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HomeMy WebLinkAboutRes 025 - Local Option Tax Levy - BBRits U1 0 Deschutes County Board of County Commissioner 1300 NW Wall St., Ste 200, Bend, OR 97701-1960 (541) 388-6570 — Fax (541) 385-3202 — www.deschutes.org AGENDA REQUEST AND STAFF REPORT For Board Business Meeting of March 17, 2010 Please see directions on the next page for completing this document DATE: March I I, 2010 FROM: Mark Pilliod Legal Counsel 541-388-6625 TITLE OF AGENDA ITEM: A Resolution Submitting to the Voters in the Black Butte Ranch Service District an Election on a Five -Year Local Option Levy to Fund Law Enforcement Services PUBLIC HEARING ON THIS DATE? YES BACKGROUND AND POLICY IMPLICATIONS: See Resolution 2010-025. Passage of this measure at this election will not require a 50 percent voter turnout. The District would use the five-year local option tax revenue to maintain 24-hour patrols, 7 days a week. FISCAL IMPLICATIONS: None RECOMMENDATION & ACTION REQUESTED: Consideration and signature of Resolution 2010-025, submitting to Voters in a District -Wide Election a Five Year Local Option Levy to Fund Law Enforcement Services; as the governing body of the Black Butte Ranch Service District. ATTENDANCE: Mark Pilliod DISTRIBUTION OF DOCUMENT: Mark Pilliod, Legal Counsel Black Butte Service District Deschutes County Clerk For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCI-IUTES COUNTY, OREGON A Resolution Submitting to the Voters in the Black Butte Ranch Service District an Election on RESOLUTION NO. 2010-025 a Five -Year Local Option Levy to Fund Law * Enforcement Services WHEREAS, the Governing Body of the Black Butte Ranch Service District ("Governing Body'), has determined that a five year levy should be submitted to the qualified voters of the Black Butte Ranch Service District ("District) as established by Section 11, Article XI of the Oregon Constitution in order to permit the proper operation of the District; and WHEREAS, the Governing Body considers adequate funding to maintain law enforcement services in the District as necessary and in the public interest; and WHEREAS, the Governing Body finds that anticipated revenues are insufficient to provide adequate services without the funds generated by a special tax levy; and WI-IEREAS, the Governing Body determines that a levy with $0.55 per $1,000 of assessed value levied within the District is necessary to maintain current service levels; and WI-IEREAS, it is necessary to submit the question of authorizing a five-year levy to the registered voters of the District, now, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as the GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT, as follows: Section 1. Findings. The Governing Body makes the findings set forth in Exhibit "A," attached hereto and by this reference incorporated herein. Section 2. Form of Question. The County Clerk shall submit to the registered voters of Black Butte Ranch Service District, Deschutes County, Oregon, for their approval or rejection, the measure set forth in Exhibit "B," attached hereto and by this reference incorporated herein. Section 3. Date of Election. The measure set forth in Exhibit "B" shall be submitted in the manner prescribed herein to the qualified voters of the District, at the general election to be held May 18, 2010, PAGE 1 OF 2— RESOLUTION NO. 2010-025 (03/17/10) Section 4. Ballots. The County Clerk shall clearly and boldly print the words "CONTAINS VOTE ON PROPOSED TAX INCREASE" in red ink on the outer envelope of ballots to be nailed to registered voters. Dated this of March, 2010 ATTEST: BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as the GOVERNING BODY OF TI -IE BLACK BUTTE RANCH SERVICE DISTRICT DENNIS R. LUKE, Chair ALAN UNGER, Vice Chair Recording Secretary TAMMY BANEY, Commissioner PAGE 2 of 2 — RESOLUTION NO. 2010-025 (03/17/10) EXHIBIT "A" ARGUMENT The current assessed value of Black Butte Ranch is $523,365,210. The District's current tax levy has a cap of $1.0499 per $1,000 assessed value. In 2005 the voters approved a local option levy of an additional $.40 which expires this year. State law limits increases in assessed valuation to 3% per year. In addition, the assessed value of houses that are upgraded by remodeling may go up more than 3% and newly constructed houses are added to the tax base. Since Black Butte Ranch is nearly built out, assessed values are limited to 3% plus an amount based on remodels and new construction. The expected increase in assessed value is anticipated to be approximately 3.25% per year. Once the current local option levy expires this year, revenues would no longer cover operating expenses at current service levels. In addition, the District has a five year contract with the police officer's union that expires on June 30, 2010. By state law, police are not allowed to strike, but in return, they must be compensated commensurate with other departments of similar size located in similarly populated communities. A new contract based upon an increase in compensation levels would increase the cost of operations. An increase in tax revenues is necessary in order for the department to sustain its current police staffing level. Approximately 150 of the 1251 home sites are occupied year round. That leaves 1100 vacant homes during much of the year. Vacant homes are vulnerable to theft, burglary or persons who unlawfully take up residence and occupy them. The District's population is aging and its patrol officers are usually first on the scene in the event of a medical emergency. They are equipped with, and are trained to use, defibrillators which may be needed by a resident placing an emergency call. During the busy