HomeMy WebLinkAboutOrdinance 4785 WASHINGTON COUNTY
• STATE OF ARKANSAS
Washington County Courthouse
^ ' 4' 280 North College Avenue, Suite 300
Fayetteville, Arkansas 72701
Telephone: (479) 444-1711
KAREN COMBS PRITCHARD Fax: (479) 444-1894
COUNTY AND PROBATE CLERK
City Clerk
Dear Clerk:
Please submit the tax levy figures for your City for the year 2005 . The Quorum Court meets on
November 10th. I need this information by November 1 St. Please give us the total levy figure and
complete breakdown of tax in the space provided below. This information must be provided on this
form.
Sincerely yours,
Karen Combs Pritchard
Washington County Clerk
TOTAL 3 * g MILLS
BREAKDOWN C'P �
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SIGNATURE A LE�OF PE N AUTHORIZED TO SUBMIT TAX
• City of Fayetteville , /dIZ71d5
Staff Review Form el �e5
City Council Agenda Items x005 /'flllasj
or
Contracts '74- X ✓y
October 4, 2005
City Council Meeting Date
Kevin Springer Budget & Research Finance & Internal Services
Submitted By Division Department
Action Required :
City Council is requested to adopt real and personal property tax rates for 2005 for the Policemen's Pension & Relief,
the Firemen's Pension & Relief Funds, and the Fayetteville Public Library. The rate to be adopted for the
Policemen's Pension & Relief Fund and the Firemen's Pension & Relief Fund is 0.4 mils for real property and 0.4
mils for personal property, the millage for the Fayetteville Public Library is 1 .0 mil for real property and 1 .0 mil for
personal property.
City Council is requested to adopt real and personal property tax rates for 2005 for the City's General Fund. The rate
to be adopted for the City's General Fund is 2.0 mils for real property and 2.0 mils for personal property.
Cost of this request Category / Project Budget Program Category / Project Name
Account Number Funds Used to Date Program / Project Category Name
Project Number Remaining Balance Fund Name
Budgeted Item Budget Adjustment Attached
Previous Ordinance or Resolution #
Dep rtment Director Date Original Contract Date:
�� •� � / 6 a� Original Contract Number:
City Attorney Date
Received in City Clerk's Office
°r-A Or
Ffn6ikk and Internal Service Director Date
Received in Mayor's Office ZIENTERED
Mayor bate 7—a / /ad
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7ayveVele
ARKANSAS
DEPARTMENTAL CORRESPONDENCE
TO: Mayor Dan Coody and Fayetteville City Council
THRU: Steve Davis, Finance & Internal Services Direct
FROM: Kevin Springer, Budget Manager
DATE: September 16, 2005
SUBJECT: 2005 Millage Levy
Recommendation:
City staff recommends that City Council approve the millage levy ordinance approving the 0.4 mils
for the Policemen' s Pension and Relief Fund, 0.4 mils for the Firemen' s Pension and Relief Fund,
and 1 .0 mils for the Fayetteville Public Library.
In addition, City staff recommends that City Council consider reviewing the need for the additional
2.00 mils needed for 2006 General Fund operations. A portion of the additional 2.00 mils may not
be needed during 2007/2008 should the Fayetteville Public Library seek citizen approval for
additional millage in 2006.
Background :
Each year the City must approve an ordinance to renew the levy of ad valorem taxes on real and
personal property within the City. This request will provide for such levy on property assessed
during 2005.
The total assessed value of real and personal property located within the city limits of Fayetteville, as
of October 6, 2005, is approximately $937.5 million. The assessed valuation is before the
Washington County Board of Equalization has made all the changes to the County Assessors
Abstract. Based on the preliminary assessments, the growth in real estate assessments is
approximately 9. 13%. The change in assessed real estate value is due to newly discovered, newly
constructed property 8.02%.
Discussion :
A millage levy ordinance must be approved by City Council in order for the City to continue to
collect property taxes for the Policemen' s Pension and Relief Fund and the Firemen's Pension and
Relief Fund. The millage levy for the Policemen's Pension and Relief Fund is 0.4 mils for real
property and 0.4 mils on personal property. The millage levy for the Firemen' s Pension and Relief
Fund is 0.4 mils for real property and 0.4 mils on personal property.
In addition, a millage levy must be approved for the operation of the Fayetteville Public Library that
was approved by the voters on October 1 , 2002. The millage levy for the Fayetteville Public Library
is 1 .0 mils for real property and 1 .0 mils on personal property.
City Council has the option of approving the assessment of up to 5 mils on real and personal
property. City Council may choose to exercise its option to levy some or all these discretionary 5
mils to provide a financial cushion to General Fund to offset the budget shortfalls that could be
attributed to revenue or increased operating costs outside the City's control .
