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Home My WebLink AboutAgenda - 04-05-1993 - VII-E 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 5, 1993 Agenda Abstract Item # V.Lr- E SUBJECT: FISCAL IMPACT ANALYSIS FOR RESIDENTIAL DEVELOPMENT DEPARTMENT: Planning PUBLIC HEARING: Yes No ATTACHMENT(S) : INFORMATION CONTACT: Sample Impact Analyses Planning Director X2592 PHONE NUMBERS: Hillsborough 732-8181 Mebane 227-2031 Durham 688-7331 Chapel Hill 967-9251 PURPOSE: To present a report on the assumptions and methodology used in generating fiscal impact analyses for residential development. BACKGROUND: At its goal setting retreat in December 1992, the Board of Commissioners expressed a desire to receive a report on the assumptions and methodology used in generating fiscal impact analyses for residential development. In 1993, the staff has presented fiscal impact analyses for two subdivisions during the approval process. In addition, an analysis in connection with a Comprehensive Plan amendment has been prepared. It is thus appropriate to review the information at this time. This report provides the requested information and compares the newer methodology [service standard approach] being used now with the methodology [per capita multiplier approach] used for previous fiscal impact analyses, such as the ones included as part of the 1992 report on public school impact fees. Three analyses are provided for comparison. The first is an analysis of Mel Oaks Subdivision included as part of the Public School Impact Fee Report. It was prepared using the per capita multiplier approach and 1989-90 budget data. The second analysis is also of Mel Oaks Subdivision but substitutes the service standard approach. The last analysis is also of Mel Oaks Subdivision but utilizes 1992-93 budget data and the service standard approach. RECOMMENDATION: That the Board receive the report for information. 1980 & 1990 HOUSEHOLD OCCUPANCY CHARACTERISTICS . PA-PIA/r) 93 HOUSEHOLD OCCUPANCY CHARACTERISTICS FOR ORANGE COUNTY, NC BY TOWNSHIP (1) (2) (3) (4) (5) School School Children Children Age Age Number Persons Persons Under 18 Under 18 Children Children of In Per In Per In Per Township Households Households Household Households Household Households Household 1990 CENSUS Bingham 2156 5177 2.40 1122 0.52 721 0.33 Cedar Grove 1345 3676 2.73 865 0.64 624 0.46 Chapel Hill 23942 53108 2.22 9939 0.42 6980 0.29 Cheeks 2036 5422 2.66 1340 0.66 999 0.49 Eno 2037 5245 2.57 1285 0.63 896 0.44 Hillsborough 3811 9816 2.58 2567 0.67 1777 0.47 Little River 777 2183 2.81 580 0.75 402 0.52 Orange County 36104 84627 2.34 17698 0.49 12399 0.34 1980 CENSUS Bingham 1660 3954 2.38 1021 0.62 N/A 0.56 Cedar Grove 1176 3166 2.69 919 0.78 N/A 0.66 Chapel Hill 18599 50572 2.72 8379 0.45 N/A 0.67 Cheeks 1693 4821 2.85 1466 0.87 N/A 0.70 Eno 1770 4450 2.51 1230 0.69 N/A 0.62 Hillsborough 3233 8599 2.66 2421 0.75 N/A 0.65 Little River 576 1493 2.59 443 0.77 N/A 0.64 Orange County 28707 77055 2.68 15879 0.55 N/A N/A NOTE: (1) Number of households included under 1980 Census data is number of housing units. (2) Persons in households included under 1980 Census data includes population in households as well as group quarters. (3) Number of children under 18 years of age includes children living in group quarters due to lack of breakdown by household in available 1980 Census data. (4) Data not available from 1980 Census. (5) 1980 data calculated using demographic multipliers from The New Practitioner's Guide to Fiscal Impact Analysis" by Burchell, Listokin, and Dolphin. APPENDIX C 3 FISCAL IMPACT ANALYSIS OF THE MEL OAKS SUBDIVISION CHAPEL HILL TOWNSHIP, ORANGE COUNTY, NC Prepared by the Orange County Planning Department - May, 1991 Fiscal impact analysis is a projection of the direct, current, public costs and revenues associated with residential and non residential growth in the jurisdiction in which the growth is taking place. Fiscal impact analysis considers only direct impact in that it projects only the primary costs that will be incurred and the immediate revenues that will be generated. It calculates the financial effect of a planned development or new subdivision by considering the current costs and revenues such a development would generate if it were completed and occupied today. Fiscal impact analysis does not consider the private costs of public action. It is concerned only with public (governmental) costs and revenues. The method used in preparing the fiscal impact analysis of Mel Oaks Subdivision is the per capita multiplier approach. It is the most versatile and widely used fiscal impact analysis method, relying on average local government costs per person, average school costs per pupil, and the number of persons and pupils generated by a development to project future local government and school district costs. The basic assumption underlying the approach is that tomorrow's costs are not unlike today's. The per capita multiplier approach is particularly useful because it provides a fast approximation of the costs of new development based on readily-available data. Mel Oaks is a 29-lot subdivision located on the north side of Jones Ferry Road in Chapel Hill Township west of Carrboro. Mel Oaks was developed during the period 1986-1990. Of the total number of lots, 22 have had single-family homes constructed on them. The average sales price, including lot and dwelling, was $175,905 (See Attachment A), The remaining seven lots have been sold by the developer, but no homes have been constructed as of May, 1991. Since the fiscal impact template was calibrated with FY 1989-90 Budget data, it was assumed that development of Mel Oaks was initiated in 1989. Using Land Records System data, the number of units sold each year and the average sales price for these units was determined (See Attachment B). This information was used for the "Construction Schedule/Cost Data" portion of the template. On the following pages, an explanation is provided of the template used to analyze the fiscal impact of the Mel Oaks Subdivision on Orange County's operating budget. The actual calculations are shown on Attachment C. • A—9 PAICcif Sig 3 TABLE OF CONTENTS PROJECT FISCAL IMPACT ANALYSIS Section 1 -Project Data Project Name Township School District Construction Schedule/Cost Data Household Characteristics Section 2 - County Government Data Budget Year Per Capita Revenues Per Capita Expenditures Per Student Expenditures Other Data Section 3 -Demographic Projections Based On Project Data Total Housing Units Total Population School Children Section 4- County Government/Projected Fiscal Impacts of Project Tax Base Revenues Expenditures Net Balance Section 5 - School Board/Projected Fiscal Impacts of Project Revenues Expenditures Net Balance Section 6-Summary of Projected Impacts Housing Units Population School Children Tax Base County Government Balance School Board