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BCC Minutes 07/14/1982 W (AM) -- " ~ t_~ II ___~______________~_~_~___~____J_ ~ -------- Naplr.s, Florida, July ]11, ]992 LET IT BE REMEMBERED, that thð Board of County Commlsøloners In and for the County of Collier, and also acting as the governing board(s) of such special districts as have been created according to· law and having conducted businoss herein, mot o~ this date at 10100 ~.M. In Workshop Session in Building -F- of the Courthouse Complex, East ¡Naples, Florida, with the following members presentl CHAIRM^NI C. R. -Russ- Wimer· .- VICE CHAIRM^NI Mary-Frances Kruso John 11.. PIstor Clifford Wenzel David C. Brown . . . ~LSO PRESENTI William J. Reagan, Clerk; James C. Ciles, Fiscal Officer I Harold H3l1, Chief Deputy Clerk; Maureen J\enyon, Deputy Clerk; Burt L. Saunders, County Attorney; C. William Normðn, County Managerl Sam Colding, Property Appraiser; Guy Carlton, T~x Collector; Sheriff Aubrey RogersJ Don lIunter, Sheriff's Department; Neil Dorrill, Public Safety Director; Don Norton, Public Services Administrator; Henry flill, Management ^nalyst and Brent Perkins, Budget Analyst. AG f,ND^ 1. Review of h~lf cent sales tax legislation and impact on the FY '82-R3 tentative bUdqct of the ~oðrd ~f County Commissioners of Collier County. 2. Establish tentative Rchcdúle (or the Poard of County Commissioncrfi' workshop to review departmental budget requests. Pðqo 1 ~OOK 069 PACE 61.7 '.- \ - -..,....- -- - - '--.- - --, - - - - - ---.,.- - -~ - -...-- -....... - - -~ - ~. - - - -- - -....,',~ . . ,t, " . . . , '., , H '¡1 :'I'>'~' .' . . '_.:~ -. ,"ij.~( , .' . . ;,7~:\ . ~>It.ò~, " '~~ ¡'.hi, "--~¡'-?,~ ..... '-.... , .~. '. '. ....- -- --- - - -.... .-- - - - - --..- -- - -- - --..-..- ---------~-- ..~------ -- - - - - - - - - - - - -_.- _.. - -- -- .---- - -------- _. ...-.--- July l~, 1902 aoDK 069 PACEB18 Tðpe 11, :2, 3 Item 1 REVIEW OF It^LF CENT TENT^TIVE BUDCET OF COUNTY. S~LES TAX LEGISL^TION ^ND IMPACT ON THE FY '02-83 TilE ßO^RD OF COUNTY COMMISSIONERS OF COLLIER Mr. Hall, Chief Deputy Clerk, stated th~t there wore eight exhibit. in the material which was previously distributed to the Board, .dding that these exhibits are intended to do two thingsl one is that the exhibits give gencral information rcqarding the new leqislation, particularly tho soles tax leqislotion and the changos to the Trim Bill which qiv~ß tho guidelines for conducting tho hearings and establishinq' the millage and, secondly, the exhibits givo an over~ll picture of how this impacts Collier County, particularly tho dollar impact as well as how Collior County stands re]~tlve to budget requests from the various departments. He reported that Exhibit 1 is the steps in the calculation of tho maximum property taxes for FV '82-83, which state. that the maximum property t~xes that can be levied is the roll back rate for 1981-82, unless the tax reduction rate that came out in the legislation this year is lower, then that will be the maximum dollar taxeø that can be levied; Exhibit 2 ohows that this year, for tho first time, there is a lO mill aggrcqote cap on Dll the MSTU'a which hos a minor effect; Exhibit 3 in a cornp~rison of tho estimated maximum property taxes to be levied, which iR the m~~imum that can bo levied and the property taxes needod to fund all budget requests as they stand; F.xhlbit 4 summarizes the use of sales tax revenue by Collier County, Exhibit 5 is salos tax legislation which i~ ð summary of impáct on local government Exhibit ~ is tho budget and millage adoption calendar which was dovoloped by the Department of Revenue, adding that pag 0 :2 r ... ''''''~''''''''''''"''"''','$- , , ----- ~;) ---~------- ~-----~-~.