jefferson parish sheriff’s office renewal of the 1994 ¼ cent law enforcement district sales tax

JEFFERSON PARISH SHERIFF’S OFFICE

RENEWAL OF THE 1994 ¼ CENT LAW ENFORCEMENT DISTRICT

SALES TAX

JEFFERSON PARISH SHERIFF’S OFFICERECAP OF 1/4 CENT SALES TAX EFFECT

Original Proposal estimated an increase of $10.9 million per year.

By 2011, total ¼ cent sales taxes collections exceed $18.2 million annually.

The 1/4 cent tax generates $14.0 million per year for the Sheriff’s Office.

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2011

Sales Taxes


FY 10/11, total sales tax collections for JPSO (including the 1/8 and 1/4 cent sales taxes) amounted to $21.0 million or 16.9% of the Sheriff’s General Fund revenues.

The ¼ cent sales tax made up about 2/3rds of this figure ($14.0 million or 12.3% of the total exp).

16.9%

Sales Tax

Property Tax

Intergovernmental

Service Charges & Commissions

Fines & forfietures

Other


As promised in the Sales Tax Proposal, the majority of this money has gone to salaries and benefits. In fact, the tax covers 12.3% of JPSO costs and 15.7% of salaries and benefits.

In 1993, salaries and benefits totaled $39.5 million. FY 02/03, salaries and benefits totaled $67.0 million, and by FY10/11, salaries and benefits have reached $89.3 million.

The increase is made up of three parts - 1) more personnel, 2) higher salaries (as raises were given after the initial tax passed), and 3) higher benefit costs (retirement and health insurance).


JEFFERSON PARISH SHERIFF GENERAL GOVERNMENTAL EXPENDITURES BY CATEGORY

1/4 centFiscal Salaries Operating Intergovern- Capital Sales Tax % ofYear & Benefits Expenses mental Outlay (2) Total Collections Expenditures

1993 39,547,715$ 8,905,615$ -$ 706,717$ 49,160,047$ -$ 0.0%1994 41,302,685 8,148,733 800,000 726,130 50,977,548 2,413,000 4.7%1995 44,612,643 11,698,467 2,200,000 2,826,532 61,337,642 9,667,000 15.8%1996 47,757,057 12,170,805 - 3,169,959 63,097,821 10,139,000 16.1%1997 50,410,015 14,583,763 808,046 4,000,161 69,801,985 9,656,000 13.8%1998 51,924,775 17,182,839 1,411,269 1,384,839 71,903,722 10,338,000 14.4%1999 52,648,342 16,660,376 1,554,512 4,753,446 75,616,676 10,659,000 14.1%2000 57,400,271 18,150,499 1,512,343 3,285,370 80,348,483 11,061,000 13.8%2001 60,695,503 12,709,476 188,165 3,870,649 77,463,793 11,293,000 14.6%2002 65,494,890 14,168,420 90,453 4,179,618 83,933,381 11,604,000 13.8%2003 67,013,282 14,730,818 120,382 5,652,351 87,516,833 11,663,000 13.3%2004 67,202,039 15,482,214 91,762 2,850,492 85,626,507 11,947,000 14.0%2005 68,981,748 16,194,695 320,382 3,530,779 89,027,604 12,430,000 14.0%2006 68,229,528 17,672,433 51,352 4,652,251 90,605,564 15,601,000 17.2%2007 74,161,993 18,693,717 66,352 11,772,768 104,694,830 15,868,000 15.2%2008 84,360,964 18,624,174 145,544 8,152,506 111,283,188 15,037,000 13.5%2009 93,048,946 19,842,147 99,359 5,913,029 118,903,481 13,674,000 11.5%2010 89,840,081 19,390,880 46,352 4,126,047 113,403,360 12,649,000 11.2%2011 89,348,496 19,822,971 38,852 4,521,983 113,732,302 14,010,000 12.3%


Since 1993, the salaries for Law Enforcement personnel has increased from $39.5 million to $89.0 million.

The starting salary for a deputy has gone from $1,400/month ($8.07/hour) to $2,750/month ($15.87/hour) - an increase of 96.4%.

The last raise given by the Sheriff was in 2006, the year after Hurricane Katrina.

Despite this dramatic increase, salaries at JPSO still lag behind the southern average, as well as other local jurisdictions (St. Tammany, New Orleans, etc.).


