Transcript DeKalb County 2007 Tax Funds Budget Budget Process Revenues Important Dates Expenditures Assumptions CEO & BOC establish priorities July 2006 Analysis Departments submit requests August 29, 2006 HOST & Homestead CEO submits budget.

DeKalb County
2007 Tax Funds Budget
Budget Process
Revenues
Important Dates
Expenditures
Assumptions
CEO & BOC establish priorities
July 2006
Analysis
Departments submit requests
August 29, 2006
HOST &
Homestead
CEO submits budget to BOC
December 4, 2006
Public Information Meetings held
December 4 - 6, 2006
Budget Review Committee meetings
January 2007
Public Hearings & BOC adopts budget
January 9 & 23, 2007
Accomplishments
2
Budget Process
Revenues
Priorities for 2007
Expenditures
Assumptions
• Balanced Budget
Analysis
HOST &
Homestead
• Homestead Exemption utilizing
80% of HOST Receipts
Accomplishments
• Process & Technology
Improvements
3
Budget Process
Revenues
Revenues
(in millions)
Expenditures
$600
Assumptions
$550
$500
Analysis
$450
Fund Balance
Other
Fines
Govts.
Licensing
Excise Taxes
Property Taxes
Sales Tax (HOST)
$400
HOST &
Homestead
$350
$300
$250
Accomplishments
$200
$150
$100
$50
87.7
86.0
82.3
81.7
85.1
89.9
101.0
'00
'01
'02
'03
'04
'05
'06
102.0
$0
'07
Before prior year expenditure encumbrances
4
Budget Process
Revenues
2007 Revenues
Expenditures
Assumptions
26.4%
Other
Analysis
HOST &
Homestead
Accomplishments
49%
Property
Taxes
7.9% Fund
Balance
16.7%
HOST
5
Budget Process
2007 Budget Components
Revenues
Expenditures
Assumptions
Public Safety
Courts
22%
Analysis
9%
30%
HOST &
Homestead
Gen. Govt.
Human Services
Public Works
2%
Parks & Libraries
Debt Service
Accomplishments
5%
Grady Hospital
Budgetary Reserves
1%
6%
3%
3%
Capital Projects
Facilities Management
4%
3% 4%
9%
Information Systems
Miscellaneous
6
Budget Process
Budget Changes from 2006
Revenues
Expenditures
2006
Assumptions
Analysis
HOST &
Homestead
Accomplishments
2007
Change
Percentage
Public Safety
$172.0
$181.1
$9.0
5.3%
Courts & Jail
132.0
135.9
3.9
3.0%
Information Systems
13.6
16.0
2.5
18.1%
Facilities Management
General Admin.
15.9
53.4
17.3
53.2
1.4
-0.2
9.0%
-0.3%
Human Services
14.0
15.0
1.0
7.3%
Public Works
32.3
29.6
-2.7
-8.4%
Parks & Libraries
32.3
35.0
2.7
8.3%
Debt Service
51.0
57.5
6.5
12.7%
Grady/Hospital
22.0
21.7
-0.3
-1.3%
Other
26.8
26.3
-0.5
-1.9%
Capital Projects
15.7
21.4
5.7
36.5%
$580.9
$610.0
$29.1
5.0%
Total
In $ millions
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Budget Process
Revenues
Budget Comparison
(in millions)
Expenditures
Assumptions
$350
Analysis
$250
$300
$200
HOST &
Homestead
$150
$100
Accomplishments
$50
$0
'00
'01
'02
'03
'04
'05
'06
'07
Courts & Public Safety =52%
203.30
220.40
233.70
247.30
269.20
285.90
304.01
316.95
All Other* =48%
196.80
198.80
212.30
243.60
233.70
238.10
276.88
293.03
*Includes Hospital, Debt Service, Human Services, Parks & Libraries & General Operations
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Budget Process
Revenues
Expenditures
Operating Expenditure Trends
(in millions)
$200
$180
Assumptions
Analysis
HOST &
Homestead
Accomplishments
$160
$140
2000
2001
2002
2003
2004
2005
2006
2007
$120
$100
$80
$60
$40
$20
$0
Public
Safety
Courts &
Jail
General
Human
Services
Public
Works
Parks &
Library
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Budget Process
Revenues
Budget Summary
Tax Funds Only
Expenditures
Assumptions
Analysis
Requests from Departments
$710,198,260
HOST &
Homestead
2007 Recommended Base Budget
$609,986,384
2006 Adopted Budget (Mid Year)
$580,894,184
Accomplishments
Budget Change from Prior Budget
5.0%
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Budget Process
Planned Operational Improvements
Revenues
• Full Implementation of 311 (Citizen Help
Expenditures
Center).
Assumptions
• Design upgrades to wastewater treatment
system.
Analysis
• Continued focus on upgrading Public Safety
HOST &
facilities and equipment.
Homestead
• Consolidation of Information Services
Accomplishments
Operational Systems.
• Expedited Implementation of 2006 Bond
Projects.
• Upgrade of Clerk of Superior Court
Information Systems.
