2007-2008First Budget Hearing

(Final Hearing For Non-Ad Valorem Assessments)

Board of County Commissioners

September 06, 2007

Budget Objectives Comply with phase one of the Property Tax

Reform Act as passed by the 2007 Legislature Prepare, 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 Act

Fully fund capital projects which have received prior board approval

2007-2008 Budget Overview

Ad valorem millage reduction from 8.726 to 7.853 mills. Millage reduction will benefit most, but not all, property owners

Includes 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 Employees1) Secretary 1 – EMS2) Maintenance Worker – Facilities Management

Expanded role in recreational services1) Created Landscape and Parks Department2) Added 6 employees: 2 maintenance techs, 2

maintenance workers, 1 crew leader, 1 secretary3) As 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 Funding This budget, as presented, will require an

increase in the fire non-ad valorem assessment

Budget Adoption Process

Process is governed by Florida Statutes Adoption is through a series of Public Hearings This 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: CalculationCurrent Law (Baseline) 2006-07 2007-08Tax Base 1,000,000$ 1,050,000$

New Construction 25,000$ Total Tax Base 1,000,000$ 1,075,000$

x Tax Rate (mills) 5.000 5.000

Tax Levy 5,000$ 5,375$

Proposed2006-07 Revenues 5,000$ minus % Reduction Factor (5%) (250)$

4,750$

New Tax Rate 4.524

plus Tax on New Construction 113$ Tax Levy 4,863$

Difference from Baseline -9.5%Difference from 2006-07 -2.7%

2007-2008General Fund Budget

The 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 Fund

This 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 Budget

This 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

a) Fire Protection Service ratesMotion: To adopt Resolution 2007R-23

b) Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.

c) 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.

d) 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 campgrounds

Adds three (3) fire dispatchers as recommended by the Kimball study

Adds paid personnel at the Ellisville station resulting in an ISO (Insurance Servicing Organization) rating for a greater population than the original plan

2007-2008 Municipal Services Benefit Unit (MSBU) Fund Budget

This 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

a) Fire Protection Service ratesMotion: To adopt Resolution 2007R-23

b) Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.

c) 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.

d) 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 Solid Waste Non-Ad Valorem Rate

Current annual rate: $201

Proposed annual rate: $201*

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

2007-2008 Municipal Services Benefit Unit (MSBU) Fund Budget

This 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

a) Fire Protection Service ratesMotion: To adopt Resolution 2007R-23

b) Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.

c) 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.

d) 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 Municipal Services Benefit Unit (MSBU) Fund Budget

This 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

a) Fire Protection Service ratesMotion: To adopt Resolution 2007R-23

b) Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.

c) 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.

d) 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 Road Improvement Fund Budget

This fund contains activities funded by private road assessments as well as other road improvement expenditures.

Public Input

a. Rolling Oaks SubdivisionTo adopt Resolution 2007R-30 setting the assessment rates.

b. Rivers Manor SubdivisionTo adopt Resolution 2007R-31 setting the assessment rates.

c. 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 assessments

1. Transportation Trust2. 2002 Road Improvement Debt Service3. Municipal Services Dept Service (MSSD)4. Court Services5. Special Law Enforcement6. Tourist Development Tax – Operating7. Tourist Development Tax – Dept Service8. Landfill Enterprise9. Library Enhancement10. Local Housing Assistance11. Economic Development12. Connector Roads Project13. Jail Construction14. Jail Dept Service

Public InputMotion: To adopt tentative budgets for the following funds

8,697,927931,250

4,097,337824,039

63,000466,108409,250

3,954,5181,914,650

684,4921,891,4008,779,700

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2007-2008 Municipal Services Benefit Unit (MSBU) Fund Budget

This 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

a) Fire Protection Service ratesMotion: To adopt Resolution 2007R-23

b) Solid Waste Collection and Disposal ratesMotion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services.

c) 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.

d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

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