CHANGES IN BASE PAY FOR JPSO DEPUTIES - 7/1/1992 TO 10/1/2006

Monthly $ %Date Base Increase Increase

DEPUTY I 7/1/1992 1,400$ (1) 3/1/1994 1,560 160$ 11.4%

7/1/1996 1,638 78 5.0%1/1/1999 1,720 82 5.0%7/1/2000 1,900 180 10.5%1/1/2001 2,100 200 10.5%1/1/2005 2,205 105 5.0%4/1/2006 2,500 295 13.4%

10/1/2006 2,750 250 10.0%

DEPUTY II 4/1/2006 2,600 395 17.9%10/1/2006 2,900 300 11.5%

DEPUTY III 4/1/2006 2,700 495 22.4%10/1/2006 3,050 350 13.0%

DEPUTY IV 4/1/2006 2,800 595 27.0%10/1/2006 3,200 400 14.3%

(1) - INITIAL RASIE GIVEN BY 1/4 CENT SALES TAX


The sales tax proposal promised that JPSO would hire more deputies and other personnel.

Since 1993, the number of employees has grown from 1,342 to 1,619 (just prior to Katrina) and now down to 1,465 - an increase of 123 or 9.2%.

Our budgeted strength is 1,465. This includes 150 additional people hired to man the

new jail annex back in 2001. The costs to man the new jail were borne completely by the Sheriff – no funding from any other source or tax.


One of the main reasons for additional personnel cited in 1993 was the increasing number of calls for service.

In 1984, calls for service totaled 144,000 and by 1992, they totaled 273,000. Projections were that they would exceed 300,000 very soon.

The projections were right. By 2005, calls for service peaked at 401,000.

While the numbers have decreased over the past few years, calls for service still top 325,000 per year (just about 890 per day).


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Population Calls For Service

JEFFERSON PARISH SHERIFFOPERATING INDICATORSLast Five Fiscal Years

2007 2008 2009 2010 2011

Calls for Service 359,285 379,370 365,815 346,582 328,808

Responses to Calls for Service 336,071 360,037 347,950 329,313 309,616

Deaths 643 681 634 613 423

Average Response Time (in minutes) 5.33 4.26 3.95 3.80 3.89

Crime Statistics: Murders 52 51 46 47 51 Rapes 70 81 79 71 68 Robberies 663 597 548 486 434 Assaults 1,963 1,708 1,592 1,505 1,243

Total Persons Crimes 2,748 2,437 2,265 2,109 1,796

Burglary 3,784 3,505 3,507 3,177 2,950 Theft 9,832 9,465 9,945 9,343 8,820 Vehicle Theft 1,909 1,643 1,413 1,160 992

Total Property Crimes 15,525 14,613 14,865 13,680 12,762

TOTAL 18,273 17,050 17,130 15,789 14,558

Arson 193 149 118 131 116 Estimated Value of Property Stolen 39,216,276$ 30,422,669$ 28,512,155$ 24,137,229$ 25,097,047$

Estimated Vale of Property Recovered 13,841,498$ 9,455,709$ 9,422,911$ 7,193,156$ 5,780,270$

Crime Rate per 1,000 Residents 55.2 52.9 52.7 47.9 44.6


The sales tax proposal promised other things besides increased salaries and personnel.

A state-of-the-art 800 MHZ radio system was also proposed at a cost of $8 million.

The radio system was built and is currently operational. The total cost to date is $13.1 million (including a $3 million federal grant which allowed the local cities to use the system).

This system has since been replaced with a state-of-the-art 700 MHZ radio system (funded with sales taxes and federal grants).


The sales tax proposal also promised to keep the JPSO fleet of vehicles in better shape.

Since the tax went into effect, the Sheriff has adopted a policy of turning the fleet over every four years.

This is costing the Sheriff’s Office an average of $3.2 million per year.

Before the tax went into effect, we were spending an average of $600,000 per year on vehicles and equipment.

Maintaining a good fleet is critical to maintaining a response time below 5 minutes.


