Town of North Hampton2008 Budget Public Hearing

January 10, 2008

Budget CommitteeDavid Peck, Chair Larry Miller, Vice Chair

Bob Copp Michael Golden Jim Maggiore

Don Gould, BOS Representative

Kari Schmitz, NHSB Representative

Bob Hamilton, LBH Representative

Spending & Tax Rate Trends

  FY 2004 FY 2005%

Change FY 2006%

Change FY 2007%

Change

Cum.%

Change

Town Expenditures 3,496 4,010 15% 4,279 7% 4,649 9% 33%

                 

NHS Expenditures 6,007 6,217 3% 6,505 5% 6,872 6% 14%

                 

Northeast C.P.I. * 194.9 201.9 3.6% 209.0 3.5% 215.2 3.0% 10%

Soc. Sec. COLA** 100.0 102.7 2.7% 106.9 4.1% 110.4 3.3% 10%

             

School Tax Rate 7.24 7.27 0% 7.99 10% 8.85 11% 22%

Town Tax Rate 3.41 3.66 7% 3.67 0% 4.00 9% 17%

State School Tax 3.30 3.13 -5% 2.70 -14% 2.84 5% -14%

County Tax Rate 1.10 0.99 -10% 1.07 8% 1.13 6% 3%

Tax Rate Total 15.05 15.05 0% 15.43 3% 16.82 9% 12%

Budget ComparisonFY 08 vs. FY 09

  FY 2008 FY 2009 Growth       

NH School 7,467,460 7,646,660 2.4%

Town 5,183,668 5,401,048 4.2%

       

Total 12,651,128 13,047,708 3.1%

Tax Rate Comparison  2006 VALUATION COMPARATIVE TAX RATES & RANKINGS

MUNICIPALITY

MODIFIED LOCAL

ASSESSED VALUATION

TOTAL EQUALIZED VALUATION INCLUDING UTILITIES

2006 TOTAL

TAX RATE

2006 RATIO

2006 FULL

VALUE TAX RATE

RANKING*

NEW CASTLE 582,747,793 582,162,883 $4.49 100.0 $4.49 7

RYE 1,802,664,300 1,917,595,952 $8.66 93.8 $8.08 20

NORTH HAMPTON 904,635,055 1,197,005,635 $15.43 74.9 $11.49 40

SEABROOK 2,415,590,700 2,158,890,175 $12.47 94.2 $12.62 52

GREENLAND 507,267,400 646,217,259 $16.50 77.8 $12.84 56

PORTSMOUTH 3,708,006,381 4,180,745,007 $15.72 90.0 $13.76 70

HAMPTON 2,389,898,000 3,190,712,253 $19.31 74.8 $14.33 77

HAMPTON FALLS 370,493,800 462,070,577 $19.60 79.5 $15.55 110

STRATHAM 1,057,165,172 1,211,450,113 $19.02 86.2 $16.49 128

NEWMARKET 712,672,048 841,941,988 $20.49 84.6 $16.99 141

EXETER 1,703,610,524 1,792,340,209 $19.26 95.1 $17.93 161

NEWFIELDS 212,141,292 264,494,325 $23.62 80.2 $18.70 178

DURHAM 811,321,558 928,970,599 $27.28 86.8 $23.75 218

 

STATE TOTALS 158,767,925,990 173,176,615,444 $16.87 92.1 $15.32  

2007 Tax Rate

North Hampton Tax Rates Town -

$4.00 County - $1.13 School - $8.85 State School - $2.84 Total -

$16.82

Tax Rate Trend  FY 2004 % FY 2005 % FY 2006 % FY 2007 %

                 

Town Valuation ($000) 873,508   881,346   893,170   898,661  

                 

Town Tax 3.41   3.66   3.67   4.00  

                 

NHS Tax 7.24   7.27   7.99   8.85  

                 

State Education Tax 3.30   3.13   2.70   2.84  

                 

County Tax 1.10   0.99   1.07   1.13  

                 

Total Tax 15.05   15.05   15.43   16.82  

                 

