DeKalb County 2007 Tax Funds Budget. Budget Process Revenues Expenditures Assumptions Analysis HOST...
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Transcript of DeKalb County 2007 Tax Funds Budget. Budget Process Revenues Expenditures Assumptions Analysis HOST...
DeKalb County2007 Tax Funds Budget
2
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
CEO & BOC establish priorities July 2006
Departments submit requests August 29, 2006
CEO submits budget to BOC December 4, 2006
Public Information Meetings held December 4 - 6, 2006
Budget Review Committee meetings January 2007
Public Hearings & BOC adopts budget January 9 & 23, 2007
Important DatesImportant Dates
3
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
• Balanced Budget
• Homestead Exemption utilizing 80% of HOST Receipts
• Process & Technology Improvements
Priorities for 2007Priorities for 2007
4
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
87.7 86.0 82.3 81.7 85.1 89.9 101.0 102.0
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
$550
$600
'00 '01 '02 '03 '04 '05 '06 '07
Fund Balance
Other
Fines
Govts.
Licensing
Excise Taxes
Property Taxes
Sales Tax (HOST)
Revenues(in millions)(in millions)
Revenues(in millions)(in millions)
Before prior year expenditure encumbrances
5
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
49%Property Taxes
16.7%HOST
7.9% Fund Balance
26.4%Other
2007 Revenues2007 Revenues
6
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
9%
6%
9%
5%
2%
3%3%
3%
1%
4%4%
30%
22%
Public Safety
Courts
Gen. Govt.
Human Services
Public Works
Parks & Libraries
Debt Service
Grady Hospital
Budgetary Reserves
Capital Projects
Facilities Management
Information Systems
Miscellaneous
2007 Budget Components2007 Budget Components
7
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
2006 2007 Change Percentage Public Safety $172.0 $181.1 $9.0 5.3%
Courts & Jail 132.0 135.9 3.9 3.0%
Information System s 13.6 16.0 2.5 18.1%
Facilities Management 15.9 17.3 1.4 9.0%
General Admin. 53.4 53.2 -0.2 -0.3%
Hum an Services 14.0 15.0 1.0 7.3%
Public W orks 32.3 29.6 -2.7 -8.4%
Parks & Libraries 32.3 35.0 2.7 8.3%
Debt Service 51.0 57.5 6.5 12.7%
Grady/Hospital 22.0 21.7 -0.3 -1.3%
Other 26.8 26.3 -0.5 -1.9%
Capital Projects 15.7 21.4 5.7 36.5%
Total $580.9 $610.0 $29.1 5.0%
In $ m illions
Budget Changes from 2006Budget Changes from 2006
8
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
$0
$50
$100
$150
$200
$250
$300
$350
Courts & Public Safety =52% 203.30 220.40 233.70 247.30 269.20 285.90 304.01 316.95
All Other* =48% 196.80 198.80 212.30 243.60 233.70 238.10 276.88 293.03
'00 '01 '02 '03 '04 '05 '06 '07
*Includes Hospital, Debt Service, Human Services, Parks & Libraries & General Operations
Budget Comparison(in millions)
Budget Comparison(in millions)
9
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
PublicSafety
Courts &Jail
General HumanServices
PublicWorks
Parks &Library
2000
2001
2002
2003
2004
2005
2006
2007
Operating Expenditure Trends(in millions)
Operating Expenditure Trends(in millions)
10
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
Requests from Departments $710,198,260
2007 Recommended Base Budget $609,986,384
2006 Adopted Budget (Mid Year) $580,894,184
Budget Change from Prior Budget 5.0%
Budget SummaryTax Funds Only
Budget SummaryTax Funds Only
11
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
• Full Implementation of 311 (Citizen Help Center).
• Design upgrades to wastewater treatment system.
• Continued focus on upgrading Public Safety facilities and equipment.
• Consolidation of Information Services Operational Systems.
• Expedited Implementation of 2006 Bond Projects.
• Upgrade of Clerk of Superior Court Information Systems.
Planned Operational ImprovementsPlanned Operational Improvements
12
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
State of Georgia will continue HTRC program up to $8,000 per homestead in 2007.
Continuation of administrative controls on filling of vacant positions and overtime.
Floating Exemption for Homesteads for County taxes only.
