bell county proposed 2020-2021 budget · carmax, and bubba’s 33, to be completed late 2020 •...

BELL COUNTYProposed 2020-2021 Budget

August 10, 2020

“The government of Bell County, Texas, exists to promote and sustain a superior quality of

life in Central Texas. In partnership with our communities and citizens, we pledge to deliver

cost-effective services in a personal, responsive, and innovative manner.”

Bell County Mission Statement

BELL COUNTY101 East Central Avenue

P.O. Box 454Belton, Texas 76513

• David Blackburn, County Judge

• Russell Schneider, County Commissioner Pct. 1

• Bobby Whitson, County Commissioner Pct. 2

• Bill Schumann, County Commissioner Pct. 3

• John Driver, County Commissioner Pct. 4

• Tina Entrop, County Auditor3

Bell County Actual Population•1960 - 94,097

•1970 - 124,483

•1980 - 157,889

•1990 - 191,073

•2000 - 237,974

•2010 – 310,235

•2019 – 386,014*

•2020 – 395,240**

1990-2000 Growth Rates•Bell County - 24.5%

•Texas – 22.8%

•United States - 13.1%

2000-2010 Growth Rates•Bell County – 30.4%

•Texas – 20.6%

•United States – 9.7%

2011-2019 Growth Rates•Bell County – 21.5%

•Texas – 16.6%

•United States – 5.7%

*Texas Dept. of State Health Services

** Bell County Judge’s Office

4

050,000

100,000150,000200,000250,000300,000350,000400,000

1970 1980 1990 2000 2010 2019

Bell County Population

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

Bell County Texas United States

2011-2019 Growth Rates

Local Growth & Economic Indicators

– Strong focus on projects to improve infrastructure and quality of life for residents throughout Bell County.

– Killeen• $2M waterline replacement in North Killeen • Widen and repair Chaparral Road• Relocation and expansion of The Boys and Girls Club of Central Texas• Businesses opened include Pier 7 Juicy Seafood Bar, I Love Sushi,

CarMax, and Bubba’s 33, to be completed late 2020• Texas A&M University-Central Texas received a $4.2 million contract

for research into cyber security

5

Local Growth & Economic Indicators

– Strong focus on projects to improve infrastructure and quality of life for residents throughout Bell County.

– Temple• Continuation of West Outer Loop Project continuation• $2.4M Construction to final section of 1st Street• Replacement of Bird Creek Elevated Storage Tank• $11.2M Completion of Crossroads Park• New restaurants opened include Thai Café, Treno’s Pizza, First Street

Roasters coffee shop, and Marco’s Pizza

6

Local Growth & Economic Indicators, cont’d.

– Belton • $500K improvements to East Street, Central and 1st Avenue• $1.6M project planned to extend Avenue D by the Belton EDC to the

Belton Business Park• New businesses opened include Tractor Supply, Water Street Waffles,

Family Dollar, and Napoli’s Italian, Waffle Cone, Today’s Car Wash, Church’s Chicken and Cefco

– Harker Heights• Completion of Rosewood Drive Extension• AMFR to build Truck parking/maintenance/fueling station• Zoning change approved to make way for new Hampton Inn on Knights

Way 7

Local Growth & Economic Indicators, cont’d.

– Nolanville • Completion of Monarch City Park enhancements• Businesses opened include a new Cefco store

– Additional • Bell County opened the new DPS building - $3.1M• Continuation of I-14 7-mile project is still in process, a $45M project• $195-million solar farm project planned

8

9

13.726 13.99614.66

15.38316.158 16.54

17.57518.176

20.074

22.393

1.97%4.74%

4.93%5.04% 2.36%

6.26%3.42%

10.44%

11.55%

-1

1

3

5

7

9

11

13

15

17

19

21

23

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

DO

LLA

RS

IN B

ILLI

ON

S

FISCAL YEAR ENDED 9/30

BELL COUNTYPROPERTY VALUES

Taxable Assessed Values2012 - 2021

Net Increase per certified tax role includes:27% New Construction73% Reappraisals

2021 Values include $1.425B that are under ARB Review

Bell CountyExemption

2005-2006 2019-2020 2020-2021 Tax Effect

(initial year)