Based on estimated revenue and expenditures, the estimated impact on the City's General Fund, for
2006 is a budget shortfall of around $2.2 million which equates to 2.70 mils increase. City Staff has
worked to control costs and is proposing 2.00 mils be levied. The other option available to remove
the need to levy this millage would be to eliminate services.
2006 Budget Property Tax 2006 Budget
Without Mils Without
Property Tax Needed Property Tax
2006 Beginning Fund Balance $ 119519,929 $ 11 ,519,929
Less Wilson Springs Portion (2,614,327) 29614,327
Fund Balance Available for Operations 81905,602 899057602
Operating Revenues 30,895,700 309895, 700
Property Tax Revenue 0 19782,000
Operating Expenditures (30,682,392) 309682, 392
Total Operating Sources/(Uses) $ 213,308 $ 1 ,995,308
Non-Operating Revenues/Expenditures:
Fayetteville Public Library $ ( 115359970) 1 . 70 ( 11535,970)
Outside Funding Agencies (8529792) 1 .00 (852, 792)
Transfers In (Off Street Fund) 47,200 47,200
Transfers Out (Drug Enforcement Fund ) (909000) 90,000
Total Non-Operating Sources/(Uses) (214319562) 2,4311562
Total Sources/( Uses) (272187254) 436,254
2006 Ending Fund Balance $ 616879348 $ 8,469,348
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Budget Impact:
The 0.4 mils Police and 0.4 Fire is needed to fund the Pension plans for both areas. The 1 .0 mils is
used to fund the operation of the Fayetteville Public Library.
Based on current adjustments and estimates, the 2006 Proposed Budget for General Fund has a
shortfall of $2,218,254. If the additional 2.00 mils are not approved, then the funding will come
from General Fund reserves. The 2006 projection does not contain any additional personnel and
increased costs that could be made in 2006.
Conclusion :
The millage levy must be at Washington County, November 1 to be included in their consolidated
levy ordinance which will be approved at the November 10, Quorum Court meeting. The City levy
will be added to the levies by Washington County, the various school districts, improvement districts
and other cities within the County when the Washington County Quorum Court adopts its millage
levy for 2005.
If you have any questions concerning this agenda request please contact either myself at 575-8226 or
Stephen Davis at 575-8330.
ORDINANCE NO.
AN ORDINANCE LEVYING A TAX ON THE REAL AND PERSONAL
PROPERTY WITHIN THE CITY OF FAYETTEVILLE, ARKANSAS, FOR
THE YEAR 2005 FIXING THE RATE THEREOF AT 2.0 MIL FOR
GENERAL FUND — OPERATIONS, 0.4 MILS FOR THE FIREMEN' S
PENSION AND RELIEF FUND, 0.4 MILS FOR THE POLICEMEN' S
PENSION AND RELIEF FUND AND1 .0 MIL FOR THE FAYETTEVILLE
CITY LIBRARY; AND CERTIFYING THE SAME TO THE COUNTY
CLERK OF WASHINGTON COUNTY, ARKANSAS
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
FAYETTEVILLE, ARKANSAS:
Section 1 . That a tax is hereby levied on the real and personal property within
the City of Fayetteville, Arkansas, for the year 2005, to be collected in 2006, for the
following purposes at the following rates:
REAL AND PERSONAL PROPERTY
Purpose Levy
General Fund — Operations 2.0 mils
Fayetteville City Library 1 .0 mils
Policemen's Pension Fund 0.4 mils
Firemen's Pension Fund 0.4 mils
TOTAL 3 .8 mils
Section 2. That the real and personal property tax so levied and the rates
provided therefore are hereby certified to the Clerk of Washington County, Arkansas, to
be placed in the tax book by the County Clerk and collected in the same manner that the
county and school district taxes are collected.
Section 3 . The City Clerk is hereby authorized and directed to file certified
copies of this ordinance in the office of the County Recorder, County Clerk, County
Assessor, and the County Tax Collector for Washington County, Arkansas.
PASSED and APPROVED this 4° day of October, 2005 .