Balance A— I 0 5 EXPLANATION OF TERMS AND DATA SOURCES -ATTACHMENT C SECTION 1 _PROJECT DATA Project data includes information about the specific development project. Much, if not all, of the information is supplied by the applicant. Data inputs include: Project Name: Name of the project. Township: Township in which the project is located. School District: School district in which the project is located. Beginning Year: The first year of the project in which dwelling units are completed and occupied. Ending Year: The last year in which dwelling units are completed and occupied. The template is set to calculate fiscal impacts for a ten-year period. Inflation Rate: Unless an inflation rate is entered, the template will calculate fiscal impacts based on constant dollars. Since the inflation rate changes from month to month, the Finance Department must be contacted for the most recent figure. Persons/Household: The estimated average number of persons/household (dwelling unit). If this information is not supplied by the applicant, a figure will be supplied by the Orange County Planning Department based on 1980 Census data for the township in which the project is located. Children/Household: The estimated average number of children/household (dwelling unit). If this information is not supplied by the applicant, a figure will be supplied by the Orange County Planning Department based on 1980 Census data for the township in which the project is located. % Non-Elderly: N.C. General Statutes permit an$11,000 exemption to the elderly and disabled who meet certain income criteria. In the event that elderly units are part of the project, the percentage of eligible non-elderly units is entered. The tax base will automatically be adjusted to reflect the exemption. Number of Homes: The number of dwelling units to be constructed in the project in each year. Average Sales Price: The average sales price of all dwelling units based on the number and sales price of dwelling unit types to be constructed in each year. SECTION 2_LOCAL GOVERNMENT DATA Local government data includes information regarding expenditures required to provide County services and revenues received based on the approved Orange County budget for the fiscal year in which the project is considered for approval. All information derived from the approved budget remains constant throughout a fiscal year(July-June) and is changed only with the approval of a new budget. Local government revenue and expenditure information is compiled on a per capita (per person) basis. Per capita figures are derived by dividing the total expenditures for a particular service function or revenue source by the estimated population of Orange County for the year in which the project is considered for approval. Populations estimates are prepared by the Planning Department or obtained from U.S. Bureau of the Census. A— ll g-Tf_6.-" 6 Data inputs include the following: Budget Year: The current fiscal year; i.e., 1989-90. Per Capita Revenues: The sources of revenue by major category are as follows: Taxes - Other Than Property: Revenues from taxes other than property taxes include those from sales and use taxes, franchise taxes, and animal taxes. Intergovernmental Aid: Revenues from this source, in the form of categorical aid or shared-tax revenues, are provided through State and federal assistance programs. Service Charges: Service(or user) charges support numerous functions and are charged to those who voluntarily receive governmental services or use governmental facilities. Miscellaneous: Miscellaneous revenues include interest earnings on investments, proceeds from license and permit fees, and all other revenues. Per Capita Expenditures: Expenditures by major category are as follows: General Government: Services related to the legislative, administrative, financial, and legal functions of government. Public Safety: Law enforcement services and emergency medical services. Public Works:Efforts related to the maintenance of County-owned property and the provision of sanitation (solid waste disposal) services. Human Services:Departments responsible for the provision of health, social, and recreation-related services. Education: Orange County supports two school units, the Orange County school system and the Chapel Hill-Carrboro school system. This category includes appropriations made to the designated school system for Recurring Capital items on a per pupil basis. Recurring Capital funds are used for general maintenance, purchase of new equipment/furnishings and vehicle maintenance. Non Departmental: Contributions to agencies providing cultural and social services outside the formal structure of county government. Other expenditures include equipment replacement and contingency funds. Per Student Expenditures: Information regarding expenditures required to provide educational services and revenues received are based on the approved school system budgets for the fiscal year in which the project is considered for approval. All information derived from the approved budgets remains constant throughout.a fiscal year(July-June) and is changed only with the approval of new budgets. Expenditure information is compiled on a per student basis for County Government Current Expense, School District and State appropriations. County Government Current Expense funds are used for general operation purposes including instruction and Support Services. Federal revenues and expenditures and other local revenues such as Fund Balance have not been included since they are not directly growth related. Per student figures are derived by dividing the total appropriation for educational purposes from a particular source by the estimated number of students to be enrolled in the applicable school system for the year in which the project is considered for approval. Student enrollments are obtained from the approved school system budgets. . County Government: Expenditures in this category are based on appropriations to the school systems by Orange County for Current Expense. The minimum level of per student appropriation is determined by the State Board of Education. A— 1 2 School District: Expenditures in this category are unique to the Chapel Hill-Carrboro school system and are based on the level of expenditures possible through assessment of a supplementary school tax. State: Expenditures in this category are based on appropriations from the State Board of Education. Other Data: County Government Tax Rate: The County tax rate per$100 of assessed valuation. Since the per capita method focuses only on operating expenditures, the tax rate is reduced by an amount equal to the debt service payments for capital projects. School District Tax Rate: The supplementary tax assessed on behalf of the Chapel Hill-Carrboro school system. Assessment Ratio: The ratio of market(sales)value to assessed value based on information supplied