Count 12,483 19,625 21,506

Taxable Value $ 820,400,914 $2,153,714,037 $2,573,610,253

Actual Tax $ 2,776,809 $ 7,353,883 $ 8,089,069

Tax w/o freeze $ 3,084,707 $ 9,691,713 $ 10,945,564

Taxes Exempted $ 307,898 $ 2,337,830 $ 2,856,495 1.49 cents

Over 65/Disabled Frozen Taxes

10

11

Bell CountyExemption

2009-2010 2019-2020 2020-2021 Tax Effect

(first full year)

Count 701 8,682 9,886

Taxable Value

Actual Tax

Reimbursement

$ 87,302,647

353,925

0.00

$ 1,598,415,594

7,192,870

4,028,270

$ 1,970,174,779

8,379,153

5,300,000

Taxes Exempted $ 353,925 $ 3,164,600 $ 3,079,153 1.59 cents

100% Disabled Veterans Homestead and Surviving Spouse

Sales Tax Receipts

• 2011 --- $14,113,598• 2012 --- $15,009,916 • 2013 --- $15,801,778• 2014 --- $16,997,993• 2015 --- $17,147,499• 2016 --- $17,882,330• 2017 --- $18,620,045• 2018 --- $19,304,894• 2019 --- $20,839,897• 2020 --- $21,949,900 Projected

– Projected increase over 2019 is 5.33%

12

BELL COUNTYFINANCIAL HIGHLIGHTS

• County Bond Rating by Standard & Poor’s is currently AA+• Increased in 2001 from A to AA-, maintained rating in 2006• Standards & Poor’s – 2008 upgrade to AA• and in 2010 further upgrade to AA+, maintained rating each year

thereafter:• Diversifying & expanding economic base, with a significant military presence• Strong financial performance with high general fund reserves, and• Moderate debt burden with limited future capital needs.

• Unassigned Fund Balance over 4.3 Month Reserve (3 months is minimum) • Among Lowest Ad Valorem Tax Rate in the Region and the State

• Excellent Financial Condition – “Strong due to conservative budgetingpractices.”

• Standard & Poor’s states – “We view the county’s management as very strong, with strong financial policies and practices.”

13

Unfunded Mandates - Today• Indigent Health Care (Medical/Admin) -- 3.69¢

– Net Cost of $6.264M & $935K• Indigent Defense (not including CPS) -- 1.92¢

– Net Increased Cost of $2.935M from 2001 to 2021for a total of $3.74M for FY2021

• 100% DV & Spouse Exemption -- 1.59¢– Revenue loss of $8.4M net of State reimb. of $5.3M

for a net loss of $3.1M• Over 65 Exemption -- 1.49¢

– Revenue loss of $2.9M• CPS Courts -- .58¢

– Net Cost of $1.125M• AgriLife Extension Assistance -- .17¢

– Net Cost of $329K• Juvenile Justice Alternative Education -- .16¢

– Net Cost of $318K • DPS Assistance (Killeen & Temple) -- .13¢

– Assistance & Equipment Net Cost of $144K– Communication Center Usage Net Cost of $102K

• County Court at Law Judges Salary Increase -- .04¢– Net Increase Cost of $85K– Total on Tax Rate $15.792M -- 9.77¢ 14

BELL COUNTY2020-2021 PROPOSED BUDGET

GENERAL FUND

§ REVENUES $109,219,660§ EXPENDITURES $109,219,660

15

Proposed ProposedTax BudgetRates 2020-2021

GENERAL FUND 0.2935 109,219,660$

JURY FUND 0.0004 140,000$

INDIGENT HEALTH FUND 0.0308 3,014,282$ (additional $3.25M of indigent in General Fund)

