HomeMy WebLinkAboutAgenda - 06-10-2014 - 2ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 10, 2014
Action Agenda
Item No. 2
SUBJECT: FY 2014 -15 Fire Districts' Tax Rates
DEPARTMENT: County Manager and Financial PUBLIC HEARING: (Y /N) No
Services
ATTACHMENT(S):
A. Fire Districts' Requests for FY2014-
15
B. Historical Fire District Tax Rates
(from FY 2004 -05 to FY 2014 -15)
INFORMATION CONTACT:
Michael Talbert, County Manager
(919) 245 -2308
Clarence Grier, Assistant County
Manager /CFO (919) 245 -2453
Paul Laughton, Finance and
Administrative Services (919) 245 -2152
PURPOSE: For the Board to have an opportunity to review and discuss the FY 2014 -15 fire
districts' tax rates.
BACKGROUND: During tonight's work session, Commissioners will have the opportunity to
dialogue with two (2) fire districts who have requested a tax rate increase for FY 2014 -15. As in
the past, fire districts requesting tax rate increases present their needs for a tax increase to the
Commissioners at a work session. Staff has invited representatives from the New Hope and
White Cross Fire Districts to tonight's work session to answer any questions and /or provide
additional information to the Board regarding their increase.
Attachment 1 provides information regarding tax rate requests from all twelve (12) fire districts
and /or fire service districts in Orange County for FY 2014 -15, the amount of funds one cent on
the tax rate generates, fund balance information, as well as information detailing the reasons for
the requested tax rate increases. Information regarding all fire districts is located in the Fire
District section of the FY 2014 -15 Manager Recommended Budget beginning on page 299.
K
Attachment 2 reflects historical Fire District tax rates dating back to FY 2004 -05.
The Fire Districts requesting tax rate increases in FY 2014 -15 are as follows:
• New Hope Fire District (Page 302) — increase of .50 cents, going from 9.45 cents to
9.95 cents per $100 assessed valuation. This increase will generate an additional
$28,297 in revenue for the district. The increase is needed to cover operational cost
increases for professional services, increased personnel related expenses, needed
maintenance for both fire stations, increased costs for vehicle maintenance, and an
increase in funding of capital reserves for future apparatus replacement.
• White Cross Fire District (Pages 303 -304) — increase of 2.20 cents, going from 8.80
cents to 11.00 cents per $100 assessed valuation. This increase will generate an
additional $81,371 in revenue for the district. The increase is due to adding 2,080 hours
of paid staff coverage, complete outfitting a service company truck, increase advanced
technical rescue training opportunities, cover increased costs of maintenance and
replacement of equipment (radios, self- contained breathing apparatus, turnout gear, and
fire hoses), cover the increase in costs for the main station renovation and expansion
project, and to allow the rebuilding of their capital reserves.
FINANCIAL IMPACT: Included in the Background Section above.
RECOMMENDATION(S): The Manager recommends that the Board discuss the two (2) Fire
Districts' tax rate increases and give direction to county staff, as appropriate.
Fire Districts' Requests for FY 2014 -15 Attachment A
$ 525,036
Current
Requested
Requested
Requested
Fund Balance
District
2013 -14 Tax
Tax Rate for
Tax Rate
1 Cent
1/10 Cent
Fund Balance
at June 30,
Reasons for Districts' Requesting a Tax Rate Increase
Rate (in
2014 -15
Change
Equals
Equals
for 2014 -15
2013
cents)
2014 -15
Cedar Grove
7.36
7.36
0.00
$ 27,637
$ 2,764
$
$ 18,774
Chapel Hill
15.00
15.00
0.00
$ 18,145
$ 1,815
$ 2,002
Damascus
8.80
8.80
0.00
$ 9,407
$ 941
$
$ 10,638
Efland
7.00
7.00
0.00
$ 67,672
$ 6,767
$
$ 13,802
Eno
7.99
7.99
0.00
$ 71,215
$ 7,122
$
$ 103,325
Little River
4.06
4.06
0.00
$ 41,983
$ 4,198
$
$ 35,700
The increase is due to increases in operational costs for
professional services; increased personnel expenses (pay
raises to 3 Captain positions to bring up to competitive
New Hope
9.45
9.95
0.50
$ 56,593
$ 5,659
$
$ 57,039
market rate, set aside of vacation benefit funds); needed
maintenance for both fire stations and increased costs for
vehicle maintenance; and an increase in capital reserves
set aside for future apparatus replacement of an aging
fleet.
Orange Grove
6.00
6.00
0.00
$ 75,449
$ 7,545
$
$ 22,912
Orange Rural
7.36
7.36
0.00
$ 127,406
$ 12,741
$ 86,972
South Orange
10.00
10.00
0.00
$ 51,050
$ 5,105
$
$ 69,156
Southern Triangle
8.80
8.80
0.00
$ 19,473
$ 1,947
$
$ 85,264
The increase is due to an additional 2,080 hours of paid
staff; complete outfitting a service company truck;
increased advanced technical rescue training; increased
White Cross
8.80
11.00
2.20
$ 36,987
$ 3,699
$
$ 19,452
maintenance and replacement of equipment (radios,
repeaters, SCBA's, turnout gear, fire hose); increased
utility costs; an increase in payment costs for the main
station renovation and expansion project; and rebuild
capital reserves.
$ 525,036
Attachment B
Historical Fire District Tax Rates (from FY 2004 -05 to FY 2014 -15)
(in cents per $100 valuation)
'Revaluation Year
BOLD and highlighted denotes tax rate increase