by the Tax Office. The assessment ratio is used to convert market value to assessed value for the purpose of computing the tax base. Other Model Constants Elderly Exemption: For projects developed partially or exclusively for elderly (65 and older) or disabled individuals whose annual income does not exceed$12,000, an$11,000 tax exemption is used in projecting the tax base. SECTION 3 -DEMOGRAPHIC PROJECTIONS BASED ON PROJECT DATA Demographic projections provide information about the number of new residents and school children anticipated in Orange County resulting from project development. The projections are cumulative from one year to the next. Total Housing Units: The cumulative total of new housing units added each year by project development. Total Population: The total population added each year by a project derived by multiplying the number of homes to be constructed by the number of persons per household(see Section 1). School Children: The total number of school children added each year by a project derived by multiplying the number of homes constructed by the number of children per household(see Section 1). SECTION 4- GENERAL GOVERNMENT/PRO.TECTED FISCAL IMPACTS OF PROJECT Tax Base:The tax base represents the increase in assessed property value expected each year resulting from project development. The values shown are in$1,000's and are derived from a formula which includes the number and average sales price of homes, and the assessment ratio. Where applicable, the percentage of non-elderly units and elderly exemption are also used. Revenues: All revenues are derived from a formula which multiplies the per capita revenues (Section 2) times the projected population(Section 3). The exception to this is the property tax which multiplies the tax base times the county government tax rate. Expenditures: All expenditures are derived from a formula which multiplies the per capita expenditures per service function(Section 2) times the total projected population(Section 3). . Net Balance: The net balance is the difference between projected expenditures and projected revenues. A negative net balance indicates that it costs Orange County more to provide services to a project than it receives in revenues. A positive net balance indicates that more revenues are received than it costs to serve a project. Positive net A- 13 Pmc: 4/s—/93 balances in one project may thus be used to offset negative balances in another. SECTION 5 - SCHOOL BOARD/PROJECTED FISCAL IMPACTS OF PROJECT Revenues: The County contribution is derived by transferring education expenditures by County government (Section 4). Revenues derived from the school district tax are derived by multiplying the school district tax times the tax base. State revenues are derived by multiplying the per student expenditure figure times the total projected number of school children (Section 3). Expenditures: Expenditures are derived from a formula which multiplies each per student expenditure (Section 2) times the total projected number of school children (Section 3) and adding the results. Net Balance: The net balance is the difference between projected expenditures and projected revenues. A negative net balance indicates that it costs the school system more to provide educational services for children in a project than it receives in revenues. A positive net balance indicates that more revenues are received than it costs to serve a project. Positive net balances in one project may thus be used to offset negative balances in another. SECTION 6 - SUMMARY OF PROJECTED IMPACTS A— 14 . , Attachment A 9 MEL OAKS SUBDIVISION - HOME SALES Chapel Hill Township Tax Subdivision Map/Lot Lot Sales Sales Reference Reference Price Date Comments 7 . 118F. . 9 24 1/86 Lot Sold - Vacant 7 . 118E . . 20 14 2/86 Lot Sold - Vacant 7 . 118E. . 17 10 $162 , 500 7/86 7 . 118E . . 1 1 $152 , 000 8/86 7 . 118E. . 2 2 $169 , 000 8/86 7 . 118E. . 3 3 $167 , 000 8/86 7 . 118E . . 6 6 $162, 500 , 8/86 7 . 118E. . 11 11 $168, 200 8/86 7 . 118E . .5 5 $181, 000 9/86 7 . 118E . . 16 9 $173, 500 10/86 , 7 . 118E . . 7 7 $174, 500 11/86 7 . 118F. . 6 16 $169 , 600 12/86 7 . 118F. . 7 17 $212 , 700 1/87 7 . 118F. . 11 26 1/87 Lot Sold - Vacant 7 . 118F. . 2 20 3/87 Lot Sold - Vacant 7 . 118E. . 18 12 $175 , 000 8/87 7 . 118E. . 21 23 $186, 500 8/87 7 . 118E. . 8 8 $185 , 000 9/87 7 . 118F. . 10 25 $181, 000 9/87 7 . 118F. . 3 21 $172, 000 10/87 7 . 118F. . 1 19 $195, 000 3/88 7 . 118F. .5 15 $186, 900 9/88 7 . 118F. . 13 28 10/88 Lot Sold - Vacant 7 . 118F. .4 22 $168, 000 10/89 7 . 118E. . 19 13 $142, 500 1/90 7 . 118F. . 12 27 5/90 Lot Sold - Vacant 7 . 118F. . 14 29 $180, 000 5/90 7 . 118E. . 4 4 $205,500 8/90 7 . 118F. . 8 18 9/90 Lot Sold - Vacant Total Lots 29 Undeveloped Lots 7 Developed Lots 22 Total Value $3, 869, 900 Average Price $175, 905 A- I5 Attachment B Pi '/ g3 b 0 MEL OAKS SUBDIVISION HOME SALES Chapel Hill Township Tax Subdivision Year of Sale/Sales Price Map/Lot Lot Reference Reference 1986 1987 1988 1989 1990 7 . 118F. . 9 24 7 . 118E . . 20 14 7 . 118E . . 17 10 $162 , 500 7 . 118E . . 1 1 $152 , 000 7 . 118E . . 2 2 $169 , 000 7 . 118E . . 3 3 $167 , 000 7 . 118E . . 6 6 $162 , 500 7 . 118E. . 11 11 $168, 200 7 . 118E . . 5 5 $181, 000 7 . 118E . . 16 9 $173 , 500 7 . 118E. . 7 7 $174 , 500 7 . 118F. . 6 16 $169 , 600 7 . 118F. . 7 17 $212 , 700 7 . 118F. . 11 26 7 . 118F. . 2 20 7 . 118E. . 18 12 $175 , 000 7 . 118E . . 21 23 $186 , 500 7 . 118E. . 8 8 $185, 000 7 . 118F. . 10 25 $181, 000 7 . 118F. . 3 21 $172 , 000 7 . 118F. . 1 19 $195 , 000 7 . 118F. .5 15 $186 , 900 7 . 118F. . 13 28 7 . 118F. . 4 22 $168, 000 7 . 118E . . 19 13 $142 , 500 7 . 118F. . 12 27 7 . 118F. . 14 29 $180 , 000 7 . 118E. . 4 4 $205, 500 7 . 118F. . 8 18 Total Homes 10 6 2 1 3 Total Sales $1, 679 , 800 $1 , 112,200 $381 , 900 $168, 000 $528, 000 Average Sales Price $167 , 980 $185, 367 $190 , 950 • $168, 000 $176 , 000 A- 16 MEL OAKS SUBDIVISION UTILIZING 1989-90 BUDGET DATA PREPARED USING PER CAPITA MULTIPLIER APPROACH p1q1d /y-Jq3 Attachment FISCAL IMPACT TEMPLATE: RESIDENTIAL DEVELOPMENT/PER CAPITA MULTIPLIER METHOD Version 9/1/87 Print Bureau of Economic & Business Research - University of Florida Modified 9/11/89 - Orange County NC Planning Department SECTION 1 - PROJECT DATA ENTER THE FOLLOWING DATA FOR EACH PROJECT: PROJECT NAME: Mel Oaks Subdivision TOWNSHIP: Chapel Hill SCHOOL DISTRICT: Chapel Hill-Carrboro CONSTRUCTION SCHEDULE/COST DATA: BEGINNING YEAR: 1989 COMPLETION YEAR: 1993 INFLATION RATE: 4.83X CONSTRUCTION NUMBER OF AVG SALES YEAR HOMES PRICE ($) 1989 10 167980 1990 6 185367 1991 2 190950 1992 1 168000 1993 3 176000 0 0 . 