Total for Maintenance & Operations 0.3247 112,373,942$

DEBT SERVICE FUNDS 0.0721 14,703,038$

BELL COUNTY TAX RATE 0.3968

ROAD DISTRICT TAX RATE 0.0285 6,444,900$

TOTAL OPERATING FUNDS 0.4253 133,521,880$

16

Bell County Operating Funds

2004-2005

BELL COUNTY

Original BudgetPROPOSED BUDGETINCREASE

2003-20042004-2005

OPERATING FUNDS

GENERAL FUND$ 44,993,941$ 46,623,125$ 1,629,184

LAW LIBRARY FUND$ 134,500$ 144,500$ 10,000

JURY FUND$ 78,000$ 78,000$ - 0

INDIGENT HEALTH FUND$ 2,823,000$ 2,858,000$ 35,000

DEBT SERVICE FUNDS$ 4,009,753$ 4,359,171$ 349,418

ROAD & BRIDGE FUND$ 2,228,600$ 2,359,810$ 131,210

LATERAL ROAD FUND$ 55,467$ 55,467$ - 0

TOTAL$ 54,323,261$ 56,478,073$ 2,154,812

2005-2006

BELL COUNTY

OriginalProposed

ProposedBudgetBudgetAmount

Tax2004-20052005-2006INCREASEof Increase

Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2539$ 46,623,125$ 50,601,000$ 3,977,875$ 2,683,750

JURY FUND0.0009$ 78,000$ 83,000$ 5,000$ 5,000

INDIGENT HEALTH FUND0.0360$ 3,158,000$ 3,400,000$ 242,000$ 242,000

DEBT SERVICE FUNDS0.0557$ 4,359,171$ 5,089,458$ 730,287$ 654,746

Bell County Tax Rate0.3465

Road District0.0295$ 2,359,810$2,779,670$ 419,860$ 386,580

TOTAL0.3760$ 56,578,106$ 61,953,128$ 5,375,022$ 3,972,076

2007-2008

BELL COUNTY

AmendedProposed



Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2467$ 57,886,542$ 62,205,000$ 4,318,458$ 2,457,250

JURY FUND0.0008$ 97,000$ 113,000$ 16,000$ 8,000


Total for Maintenance & Operations$ 61,803,542$ 66,573,000

DEBT SERVICE FUNDS0.0960$ 9,076,200$ 10,273,705$ 1,197,505$ 1,197,505


Road District0.0295$ 3,063,650$3,394,375$ 330,725$ 319,195

TOTAL OPERATING FUNDS0.4090$ 73,943,392$ 80,241,080$ 6,297,688$ 4,416,950

2008-2009

BELL COUNTY

AmendedProposed



Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2467$ 62,205,000$ 66,513,650$ 4,308,650$ 2,565,000

JURY FUND0.0008$ 113,000$ 122,000$ 9,000$ 9,000


Total for Maintenance & Operations$ 66,573,000$ 71,271,650

DEBT SERVICE FUNDS0.0944$ 10,273,705$ 11,363,251$ 1,089,546$ 864,118


Road District0.0295$ 3,389,875$3,663,740$ 273,865$ 310,665

TOTAL OPERATING FUNDS0.4074$ 80,236,580$ 86,298,641$ 6,062,061$ 4,131,783

2009-2010

BELL COUNTY

AdoptedProposed

ProposedBudgetBudget

Tax2008-20092009-2010INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2466$ 66,513,650$ 69,703,915$ 3,190,265

JURY FUND0.0008$ 122,000$ 122,000$ - 0

INDIGENT HEALTH FUND0.0360$ 4,636,000$ 4,913,000$ 277,000

Total for Maintenance & Operations0.2834$ 71,271,650$ 74,738,915

DEBT SERVICE FUNDS0.0925$ 11,363,251$ 11,757,654$ 394,403

BELL COUNTY TAX RATE0.3759

ROAD DISTRICT TAX RATE0.0295$ 3,663,740$3,768,460$ 104,720

TOTAL OPERATING FUNDS0.4054$ 86,298,641$ 90,265,029$ 3,966,388

2010-2011

BELL COUNTY

AdoptedProposed


Tax2009-20102010-2011INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2516$ 69,703,915$ 71,558,770$ 1,854,855

JURY FUND0.0005$ 122,000$ 115,000$ (7,000)


Total for Maintenance & Operations0.2881$ 74,738,915$ 76,698,770$ 1,959,855





2011-2012

BELL COUNTY

AdoptedProposed


Tax2010-20112011-2012INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2791$ 71,558,770$ 74,682,251$ 3,123,481

JURY FUND0.0004$ 115,000$ 118,500$ 3,500







2012-2013

BELL COUNTY

AdoptedProposed


Tax2011-20122012-2013INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2937$ 74,682,251$ 75,937,781$ 1,255,530

JURY FUND0.0004$ 118,500$ 118,500$ - 0

INDIGENT HEALTH FUND0.0360$ 5,115,500$ 4,615,500$ (500,000)