Budget AssumptionsBudget Assumptions
13
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
$1,295
$1,885
$2,457
$2,534
$1,794
$1,518
$1,834
$1,482
$1,022
$1,727
$1,715
$0 $500 $1,000 $1,500 $2,000 $2,500
Fulton
Atl/DeKalb
Atl/Fulton
Gwinnett
Cobb
Henry
Douglas
Rockdale
Clayton
Fayette
DeKalb
W & S Sanitation Taxes
Average Water Usage 7,000 gallons per month. Includes Homeowners Tax Relief Credit ($8,000). Excludes State & School Taxes.
Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes
For a $200,000 Home
Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes
For a $200,000 Home
14
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
With HOST
Without HOST
County Operations $357.66 $872.34
Bonds 160.00 160.00
Schools 1,367.31 1,367.31
State 17.50 17.50
Total $1,902.47 $2,417.15
HOST Savings $514.68 Spending Equivalent $51,468.00 After Georgia Homeowners Tax Relief Credit ($8,000) and Standard Exemption in Unincorporated DeKalb County
Tax SavingsOn $200,000 Home In 2007
Tax SavingsOn $200,000 Home In 2007
15
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
Schools71.9%
State0.9%
Debt8.4%
Operations18.8%
Homestead property taxes.
Where Your Tax Dollar Is SpentWhere Your Tax Dollar Is Spent
16
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
$0
$20
$40
$60
$80
$100
$120
$140
$160
HOST Receipts $87.66 $85.98 $82.34 $81.68 $85.06 $89.90 $101.00 $102.00
100% Exemption $79.40 $89.86 $98.95 $108.73 $115.04 $124.55 $133.35 $136.75
'00 '01 '02 '03 '04 '05 '06 '07
After Standard Exemptions and Homeowners Tax Relief Credit ($8,000)
HOST Receipts vs. Exemptions(in millions)
HOST Receipts vs. Exemptions(in millions)
17
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
COUNTY COUNTY SCHOOL STATE TOTAL BONDS OPERATIONS
2001 $116.00 $0.00 $1,406.72 $18.00 $1,540.72
2002 100.00 117.28 1,362.76 17.50 1,597.54
2003 94.40 351.94 1,424.76 17.50 1,888.60
2004 104.00 359.84 1,367.31 17.50 1,848.65
2005 104.80 398.51 1,367.31 17.50 1,888.12
2006 160.00 383.83 1,367.31 17.50 1,928.64
2007 160.00 357.66 1,367.31 17.50 1,902.47
DeKalb Homestead Taxes2001 – 2007
Home Value of $200,000
DeKalb Homestead Taxes2001 – 2007
Home Value of $200,000
18
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
Home Value
DeKalb Cobb Fulton Gwinnett
$200,000 $357.66 $589.00 $929.78 $696.26
$300,000 588.41 969.00 1,582.26 1,145.46
$400,000 819.16 1,349.00 2,234.74 1,594.66
$500,000 1,049.90 1,729.00 2,887.22 2,043.86
After Standard Exemption, Homeowners Tax Relief Credit of $8,000 and HOST Credit.
Homestead Operating TaxesDeKalb: “The Best Deal in Town”Homestead Operating Taxes
DeKalb: “The Best Deal in Town”
19
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
CollectionsCollectionsHomesteads and 100% Exemption TargetHomesteads and 100% Exemption Target
Year HOST Collections
100%
Exemption Target
Net Units
Added
2000 $87,658,299 $ 79,395,624 4,813
2001 85,975,664 89,863,380 5,397
2002 82,342,564 98,951,486 4,345
2003 81,684,425 108,732,638 3,920
2004 85,065,375 115,043,698 1,951
2005 89,900,550 124,546,148 916
2006 est. 101,000,000 133,345,634 -70
Average
Annual %2.5% 9.7%
20
Budget Process
Revenues
Expenditures
Assumptions
Analysis
HOST &Homestead
Accomplishments
Accomplishments in 2006Accomplishments in 2006 2nd AAA Bond Rating
Juvenile Court Near Completion
New Police & Fire & Headquarters Opened
Fire Station 26 Completed
Technology Projects:
– Hansen Planning & Development System
– 311 Citizen Help Center Pilot
– Increased Security & Disaster Recovery Capabilities
– Initiated New Property Appraisal & Tax Collection Information Systems
Park & Greenspace Projects