Town of Brunswick, Maine

Transcription

1 Town of Brunswick, Maine Finance Committee Meeting Thursday, August 17, :30 5:00 PM 85 Union Street Room 206 Agenda 1. Acknowledgement that meeting was properly noticed 2. Adjustments to agenda / Public comment 3. Approval of meeting minutes from 7/20/17 4. Property Tax Relief outline of potential program Budget planning 6. Long term financial planning review model and assumptions 7. Finance Report (JH) a. July expenditure & revenue reports b taxes update on notices to property owners c CIP development schedule 8. Adjourn

2 Town of Brunswick, Maine Town Finance Committee Thursday, July 20, :30 PM 85 Union Street Council Chambers Meeting Minutes (DRAFT) Elected Officials: Staff: Alison Harris, Jane Millett, Kathy John Eldridge, Julie Henze John Foster, Branden Perreault, Kelly Wentworth JH opened the meeting, stating that as this is the first meeting of the fiscal year, and a newly seated committee, the first order of business should be to elect a chair. Suggested taking items 5a and 5b first, and following that, the meeting can proceed in the order of the agenda. JH requested nominations for Finance Committee chair. Alison Harris nominated Kathy Wilson. No other nominations were put forward. Vote results: 2 in favor (AH & KW), 1 opposed (JM). Kathy Wilson is elected chair. KW asked for volunteers for vice chair of the committee, and there were none. Committee determined it could proceed without a vice chair. 1. Acknowledgement that meeting was properly noticed JH confirmed that the meeting was on the Town Calendar 2. Adjustments to agenda / Public comment Adjustments: JM proposed discussion of adding citizen members to the committee. To be added to Item 5c, review of the FC policy. Public comment: Jean Powers Commented on the Town s approval of the budget and the State s change of Homestead Exemption reimbursement to the Town. In the budget adoption and referendum, the first $400K in additional state aid to education was directed to restore expenditure cuts, the next $200K was directed to tax relief, and any funds in excess of $600K would go into the School fund balance. The final state budget allocated an additional $628K in state education aid, so $200K will be allocated to reduction in taxes. With the final state budget, the Homestead Exemption reimbursement was changed from the expected 62.5% to 50%. As a result, it is estimated the Town will be receiving approximately $228K less than anticipated in the budget, offsetting the tax relief from the additional education aid. Proposed that the Town use some of the proceeds from the sale of 946 Mere Point Rd to make up the difference in the Homestead reimbursement. Feels that as the Council and the public voted on the expectation of a 2.5% tax rate increase, the Council should stick to that. Committee discussed the increase in the Homestead Exemption from $15,000 to $20,000, and the reduction in the Homestead Exemption reimbursement percentage from 62.5% to 50%. Noted that any change in the use of funds from the sale of 946 MP Rd or the municipal budget would require Council action. 1

3 3. Approval of meeting minutes from 4/20/17 As all present committee members were present at the April meeting, AH moved, JM seconded, minutes unanimously approved. 4. Approval of meeting minutes from 6/15/17 AH and JM were present at June meeting. AH moved, JM seconded, KW abstained. Minutes approved with two votes. 5. Organizational a. Welcome Councilors Kathy Wilson and Jane Millett Completed prior b. Select chair/vice chair Completed prior c. Review Finance Committee policy JH stated that the FC policy is on the agenda as a routine item at the start of each fiscal year, providing an opportunity to review the committee duties, ask for any clarification and consider possible changes. JM has raised a question on the composition of the committee membership, with the suggestion to add citizen members. Discussion of the purpose of the committee primarily intended to benefit Councilors to become more aware and gain understanding of the financial matters of the Town. JE stated that he is opposed to adding citizens to the committee, citing Brunswick s charter and Council Manager form of government. FC is intended to function as a subcommittee of the Council, to be advisory, and while always welcoming the involvement of the public, JE feels the voting members should be Councilors. Committee discussion on the responsibilities of the Council and engagement of the public. FC would like to encourage more public participation, and would also like more Councilors to feel welcome and be more engaged with the FC. Discussion of the timing of the meeting would an evening time encourage more attendance? Committee has latitude to change meeting time, and will investigate other options for the meeting times. Addition of citizen members not supported by majority of the committee. Public comment: Jean Powers stated that she feels that changing the time will not bring any more people to the meetings. Many retirees are available during the day, but still don t attend. Young families are busy in the evenings. d proposed calendar/schedule of work JH presented draft schedule for FC meeting, based on the current times third Thursday at 3:30 pm. The overview of the FC work schedule includes financial topics to be considered by the FC during the year. Suggestion to add more joint meetings with the school finance committee. AH expressed preference to look at the FC schedule in the context of the full annual meeting schedule and consideration of the budget development process. (Her comments on the budget process included below in item 8) 6. Storm Drain Ordinance JH provided a review of the process to date, which staff began by intending to establish fees for new connections to the storm drain system, and finding the lack of any reference to storm drainage in the current Town Code of Ordinances, drafted a new section. The first draft was reviewed by the FC in April. Staff incorporated suggestions from that meeting, and submitted the draft for review by the Town Attorney. The committee reviewed the draft, asking several clarifying questions. John Foster explained stream diversion and the difference between footing drains and crawl space pumps. AH noted that the ordinance now specifies the fines, and asked about the Town Attorney s review/suggestions. 2