Total for Maintenance & Operations0.3301$ 79,916,251$ 80,671,781$ 755,530

DEBT SERVICE FUNDS0.0911$ 12,273,136$ 12,064,356$ (208,780)



TOTAL OPERATING FUNDS0.4511$ 96,121,487$ 96,748,066$ 626,579

2013-2014

BELL COUNTY

AdoptedProposed


Tax2012-20132013-2014INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2927$ 75,937,781$ 79,160,708$ 3,222,927

JURY FUND0.0004$ 118,500$ 118,500$ - 0

INDIGENT HEALTH FUND0.0360$ 4,615,500$ 3,880,500$ (735,000)




ROAD DISTRICT TAX RATE0.0299$4,011,929$4,177,569$ 165,640


2013-2014 v.2

BELL COUNTY OPERATING FUNDS

ProposedProposed

TaxBudget

Rates2013-2014

GENERAL FUND0.2927$ 79,160,708

JURY FUND0.0004$ 118,500

INDIGENT HEALTH FUND0.0360$ 3,880,500

Total for Maintenance & Operations0.3291$ 83,159,708

DEBT SERVICE FUNDS0.0921$ 12,748,323


ROAD DISTRICT TAX RATE0.0299$4,177,569

TOTAL OPERATING FUNDS0.4511$ 100,085,600

2014-2015

ProposedProposed

TaxBudget

Rates2014-2015

GENERAL FUND0.2936$ 82,981,672

JURY FUND0.0004$ 118,500







2015-2016

ProposedProposed

TaxBudget

Rates2015-2016

GENERAL FUND0.2907$ 87,550,240

JURY FUND0.0004$ 118,500







2016-2017

ProposedProposed

TaxBudget

Rates2016-2017

GENERAL FUND0.2950$ 90,948,600

JURY FUND0.0004$ 118,500







2017-2018

ProposedProposed

TaxBudget

Rates2017-2018

GENERAL FUND0.3027$ 96,377,497

JURY FUND0.0004$ 138,500







2018-2019

ProposedProposed

TaxBudget

Rates2020-2021

GENERAL FUND0.2935$ 109,219,660

JURY FUND0.0004$ 140,000


(additional $3.25M of indigent in General Fund)




ROAD DISTRICT TAX RATE0.0285$ 6,444,900


sheet 3

2004-20052005-2006

14$260,500$260,500

15$495,170$590,790

16$500,000$603,390

17$814,840$988,075

18$289,300$336,915

$2,359,810$2,779,670

17

Public Safety (Including Jail & Juvenile Detention), $49 M (36.40%)

General Administration, Building Maintenance & Other, $27 M (20.29%)

Judicial, Legal, Jury, District & County Clerk, Elections, Tax Assessor, $26 M

(19.11%)

Debt Service, $15 M (11.01%)

Countywide Road & Bridge , $13 M (9.60%)

H&H Services incl. Indigent Health, $5 M, (3.57%)

Property Tax, $90 M (67.16%)

Sales Tax, $22 M (16.44%)

Fees, Fines, Forfeitures, License and Permits, $15 M (11.20%)

Interest and Other, $3 M (2.41%)Hotel Tax/EXPO, 3 M (2.00%)

Intergovernmental, $1 M (.80%)

0

20

40

60

80

100

120

140

Operating Expenditures Operating Revenue

Mill

ions

Bell County Operating Budget

BELL COUNTY PROPOSED REVENUESOPERATING FUNDS

2020-2021

18Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund

General Fund - Property Taxes49.55%

Sales Tax16.44%

Inmate Lodging0.30%

Fees of Office6.29%

Other Fees1.05%

Fines & Forfeitures1.51%

Federal Money0.14%

State Money0.66%

Licenses and Permits2.36%

Interest and Other2.11%

Hotel Tax/EXPO2.00%

Road & Bridge - Property Taxes4.34%

Debt Service - Property Taxes11.02%

Indigent Health Care -Property Taxes

2.26%

Jury Fund - Property Taxes0.06%

REVENUE HISTORYGENERAL FUND

• 2017 $ 86,448,600-Tax rate to remain at $.4212



• 2020 $107,020,040-Tax rate to decrease to $.4208

• 2021 $109,219,660- Tax rate to decrease to $.3968

19

$70,000,000

$80,000,000

$90,000,000

$100,000,000

$110,000,000

2017 2018 2019 2020 2021

Revenues

2020-2021 PROPOSED REVENUES GENERAL FUND

§ Property Taxes $ 60,673,500(current & delinquent)