~~_:~-~--j.: July 14, 19112 the July 15 dato 18 no longer the ðate for the tentative budqot. He stated that tho data is now IS days after receipt of tho certified a....sed values from the Property Appraiser. He noted that Exhibit 7 1_ the proposed'schedule for departmental budget reviews and adoption of the 1982-83 tentative budget, adding that the important factor to kenp in mind is that there is ~n August 1 date to meet the Sheriff's deadUne. Mr. Hall reforred back to Exhibit 3, indicating tho first Item 1s tho maximum property tox allowod for Coll~er County, which is an ðgqregate millage for the first time which covers everything under the Board of County Commissioners. He stated that Iofhcn all taICeB are àdded to ~eQt all the budget requftsts it comes to $20,492,85fi.OO whlc~, subtracted from the estimated maximum property taxfts, exceeds the maximum property tax by $2.7 million. He stated that this figure of $2.7 million is an imbalance which can be correctod by roducinq budgeted operating eICpenditures or by a positive vote in a referendum to incroaso tðICes by this amount. He stated that there are other ,alternatives such as a reduction in the budgeted expenditures of the County-wido oporating districts, i.e., the Goneral Fund, Road & Bridge, Water Managemont and all ~STU'S, adding that any combination 0' re~uction oxpenses that would reduce taxes any way would give the Board the'ability to raise taxes in tho General Fund. He reported that another alternative would be to appropri~to Fome or all of the cash reserve for October, November and December, adding that this is not a r.commonded approach. He stated that some or all of the capital project. in fund 303 could be eliminatod, which is a county-wide Page 3 &OOK 069 PACç·Sæ --~-----~--'--------~T-------~~~-~---~.--..j·· f . ';' .' .~ " '~ ' . " ' It· r' .0- ~" '..~'. ' . ~ " ." 4, ,', , .....$ . . , , , . ,\ ,,::~~~, " .~~'l' :,::¡t ì " . y _____l_~~_~___________~_____i_~---~-----~ MOK 069 PAtE 630 July 14, 1982 ,':~ . '~~~~ , - ...:~'¡: , .lJ,' '" . 'j~~¡' , ,'1f." ;")::111 , .,;;;;~; ; -i'-;:~: ~,: - - -- - - --....,- -- - - ---- - --- -- - - ---------,-:-;,:,,1: "'~~!I ,.-..,--........""'.....-... -...,--......- capital project fund, adding that tho funding came from the General Fund and, if the Board 80 elected,. the money could be put bock in the Cor-eral Fund and the projects doferred for ð period of time to ma~. that money ~vailable. Ho stated that some or all of the MS¡ road districts could be deforred, which total $534,000, which would make thoaa taxes available to Increaso tho taxes in the Coneral Fund. He reported that some or all of th now lighting districts could be deferrcd until October of 1983 which w9uld simply give the County the basis to increaso taxes by that amount in the Ceneral Fund or to establish new foes for services that expand existing fees such as additional foes for solid wAste takcn to transfer stations. Mr. Hall reported that in 1976-77 there was a cash reserve ot Around $3 million which was in the vicinity of 18' of tho legally allowed 20\ roserve, which is to pr~vidc the Board the cash flow to meet the October, November, December cash requirements. lie stated that in 1978, tho cash reserve waS around $l.O million, adding that, at this point, wo are at $1." which is 3\ and too low. He noted that in the Road and ,er Idge there is about 5.!)' roscrvo in the General Fund, adding that there is no reserve in the other fund s ðS the general account is used as a clearing account for other funds. fie stated that he is talking about an operating budget of $32 million with about a $1.5 reserve which is 5\ with ft legally allowed 20' reserve which is the minimum amount of money that is needed in reserve without borrowing In October, Novembor and December. He stated that the contingoncy in the Generðl Fund has been increased from $500,000 to $750,000 which Is 3' with the legal pag e 4 -,-,-""","_._.,-....,,,.,~ i1i ¡;t,~J;,J:.:J ¡;;;¡¡.) ~:tJ . . -----------------,-----~----------~----- July 101, 19f'7. allowance being 10\, which is a very low point. 