BELL COUNTY Proposed 2020-2021 Budget
37
BELL COUNTY Proposed 2021-2022 Budget August 9, 2021
Transcript of BELL COUNTY Proposed 2020-2021 Budget
BELL COUNTY Proposed 2020-2021 BudgetAugust 9, 2021
“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
• David Blackburn, County Judge
• Tina Entrop, County Auditor 3
BELL COUNTY FINANCIAL 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 5 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 budgeting practices.”
• Standard & Poor’s states – “We view the county’s management as very strong, with strong financial policies and practices.”
4
•1970 - 124,483
•1980 - 157,889
•1990 - 191,073
•2000 - 237,974
•2010 – 310,235
•2019 – 386,014*
•2020 – 395,240**
•Texas – 22.8%
•Texas – 20.6%
•Texas – 16.6%
** Bell County Judge’s Office
5
1970 1980 1990 2000 2010 2019
Bell County Population
2011-2019 Growth Rates
– Belton • Expansion of TrueHarvest Farms that will more than quadruple their annual production. Project broke
ground July 2021
– Temple • Revol Greens, a Minnesota based greenhouse lettuce producer, will be planting roots in Temple. This
$110 million investment will be completed in four phases and is predicted to produce over 17 million pounds of lettuce. This will add 150 competitive wage jobs over the next 3-4 years. Phase 1 will begin this year and start operating in 2022.
• VMR Property Group plans to complete revitalization of the Historic Professional Building, built in 1929, at the end of 2021. This $4 million project will be called Central Plaza and will create 19 apartments downtown.
• Other business projects in the works are: Dutch Bros Coffee, Today’s Car Wash and the mall site, Barks Bliss Veterinary Clinic, and a new building for Texell Credit Union.
– Nolanville • 3 business strip center has started construction, next to previously renovated Cefco, that will include
Subway, a regional office for Subway, and a Donut Palace.
Economic Indicators
Economic Indicators, cont’d. – Harker Heights
• Gambit Social House broke ground this year and plans to open early 2022. This family entertainment center type of project will include 12,000-square foot entertainment venue that will house a beer taproom, restaurant, nine-hole miniature golf course, eight escape rooms, three axe throwing lanes, beach volleyball facilities and a 400-square foot event space.
– Killeen • Killeen Economic Development Center is selling 20 acres in the Killeen Business Park to Z Modular
for expansion. This will add an additional 107 employees, all with expected average salaries between $40,000-$50,000.
• First National Bank has invested $14 million into a new five story 47,000 square foot facility that will house a state-of-the-art full-service bank branch. Building is estimated to be complete late 2021.
• Oregon-based military uniform accessory company, USAMM, has opened its doors. Expansion is already on the horizon with a goal date of 2023.
• A veteran owned and operated brewery, Iron Gauntlet Brauhaus, had its ribbon cutting in March. This is Killeen’s first craft microbrewery. Family and pet friendly, patrons can enjoy a variety of games or movies. The brewery has a rotating variety of food provided by local food trucks and trailers along with weekly activities.