4 These were mostly in the Violations/Enforcement section and counsel was particularly helpful with the enforcement procedures. AH moved, JM seconded, to recommend this draft of the Stormwater Discharge Ordinance to the Town Council for adoption. All in favor. 7. Property Tax Relief programs JH introduced the survey conducted by Branden Perreault, Deputy Finance Director and the matrix outlining the four communities which have property tax relief programs. BP described the types of programs allowed by the state, and briefly described the four programs identified. Discussion on the state program Maine Property Tax Fairness Credit (MPTFC) which is income based and awards to both property owners and renters, and how this is used by some communities to prequalify applicants to the local programs. Discussion of how the age data would be captured. Branden offered data from Maine State Revenue on the Brunswick recipients of the MPTFC. In 2015, of the 687 credits ($280 avg credit), 242 were 65 and older ($291 avg credit), and in 2016, of the 673 credits ($288 avg credit), 235 were 65 and older ($301 avg credit). Discussion of how the communities calculate tax relief in addition to the MPTFC. Questions about administration, how to budget for the program. JE stated that the program and application process would require some thought. Suggested possibility of picking an appropriation as a cap, regardless of number of eligible applicants. Public comment: Jean Powers stated that the program should be for homeowners/primary residence/70+ years of age. From the MPTFC, no one she knows has received more than $250. Proposes that the Town should approach business owners/developers for contributions to fund the program. Suggests including notice with tax bills in April. Feels this is an important program to pursue. JM pointed out issues with proving financial need. Discussion of the administrative details of a local program, the possible funding sources and the funding level. FC proposes to continue investigating the possibility of implementing a local program. Agreed on certain general parameters: 1) Applicant must apply and qualify for the MPTFC; 2) Taxes must be paid before applying; 3) 70+ years of age; 4) 10 years of residency Committee directed staff to develop the general outline of a program, with the intention to bring a concept proposal to the Town Council for approval to continue further development of a tax relief program Budget process review Recommendations for Budget AH comments from earlier in meeting: Feels that we should not follow last year s calendar for the budget. Would like to move the budget schedule earlier, so that the scheduled budget adoption is not so close to the referendum date. Feels conversation in the Finance Committee needs to start earlier looking at debt service, anticipating possibilities for taxes, and start talking with TC about appropriate tax levels for the next few years. Ideally TC would agree as to what the tax rate should be for the coming year. Hopes to do the budget with the school board rather than in opposition, and through discussion, find agreement on what the split should be. AH raised the question about the purpose of the budget workshops. Provides Council with a deeper understanding of how the departments operate and what their challenges have been. What is the main purpose and when is the best time for these presentations? JM pointed out that the metrics provided by the department are very important information for the Council. JE stated that the 3

5 intention is not for department heads to plead their case with the TC, but rather to provide information on service levels, comparisons with other municipalities and funding implications. Would be open to providing the Mgr s budget earlier so that the department presentations are on the Mgr s numbers. The only problem is trying to incorporate the school piece in order to get a feeling for the tax component. AH stated that if the TC can give direction on the taxes, then the Mgr and the School Dept can work within the stated available funds (somewhere between cap and goal ). JE agreed that in the end budgets usually come down to a negotiation over the property tax rate, and having a clearly stated goal early would be helpful. Discussion of getting a number from the TC, a formal communication to the school board, and negotiation on the share of the taxes. Public comment: Jean Powers pointed out that the State is reducing funding of school administrators salaries. Feels budgets should work within set limits on the property tax increase = 3% or less. Would like budgets to be developed earlier, and compiled by April 1 st. Commented on discrepancies between municipal and school salaries of comparable positions. (JM had to leave meeting) JE and JH agreed to work on suggestion for budget process. 9. Long term financial planning Tabled to next meeting. 10. Finance Report a. Skipped review of June budget reports. b taxes nothing to report as Revaluation numbers not yet available. c. Tax acquired property for auction August 1 st. JH reminded the committee of the one property being sold a.43 acre parcel of land on Range Road. Notice has been posted on the website, six times in the Times Record, on TV3, in several locations around Town Hall, and certified mail was sent to abutters. AH suggested an to Councilors with the Notice of Sale and Bid Forms. 11. Adjourn 4

