HomeMy WebLinkAboutAgenda - 05-19-2022; 1 - FY 2022-23 Fire Districts Tax Rates 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 19, 2022
Action Agenda
Item No. 1
SUBJECT: FY 2022-23 Fire Districts' Tax Rates
DEPARTMENT: County Manager and Finance
and Administrative Services
ATTACHMENT(S): INFORMATION CONTACT:
A. Fire Districts' Requests for FY2022- Bonnie Hammersley, (919) 245-2300
23 Travis Myren, (919) 245-2308
B. Historical Fire District Tax Rates Rebecca Crawford, (919) 245-2152
(from FY 2004-05 to FY 2022-23) Gary Donaldson, (919) 245-2453
PURPOSE: To review and discuss the FY 2022-23 fire districts' tax rates, including tax rate
increases recommended for six (6) fire districts.
BACKGROUND: Six (6) fire districts have requested tax rate increases for FY 2022-23. As in
the past, fire districts requesting tax rate increases present their needs for a tax increase to the
Board during a budget work session. Staff has invited representatives from these districts to the
work session to answer any questions and/or provide additional information to the Board
regarding the proposed increases.
Attachment A provides information regarding tax rate requests from all twelve (12) fire districts
and/or fire service districts in Orange County for FY 2022-23, 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 2022-23 Manager Recommended Budget beginning on page 191.
Attachment B reflects historical Fire District tax rates dating back to FY 2004-05.
The Fire Districts requesting tax rate increases in FY 2022-23 are as follows:
• Damascus Fire District and Southern Triangle Fire Service District (Page 192) —
increasing from a tax rate of 10.80 cents to 11.80 cents per $100 valuation. The rate
increase will be used to hire additional part-time staff, and to keep up with the growth
demands of serving these two districts. This tax rate is consistent with the Chatham
County tax rate.
• Efland Fire District (Page 192) — increasing from a tax rate of 7.28 cents to 8.28 cents
per $100 valuation. This rate increase will be used to expand current part-time staff and
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cover additional operations costs for items such as gas and oil, uniforms and clothing,
and insurance and bonds.
• Eno (Page 193) — increasing from a tax rate of 8.98 cents to 9.98 cents per $100
valuation. This rate increase will be used to add night time staff for 24 hour paid staffing
and replacing equipment that is outdated and no longer National Fire Protection
Association (NFPA) approved.
• New Hope (Pages 193-194) — increasing from a tax rate of 10.12 cents to 11.56 cents
for FY 2022-23. The rate increase will be used to support hiring more part-time
employees due to dwindling volunteers in addition to offsetting the rising cost of
equipment and fuel.
• Orange Grove (Page 194) — increasing from a tax rate of 6.27 cents to 7.27 cents for FY
2022-23. The rate increase will support rising fuel and equipment costs in addition to
capital expenditures for station and equipment upgrades.
FINANCIAL IMPACT: The proposed tax rate increases are included in the Background section
above.
SOCIAL JUSTICE IMPACT: There are no Orange County Social Justice Goal impacts
associated with this item.
ENVIRONMENTAL IMPACT: There are no Orange County Environmental Responsibility Goal
impacts associated with this item.
RECOMMENDATION(S): The Manager recommends that the Board discuss the fire districts'
tax rate increases referenced above and provide direction to County staff, as appropriate.
Fire Districts' Requests for FY 2022-23 3
Approved Requested 2022-
Requested 23 Tax Rate Requested Fund Balance
Rate
District 20 Tax Tax Rate for Change from FY 1 Cent Equals 1/10 Cent Fund Balance at June 30, Reasons for Districts'Requesting a Tax Rate Increase
Rate ) 2022-223 2021-22 Equals for 2022-23 2021
cents) A roved Rate
Cedar Grove 7.63 7.63 0.00 $ 37,113 $ 3,711 $ 53,366
Chapel Hill 13.87 13.87 0.00 $ 20,047 $ 2,005 $ 21,487
The rate increase will be used to hire additional part-time
Damascus 10.80 11.80 1.00 $ 11,034 $ 1,103 $ 33,584 staff,and to keep up with the growth demands of serving
these two districts. This tax rate is consistent with the
Chatham County tax rate.
This rate increase will be used to expand current part-time
staff and cover additional operations costs for items such
Efland 7.28 8.28 1.00 $ 91,204 $ 9,120 $ 37,682
as gas and oil,uniforms and clothing,and insurance and
bonds.
This rate increase will be used to add night time staff for
Eno 8.98 9.98 1.00 $ 97,613 $ 9,761 $ 383,182 24 hour paid staffing and replacing equipment that is
outdated and no longer National Fire Protection
Accnninfinn(NFPA1 nnnrnvarl
Little River 6.39 6.39 0.00 $ 56,513 $ 5,651 $ 35,384
The rate increase will be used to support hiring more part-
time employees due to dwindling volunteers in addition to
New Hope 10.12 11.56 1.44 $ 76,417 $ 7,642 $ 85,133 $ 123,826 offsetting the rising cost of equipment and fuel.
The rate increase will support rising fuel and equipment
Orange Grove 6.27 7.27 1.00 $ 99,150 $ 9,915 $ 126,299 costs in addition to capital expenditures for station and
equipment upgrades.
Orange Rural 9.49 9.49 0.00 $ 172,904 $ 17,290 $ 45,204 $ 92,763
South Orange 9.09 9.09 0.00 $ 67,128 $ 6,713 $ 77,828
The rate increase will be used to hire additional part-time
Southern Triangle 10.80 11.80 1.00 $ 25,780 $ 2,578 $ 172,356 staff,and to keep up with the growth demands of serving
these two districts. This tax rate is consistent with the
Chatham County tax rate.
White Cross 12.34 12.34 0.00 $ 51,900 $ 5,190 $ 45,731
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Historical Fire District Tax Rates (from FY 2004-05 to FY 2022-23)
(in cents per$100 valuation)
Cedar Orange Orange South Southern
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 8.10 14.91 10.80 6.78 9.68 5.92 10.67 6.81 9.48 9.68 10.80 12.37
2021-22* 7.63 13.87 10.80 7.28 8.98 6.39 10.12 6.27 9.49 9.09 10.80 12.34
2022-23
Recommended 7.63 13.87 11.80 8.28 9.98 6.39 11.56 7.27 9.49 9.09 11.80 12.34
*Revaluation Year
BOLD and highlighted denotes tax rate increase