7
8
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
D O
LL A
R S
IN B
IL LI
O N
Taxable Assessed Values 2013 - 2022
Net Increase per certified tax role includes: 33% New Construction 67% Reappraisals
Bell County Exemption
(initial year)
Taxable Value $820,400,914 $2,613,699,467 $3,017,482,310 15.45%
Actual Tax 2,776,809 8,713,458 8,744,398 0.36%
Tax w/o freeze 3,084,707 11,116,064 11,897,933 7.03%
Taxes Exempted $ 307,898 $ 2,402,606 $ 3,153,535 31.25% 1.46 cents
Over 65/Disabled Frozen Taxes
(first full year)
Taxable Value $ 87,302,647 $1,970,174,779 $2,417,212,003 22.69%
Actual Tax 353,925 8,379,153 9,531,067 13.75%
Reimbursement 0.00 4,550,249 4,000,000 -12.09%
Taxes Exempted $ 353,925 $ 3,828,904 $ 5,531,067 44.46% 2.56 cents
100% Disabled Veterans Homestead and Surviving Spouse
Sales Tax Receipts • 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 --- $23,089,465 • 2021 --- $26,577,000 Projected
– Projected increase over 2020 is 15.11%
11
– Net Cost of $6.628M & $628K • 100% DV & Spouse Exemption -- 2.56¢
– Revenue loss of $9.5M net of State reimb. of $4.0M for a net loss of $5.5M
• Indigent Defense (not including CPS) -- 1.85¢ – Net Increased Cost of $3.2M from 2001 to 2022
for a total of $4.0M for FY2022 • Over 65 Exemption -- 1.46¢
– Revenue loss of $3.2M • CPS Courts -- .52¢
– Net Cost of $1.13M • AgriLife Extension Assistance -- .16¢
– Net Cost of $336K • Juvenile Justice Alternative Education -- .15¢
– Net Cost of $321K • DPS Assistance (Killeen & Temple) -- .12¢
– Assistance & Equipment Net Cost of $145K – Communication Center Usage Net Cost of $114K
• County Court at Law Judges Salary Increase -- .04¢ – Net Increase Cost of $85K – Total on Tax Rate $22.072M -- 10.22¢ 12
BELL COUNTY 2021-2022 PROPOSED BUDGET
GENERAL FUND
(planned use of fund balance for one-time capital expenditures)
EXPENDITURES $118,792,240 13
2021-2022 PROPOSED REVENUES GENERAL FUND
Property Taxes $ 62,732,000 (current & delinquent)
State Rev. for 100% DV $ 4,000,000 Sales Tax $ 27,500,000 Licenses & Permits $ 3,500,000 Federal Grants $ 214,350 State Grants $ 746,100 Fees of Office $ 9,806,090 Fines & Forfeitures $ 1,877,000 Interest Income $ 275,000 Jail Inmate Revenue $ 200,000 Detention Center $ 200,000 Reimbursements $ 845,600 Hotel Occupancy Tax $ 900,000 Other Revenue $ 2,996,100
$115,792,240
14
3.45%
• 2022 $115,792,240 - Tax rate to decrease to $.3680
15
$80,000,000
$90,000,000
$100,000,000
$110,000,000
$120,000,000
2021 & 2022 BUDGET COMPARISON GENERAL FUND
REVENUES 2021 2022 CHANGE
Property Taxes $ 60,673,500 $ 62,732,000 $ 2,058,500 State Revenue for 100% DV $ 5,300,000 $ 4,000,000 $(1,300,000) Sales Tax $ 21,924,000 $ 27,500,000 $ 5,576,000 Licenses & Permits $ 3,150,000 $ 3,500,000 $ 350,000 Federal Grants $ 190,250 $ 214,350 $ 24,100 State Grants $ 879,500 $ 746,100 $ (133,400) Fees of Office $ 9,705,310 $ 9,806,090 $ 100,780 Fines & Forfeitures $ 2,017,000 $ 1,877,000 $ (140,000) Interest Income $ 500,000 $ 275,000 $ (225,000) Jail Inmate Revenue $ 400,000 $ 200,000 $ (200,000) Detention Center Revenue $ 400,000 $ 200,000 $ (200,000) Reimbursement Revenue $ 771,600 $ 845,600 $ 74,000 Hotel Occupancy Tax $ 800,000 $ 900,000 $ 100,000 Other Revenue $ 2,508,500 $ 2,996,100 $ 487,600
$109,219,660 $115,792,240 $ 6,572,580
EXPENDITURES 2021 2021 2022 Proposed 2022
less Amended 2021
(incl. Longevity and Misc. Pay Types) $ 45,398,748 $ 45,575,888 $ 47,612,107 $ 2,036,219
• Benefits (Retirement, Social Security, Health Ins., etc.)