I
APPROVED:
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By: olmt
DAN CO ' ,D , Mayor
ATTEST:
By:
SONDRA SMITH, City Clerk
City of Fayetteville
Property Tax Revenue per Mil
December 31 , 2005
Millage Approximate Revenue
0. 10 $ 89,000
0.20 $ 178,000
0.30 $ 267,000
0.40 $ 356,000
0.50 $ 445,000
0.60 $ 534,000
0.70 $ 623,000
0.80 $ 712 ,000
0.90 $ 802,000
1 .00 $ 891 ,000
1 .50 $ 1 ,336,000
2.00 $ 1 ,781 ,000
2.50 $ 2 ,2262000
3.00 $ 2 ,672,000
3.50 $ 3, 117,000
4.00 $ 39562,000
4. 50 $ 4,0089000
5.00 $ 4,453,000
The millage revenue reflected above is based on the Washington County Preliminary Summary
Report of County Assessments for the Year 2005 dated August 6, 2005 and excludes real and
personal property for Utilities. The City Council can approve up to 5.0 mils for operations. The
table assumes a 95% collection rate. Total real and personal property assessments for 2005
amount to approximately $909 million excluding real estate and personal property for utilities.
Property Tax Impact Illustration
Appraised Value Assessed Value 1 Mil Tax / Year
Single Family Home $ 75,000.00 $ 15,000.00 $ 15.00
Single Family Home $ 100,000.00 $ 20,000.00 $ 20.00
Single Family Home $ 150,000.00 $ 30,000.00 $ 30.00
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School District Totals
2004 2005 NDP %change %NDP
Benton County 9,354,714 9,586, 183 503,047 2.47 6.73
Elkins 37,436,671 40,036,851 2, 127,262 6.95 7.13
Farmington 920383,747 108,019,243 12,537,583 16.92 14.05
Fayetteville 872,460,357 956,941 ,550 59,032,870 9.68 7.81
Greenland 44,3103270 480917,586 21802,230 10.40 9.15
Lincoln 5107363637 54,665,152 22190,777 5.66 5.41
Prairie Grove 67,398,367 77,5253730 82243, 119 15.03 13.68
Springdale 884,561 ,347 970,933,937 60,853,765 9.76 8.39
West Fork 39,029,480 41 ,476,433 1 ,338,897 6.27 4.46
Winslow 11 ,620,877 10,049,015 264,366 -13.53 3.43
Grand Total 2,1101292,467 2,3181151 ,680 149,8939918 9.85 8.44
City Totals
2004 2005 NDP %change %NDP
Elkins 15,673,000 17,843,482 1 ,723,940 13.85 11 .85
Elm Springs 12,877,990 16,841 ,650 3,294,841 30.78 22.83
Farmington 37,3871578 42,349,459 3,948,419 13.27 11 .16
Fayetteville 8590037,838 937,447,948 58,672,540 9. 13 8.02
Goshen 13, 193,919 15,920,583 2, 102,534 20.67 15.21
Greenland 8,885,552 9,903,094 893,924 11 .45 11 .27
Johnson 37,450,910 450975,473 71789,417 22.76 20.24
Lincoln 150446, 113 16,293, 193 441 ,377 5.48 3.50
Prairie Grove 27,829,619 31 ,585, 163 2,720,315 13.49 10.70
Springdale 636, 107,769 698,814,030 38,773,696 9.86 7.55
Tontitown 25,315,512 39,7141308 16,330,744 56.88 51 .11
West Fork 161988,910 18,2812716 553, 142 7.61 3.88
Winslow 2$ 68,640 2,936,586 53,645 14.32 2.61
City of Fayetteville, Arkans� � •'�/� 9/ �S
2006 Budget Workpapers: GENERAL FUND POSITIONS
- Schedule of New Personnel Requests (56.65 FTE's Requested, 13.50 FTE's Recommended)
Recommended
Requested 2006 Budget
Department Division Description - Main Cost FTE's Budget FTEs Funding
General Fund,
General Government Cable Administration Video Engineer - 10 1.00 42,677
General Government City Prosecutor Law Clerk - 0 0.50 8,995 -
General Government Internal Audit Internal Audit Intem - Intern 2 0.50 16,812
2.00 68,484
General Government Library Maintenance staff 1.50 58,632
General Government Library Library associates 4.00 154,628 -
General Government Library 6- Children's/teen librarian 1.00 51,820 -
General Government Library Reference librarian 1.00 51,820
General Government Library Communications Manager/Administrative Support 1.00 53,013 -
General Government Library Security staff 1.50 60,547
10.00 430,460
Operations Community Resources Code Compliance Officer - NB9 1.00 36,142 -
Operations Parks & Recreation Maintenance Worker IV - NC7 1.00 57,438 1.00 57,438
Operations Parks & Recreation Site Supervisor - N/A 0.65 12,158 -
Operations Parks & Recreation Maintenance Worker III - Trails Maintenance - NC6 1.00 57,190
