Transcript 2014 Clerk’s Conference Orofino, Idaho

School District August Elections
School District has a successful election for any
property tax related funds and wants to levy property
taxes in same year as election.
• The amount approved by the voters must have been
included as part of their previously published budget
or they must republish.
• If they republish must also hold another budget
hearing.
• Must be done before levy can be approved.
Bonds and Refinancing
If a bond was refinanced this may change the annual amount they pay but NOT the term
of the bond. Only a election can change the term.
So in this example 4 of the 6 bonds should not have been allowed to levy.
Levies and Personal Property
Make certain the value used to set levies exclude
exempted personal property values.
Make sure each district has deducted total PPreimbursement money on their L-2 worksheet and the
total of column 5 on the L-2 matches the total of p-tax
replacement shown on the L-2 worksheet.
Pay special attention to school district L-2s as the p-tax
replacement applies to tort fund first then any
remaining p-tax replacement is to be subtracted from
any available other fund(s).
Special note property tax amount in column 6 of the L-2
can not be a negative number.
63-1305 Judgment Levies
There are 2 separate PacifiCorp Judgments this year.
2008 – 2009 If district does not levy for eligible amount
this year it will be lost to the district.
2010 – 2013: This is the first year for this judgment.
District may split the levy over a 2 year period as long as
the remaining amount is in excess of $100. Any amount
remaining that is less than $100 will not be available in
the 2nd year.
Judgments must be part of published budget in order to be
levied.
If district is in a Urban Renewal area you will need to ADD back
the increment value when computing levy rates.
http://www.tax.idaho.gov/search-reports.cfm Here is the web link. Look for
“Property Tax Replacement”
Urban Renewal
63-1305 Judgment
Since U/R can not levy the county may levy on their behalf. Below is a complete
list of U/Rs that have 63-1305 judgment that has not been levied for.
If you choose to levy for the amounts listed please show on your L-2 as Urban
Renewal Judgment.
URBAN RENEWAL
ASHTON URBAN RENEWAL
HITT ROAD URBAN RENEWAL
N. HIGHWAY URBAN RENEWAL
RIGBY URBAN RENEWAL AREA
202.38
130.12
202.41
147.00
NOTE: On the L-2 please list each judgment separately but when entering into
the Web L-2 add them all together. This way I can verify the amounts.
Levy Setting
Funds Subject to HB-470 Provisions
• Temporary Override
• 63-1305 Judgment
• School temporary Supplemental
• State Authorized Plant Facilities
• EXCEPT for Bonds and Plant Facilities all of the U/R
increment is to be added when computing levy rates.
Information Required
When was the RAA established?
Has there been an annexation done by the RAA? If so
when?
When was the election for the bond and/or Plant
Facilities fund?
The answer to the above questions determine
whether or not to add increment value to the net
taxable value when computing levy rates.
Bonds and Plant Facilities
Add Increment or Not?
RAA Established prior to 12/31/2007
Election prior to 12/31/2007
Election after to 12/31/2007
Bond
No increment added
Yes all increment added
Plant Facilities No increment added
Yes all increment added
RAA annexation prior to 12/31/2007
Election prior to 12/31/2007
Election after to 12/31/2007
Bond
No increment added
Only increment in the annexed area
Plant Facilities No increment added
Only increment in the annexed area
RAA Established after to 12/31/2007
All increment added
Bond
Yes doesn't matter when election held
Plant Facilities Yes doesn't matter when election held
RAA annexation after to 12/31/2007
All increment in annexed area
Bond
Yes doesn't matter when election held
Plant Facilities Yes doesn't matter when election held
Web Based L-2
Request that each county to use this program.
Benefits:
• Levy rate is computed for you.
• L-1 form is completed for you and a L-2 is generated by the
program. Each can be printed and the L-1 to be signed. A copy of
each can be saved as an excel or pdf file if you wish.
• Creates an archive record of previous years L-2s. Currently 2010
thru 2013 on-line.
New this year when you print the L-2 from the program it will
show the levy rate for each fund and total the column.
Program will not be ready for use until the first part of September
as the September Values need to be uploaded first.
Forgot Your Password?
If you don’t have
a login the
request a new
account.
FORGOT PASSWORD
Select this and follow
instructions.
The STC does not maintain copies of your password so if you have forgotten your
password you will need to request a new one.
Entering of Funds
If the L-2 shows a p-tax fund (i.e. Tort) but the p-tax (column 6
of L-2) equals $0 enter these fund(s) as a “Non-Levying” fund.
For example school tort funds are often listed but due to p-tax
replacement do not actual generate a p-tax levy. (see example
next slide)
Make sure you use the correct fund when you enter data.
If entering data for a joint taxing district please check with your
joint county(s) to make sure all are in agreement.
After you are finished make sure to “LOCK” your funds when
you are done. This prevents other people from changing the
information you just entered. Once locked the STC is the only
one that can change the entered information.
Example of P-Tax Fund With No Levy
In this example the Tort and Emergency funds should have been entered
as a “Non-Levied” fund.
Locking of Funds
When you are finished entering
budget information make sure to
“Lock” the district. This prevents
unauthorized changes to your data.
2015 L-2 Design
I am suggesting that Column 3 “Cash Forward Balance” be removed. This column is
very confusing for people to understand and the amount that is reported can be
reported as part of the current Column 4 “Other Revenue”.
2015 Dollar Certification of Budget Request to Board of County Commissioners L-2
(the L-2 worksheet and applicable "Voter Approved Fund Tracker"
and copy of published budget must be attached)
District or Taxing Unit's Name:
Fund
Total Approved Budget*
1
2
Column Total:
-
Balance to be levied
O ther revenue not shown in
column 4
Property Tax Replacement From
Line 14 of L-2 Worksheet
Col. 2 minus (Cols. 3+4)
3
4
5
-
-
-
2015 Budget and Levy Workshop
Proposed dates for the 2015 Budget and Levy workshops are
as follows:
• Moscow – 5/5/2015
• Coeur d’Alene – 5/6/2015
• Idaho Falls – 5/12/2015
• Pocatello – 5/13/2015
• Twin Falls – 5/14/2015
• Caldwell – 5/27 or 28/2015
Open to suggestions for new locations.
2014 Workshop morning attendance up by 15%. Due to school
districts attending the morning session.