$ 17,662,385 $ 17,750,408 $ 18,944,142 $ 1,193,734
BUDGET COMPARISON GENERAL FUND
Personnel $70,255,952 • Officials $ 2,565,220 • Dept Heads $ 1,134,483 • Employees $ 47,612,107 • Benefits $ 18,944,142 Operating Expenses $ 48,536,288
$118,792,240
•2018 $ 96,377,497
•2019 $ 99,788,534
•2020 $107,020,040
•2021 $109,219,660
•2022 $118,792,240
PERSONNEL COSTS HISTORY GENERAL FUND – ADOPTED & PROPOSED
•2018 $ 59,535,475
•2019 $ 61,425,644
•2020 $ 66,369,202
•2021 $ 66,685,305
•2022 $ 70,255,952
OPERATING COSTS HISTORY GENERAL FUND – ADOPTED & PROPOSED
•2018 $ 36,842,022
•2019 $ 38,362,890
•2020 $ 40,650,838
•2021 $ 42,534,355
•2022 $ 48,536,288
2% County-wide pay increase Increase for New Positions
Positions approved during FY21 15 Correctional Officers
Positions starting 10/1/2021 14 Positions – 7 Public Safety, 4 Judicial & 3 Other
Positions starting 1/1/2022 10 Positions – 7 Public Safety & 3 Judicial
Upgrades/Reclassifications 62 upgrades – 29 Public Safety, 18 Judicial & 15 Other 5 reclassifications – 3 Public Safety, 1 Judicial & 1 Other
Overtime, Part-time, and Other Pay Types Deletion of 4 vacant Positions Changes in Benefit Rates
Total All Above Totals Include Benefits (social security, workers comp, unemployment, retirement, health and dental insurance, etc.)
$1,030,987 2,168,004
Medical Service Food & Food Services PPE
Communication Center
Other Operating Costs Automobile Maintenance Document Recording Services New District Court Other Increases/Decreases
Equipment and Capital Vehicles - total for 2022 is 18 vehicles at a total cost of $964,000 Tech Services – 1, Maintenance – 2, Constable 2 – 1, Constable 4 – 2, Sheriff – 12 Voter Equipment Technology Equipment Licenses for RMS System
Total
147,671 100,000
52,750 56,802
• 2018 $ 42,886,849 - 4.7 Months Reserve unassigned FB
• 2019 $ 41,251,600 - 4.3 Months Reserve unassigned FB
• 2020 $ 46,999,380 - 4.9 Months Reserve unassigned FB
• 2021 $ 52,500,000 - Projected Fund Balance - 5.3 Months Reserve unassigned FB
• 2022 $ 49,500,000 - Projected Fund Balance - 4.8 Months Reserve unassigned FB
(projected)
24
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
$55,000,000
Fund Balance History
GENERAL FUND 0.2664 118,792,240$
JURY FUND 0.0004 155,000$
INDIGENT HEALTH FUND 0.0291 3,023,913$ (additional $3.6M of indigent in General Fund)
Total for Maintenance & Operations 0.2959 121,971,153$
DEBT SERVICE FUNDS 0.0721 16,333,015$
BELL COUNTY TAX RATE 0.3680
ROAD DISTRICT TAX RATE 0.0263 6,140,170$
TOTAL OPERATING FUNDS 0.3943 144,444,338$
25
Total for Maintenance & Operations
2021-2022
26Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Fund - Property Taxes
2.08%
2.09%
BELL COUNTY PROPOSED EXPENDITURES OPERATING FUNDS - $144,444,338
2021-2022
27 Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Administration 7.85%
3.46%
Detention) 38.63%
General Fund 118,792,240 Debt Service 16,333,015 Road District, Indigent & Other 9,319,083
TOTAL OPERATING FUNDS 144,444,338
TOTAL OTHER FUNDS 39,647,111
TOTAL FUNDS OF BELL COUNTY 184,091,449 * funded by both the Consolidated Appropriations Act and
the American Rescue Plan Act
In addition there are $136M in Capital Projects to be funded by American Rescue Plan and Debt Funding
Sheet1
7,380,870
184,091,449
the American Rescue Plan Act
2022 BUDGET PROPOSED TAX RATE
Bell County and Road District
29
No New Revenue Tax Rate 36.80¢ 2.63¢ 39.43¢
Voter Approved Rate 39.51¢ 2.74¢ 42.25¢
Voter Approved Rate (including increment rate)
44.64¢
Current Rate 39.68¢ 2.85¢ 42.53¢
Proposed Change ( 2.88¢) ( .22¢) ( 3.10¢)
Proposed Rate 36.80¢ 2.63¢ 39.43¢
*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
2022 BUDGET PROPOSED TAX RATE
Bell County and Road District
» Maint. & Oper. 29.59¢ » Debt Service 7.21¢ » Total Bell County Rate 36.80¢
» Road District Rate 2.63¢ » Proposed Rate 39.43¢
30