0 0 0 0 0 0 0 0 0 0 0 0 0 HOUSEHOLD CHARACTERISTICS: PERSONS/HOUSEHOLD 2.72 CHILDREN/HOUSEHOLD 0.67 % NON-ELDERLY UNITS 0.00% POPULATION ESTIMATES FOR: 1989 ORANGE COUNTY - ALL PERSONS 94537 SCHOOL DISTRICT - STUDENTS 5717 A- 1 7 12 SECTION 2 - COUNTY GOVERNMENT DATA BUDGET YEAR : 1989-90 COUNTY PER CAPITA REVENUES: REVENUES REVENUES POPULATION PER CAPITA ($) (5) TAXES - OTHER THAN PROPERTY 3522800 94537 37.26 INTERGOVERNMENTAL AID 5181925 94537 54.81 SERVICE CHARGES 1637950 94537 17.33 MISCELLANEOUS 1287733 94537 13.62 COUNTY PER CAPITA EXPENDITURES: EXPENDITURES EXPENDITURES POPULATION PER CAPITA ($) ($) GENERAL GOVERNMENT 4991446 94537 52.80 PUBLIC SAFETY 4057138 94537 42.92 PUBLIC WORKS 2218205 94537 23.46 HUMAN SERVICES 9159555 94537 96.89 EDUCATION 750000 94537 7.93 NON-DEPARTMENTAL 2651524 94537 28.05 PER STUDENT EXPENDITURES: EXPENDITURES EXPENDITURES # PUPILS PER PUPIL ($) ($) COUNTY GOVERNMENT 6042869 5717 1057.00 SCHOOL DISTRICT 4222458 5717 738.58 STATE 13638488 5717 2385.60 OTHER DATA: COUNTY GOVT TAX RATE 0.6550 Per $100 Assessed Valuation SCHOOL DISTRICT TAX RATE 0.1775 Per $100 Assessed Valuation ASSESSMENT RATIO 86.99 ELDERLY EXEMPTION 0.00 $11,000 where applicable A- 1 8 tW-‘41/$41-5 • '3 SECTION 3 - DEMOGRAPHIC PROJECTIONS BASED ON PROJECT DATA YEAR 1989 1990 1991 1992 1993 0 0 0 0 TOTAL HOUSING UNITS 10 16 18 19 22 22 22 22 22 TOTAL POPULATION 27 44 49 52 60 60 60 60 60 SCHOOL CHILDREN 7 11 12 13 15 15 15 15 15 ■. SECTION 4 - COUNTY GOVERNMENT/PROJECTED FISCAL IMPACTS OF PROJECT YEAR 1989 1990 1991 1992 1993 0 • 0 0 0 TAX BASE (51000'S) 1461 2499 2952 3241 3857 4043 4238 4443 4658 REVENUES (S) PROPERTY TAX 9571 16371 19337 21229 25262 26483 27762 29103 30508 OTHER TAXES 1014 1700 2005 2219 2693 2823 2959 3102 3252 INTERGOVERNMENTAL 1491 2501 2949 3263 3961 4152 4353 4563 4784 SERVICE CHARGES 471 790 932 1032 1252 1313 1376 1442 1512 MISCELLANEOUS 371 621 733 811 984 1032 1082 1134 1189 SUBTOTAL-REVENUES 12918 21983 25957 28553 34153 35803 37532 39345 41245 EXPENDITURES ($) , GENERAL GOVERNMENT 1436 2409 2841 3143 3816 4000 4193 4396 4608 PUBLIC SAFETY 1167 1958 2309 2555 3101 3251 3408 3573 3745 PUBLIC WORKS 638 1070 1262 1397 1696 1778 1863 1953 2048 HUMAN SERVICES 2635 4420 5213 5768 7002 7340 7694 8066 8456 EDUCATION * 7640 12240 14435 15973 19389 20325 21307 22336 23415 NON-DEPARTMENTAL 763 1280 1509 1670 2027 2125 2227 2335 2448 SUBTOTAL-EXPENSES 14280 23377 27570 30507 37030 38819 40693 42659 44719 NET BALANCE (S) -1362 -1394 -1613 -1954 -2877 -3016 -3162 -3314 -3474 * - INCLUDES CURRENT EXPENSE + RECURRING CAPITAL A- 1 9 . . , . 14 SECTION 5 - SCHOOL BOARD/PROJECTED FISCAL IMPACTS OF PROJECT YEAR 1989 1990 1991 1992 1993 0 0 0 0 REVENUES (5) COUNTY CONTRIBUTION 7640 12240 14435 15973 19389 20325 21307 22336 23415 SCHOOL DISTRICT TAX 2594 4436 5240 5753 6846 7177 7523 7887 8268 STATE CONTRIBUTION 15984 26809 31617 34985 42466 44517 46667 48921 51284 TOTAL-REVENUES 26217 43485 51292 56711 68700 72019 75497 79144 82966 EXPENDITURES (S) COUNTY GOVERNENT 7298 12240 14435 15973 19389 20325 21307 22336 23415 SCHOOL DISTRICT 4948 8300 9788 10831 13147 13782 14448 15146 15877 STATE 15984 26809 31617 34985 421.-.)6 44517 46667 48921 51284 TOTAL EXPENDITURES 28230 47349 55841 61790 75002 78624 82422 86403 90576 NET BALANCE (5) -2013 -3864 -4548 -5079 -6301 -6606 ,-6925 -7259 -7610 SECTION 6 - SUMMARY OF PROJECTED IMPACTS YEAR 1989 1990 1991 1992 1993 0 0 0 0 HOUSING UNITS 10 16 18 19 22 22 22 22 22 POPULATION 27 44 49 52 60 60 60 60 60 SCHOOL CHILDREN 7 11 12 13 15 15 15 15 15 TAX BASE (510001S) 1461 2499 2952 3241 3857 4043 4238 4443 4658 COUNTY GOVT BALANCE -1362 -1394 -1613 -1954 -2877 -3016 -3162 -3314 -3474 SCHOOL BOARD BALANCE -2013 -3864 -4548 -5079 -6301 -6606 -6925 -7259 -7610 A-20 1 /93 MEL OAKS SUBDIVISION UTILIZING 1989-90 BUDGET DATA PREPARED USING SERVICE STANDARD APPROACH 15 FISCAL IMPACT TEMPLATE: SERVICE STANDARD METHOD Bureau of Economic & Business Research - Univ of Fla Modified 10/5/92 - Orange County, NC Planning Department SECTION 1 - PROJECT DATA ENTER THE FOLLOWING DATA FOR EACH PROJECT: PROJECT: Mel Oaks Subdivision TOWNSHIP: Chapel Hill CONSTRUCTION PERIOD: Beginning Year: 1989 Ending Year: 1993 Inflation Rate: 4.83% CHARACTERISTICS OF HOUSEHOLDS: Persons/House: 2.72 Children/House: 0.67 % Non-Elderly: 0.00% HOME SALES DATA: Average Distribution Number of Sales of Units Year Homes Price by Year 1989 10 167980 45.5% 1990 6 185367 27.3% 1991 2 190950 9.1% 1992 1 168000 4.5% 1993 3 176000 13.6% 1994 0 0 0.0% 1995 0 0 0.0% 1996 0 0 0.0% 1997 0 0 0.0% 1998 0 0 0.0% SCHOOL DISTRICT DATA: Enter "1" in ( ) beside school district in which project is located to generate distribution of students by school type. School District: School Attendance: Orange County ( 0 ) Elementary School 48.61% Chapel Hill- ( 1 ) Middle School 24.31% Carrboro High School 27.08% School Age Children/Household: Enter number of units by housing type to generate school age children/household. School Age Children Housing Type Units Children Per Household Single-Family 22 15 0.670 Duplex/Triplex/Quadplex 0 0 0.000 Apartment/Condominium 0 0 0.000 Town House 0 0 0.000 Totals 22 15 0.670 1919-F frig 3 3.6 SECTION 2 - LOCAL GOVERNMENT AND SCHOOL DISTRICT DATA BUDGET YEAR: 1989-90 COUNTY POPULATION: 94537 SCHOOL DISTRICT STUDENT POPULATION: 5717 COUNTY EMPLOYMENT: POSITIONS PER CAPITA General Government 106.60 0.0011 Public Safety 108.00 0.0011 Public Works 42.00 0.0004 Human Services 197.00 0.0021 Education (School District) 795.29 0.0084 SCHOOL DISTRICT EMPLOYMENT: POSITIONS PER STUDENT TOTAL 795.29 0.139 COUNTY PER CAPITA REVENUES ($) : REVENUES PER CAPITA Taxes - Other Than Property 3522800 37.26 Intergovernmental 5181923 54.81 Service Charges 1637950 17.33 Miscellaneous 1287733 13.62 COUNTY PER CAPITA EXPENDITURES ($) : EXPENDITURES PER CAPITA General Government 4991446 52.80 Public Safety 4057138 42.92 Public Works 2218205 23.46 Human Services 9159555 96.89 Education (Recurring Capital) 750000 7.93 Non-Departmental 2651524 28.05 PER COUNTY PER EMPLOYEE EXPENDITURE ($) : EXPENDITURES EMPLOYEE General Government 4991446 46824.07 Public Safety 4057138 37566.09 Public Works 2218205 52814.40 Human Services 9159555 46495.20 Education (Recurring Capital) 750000 943.05 SCHOOL DISTRICT PER STUDENT EXPENDITURES ($) : EXPENDITURES PER STUDENT County Government 6042869 1057.00 School District 4222458 738.58 State 13638488 2385.60 SCHOOL DISTRICT PER PER EMPLOYEE EXPENDITURES ($) : EXPENDITURES EMPLOYEE County Government 6042869 7598.32 School District 4222458 5309.33 State 13638488 17149.08 TAX DATA: County Tax Rate ($) 0.6550 Per $100 Assessed Valuation. School District Tax Rate ($) 0.1775 Per $100 Assessed Valuation. Assessment Ratio 86.99 Elderly Exemption 0 $11,000 Where applicable. . _ . , . 