HomeMy WebLinkAboutRes 090 - Ad Valorem Taxes for FY 08-09Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of June 23, 2008
Please see directions for completing this document on the next page.
DATE: June 10, 2008
FROM: Marty Wynne Finance (541) 388-6559
TITLE OF AGENDA ITEM:
Levying Ad Valorem Taxes for the 2008-09 Fiscal Year for Deschutes County - Resolution 2008-000
PUBLIC HEARING ON THIS DATE? NO
BACKGROUND AND POLICY IMPLICATIONS:
This request is to levy ad valorem taxes of $1.2783 per $1,000 of assessed value on all taxable property
within the district. All revenue will be appropriated to the General Fund (001), the General County
Projects Fund (142), and $4,414,772 for bonded debt as provided for in the FY 2008-09 budget.
Resolution 2008-090 imposes this tax levy and appropriates the tax revenue.
FISCAL IMPLICATIONS:
Revenue from this tax levy is for the General Fund, General County Project Fund and bonded debt. 1'he
tax rate is unchanged from FY 2007-08.
RECOMMENDATION & ACTION REQUESTED:
Staff recommends Board adoption and signature of Resolution 2008-090
ATTENDANCE: Marty Wynne
DISTRIBUTION OF DOCUMENTS:
Marty Wynne, Finance Department 388-6559 (4 Copies)
REVIEWED
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Levying Ad Valorem Taxes for the
Fiscal Year 2008-2009 and Making
Appropriations of the Deschutes County Budget
for Fiscal Year 2008-2009.
*
*
RESOLUTION NO. 2008-090
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON, as follows:
Section 1. The Board of County Commissioners hereby imposes the taxes provided for in the 2008-
2009 adopted budget at the tax rate of $1.2783 for the General Fund and the General County Projects Fund, and
in the amount of $4,414,772 for bonded debt; and that these taxes are hereby imposed and categorized for tax
year 2008-2009 upon the assessed value of all taxable property within the district.
General Fund
Bonded Debt
General Excluded from
Government Limitation
$1.2783/$1,000
$ 4,414,772
Section 2. The Board of County Commissioners hereby appropriates for the fiscal year beginning July
1, 2008, the following amounts for the purposes shown, said appropriations constituting known expected
revenues, as follows:
PAGE 1 OF 4 — RESOLUTION NO. 2008-090 (06/23/08)
Fund
Deschutes County Budget
Summary of Appropriations and Unappropriated Ending Fund Balance
2008-2009
APPROPRIATIONS
Personal
Services
Materials &
Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Total
Appropriations
Unapp.
Ending Fund
Balance
Total
Requirements
General Fund
Assessor 2,760,828 888,346 100 3,649,274 3,649,274
Clerk/Elections 803,095 730,840 100 1,534,035 - 1,534,035
Board of Property Tax Appeals 38,860 22,283 100 61,243 - 61,243
District Attomey 3,873,801 921,461 20,000 4,815,262 4,815,262
Finance/Tax 464,087 324,853 100 789,040 789,040
Veteran's Services 161,220 75,645 100 236,965 - 236,965
Property Management 199,221 55,110 100 254,431 254,431
Grant Projects 98,117 8,567 - 100 - - 106,784 106,784
Non -Departmental 9,961 1,147,161 - 100 12,890,622 5,905,383 19,953,227 19,953,227
Total General Fund 8,409,190 4,174,266 20,800 12,890,622 5,905,383 31,400,261 31,400,261
Business Loan 459,900
Court Technology Reserve 16,500
A & T Reserve -
Crime Prevention Services 143,884
Grant Projects - 99,900
Justice Courts 453,306 149,475
La Pine Industrial 1,032,500
Bethlehem Inn -
Park Acquisition & Development 97,000
Park Development Fees 153,900
PERS Reserve 850
Project Development & Debt Rsv 50,520
General County Projects 179,009
General Capital Reserve 100
County School 370,700
Special Transportation 373,900
Taylor Grazing 6,000