Year Bell County Road District Total 2012-2013 42.12¢ 2.99¢ 43.95¢
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¢
2021-2022 36.80¢ 2.63¢ 39.43¢ 31
Tax Rate Impact Bell County’s 2022 budget proposal: 2021 tax rate:
42.53 cents per $100 of valuation 2022 proposed tax rate:
39.43 cents per $100 of valuation Assumptions:
- average taxable home value of $193,203 - appraised value from 2021 is unchanged
2021 average county tax bill: $821.69 2022 average county tax bill: $761.80
Annual Decrease: $(59.89) 32
City of Killeen
City of Belton
City of Harker
Heights *
Current Rate 0.4253 0.6525 0.7330 0.6300 0.6770 No New Tax Rate 0.4242 0.6090 0.6713 0.5910 0.6391 Voter Approved Rate 0.4464 0.6606 0.8357 0.6377 0.6988 (Includes unused Increment Rate)
Current Rate 0.4253 0.6525 0.7330 0.6300 0.6770 Proposed Change (0.0310) (0.0100) (0.0100) (0.0100) 0.0000 Proposed Rate 0.3943 0.6425 0.7230 0.6200 0.6770
SCHOOL DISTRICTS
Current Rate 1.2838 1.3651 1.0895 Proposed Rate 1.2570 1.3651 1.0895
* Rate shown is the FY2021 rate. Proposed rate for FY2022 not yet adopted
Killeen ISD *
Revised
Proposed rate for FY2022 not yet adopted
$0.01 Increase in Tax Rate Generates $
City of Temple
City of Belton
City of Killeen
$ 435,461.00
$ 122,885.00
$ 626,323.00
$ 188,744.00
34
– Judicial $4.26M • Odyssey Court System including Attorney Module
– Facilities $2.14M • BAS Upgrades to Justice Center, Loop Jail and Sheriff Admin Building • EXPO Additions/Renovations • North Annex Renovations • Various Other Projects
– Technology $1M • Countywide Phone System Replacement • Firewall & Network Storage
Upcoming Scheduled Projects – Public Safety $120.45M
• Expansion of General Population and addition of Mental Health Wing of Loop Jail • Minimum Security Facility • Diversion Program Facility • Various Other Projects
– Facilities $16.6M • Killeen Annex • Salado Annex Purchase and Renovation • Museum Storage • Various Other Projects
– Technology $3.65M • Financial Software • Various Other Projects 35
Next to Last Slide - The FY2022 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 $1,947,075, which is a 2.1% increase from last year’s budget. The property tax revenue to be raised from new property added to the roll this year is $2,888,632.”
- The Proposed Tax Rates are the No New Revenue Tax Rates for both Bell County and for Bell County Road District. The No New Revenue Tax Rates are meant to raise the same amount of taxes on the same properties in both FY2021 and FY2022. The No New Revenue Tax Rates for FY2022 are $0.031 lower than the FY2021 Rates.
- Any new tax revenue is derived from new property added to the rolls this year.
36
Budget and Tax Rate Adoption Calendar
- We will have 3 public hearings to follow over the course of the next 7 days
- Wednesday, August 11 at 6 pm … Tax Rate Public Hearing
- Monday, August 16 at 9 am … Budget Public Hearing
- Monday, August 16 at 9 am … Tax Rate Public Hearing
BELL COUNTYProposed 2021-2022 Budget
Slide Number 2
BELL COUNTY101 East Central AvenueP.O. Box 454Belton, Texas 76513
BELL COUNTYFINANCIAL HIGHLIGHTS
2021-2022 PROPOSED REVENUES GENERAL FUND
REVENUE HISTORYGENERAL FUND
Slide Number 17
Slide Number 18
PERSONNEL COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
OPERATING COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
Slide Number 22
Slide Number 23
Slide Number 25
Slide Number 28
2022 BUDGETPROPOSED TAX RATE Bell County and Road District
2022 BUDGETPROPOSED TAX RATE Bell County and Road District
BELL COUNTY2013 - 2022 Property Tax RatesNote: Taxes for Over 65/Disabled are Frozen
Tax Rate Impact
Slide Number 33
Slide Number 34
“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
• David Blackburn, County Judge
• Tina Entrop, County Auditor 3
BELL COUNTY FINANCIAL 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 5 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 budgeting practices.”