Operations Parks & Recreation Maintenance Worker If - Trails Maintenance - NC6 1.00 31,273 -
Operations Parks & Recreation Maintenance Worker Ill-Forestry - NC6 1.00 31,698 -
Operations Parks & Recreation Horticulture Assistant - NB6 1.00 63,100
6.65 288.999 1 .00 57.438
Finance & Internal Svcs Building Services Building Maintenance Worker III - NC6 1.00 43,052 -
Finance & Internal Svcs Human Resources Wellness Program Coordinator - NA 11 1.00 45,244
2.00 88.296
Fire Fire Fire Investigator - NB9 1.00 60,316 1.00 60,316
Fire Fire Fire Captain 3.00 213,844 -
Flre Fire Driver/Operator 3.00 186,372 -
Fire Fire Firefighter 4.00 205,590 4.00 205,590
Fire Fire Inventory Technician - NB7 0.50 18,653
11 .50 684,775 5.00 265,906
Police Police Police Officer - Narcotics Division 1.00 71,798 1.00 71 ,798
Police Police Police Officer - Traffic (Motorcycle) 1.00 94,628 1.00 94,628
Police Police Police Officer - Entertainment Distad - Bicycle 1.00 59,826 -
Police Police Police Officer - Military Replacement 1.00 56,798 -
Police Central Dispatch Dispatcher - 8 NO 1.00 35,664 1 .00 35,664
Police Central Dispatch Dispatcher - 8 NO 1.00 35,664 -
Police Animal Services Animal Services Officer - NC 9 1.00 43,617 1.00 43,617
Police Animal Services Animal Services Officer - NC 9 1.00 43.617 -
Police Police Crime Scene Technician I - 9 NB 1.00 46,119 -
Police Police Evidence Technician - 8 NA 0.50 12,416 0.50 12,416
Police Police Park Patrol 1.00 18.111 -
Police Police Park Patrol 1 .00 18,111 -
Police Police Park Patrol 1.00 18,111
Police Police Park Patrol 1.00 18,111 -
Police Animal Services Customer Services Specialist - N88 1.00 30,691 -
Pofice Police Police Officer - Detective - Se: Offender 1.00 78,006 1.00 78,006
Police Police Police Officer - Domestic Vlolence/Mentaly III 1.00 56,798 -
Pollce Police Police Officer - School Resource 1.00 110,617 -
Police Police Police Officer - School Resource 1.00 110,617 -
Police Police Support Specialist - 8 NA 1.00 31,219 1.00 31,219
Police Police Police Officer - Firearms Inst/ Weapons Armorer 1.00 56,798
Police Police Police Officer - Computer Crimes Investigator 1.00 56,798 1.00 56,798
Police Police Police Officer - Mall Substation - Blcyde 1.00 59,826 -
Police Police Police Officer - Warrants 1.00 110,617 -
Police Police Police Officer - Community Oriented Policing 1.00 56,798
24.50 1331,376 7.50 4�10�
Total General Fund 56.65 $ 2,892,390 13.50 $ 747,490
City of Fayetteville, Arkan •
2006 Budget Workpapers:
- Schedule of New Personnel Requests
Recommended
Requested 2006 Budget
Department Division Description - Main Cost FTE's Budget FTEs Funding
SPECIAL REVENUE FUNDS:
Shaer Fund:
Operations Transportation Operations Assistant - NA-9 (1 FTEs) 1,00 40,012
Total Street Fund 1 .00 40,012
Parks Develoamont Fund:
Operations Parks & Recreation Park Planner - ER-12 (1 FTEs) 1 .00 57,107
Total Parks Development Fund 1.00 57.107
ENTERPRISE FUNDS:
water & Sewer Fund:
Finance & Internal Svcs Billing & Collections Ombudsman - ER10 (1 FTEs) 1.00 37,932 -
Water & Wastewater Water B Sewer Maintenance Maintenance Worker III (Water) - NC6 (1 FTEs) 1.00 40,203 -
Water & Wastewater Water & Sewer Maintenance Maintenance Worker IV (Water) - NC7 (1 FTEs) 1.00 113,301 -
Water & Wastewater Water & Sewer Maintenance Crew Leader (Water) - ND9 (1 FTEs) 1 .00 101,116
Total Water & Sewer Fund 4.00 292.552
Sdkl Waste Fund:
Operations Solid Waste 8 Recycling Truck Driver - ND8 (1 FTEs) 1.00 336.900 1.00 336,900
Operations Solid Waste & Recycling Truck Driver - NDB (1 FTEs) 1.00 86.062 -
Operations Solid Waste & Recycling Scalehouse Attendant - NB7 (1 FTEs) 1.00 34,092
Total Solid Waste Fund 3.00 457.054 1.00 336.900
Total Special Revenue & Enterprise Funds 9.00 846.725 1.00 336.900
Total All Funds 65.65 3.739.115 14.50 1 ,084,390
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