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HomeMy WebLinkAboutbocc.res.115.2014PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # //1 2014 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2014, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR PITKIN COUNTY, COLORADO, AND ITS SPECIAL DISTRICTS FOR THE 2015 BUDGET YEAR 1) The assessed valuation for county -wide Pitkin County increased 0.42% as defined by the County Assessor's 2014 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, and 4) The 2014 valuation of assessment, as certified by the County Assessor on November 14, 2014, and the amount of money necessary to balance the budget for each county fund are listed in the attached table, and 5) The voters authorized an increase to the mill levy for the ambulance district up to .501 mills in November 2014. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that for the purpose of balancing the 2015 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 2014; 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: 2014 2014 Assessed Net 2015 Taxing District and Fund Valuation Mill Levy Property Tax PITKIN COUNTY General Fund $ 2,609,828,700 2.476 $ 6,461,936 Road & Bridge Fund 2,609,828,700 0.182 474,989 Human Services Fund 2,609,828,700 0.065 169,639 TV & FM Translator 2,609,828,700 0.289 754,240 Healthy Community Fund 2,609,828,700 0.802 2,093,083 Open Space & Trails Fund 2,609,828,700 3.750 9,786,858 PITKIN COUNTY SUBTOTAL 19,740,745 Pitkin County Library Fund 2,443,984,400 1.490 3,641,537 Aspen Ambulance District Fund 1,961,279,130 0.400 784,512 Twining Flats GID Fund 2,471,540 6.755 16,695 Redstone Ranch Acres GID 1,746,290 4.978 8,693 GRAND TOTAL $ 24,192,182 INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING ON THE 3RD DAY OF DECEMBER, 2014. NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE 20TH DAY OF NOVEMBER, 2014. NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.aspenpitkin.com) ON THE 5TH DAY OF DECEMBER 2014. ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE 15TH DAY OF DECEMBER, 2014. POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.aspenpitkin.com) ON THE 19TH DAY OF DECEMBER, 2014. PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN TIMES WEEKLY ON THE 25TH DAY OF DECEMBER, 2014. BOARD OF COUNTY COMMISSIONERS Robert A. Ittner. Jr. (also acting as the Board of Directors of the Aspen Ambulance District, and the Redstone Ranch Acres and Twining Flats General Improvement Districts) Date: Z ! 10 RECOMMENDED FOR APPROVAL: MANAGER APPROVAL: P -z-- j/' -Y,6 John Redmond Jon PA66o6k Finance Director County Manager 11 A .f .la ,1= O X N W C m U v 0 U X H X x A H m M NW m M W M d W N d M m m m m m N o m Co r m m 10 W m W d e d r O n n W n F N m W N m m M Q O l0 N 10 m N O d O O N W A r W W W O N W m O N A W d Q N O O O O M n O W Q o OJ 5 N N -_ 15 0 m M W d M m 0 a a Q m N O On O O d 'O O OC! O O O m E O O O O O O O O J � m Q W M M d N A N m m N A Y O d m N W W Q N W W m e m X M A W N W W m N m f o A W m r ¢ N d N '0 W W O n M 01 N A m W m m m m m d W m m M N m N O Z J N N O O M O O N W O o'� o 0 0 0 0 0 0 0 o m c o 0 0 0 0 0 0 0 0 m a c o 0 0 0 0 0 0 � m J J Y m U ¢' m A N W A O N m N O A ID m p N O M m r N 10 N A m � J 0 0 0 0 0 0 p r a m n n n r n n e - m N d a N N N N N N m r A Q m m m m m m m N e n O J 0 0 0 0 0 0 d m N N � � m m W W m m d m N N N N N N N r J Q F C O J F LL m a o c c N O c o J uJ. ❑ LL N c m C J �� J m❑ LL V H LL O q LL m Q U_ >> LL m N j r } a C❑ L K F m 2 m E~ J m O J h > j a pV mm yZE ~'-'� Umom $Cma OOUYr Yc aQEn LL,c F Z Z m o J=zaOKxmoa oQmFrcmCO~ Attachments PITKIN COUNTY FUND BALANCE OVERVIEW • Restricted Fund Balances: - Park Dedication Fees 2015 - State Superfund Tip Fees 470,625 - Veterans Memorial 2,557 - Tipsy Taxi Pnoj. 