6 MEMORANDUM TO: FROM: Finance Committee Julia A.C. Henze, Finance Director Branden Perreault, Deputy Finance Director DATE: August 11, 2017 SUBJECT: Property Tax Assistance Program concept & draft ordinance Based on direction from the Finance Committee at the July 20, 2017 meeting, we continued research on a Property Tax Assistance Program for the Town of Brunswick, and began to put together a concept and general parameters for a program. In developing a draft ordinance for a possible program, we came across several areas that require further consideration and decisions. Some of these are: How can the Town of Brunswick confirm how long the applicant has been a resident of the town? A person may have been a resident before they were a property tax taxpayer. Does this count? What sort of documentation should we obtain for proof? Will the Town require proof of age? The State program is based on a 65-and-older qualification, but the Finance Committee expressed interest in requiring 70-and-older. Will the Town require proof of income? By asking applicants to provide the town with a signed copy of their tax return? Shall the applicant authorize the Town to seek documentation from Maine Revenue Services of proof and dollar amounts of State Property Tax Fairness Credit received? There will be significant staff time required for the administration of a program such as this. Who (which department) would administer such a program? What timeline should be used for the application process? Should a Property Tax Assistance Program be funded purely through donations or would the Town annually appropriate monies? Should unused funds be set aside in a reserve account, or lapse back to the General Fund each year? Attached is a draft ordinance for your review. Please note that this is a very rough draft, and we have tried to indicate in yellow some of the areas which need further consideration and work. Regarding the possible level of funding, please also see the attached data from the State. At the last Finance Committee meeting, broad figures were presented about the number and amounts of Maine Property Tax Fairness credits issued to Brunswick residents. The initial statistics offered

7 to the committee combined the number and amounts of rental and property tax credits received by residents. Subsequent to the meeting, staff contacted Maine Revenue Services and requested more precise figures for the Finance Committee s review. The attached matrix distinguishes rent credits received from property tax credits received. Please keep in mind that the data from the State is ever-changing as taxpayers may file late returns or amend previously-filed returns which will effect eligibility under the State s Property Tax Fairness Credit program. Further development of a Property Tax Assistance Program would require another level of effort. We suggest that the Finance Committee review the draft ordinance and the noted questions before deciding whether to forward the issue to the Town Council.

8 Section 1. Purpose TOWN OF BRUNSWICK PROPERTY TAX ASSISTANCE ORDINANCE The purpose of this Ordinance is to establish a program pursuant to Chapter 907-A of Title 36 of the Maine Revised Statutes to provide property tax assistance to qualifying persons who reside in the Town of Brunswick. Under this program, the Town of Brunswick will provide supplemental cash refund payments to those individuals who qualify as Brunswick resident beneficiaries of the State of Maine Residents Property Tax Fairness Credit pursuant to Chapter 822 of Title 36 of the Maine Revised Statutes, as may be amended from time to time, and meet the criteria established by this Ordinance. Section 2. Definitions Homestead: A homestead is a dwelling owned or rented by the person seeking tax assistance under this Ordinance or held in a revocable living trust for the benefit of that person. The dwelling must be permanent residence, occupied full-time by that person. Property Tax Assistance Program: The program established by the Town of Brunswick under this Ordinance. Also referred to as the Program. Property Tax Assistance Program Fund: The special revenue fund established by the Town of Brunswick under this Ordinance. Also referred to as the Program Fund. Property Tax Fairness Credit Program: The property tax credit established by the State of Maine pursuant to 36 M.R.S.A II, 5219-KK, as may be amended from time to time. Qualifying applicant: A qualifying applicant is a person who is determined, after review of a complete application under Section 4 of this Ordinance, to be eligible for a refund payment under the terms of this Ordinance. Town Manager: The Town Manager or his/her designee. Section 3. Creation of the Program Fund A special revenue fund entitled Property Tax Assistance Program Fund as defined under the terms of this Ordinance shall be created to fund the tax relief payments. The Program Fund shall be funded as follows: The Town Manager may propose to the Town Council as part of his/her annual budget recommendation an appropriation of monies from the general fund or other sources to support this Program. Any surplus monies available after all payments have been made shall remain in the dedicated Program Fund hereby established, and shall not lapse into the Town s general fund balance. 1