1.7 SECTION 3 - DEMOGRAPHIC PROJECTIONS BASED ON PROJECT DATA YEAR 1989 1990 1991 1992 1993 HOUSING UNITS 10 16 18 19 22 POPULATION 27 44 49 52 60 SCHOOL CHILDREN Elementary 3 5 6 6 7 Middle 2 3 3 3 4 High School 2 3 3 3 4 TOTAL 7 11 12 13 15 COUNTY GOVERNMENT ADDITIONAL EMPLOYEES General Government 0.0 0.0 0.1 0.1 0.1 Public Safety 0.0 0.0 0.1 0.1 0.1 Public Works 0.0 0.0 0.0 0.0 0.0 Human Services 0.1 0.1 0.1 0.1 0.1 TOTAL 0.1 0.2 0.2 0.2 0.3 SCHOOL DISTRICT ADDITIONAL EMPLOYEES 0.2 0.4 0.4 0.4 0.5 YEAR 1994 1995 1996 1997 1998 HOUSING UNITS 22 22 22 22 22 POPULATION 60 60 60 60 60 SCHOOL CHILDREN Elementary 7 7 7 7 7 Middle 4 4 4 4 4 High School 4 4 4 4 4 TOTAL 15 15 15 15 15 COUNTY GOVERNMENT ADDITIONAL EMPLOYEES General Government 0.1 0.1 0.1 0.1 0.1 Public Safety 0.1 0.1 0.1 0.1 0.1 Public Works 0.0 0.0 0.0 0.0 0.0 Human Services 0.1 0.1 0.1 0.1 0.1 TOTAL 0.3 0.3 0.3 0.3 0.3 SCHOOL DISTRICT ADDITIONAL EMPLOYEES 0.5 0.5 0.5 0.5 0.5 194F'X4471 q3 Y123:ff 18 SECTION 4 - PROJECTED FISCAL IMPACT OF PROJECT ON COUNTY GOVERNMENT YEAR 1989 1990 1991 1992 1993 TAX BASE ($1000) 1461 2499 2952 3241 3857 REVENUES ($) Property Tax 9571 16371 19337 21229 25262 Other Taxes 1014 1700 2005 2219 2693 Intergovernmental 1491 2501 2949 3263 3961 Service Charges 471 790 932 1032 1252 Miscellaneous 371 621 733 811 984 TOTAL ($) 12918 21983 25957 28553 34153 EXPENDITURES ($) General Government 1436 2409 2841 3143 3816 Public Safety 1167 1958 2309 2555 3101 Public Works 638 1070 1262 1397 1696 Human Services 2635 4420 5213 5768 7002 Education 7298 12240 14435 15973 19389 Non-Departmental 763 1280 1509 1670 2027 TOTAL ($) 13938 23377 27570 30507 37030 NET FISCAL IMPACT -1020 -1394 -1613 -1954 -2877 YEAR 1994 1995 1996 1997 1998 TAX BASE ($1000) 4043 4238 4443 4658 4883 REVENUES ($) Property Tax 26483 27762 29103 30508 31982 Other Taxes 2823 2959 3102 3252 3409 Intergovernmental 4152 4353 4563 4784 5015 Service Charges 1313 1376 1442 1512 1585 Miscellaneous 1032 1082 1134 1189 1246 TOTAL ($) 35803 37532 39345 41245 43237 EXPENDITURES ($) General Government 4000 4193 4396 4608 4830 Public Safety 3251 3408 3573 3745 3926 Public Works 1778 1863 1953 2048 2147 Human Services 7340 7694 8066 8456 8864 Education 20325 21307 22336 23415 24546 Non-Departmental 2125 2227 2335 2448 2566 TOTAL ($) 38819 40693 42659 44719 46879 NET FISCAL IMPACT -3016 -3162 -3314 -3474 -3642 ,. 19 SECTION 5 - PROJECTED FISCAL IMPACT OF PROJECT ON SCHOOL DISTRICT YEAR 1989 1990 1991 1992 1993 REVENUES ($) County Approp 7298 12240 14435 15973 19389 School Tax District 2594 4436 5240 5753 6846 State Allocation 15984 26809 31617 34985 42466 TOTAL ($) 25875 43485 51292 56711 68700 EXPENDITURES ($) 28230 47349 55841 61790 75002 NET FISCAL IMPACT -2355 -3864 -4548 -5079 -6301 YEAR 1994 1995 1996 1997 1998 REVENUES ($) County Approp 20325 21307 22336 23415 24546 School Tax District 7177 7523 7887 8268 8667 State Allocation 44517 46667 48921 51284 53761 TOTAL ($) 72019 75497 79144 82966 86973 EXPENDITURES ($) 78624 82422 86403 90576 94951 NET FISCAL IMPACT -6606 -6925 -7259 -7610 -7977 ?Ai 4,--1-5-1q--7 .... a --6---2 0 SECTION 6 - SUMMARY OF PROJECTED DEMOGRAPHIC/FISCAL IMPACTS YEAR 1989 1990 1991 1992 1993 HOUSING UNITS 10 16 18 19 22 POPULATION 27 44 49 52 60 SCHOOL CHILDREN Elementary 3 5 6 6 7 Middle 2 3 3 3 4 High School 2 3 3 3 4 TOTAL 7 11 12 13 15 COUNTY EMPLOYEES 0.13 0.21 0.23 0.25 0.29 SCHOOL DISTRICT EMPLOYEES 0.23 0.37 0.41 0.43 0.50 TAX BASE ($1000) 1461 2499 2952 3241 3857 COUNTY OPERATING BUDGET ($) Revenues 12918 21983 25957 28553 34153 Expenditures 13938 23377 27570 30507 37030 BALANCE -1020 -1394 -1613 -1954 -2877 SCHOOL DISTRICT OPERATING BUDGET ($) Revenues 25875 43485 51292 56711 68700 Expenditures 28230 47349 55841 61790 75002 BALANCE -2355 -3864 -4548 -5079 -6301 COMBINED COUNTY/SCHOOL DISTRICT OPERATING BUDGETS ($) Revenues 38792 65469 77249 85264 102853 Expenditures 42167 70726 83410 92297 112032 BALANCE -3375 -5258 -6161 -7032 -9178 YEAR 1994 1995 1996 1997 1998 HOUSING UNITS 22 22 22 22 22 POPULATION 60 60 60 60 60 SCHOOL CHILDREN Elementary 7 7 7 7 7 Middle 4 4 4 4 4 High School 4 4 4 4 4 TOTAL 15 15 15 15 15 COUNTY EMPLOYEES 0.29 0.29 0.29 0.29 0.29 SCHOOL DISTRICT EMPLOYEES 0.50 0.50 0.50 0.50 0.50 TAX BASE ($1000) 4043 4238 4443 4658 4883 COUNTY OPERATING BUDGET ($) Revenues 35803 37532 39345 41245 43237 Expenditures 38819 40693 42659 44719 46879 BALANCE -3016 -3162 -3314 -3474 -3642 SCHOOL DISTRICT OPERATING BUDGET ($) Revenues 72019 75497 79144 82966 86973 Expenditures 78624 82422 86403 90576 94951 BALANCE -6606 -6925 -7259 -7610 -7977 COMBINED COUNTY/SCHOOL DISTRICT OPERATING BUDGETS ($) Revenues 107821 113029 118488 124211 130211 Expenditures 117443 123115 129062 135295 141830 BALANCE -9622 -10086 -10574 -11084 -11620 '1 GENERAL FUND EXPENDITURES FY 1989-90 ORANGE COUNTY BUDGET INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1989 POPULATION: 94537 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL EXPENSE GENERAL GOVERNMENT Commissioners $233,437 4.68% 0.65% $2.47 Courts $14,415 0.29% 0.04% $0.15 Elections $200,788 4.02% 0.56% $2.12 Manager $405,855 8.13% 1.13% $4.29 Personnel $298,306 5.98% 0.83% $3.16 Budget $103,600 2.08% 0.29% $1•10 Finance $188,683 3.78% 0.52% $2.00 Purchasing $124,577 2.50% 0.35% $1.32 Data Processing $328,467 6.58% 0.91% $3.47 Central Services $557,043 11.16% 1.55% $5.89 Register of Deeds $458,946 9.19% 1.28% $4.85 Tax Assessor $655,448 13.13% 1.82% $6.93 Land Records $226,156 4.53% 0.63% $2.39 Tax Collector $241,126 4.83% 0.67% $2.55 Planning & Inspections $954,609 19.12% 2.65% $10.10 SUBTOTAL $4,991,456 100.00% 13.87% $52.80 PUBLIC SAFETY Sheriff $2,767,079 68.20% 7.69% $29.27 Emergency Services $1,290,059 31.80% 3.59% $13.65 SUBTOTAL $4,057,138 100.00% 11.28% $42.92 PUBLIC WORKS Building & Grounds $1,255,123 56.58% 3.49% $13.28 Other $151,753 6.84% 0.42% $1.61 Motor Pool $85,943 3.87% 0.24% $0.91 Sanitation $725,386 32.70% 2.02% $7.67 SUBTOTAL $2,218,205 100.00% 6.16% $23.46 HUMAN SERVICES Soil & Water $118,059 1.29% 0.33% $1.25 Economic Development $129,289 1.41% 0.36% $1.37 Social Services $5,127,050 55.97% 14.25% $54.23 Health $2,439,198 26.63% 6.78% $25.80 Agriculture Extension $227,148 2.48% 0.63% $2.40 Recreation & Parke $416,617 4.55% 1.16% $4.41 Aging $332,922 3.63% 0.93% $3.52 $161,533 1.76% 0.45% $1.71 Commission For Women $41,884 0.46% 0.12% $0.44 Child Support $165,855 1.81% 0.46% $1.68 SUBTOTAL $9,159,555 100.00% 25.46% $96.89 EDUCATION Current Expense Orange $5,361,104 41.55% 14.90% $56•71 Chapel Hill $6,042,869 46.83% 16.79% $63.92 Recurring Capital Orange $750,000 5.81% 2.08% $7.93 Chapel Hill $750,000 5.81% 2.08% $7.60 SUBTOTAL $12,903,973 100.00% 35.86% $136.50 NON-DEPARTMENTAL Agency Contributions $1,798,219 67.83% 5.00% $19.02 Fund Transfers $364,860 13.76% 1.01% $3.86 Miscellaneous $488,146 18.41% 1.36% $5.16 SUBTOTAL $2,651,225 100.00% 7.37% $28.04 FUND TOTAL $35,981,552 100.00% $380.61 Source: FY 1989-90 Approved Budget, Orange County, N.C. Plq- 4triq 3 --C/2 2 GENERAL FUND REVENUES FY 1989-90 ORANGE COUNTY BUDGET INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1989 POPULATION: 94537 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL REVENUE PROPERTY TAXES Current Taxes $24,461,422 98.63% 67.17% $258.75 Delinquent