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Budget Process
Revenues
Budget Assumptions
Expenditures
Assumptions
Analysis
HOST &
Homestead
Accomplishments
 State of Georgia will continue HTRC
program up to $8,000 per
homestead in 2007.
 Continuation of administrative
controls on filling of vacant
positions and overtime.
 Floating Exemption for Homesteads
for County taxes only.
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Budget Process
Local Government Comparison
Cost of Water & Sewer, Sanitation and Taxes
Revenues
For a $200,000 Home
Expenditures
Assumptions
Analysis
HOST &
Homestead
DeKalb
$1,295
$1,715
Fayette
$1,727
Clayton
$1,022
Rockdale
$1,482
Douglas
$1,834
Henry
Accomplishments
$1,518
Cobb
$1,794
Gwinnett
Atl/Fulton
$2,534
$2,457
Atl/DeKalb
$1,885
Fulton
$0
$500
W&S
$1,000
$1,500
Sanitation
$2,000
$2,500
Taxes
Average Water Usage 7,000 gallons per month. Includes Homeowners Tax Relief Credit ($8,000).
Excludes State & School Taxes.
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Budget Process
Tax Savings
Revenues
On $200,000 Home In 2007
Expenditures
Assumptions
With
HOST
Analysis
HOST &
Homestead
County Operations
Accomplishments
Schools
Without
HOST
$357.66
$872.34
160.00
160.00
1,367.31
1,367.31
State
17.50
17.50
Total
$1,902.47
$2,417.15
Bonds
HOST Savings
Spending Equivalent
$514.68
$51,468.00
After Georgia Homeowners Tax Relief Credit ($8,000) and Standard Exemption in Unincorporated DeKalb County
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Budget Process
Where Your Tax Dollar Is Spent
Revenues
Debt
8.4%
Expenditures
Assumptions
Analysis
Operations
18.8%
HOST &
Homestead
Accomplishments
Schools
71.9%
State
0.9%
Homestead property taxes.
15
Budget Process
HOST Receipts vs. Exemptions
Revenues
(in millions)
Expenditures
Assumptions
$160
$140
Analysis
$120
$100
HOST &
Homestead
$80
$60
Accomplishments
$40
$20
$0
'00
'01
'02
'03
'04
'05
'06
'07
HOST Receipts
$87.66
$85.98
$82.34
$81.68
$85.06
$89.90
$101.00
$102.00
100% Exemption
$79.40
$89.86
$98.95
$108.73
$115.04
$124.55
$133.35
$136.75
After Standard Exemptions and Homeowners Tax Relief Credit ($8,000)
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Budget Process
DeKalb Homestead Taxes
Revenues
2001 – 2007
Home Value of $200,000
Expenditures
Assumptions
COUNTY
BONDS
Analysis
HOST &
Homestead
Accomplishments
COUNTY
OPERATIONS
SCHOOL
STATE
TOTAL
2001
$116.00
$0.00
$1,406.72
$18.00
$1,540.72
2002
100.00
117.28
1,362.76
17.50
1,597.54
2003
94.40
351.94
1,424.76
17.50
1,888.60
2004
104.00
359.84
1,367.31
17.50
1,848.65
2005
104.80
398.51
1,367.31
17.50
1,888.12
2006
160.00
383.83
1,367.31
17.50
1,928.64
2007
160.00
357.66
1,367.31
17.50
1,902.47
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Budget Process
Revenues
Homestead Operating Taxes
DeKalb: “The Best Deal in Town”
Expenditures
Assumptions
Analysis
HOST &
Homestead
Home
Value
DeKalb
Cobb
Fulton
Gwinnett
$200,000
$357.66
$589.00
$929.78
$696.26
$300,000
588.41
969.00
1,582.26
1,145.46
$400,000
819.16
1,349.00
2,234.74
1,594.66
$500,000
1,049.90
1,729.00
2,887.22
2,043.86
Accomplishments
After Standard Exemption, Homeowners Tax Relief Credit of $8,000 and HOST Credit.
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Budget Process
Revenues
Collections
Homesteads and 100% Exemption Target
Expenditures
Year
HOST
Collections
100%
Exemption Target
Net Units
Added
2000
$87,658,299
$ 79,395,624
4,813
HOST &
Homestead
2001
85,975,664
89,863,380
5,397
2002
82,342,564
98,951,486
4,345
Accomplishments
2003
81,684,425
108,732,638
3,920
2004
85,065,375
115,043,698
1,951
2005
89,900,550
124,546,148
916
2006 est.
101,000,000
133,345,634
-70
Average
Annual %
2.5%
9.7%
Assumptions
Analysis
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Budget Process
Revenues
Accomplishments in 2006
 2nd AAA Bond Rating
Expenditures
 Juvenile Court Near Completion
Assumptions
 New Police & Fire & Headquarters Opened
Analysis
 Fire Station 26 Completed
HOST &
Homestead
 Technology Projects:
– Hansen Planning & Development System
Accomplishments
– 311 Citizen Help Center Pilot
– Increased Security & Disaster Recovery
Capabilities
– Initiated New Property Appraisal & Tax
Collection Information Systems
 Park & Greenspace Projects
20