ORDER NO. 31846 2010 KERR COUNTY TAX RATE Came to be heard this the 27th day of September, 2010, with a motion made by Commissioner Letz, seconded by Commissioner Williams, the Court unanimously disapproved by a record vote of 2 -3 -0 to: Increase the tax rate by 1.5 cents per $100 valuation, which sets the Maintenance & Operations at .3639, Interest and Sinking Fund at .0482, and Lateral Roads at .0322, for a total increase of 1.3279% over the effective rate. Commissioner Baldwin — no Commissioner Williams — yes Commissioner Letz — yes Commissioner Oehler — no Chair — no Motion fails 31 gyL ). I gi 31257 COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND ONE (1) COPY OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Diane Bolin OFFICE: Tax Assessor /Collector MEETING DATE: Sept 27, 2010 TIME PREFERRED: 10:20 AM SUBJECT: Consider, discuss and take appropriate action to adopt the 2010 Kerr County "I'ax Rate. To include maintenance and operations, interest and sinking (debt) and Lateral Roads tax rate. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Diane Bolin Tax Assessor /Collector ESTIMATED LENGTH OF PRESENTATION: 5 minutes IF PERSONNEL MATTER - NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: 5:00 PM previous Tuesday THIS REQUEST RECEIVED BY: THIS RQUEST RECEIVED ON: @ .M. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. 09/24/2010 KERR COUNTY 2010 -2011 Adopted Budget Summary as of 9/27/10 WITH A 1.50 PENNY TAX INCREASE AND NO STAFF REDUCTION ESTIMATED ESTIMATED ESTTIMATED REQUESTED ESTIMATED FUNDS BALANCE FOR FY10 -11 FOR FY10 -11 FY 10 -11 ENDING BALANCE 09/30/2010 Tax. Rev. Non Tax Rev Expenditures 09/30/2011 General 10 2,042,159 12,381,49 5,955,067 17,880,304 2,498,418 13.97% Fire Protection 14 15,036 325,00 50 309,000 31,086 Public Library 19 5,000 200,00 75 200,000 5,075 Flood Control 22 83,500 150 10,000 73,650 - CH Security 29 5,782 125,00 28,000 140,624 18,158 Parks 31 39,000 541,888 566,888 14,000 Indigent Health 50 400,000 34,000 300,000 134,000 Juvenile Facility 76 37,443 650,00 372,500 1,024,665 35,278 Perm. lmpv. 70 38,318 0 0 38,318 Jail Bonds 62 6,581 550,20 200 539,007 17,974 Bank America Lease 64 8,463 232,00 100 231,464 9,099 2008 Capital Loan 65 21,197 318,14 100 318,148 21,297 2010 Tax Note 66 10,211 321,51 100 308,513 25,311 Total 2 712 690 15,103 35 6 932 230 21 826 613 2 921 664 13.39% R & B Operating 15 375,000 1,207,45 1,621,500 2,644,534 559,419 21.15% Sch. Road Trust 71 68,171 0 0 68,171 Total 443,171 1207.45 1,621,500 2,644 534 627590 Election Services 12 11,761 7,500 7,500 11,761 Road Districts 20 23,773 5,125 0 28,898 Law Library 18 116,890 55,281 55,281 116,690 JP Technology 26 41758 10,400 10,400 41,758 Records Mgt. 28 91,842 35,000 61,000 65,842 Dist. Clerk Records Mgt. 33 19,534 6,950 6,000 20,484 Records Archival 41 64716 75,100 67,446 72,370 Co & Dist Clerk Tech Fund 42 0 200 0 200 Courts Records Presery Fund 43 3,570 2,000 1,700 3,870 District Clerk Tech Fund 44 