Tax Commitment ($000) 12,939 12% 13,063 1% 13,580 4% 14,906 10%

Four Year Tax Rate Comparison

Tax Rate Comparisons

$3.41

$7.24

$8.85

$2.84

$16.82

$4.00$3.66$3.67

$1.07 $1.13$1.10 $0.99

$7.27$7.99

$3.30

$3.13 $2.70

$15.05 $15.43$15.05

$-

$2.00

$4.00

$6.00

$8.00

$10.00

$12.00

$14.00

$16.00

$18.00

Town $3.41 $3.66 $3.67 $4.00

County $1.10 $0.99 $1.07 $1.13

School $7.24 $7.27 $7.99 $8.85

State School $3.30 $3.13 $2.70 $2.84

Total $15.05 $15.05 $15.43 $16.82

2004 2005 2006 2007

Town of North Hampton2008 Budget Public Hearing

January 10, 2008

NHS Budget Overview

NHS FY09 Budget by Category

NHS FY09 Budget By Catergory

Salaries & Wages, $4,369,768 , 58%

Dues, Fees and Debt Interest, $143,407 , 2%

Equipment, $82,953 , 1%

Supplies & Utilities, $458,976 , 6%

Tuition & Transportation, $324,679 , 4%

Rental & Repairs, $157,053 , 2%

Contracted Services, $231,788 , 3%

Benefits, $1,488,036 , 19%

Debt - Principal Payment, $390,000 , 5%

NHS FY09 Budget Major Impacts

Budget Item $ %Spanish Teacher 24,900 13.9%Sick/Personal Day Buyback 15,360 8.6%Fuel Oil 11,880 6.6%UNH Interns 4,500 2.5%Substitues 2,399 1.3%Salaries & Wages 119,491 66.7%Benefits - all 33,288 18.6%Technology - Replacement Equipment 16,201 9.0%SAU Services 2,860 1.6%Special Education - Tuition (35,960) -20.1%All Other: (15,719) -8.8%

179,200 100%

NHS FY09 Proposed Budget Increase

NHS FY09 Budget by Function

FUNCTION EXPENDED EXPENDED % EXPENDED % BUDGETED % PROPOSED %

  2004-05 2005-06 Change 2006-07 Change 2007-08 Change 2008-09 Change

Regular Ed 2,091,382  2,175,307  4.0% 2,229,766  2.5% 2,349,038  5.3% 2,415,053  2.8%

Employee Benefits 1,063,105  1,106,463  4.1% 1,205,241  8.9% 1,415,630  17.5% 1,459,478  3.1%

Special Ed 752,267  785,156  4.4% 850,367  8.3% 917,203  7.9% 901,589  -1.7%

Debt 464,271  461,412  -0.6% 462,568  0.3% 472,036  2.0% 475,801  0.8%

Buildings 327,519  339,839  3.8% 395,261  16.3% 431,452  9.2% 443,226  2.7%

Technology 196,461  257,449  31.0% 219,987  -14.6% 257,105  16.9% 281,360  9.4%

Transportation 152,560  157,116  3.0% 262,804  67.3% 273,236  4.0% 281,001  2.8%

School Administration 219,414  235,162  7.2% 248,206  5.5% 258,169  4.0% 268,740  4.1%

Speech Services 196,799  210,556  7.0% 217,230  3.2% 227,271  4.6% 234,109  3.0%

Food Service 164,204  165,663  0.9% 157,438  -5.0% 196,172  24.6% 197,908  0.9%

SAU #21 Services 150,068  154,800  3.2% 145,390  -6.1% 150,124  3.3% 152,804  1.8%

Guidance 114,572  121,175  5.8% 128,071  5.7% 133,434  4.2% 140,112  5.0%

Library 96,924  100,610  3.8% 112,807  12.1% 113,286  0.4% 113,136  -0.1%

Student Activities 71,589  87,248  21.9% 76,348  -12.5% 88,366  15.7% 89,298  1.1%

Grounds 36,469  38,348  5.2% 36,966  -3.6% 46,670  26.3% 54,610  17.0%

Health 35,570  37,892  6.5% 40,945  8.1% 48,421  18.3% 51,534  6.4%

Improvement of Instruction 47,333  34,959  -26.1% 45,010  28.8% 54,358  20.8% 51,259  -5.7%