Taxes $225,000 0.91% 0.62% $2.38 Interest on Del Taxes $80,000 0.32% 0.22% $0.85 Late Listings $34,000 0.14% 0.09% $0.36 Vehicle List Penalties NA 0.00% 0.00% $0.00 SUBTOTAL $24,800,422 100.00% 68.10% $262.34 OTHER LOCAL TAXES Sales and Use Tax $3,434,000 97.48% 9.43% $36.32 Privilege License Tax NA 0.00% 0.00% $0.00 Franchise Tax $28,000 0.79% 0.08% $0.30 Animal Taxes $60,800 1.73% 0.17% $0.64 SUBTOTAL $3,522,800 100.00% 9.67% $37.26 INTERGOVERNMENTAL Intangibles Tax $1,653,000 31.90% 4.54% $17.49 Beer & Wine Tax $134,000 2.59% 0.37% $1.42 Health $311,432 6.01% 0.86% $3.29 Social Services $2,032,018 39.21% 5.58% $21.49 Aging/CAT $136,498 2.63% 0.37% $1.44 Other State $344,400 6.65% 0.95% $3.64 Local $570,577 11.01% 1.57% $6.04 SUBTOTAL $5,181,925 100.00% 14.23% $54.81 SERVICE CHARGES Register of Deeds $494,700 30.20% 1.36% $5.23 Land Records $35,953 2.19% 0.10% $0.38 Planning Fees $124,425 7.60% 0.34% $1.32 Sheriff $320,335 19.56% 0.88% $3.39 EMS $63,000 3.85% 0.17% $0.67 APS Fees $3,600 0.22% 0.01% $0.04 Health $338,400 20.66% 0.93% $3.58 Social Services $32,000 1.95% 0.09% $0.34 Aging/CAT $55,900 3.41% 0.15% $0.59 Recreation & Parka $52,137 3.18% 0.14% $0.55 Tax Collection Charges $54,000 3.30% 0.15% $0.57 Miscellaneous Charges $63,500 3.88% 0.17% $0.67 SUBTOTAL $1,637,950 100.00% 4.50% $17.33 . MISCELLANEOUS Interest Earnings $882,000 69.08% 2.42% $9.33 Licenses & Permits $243,985 19.11% 0.67% $2.58 All Other Revenue $150,748 11.81% 0.41% $1.59 SUBTOTAL $1,276,733 100.00% 3.51% $13.51 FUND TOTAL $36,419,830 100.00% $385.24 Source: FY 1989-90 Approved Budget, Orange County, N.C. 23 NUMBER OF EMPLOYEES FY 1989-90 ORANGE COUNTY BUDGET 1989 POPULATION: 94537 % OF % OF EMPLOYEES FUNCTION NUMBER SUBTOTAL TOTAL PER CAPITA GENERAL GOVERNMENT Commissioners 4.00 3.75% 0.21% 0.00004 Elections 4.00 3.75% 0.21% 0.00004 Manager 7.00 6.57% 0.36% 0.00007 Personnel 6.00 5.63% 0.31% 0.00006 Budget 3.00 2.81% 0.16% 0.00003 Finance 5.00 4.69% 0.26% 0.00005 Purchasing 3.00 2.81% 0.16% 0.00003 Data Processing 3.60 3.38% 0.19% 0.00004 Central Services 4.00 3.75% 0.21% 0.00004 Register of Deeds 13.00 12.20% 0.68% 0.00014 Tax Assessor 18.00 16.89% 0.94% 0.00019 Land Records 7.00 6.57% 0.36% 0.00007 Tax Collector 6.00 5.63% 0.31% 0.00006 Planning & inspections 23.00 21.58% 1.20% 0.00024 SUBTOTAL 106.60 100.00% 5.55% 0.00113 PUBLIC SAFETY Sheriff 72.00 66.67% 3.75% 0.00076 Emergency Services 36.00 33.33% 1.88% 0.00038 SUBTOTAL 108.00 100.00% 5.63% 0.00114 PUBLIC WORKS Building & Grounds 26.00 61.90% 1.35% 0.00028 Motor Pool 5.00 11.90% 0.26% 0.00005 Sanitation 11.00 26.19% 0.57% 0.00012 SUBTOTAL 42.00 100.00% 2.19% 0.00044 HUMAN SERVICES Soil & Water 4.00 2.03% 0.21% 0.00004 Economic Development 2.00 1.02% 0.10% 0.00002 Social Services 90.00 45.69% 4.69% 0.00095 Health 65.00 32.99% 3.39% 0.00069 Agriculture Extension 10.00 5.08% 0.52% 0.00011 Recreation & Parks 9.00 4.57% 0.47% 0.00010 Aging 7.30 3.71% 0.38% 0.00008 CAT 2.70 1.37% 0.14% 0.00003 Commission For Women 2.00 1.02% 0.10% 0.00002 Child Support 5.00 2.54% 0.26% 0.00005 SUBTOTAL 197.00 100.00% 10.26% 0.00208 EDUCATION Orange 670.40 45.74% 34.93% 0.0071 Chapel Hill 795.29 54.26% 41.44% 0.0084 SUBTOTAL 1465.69 100.00% 76.37% 0.0155 FUND TOTAL 1919.29 100.00% 0.0203 Source: FY 1989-90 Approved Budget, Orange County, N.C. p 11-3 MEL OAKS SUBDIVISION UTILIZING 1992-93 BUDGET DATA PREPARED USING SERVICE STANDARD APPROACH 2a FISCAL IMPACT TEMPLATE: SERVICE STANDARD METHOD Bureau of Economic & Business Research - Univ of Fla Modified 10/5/92 - Orange County, NC Planning Department SECTION 1 - PROJECT DATA ENTER THE FOLLOWING DATA FOR EACH PROJECT: PROJECT: Mel Oaks Subdivision TOWNSHIP: Chapel Hill CONSTRUCTION PERIOD: Beginning Year: 1992 Ending Year: 1996 Inflation Rate: 2.90% CHARACTERISTICS OF HOUSEHOLDS: Persons/House: 2.22 Children/House: 0.29 % Non-Elderly: 0.00% HOME SALES DATA: Average Distribution Number of Sales of Units Year Homes Price by Year 1992 10 167980 45.5% 1993 6 185367 27.3% 1994 2 190950 9.1% 1995 1 168000 4.5% 1996 3 176000 13.6% 1997 0 0 0.0% 1998 0 0 0.0% 1999 0 0 0.0% 2000 0 0 0.0% 2001 0 0 0.0% SCHOOL DISTRICT DATA: Enter "1" in ( ) beside school district in which project is located to generate distribution of students by school type. School District: School Attendance: Orange County ( 0 ) Elementary School 48.61% Chapel Hill- ( 1 ) Middle School 24.31% Carrboro High School 27.08% School Age Children/Household: Enter number of units by housing type to generate school age children/household. School Age Children Housing Type Units Children Per Household Single-Family 22 6 0.290 Duplex/Triplex/Quadplex 0 0 0.000 Apartment/Condominium 0 0 0.000 Town House 0 0 0.000 Totals 22 6 0.290 efrF f3 G25 SECTION 2 - LOCAL GOVERNMENT AND SCHOOL DISTRICT DATA BUDGET YEAR: 1992-93 COUNTY POPULATION: 98648 SCHOOL DISTRICT STUDENT POPULATION: 6791 COUNTY EMPLOYMENT: POSITIONS PER CAPITA General Government 107.50 0.0011 Public Safety 124.00 0.0013 Public Works 43.00 0.0004 Human Services 228.90 0.0023 Education (School District) 868.81 0.0088 SCHOOL DISTRICT EMPLOYMENT: POSITIONS PER STUDENT TOTAL 868.81 0.128 COUNTY PER CAPITA REVENUES ($) : REVENUES PER CAPITA Taxes - Other Than Property 3641000 36.91 Intergovernmental 7758493 78.65 Service Charges 2114697 21.44 Miscellaneous 1036728 10.51 COUNTY PER CAPITA EXPENDITURES ($) : EXPENDITURES PER CAPITA General Government 5878463 59.59 Public Safety 5372356 54.46 Public Works 2548812 25.84 Human Services 13824259 140.14 Education (Recurring Capital) 750000 7.60 Non-Departmental 2438243 24.72 PER COUNTY PER EMPLOYEE EXPENDITURE ($) : EXPENDITURES EMPLOYEE General Government 5878463 54683.38 Public Safety 5372356 43325.45 Public Works 2548812 59274.70 Human Services 13824259 60394.32 Education (Recurring Capital) 750000 863.25 SCHOOL DISTRICT PER STUDENT EXPENDITURES ($) : EXPENDITURES PER STUDENT County Government 8896210 1310.00 School District 4405800 648.77 State 18819540 2771.25 SCHOOL DISTRICT PER PER EMPLOYEE EXPENDITURES ($) : EXPENDITURES EMPLOYEE County Government 8896210 10239.53 School District 4405800 5071.07 State 18819540 21661.28 TAX DATA: County Tax Rate ($) 0.7488 Per $100 Assessed Valuation. School District Tax Rate ($) 0.1735 Per $100 Assessed valuation. Assessment Ratio 95.89 Elderly Exemption 0 $11,000 Where applicable. 26 SECTION 3 - DEMOGRAPHIC PROJECTIONS BASED ON PROJECT DATA YEAR 1992 1993 1994 1995 1996 HOUSING UNITS 10 16 18 19 22 POPULATION 22 36 40 42 49 SCHOOL CHILDREN Elementary 1 2 3 3 3 Middle 1 1 1 1 2 High School 1 1 1 1 2 TOTAL 3 5 5 6 6 COUNTY GOVERNMENT ADDITIONAL EMPLOYEES General Government 0.0 0.0 0.0 0.0 0.1 Public Safety 0.0 0.0 0.1 0.1 0.1 Public Works 0.0 0.0 0.0 0.0 0.0 Human Services 0.1 0.1 0.1 0.1 0.1 TOTAL 0.1 0.2 0.2 0.2 0.2 SCHOOL DISTRICT ADDITIONAL EMPLOYEES 0.2 0.3 0.4 0.4 0.4 YEAR 1997 1998 1999 2000 2001 HOUSING UNITS 22 22 22 22 22 POPULATION 49 49 49 49 49 SCHOOL CHILDREN Elementary 3 3 3 3 3 Middle 2 2 2 2 2 High School 2 2 2 2 2 TOTAL 6 6 6 6 6 COUNTY GOVERNMENT ADDITIONAL EMPLOYEES General Government 0.1 0.1 0.1 0.1 0.1 Public Safety 0.1 0.1 0.1 0.1 0.1 Public Works 0.0 0.0 0.0 0.0 0.0 Human Services 0.1 0.1 0.1 0.1 0.1 TOTAL 0.2 0.2 0.2 0.2 0.2 SCHOOL DISTRICT ADDITIONAL EMPLOYEES 0.4 0.4 0.4 0.4 0.4 471W:=06W93 0---. 