0 100 0 100 Att. Dispute Resolution 40 23,238 13,510 14,000 22,746 Total 396,880 211,186 223,327 384,719 Total 3,552,741 16,310,81 8,764,896 24,694,474 3,933,973 • 09/24/2010 KERR COUNTY 2010-2011 Adopted Budget Summary as of 9127/10 WITH A 1.75 PENNY TAX INCREASE AND NO STAFF REDUCTION ESTIMATED ESTIMATED ESTTIMATED REQUESTED ESTIMATED FUNDS BALANCE FOR FY10.11 FOR FY10 -11 FY 10 -11 ENDING BALANCE 09/30/2010 Tax. Rev. Non Tax Rev Expenditures 09/30/2011 General 10 2,042,159 12,453,19 5,955,067 17,880,304 2,570,117 14.37% Fire Protection 14 15,036 325,00 50 309,000 31,086 Public Library 19 5,000 200,00 75 200,000 5,075 Flood Control 22 83,500 150 10,000 73,650 CH Security 29 5,782 125,00 28,000 140,624 18,158 Parks 31 39,000 541,888 566,888 14,000 Indigent Health 50 400,000 34,000 300,000 134,000 Juvenile Facility 76 37,443 650,00 372,500 1,024,665 35,278 Perm. lmpv. 70 38,318 0 0 38,318 Jail Bonds 62 6,581 550,20 200 539,007 17,974 Bank America Lease 64 8,463 232,00 100 231,464 9,099 2008 Capital Loan 65 21,197 318,14 100 318,148 21,297 2010 Tax Note 66 10,211 321,51 100 306,513 25,311 Total 2,712,690 15,175,05 6,932,230 21,826,613 2,993,363 13.71% R & B Operating 15 375,000 1,207,45 1,621,500 2,644,534 559,419 21.15% Sch. Road Trust 71 68,171 0 0 68,171 Total 443,171 1,207,45 1,621,500 2,644,534 627590 Election Services 12 11,761 7,500 7,500 11,761 Road Districts 20 23,773 5,125 0 , 28,898 Law Library 18 116,690 55,281 55,281 116,690 JP Technology 26 41,758 10,400 10,400 41,758 Records Mgt. 28 91,842 35,000 61,000 65,842 Dist. Clerk Records Mgt. 33 19,534 6,950 6,000 20,484 Records Archival 41 64,716 75,100 67,446 72,370 Co & Dist Clerk Tech Fund 42 0 200 0 200 Courts Records Present Fund 43 3,570 2,000 1,700 3,870 District Clerk Tech Fund 44 0 100 0 100 Alt. Dispute Resolution 40 23,236 13,510 14,000 22,746 Total 396,880 211,166 223,327 384,719 Total 3,552,741 16,382,50 8,764,896 24,694,474 4,005,672 09/24/2010 KERR COUNTY 2010 -2011 Adopted Budget Summary as of 9127110 WITH A 2.00 PENNY TAX INCREASE AND NO STAFF REDUCTION • ESTIMATED ESTIMATED ESTTIMATED REQUESTED ESTIMATED FUNDS BALANCE FOR FY10 -11 FOR FY10 -11 FY 10 -11 ENDING BALANCE 09/30/2010 Tax. Rev. Non Tax Rev Expenditures 09130/2011 General 10 2,042,159 12,524,89 5,955,067 17,880,304 2,641,817 14.78% Fire Protection 14 15,036 325,00 50 309,000 31,086 Public Library 19 5,000 200,00 75 200,000 5,075 Flood Control 22 83,500 150 10,000 - 73,650 CH Security 29 5,782 125,00 28,000 140,624 18,158 Parks 31 39,000 541,888 566,888 14,000 Indigent Health 50 400,000 34,000 300,000 134,000 Juvenile Facility 76 37,443 650,00 372,500 1,024,665 35,278 Perm. Impv. 70 38,318 0 0 38,318 Jail Bonds 62 6,581 550,20 200 539,007 17,974 Bank America Lease 64 8,463 232,00 100 231,464 9,099 2008 Capital Loan 65 21,197 318,14 100 318,148 21,297 . 