School Board 36,255  35,432  -2.3% 33,843  -4.5% 35,488  4.9% 35,641  0.4%

Totals 6,216,762 6,504,587 4.6% 6,868,248 5.6% 7,467,459 8.7% 7,646,659 2.4%

NHS FY09 Budget by Category

DES C EX P ENDED EX P ENDED EX P ENDED BUDGETED P ROP OS ED

2 0 0 4 -0 5 2 0 0 5 -0 6 2 0 0 6 -0 7 2 0 0 7 -0 8 2 0 0 8 -0 9

1 0 0 S a la r ie s & W a ge s 3 ,7 6 0 ,1 6 6$ 6 0 .5 % 3 ,9 1 4 ,9 2 7$ 6 0 .2 % 4 ,0 5 9 ,9 2 9$ 5 9 .1 % 4 ,2 4 4 ,8 6 8$ 5 6 .8 % 4 ,3 6 9 ,7 6 8$ 5 7 .1 %

2 0 0 Be ne fits 1 ,0 8 7 ,0 6 0$ 1 7 .5 % 1 ,1 2 3 ,4 4 7$ 1 7 .3 % 1 ,2 3 0 ,7 7 8$ 1 7 .9 % 1 ,4 4 4 ,1 8 8$ 1 9 .3 % 1 ,4 8 8 ,0 3 6$ 1 9 .5 %

3 0 0 Contra c te d S e rvic e s 2 1 7 ,8 5 0$ 3 .5 % 2 1 4 ,4 5 0$ 3 .3 % 1 8 8 ,1 4 5$ 2 .7 % 2 3 0 ,8 9 3$ 3 .1 % 2 3 1 ,7 8 8$ 3 .0 %

4 0 0 Re nta l & Re pa irs 1 0 3 ,8 7 1$ 1 .7 % 9 3 ,5 2 8$ 1 .4 % 1 2 4 ,9 7 2$ 1 .8 % 1 4 8 ,0 1 3$ 2 .0 % 1 5 7 ,0 5 3$ 2 .1 %

5 0 0 Tuition & Tra ns porta tion 1 8 0 ,4 4 3$ 2 .9 % 1 9 9 ,5 1 2$ 3 .1 % 3 3 2 ,9 3 1$ 4 .8 % 3 5 3 ,3 7 4$ 4 .7 % 3 2 4 ,6 7 9$ 4 .2 %

6 0 0 S upplie s & Utilitie s 3 3 9 ,0 5 3$ 5 .5 % 4 1 0 ,5 7 8$ 6 .3 % 3 7 5 ,1 9 7$ 5 .5 % 4 5 5 ,8 7 0$ 6 .1 % 4 5 8 ,9 7 6$ 6 .0 %

7 0 0 Equipm e nt 1 4 ,3 5 7$ 0 .2 % 3 4 ,6 9 7$ 0 .5 % 4 5 ,9 8 1$ 0 .7 % 6 3 ,5 7 0$ 0 .9 % 8 2 ,9 5 3$ 1 .1 %

8 0 0 Due s , Fe e s a nd De bt Inte re s t 2 0 3 ,9 6 2$ 3 .3 % 1 8 8 ,4 4 8$ 2 .9 % 1 6 5 ,3 1 5$ 2 .4 % 1 6 1 ,6 8 4$ 2 .2 % 1 4 3 ,4 0 7$ 1 .9 %

9 0 0 De bt - P r inc ipa l Pa ym e nt 3 1 0 ,0 0 0$ 5 .0 % 3 2 5 ,0 0 0$ 5 .0 % 3 4 5 ,0 0 0$ 5 .0 % 3 6 5 ,0 0 0$ 4 .9 % 3 9 0 ,0 0 0$ 5 .1 %

Tota ls : 6 ,2 1 6 ,7 6 2$ 1 0 0 % 6 ,5 0 4 ,5 8 7$ 1 0 0 % 6 ,8 6 8 ,2 4 8$ 1 0 0 % 7 ,4 6 7 ,4 6 0$ 1 0 0 % 7 ,6 4 6 ,6 6 0$ 1 0 0 %

NHS FY09 Budge t by Ca te gory

Per Student Costs: Seacoast Schools

FY06 - Cost Per Pupil

02000400060008000

10000120001400016000

Rye Hampton HamptonFalls

S.Hampton

Seabrook NHS State

FY06

Town of North Hampton2008 Budget Public Hearing

January 10, 2008

Town Budget Overview

Where Does the Money Go?