• Standard & Poor’s states – “We view the county’s management as very strong, with strong financial policies and practices.”
4
•1970 - 124,483
•1980 - 157,889
•1990 - 191,073
•2000 - 237,974
•2010 – 310,235
•2019 – 386,014*
•2020 – 395,240**
•Texas – 22.8%
•Texas – 20.6%
•Texas – 16.6%
** Bell County Judge’s Office
5
1970 1980 1990 2000 2010 2019
Bell County Population
2011-2019 Growth Rates
– Belton • Expansion of TrueHarvest Farms that will more than quadruple their annual production. Project broke
ground July 2021
– Temple • Revol Greens, a Minnesota based greenhouse lettuce producer, will be planting roots in Temple. This
$110 million investment will be completed in four phases and is predicted to produce over 17 million pounds of lettuce. This will add 150 competitive wage jobs over the next 3-4 years. Phase 1 will begin this year and start operating in 2022.
• VMR Property Group plans to complete revitalization of the Historic Professional Building, built in 1929, at the end of 2021. This $4 million project will be called Central Plaza and will create 19 apartments downtown.
• Other business projects in the works are: Dutch Bros Coffee, Today’s Car Wash and the mall site, Barks Bliss Veterinary Clinic, and a new building for Texell Credit Union.
– Nolanville • 3 business strip center has started construction, next to previously renovated Cefco, that will include
Subway, a regional office for Subway, and a Donut Palace.
Economic Indicators
Economic Indicators, cont’d. – Harker Heights
• Gambit Social House broke ground this year and plans to open early 2022. This family entertainment center type of project will include 12,000-square foot entertainment venue that will house a beer taproom, restaurant, nine-hole miniature golf course, eight escape rooms, three axe throwing lanes, beach volleyball facilities and a 400-square foot event space.
– Killeen • Killeen Economic Development Center is selling 20 acres in the Killeen Business Park to Z Modular
for expansion. This will add an additional 107 employees, all with expected average salaries between $40,000-$50,000.
• First National Bank has invested $14 million into a new five story 47,000 square foot facility that will house a state-of-the-art full-service bank branch. Building is estimated to be complete late 2021.
• Oregon-based military uniform accessory company, USAMM, has opened its doors. Expansion is already on the horizon with a goal date of 2023.
• A veteran owned and operated brewery, Iron Gauntlet Brauhaus, had its ribbon cutting in March. This is Killeen’s first craft microbrewery. Family and pet friendly, patrons can enjoy a variety of games or movies. The brewery has a rotating variety of food provided by local food trucks and trailers along with weekly activities.
7
8
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
D O
LL A
R S
IN B
IL LI
O N
Taxable Assessed Values 2013 - 2022
Net Increase per certified tax role includes: 33% New Construction 67% Reappraisals
Bell County Exemption
(initial year)
Taxable Value $820,400,914 $2,613,699,467 $3,017,482,310 15.45%
Actual Tax 2,776,809 8,713,458 8,744,398 0.36%
