Debt Service 3% Library Services 5% Parks And Recreation 10% Public Health 6%

Public Safety 21% Streets And Public Improvement 28%

General Fund Revenue $80.2 million

Charges For Services 31% Grants 2% Other 2% Special Assessments 6% Sales Taxes 17% Property Taxes 42%

General Fund Expenditures $77.6 million

General Government 33%

Conservation And Development 1% Public Health & Welfare

3%

Transfers & Other 7%

Public Safety 56%

General Fund Expenditures $77.6 million

Employee Compensation 64% Operating Expenses 33% Capital Equipment 2% Travel & Training 1%

Employee Compensation

Increase compensation by $3.1 million

• COLA of $0.45 per hour to help offset the

increase in health and dental insurance premiums

• 3% of wages allocated for pay for

performance increases

Capital Projects

Repairs and Upgrades to County Facilities - $9.98 million

• Jail Improvements - $1,100,000
• New Storage Facility at Sheriff’s Complex - $900,000
• Culture Parks and Recreation Facilities - $1,175,000
• Parking Structure - $4,030,000
• Other Infrastructure and Equipment - $2,772,000

Saving for future years

• Repair and Replacement Fund - $1,700,000

Five-Year Forecast General Fund

0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00% 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Percentage Minimun Fund Balance Maximum Fund Balance

Five-Year Forecast

Municipal Services Fund

0.00% 5.00% 10.00% 15.00% 20.00% 2018 2019 2020 2021 2022 2023 2024 2025

Minimun Fund Balance Fund Balance Percentage

Five-Year Forecast Library Fund

0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Percentage Minimun Fund Balance

Five-Year Forecast Paramedic Fund

0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 120.0% 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Percentage Minimun Fund Balance

Five-Year Forecast Health Fund

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Percentage Minimun Fund Balance

Municipal Services Fund

What Is Being Proposed?

• The County will lower its general operations tax levy by

$500,000 and increase the unincorporated services fund tax levy by $358,825.

• The purpose of the shift is to eliminate the financial subsidy

currently being provided to the unincorporated residents from the County’s general fund.

• 94% of county residents will see a net tax decrease, 6% will

see a net tax increase.

Municipal-Type Services

Municipal-Type Services

• Police protection and animal services
• Road maintenance
• Storm water management
• Planning, zoning, and engineering services
• Code enforcement and business licenses
• Building permits and inspections

Who Pays for Municipal-Type Services

• State code requires that the entire cost of providing services

to the unincorporated areas of the county be paid for by taxes or fees generated from the unincorporated areas of the

• county. (UCA 17-34-3(1)(a))
• It is unlawful for the county to use general fund dollars to

subsidize services given to the unincorporated residents. (UCA 17-36-9(2)(c)(ii)

Municipal-Type Services Costs

Per UCA 17-34-5, cost of providing services to unincorporated residents include:

• Operation and maintenance costs of equipment
• Cost of renting or otherwise using capital facilities
• Administrative costs, direct and indirect
• Legal, Accounting, Human Resources, I.T., etc.

Other F.A.Q.’s

• Is this shift intended to subsidize snow removal at Powder

Mountain?

• How is the County ensuring that all second home owners in

the Ogden valley are paying the correct tax?

What Does This Mean to Me?

• All residents will see a decrease on the Weber County

General Fund tax line of their tax bill.

• Six percent of the residents, those who live in

unincorporated Weber County, will see an increase on the unincorporated services fund line of their tax bill.

• The tax on a $403,000 home in unincorporated Weber

County would increase from $29.26 to $58.52 per year.

City Tax Rates

$280,000 $403,000 Entity Name Tax Rate Home Business Home Business Ogden City 0.002876 $442.90 $805.28 $637.47 $1,159.03 Washington Terrace City 0.002863 $440.90 $801.64 $634.58 $1,153.79 South Ogden City 0.002700 $415.80 $756.00 $598.46 $1,088.10 Roy City 0.002123 $326.94 $594.44 $470.56 $855.57 Huntsville Town 0.001274 $196.20 $356.72 $282.38 $513.42 North Ogden City 0.001082 $166.63 $302.96 $239.83 $436.05 Pleasant View City 0.001076 $165.70 $301.28 $238.50 $433.63 Riverdale City 0.000972 $149.69 $272.16 $215.44 $391.72 Harrisville City 0.000875 $134.75 $245.00 $193.94 $352.63 Uintah City 0.000736 $113.34 $206.08 $163.13 $296.61 Farr West City 0.000517 $79.62 $144.76 $114.59 $208.35 Hooper City 0.000427 $65.76 $119.56 $94.64 $172.08 Plain City 0.000361 $55.59 $101.08 $80.02 $145.48 Muni Services Fund - 100% Tax Increase 0.000264 $40.66 $73.92 $58.52 $106.39 Muni Services Fund – No Change 0.000132 $20.33 $36.96 $29.26 $53.20 Marriott-Slaterville City $0.00 $0.00 $0.00 $0.00 West Haven City $0.00 $0.00 $0.00 $0.00

QUESTIONS?

sparke@webercountyutah.gov http://www.webercountyutah.gov/ Transparency/ (801) 399-8487