§ State Rev. for 100% DV $ 5,300,000§ Sales Tax $ 21,924,000§ Licenses & Permits $ 3,150,000§ Federal Grants $ 190,250§ State Grants $ 879,500§ Fees of Office $ 9,705,310§ Fines & Forfeitures $ 2,017,000§ Interest Income $ 500,000§ Jail Inmate Revenue $ 400,000§ Detention Center $ 400,000§ Reimbursements $ 771,600§ Hotel Occupancy Tax $ 800,000§ Other Revenue $ 2,508,500

$109,219,660

20

Property Tax55.55%

State Revenue for 100% DV4.85%

Sales Tax20.06%

Licenses & Permits2.88%

Federal Grants0.17%

State Grants0.81%

Fees of Office8.89%

Fines & Forfeitures

1.85%

Interest Income0.46%

Jail Inmate Revenue0.37%

Detention Center0.37%

Reimbursements0.71%

Hotel Occupancy Tax0.73%

Other Revenue2.30%

2020 & 2021 BUDGET COMPARISONGENERAL FUND

REVENUES 2020 2021 CHANGEProperty Taxes $ 59,650,500 $ 60,673,500 $ 1,023,000 State Revenue for 100% DV $ 3,950,000 $ 5,300,000 $ 1,350,000 Sales Tax $ 20,553,000 $ 21,924,000 $ 1,371,000 Licenses & Permits $ 3,205,000 $ 3,150,000 $ (55,000) Federal Grants $ 190,250 $ 190,250 $ 0 State Grants $ 903,580 $ 879,500 $ (24,080) Fees of Office $ 9,987,310 $ 9,705,310 $ (282,000) Fines & Forfeitures $ 2,324,000 $ 2,017,000 $ (307,000) Interest Income $ 1,125,000 $ 500,000 $ (625,000) Jail Inmate Revenue $ 400,000 $ 400,000 $ 0 Detention Center Revenue $ 400,000 $ 400,000 $ 0 Reimbursement Revenue $ 868,000 $ 771,600 $ (96,400) Hotel Occupancy Tax $ 925,000 $ 800,000 $ (125,000) Other Revenue $ 2,538,400 $ 2,508,500 $ (29,900)

$107,020,040 $109,219,660 $ 2,199,62021

BELL COUNTY PROPOSED EXPENDITURESOPERATING FUNDS

2020-2021

22Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund

General Administration8.08%

Financial, HR & Technology Support6.31%

County Clerk, Elections & Tax Assessor3.46%

Building Maintenance5.37%

Judicial, Legal & District Clerk

15.55%

Public Safety (Including Jail & Juvenile Detention)

36.41%

Health & Human Services 1.31%

Countywide Road & Bridge 9.60%

Extension Service0.54%

Jury0.10%

Indigent Health 2.26%

Debt Service11.01%

EXPENDITURE HISTORYGENERAL FUND – ADOPTED & PROPOSED

•2017 $ 91,627,961

•2018 $ 96,377,497

•2019 $ 99,788,534

•2020 $107,020,040

•2021 $109,219,660

23

$70,000,000

$80,000,000

$90,000,000

$100,000,000

$110,000,000

2017 2018 2019 2020 2021

Expenditures

PERSONNEL COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED

•2017 $ 56,307,299

•2018 $ 59,535,475

•2019 $ 61,425,644

•2020 $ 66,369,202

•2021 $ 66,685,305

24

$50,000,000

$55,000,000

$60,000,000

$65,000,000

$70,000,000

2017 2018 2019 2020 2021

OPERATING COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED

•2017 $ 34,146,287

•2018 $ 36,842,022

•2019 $ 38,362,890

•2020 $ 40,650,838

•2021 $ 42,534,355

25

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

2017 2018 2019 2020 2021

26

Adopted Amended Proposed Increase (Decrease)

EXPENDITURES 2020 2020 2021Proposed 2021

less Amended 2020

Personnel• Officials $ 2,485,219 $ 2,485,219 $ 2,516,324 $ 31,105• Department Heads $ 1,063,214 $ 1,063,214 $ 1,107,848 $ 44,634• Employees

(incl. Longevity and Misc. Pay Types)$ 45,693,339 $ 45,640,924 $ 45,398,892 $ (242,032)

• Benefits (Retirement, Social Security, Health Ins., etc.)

