Hendry County Board of County Commissioners 2017 2018

Hendry County Board of County Commissioners 2017 -2018 Budget Meeting August 1, 2017

2017/2018 Budget Workshop Emma J. Byrd District I Vice-Chairperson Mitchell Wills District III Charles Chapman County Administrator Darrell Harris District II Mike Swindle District IV Chairperson Jennifer Davis Office of Management & Budget Director Karson Turner District V Mark Lapp County Attorney

Hendry County Board of County Commissioners Millage Analysis Update % Assessment % Tax incr. /(decr. ) Fiscal Year Value of Mill from prior year Millage Tax $ Taxes Levied incr. /(decr. ) from prior year Total Countywide Budget 2004/2005 1, 502, 376 0. 38% 9. 0000 13, 521, 384 0. 38% 2005/2006 2, 006, 797 33. 57% 8. 7500 17, 559, 475 29. 86% 77, 702, 409 2006/2007 2, 814, 130 40. 23% 6. 5000 18, 291, 845 732, 370 4. 17% 90, 354, 214 2007/2008 2, 761, 907 -1. 86% 6. 5000 17, 952, 396 (339, 450) -1. 86% 90, 867, 067 2008/2009 2, 329, 335 -15. 66% 6. 5000 15, 140, 678 (2, 811, 718) -15. 66% 87, 948, 626 2009/2010 2, 089, 210 -10. 31% 6. 5000 13, 579, 865 (1, 560, 813) -10. 31% 76, 077, 313 2010/2011 1, 790, 130 -14. 32% 6. 5000 11, 635, 845 (1, 944, 020) -14. 32% 68, 045, 064 2011/2012 1, 669, 996 -6. 71% 7. 2894 12, 173, 269 537, 424 4. 62% 67, 860, 010 2012/2013 1, 671, 815 0. 11% 7. 7209 12, 907, 916 734, 648 6. 03% 61, 994, 951 2013/2014 1, 742, 992 4. 26% 7. 7209 13, 457, 467 549, 550 4. 26% 61, 334, 392 2014/2015 1, 777, 184 1. 96% 8. 4909 15, 089, 892 1, 632, 425 12. 13% 61, 334, 390 2015/2016 1, 812, 071 1. 96% 8. 4909 15, 386, 114 296, 222 1. 96% 69, 870, 174 2016/2017 1, 840, 736 1. 58% 8. 4909 15, 629, 505 243, 392 1. 58% 72, 379, 889 2017/2018 1, 910, 717 3. 80% 8. 4909 16, 223, 707 594, 202 3. 80% Total (1, 335, 768) -

Taxes Levied from 2005 Ad Valorem Revenue 20 000 18 000 16 000 14 000 12 000 10 000 8 000 6 000 4 000 000 20 04 / 20 200 05 5 / 20 200 06 6 / 20 200 07 7 / 20 200 08 8 / 20 200 09 9 / 20 201 10 0 / 20 201 11 1 / 20 201 12 2 / 20 201 13 3 / 20 201 14 4 / 20 201 15 5 / 20 201 16 6 / 20 201 17 7 /2 01 8 0 Ad Valorem Revenue

Key Budget Components– • Ad Valorem Revenue up 3. 8% from prior year • Current millage rate is 2. 76% higher than roll back rate (Difference in rates due to new construction calculation and adjustments to prior year figures) • New Construction is $19, 241, 991 for tax year • Population : 38, 370 for 2017/2018 Budgeting Purposes • +0. 7% from prior year • State Revenue – $118, 000 increase over last year in general fund. • $286, 000 increase in One Cent Sales Tax Revenue • Medicaid increased from prior year however we are now done with the back payments as of July 2017 therefore realizing a net savings of approx $60 K in general fund for 2018. • Insurance Costs • Health Insurance Increase of 3% • Liability Increase of 5% • Retirement rates for regular employees increased. 4%

Priorities Addressed P 1. Balance the Budget and enhance/maintain levels of service at the same millage rate P 2. Cost of Living Adjustments (COLA) for all employees P 3. Begin process of identifying methods to upgrade/replace the jail and courthouse P 4. Continue to update the ambulance fleet and regular vehicle fleet P 5. Rebuild general fund un-restricted reserves P 6. Repair and maintain County facilities (buildings, parking lots and grounds) at the appropriate level of care (no longer minimal level of care). *Requires reducing General Fund reliance on Capital Improvement Sales Surtax to balance overall budget

CAPITAL PROJECTS FUND Hendry County Sheriff’s Department $40, 000 Courthouse $480, 000 Historic Courthouse $500, 000 Health Department / La. Belle $70, 000 Library $10, 000 Clewiston Sub-Office $100, 000 Harlem Civic Center $10, 000 Dallas B. Townsend Ag Building Less Grants/Other Funding Sources ($810, 000) Total Capital Projects Fund $250, 000 $650, 000

2018 TRIM Rate Ad Valorem Current rate: 8. 4909 Proposed rate: 8. 4909 One Millage Rate Taxes Levied Difference 1, 910, 717 8. 4909 16, 223, 707 1, 910, 717 8. 2631 15, 788, 446 (435, 261) -0. 25 1, 910, 717 8. 2409 15, 746, 028 (477, 679) -0. 50 1, 910, 717 7. 9909 15, 268, 348 (955, 359) -0. 75 1, 910, 717 7. 7409 14, 790, 669 (1, 433, 038) -1. 00 1, 910, 717 7. 4909 14, 312, 990 (1, 910, 717) Roll Back *May decrease, but can not increase from TRIM rate to FINAL rate

Residential Taxable Values Just Value 50, 000 75, 000 100, 000 125, 000 150, 000 175, 000 200, 000 250, 000 1 st $25 K Exemption (25, 000) (25, 000) 2 nd $25 K Exemption n/a (25, 000) (25, 000) Taxable Value 25, 000 50, 000 75, 000 100, 000 125, 000 150, 000 200, 000 Current Millage Rate 8. 4909 8. 4909 Taxes @Current Millage Rate 212. 27 424. 55 636. 82 849. 09 1, 061. 36 1, 273. 64 1, 698. 18 Roll Back Rate 8. 2631 8. 2631 Taxes @ roll back rate 206. 58 413. 16 619. 73 826. 31 1, 032. 89 1, 239. 47 1, 652. 62 5. 70 11. 39 17. 09 22. 78 28. 47 34. 17 45. 56 Difference

Commercial Taxable Values Just Value 50, 000 100, 000 200, 000 300, 000 400, 000 500, 000 750, 000 1, 000 1 st $25 K Exemption n/a n/a 2 nd $25 K Exemption n/a n/a Taxable Value 50, 000 100, 000 200, 000 300, 000 400, 000 500, 000 750, 000 1, 000 Current Millage Rate 8. 4909 8. 4909 Taxes @Current Millage Rate 424. 55 849. 09 1, 698. 18 2, 547. 27 3, 396. 36 4, 245. 45 6, 368. 18 8, 490. 90 Roll Back Rate 8. 2631 8. 2631 Taxes @ roll back rate 413. 16 826. 31 1, 652. 62 2, 478. 93 3, 305. 24 4, 131. 55 6, 197. 33 8, 263. 10 11. 39 22. 78 45. 56 68. 34 91. 12 113. 90 170. 85 227. 80 Difference

Timelines – Estimated Tax Value: Final Taxable Value: MSBU/TRIM Not To Exceed Tentative Budget to BOCC: TRIM: Tentative Budget Hearing Final Budget Hearing June 1 July 14 July 15 August 4 September 12, 2017 September 26, 2017