9 Payments under this Ordinance shall be conditioned upon the existence of sufficient monies in the Program Fund for the fiscal year in which participation is sought. If there are not sufficient monies in the Program Fund to pay all qualifying applicants in full under this Ordinance, payments shall be limited to the amounts available in the Program Fund on a pro rata basis to each eligible participant based on the amount of one s State credit under the Property Tax Fairness Credit Program. In the event that a lack of funding results in no payment or less than the full payment to a qualifying applicant, the request will not carry over to the next year. Section 4. Criteria for Participation In order to participate in the Property Tax Assistance Program, an applicant must demonstrate all of the following: a. That the applicant has a homestead in the Town of Brunswick at the time of application and for years prior to the date of application. Furthermore, before a rebate is given, verification must be made that it is the primary residence of the applicant. b. That the applicant has received a tax credit under the provisions of the State of Maine Residents Property Tax Fairness Credit Program. c. That the applicant has paid property taxes in full for the year for which the refund is requested. d. That the applicant is age 65 or older as of the application deadline of. Section 5. Application and Payment Procedures Persons seeking to participate in the Property Tax Assistance Program shall submit a written request to the Town Manager no later than of each year. Applications are required every year to participate in the Program. The Town Manager shall provide an application form for the Program, which shall include, at a minimum, the applicant s name, homestead address and contact information. As part of the application to the Town, the applicant shall authorize the Town to seek documentation from Maine Revenue Services of proof and dollar amount of State Property Tax Fairness Credit received by applicant. The Program is based on the State Property Tax Fairness Credit and relates to property taxes assessed and paid or rent paid in the preceding calendar year. The Town Manager shall review and determine if the application is complete and accurate and if the applicant is otherwise eligible to participate in the Program. The Town Manager shall notify an applicant if an application is determined to be incomplete or inaccurate. The Town Manager s decision on eligibility to participate in the Program shall be final. Section 6. Determination of eligibility and amount of eligibility If the Town Manager determines that the applicant is eligible to participate in the Program, 2

10 he/she shall determine the total amount of such eligibility. Eligibility shall be the lesser of the following amounts but in no case shall the Town s refund exceed the property taxes assessed and paid, less the State Property Tax Fairness Credit: a. The amount of credit qualified for under the Property Tax Fairness Credit Program; or b. A pro rata share of available monies in the Program Fund based on the amount of one s State Property Tax Fairness Credit. The Town Manager shall report to the Town Council each year the projected payments and number of eligible applicants requesting assistance from the Program fund. Section 7. Timing of Payments A person who qualifies for payment under the Program shall be mailed a check for the full amount (or pro-rated amount if inadequate funds are available) no later than for the year in which participation is sought. Section 8. Limitations upon payments Only one qualifying applicant per homestead shall be entitled to payment under this Program each year. The right to file an application under this Ordinance is personal to the applicant and does not survive the applicant s death, but the right may be exercised on behalf of the applicant by the applicant s legal guardian or attorney-in-fact. If an applicant dies after having filed a timely complete application that results in a determination of qualification, the amount determined by the Town Manager shall be disbursed to another member of the household as determined by the Town Manager. If the applicant was the only member of a household, then no payment shall be made under this Ordinance. 3

11 Finance Committee Meeting August 17, 2017 Property Tax Fairness Credits Reported on Maine Income Tax Returns with a Brunswick Address Property Tax Paid Credits 65 and older Under 65 All Applicants Tax Year Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value $ 312 = $ 65, $ 328 = $ 79, $ 321 = $ 145, $ 300 = $ 63, $ 333 = $ 79, $ 317 = $ 142,333 Rent Paid Credits 65 and older Under 65 All Applicants Tax Year Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value $ 230 = $ 6, $ 225 = $ 44, $ 226 = $ 50, $ 230 = $ 7, $ 206 = $ 42, $ 209 = $ 49,742 Combined Property Tax & Rent Paid Credits 65 and older Under 65 All Applicants Tax Year Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value Number of Credits Average Credit Total Credit Value $ 303 = $ 71, $ 282 = $ 123, $ 289 = $ 195, $ 291 = $ 70, $ 274 = $ 121, $ 280 = $ 192,360 Source: David Heidrich, Director of Communications, in the Office of the Commissioner of the Department of Administrative and Financial Services, State of Maine O:\Finance\Taxes\Property Tax Relief\Brunswick Program Establishment Documents\PTFC Brunswick Table (Rent vs PTax) 8/11/2017