27 SECTION 4 - PROJECTED FISCAL IMPACT OF PROJECT ON COUNTY GOVERNMENT YEAR 1992 1993 1994 1995 1996 TAX BASE ($1000) 1611 2724 3169 3422 4028 REVENUES ($) Property Tax 12061 20397 23731 25625 30159 Other Taxes 819 1349 1562 1696 2021 Intergovernmental 1746 2875 3328 3614 4307 Service Charges 476 784 907 985 1174 Miscellaneous 233 384 445 483 575 TOTAL ($) 15336 25788 29972 32404 38236 EXPENDITURES ($) General Government 1323 2178 2521 2739 3263 Public Safety 1209 1991 2304 2503 2982 Public Works 574 944 1093 1187 1415 Human services 3111 5122 5929 6440 7673 Education 3968 6533 7562 8214 9787 Non-Departmental 549 903 1046 1136 1353 TOTAL ($) 10733 17671 20456 22219 26473 NET FISCAL IMPACT 4603 8117 9515 10185 11763 YEAR 1997 1998 1999 2000 2001 TAX BASE ($1000) 4145 4265 4388 4516 4647 REVENUES ($) Property Tax 31034 31934 32860 33813 34794 other Taxes 2080 2140 2202 2266 2332 Intergovernmental 4431 4560 4692 4828 4968 Service Charges 1208 1243 1279 1316 1354 Miscellaneous 592 609 627 645 664 TOTAL ($) 39345 40486 41660 42868 44112 EXPENDITURES ($) General Government 3358 3455 3555 3658 3764 Public Safety 3069 3158 3249 3343 3440 Public Works 1456 1498 1541 1586 1632 Human services 7896 8125 8361 8603 8853 Education 10070 10362 10663 10972 11290 Non-Departmental 1393 1433 1475 1517 1561 TOTAL ($) 27241 28031 28844 29680 30541 NET FISCAL IMPACT 12104 12455 12816 13188 13570 28 SECTION 5 - PROJECTED FISCAL IMPACT OF PROJECT ON SCHOOL DISTRICT YEAR 1992 1993 1994 1995 1996 REVENUES ($) County Approp 3968 6533 7562 8214 9787 School Tax District 2795 4726 5498 5937 6988 State Allocation 8037 13231 15317 16637 19822 TOTAL ($) 14799 24490 28378 30788 36597 EXPENDITURES ($) 13886 22862 26465 28746 34250 NET FISCAL IMPACT 913 1628 1913 2043 2347 YEAR 1997 1998 1999 2000 2001 REVENUES ($) County Approp 10070 10362 10663 10972 11290 School Tax District 7191 7399 7614 7835 8062 State Allocation 20397 20989 21598 22224 22868 TOTAL ($) 37658 38751 39874 41031 42221 EXPENDITURES ($) 35243 36265 37317 38399 39512 NET FISCAL IMPACT 2416 2486 2558 2632 2708 pct-F-.03,-113 Vii-t. 29 SECTION 6 - SUMMARY OF PROJECTED DEMOGRAPHIC/FISCAL IMPACTS YEAR 1992 1993 1994 1995 1996 HOUSING UNITS 10 16 18 19 22 POPULATION 22 36 40 42 49 SCHOOL CHILDREN Elementary 1 2 3 3 3 Middle 1 1 1 1 2 High School 1 1 1 1 2 TOTAL 3 5 5 6 6 COUNTY EMPLOYEES 0.11 0.18 0.20 0.22 0.25 SCHOOL DISTRICT EMPLOYEES 0.20 0.31 0.35 0.37 0.43 TAX BASE ($1000) 1611 2724 3169 3422 4028 COUNTY OPERATING BUDGET ($) Revenues 15336 25788 29972 32404 38236 Expenditures 10733 17671 20456 22219 26473 BALANCE 4603 8117 9515 10185 11763 SCHOOL DISTRICT OPERATING BUDGET ($) Revenues 14799 24490 28378 30788 36597 Expenditures 13886 22862 26465 28746 34250 BALANCE 913 1628 1913 2043 2347 COMBINED COUNTY/SCHOOL DISTRICT OPERATING BUDGETS ($) Revenues 30135 50278 58350 63192 74833 Expenditures 24619 40533 46921 50965 60723 BALANCE 5516 9746 11428 12228 14110 YEAR 1997 1998 1999 2000 2001 HOUSING UNITS 22 22 22 22 22 POPULATION 49 49 49 49 49 SCHOOL CHILDREN Elementary 3 3 3 3 3 Middle 2 2 2 2 2 High School 2 2 2 2 2 TOTAL 6 6 6 6 6 COUNTY EMPLOYEES 0.25 0.25 0.25 0.25 0.25 SCHOOL DISTRICT EMPLOYEES 0.43 0.43 0.43 0.43 0.43 TAX BASE ($1000) 4145 4265 4388 4516 4647 COUNTY OPERATING BUDGET ($) Revenues 39345 40486 41660 42868 44112 Expenditures 27241 28031 28844 29680 30541 BALANCE 12104 12455 12816 13188 13570 SCHOOL DISTRICT OPERATING BUDGET ($) Revenues 37658 38751 39874 41031 42221 Expenditures 35243 36265 37317 38399 39512 BALANCE 2416 2486 2558 2632 2708 COMBINED COUNTY/SCHOOL DISTRICT OPERATING BUDGETS ($) Revenues 77004 79237 81535 83899 86332 Expenditures 62484 64296 66160 68079 70053 BALANCE 14520 14941 15374 15820 16279 30 GENERAL FUND EXPENDITURES FY 1992-93 ORANGE COUNTY BUDGET INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1992 POPULATION: 98648 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL EXPENSE GENERAL GOVERNMENT C ssioners $281,421 4.79% 0.60% $2.85 Courts $11,000 0.19% 0.02% $0.11 Elections $200,229 3.41% 0.42% $2.03 Manager $487,866 8.30% 1.03% $4.95 Personnel $343,092 5.84% 0.73% $3.48 Budget $136,173 2.32% 0.29% $1.38 Finance $229,627 3.91% 0.49% $2.33 Purchasing $151,942 2.58% 0.32% $1.54 Data Processing $408,803 6.95% 0.86% $4.14 Central Services $616,780 10.49% 1.30% $6.25 Register of Deeds $568,643 9.67% 1.20% $5.76 Tax Assessor $704,971 11.99% 1.49% $7.15 Land Records $280,963 4.78% 0.59% $2.85 Tax Collector $299,705 5.10% 0.63% $3.04 Planning & Inspections $1,157,248 19.69% 2.45% $11.73 SUBTOTAL $5,878,463 100.00% 12.43% $59.59 PUBLIC SAFETY Sheriff $3,578,443 66.61% 7.57% $36.27 Emergency Services $1,793,913 33.39% 3.79% $18.18 SUBTOTAL $5,372,356 100.00% 11.36% $54.46 PUBLIC WORKS Building & Grounds $1,450,199 56.90% 3.07% $14.70 Other $177,374 6.96% 0.38% $1.80 Motor Pool $118,461 4.65% 0.25% $1.20 Sanitation $802,778 31.50% 1.70% $8.14 SUBTOTAL $2,548,812 100.00% 5.39% $25.84 HUMAN SERVICES Soil & Water $154,367 1.12% 0.33% $1.56 Economic Development $179,285 1.30% 0.38% $1.82 Social Services $8,408,495 60.82% 17.79% $85.24 Health $3,193,361 23.10% 6.75% $32.37 Agriculture Extension $255,480 1.85% 0.54% $2.59 Recreation & Parke $520,024 3.76% 1.10% $5.27 Aging $493,128 3.57% 1.04% $5.00 CAT $294,489 2.13% 0.62% $2.99 Commission For Women $53,691 0.39% 0.11% $0.54 Child Support $271,939 1.97% 0.58% $2.76 SUBTOTAL $13,824,259 100.00% 29.24% $140.14 EDUCATION Current Expense Orange $6,817,240 39.60% 14.42% $69.11 Chapel Hill $8,896,210 51.68% 18.82% $90.18 Recurring Capital Orange $750,000 4.36% 1.59% $7.60 Chapel Hill $750,000 4.36% 1.59% $7.60 SUBTOTAL $17,213,450 100.00% 36.41% $174.49 NON-DEPARTMENTAL Agency Contributions $2,053,483 84.22% 4.34% $20.82 Fund Transfers $17,000 0.70% 0.04% $0.17 Miscellaneous $367,760 15.08% 0.78% $3.73 SUBTOTAL $2,438,243 100.00% 5.16% $24.72 FUND TOTAL $47,275,583 100.00% $479.24 Source: FY 1992-93 Approved Budget, Orange County, N.C. P.f 415/53 1 GENERAL FUND REVENUES FY 1992-93 ORANGE COUNTY BUDGET INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1992 POPULATION: 98648 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL REVENUE PROPERTY TAXES . Current Taxes $31,984,144 97.72% 67.66% $324.22 Delinquent Taxes $475,000 1.45% 1.00% $4.82 Interest on Del Taxes $160,000 0.49% 0.34% $1.62 Late Listings $55,000 0.17% 0.12% $0.56 Vehicle List Penalties $57,000 0.17% 0.12% $0.58 SUBTOTAL $32,731,144 100.00% 69.24% $331.80 OTHER LOCAL TAXES Sales and Use Tax $3,455,000 95.18% 7.31% $35.02 Privilege License Tax NA 0.00% 0.00% $0.00 