2010 Tax Note 66 10,211 321,51 100 306,513 25,311 Total 2,712,690 15,246,75 6932,230 21,826,613 3,065,063 14.04% R & B Operating 15 375,000 1,207,45 1,621,500 2,644,534 559,419 21.15% Sch. Road Trust 71 68,171 0 0 68,171 Total 443,171 1207,45 1,621 500 2644,534 627,590 Election Services 12 11,761 7,500 7,500 11,761 Road Districts 20 23,773 5,125 0 28,898 Law Library 18 116,690 55,281 55,281 116,690 JP Technology 26 41,758 10,400 10,400 41,758 Records Mgt. 28 91,842 35,000 61,000 65,842 Dist. Clerk Records Mgt. 33 19,534 6,950 6,000 20,484 Records Archival 41 64,716 75,100 67,446 72,370 Co & Dist Clerk Tech Fund 42 0 200 0 200 Courts Records Presery Fund 43 3,570 2,000 1,700 3,870 District Clerk Tech Fund 44 0 100 0 100 Alt. Dispute Resolution 40 23,236 13,510 14,000 22,746 Total 396,880 211,166 223,327 384,719 Total 3,552,741 16,454,20 8,764,896 24,694,474 4,077,372 09/24/2010 KERR COUNTY 2010 -2011 Adopted Budget Summary as of 9127110 WITH A 2.50 PENNY TAX INCREASE AND NO STAFF REDUCTION ESTIMATED ESTIMATED ESTTIMATED REQUESTED ESTIMATED FUNDS BALANCE FOR FY10 -11 FOR FY10.11 FY 10-11 ENDING BALANCE 09130/2010 Tax. Rev. Non Tax Rev Expenditures 09/30/2011 General 10 2,042,159 12,668,29 5,955,067 17,880,304 2,785,215 15.58% Fire Protection 14 15,036 325,00 50 309,000 31,086 Public Library 19 5,000 200,00 75 200,000 5,075 Flood Control 22 83,500 150 10,000 73,650 CH Security 29 5,782 125,00 28,000 140,624 18,158 Parks 31 39,000 541,888 566,888 14,000 Indigent Health 50 400,000 34,000 300,000 134,000 Juvenile Facility 76 37,443 650,00 372,500 1,024,665 35,278 Perm. Imp. 70 38,318 0 0 38,318 Jail Bonds 62 6,581 550,20 200 539,007 17,974 Bank America Lease 64 8,463 232,00 100 231,464 9,099 2008 Capital Loan 65 21,197 318,14 100 318,148 - 21,297 2010 Tax Note 66 10,211 321,51 100 306,513 25,311 Total 2,712,690 15,390,15 6,932,230 21 826,613 3,208,461 14.70% R & B Operating 15 375,000 1,207,45 1,621,500 2,644,534 559,419 21.15% Sch. Road Trust 71 68,171 0 0 68,171 Total 443,171 1,207,45 _ 1,621,500 2,644 534 627,590 Election Services 12 11,761 7,500 7,500 11,761 Road Districts 20 23,773 5,125 0 28,898 Law Library 18 116,690 55,281 55,281 116,690 JP Technology 26 41,758 10,400 10,400 41,758 Records Mgt. 28 91,842 35,000 61,000 65,842 Dist. Clerk Records Mgt. 33 19,534 6,950 6,000 20,484 Records Archival 41 64,716 75,100 67,446 72,370 Co & Dist Clerk Tech Fund 42 0 200 0 200 Courts Records Presery Fund 43 3,570 2,000 1,700 3,870 District Clerk Tech Fund 44 0 100 0 100 Alt. Dispute Resolution 40 23,236 13,510 14,000 22,746 Total 396,880 211,166 223,327 384,719 Total 3,552,741 16,597,60 8,764,896 24,694,474 4,220,770 • 09/24/2010 KERR COUNTY 2010 -2011 Adopted Budget Summary as of 9/27110 WITH A 3.00 PENNY TAX INCREASE AND NO STAFF REDUCTION ESTIMATED ESTIMATED ESTTIMATED REQUESTED ESTIMATED FUNDS BALANCE FOR FY10 -11 FOR FY10 -11 FY 10 -11 ENDING BALANCE 09/30/2010 Tax. Rev. Non Tax Rev Expenditures 09/30/2011 General 10 2,042,159 12,811,69 5,955,067 17,880,304 2,928,614 16.38% Fire Protection 14 15,036 325,00 50 309,000 31,086 Public Library 19 5,000 200,00 75 200,000 5,075 Flood