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HomeMy WebLinkAboutAgenda - 09-11-2014 - 51 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 11, 2014 Action Agenda Item No. 5 SUBJECT: Potential Bond Issuance and Debt Capacity DEPARTMENT: Finance and Administrative PUBLIC HEARING: (Y /N) No Services ATTACHMENT(S): INFORMATION CONTACT: A) County Debt Capacity Schedule Clarence Grier, 919 - 245 -2453 PURPOSE: To receive a report on a potential bond referendum and related debt capacity of a future debt issuance for Orange County. BACKGROUND: Over the past fiscal year, the Board of County Commissioners has discussed the need for a future bond referendum to fund some County and school long - range capital needs. The County maintains excellent bond ratings. S &P - AAA Fitch - AAA Moody's - Aa1 positive outlook The issuance of debt for two of the County's largest projects most recently discussed — New County Jail Facility and Middle School #5 for the Chapel Hill - Carrboro City School District — total a combined $73.2 million dollars, and both projects are included in the current County Capital Investment Plan for the fiscal years 2015 - 2020. It is not anticipated that the new jail project will be included in a potential general obligation bond referendum, but would be financed with alternative financing. Orange County Schools has indicated the need for a new Elementary #8. That project is not scheduled until FY 2021 -2022, but could be a potential project for inclusion in a potential bond referendum. 6 Additionally, in order to afford additional debt, the County would potentially have to increase the property tax rate 2.82 cents for the new debt service. This projected tax increase would not include 1) any future other operating expenditure increases or 2) any future operating expenditure increases related directly to the new facilities and schools being built. Based on current projects included in the County's Capital Investment Plan and future debt service, the County could afford additional debt of the following after FY2018 — 19: Fiscal Capacity Year 2016 $34,762,073 2017 21,359,811 2018 29,089,027 2019 11,405,556 2020 17,808,611 Total $114,425,078 The Board of County Commissioners will need to finalize its decisions regarding outstanding issues such as the need for a future jail and school, and any other potential projects that would be financed with alternative financing and an approved bond referendum. Furthermore, the decision to start an educational campaign and appoint a Capital Needs Advisory Task Force will need to be completed as soon as possible. FINANCIAL IMPACT: There is not a financial impact with the information being provided. There will be a financial impact in future years as decisions are made to proceed with a bond referendum and issuing debt for future County and School projects. All projects that are being considered are currently in the County's Capital Investment Plan. It is currently expected that projects totaling $100 million will be financed with the issuance of general obligation or limited obligation bonds over a period not to exceed 20 years. At current municipal bond interest rates, the total combined debt service is estimated to be $6.1.million annually. This would represent 4.00 cents on the current property tax rate. Based the County current budget and budgeted revenues, the County could afford an additional $25,000,000 of additional general obligation debt capacity for a potential bond referendum if General Fund revenues remain consistent. At current municipal bond interest rates, the total combined debt service for $125 million is estimated to $ 7.6 million annually. This would