110 not~d that the, fiest figures for the budget had a shortfllll of $3.(; million, adding that each and every fund has beQn rechecked and now thft shortfall is $2.7 which moans that expenditurcs have to bo decrcAsed hy that amount or rovenues must bo increased. He said that it would not bo easy to ~oy. reCft,yes or cðpital project money aa it would havo to be replaced noxt year. flo concluded by stating thðt next year there will be a 15' cap. Commissioner Pistor stated that he did not want to see the cash , I resorve rcduced any moro thnn it already has been, stating that it is already too low. Mr. "all stated that therC' are throe DrelU5 that put Collier Coun'ty in an awkward position, one being that if the County has excess funds and budgets those funds into tho operating budget tho next year the way,' the stDtute says you have to, then this year the County is trapped becauso tho funds cannot be replaced with taxes; secondly, if the County creates a new taxing distrIct, the tax cannot be levied as a new tax, adding th^t this would decreaGe the amount of tax that can be levied in the General Fund becauso it is an aggrcgato rate county-wide, and, thirdly, tho more growth, tho moro new construction, tho less overall taxcs the County can levy becnuao, in the calculation of tho roll back rate, the millage goes do~n, thoreforo a smaller and smaller millage is being npplicd to the 10\ estimnted qro~th. Ho rcferred to tho calculation of tho maximum property taxes, statinq that t~o total taxes levied last year was $17,199,000.00, adding that if an cstimatod la' growth is used there would be a roll paqo 5 :'1:', 'f'" ,',,,,,., ·.,·t ,,-,:,"f; ¡/~i ",:~"~,' "T'; ';',l'A}: , , . ·I';':;~ ~--- ---- -- - --.--~""-- -..--- -- -------------------_....-.;'..':. ' : . i '.' '<..:::~i~ '. BOOK 069 PACt 631 .._----------------------------~----------~ ( -I. ...'t 'I ~ .~ I< l ..t ~ ~~, :.;¡¡, 'I,; : t . ~. Î' f t~ ,~<t *- ~i:' ',!~' .~ " ;" . II,. July H, 19A2 t.:" ao:>,; 089 rA~ 6az. back tax rate of $18,919,847.00, which would bo the maximum taxes to be lovied throughout the County unless, in the calculation of what is called a tax ðdJus~ment rate adjusted by an allowance of IS\ growth and - a c~lculðtion callcd a hold harmless calculation, ð lower figure Is datormined which Is whitt happens in Collier County, therefore, .Collier County ends up with a tax rate of $17,774,390.00 which is the maximum dollars of prùperty taxes that can bo levied by tho Coard of County Commissioners this year. 110 reported that since that rate i8 less than tho abøoluto stðte wide cap, Collier County must go with the $17,731,000.00 rðte. Jlo 8tated that 40\ of the 95' of the total sales tax must be uoed for tax reduction which is being used in the unincorporatad area (or roads, adding that this excludes the ~O, of the sales tax which is bcin~ used for the bond issue. He also reported ,that this excludes any existing voted levies. Mr. Hall reported that the estimated sales tax is $3.8 million, adding that the law requires 40\ be used for tax reduction, ~O\ ls.Þt ,_ the Board's discretion, but 14~6' of that mU$t be used for county-wide expenditures which iß based on population, which would be met by using tho entire ~o, sales tnx for the jail and courthouse bond issuo as that would be considered a county-wide expenditure. He concluded by stating that, in addition to any direction the Board may have in finalizing the tentative budget, he would like a date 'set for the next workshop regarding departmental budgets in order to work toward a date for the adoption of the tentative budget, adding that IS days are needed after the assessed values are received to adopt the tentative budget, calculate the millðqes and submit them to ~r. . . Pago Ii T-------------------------------------~- ìJ '. j' ......."""