Tax w/o freeze 3,084,707 11,116,064 11,897,933 7.03%
Taxes Exempted $ 307,898 $ 2,402,606 $ 3,153,535 31.25% 1.46 cents
Over 65/Disabled Frozen Taxes
(first full year)
Taxable Value $ 87,302,647 $1,970,174,779 $2,417,212,003 22.69%
Actual Tax 353,925 8,379,153 9,531,067 13.75%
Reimbursement 0.00 4,550,249 4,000,000 -12.09%
Taxes Exempted $ 353,925 $ 3,828,904 $ 5,531,067 44.46% 2.56 cents
100% Disabled Veterans Homestead and Surviving Spouse
Sales Tax Receipts • 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 --- $23,089,465 • 2021 --- $26,577,000 Projected
– Projected increase over 2020 is 15.11%
11
– Net Cost of $6.628M & $628K • 100% DV & Spouse Exemption -- 2.56¢
– Revenue loss of $9.5M net of State reimb. of $4.0M for a net loss of $5.5M
• Indigent Defense (not including CPS) -- 1.85¢ – Net Increased Cost of $3.2M from 2001 to 2022
for a total of $4.0M for FY2022 • Over 65 Exemption -- 1.46¢
– Revenue loss of $3.2M • CPS Courts -- .52¢
– Net Cost of $1.13M • AgriLife Extension Assistance -- .16¢
– Net Cost of $336K • Juvenile Justice Alternative Education -- .15¢
– Net Cost of $321K • DPS Assistance (Killeen & Temple) -- .12¢
– Assistance & Equipment Net Cost of $145K – Communication Center Usage Net Cost of $114K
• County Court at Law Judges Salary Increase -- .04¢ – Net Increase Cost of $85K – Total on Tax Rate $22.072M -- 10.22¢ 12
BELL COUNTY 2021-2022 PROPOSED BUDGET
GENERAL FUND
(planned use of fund balance for one-time capital expenditures)
EXPENDITURES $118,792,240 13
2021-2022 PROPOSED REVENUES GENERAL FUND
Property Taxes $ 62,732,000 (current & delinquent)
State Rev. for 100% DV $ 4,000,000 Sales Tax $ 27,500,000 Licenses & Permits $ 3,500,000 Federal Grants $ 214,350 State Grants $ 746,100 Fees of Office $ 9,806,090 Fines & Forfeitures $ 1,877,000 Interest Income $ 275,000 Jail Inmate Revenue $ 200,000 Detention Center $ 200,000 Reimbursements $ 845,600 Hotel Occupancy Tax $ 900,000 Other Revenue $ 2,996,100
$115,792,240
14
3.45%
• 2022 $115,792,240 - Tax rate to decrease to $.3680
15
$80,000,000
$90,000,000
$100,000,000
$110,000,000
$120,000,000
2021 & 2022 BUDGET COMPARISON GENERAL FUND
REVENUES 2021 2022 CHANGE
Property Taxes $ 60,673,500 $ 62,732,000 $ 2,058,500 State Revenue for 100% DV $ 5,300,000 $ 4,000,000 $(1,300,000) Sales Tax $ 21,924,000 $ 27,500,000 $ 5,576,000 Licenses & Permits $ 3,150,000 $ 3,500,000 $ 350,000 Federal Grants $ 190,250 $ 214,350 $ 24,100 State Grants $ 879,500 $ 746,100 $ (133,400) Fees of Office $ 9,705,310 $ 9,806,090 $ 100,780 Fines & Forfeitures $ 2,017,000 $ 1,877,000 $ (140,000) Interest Income $ 500,000 $ 275,000 $ (225,000) Jail Inmate Revenue $ 400,000 $ 200,000 $ (200,000) Detention Center Revenue $ 400,000 $ 200,000 $ (200,000) Reimbursement Revenue $ 771,600 $ 845,600 $ 74,000 Hotel Occupancy Tax $ 800,000 $ 900,000 $ 100,000 Other Revenue $ 2,508,500 $ 2,996,100 $ 487,600
$109,219,660 $115,792,240 $ 6,572,580
EXPENDITURES 2021 2021 2022 Proposed 2022
less Amended 2021
(incl. Longevity and Misc. Pay Types) $ 45,398,748 $ 45,575,888 $ 47,612,107 $ 2,036,219
• Benefits (Retirement, Social Security, Health Ins., etc.)