12 Town of Brunswick Meeting Calendar RESPONSIBLE DATE DAY TIME * ACTION COMMENTS Council 7/17/2017 Mon 7:00 PM Regular Council Meeting Fin Committee 7/20/2017 Thu 3:30 PM Finance Committee meeting First meeting of FY Select chair/vice chair; Review Committee policy, meeting schedule Depts 8/3/2017 Thu CIP Mgr's CIP Information and Instructions to Departments Council 8/7/2017 Mon 7:00 PM Regular Council Meeting School Dept 8/9/2017 Wed 7:00 PM School Board Meeting Fin Committee 8/17/2017 Thu 3:30 PM Finance Committee meeting Longterm Financial planning Debt & Investments Council 8/21/2017 Mon 7:00 PM Regular Council Meeting Council 9/5/2017 Tue 7:00 PM Regular Council Meeting School Dept 9/13/2017 Wed 7:00 PM School Board Meeting Fin Committee 9/14/2017 Thu 3:30 PM Finance Committee meeting TIFs; Tax commitment; Council 9/18/2017 Mon 7:00 PM Regular Council Meeting Depts 9/29/2017 Fri CIP Department CIP submissions due Council 10/2/2017 Mon 7:00 PM Regular Council Meeting School Dept 10/11/2017 Wed 7:00 PM School Board Meeting Council 10/16/2017 Mon 7:00 PM Regular Council Meeting Fin Committee 10/19/2017 Thu 3:30 PM CIP Finance Committee meeting Joint meeting w/ School Finance Committee Auditors; Receive Manager's CIP Fin Committee 11/2/2017 Thu 7:00 PM CIP Finance Committee workshop CIP Workshop department presentations DRAFT Council 11/6/2017 Mon 7:00 PM Regular Council Meeting School Dept 11/8/2017 Wed 7:00 PM School Board Meeting Fin Committee 11/16/2017 Thu 3:30 PM CIP Finance Committee meeting CIP Council 11/20/2017 Mon 7:00 PM Regular Council Meeting Fin Committee 11/30/2017 Thu 7:00 PM CIP Finance Committee workshop CIP Workshop department presentations Council 12/4/2017 Mon 7:00 PM Regular Council Meeting School Dept 12/13/2017 Wed 7:00 PM School Board Meeting Fin Committee 12/14/2017 Thu 3:30 PM CIP Finance Committee meeting CIP Council 12/18/2017 Mon 7:00 PM Regular Council Meeting O:\Finance\Finance Committee\Calendars\Meeting Calendar 8/11/2017

13 Town of Brunswick Meeting Calendar RESPONSIBLE DATE DAY TIME * ACTION COMMENTS Council 1/2/2018 Tue 7:00 PM Regular Council Meeting Inauguration School Dept 1/2/2018 Tue 7:00 PM School Board Meeting Depts 1/2/2018 Tue Budg Mgr's Budget Information and Instructions to Municipal Departments Council 1/16/2018 Tue 7:00 PM Budg Regular Council Meeting Council provides direction on target tax rate/share for Budget Fin Committee 1/18/2018 Thu 3:30 PM Finance Committee meeting Joint meeting w/ School Finance Committee Auditors presentation Depts 1/19/2018 Fri Budg Munic Dept Personnel Budgets Due Fin Committee 2/1/2018 Thu 3:30 PM CIP Finance Committee workshop CIP Workshop Depts 2/2/2018 Fri Budg Munic Dept Budgets Due; Mgr's review begins Council 2/5/2018 Mon 7:00 PM Regular Council Meeting School Dept 2/7/2018 Wed 7:00 PM School Board Meeting School Dept 2/14/2018 Wed 6:00 PM Budg School Board workshop Budget Workshop Fin Committee 2/15/2018 Thu 3:30 PM CIP Finance Committee meeting Finalize CIP Depts 2/16/2018 Fri Budg Assessor Valuation Valuation Est from Assessor for Budget Council 2/20/2018 Tue 7:00 PM Regular Council Meeting School Dept 2/28/2018 Wed 6:00 PM Budg School Board workshop Budget Workshop Council & 3/1/2018 Thu 7:00 PM Budg FC/Council workshop Budget Workshop; Mgr's prelim budget Fin Committee Council 3/5/2018 Mon 7:00 PM CIP Regular Council Meeting Council Receives CIP DRAFT School Dept 3/7/2018 Wed 7:00 PM Budg School Board Meeting School budget public forum Council & 3/8/2018 Thu 7:00 PM Budg FC/Council workshop Budget Workshop; Dept presentations Fin Committee School Dept 3/14/2018 Wed 7:00 PM Budg School Board Meeting Finalize School Budget Fin Committee 3/15/2018 Thu 3:30 PM Finance Committee meeting Review Tax acquired properties Council 3/19/2018 Mon 7:00 PM Regular Council Meeting Council & 3/22/2018 Thu 7:00 PM Budg FC/Council workshop Budget Workshop; Dept presentations Fin Committee Council 3/29/2018 Thu 6:00 PM Budg Council Workshop Council Budget Workshop; Receive Mgr's budget Council 4/2/2018 Mon 7:00 PM Regular Council Meeting Council 4/5/2018 Thu 6:00 PM Budg Council Workshop School Budget Presentation O:\Finance\Finance Committee\Calendars\Meeting Calendar 8/11/2017