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 11,014,449 24,842,116 26,010,762 (5,367,839) 4,477,964 (6,536,485) 17% General Fund Capital 958,897 4,557,967 6,145,487 5,500,000 4,871,377 3,912,480 79% TABOR Reserve 703,449 - - - 703,449 Contingency 3,296,551 - - 343,797 3,640,348 343,797 General Fund Restricted 850,923 - - - 850,923 - 16,824,269 29,400,083 32,156,249 475,958 14,544,061 (2,280,208) 45% TOTAL GENERAL FUND SPECIAL REVENUE FUNDS: Open Space & Trails Fund 8,146,160 10,371,860 5,175,030 69,000 13,411,990 5,265,830 259% Healthy Rivers & Streams Fund 1,300,104 939,655 593,544 - 1,646,215 346,111 277% Healthy Community Fund 128,578 2,162,122 1,618,017 (491,958) 180,725 52,147 11% Translator Fund 1,349,195 836,906 1,549,229 - 636,872 (712,323) 41% Library Fund 4,339,924 5,848,196 8,810,638 2,000,000 3,377,482 (962,442) 38% Library Capital Reserve Fund 3,288,899 8,420 - (2,000,000) 1,297,319 (1,991,580) Ambulance District 224,624 811,246 830,809 - 205,061 (19,563) 25% Transit Sales & Use Tax Fund 9,649,620 14,081,861 17,005,968 - 6,725,513 (2,924,107) 40% Transit Sales Tax Debt Fund 165,429 657,343 657,343 - 165,429 - 25% Housing Impact Fund 11,730,070 808,700 7,397,714 - 5,141,056 (6,589,014) 69% Conservation Trust Fund 337 53,130 - (53,000) 467 130 PROPRIETARY FUNDS: Airport 10,585,746 15,067,868 14,703,751 - 10,949,863 364,117 74% Solid Waste Center 2,062,408 4,912,135 5,095,020 - 1,879,523 (182,885) 37% GID FUNDS., Redstone Ranch Acres GID 8,946 8,997 7,435 - 10,508 1,562 141% Twining Flats GID 19,948 17,389 19,255 - 18,082 (1,866) 94% INSURANCE FUNDS: Risk 449,006 449,006 Insurance IBNR 2,757,171 2,757,171 Health Insurance- - 73,030,434 85,985,911 95,620,002 63,396,343 (9,634,091) 66% TOTAL: • Restricted Fund Balances: - Park Dedication Fees 23,373 - State Superfund Tip Fees 470,625 - Veterans Memorial 2,557 - Tipsy Taxi 94,508 - $10 Motor Vehicle Fee 111,736 -$1E-Recording Surcharge 78,124 - Animal Shelter 70,000 850,923 14 a a o m m O dY p y E a c m - m n m>> a m C K LL J m m c m F v m F m s m m> m U n¢ w u.m n m m o i n S LL woe e 'c m o m U LL X O m e SO W t P CQ i> E O m mLLmE mmmm0 fO dO O S 3 utU LL .m rc5UEOmrmLLmcdd 2F uQ > mm m 0 H mmO m w oii mX E = c o a > a m a i U Fo D_ O O x 0x J m U w 06=<< m m Q a Q L F F Q m U 1'I m m N Y N m m m N py N_ 0_ m_ W_ N_ I b_ Y_ m a 1(y� m m_ M A N N W P P N Q Y W 1.1 A m d m m tl b P tl j m P A O b N N m A m P m' N O O N b m tl O N m N b O N A m bP d N P b m N b N m m m m N P W O tl O A N Y e- N N O N W O N Y W A O P d W m W P m b Y W b N O mOrNmY _G" N A_W NO O AOmY._�.W mmN AO .q - p m O N b O N m pp Y b pp r A _m_Y_ _ .mW_ A m W P m O m m w b m d b m O m P W m W m P m_O_N m A_N_O_� N m_N rN_ � � O m m W W P W m NP_N W_N N_ N �m_N_N W b O_ W W W A Y �' N d � -N O N �mmPbm_NY W_b_W �m !1 d_P_Od P_ bbb m W Ymm OO p tl d N b N A 0 0 Y m m A I W w 0 0 0 A m P A W O VAS= N P NSA _ W m O A O Y P O b W W b m m A V O N A A P O_ N N A f P b" A N m d b m f t ° N A N m N N N N A b b A AOS Nm_ _N N N O N O N N m A O A d O A tl A A W md O A NbO� W Na. 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