Control 22 83,500 150 10,000 73,650 CH Security 29 5,782 125,00 28,000 140,624 • 18,158 Parks 31 39,000 541,888 566,888 14,000 Indigent Health 50 400,000 34,000 300,000 134,000 Juvenile Facility 76 37,443 650,00 372,500 1,024,665 35,278 Perm. Impv. 70 38,318 0 0 38,318 Jail Bonds 62 6,581 550,20 200 539,007 17,974 Bank America Lease 64 8,463 232,00 100 231,464 9,099 2008 Capital Loan 65 21,197 318,14 100 318,148 21,297 2010 Tax Note 66 10,211 321,51 100 306,513 . 25,311 Total 2,712,690 15,533,55 6932230 21,826,613 3,351,860 15.36% R & B Operating 15 375,000 1,207,45 1,621,500 2,644,534 559,419 21.15% Sch. Road Trust 71 68,171 0 0 68,171 Total 443,171 1,20745 1,621 500 2644,534 627,590 Election Services 12 11,761 7,500 7,500 . 11,761 Road Districts 20 23,773 5,125 0 28,898 Law Library 18 116,690 55,281 55,281 116,690 JP Technology 26 41,758 10,400 10,400 41,758 Records Mgt. 28 91,842 35,000 61,000 65,842 Dist. Clerk Records Mgt. 33 19,534 6,950 6,000 20,484 Records Archival 41 64,716 75,100 67,446 72,370 Co & Dist Clerk Tech Fund 42 0 200 0 200 Courts Records Presery Fund 43 3,570 2,000 1,700 . 3,870 District Clerk Tech Fund 44 0 100 0 100 Alt. Dispute Resolution 40 23,236 13,510 14,000 22,746 Total 396,880 211,166 223,327 384,719 Total 3,552,741 16,741,00 8,764,896 24,694,474 4,364,169 Agenda Item # 1.18 Kerr County and Lateral Roads 2010 Tax Rates I need the following motion please: "I move that the property tax rate be increased by the adoption of a tax rate of , which is effectively a percent increase in the tax rate. And the breakdown of this total tax rate will be as follows: Maintenance & Operations is: I & S is: .0482 Lateral Roads is :. 0322 For a combined tax rate of : Record Vote: Commissioner Baldwin Commissioner Letz Commissioner Williams Commissioner Oehler Judge Tinley Tax Rate Scenarios Fiscal Year 2010 -2011 Current GKR = 0.3971 0.4032 Current RLT = 0.0322 0.0352 0.4293 Effective Rate 0.4384 at 1.5 cent increase' !I ...................... % Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate Rate M &O 0.3639 ( I &S 0.0482 0.4121 + 0.0322 = 0.4443 1.3279% 4 at 1;75" cent increase % Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate Rate M &O 0.3664 I &S 0.0482 0.4146 + 0.0322 = 0.4468 1.8906% at 20 cent increase Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate', Rate M &O 0.3689 I &S 0.0482 0.4171 + 0.0322 = 0:44931 2.4533% at 2.25 `cent 'increase % Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate Rate M &O 0.3714 I &S 0.0482 0.4196 + 0.0322 = 0.4518! 3.0160% at 2.5 cent increase Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate Rate M &O 0.3739 I &S 0.0482 0.4221 + 0.0322 = 04543 3.5787% at 2.175 cent increase % Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate ! Rate M &O 0.3764 I &S 0.0482 0.4246 + 0.0322 = 0.4568 4.1413% at 3.0 cent increase % Difference GKR RLT Total from Effective (Kerr County) (Lateral Road) Rate Rate M &O 0.3789 I &S 0.0482 0.4271 + 0.0322 = 0.4593 4.7040%