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HomeMy WebLinkAboutBOCC Packet 12132011 Budget Resolutions 2012 TUESDAY, DECEMBER 13, 2011 Work Session Plaza One Meeting Room 10:00 SPECIAL MEETING Executive Session with Open Space & Trails Board 11:00 ADJOURN SPECIAL MEETING AND EXECUTIVE SESSION Joint Meeting with Open Space and Trails Board 12 NOON LUNCH BREAK 1:00 PM • Memos of Interest (None) • Future Agendas /Agenda Requests /Monthly Calendar • BOCC Open Discussion 2:00 SPECIAL MEETING 2 Reading and Public Hearing Three Resolutions Concerning the 2012 Budget: 1. Summarizing Revenues and Expenditures for each Fund and John Redmond Adopting a Budget for Pitkin County, Colorado for the Connie Garofalo Calendar Year 2012 Tom Oken 2. Appropriating Sums of Money to the Various Funds, for Pitkin County, Colorado, 2012 Budget Year 3. Levying General Property Taxes for the Year 2011, to Help Defray the Costs of Government for Pitkin County, Colorado, and its Special Districts for the 2012 Budget Year ADJOURN SPECIAL MEETING • 3:00 BREAK 3:15 Draft Comments Re: BLM Draft Resource Management Plan & Draft Cindy Houben Environmental Impact Statement Ellen Sassano 4:00 SPECIAL MEETING — EXECUTIVE SESSION 5:00 Aspen Hydro Power Plant State Marijuana Regulations C.R.S. 24- 6- 402(4)(b) Property Acquisition C.R.S. 24- 6- 402(4)(a) ADJOURN SPECIAL MEETING AND EXECUTIVE SESSION AGENDA SUBJECT TO CHANGE AGENDA ITEM SUMMARY MEETING DATE: December 13, 2011 AGENDA ITEM TITLE: Second Reading and Public Hearing for Three Resolutions Concerning the 2012 Budget: 1. A Resolution Summarizing Revenues and Expenditures For Each Fund and Adopting a Budget for Pitkin County, Colorado for the Calendar Year 2012 2. A Resolution Appropriating Sums of Money to the Various Funds, for Pitkin County, Colorado, 2012 Budget Year 3. A Resolution Levying General Property Taxes for the Year 2011, to Help Defray the Costs of Government for Pitkin County Colorado, and Its Special Districts for the 2012 Budget Year STAFF RESPONSIBLE: John Redmond, Connie Garofalo ISSUE STATEMENT: We are seeking approval on three resolutions concerning the 2012 budget. The 2012 Budget Adoption Resolution and the Budget Appropriation Resolution represent the 2012 budget by fund as prescribed by state budget law. It is necessary to formally adopt and then appropriate the 2012 budget. In addition, there is a resolution to set the mill levies for the funds that the BOCC oversees including the General Improvement Districts and Ambulance District. LINK TO STRATEGIC PLAN: The budget is prepared keeping the goals of the strategic plan in mind. Supplemental requests advancing the strategic goals are given a higher priority than those that may not. The County prepares a five -year budget plan in order to assure the responsible and accountable stewardship of County assets. BACKGROUND: This budget complies with the County's budget policy to adopt a balanced five -year plan for General Fund operations (General Fund, Road & Bridge and Human Services funds). This policy assures that any ongoing requests for services can be funded over a period of time, and further assures that the County can financially sustain the services valued by the community. The five -year plan for the General Fund provides a combined surplus of $42,011, after funding the recommended supplemental requests. The 2012 budget also establishes a Capital Fund with a revenue stream of 50% of sales tax and a re- designation of General Fund balances to use for General Fund roads, facilities, technology, and vehicle projects and expenditures. Budget Resolutions: Over the last three months the Board has heard presentations from representatives of each strategic plan core focus area to understand the