Transient Room Tax 5,142 3,041,370
Video Lottery 8,347 670,511
Welcome Center 858 438,996
Property Management Operations 40,498
Foreclosed Land Sales 162,956
Liquor Enforcement 472
Victims' Assistance 297,837 30,568
Law Library 48,332 106,569
County Clerk Records - 73,277
Comm on Children & Families 568,142 2,283,412
Community Justice -Juvenile 5,750,263 1,846,184
Sheriff's Asset Forfeiture 19,185
Court Facilities 130,509
Des Co. Communication System 85,749 286,234
100 460,000 460,000
- 16,500 16,500
50,000 157,000 207,000 - 207,000
143,884 143,884
100 - 100,000 100,000
100 - 106,952 709,833 709,833
1,032,500 - 1,032,500
100,000 - - - 100,000 100,000
100 195,000 57,900 350,000 - 350,000
100 - - 154,000 154,000
- 100 8,000,000 8,000,950 3,439,408 11,440,358
2,000,000 1,103,835 3,590,645 6,745,000 6,745,000
340,000 572,580 689,530 1,781,119 1,781,119
250,000 100 854,332 1,104,532 - 1,104,532
- - 370,700 - 370,700
100 374,000 - 374,000
6,000 6,000
30,353 - 3,076,865 3,076,865
100 106,000 5,042 790,000 - 790,000
80,000 - 519,854 519,854
100 7,602 48,200 - 48,200
100 11,944 175,000 175,000
40,000 32,028 72,500 - 72,500
100 35,721 364,226 364,226
100 68,499 223,500 223,500
15,000 329,574 417,851 417,851
100 439,710 3,291,364 3,291,364
200 708,135 8,304,782 - 8,304,782
100 3,715 23,000 23,000
- 130,509 130,509
40,000 156,702 202,877 771,562 771,562
Sheriff's Services
Sheriff Services 1,139,836 822,680 272,500 2,235,016 2,235,016
Civil 1,074,859 64,179 31,732 1,170,770 1,170,770
Automotive/Communications 372,197 921,915 100 1,294,212 1,294,212
Investigations/Evidence 1,440,140 255,282 24,000 - 1,719,422 1,719,422
Patrol 6,902,598 541,309 340,080 7,783,987 7,783,987
Records 590,867 83,359 100 674,326 674,326
Adult Jail 7,516,390 1,365,117 981,000 50,000 9,912,507 9,912,507
TransporUCourtSecurity 199,506 15,529 100 - - 215,135 215,135
Emergency Services 166,446 16,792 100 - - 183,338 183,338
Special Services 825,184 172,928 286,145 1,284,257 1,284,257
Regional Work Center 2,171,520 455,278 32,000 2,658,798 2,658,798
Training 200,784 49,289 100 - 250,173 250,173
Non -Departmental 43,725 - 2,963,655 3,007,380 3,007,380
Total Sheriff's Services 22,600,327 4,807,382 1,967,957 50,000 2,963,655 32,389,321 32,389,321
Health Department 4,513,085 1,452,729 25,000 150,000 496,815 6,637,629 6,637,629
HealthyStart Prenatal 220,147 573,463 - - 259,524 1,053,134 1,053,134
Health Department Reserve 100 100 25,000 549,000 574,200 574,200
ABHA 2,778,714 - 468,514 3,247,228 3,247,228
Mental Health 8,363,297 4,285,416 100 150,000 1,556,417 14,355,230 14,355,230
Acute Care Services 728,744 383,457 609,582 1,721,783 1,721,783
OHP -Chemical Dependency 356,714 70,368 56,743 483,825 483,825
Code Abatement - 96,245 - 100 100 96,445 96,445
Community Development 5,735,947 1,761,271 100 200,990 883,780 8,582,088 8,582,088
CDD -Groundwater Partnership 3,800,000 100 167,546 3,967,646 3,967,646
Newberry Neighborhood 2,000 2,000 1,143,819 605 1,148,424 1,148,424
Groundwater Protection Funding 3,069,700 100 100 100 3,070,000 3,070,000
PAGE 2 of 4 - RESOLUTION NO. 2008-090 (6/23/08)
Fund
CDD Reserve
CDD Bldg Program Reserve
CDD Elec Program Reserve
CDD Building Improvement Reserve
GIS Dedicated
Road
Natural Resource Protection
Federal Forest Title III
Surveyor
Public Land Corner Preservation
Road Building & Equipment
Road Improvement Reserve
Vehicle Maint & Replacement
Dog Control
Community Justice - Adult
Deschutes County Budget
Summary of Appropriations and Unappropriated Ending Fund Balance
2008-2009
APPROPRIATIONS
Personal
Services
Materials &
Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Total
Appropriations
U napp.