$ 17,127,430 $ 17,179,845 $ 17,662,241 $ 482,396

Total Personnel $ 66,369,202 $ 66,369,202 $ 66,685,305 $ 316,103Operating $ 40,650,838 $ 40,672,483 $ 42,534,355 $ 1,361,872TOTALS $107,020,040 $107,041,685 $109,219,660 $ 2,177,975

BUDGET COMPARISONGENERAL FUND

2020 & 2021

26

2021 PROPOSED GENERAL FUNDEXPENDITURES - $109,219,660

Personnel $66,685,305• Officials $ 2,516,324• Dept Heads $ 1,107,848• Employees $ 45,398,892• Benefits $ 17,662,241Operating Expenses $ 42,534,355

$109,219,660

Percent of Total Expenditures

Operations 39%

Personnel61%

PersonnelOperations

27

Implementation of Pay Plan $1,973,443

Increase for New Positions15 Corrections Officers

$821,243

Upgrades/ReclassificationsAdmin Assistant reclassified to TechnicianCorrections Officer reclassified to Corrections Sgt.

Overtime, Part-time, and Other Pay Types

Reduction of Payroll Reserve - $299,974 remaining

Deletion of 3 Vacant Positions

$29,288

$1,074,357

($3,465,781)

($116,537)

All Above Totals Include Benefits (social security, workers comp, unemployment, retirement, health and dental insurance, etc.)

Total $316,013

Personnel Expenditures: Change

28

2021 GENERAL FUND HIGHLIGHTS

Public SafetyCommunication CenterJail – Medical Services

Mental Health Deputy Grant MatchDetention – Medical Services

Other Operating CostsProperty InsuranceExpo Center4-H Youth Services – Bingo ReductionIndigent Health AdministrationHOP – Transportation (CARES Act for FY21)Countywide Overtime StudyArmored Car ServicesOther Increases/Decreases

208,100113,70032,000

(120,700)

(70,000)72,70072,264

(82,553) (109,800)

125,00048,60031,318

Non-Personnel Expenditures:

cont. on next page

Change

29


30


Change

Equipment and Capital

Vehicles - total for 2021 is $ 896,000 (a decrease of $108.5k)Includes: Sheriff – 13 vehicles

Other Depts. – 5 vehicles

Technology UpgradesSmall Remodeling ProjectsTransfer to Capital ProjectsOther Increases/Decreases

(108,500)

90,00050,000

1,500,0009,743

Total $1,861,872

Non-Personnel Expenditures cont.:

FUND BALANCE HISTORYGENERAL FUND

• 2016 $ 40,614,990- 5.2 Months Reserve unassigned FB




• 2020 $ 44,251,600- Projected Fund Balance- 4.9 Months Reserve unassigned FB

• 2021 $ 44,251,600- Projected Fund Balance- 4.3 Months Reserve unassigned FB

(projected) 31

$38,000,000

$39,000,000

$40,000,000

$41,000,000

$42,000,000

$43,000,000

$44,000,000

$45,000,000

2016 2017 2018 2019 2020 2021

Fund Balance at End of Year

2021 BUDGETPROPOSED TAX RATE

Bell County and Road District

32

Bell County Road District Total

Current Rate 42.08¢ 2.92¢ 45.00¢No New Revenue Tax Rate 39.68¢ 2.74¢ 42.42¢

Voter Approved Rate 42.07¢ 2.85¢ 44.92¢

Current Rate 42.08¢ 2.92¢ 45.00¢Proposed Change ( 2.40¢) ( .07¢) ( 2.47¢)Proposed Rate 39.68¢ 2.85¢ 42.53¢

