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

June 21, 2017

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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

15th 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

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General Property Tax and Estimated Rates

(Under authority of the Board of County Commissioners)

Fund Est Tax Rate Est Request from Property Tax Inside 10Mil Limit 3.2 $14.3M General Fund 2.1 $9.4M County Capital Improvement Fund 1.0 $4.5M Park District Fund 0.1 $0.4M Outside 10Mil Limit 6.6 $26.8M Alcohol, Drug Addiction and Mental Health 0.75 $3.1M 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

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General Fund 2.1mil property tax rate

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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

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General Fund

Actual and Estimated Receipts, Disbursements and Fund Balance

$57.0 $59.0 $59.4 $60.3 $57.3 $55.5 $58.8 $58.8 $14.1 $17.6 $18.2 $19.7

$13.0 $14.0 $15.0 $16.0 $17.0 $18.0 $19.0 $20.0 $53.0 $54.0 $55.0 $56.0 $57.0 $58.0 $59.0 $60.0 $61.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Year End Fund Balance

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2018 General Fund Revenues by Type

PERMISSIVE SALES TAX $30.3 50% OTHER RECEIPTS $0.8 1% CHARGES FOR SERVICES $9.7 16% LICENSES & PERMITS $1.1 2% PROPERTY TAXES $8.1 13% FINES & FORFEITURES $0.9 2% INTERGOVERN MENTAL $5.4 9% NON- OPERATING $2.8 5% INVESTMENT INCOME $1.2 2%

Total 2018 Estimated Revenues General Fund $60.34 Million ($ in millions)

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General Fund Property Tax Receipts

(Includes State Revenues related to property taxes)

$9.71 $9.90 $10.30 $10.39 $9.73 $8.67 $8.74 $8.78 $9.03 $9.01 $8.98 $9.12 $7.50 $8.00 $8.50 $9.00 $9.50 $10.00 $10.50 $11.00 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Est 2018 Est

Millions

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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

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Capital Improvement Fund 1.0 mil property tax rate

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Capital Improvement Fund

Actual and Estimated Receipts, Disbursements and Fund Balance

$5.9 $4.6 $5.7 $4.4 $4.4 $4.2 $13.7 $5.6 $10.2 $10.5 $2.5 $1.3

$- $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $- $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $14.0 $16.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Year End Fund Balance

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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

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

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Park District Funds - Operating and Capital Funds

Actual and Estimated Receipts, Disbursements and Fund Balance

0.8 1.2 4.7 2.7 0.8 1.1 4.2 2.7 0.3 0.4 0.9 0.9

0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances

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

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Alcohol, Drug Addiction & Mental Health Fund

Actual and Estimated Receipts, Disbursements and Fund Balance

7.2 6.6 6.3 6.7 7.9 6.8 7.8 7.8 3.3 3.1 1.6 0.6

0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 0.0 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances

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Children Services Levy Fund 0.8 mil property tax rate

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Children Services Levy Fund

Actual and Estimated Receipts, Disbursements and Fund Balance

8.1 8.7 8.5 8.5 8.9 8.7 8.6 8.6 0.6 0.6 0.4 0.3

0.0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 7.6 7.8 8.0 8.2 8.4 8.6 8.8 9.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances

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Developmental Disabilities Funds 3.25 mil property tax rate

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Developmental Disabilities Funds

Actual and Estimated Receipts, Disbursements and Fund Balance

17.6 17.3 20.9 21.0 18.5 18.3 21.2 21.5 5.2 4.2 3.9 3.4

0.0 1.0 2.0 3.0 4.0 5.0 6.0 0.0 5.0 10.0 15.0 20.0 25.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances

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Senior Services Levy Funds 1.3 mil property tax rate

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Senior Services Levy Funds

Actual and Estimated Receipts, Disbursements and Fund Balance

5.4 5.4 5.4 5.5 5.4 5.4 5.4 5.5 0.0 0.0 0.0 0.0

• 0.1

0.1 0.3 0.5 0.7 0.9 3.0 3.5 4.0 4.5 5.0 5.5 6.0 2015 2016 2017 Est 2018 Tax Budget Est Receipts Disbursements Fund Balances

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All Budgeted Funds

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All Budgeted Expense Trend

Fund Type 2015 2016 Estimated 2017 Estimated 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

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2018 Tax Budget - All Budgeted Funds Summary

Fund Type Est 12/31/2017 Fund Balances Est 2018 Revenues Est 2018 Expenses Est 12/31/2018 Fund Balances

General 24,682 60,350 58,943 26,090 Discretionary Capital 3,998 4,372 5,764 2,607 Special Revenue 21,070 65,621 68,280 18,411 Enterprise Funds 4,474 49,750 49,872 4,352 Outside Agencies 8,275 32,497 34,236 6,537 Internal Service 1,305 17,810 18,192 924 Special Assessment Debt 130 843 843 130 General Obligation Debt 185 84 84 185 OPWC Debt 40 119 119 40 Grand Total $64,159 $231,448 $236,333 $59,275

($ in thousands)

May not add due to rounding

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