Ending Fund I Total
Balance Requirements
100
100
50,000
437,925 184,047
5,627,071 7,615,913
109,344 1,157,800
260,000
200,000
670,000
29,118
102,700
58,526 307,913
3,196,449 692,259
2,482,111 2,482,111
100 1,976,656 1,976,856
100 281,069 - 281,269
50,000 - 26,076 126,076
6,700 180,932 225,000 1,034,604
5,425,565 300,000 1,766,393 20,734,942
10,077 1,277,221
274,307 534,307
16,293 216,293
12,000 1,112,537 1,794,537
1,609,000 - 363,859 2,001,977
5,841 - 5,841
500,000 613,270 1,215,970
100 41,464 408,003
100 501,414 4,390,222
2,482,111
1,976, 856
281,269
126,076
264,290 1,298,894
20,734,942
1,277,221
534,307
216,293
1,794,537
2,001,977
5,841
1,215,970
25,000 433,003
4,390,222
Local Improvement District 120,000 1,000,000 148,535 1,268,535 1,268,535
Jail Construction 100 2,499,800 4,000,000 100 6,500,000 6,500,000
Jamison Acquisition & Remodel 60,000 505,000 - 565,000 565,000
OSP/911 Building Construction - 999,900 8,800,000 100 9,800,000 9,800,000
Secure Treatment Facility 123,900 1,500,000 100 1,624,000 1,624,000
2000 Series LTD Tax Imp 53,090 100 55,010 108,200 108,200
LID 2003 65,024 100 233,625 298,749 298,749
LID 2005 142,236 100 7,164 149,500 - 149,500
LID 2007 357,659 105,341 463,000 463,000
CDD Building FF&C Ref Ser 2004 500 176,760 2,740 180,000 38,000 218,000
Full Faith & Credit, 2003 1,000 1,606,820 49,094 1,656,914 1,656,914
Full Faith & Credit, 2005 500 253,077 3,699 257,276 257,276
Full Faith & Credit, 2008 1,000 200,000 206,431 407,431 407,431
HHS/BJCC FF&C Ref Series 2005 - 500 572,755 5,000 578,255 578,255
COPs 98 Refunding Series 1,300 135,850 - 137,150 137,150
Public Safety 1993/96/98/00 G.O.. - 2,174,117 - 2,174,117 150,000 2,324,117
Redmond Building 1994 COPs 1,325 42,560 2,365 46,250 46,250
PERS, Series 2002/04 Debt Service - 832,310 - 239,768 1,072,078 1,072,078
Welcome Center 1988/98 COPs 640 206,650 5,710 213,000 213,000
Fairgrounds Debt Service 2,213,769 - 2,213,769 50,000 2,263,769
RV Park 98,830 275,499 50,000 47,571 471,900 - 471,900
Solid Waste 1,814,996 4,407,657 971,788 224,500 1,861,470 540,838 9,821,249 - 9,821,249
Landfill Closure 2,600,000 5,000 - 2,400,000 5,005,000 5,404,439 10,409,439
Landfill Postclosure - - 300,000 300,000 2,108,391 2,408,391
Solid Waste Capital Project 65,686 4,125,000 1,201,369 5,392,055 5,392,055
Solid Waste Equip Reserve 12,256 75,000 755,463 842,719 842,719
Solid Waste Enviro Remediation 1,000 1,505,000 583,835 2,089,835 2,089,835
Fair and Expo Capital Reserve - - - 720,300 - 337,707 1,058,007 1,058,007
Fair and Expo Center 846,075 775,739 85,064 45,000 78,000 192,325 2,022,203 2,022,203
Deschutes County Fair 185,552 743,328 - 302,850 28,063 1,259,793 1,259,793
Building Services 1,735,700 691,733 340,000 - 207,835 2,975,268 2,975,268
Administrative Services 654,573 148,748 100 69,990 873,411 873,411
Board of County Commissioners 492,820 103,336 100 50,954 647,210 647,210
Finance 850,586 344,416 105,000 422,350 1,722,352 1,722,352
Legal 684,369 59,387 100 62,060 805,916 805,916
Personnel 596,001 373,325 100 80,819 1,050, 245 1,050,245
Information Technology 1,702,105 536,871 100 192,606 2,431,682 2,431,682
IT Reserve Fund - 533,120 20,000 43,190 596,310 596,310
Insurance 361,157 2,767,004 100 1,459,715 4,587,976 4,587,976
Health Benefits Trust 113,715 12,606,783 100 15,822,568 28,543,166 28,543,166
TOTAL ALL COUNTY FUNDS 76,527,033 82,101,157 14,465,028 31,275,022 24,888,430 60,025,525 289,282,195 11,479,528 300,761,723
PAGE 3 of 4 - RESOLUTION NO. 2008-090 (6/23/08)
Section 3. That the Deschutes County Finance Director make the appropriations as set out herein for the
2008-2009 fiscal year.
DATED this day of June, 2008.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
DENNIS R. LUKE, Chair
ATTEST: TAMMY (BANEY) MELTON, Vice Chair
Recording Secretary MICHAEL M. DALY, Commissioner
PAGE 4 of 4 — RESOLUTION NO. 2008-090 (06/23/08)