Okaloosa County BOCC — September 3, 2015 — Agenda Packet — reading text

1-38  Expenditures by Activity $331,339,247 Reserves Personal Services 24.9% 15.5% Constitutional Officers Operating Expenses 12.2% 22.9% Interfund Transfers Capital Outlay 2.5% 16.8% Aids/Grants Debt Service 1.5% 3.6% Reserves by Fund Activities $82,588,586 Self Insurance County Transportation 2.4% Trust Fund General 0.2% Inspections 0.2% 8.0% Solid Waste Tourist Development Airport Enterprise 0.9% 33.4% 22.8% S.H.I.P. 0.4% 911 Coordinator 0.7% Street Lighting 0.6% Water & Sewer Enterprise Unincorporated Parks 24.6% Prisoner Benefit 0.6% 3.2% Add Court Cost Road/Bridge 0.7% Debt Service 0.2% Drug Abuse Capital Outlay 0.5% 0.4% 0.1% Packet Pg. 42 1-39  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 3, 2015 TO: Honorable Chairman and Members of the Board SUBJECT: FY 2015-16 Tentative Budget Letter Fiscal Year 2015-16 Tentative Budget Letter from the Okaloosa County Administrator to Board of County Commissioners. Packet Pg. 43 Packet Pg. 44 Packet Pg. 45 Packet Pg. 46 Packet Pg. 47 Packet Pg. 48  Aggregate Millage Comparison (First seven lowest in State) 5.5 5.2687 5.1211 5 4.5 4.1501 4.0106 4 3.8353 3.7239 3.572 3.5 3 Okaloosa Monroe Sarasota Walton Collier Lee Bay Packet Pg. 49  Aggregate Millage Comparison (By Taxable Value) 12 11.4419 11 10 8.8144 8.6553 9 8 7.614 7 6.4911 5.8001 6 5.2687 5 4.0106 4 3.572 3 Packet Pg. 50  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 3, 2015 TO: Honorable Chairman and Members of the Board SUBJECT: Resolution Adopting Tentative County-wide Millage Rate STATEMENT OF ISSUE: Staff requests Board approval of, and authorization for the Chairman to execute a resolution for adoption of the tentative County-wide millage rate for Fiscal Year 2015-2016. OPTIONS: Approve/Disapprove/Modify tentative millage rate. RECOMMENDATION: Staff recommends Board approval of, and authorization for the Chairman to execute a resolution for adoption of the tentative County-wide millage rate for Fiscal Year 2015-2016. Packet Pg. 51  RESOLUTION NUMBER A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, ADOPTING THE TENTATIVE LEVYING OF AD VALOREM TAXES FOR OKALOOSA COUNTY FOR FISCAL YEAR 2015-2016; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Board of County Commissioners of Okaloosa County, Florida, on September 3, 2015 adopted Fiscal Year 2015-2016 Tentative Millage Rates following a public hearing as required by Florida Statute 200.065; and WHEREAS, the Board of County Commissioners of Okaloosa County, Florida, held a public hearing as required by Florida Statute 200.065; and WHERAS, the county-wide gross taxable value for operating purposes not exempt from taxation within Okaloosa County has been certified by the County Property Appraiser to the Board of County Commissioners as $15,039,829,982. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioner of Okaloosa County, Florida that: 1. The Fiscal Year 2015-2016 operating millage rate is 3.4308 mills, which is greater than the rolled-back rate of 3.3239 mills by 3.22%. 2. This resolution shall take effect immediately upon its adoption. DULY ADOPTED at a public hearing this 3rd day of September 2015, _________ P.M. BOARD OF COUNTY COMMISSIONERS OKALOOSA COUNTY, FLORIDA ____________________________________ NATHAN D. BOYLES, CHAIRMAN ATTEST: J. D. PEACOCK II CLERK OF CIRCUIT COURT BY: _____________________________ Deputy Clerk Packet Pg. 52  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 3, 2015 TO: Honorable Chairman and Members of the Board SUBJECT: Resolution Adopting Tentative MSTU Millage Rate STATEMENT OF ISSUE: Staff requests Board approval of, and authorization for the Chairman to execute a resolution for adoption of the tentative Unincorporated Municipal Services Taxing Unit (MSTU) millage rate for Fiscal Year 2015-2016. OPTIONS: Approve/Disapprove/Modify tentative millage rate. RECOMMENDATION: Staff recommends Board approval of, and authorization for the Chairman to execute a resolution for adoption of the tentative Unincorporated Municipal Services Taxing Unit (MSTU) millage rate for Fiscal Year 2015-2016. Packet Pg. 53  111 HEARING INFORMATION Packet Pg. 54  112 HEARING INFORMATION Requirements To adopt a millage rate and budget, taxing authorities must hold two public hearings. The first, or “tentative,” hearing is advertised on the Notice of Proposed Property Taxes (TRIM notice) that the property appraiser mails. The TRIM notice is the only advertisement required for the tentative hearing. Scheduling and Advertising  Hold all hearings after 5:00 p.m., Monday – Friday, or anytime on Saturday. Do not hold hearings on Sunday (s. 200.065 (2)(e)2., F.S.).  Taxing authorities must advertise their final hearing within 15 days of adopting a tentative millage and budget. You must hold the final hearing two to five days after the advertisement appears in the newspaper.  The Board of County Commissioners (BCC) cannot schedule its hearings on days the school board has hearings scheduled. The school board has first priority of a hearing date and the BCC has second (s. 200.065(2)(e)2., F.S.).  No other taxing authority in the county can use for its public hearings the hearing dates the BCC and the school board have scheduled (s. 200.065(2)(e)2., F.S.). At the Hearing  In the hearings, the first substantive issues the taxing authority will discuss are:  The percentage increase in millage over the rolled-back rate needed to fund the budget, if any.  The reasons ad valorem tax revenues are increasing. See line 27 on form DR- 420 for the calculation of the increase over the rolled-back rate (s.200.065(2)(e)1., F.S.).  At all hearings, the governing body will hear comments about the proposed tax increase and explain the reasons for the proposed increase over the rolled-back rate. The public can speak and ask questions before the governing body adopts any measures.  At both the tentative and final hearings, the governing body must adopt its millage rate before it adopts a budget (s. 200.065(2)(e)1., F.S.). Include minutes (not the agenda) from the meeting if the order of adoption cannot be determined. Packet Pg. 55  113 HEARING INFORMATION  The taxing authority must adopt the millage rate and budget by separate votes at the advertised hearing.  For each taxing authority levying millage, you must publicly read at the hearing before the adoption of the millage levy resolution or ordinance the  Name of the taxing authority.  Rolled-back rate.  Percentage of increase over the rolled-back rate (see line 27, form DR-420, for the calculation).  Millage rate to be levied (s. 200.065(2)(e), F.S.).  If your tentative millage rate is higher than the proposed rate, you must mail each taxpayer a revised Notice of Proposed Property Tax. The property appraiser prepares the revised TRIM notice at the expense of the taxing authority and mails it 10 to 15 days before the final hearing (s. 200.065 (2)(d), F.S.).  The final