Franchise Tax $107,000 2.95% 0.23% $1.08 Animal Taxes $68,000 1.87% 0.14% $0.69 SUBTOTAL $3,630,000 100.00% 7.68% $36.80 INTERGOVERNMENTAL Intangibles Tax $2,091,168 26.95% 4.42% $21.20 Beer E. Wine Tax $154,595 1.99% 0.33% $1.57 Health $379,100 4.89% 0.80% $3.84 Social Services $3,903,140 50.31% 8.26% $39.57 Aging/CAT $216,314 2.79% 0.46% $2.19 Other State $470,999 6.07% 1.00% $4.77 Local $543,177 7.00% 1.15% $5.51 SUBTOTAL $7,758,493 100.00% 16.41% $78.65 SERVICE CHARGES Register of Deeds $567,000 26.81% 1.20% $5.75 Land Records $11,500 0.54% 0.02% $0.12 Planning Fees $74,000 3.50% 0.16% $0.75 Sheriff $549,758 26.00% 1.16% $5.57 EMS $95,000 4.49% 0.20% $0.96 APS Fees $4,200 0.20% 0.01% $0.04 Health $425,670 20.13% 0.90% $4.32 Social Services $37,000 1.75% 0.08% $0.38 Aging/CAT $131,663 6.23% 0.28% $1•33 Recreation & Parke $70,900 3.35% 0.15% $0.72 Tax Collection Charges $68,000 3.22% 0.14% $0.69 Miscellaneous Charges $80,006 3.78% 0.17% $0.81 SUBTOTAL $2,114,697 100.00% 4.47% $21.44 , MISCELLANEOUS Interest Earnings $538,000 51.89% 1.14% $5.45 Licenses & Permits $223,000 21.51% 0.47% $2.26 All Other Revenue $275,728 26.60% 0.58% $2.80 SUBTOTAL $1,036,728 100.00% 2.19% $10.51 FUND TOTAL $47,271,062 100.00% $479.19 Source: FY 1992-93 Approved Budget, Orange County, N.C. 32 NUMBER OF EMPLOYEES FY 1992-93 ORANGE COUNTY BUDGET 1992 POPULATION: 98648 % OF % OF EMPLOYEES FUNCTION NUMBER SUBTOTAL TOTAL PER CAPITA GENERAL GOVERNMENT Commissioners 3.13 2.91% 0.15% 0.00003 Elections 3.50 3.26% 0.16% 0.00004 Manager 8.00 7.44$ 0.38% 0.00008 Personnel 6.00 5.58% 0.28% 0.00006 Budget 3.00 2.79% 0.14% 0.00003 Finance 5.00 4.65% 0.23% 0.00005 Purchasing 3.00 2.79% 0.14% 0.00003 Data Processing 5.37 5.00% 0.25% 0.00005 Central Services 3.00 2.79% 0.14% 0.00003 Register of Deeds 14.75 13.72$ 0.69% 0.00015 Tax Assessor 18.00 16.74% 0.84% 0.00018 Land Records 6.00 5.58% 0.28% 0.00006 Tax Collector 6.00 5.58% 0.28% 0.00006 Planning & Inspections 22.75 21.16% 1.07% 0.00023 SUBTOTAL 107.50 100.00% 5.04% 0.00109 PUBLIC SAFETY Sheriff 81.50 65.73% 3.82% 0.00083 Emergency Services 42.50 34.27% 1.99% 0.00043 SUBTOTAL 124.00 100.00% 5.81% 0.00126 PUBLIC WORKS Building & Grounds 27.00 62.79% 1.27% 0.00027 Motor Pool 5.00 11.63% 0.23% 0.00005 Sanitation 11.00 25.58% 0.52% 0.00011 SUBTOTAL 43.00 100.00% 2.02% 0.00044 HUMAN SERVICES Soil & Water 4.00 1.75% 0.19% 0.00004 Economic Development 3.00 1.31$ 0.14% 0.00003 Social Services 104.60 45.70% 4.90% 0.00106 Health 68.75 30.03% 3.22% 0.00070 Agriculture Extension 10.00 4.37% 0.47% 0.00010 Recreation & Parks 11.38 4.97% 0.53% 0.00012 Aging 10.65 4.65% 0.50% 0.00011 CAT 7.89 3.45% 0.37% 0.00008 Commission For Women 1.63 0.71% 0.08% 0.00002 Child Support 7.00 3.06% 0.33% 0.00007 SUBTOTAL 228.90 100.00% 10.73% 0.00232 EDUCATION Orange 883.31 54.21% 41.42% 0.0090 Chapel Hill 746.00 45.79% 34.98% 0.0076 SUBTOTAL 1629.31 100.00% 76.40% 0.01652 TOTALS 2132.71 100.00% 0.0216 Source: FY 1992-93 Approved Budget, Orange County, N.C. e frP 11))5.-' 13. D3 3 J GENERAL FUND EXPENDITURES IN FY 1992-93 ORANGE COUNTY BUDGET NOT INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1992 POPULATION: 98648 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL EXPENSE DEBT SERVICE Principal School Bonds $1,350,000 37.18% 20.42% $13.69 Interest School Bonds $1,528,475 42.09% 23.12% $15.49 School Bd Sery Chg $1,000 0.03% 0.02% $0.01 Principal County Bonds $325,000 8.95% 4.92% $3.29 Interest County Bonds $426,950 11.76% 6.46% $4.33 SUBTOTAL $3,631,425 100.00% 54.92% $36.81 FUND TRANSFERS Grant Projects $0 0.00% 0.00% $0.00 Community Development $0 0.00% 0.00% $0.00 Equipment Replacement $0 0.00% 0.00% $0.00 School Capital Reserve $1,975,613 66.29% 29.88% $20.03 County Capital Reserve $1,004,677 33.71% 15.20% $10.18 School Capital Project $0 0.00% 0.00% $0.00 SUBTOTAL $2,980,290 100.00% 45.08% $30.21 FUND TOTAL $6,611,715 100.00% $67.02 Source: FY 1992-93 Approved Budget, Orange County, N.C. GENERAL FUND REVENUES IN FY 1992-93 ORANGE COUNTY BUDGET NOT INCLUDED IN FISCAL IMPACT ANALYSIS TEMPLATE 1992 POPULATION: 98648 % OF % OF PER CAPITA TYPE AMOUNT SUBTOTAL TOTAL EXPENSE PROPERTY TAXES Inventory Taxes $799,736 100.00% 12.11% $8.11 SUBTOTAL $799,736 100.00% 12.11% $8.11 OTHER LOCAL TAXES Article 40 Half Cent $2,430,000 50.00% 36.79% $24.63 Article 42 Half Cent $2,430,000 50.00% 36.79% $24.63 SUBTOTAL $4,860,000 100.00% 73.58% $49.27 FUND TRANSFERS $245,500 100.00% 3.72% $2.49 APPROPRIATED FUND BALANCE $700,000 100.00% 10.60% $7.10 FUND TOTAL $6,605,236 100.00% $66.96 Source: FY 1992-93 Approved Budget, Orange County, N.C. elli:_AtkolT3 COMPARISON OF FISCAL IMPACT CALCULATIONS FOR MEL OAKS SUBDIVISION AT BUILDOUT USING FY 1989-90 AND FY 1992-93 BUDGET DATA FY 1989-90 FY 1992-93 Per Service Service Capita standard Standard Approach Approach Approach CHARACTERISTICS OF HOUSEHOLDS: Persons/House: 2.72 2.72 2.22 Children/House: 0.67 0.67 0.29 POPULATION CHRACTERISTICS: County: 94537 94537 98648 Students: 5717 5717 6791 COUNTY PER CAPITA REVENUES ($) : Taxes - Other Than Property 37.26 37.26 36.91 Intergovernmental 54.81 54.81 78.65 Service Charges 17.33 17.33 21.44 Miscellaneous 13.62 13.62 10.51 COUNTY PER CAPITA EXPENDITURES ($) : General Government 52.80 52.80 59.59 Public Safety 42.92 42.92 54.46 Public Works 23.46 23.46 25.84 Human Services 96.89 96.89 140.14 Education (Recurring Capital) 7.93 7.93 7.60 Non-Departmental 28.05 28.05 24.72 SCHOOL DISTRICT PER STUDENT EXPENDITURES ($) : County Government 1057.00 1057.00 1310.00 School District 738.58 738.58 648.77 State 2385.60 2385.60 2771.25 TAX DATA: County Tax Rate ($) 0.6550 0.6550 0.8425 School District Tax Rate ($) 0.1775 0.1775 0.1735 FY 1989-90 FY 1992-93 Per Service Service Capita Standard Standard DEMOGRAPHIC PROJECTIONS Approach Approach Approach YEAR 1993 1993 1996 HOUSING UNITS 22 22 22 POPULATION 60 60 49 SCHOOL CHILDREN Elementary 7 7 3 Middle 4 4 2 High School 4 4 2 TOTAL 15 15 7 FY 1989-90 FY 1992-93 Per Service Service Capita Standard Standard FISCAL IMPACT - COUNTY Approach Approach Approach YEAR 1993 1993 1996 TAX BASE ($1000) 3857 3857 4028 REVENUES ($) Property Tax 25262 25262 30159 Other Taxes 2693 2693 2021 Intergovernmental 3961 3961 4307 Service Charges 1252 1252 1174 Miscellaneous 984 984 575 TOTAL ($) 34153 34153 38236 EXPENDITURES ($) General Government 3816 3816 3263 Public Safety 3101 3101 2982 Public Works 1696 1696 1415 Human Services 7002 7002 7673 Education 19389 19389 9787 Non-Departmental 2027 2027 1353 TOTAL ($) 37030 37030 26473 NET FISCAL IMPACT -2877 -2877 11763 FY 1989-90 FY 1992-93 Per Service Service Capita Standard Standard FISCAL IMPACT - SCHOOLS Approach Approach Approach YEAR 1993 1993 1996 REVENUES ($) County Appropriation 19389 19389 9787 School Tax District 6846 6846 6988 State Allocation 42466 42466 19822 TOTAL ($) 68701 68701 36597 EXPENDITURES ($) 75002 75002 34250 NET FISCAL IMPACT -6301 -6301 2347