operations and needs of the departments which are providing services to our citizens. During these meetings, the Board supported additions to the base budget that were justified to meet increases in service demands and /or enhance the strategic goals of the County. A summary of the supplementals submitted is provided as an attachment to this memo, as well as, a summary of the general fund operations five -year plan and the 10 -year capital plan. 1 Setting County Mill Levies: The revenue limit for property tax calculations for most County funds is the most restrictive of the Home Rule Charter, TABOR (Taxpayers' Bill of Rights), or the statutory 5.5% revenue limitations. The Ambulance and General Improvement Districts are not subject to the Home Rule Charter, so TABOR limits apply unless the inflation is greater than 5.5 %. TABOR restricts property tax to the lessor of: (1) the base mill rate less temporary credits or (2) the prior year's revenue plus inflation and new construction. Although the terms are the same, the basis of the calculations is different. The following table describes the basis of the calculation. Growth Inflation basis Growth Inflation Total allowed increase basis TABOR Calculated Estimate of .56% 4.2% 4.76% on actual Denver/Boulde values r CPI Home Rule Calculated October CPI -U 0.46% 3.5% 3.96% annual Charter on assessed 5.63% cumulative values Statutory Calculated 5.5% 0.46% 5.5% 5.96% limits on assessed values Every two years, the County Assessor revalues all properties in the County. The valuation of County property for the 2012 budget is based on market conditions as of June 30, 2010. Market conditions declined just after the 2008 revaluations that represented the real estate market's high point. After four years of extraordinary growth in the real estate market, the assessed values declined significantly. The total assessed value of the property in the county went from $3,683,830,340 (based on 2008 values) to $2,768,117,000 (based on 2010 values), representing a 24.8% decline in market conditions. Assessed valuations could decline approximately 26% more before the General Fund mill rate would restrict our ability to capture growth and inflation limitations. Open Space and Trails, a small portion of the Library, and General Obligation Debt are not subject to TABOR, as the revenue is limited by the mill rate. These restrictive mill rates cause the tax revenue to increase in periods of increasing property values, but revenues decline when property values decline. The anticipated Open Space tax collections of $10.5 million are $1.83 million less than collections in 2011. Total property tax revenues for the County are $23.3 million and are $1.442 million less than last year's estimate. The large number of abatements granted in 2011 resulted in $259,000 more revenue included in the 2012 budget. Taxes per fund are $6.6 million to support the General Fund (General, Road & Bridge, and Human Services); $10.5 million to the Open Space and Trails program; $1.57 million to the Healthy Community Fund; $3.35 million to the Library District; $697,000 for the 2 TV and FM Translator program; $408,000 for the Ambulance District; and $26,600 for Twining Flats and Redstone Ranch Acres General Improvement Districts. General obligation debt issues for affordable housing will be repaid in 2012: therefore the levy of $152,000 will not be required in future years. KEY DISCUSSION ITEMS: At our last meeting, the Board requested additional information about prior year mill levies and future payroll data. Attached are two charts showing the multi -year history of property taxes and a table that combines two years of property tax data. In addition, we have a summary of the labor percentage increases and other increases to labor for the period 2009 -2016. BUDGETARY IMPACT: These documents are the basis for the 2012 budgets for all funds which the Board of County Commissioners oversees. RECOMMENDED BOCC ACTION: Each resolution needs to be acted upon as a separate action item. 1. Approve A Resolution Summarizing Revenues and Expenditures For Each Fund and Adopting a Budget for Pitkin County, Colorado for the Calendar Year 2012 at second reading and public hearing on December 13, 2011. 