14 Town of Brunswick Meeting Calendar RESPONSIBLE DATE DAY TIME * ACTION COMMENTS School Dept 4/11/2018 Wed 7:00 PM School Board mtg Council 4/12/2018 Thu 6:00 PM Budg Council Workshop Council Budget/CIP Workshop Council 4/17/2018 Tue 7:00 PM Budg Regular Council Meeting Set Budget/CIP Public Hearing Fin Committee 4/19/2018 Thu 3:30 PM Finance Committee meeting Joint meeting w/ School Finance Committee?? Long term financial planning Council 4/19/2018 Thu 6:00 PM Budg Council Workshop Council Budget/CIP Workshop (if needed) Council 4/26/2018 Thu 7:00 PM Budg Council Workshop Council Budget/CIP Workshop Council 5/3/2018 Thu 7:00 PM Budg CIP Public Hearing Budget & CIP Public Hearing Charter Section 502 Council 5/7/2018 Mon 7:00 PM Regular Council Meeting School Dept 5/9/2018 Wed 7:00 PM School Board Meeting Council 5/10/2018 Thu 6:00 PM Budg Council Workshop Council Budget/CIP Workshop (if needed) Council 5/14/2018 Mon 7:00 PM Budg CIP Special Council Meeting Budget & CIP Adoption 10 or More Days after Public Hearing Fin Committee 5/17/2018 Thu 3:30 PM Finance Committee meeting Review fees (MP Wastewater, etc.) Council 5/21/2018 Mon 7:00 PM Regular Council Meeting Council 6/4/2018 Mon 7:00 PM Regular Council Meeting Public 6/12/2018 Tue 8:00 AM Budg Election School Budget Referendum 20 A MRSA 1486 School Dept 6/13/2018 Wed 7:00 PM School Board Meeting Fin Committee 6/14/2018 Thu 3:30 PM Finance Committee meeting Fund balance DRAFT Council 6/18/2018 Mon 7:00 PM Regular Council Meeting Council 6/28/2018 Thu 5:00 PM Special Council Meeting Year end O:\Finance\Finance Committee\Calendars\Meeting Calendar 8/11/2017

15 January 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday New Year s Day 2 Council Mtg School Board Meeting Martin Luther King, Jr. Day 16 Council Mtg Set tax rate target/share Finance Committee Meeting 19 Munic Dept Personnel Budgets due

16 February 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday Council Mtg 6 7 School Board Meeting (?) SB Budget Workshop Finance Committee Workshop CIP 2 Munic dept budgets due Finance Committee Meeting President s Day Council Mtg SB Budget Workshop

17 March 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday Council Mtg Mgr s CIP 11 Daylight Savings Begins Council Mtg 6 7 SB Budget Public Forum School Board Meeting Finalize Budget 1 FC budget workshop Mgr s prelim budget 8 FC budget workshop Dept presentations 15 Finance Committee Meeting FC budget workshop Dept presentations TC budget workshop Mgr s budget Passover 31

18 1 April 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday 6 7 April Fool s Day Easter Sunday 2 Council Mtg Council Mtg Set Budget/CIP Public Hearing Budget/CIP Workshop School Budget School Board Meeting 12 Budget/CIP Workshop Finance Committee Meeting Budget/CIP Workshop (if needed) Budget/CIP Workshop

19 May 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday Council Mtg Budget/CIP Adoption Council Mtg 1 2 SB Budget Meeting (if needed) 8 9 School Board Meeting 3 Budget/CIP Pub Hearing 10 Budget/CIP Workshop (if needed) Finance Committee Meeting Memorial Day

20 June 2018 Sunday Monday Tuesday Wednesday Thursday Friday Saturday Council Mtg Sch Budget Referendum Council Mtg 13 School Board Meeting 14 Finance Committee Meeting