JEFFERSON PARISH SHERIFF GENERAL GOVERNMENTAL EXPENDITURES BY CATEGORY

Fiscal Salaries Operating Intergovern- Capital Year & Benefits Expenses mental Outlay (2) Total

1,993 39,547,715$ 8,905,615$ $- 706,717$ 49,160,047$ 1,994 41,302,685 8,148,733 800,000 726,130 50,977,548 1,995 44,612,643 11,698,467 2,200,000 2,826,532 61,337,642 1,996 47,757,057 12,170,805 - 3,169,959 63,097,821 1,997 50,410,015 14,583,763 808,046 4,000,161 69,801,985 1,998 51,924,775 17,182,839 1,411,269 1,384,839 71,903,722 1,999 52,648,342 16,660,376 1,554,512 4,753,446 75,616,676 2,000 57,400,271 18,150,499 1,512,343 3,285,370 80,348,483 2,001 60,695,503 12,709,476 188,165 3,870,649 77,463,793 2,002 65,494,890 14,168,420 90,453 4,179,618 83,933,381 2,003 67,013,282 14,730,818 120,382 5,652,351 87,516,833 2,004 67,202,039 15,482,214 91,762 2,850,492 85,626,507 2,005 68,981,748 16,194,695 320,382 3,530,779 89,027,604 2,006 68,229,528 17,672,433 51,352 4,652,251 90,605,564 2,007 74,161,993 18,693,717 66,352 11,772,768 104,694,830 2,008 84,360,964 18,624,174 145,544 8,152,506 111,283,188 2,009 93,048,946 19,842,147 99,359 5,913,029 118,903,481 2,010 89,840,081 19,390,880 46,352 4,126,047 113,403,360 2,011 89,348,496 19,822,971 38,852 4,521,983 113,732,302


Perhaps the best indicator of the effect this ¼ cent sales tax has had is the number of crimes.

Since the ¼ cent sales tax went into effect in 1995, the Total Number of Crimes has steadily declined (see graph).

More police on the streets, better paid and motivated officers, and better technology has allowed this to happen.


Total Crimes

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1/4 ct Sales Tax Goes Into Effect


The sales tax proposal promised one last thing - intergovernmental cooperation to improve the local criminal justice system

To help the local courts, the Sheriff pledged $1.5 million towards the construction of a new 24th JDC courthouse. This money was set aside in 1995.

The Sheriff also pledged $1.0 million towards a new Juvenile Court lock-up and processing center. This money too has been set aside since 1995.


Two more “big-ticket” items have been purchased with the help of the 1/4 cent sales tax - the new jail annex and the new Westbank Administrative Office.

The Sheriff committed nearly $5.3 million of video poker money to the jail annex. This would not have been possible without the sales tax in place.

To date, JPSO has spent over $7.0 million on the purchase and renovation of the old La Gas building in Harvey. The new administrative offices were occupied in FY 2000. Again, this would not have been possible without the sales tax.


It should be noted that while this tax is levied by the JPSO, it truly benefits every police department in the Parish– Kenner PD– Gretna PD– Westwego PD– Harahan PD– Grand Isle PD– Lafitte PD


Under the tax ordinance, sales taxes collected within a municipality remains with that municipality.

Thus, the ¼ cent law enforcement tax that is levied by JPSO goes back to the municipalities to help fund their police departments.

Per the schedule, in total, this tax covers 12.5% of Parish-wide law enforcement costs.


1/4 CENTLAW ENF SALES TAX % OF

MUNICIPALITY FYE COSTS COLLECTIONS COSTS

KENNER 6/30/2010 15,688,711$ 3,005,892$ 19.2%

GRETNA 3/31/2011 9,836,109 692,852 7.0%

WESTWEGO 12/31/2010 2,995,154 171,525 5.7%

HARHAN 12/31/2010 1,689,752 151,385 9.0%

GRAND ISLE 6/30/2010 557,786 55,863 10.0%

LAFITTE 6/30/2010 1,265,834 15,624 1.2%

32,033,346$ 4,093,141$ 12.8%

JPSO 6/30/2011 113,732,302 14,109,152 12.4%

145,765,648$ 18,202,293$ 12.5%


In conclusion, the sales tax has done what it was supposed to do - help us keep Jefferson Parish safe.

Since it accounts for 12.5% of total law enforcement costs, it is clearly a large part of our operating plan.

This is NOT a new tax, merely a renewal of a very critical funding source.

jefferson parish sheriff’s office renewal of the 1994 ¼ cent law enforcement district sales tax

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