$ 17,662,385 $ 17,750,408 $ 18,944,142 $ 1,193,734
BUDGET COMPARISON GENERAL FUND
Personnel $70,255,952 • Officials $ 2,565,220 • Dept Heads $ 1,134,483 • Employees $ 47,612,107 • Benefits $ 18,944,142 Operating Expenses $ 48,536,288
$118,792,240
•2018 $ 96,377,497
•2019 $ 99,788,534
•2020 $107,020,040
•2021 $109,219,660
•2022 $118,792,240
PERSONNEL COSTS HISTORY GENERAL FUND – ADOPTED & PROPOSED
•2018 $ 59,535,475
•2019 $ 61,425,644
•2020 $ 66,369,202
•2021 $ 66,685,305
•2022 $ 70,255,952
OPERATING COSTS HISTORY GENERAL FUND – ADOPTED & PROPOSED
•2018 $ 36,842,022
•2019 $ 38,362,890
•2020 $ 40,650,838
•2021 $ 42,534,355
•2022 $ 48,536,288
2% County-wide pay increase Increase for New Positions
Positions approved during FY21 15 Correctional Officers
Positions starting 10/1/2021 14 Positions – 7 Public Safety, 4 Judicial & 3 Other
Positions starting 1/1/2022 10 Positions – 7 Public Safety & 3 Judicial
Upgrades/Reclassifications 62 upgrades – 29 Public Safety, 18 Judicial & 15 Other 5 reclassifications – 3 Public Safety, 1 Judicial & 1 Other
Overtime, Part-time, and Other Pay Types Deletion of 4 vacant Positions Changes in Benefit Rates
Total All Above Totals Include Benefits (social security, workers comp, unemployment, retirement, health and dental insurance, etc.)
$1,030,987 2,168,004
Medical Service Food & Food Services PPE
Communication Center
Other Operating Costs Automobile Maintenance Document Recording Services New District Court Other Increases/Decreases
Equipment and Capital Vehicles - total for 2022 is 18 vehicles at a total cost of $964,000 Tech Services – 1, Maintenance – 2, Constable 2 – 1, Constable 4 – 2, Sheriff – 12 Voter Equipment Technology Equipment Licenses for RMS System
Total
147,671 100,000
52,750 56,802
• 2018 $ 42,886,849 - 4.7 Months Reserve unassigned FB
• 2019 $ 41,251,600 - 4.3 Months Reserve unassigned FB
• 2020 $ 46,999,380 - 4.9 Months Reserve unassigned FB
• 2021 $ 52,500,000 - Projected Fund Balance - 5.3 Months Reserve unassigned FB
• 2022 $ 49,500,000 - Projected Fund Balance - 4.8 Months Reserve unassigned FB
(projected)
24
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
$55,000,000
Fund Balance History
GENERAL FUND 0.2664 118,792,240$
JURY FUND 0.0004 155,000$
INDIGENT HEALTH FUND 0.0291 3,023,913$ (additional $3.6M of indigent in General Fund)
Total for Maintenance & Operations 0.2959 121,971,153$
DEBT SERVICE FUNDS 0.0721 16,333,015$
BELL COUNTY TAX RATE 0.3680
ROAD DISTRICT TAX RATE 0.0263 6,140,170$
TOTAL OPERATING FUNDS 0.3943 144,444,338$
25
Total for Maintenance & Operations
2021-2022
26Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Fund - Property Taxes
2.08%
2.09%
BELL COUNTY PROPOSED EXPENDITURES OPERATING FUNDS - $144,444,338
2021-2022
27 Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Administration 7.85%
3.46%
Detention) 38.63%
General Fund 118,792,240 Debt Service 16,333,015 Road District, Indigent & Other 9,319,083
TOTAL OPERATING FUNDS 144,444,338
TOTAL OTHER FUNDS 39,647,111
TOTAL FUNDS OF BELL COUNTY 184,091,449 * funded by both the Consolidated Appropriations Act and
the American Rescue Plan Act
In addition there are $136M in Capital Projects to be funded by American Rescue Plan and Debt Funding
Sheet1
7,380,870
184,091,449
the American Rescue Plan Act
2022 BUDGET PROPOSED TAX RATE
Bell County and Road District
29
No New Revenue Tax Rate 36.80¢ 2.63¢ 39.43¢
Voter Approved Rate 39.51¢ 2.74¢ 42.25¢
Voter Approved Rate (including increment rate)
44.64¢
Current Rate 39.68¢ 2.85¢ 42.53¢
Proposed Change ( 2.88¢) ( .22¢) ( 3.10¢)
Proposed Rate 36.80¢ 2.63¢ 39.43¢
*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
2022 BUDGET PROPOSED TAX RATE
Bell County and Road District