21 Town of Brunswick, Maine Comparative General Fund Actual - Budget - Projected Change Actual Actual Actual Actual Actual Actual over For the Year Ended June 30, Years Revenues Property Taxes 29,465,407 30,921,038 33,724,924 35,539,970 37,511,287 39,360, % Other Taxes 2,549,546 2,653,927 2,904,995 2,950,347 3,071,620 3,170, % Licenses, Fees & Permits 337, , , , , , % Intergovernmental - Municipal 1,872,800 1,901,395 1,894,414 1,388,353 1,452,683 1,458, % Intergovernmental - Education 13,193,019 12,556,457 10,054,448 10,477,217 9,961,610 10,327, % Charges for Service - Municipal 1,667,619 1,138,789 1,200,922 1,141,262 1,184,879 1,279, % Charges for Service - Education 758, , , , , , % Fines & Penalties 29,063 20,019 34,756 39,511 56,197 43, % Interest on Investments 41,388 45,402 19,177 13,687 10,156 37, % Donations & Contributions 124, , , , , , % Other - Municipal 332, , , , , , % Other - Educational 125, , , , ,957 41, % Total 50,498,716 50,584,602 51,332,437 52,913,128 54,536,332 56,802, % Other Sources Sale of Assets - 65, , ,700 Transfers In 383, , , ,265 1,052, , % Use of (Incr) Fund Bal - Munic 165, ,095 (638,129) 2,191,569 (582,343) (1,813,981) % Use of (Incr) Fund Bal - Educ (683,236) 1,066,844 1,233, , ,791 (1,677) -69.9% Total (134,395) 1,954,458 1,552,077 3,316,648 1,002,598 (1,189,016) 54.7% Total Revenues and Other Sources 50,364,321 52,539,060 52,884,514 56,229,776 55,538,930 55,613, % Expenditures General Government 3,218,401 3,223,623 3,281,811 3,552,992 3,517,191 3,548, % Public Safety 7,089,887 7,258,896 7,681,120 8,013,000 8,295,800 8,372, % Public Works 3,221,383 3,040,274 3,389,760 3,690,883 4,110,190 3,558, % Human Services 150, , , , , , % Education 30,518,402 30,987,808 31,089,532 32,910,204 33,356,324 33,865, % Recreation & Culture 1,989,193 2,163,371 2,322,958 2,490,538 2,669,911 2,650, % Debt Service (existing munic debt) 284, , , , , , % CIP Debt Service County Tax 1,171,049 1,187,020 1,183,264 1,249,487 1,333,350 1,360, % Unclassified 120, , ,424 36,996 8,683 29, % Total 47,763,321 48,885,130 49,926,304 53,030,185 54,385,570 54,460, % Other Uses Transfer Out to Special Revenue 195, ,500 5, % Transfer Out to Capital Projects 2,201,000 3,448,930 2,708,210 2,959, , , % Transfers Out to Enterprise 205, , , , , , % Total 2,601,000 3,653,930 2,958,210 3,199,591 1,153,360 1,153, % Total Expenditures and Other Uses 50,364,321 52,539,060 52,884,514 56,229,776 55,538,930 55,613, % "Gap"- Rev over/(under) Exp Tax Rates (per 1,000) Municipal % School % County % % Percent Increase 1.46% 3.54% 5.15% 6.59% 3.47% 3.24% O:\Finance\Budget\Historical\GF multiyr comparisons 2016 Page 4 7/6/2017