represent 4.67 cents on the current property tax rate. RECOMMENDATION(S): The Manager recommends that the Board receive the information and provide feedback and direction to staff. Orange County, NC Debt Capacity for a Potential Bond Referendum Attachment A 3 Assumptions #1 $40,000,000 in Fiscal year 2015 -2016 #2 $35,000,000 in Fiscal year 2017 -2018 #3 $35,000,000 in fiscal year 2019 -2020 A B B -A Total Debt Projected Debt Debt Existing FY 2013 -19 New County Jail Total Debt Service Service General Fund Policy Service Additional FY Debt Service CIP Debt Service Debt Service Debt Service Bond Issuance With GO Bond Revenues Debt Service Available Capacity 2 2015 25,372,369 1,156,937 26,529,306 26,529,306 199,570,350 29,935,553 3,406,247 22,708,313 3 2016 22,873,042 1,651,168 24,524,210 - 24,524,210 201,566,054 30,234,908 5,710,698 38,071,320 4 2017 21,757,731 2,525,254 24,282,985 2,548,949 26,831,934 203,581,715 30,537,257 3,705,323 24,702,151 5 2018 22,348,509 1,075,453 - 23,423,962 2,548,949 25,972,911 205,617,532 30,842,630 4,869,719 32,464,793 6 2019 21,597,233 552,282 2,000,000 24,149,515 4,779,280 28,928,795 207,673,707 31,151,056 2,222,261 14,815,076 7 2020 20,946,777 548,675 2,000,000 23,495,452 4,779,280 28,274,732 209,750,444 31,462,567 3,187,835 21,252,231 8 2021 20,341,251 543,941 2,000,000 22,885,192 7,009,611 29,894,803 211,847,948 31,777,192 1,882,389 12,549,260 9 2022 19,601,039 539,101 2,000,000 22,140,140 7,009,611 29,149,750 213,966,427 32,094,964 2,945,214 19,634,757 10 2023 15,081,427 534,153 2,000,000 17,615,580 7,009,611 24,625,191 216,106,091 32,415,914 7,790,723 51,938,151 11 2024 10,569,721 530,100 2,000,000 13,099,821 7,009,611 20,109,432 218,267,152 32,740,073 12,630,641 84,204,275 12 2025 7,090,542 525,918 2,000,000 9,616,460 7,009,611 16,626,071 220,449,824 33,067,474 16,441,403 109,609,351 13 2026 4,753,048 520,609 2,000,000 7,273,657 7,009,611 14,283,268 222,654,322 33,398,148 19,114,880 127,432,533 14 2027 6,386,169 516,194 2,000,000 8,902,363 7,009,611 15,911,973 224,880,865 33,732,130 17,820,157 118,801,044 15 2028 1,568,129 510,650 2,000,000 4,078,779 7,009,611 11,088,390 227,129,674 34,069,451 22,981,061 153,207,074 16 2029 1,308,491 - 2,000,000 3,308,491 7,009,611 10,318,102 229,400,971 34,410,146 24,092,044 160,613,627 17 2030 1,257,283 2,000,000 3,257,283 7,009,611 10,266,894 231,694,981 34,754,247 24,487,353 163,249,021 18 2031 1,206,075 2,000,000 3,206,075 7,009,611 10,215,686 234,011,931 35,101,790 24,886,104 165,907,361 19 2032 1,154,868 2,000,000 3,154,868 7,009,611 10,164,479 236,352,050 35,452,808 25,288,329 168,588,861 20 2033 814,253 2,000,000 2,814,253 7,009,611 9,823,864 238,715,571 35,807,336 25,983,472 173,223,147 21 2034 - 2,000,000 2,000,000 7,009,611 9,009,611 241,102,727 36,165,409 27,155,798 181,038,654 22 2035 2,000,000 2,000,000 7,009,611 9,009,611 243,513,754 36,527,063 27,517,452 183,449,681 23 2036 2,000,000 2,000,000 7,009,611 9,009,611 245,948,892 36,892,334 27,882,723 185,884,821 24 2037 2,000,000 2,000,000 4,460,661 6,460,661 248,408,381 37,261,257 30,800,596 205,337,303 25 2038 2,000,000 2,000,000 4,460,661 6,460,661 250,892,465 37,633,870 31,173,209 207,821,390 26 2039 2,000,000 2,000,000 2,230,331 4,230,331 253,401,390 38,010,209 33,779,878 225,199,188 27 2040 - - 2,230,331 2,230,331 255,935,404 38,390,311 36,159,980 241,066,535 - - - - - 258,494,758 38,774,214 38,774,214 258,494,760 Totals $ 226,027,957 $ 11,730,434 $ 42,000,000 $ 279,758,391 $ 140,192,218 $ 419,950,609 $ 6,150,935,380 $ 922,640,311 $ 502,689,702 $ 3,351,264,678 Assumptions #1 $40,000,000 in Fiscal year 2015 -2016 #2 $35,000,000 in Fiscal year 2017 -2018 #3 $35,000,000 in fiscal year 2019 -2020