months, Black Butte Ranch also has many children using its recreational facilities and a police presence is necessary to discourage those who may harm these children. Since approximately 77% of the District budget relates to payroll items, if revenues are not increased, a reduction in personnel may be necessary. Currently the District provides 24-7 patrols, but if this levy does not pass, there may be periods of time when no officer is on duty. A reduction of police presence on The Ranch might result in unacceptable delays in response time and increased risk of injury to persons and property. Passage of the tax measure would enable the District to maintain around the clock patrols, and current levels of security service on behalf of Black Butte Ranch homeowners, guests and their property. Exhibit "A" -Page 1 of 1 -Resolution 2010-025 Secretary of State Elections Division 1255 Capitol St. NE, Suite 501, Salem, OR 973101 p.503.986.151811503.373.7414 I www.ora9onvotes.or9 Notice of District Measure Election SEL 803 District and Notice Information Notice is hereby given on May 18 located in Deschutes Name of County or Countio rev oven ORS 2f,11035. 2110 , 20 10 , that a measure election will be held in Black Butte Ranch Service District Name of District County, Oregon on May 18 , 20 10 . Date of Election The following shall be the ballot title of the measure to be submitted to the district's voters: Caption 10 words Butte Ranch Service District Five -Year Local Option Levy Question 20 words Shall The District impose a five-year local option tax at $.55 per $1,000 for general operations starting in 2010-2011? This measure may cause property taxes to increase more than three percent. Surnmary 175 words The District would use the five-year local Option tax revenue to maintain 24-hour patrols, 7 days a week. The District's current yearly revenue increases are approximately 3-31/2% per year. The proposed rate would generate approximately $282,100 in 2010-2011, approximately $291,000 in 2011-2012, approximately $300,100 in 2012-2013, approximately $309,500 in 2013-2014, and approximately $319,100 in 2014-2015. On a $500,000 home, the assessment would be $22.92 per month or $275 per year. The estimated tax cost for this measure is an ESTIMATE ONLY based on the best information available from the county assessor at the time of the estimate. The following authorized district official hereby certifies the above ballot title is true and complete. Signature of Authorized District Official not required to be notarized Date Signed mm/dd/yy DENNIS LUKE Printed Name of Authorized District Official Exhibit "B" -Page 1 of 3 -Resolution 2010-025 Chair. Deschutes County Board of County Commissioenrs Title EXPLANATORY STATEMENT FOR COUNTY VOTERS' PAMPHLET (2010) Ballot Title Caption: Black Butte Ranch Service District Five -Year Local Option Levy Measure Number: Word Total (500 Maximum): 240 (Explanatory Statement Shall Be Typed) The Black Butte Ranch Service District (the "District") provides police services to its residents. The District's current tax levy is $1.0499 per $1000 of the assessed value of property in the District. The District has requested a local option tax to increase the budget for operations. The local option tax would be $0.55 per $1000 of assessed value of property. On a $500,000 home, the assessment would be $22.92 per month or $275 per year. The proposed levy would generate approximately $282,100 in 2010-2011, approximately $291,000 in 2011- 2012, approximately $300,100 in 2012-2013, approximately $309,500 in 2013-2014, and approximately $319,100 in 2014-2015. Approximately 77% of the District's budget is spent on payroll and related costs. The District currently has six sworn law enforcement officers and one administrative person on staff. Currently, there is at least one officer on patrol at all times. Although the Oregon Constitution allows for a 3% increase in the maximum assessed value for each property each year, because Black Butte Ranch is almost completely built out, that 3% increase in valuation results in only a 3-3'/2% increase in revenue. That revenue would not be sufficient to cover all the costs associated with all six law enforcement officers. The District currently has a $.40 local option tax that expires this year. If this local option tax is not approved, there would be a budget shortfall. One option to address the shortfall would be a reduction in patrol hours. Person responsible for the content of the Explanatory Statement: (Typed) DENNIS LUKE, CHAIR (Signed) X Board of County Commissioners of Deschutes County, Oregon, as the Governing Body of the Black Butte Ranch Service District Name of the Governing Body the person represents. Exhibit "B" -Page 2 of 3 -Resolution 2010-025 Instructions 1. The Explanatory Statement shall be typed. The text of the Explanatory Statement will be printed as submitted. 2. The word total shall not exceed 500 words. 3. The Explanatory Statement shall be signed by the person responsible for the content of the statement and include the name of the governing body that person represents. 4. The Explanatory Statement shall be filed with the County Clerk of the county in which the administrative office of the electoral district is located. 5. The Explanatory Statement shall be filed by 5:00 p.m. on the filing deadline for the notice of measure as shown in the table below. ELECTION: March 9, 2010 May 18, 2010 September 21, 2010 November 2, 2010 Deadline: January 7, 2010 March 18, 2010 July 22, 2010 September 2, 2010 Return this completed form to: Exhibit "B" -Page 3 of 3 -Resolution 2010-025 Nancy Blankenship Deschutes County Clerk 1300 NW Wall Street, Suite 202 Bend, OR 97701 Phone: 541-388-6544