Town of North Hampton

Town FY09 Budget Major Impacts

Budge t Ite m $ %Debt S ervic e: P rinc ipal & Interes t 129,207 59.4%B ook k eeping / F inanc ial S ervic es 48,000 22.1%P olic e O vert im e 20,775 9.6%Cem etary Fac ilit ies 15,000 6.9%HW E quipm ent Rental 13,000 6.0%S oftware / Hardware Upgrades 12,200 5.6%G eneral Liability Ins uranc e 8,000 3.7%S olid W as te Tipping Fees (30,500) -14.0%P roperty V aluat ion (72,216) -33.2%A ll O ther: 73,913 34.0%

217,379 100%

Town F Y09 P roposed B udget Increase

FY 2009 Town Budget

Department

Two Years Ago Actual

FY 06

Last YearActualFY 07

% Chg.FY 06 Act.

FY08 Budget

Reclassified

% Chg.FY 07 Act.

FY09 BudComProposed

Budget

% Chg.FY 08 Bud.

$ Chg.FY 08 Bud.

Fire & Rescure 1,334,403 1,452,734 9% 1,569,217 8% 1,612,361 3% 43,144

Police 938,639 1,071,290 14% 1,157,970 8% 1,193,372 3% 35,402

Highways, Streets, Brush Disposal 419,895 464,571 11% 525,122 13% 548,092 4% 22,970

Executive 204,921 213,702 4% 269,041 26% 250,790 -7% -18,251

North Hampton Public Library 294,990 314,802 7% 325,098 3% 332,529 2% 7,431

Financial Administration 178,293 193,752 9% 151,103 -22% 212,409 41% 61,306

Insurance 64,509 155,862 142% 123,152 -21% 137,100 11% 13,948

Town Clerk/Elections 100,065 104,355 4% 101,125 -3% 106,305 5% 5,180

Parks & Recreation 107,768 120,137 11% 90,159 -25% 94,770 5% 4,611

Code Enforcement 84,784 86,237 2% 97,632 13% 94,736 -3% -2,896

Legal Expense 104,877 65,896 -37% 90,000 37% 85,000 -6% -5,000

Property Valuation 48,974 55,863 14% 137,216 146% 65,000 -53% -72,216

General Government Buildings 50,540 64,682 28% 54,900 -15% 53,800 -2% -1,100

Cemeteries 20,000 30,000 50% 30,000 0% 45,000 50% 15,000

Planning & Zoning 26,823 26,954 0% 41,000 52% 42,000 2% 1,000

Solid Waste Disposal 131,538 102,936 -22% 130,500 27% 101,500 -22% -29,000

Recycling 36,878 41,968 14% 45,738 9% 50,108 10% 4,370

Other 70,953 66,390 -6% 56,891 -14% 59,164 4% 2,273

Operating Budget Sub-Total 4,218,850 4,632,131 10% 4,995,864 8% 5,084,036 1.8% 88,172

Debt Service - Principal & Interest 60,000 16,979 -72% 187,804 1006% 317,011 69% 129,207

Total Town Budget 4,278,850 4,649,110 9% 5,183,668 11% 5,401,047 4.2% 217,379

Default Budget

Default Budget is $127,586 lower than proposed

It is an increase of $197,588 over the previous year

Proposed Default Budget

$5,183,668.00$5,401,048.00

$5,273,462.00

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

Fiscal Year 2007-2008 Reclassified Fiscal Year 2008-2009 Budget CommitteeProposed

Proposed Default

Four Year Budget Comparison

Operating Budget FY 05-06 Through FY08-09

$5,401,048.00$5,183,668.00

$4,649,110.00

$4,278,850.00

$1,000,000.00

$2,000,000.00

$3,000,000.00

$4,000,000.00

$5,000,000.00

$6,000,000.00

Fiscal Year 2005-2006 Actual Fiscal Year 2006-2007Actual Fiscal Year 2007-2008 Reclassif ied Fiscal Year 2008-2009 BudgetCommittee Proposed