2. Approve A Resolution Appropriating Sums of Money to the Various Funds, for Pitkin County, Colorado, 2012 Budget Year at second reading and public hearing on December 13, 2011. 3. Approve A Resolution Levying General Property Taxes for the Year 2011, to Help Defray the Costs of Government for Pitkin County, Colorado, and Its Special Districts for the 2012 Budget Year at second reading and public hearing on December 13, 2011. ATTACHMENTS: The above mentioned resolutions are attached. In addition, the following items have been attached: • General Fund Operations Five -Year Plan • Capital Fund Ten -Year Plan • Fund Balance Overview showing revenues and expenditures by fund for the Pitkin County 2012 Budget • Summary of the supplemental budget requests submitted by staff and recommended for funding • Property tax multi -year history charts • Property tax comparison table • Labor increases table 3 PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # 2011 A RESOLUTION SUMMARIZING REVENUES AND EXPENDITURES FOR EACH FUND AND ADOPTING A BUDGET FOR PITKIN COUNTY, COLORADO FOR THE CALENDAR YEAR 2012. 1) The Board of County Commissioners of Pitkin County has appointed the County Manager to prepare and submit a proposed budget for their approval. This budget was prepared in conformance with Colorado State Constitution Amendment One; and 2) Upon due and proper notice, published or posted in accordance with state law, said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 13, 2011, and interested citizens were given the opportunity to file or register any objections to said proposed budget; and 3) Whatever increases may have been made in expenditures, like increases were made to revenues so that the budget remains in balance; and NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that estimated revenues, transfers from other funds, and use of prior years' surplus for each fund are as follows: 2012 USE OF TRANSFER TOTAL PRIOR YEARS' FROM OTHER `FUNDS REVENUES SURPLUS FUNDS TOTAL General Fund 16,235,868 0 640,223 16,876,091 Capital Fund 3,530,168 1,596,492 0 5,126,660 Road & Bridge Fund 2,502,408 0 0 2,502,408 Human Services Fund 1,110,530 10,641 85,072 1,206,243 Translator Fund 745,779 0 0 745,779 Healthy Community Fund 1,609,822 105,812 0 1,715,634 Redstone Ranch Acres GID Fund 9,327 126 0 9,453 Aspen Ambulance District Fund 424,291 0 0 424,291 Open Space & Trails Fund 11,214,542 0 69,000 11,283,542 Enhanced 911 Authority Fund 566,100 59,479 0 625,579 Conservation Trust Fund 55,170 0 0 55,170 Housing Impact Fund 391,120 1,908,850 0 2,299,970 Healthy Rivers and Streams Fund 740,145 0 0 740,145 Public Health Fund 275,000 0 0 275,000 Transit Sales /Use Tax Fund 11,360,736 0 0 11,360,736 Aspen Library Endowment Fund 1,680 0 0 1,680 Aspen Library Fund 3,493,246 0 0 3,493,246 Transit Sales Tax Debt Fund 666,583 0 0 666,583 Twining Flats GID Fund 18,102 0 0 18,102 County General Obligation Debt Fund 156,398 584 0 156,982 Airport Fund 14,378,693 0 0 14,378,693 Resource Recovery Fund 3,964,118 145,826 0 4,109,944 73,449,826 3,827,810 794,295 78,071,931 4 G :\budget\2012\original \Reso\2012 budget reso BUD ADOPT RESO That estimated expenditures, transfers to other funds, and additions to surplus for each fund are as follows: • 2012 