HomeMy WebLinkAboutAgenda 05-21-20; Item 1 - FY 2020-21 Fire Districts Tax Rates ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 21, 2020
Action Agenda
Item No. 1
SUBJECT: FY 2020-21 Fire Districts' Tax Rates
DEPARTMENT: County Manager and Finance and Administrative Services
ATTACHMENT(S): INFORMATION CONTACT:
A. Fire Districts' Requests for FY2020- Bonnie Hammersley, (919) 245-2300
21 Travis Myren, (919) 245-2308
B. Historical Fire District Tax Rates Paul Laughton, (919) 245-2152
(from FY 2004-05 to FY 2020-21) Gary Donaldson, (919) 245-2453
PURPOSE: To review and discuss the FY 2020-21 fire districts' tax rates, including tax rate
increases recommended for two (2) fire districts.
BACKGROUND: During tonight's work session, Commissioners will have the opportunity to
dialogue with New Hope Fire District and Orange Rural Fire District, who have requested tax
rate increases for FY 2020-21. 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 departments listed above to tonight's virtual work session to answer
any questions and/or provide additional information to the Board regarding their increase.
Attachment A provides information regarding tax rate requests from all twelve (12) fire districts
and/or fire service districts in Orange County for FY 2020-21, 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 2020-21 Manager Recommended Budget beginning on page 216.
Attachment B reflects historical Fire District tax rates dating back to FY 2004-05.
The Fire Districts requesting tax rate increases in FY 2020-21 are as follows:
• New Hope Fire District (Page 219) — increase of .73 cents, going from a current tax rate
of 9.94 cents to 10.67 cents, for FY 2020-21. This rate increase is to restructure their
staff, add three (3) paid positions, and maintain their current level of service.
• Orange Rural Fire District (Page 220) — increase of .33 cents, going from a current tax
rate of 9.15 cents to 9.48 cents, for FY 2020-21. This rate increase is to add a full time
Chief position, and to cover ongoing increases in worker's compensation insurance. The
district is also requesting $89,000 from their available fund balance for the replacement
of fire suppression equipment and purchase of a vehicle for the new fire chief position.
FINANCIAL IMPACT: Included in the Background Section above.
SOCIAL JUSTICE IMPACT: There are no Social Justice Goal impacts associated with this
item.
ENVIRONMENTAL IMPACT: There are no Orange County Environmental Responsibility Goal
impacts associated with this agenda item.
RECOMMENDATION(S): The Manager recommends that the Board discuss the above
mentioned fire districts' tax rate increases and give direction to county staff, as appropriate.
Attachment A Fire Districts' Requests for FY 2020-21
Current Requested Requested 2020-
Requested Fund Balance
2019-20 Tax 21 Tax Rate 1 Cent 1/10 Cent
District Rate(in Tax Rate for Change from Equals Equals Fund Balance at June 30, Reasons for Districts'Requesting a Tax Rate Increase
2020-21 for 2020-21 2019
cents) Current Rate
Cedar Grove 8.10 8.10 0.00 $ 32,803 $ 3,280 $ $ 27,755
Chapel Hill 14.91 14.91 0.00 $ 18,443 $ 1,844 $ $ 49,056
Damascus 10.80 10.80 0.00 $ 9,896 $ 990 $ $ 30,641
Efland 6.78 6.78 0.00 $ 79,057 $ 7,906 $ $ 79,189
Eno 9.68 9.68 0.00 $ 85,865 $ 8,587 $ $ 333,298
Little River 5.92 5.92 0.00 $ 48,666 $ 4,867 $ $ 91,768
Tax increase is needed to restructure their staff,add three
New Hope 9.94 10.67 0.73 $ 71,051 $ 7,105 $ $ 177,832 (3)paid positions,and maintain their current level of
service.
Orange Grove 6.81 6.81 0.00 $ 86,155 $ 8,616 $ $ 172,327
Tax increase is needed to add a full-time Fire Chief
Orange Rural 9.15 9.48 0.33 $ 149,400 $ 14,940 $ 89,000 $ 166,192 position and to cover ongoing increases in worker's
compensation insurance.
South Orange 9.68 9.68 0.00 $ 59,930 $ 5,993 $ - $ 175,675
Southern Triangle 10.80 10.80 0.00 $ 23,424 $ 2,342 $ - $ 162,677
White Cross 12.37 12.37 0.00 $ 45,156 $ 4,516 $ 30,000 $ 84,595
$ 1,551,005
Attachment B
Historical Fire District Tax Rates (from FY 2004-05 to FY 2020-21)
(in cents per$100 valuation)
Orange Orange South Southern
Cedar Grove Chapel Hill Damascus Efland Eno Little River New Hope Grove Rural Orange Triangle White Cross
2004-05 7.30 2.00 3.00 4.65 6.40 5.20 6.50 3.90 5.10 9.20 3.00 4.80
2005-06* 7.30 1.90 2.60 3.475 5.70 4.60 6.25 3.40 5.60 9.20 2.60 4.20
2006-07 7.30 1.90 4.00 4.225 5.70 4.60 6.75 3.90 5.60 9.20 4.00 4.20
2007-08 7.30 1.90 5.00 4.225 5.70 4.60 6.75 3.90 5.60 9.50 5.00 5.00
2008-09 7.30 4.90 6.00 5.225 5.70 4.60 6.75 4.20 6.30 9.50 6.00 6.00
2009-10* 6.36 2.16 5.00 4.66 5.99 4.06 5.70 3.58 5.36 7.85 5.00 6.00
2010-11 7.36 7.50 5.00 4.66 5.99 4.06 6.95 3.58 6.36 7.85 5.00 6.00
2011-12 7.36 7.50 5.00 4.66 5.99 4.06 8.95 4.08 5.61 7.85 5.00 7.00
2012-13 7.36 7.50 5.00 4.66 5.99 4.06 8.95 5.00 5.61 7.85 5.00 7.00
2013-14 7.36 15.00 8.80 7.00 7.99 4.06 9.45 6.00 7.36 10.00 8.80 8.80
2014-15 7.36 15.00 8.80 7.00 7.99 4.06 9.95 6.00 7.36 10.00 8.80 11.00
2015-16 7.36 15.00 10.30 7.00 7.99 4.06 9.95 6.00 8.36 10.00 10.30 11.00
2016-17 7.36 15.00 10.30 7.00 7.99 4.06 10.45 7.00 8.36 10.00 10.30 11.00
2017-18* 8.10 14.91 10.30 6.78 8.68 4.92 9.94 6.81 9.15 9.68 10.30 11.37
2018-19 8.10 14.91 10.30 6.78 9.68 5.92 9.94 6.81 9.15 9.68 10.30 11.37
2019-20 8.10 14.91 10.80 6.78 9.68 5.92 9.94 6.81 9.15 9.68 10.80 12.37
2020-21
Recommended 8.10 14.91 10.80 6.78 9.68 5.92 10.67 6.81 9.48 9.68 10.80 12.37
*Revaluation Year
BOLD and highlighted denotes tax rate increase