» Maint. & Oper. 29.59¢ » Debt Service 7.21¢ » Total Bell County Rate 36.80¢
» Road District Rate 2.63¢ » Proposed Rate 39.43¢
30
Year Bell County Road District Total 2012-2013 42.12¢ 2.99¢ 43.95¢
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¢
2021-2022 36.80¢ 2.63¢ 39.43¢ 31
Tax Rate Impact Bell County’s 2022 budget proposal: 2021 tax rate:
42.53 cents per $100 of valuation 2022 proposed tax rate:
39.43 cents per $100 of valuation Assumptions:
- average taxable home value of $193,203 - appraised value from 2021 is unchanged
2021 average county tax bill: $821.69 2022 average county tax bill: $761.80
Annual Decrease: $(59.89) 32
City of Killeen
City of Belton
City of Harker
Heights *
Current Rate 0.4253 0.6525 0.7330 0.6300 0.6770 No New Tax Rate 0.4242 0.6090 0.6713 0.5910 0.6391 Voter Approved Rate 0.4464 0.6606 0.8357 0.6377 0.6988 (Includes unused Increment Rate)
Current Rate 0.4253 0.6525 0.7330 0.6300 0.6770 Proposed Change (0.0310) (0.0100) (0.0100) (0.0100) 0.0000 Proposed Rate 0.3943 0.6425 0.7230 0.6200 0.6770
SCHOOL DISTRICTS
Current Rate 1.2838 1.3651 1.0895 Proposed Rate 1.2570 1.3651 1.0895
* Rate shown is the FY2021 rate. Proposed rate for FY2022 not yet adopted
Killeen ISD *
Revised
Proposed rate for FY2022 not yet adopted
$0.01 Increase in Tax Rate Generates $
City of Temple
City of Belton
City of Killeen
$ 435,461.00
$ 122,885.00
$ 626,323.00
$ 188,744.00
34
– Judicial $4.26M • Odyssey Court System including Attorney Module
– Facilities $2.14M • BAS Upgrades to Justice Center, Loop Jail and Sheriff Admin Building • EXPO Additions/Renovations • North Annex Renovations • Various Other Projects
– Technology $1M • Countywide Phone System Replacement • Firewall & Network Storage
Upcoming Scheduled Projects – Public Safety $120.45M
• Expansion of General Population and addition of Mental Health Wing of Loop Jail • Minimum Security Facility • Diversion Program Facility • Various Other Projects
– Facilities $16.6M • Killeen Annex • Salado Annex Purchase and Renovation • Museum Storage • Various Other Projects
– Technology $3.65M • Financial Software • Various Other Projects 35
Next to Last Slide - The FY2022 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 $1,947,075, which is a 2.1% increase from last year’s budget. The property tax revenue to be raised from new property added to the roll this year is $2,888,632.”
- The Proposed Tax Rates are the No New Revenue Tax Rates for both Bell County and for Bell County Road District. The No New Revenue Tax Rates are meant to raise the same amount of taxes on the same properties in both FY2021 and FY2022. The No New Revenue Tax Rates for FY2022 are $0.031 lower than the FY2021 Rates.
- Any new tax revenue is derived from new property added to the rolls this year.
36
Budget and Tax Rate Adoption Calendar
- We will have 3 public hearings to follow over the course of the next 7 days
- Wednesday, August 11 at 6 pm … Tax Rate Public Hearing
- Monday, August 16 at 9 am … Budget Public Hearing
- Monday, August 16 at 9 am … Tax Rate Public Hearing
BELL COUNTYProposed 2021-2022 Budget
Slide Number 2
BELL COUNTY101 East Central AvenueP.O. Box 454Belton, Texas 76513
BELL COUNTYFINANCIAL HIGHLIGHTS
2021-2022 PROPOSED REVENUES GENERAL FUND
REVENUE HISTORYGENERAL FUND
Slide Number 17
Slide Number 18
PERSONNEL COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
OPERATING COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
Slide Number 22
Slide Number 23
Slide Number 25
Slide Number 28
2022 BUDGETPROPOSED TAX RATE Bell County and Road District
2022 BUDGETPROPOSED TAX RATE Bell County and Road District
BELL COUNTY2013 - 2022 Property Tax RatesNote: Taxes for Over 65/Disabled are Frozen
Tax Rate Impact
Slide Number 33
Slide Number 34