ADDITIONS TRANSFER TOTAL TO TO OTHER (FUNDS EXPENDITURES SURPLUS FUNDS TOTAL General Fund 16,633,106 128,913 114,072 16,876,091 Capital Fund 5,126,660 0 0 5,126,660 Road & Bridge Fund 2,502,408 0 0 2,502,408 Human Services Fund 1,206,243 0 0 1,206,243 Translator Fund 693,029 52,750 0 745,779 Healthy Community Fund 1,310,411 0 405,223 1,715,634 Redstone Ranch Acres GID Fund 9,453 0 0 9,453 Aspen Ambulance District Fund 392,049 32,242 0 424,291 Open Space & Trails Fund 4,243,913 7,039,629 0 11,283,542 Enhanced 911 Authority Fund 625,579 0 0 625,579 Conservation Trust Fund 0 170 55,000 55,170 Housing Impact Fund 2,299,970 0 0 2,299,970 Healthy Rivers and Streams Fund 402,526 337,619 0 740,145 Public Health Fund 275,000 0 0 275,000 Transit Sales /Use Tax Fund 10,476,665 884,071 0 11,360,736 Aspen Library Endowment Fund 0 1,680 0 1,680 Aspen Library Fund 3,418,668 74,578 0 3,493,246 Transit Sales Tax Debt Fund 666,583 0 0 666,583 Twining Flats GID Fund 15,605 2,497 0 18,102 County General Obligation Debt Fund 156,982 0 0 156,982 Airport Fund 12,110,227 2,268,466 0 14,378,693 Resource Recovery Fund 3,889,944 0 220,000 4,109,944 66,455,021 10,822,615 794,295 78,071,931 That the budget as submitted, amended and herein above summarized by fund, is hereby approved and adopted as the budget of Pitkin County for 2012. That the budget as hereby approved and adopted shall be signed by the Chairman of the Board of County Commissioners and made a part of the public records of the County. INTRODUCED FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 7TH DAY OF D 2011. NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 1ST DAY OF DECEMBER, 2011. APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE 13TH DAY OF DECEMBER, 2011. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 22ND DAY OF DECEMBER, 2011. ATTEST: BOARD OF COUNTY COMMISSIONERS Jeanette Jones Rachel E. Richards, Chairwoman Deputy Clerk & Recorder Date: RECOMMENDED FOR APPROVAL: MANAGER APPROVAL: John Redmond Jon Peacock Finance Director County Manager 5 G :\budget\2012\original \Reso\2012 budget reso BUD ADOPT RESO PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # 2011 A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS FOR PITKIN COUNTY, COLORADO, 2012 BUDGET YEAR. 1) The Board of County Commissioners has adopted the annual budget in accordance with the local government budget law, on December 13, 2011; and 2) The Board of County Commissioners has made provision therein for revenues in an amount equal to or greater than total proposed expenditures as set forth in said budget; and 3) It is not only required by law but also necessary to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operations of the County. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that the following sums are hereby appropriated from the revenue of each fund, as the expenditures of each fund, for the purposes defined in the annual budget presentation: 2012 ADDITIONS TRANSFER TOTAL TO TO OTHER (FUNDS EXPENDITURES SURPLUS FUNDS _ TOTAL General Fund 16,633,106 128,913 114,072 16,876,091 Capital Fund 5,126,660 0 0 5,126,660 Road & Bridge Fund 2,502,408 0 0 2,502,408 Human Services Fund 1,206,243 0 0 1,206,243 Translator Fund 693,029 52,750 0 745,779 Healthy Community Fund 1,310,411 0 405,223 1,715,634 Redstone Ranch Acres GID Funs 9,453 0 0 9,453 Aspen Ambulance District Fund 392,049 32,242 0 424,291 Open Space & Trails Fund 4,243,913 7,039,629 0 11,283,542 Enhanced 911 Authority Fund 625,579 0 0 625,579 Conservation Trust Fund 0 170 55,000 55,170 Housing Impact Fund 2,299,970 0 0 2,299,970 Healthy Rivers and Streams Fun 402,526 337,619 0 740,145 Public Health Fund 275,000 0 0 275,000 Transit Sales /Use Tax Fund 10,476,665 884,071 0 11,360,736 Aspen