2021 BUDGETPROPOSED TAX RATE

Bell County and Road District

» Maint. & Oper. 32.47¢» Debt Service 7.21¢» Total Bell County Rate 39.68¢

» Road District Rate 2.85¢» Proposed Rate 42.53¢

33

BELL COUNTY2020 - 2021 Property Tax Rates

Note: Taxes for Over 65/Disabled are Frozen

Year Bell County* Road District** Total

2019-2020 42.08¢ 2.92¢ 45.00¢

2020-2021 39.68¢ 2.85¢ 42.53¢

Difference ( 2.40¢) (0.07¢) ( 2.47¢)

* Bell County Tax Rate = Tax Rate for Maintenance/Operations and Debt Service

** Road District Tax Rate = Tax Rate for the Road and Bridge Maintenance Funds

34

BELL COUNTY2012 - 2021 Property Tax Rates

Note: Taxes for Over 65/Disabled are Frozen

Year Bell County Road District Total2011-2012 40.96¢ 2.99¢ 43.95¢

2012-2013 42.12¢ 2.99¢ 45.11¢

2013-2014 42.12¢ 2.99¢ 45.11¢

2014-2015 42.12¢ 2.99¢ 45.11¢

2015-2016 42.12¢ 2.99¢ 45.11¢

2016-2017 42.12¢ 2.99¢ 45.11¢

2017-2018 42.12¢ 2.99¢ 45.11¢

2018-2019 42.12¢ 2.99¢ 45.11¢

2019-2020 42.08¢ 2.92¢ 45.00¢

2020-2021 39.68¢ 2.85¢ 42.53¢35

Tax Rate ImpactBell County’s 2021 budget proposal:2020 tax rate:

45.00 cents per $100 of valuation2021 proposed tax rate:

42.53 cents per $100 of valuationAssumptions:

- average taxable home value of $175,008- appraised value from 2020 is unchanged

2020 average county tax bill: $787.542021 average county tax bill: $744.31

Annual Decrease: $(43.23)36

37

Bell CountyCity of Temple

City of Killeen

City of Belton

City of Harker Heights

Current Rate 0.4500 0.6727 0.7498 0.6598 0.67700No New Tax Rate 0.4242 0.6252 0.7110 0.6686 0.63910Voter Approved Rate 0.4492 0.6687 0.7476 0.6920 0.69878

Current Rate 0.4500 0.6727 0.7498 0.6598 0.6770Proposed Change (0.0247) (0.0202) (0.0168) (0.0198) 0.0000Proposed Rate 0.4253 0.6525 0.7330 0.6400 0.6770

SCHOOL DISTRICTS

Temple ISD Belton ISD

Current Rate 1.351 1.460 1.260Proposed Rate 1.342 1.365 1.160

* Rate shown is the FY2020 rate. Proposed rate for FY2021 not yet adopted

2020 - 2021 BUDGETPROPOSED TAX RATE COMPARISONS

Killeen ISD *

Revised

2020 - 2021 BUDGET

PROPOSED TAX RATE COMPARISONS

Bell CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights

Current Rate0.45000.67270.74980.65980.67700

No New Tax Rate0.42420.62520.71100.66860.63910

Voter Approved Rate0.44920.66870.74760.69200.69878

Current Rate0.45000.67270.74980.65980.6770

Proposed Change(0.0247)(0.0202)(0.0168)(0.0198)0.0000

Proposed Rate0.42530.65250.73300.64000.6770

% of Tax Bill

SCHOOL DISTRICTSfor Bell County

Temple ISDBelton ISD Killeen ISD *Temple/TISD16%

Killeen/KISD17%

Current Rate1.3511.4601.260Belton/BISD17%

Proposed Rate1.3421.3651.160Harker Heights/KISD18%

County/BISD24%

* Rate shown is the FY2020 rate.

Proposed rate for FY2021 not yet adopted

$0.01 Increase in Tax Rate Generates $City of TempleCity of BeltonCity of KilleenCity of Harker Heights

$ 494,578.00$ 122,885.00$ 626,323.00$ 188,744.00

Original

2019 - 2020 BUDGET

PROPOSED TAX RATE COMPARISONS

Bell CountyCoryell CountyWilliamson CountyMcLennan CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights

Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770

Effective Rate0.41220.5233000.4444770.4559570.59500.74490.61780.6734

Rollback Rate0.45400.5824000.4715960.5030730.67290.75750.65990.7279

Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770

Proposed Change(0.0011)0.000000(0.014552)0.0000000.01150.00000.00000.0000

Proposed Rate0.45000.5453000.4444770.4852930.67270.74980.65980.6770

SCHOOL DISTRICTS

Temple ISDBelton ISDKilleen ISD

Current Rate1.4001.6031.260

Proposed Rate1.3551.4601.160

City of TempleCity of BeltonCity of KilleenCity of Harker Heights

$0.01 Increase in Tax Rate Generates $$ 435,461.00$ 122,885.00$ 626,323.00$ 188,744.00

ProjectsCurrent Year

– Odyssey Court System $3.5M– Countywide Phone System Replacement $700K– EXPO Move fence along Loop 121 due to Highway expansion $574K– Fiber Replacement $360K– Centralized Voting Equipment $172K– Justice Center Parking Lot Replacement $171K– Sheriff Admin Chiller Replacement $160K– Communication Center Parking Lot Replacement $158K

Scheduled – FY20 through FY21– Attorney Module for Odyssey Court System $755K– BAS Upgrades to Justice Center, Loop Jail and Sheriff Admin Building

$545K– Firewall & Network Storage $350K– Exterior Cleaning of Historical Courthouse $174K– Central Jail Generator Replacement $145K– HVAC Replacement in Tech Services Building and Justice Center $100K– Plumbing Renovations in JPO Buildings $65K– EXPO Emergency Lighting Replacement $60K

39

Next to Last Slide- The FY2021 Proposed Budget has been posted on our website

- 1st page of Proposed Budget is confusing (but mandated by state law)- The 1st page says, in part, :

- “This budget will raise more revenue from property taxes than last year’s budget by an amount of $3,085,915, which is a 3.507% increase from last year’s budget.”

- While 3.507% increase is above the voter approval rate, it includes new property tax revenue from property that has been added to the tax roll since last year …$2,643,394 in new property added to the tax roll

- The balance of the increase in expenditures is attributable to the increase in revenue from the Road District tax rate (about $440,000) … and that revenue is increasing by 3.5% (but the tax rate is decreasing by 0.07 cents).

40

Budget and Tax Rate Adoption Calendar

- We will have 3 public hearings to follow over the course of the next 7 days

- Wednesday, August 12 at 6 pm … Tax Rate Public Hearing

- Monday, August 17 at 9 am … Budget Public Hearing

- Monday, August 17 at 9 am …Tax Rate Public Hearing

BELL COUNTY�Proposed 2020-2021 Budget�Slide Number 2BELL COUNTY�101 East Central Avenue�P.O. Box 454�Belton, Texas 76513Slide Number 4Local Growth & �Economic IndicatorsLocal Growth & �Economic IndicatorsLocal Growth & �Economic Indicators, cont’d.Local Growth & �Economic Indicators, cont’d.Slide Number 9Slide Number 10Slide Number 11Sales Tax ReceiptsBELL COUNTY�FINANCIAL HIGHLIGHTSUnfunded Mandates - TodayBELL COUNTY�2020-2021 PROPOSED BUDGET�GENERAL FUNDSlide Number 16Slide Number 17BELL COUNTY PROPOSED REVENUES�OPERATING FUNDS� 2020-2021�REVENUE HISTORY�GENERAL FUND2020-2021 PROPOSED REVENUES GENERAL FUND2020 & 2021 BUDGET COMPARISON�GENERAL FUNDBELL COUNTY PROPOSED EXPENDITURES�OPERATING FUNDS�2020-2021�EXPENDITURE HISTORY�GENERAL FUND – ADOPTED & PROPOSEDPERSONNEL COSTS HISTORY�GENERAL FUND – ADOPTED & PROPOSEDOPERATING COSTS HISTORY�GENERAL FUND – ADOPTED & PROPOSEDSlide Number 26Slide Number 27Slide Number 28Slide Number 29Slide Number 30FUND BALANCE HISTORY�GENERAL FUND2021 BUDGET�PROPOSED TAX RATE� Bell County and Road District2021 BUDGET�PROPOSED TAX RATE� Bell County and Road DistrictBELL COUNTY�2020 - 2021 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenBELL COUNTY�2012 - 2021 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenTax Rate ImpactSlide Number 37Slide Number 38 ProjectsNext to Last SlideBudget and Tax Rate Adoption Calendar

bell county proposed 2020-2021 budget · carmax, and bubba’s 33, to be completed late 2020 •...

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