-.-,....'''..'''.....,........''''......,....., " .. ~ '. ~ ~" I ! . I , . . . ____ _______ _ _________ _ _ __ __ _ ___ _ __ ______ .1 ¡;;;;;J ,':~i 1 "'J~ --T-----~--~--~-----~7--~-----~'-~-~------I· . .' . . J ... t ..,~ '. .... .' ri .I~ . . . I ,lit:' ~ ~ . I ~1 '~ ' ..:..~\ .'July 1"1, 19n, Coldln9 with the date, time, and placo of tho first public hearing. . Commissioner plotor qu~stioned, if tho sal~s taxes do not pro~uce, what happens to the' budget? Mr. Hall repliod that' the numbers that aro uaed are offi~al numbers and, if the government changcs tho numbers they would have to be adjusted, adding th~t ~bout 10\ has been allowed for luch a situation. Chairman Wim~r stated, if necessary, thore would have to be an amended budgot downward. Chairman Wimer stated that b~sicðlly th9 County is using the salos tax to fund the new construction, adding that the County falls under the new law regarding tho millage cap and thore will bo some things that cannot bo done. He noted that thcre is a decision to be made which is whether the new building gets built and the sales tax used as planned or does that money get usod for th~ operation of the County instea~. He stated that the courthouse expansion has been delayed tor aeveral years and it now has to be done, therefore, all budgets will hava to be cut if that is the Bonrd's decision. Commissionðr Wenzel stated that he thought last year there had been a decision made regarding a freeze on hiring, no new divisions to be set up and to live within thoir budget, adding that ho thought the same ~as to hold for this year. He stated that there would be increases in salaries for those th~t werc alroady employed, which would be held to 5\. Chairman Wimer stated that he felt thðt everyone has tried to keep their budget down, but it will still havo to come do_~ furthar. He aU9gestod ~hat each departmont should tÐke action to stop any expenditures for tho rest of the year in order to ~ain ^s much money aa Pðq8 7 I noQ~ 069 PA~øæ ., , . - - -- -- - -.- - ....... -- ---- ----- --..-.------ ---------- -,.....--------------------------------------~ '&001( 069 fACf 6M July 14, 19112 possiblo. Also, no one should be hired or any vðcnnclco tilled unlous tho Board ðuthoriz~s it, no ~ore cðplt~l ~xp~nditurcG, and no further equipment be purchðsed that has been budgoted, for the next tew monl;hs in order to built up the cash cðrryover. He 8t~ted that if thero 18 anything internally that can wait, It ift incumbent of the Board to do 80. Mr. Hall stated that, in following Chairman Wimer's suggestion,- tho county would g~in an extra approximate $300,000. Ho noted that in tho past few years, the depðrtmento hnve been spending their budgets, adding that throe yeðrs ago there was cash carryover from departments not spending their budgets. He stated that this year it appears that departments will be spendIng their budgets ðnd rcvenues will bo down" adding that thore may be a shortfall in revenues before the end of the , yo a r . Chairman Wimer stated that the Doard should look at ðny capital projects that have not begun to see i( they could be postponed for the rest of this year. Clerk Reagan stated that som~ dircction has to be given to all departments under the Clerk, the Sheriff, the Manager, the Board, anybody that has any impact with revenues or expenditures to let the~ know what the problem is and how much tho budget has to be cut, to which Chairman Wimcr agreed. Mr. Hall stated that tho problem would not end this year, adding that it thero is not direct reduction from operating expenses and direct recurring increases in revenues, next year will be similar when there is ð 15' cap on taxos. He stated that if taxes are 50' of tho " PðCJ e 8 , , "'~'_.""