Library Endowment Fund 0 1,680 0 1,680 Aspen Library Fund 3,418,668 74,578 0 3,493,246 Transit Sales Tax Debt Fund 666,583 0 0 666,583 Twining Flats GID Fund 15,605 2,497 0 18,102 County General Obligation Debt 156,982 0 0 156,982 Airport Fund 12,110,227 2,268,466 0 14,378,693 Resource Recovery Fund 3,889,944 0 220,000 4,109,944 66,455,021 10,822,615 794,295 78,071,931 6 G: \budget\2012 \original \Reso\2012 budget reso APPROPRIATION RESO AND FURTHER BE RESOLVED that all expenditures drawn against this appropriation shall be consistent with state law, the Pitkin County procurement code, the Pitkin County personnel policies, and Pitkin County resolution 83 -10, as amended. INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 7TH DAY OF DECEMBER, 2011. NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 1ST DAY OF DECEMBER, 2011. APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE 13TH DAY OF DECEMBER, 2011. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 22ND DAY OF DECEMBER, 2011. ATTEST: BOARD OF COUNTY COMMISSIONERS Jeanette Jones Rachel E. Richards, Chairwoman Deputy Clerk & Recorder Date: RECOMMENDED FOR APPROVAL: MANAGER APPROVAL: John Redmond Jon Peacock Finance Director County Manager 7 G: \budget\2012 \original \Reso\2012 budget reso APPROPRIATION RESO PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # 2011 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2011, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR PITKIN COUNTY, COLORADO, AND ITS SPECIAL DISTRICTS FOR THE 2012 BUDGET YEAR 1) The assessed valuation for county -wide Pitkin County declined 24.86% as defined by the County Assessor's 2011 appraisal of all new real property as described by the existing state property tax law. This assessed valuation is applied to the mill levy for each county taxing entity or fund listed, to determine the property tax herein; and 2) A temporary mill levy reduction is necessary to avoid collection of excess revenue under Colorado State Constitution, Article X, Section 20, and the Colorado Legislature has determined that either a temporary property tax credit or a temporary mill levy rate reduction is a reasonable method for setting annual mill levies and effecting property tax refunds in accordance with Section 20 of Article X of the State Constitution, C.R.S. section 39 -1- 111.5; and 3) C.R.S. section 39 -1 -111.5 authorizes a local government to certify a refund in the form of a temporary property tax credit or a temporary mill levy rate reduction, provided that the certification includes the gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy and under C.R.S. section 39 -1- 111.5(4), the Assessor shall, concurrent with delivery of tax warrants to the Treasurer, itemize duly certified temporary property tax credits or temporary mill levy rate reductions in the manner set forth in C.R.S. section 39 -1- 111.5(2), and under C.R.S. section 39 -1- 111.5(5) the tax statements shall indicate by footnote which local government mill levies reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund. 4) The 2011 valuation of assessment, as certified by the County Assessor on November 29, 2011, and the amount of money necessary to balance the budget for each county fund are listed in the attached table. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that for the purpose of balancing the 2012 budget, the following taxes are hereby levied upon each dollar of the total valuation for assessment of all taxable property within the taxing districts shown below for the year 2011; that a temporary mill levy rate reduction is authorized; and that the individual mill levies are expressed in terms of the gross mill levy, the temporary mill levy rate reduction shown in mill levy equivalents, and the net mill levy as shown in Exhibit A: 8 G: \budget\2012 \original \Reso \mill reso 12 -final MILL RESO 2011 2011 Assessed Net 2012 Taxing District and Fund Valuation Mill Levy Property Tax PITKIN COUNTY General Fund $ 2,768,117,000 2.150 $ 5,951,452 Road & Bridge Fund 2,768,117,000 0.158 437,362 Human Services Fund 2,768,117,000 0.065 179,928 TV & FM Translator 2,768,117,000 0.252 697,565 Healthy Community Fund 2,768,117,000 0.567 1,569,523 Open Space & Trails Fund 2,768,117,000 3.797 10,510,540 County General Obligation Fund 2,768,117,000 0.055 152,246 PITKIN COUNTY SUBTOTAL 19,498,616 Aspen Library Fund 2,584,699,770 1.296 3,349,771 Aspen Ambulance District Fund 2,059,060,190 0.198 407,694 Twining Flats GID Fund 3,276,210 5.368 17,587 Redstone Ranch Acres GID 2,185,010 4.146 9,059 GRAND TOTAL $ 23,282,727 INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 7TH DAY OF DECEMBER, 2011. 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W ° m v ¢ LL Ic V 1 I ' z f o°c z W L �+ O f A b' K F (J = K 7 h Q I'a. W U U U n 6 t A 1 � u PITKIN COUNTY FUND BALANCE OVERVIEW 2012 Proj. Begin. Budgeted Budgeted Transfers Ending Net Change in Fund Balance as Fund Balance Revenues Expenditures In & Out Fund Balance Fund Balance % of Expenditures GENERAL FUND: General Fund Operations 8,360,628 19,848,806 20,341,757 611,223 8,478,900 118,272 42% General Fund Capital 8,154,511 3,530,168 5,126,660 - 6,558,019 (1,596,492) 128% TABOR Reserve 661,442 - - - 661,442 Contingency 3,338,558 - - - 3,338,558 General Fund Reserved * 1,361,439 - - - 1,361,439 - TOTAL GENERAL FUND 21,876,578 23,378,974 25,468,417 611,223 20,398,358 (1,478,220) 80% SPECIAL REVENUE FUNDS: Open Space & Trails Fund 1,307,657 11,214,542 4,243,913 69,000 8,347,286 7,039,629 197% Healthy Rivers & Streams Fund 985,559 740,145 402,526 - 1,323,178 337,619 329% Healthy Community Fund 118,525 1,609,822 1,310,411 (405,223) 12,713 (105,812) 1% Translator Fund 687,428 745,779 693,029 - 740,178 52,750 107% Enhanced 911 Authority 781,072 566,100 625,579 721,593 (59,479) 115% Library Fund 191,075 3,493,246 3,418,668 - 265,653 74,578 8% Library Endowment Fund 5,499,180 1,680 - - 5,500,860 1,680 Ambulance District 608,153 424,291 392,049 - 640,395 32,242 163% Transit Sales & Use Tax Fund 10,160,435 11,360,736 10,476,665 - 11,044,506 884,071 105% Transit Sales Tax Debt Fund 171,023 666,583 666,583 - 171,023 - 26% Housing 6.0. Debt 9,808 156,398 156,982 - 9,224 (584) 6% Housing Impact Fund 10,121,384 391,120 2,299,970 - 8,212,534 (1,908,850) 357% Conservation Trust Fund 2,626 55,170 - (55,000) 2,796 170 Public Health Fund - 275,000 275,000 - - - 0% PROPRIETARY FUNDS: Airport 7,629,173 14,378,693 12,110,227 - 9,897,639 2,268,466 82% Resource Recovery 3,385,467 3,964,118 3,889,944 (220,000) 3,239,641 (145,826) 83% GID FUNDS: Redstone Ranch Acres GID 5,818 9,327 9,453 - 5,692 (126) 60% Twining Flats GID 13,717 18,102 15,605 - 16,214 2,497 104% INSURANCE FUNDS: Workers Comp 350,000 350,000 Insurance IBNR 825,109 825,109 Health Insurance 1,663,990 1,663,990 TOTAL: 66,393,777 73,449,826 66,455,021 - 73,388,582 6,994,805 110% * Reserved Fund Balances: - Park Dedication Fees 748,073 - State Superfund Tip Fees 421,882 - Air Quality Mitigation 24,666 - Veterans Memorial 3,620 - Tipsy Taxi 163,198 1,361,439 13 G: \budget \2012 \original \5 Year Plan \2012 Fund Balance Summary p U 0 co c �+ O 0 O '0 .i g C •O 9 co N a c c C t 0 s Q C lQ co cox X _N , - g T 2 a a E tfi • ti u � m .1 E J °� : _ a L E 5 `' t 9 °) E n Z O a) O E Q .:55- E m n m E E E E c E $.- $ 4 n- ( a U U p m a E E E 2 €£ 8 £ c c E U «� y � ' 3 c a a 0 Z m i -) • 0 0 8 0 U d °a) E c >, c 0 y 73 z v °0w o ,E , . c v v a) w N LL T T C W ?. 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