_....- , . ... -.. ,- ~rt'· j'T] ~-J L....... w..-.....j ~" ,I . ' , . , ---------------------------------.------ July Iii, 19A2 operating funda and a 15' increaso in taxas and there is no chenge In revonue., thoro is 7-1/2\ now monoy to work with, which might be the I\ðxlmum. He stated that if thQre is any further decreaso in r.vonues, the new money drops down to about 6'. Chairman Wimer questioned if tho courthouso addition was not built would thore still be a problem, to which Mr. Hall replied that there would only be a half million shortfoll which could be obtained through deferring soma capital proj~cts. Chairman Wimer stated that he wanted en opinion from othcr constitutional officcrs re~arding the courthouse expansion, adding that he is not advocating this, but would simply like to ask each officer. Sheriff Rogcrs stated that tho jail is co~pletely full nnd he has to keep moving peoplo around. He stated that tho Stato is making demands and they h~ve not done anything as far, os taking the County into court because thc Stntc realizcs that tho County is moving forward on the expansion, addin~ that the minuto the expansion is deforred, the COUQty will ond up in court with a suit against them. Chairman Wimer stated that the County moved forward regarding th. expansion, but now that each department is going to have to cut their budqet, he felt that it is only fair to ask each constitutional officer his feolings on the expansion. Mr. Carlton stated that he agreed with tho now building, adding that he hoped to havo his bud~ct completed by the ond of tho week. Mr. Colding stated that there is ð problem and the County has to go according to priorities. Clerk Raagan stated that he undorstands thc problem regarding tho, pag_ 9 ~OD1( 069 fACt 535 r .:;~ :',,; - - -- - - - --,- - -~ - - - - - - - -- -,or- - - - -.- -- - -,,- -1!1"'- - - ----...'{', . .... . i.- '.' '.~ .~~~ .' " I_';,~ $ I; . . I ' . --------------------------~-------------- MOP: 069 fAct. July 14, 1902 . t'· ~ -- - - - - - - - - - -- - --.-.. - - - - - - - - ~ -.- --- - -------- "'-"""""~" jol1, adding th~t, howovor, it iN hard (or him to accept ð S30 million Justice Center. 110 statod thðt he felt thðt the State Attorney, the Public Cafendor and tho Judges should be part of the decision. Mr. Hall statéd that the ~illðge rate for Collier County is the 10woÐt in the state, Dddlng that the one time that the County needs to raiae taxes, it cannot. Chairman Wimer stat.ed thðt there would obviously have to be some reductions in tho budgot expendituros and somo priorities aot. ...*.*~ Recoss lll20 A.M. - Reconvened 11:30 A.M.·*······ Tap. '3 It.. 2 TENT~TIV!: AUDGET SCHEDULES SET FOR MONDAY, JULY 19, 1982, 11100 ~.H. FOR SOLID W^STE FEES AND COUNTY MAN^Cf.R ^ND JULY 19, 1982, 1:30 P.M. FOR SHERIFF'S DEPARTMENT - (SCfIEDULE ~^S CHANGED L^TER IN DAY) Chairman Wimer directed that Monday, July 19,1982, lllOO a.m., be set for thn Solid Waste fees ~nd tho County Manager budget and Monday, July 19, l:30 p.m. be set for tho Sheriff's Budgot, and Tuesday, Julý 20, 1982, 9:00 A.M., for continuðtion of the tcntQtive budgot revi~~. Mr. Hall stated that the tontative budgct had to be adopted by August 15, but ho was hoping for a deadline of August 10, 1982. Tho Board dlr~ctcd Hr. Hðll to put 40~ of tho sales tax in the unIncorporatod area of the ~STD for roads and 60\ for General Gund purposos. * . it * * . . . . Thore being no furthor bunincss for the good of the County, the meotinq woo adjourned by ordar of the Chair - Timo 11145 A.M. pege 10 . . " I' ., .