22 Town of Brunswick, Maine Comparative General Fund Actu For the Year Ended June 30, Revenues Property Taxes Other Taxes Licenses, Fees & Permits Intergovernmental - Municipal Intergovernmental - Education Charges for Service - Municipal Charges for Service - Education Fines & Penalties Interest on Investments Donations & Contributions Other - Municipal Other - Educational Total Other Sources Sale of Assets Transfers In Use of (Incr) Fund Bal - Munic Use of (Incr) Fund Bal - Educ Total Total Revenues and Other Sources Expenditures General Government Public Safety Public Works Human Services Education Recreation & Culture Debt Service (existing munic debt) CIP Debt Service County Tax Unclassified Total Other Uses Transfer Out to Special Revenue Transfer Out to Capital Projects Transfers Out to Enterprise Total Total Expenditures and Other Uses "Gap"- Rev over/(under) Exp Tax Rates (per 1,000) Municipal School County Percent Increase Budgeted Budgeted Projected Projected Projected Projected Projected Projected ,984,499 41,746,880 42,999,286 44,289,265 45,617,943 46,986,481 48,396,075 49,847,957 3,313,000 3,493,900 3,528,839 3,564,127 3,599,768 3,635,766 3,672,124 3,708, , , , , , , , ,865 1,402,237 1,409,050 1,423,141 1,437,372 1,451,746 1,466,263 1,480,926 1,495,735 10,976,063 9,914,745 10,013,892 10,114,031 10,215,171 10,317,323 10,420,496 10,524,701 1,162,960 1,166,773 1,178,441 1,190,225 1,202,127 1,214,148 1,226,289 1,238,552 83,339 71,338 72,051 72,772 73,500 74,235 74,977 75,727 40,060 39,500 39,895 40,294 40,697 41,104 41,515 41,930 60, , , , , , , ,152 30,000 30, , , , , , , , ,645 63,000 63,000 63,630 64,266 64,909 65,558 66,214 66,876 57,762,598 58,769,521 60,161,853 61,623,457 63,125,477 64,669,089 66,255,509 67,885, , , , , , , , , , , , , , , , ,000 2,599,363 2,611,364 1,750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 3,713,363 3,656,364 2,700,450 2,355,955 2,311,515 2,317,130 2,322,801 2,328,529 61,475,961 62,425,885 62,862,303 63,979,412 65,436,992 66,986,219 68,578,310 70,214,514 3,892,591 4,000,751 4,060,762 4,121,673 4,183,498 4,246,250 4,309,944 4,374,593 8,901,684 9,231,933 9,370,412 9,510,968 9,653,633 9,798,437 9,945,414 10,094,595 3,898,766 4,027,323 4,087,733 4,149,049 4,211,285 4,274,454 4,338,571 4,403, , , , , , , , ,666 37,695,535 37,478,469 38,040,646 38,611,256 39,190,425 39,778,281 40,374,955 40,980,579 2,843,126 3,012,905 3,058,099 3,103,970 3,150,530 3,197,788 3,245,755 3,294, , , , , , , , ,487 82,875 81,088 1,896,635 1,893,372 1,890,110 1,886,847 1,410,855 1,517,700 1,540,466 1,563,573 1,587,027 1,610,832 1,634,994 1,659, , , , , , , , ,825 60,022,133 60,738,182 61,838,204 62,725,944 65,452,601 66,237,500 66,904,159 67,779, ,259,828 1,462,703 1,695,957 1,714,476 1,728,266 1,967,331 2,006,678 2,046, , , , , ,000 75,000 75,000 75,000 1,453,828 1,687,703 1,920,957 1,939,476 1,953,266 2,042,331 2,081,678 2,121,811 61,475,961 62,425,885 63,759,161 64,665,420 67,405,867 68,279,831 68,985,837 69,901, (896,858) (686,008) (1,968,875) (1,293,612) (407,527) 313,501 Assumptions Revenues/Other Sources Property tax revenues change each year by: 3.00% Intergovt revenues change each year by: 1.00% All other revenues change each year by: 1.00% Transfers in - TIF revenues increasing 2% per year Use of fund balances - returning to pre-2013 levels 3.50% 3.00% Expenditures/Other Uses Debt service - existing plus CIP All other expenditures change each year by: 1.50% Trans out to capital projects based on CIP Trans out to landfill ending 2022 O:\Finance\Budget\Historical\GF multiyr comparisons 2016 Page 5 7/6/2017

23 Town of Brunswick Debt Service Debt Service as of Fiscal 2006 GO Bonds 2010 Elementary School Bonds Year Principal Interest Total Principal Interest Subsidy Credit Total , , , ,073, , (210,211.74) 1,485, , , , ,073, , (198,583.49) 1,462, , , , ,073, , (185,937.40) 1,436, , , , ,073, , (172,915.72) 1,411, ,073, , (159,518.45) 1,384, ,073, , (145,557.79) 1,357, ,073, , (131,221.54) 1,328, ,073, , (116,415.81) 1,299, ,073, , (101,140.59) 1,269, ,073, , (84,068.17) 1,236, ,073, , (65,386.35) 1,200, ,073, , (46,704.54) 1,163, ,073, , (28,022.73) 1,127, ,073, , (9,340.87) 1,091, TOTALS 800, , , ,023, ,886, (1,655,025.19) 18,254, Fiscal 2011 GO Bonds 2013 GO Bonds 2017 GO Bonds Year Principal Interest Total Principal Interest Total Principal Interest Total , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , TOTALS 1,080, , ,144, ,400, ,034, ,434, ,781, , ,064, Fiscal SRRF MMBB Bonds SRRF MMBB Bonds TOTAL BONDS Year Principal Interest Total Principal Interest Total Principal Interest Subsidy Credit Debt Service , , , , ,968, , (210,211.74) 2,598, , , , , ,112, , (198,583.49) 2,690, , , , , ,112, , (185,937.40) 2,639, , , , , ,112, , (172,915.72) 2,587, , , , , ,642, , (159,518.45) 2,073, , , ,625, , (145,557.79) 2,017, , , ,545, , (131,221.54) 1,899, , , ,545, , (116,415.81) 1,860, , , ,545, , (101,140.59) 1,819, , , ,545, , (84,068.17) 1,774, ,413, , (65,386.35) 1,595, ,383, , (46,704.54) 1,518, ,383, , (28,022.73) 1,473, ,383, , (9,340.87) 1,427, , , , , , , TOTALS 772, , , , ,944, ,332, (1,655,025.19) 28,622, O:\Finance\Bonds\Debt Service Schedules\Debt Service /6/2017

24 07/31/ :11 Town of Brunswick P 1 jhenze JULY 2017 REVENUE REPORT glytdbud FOR ORIGINAL REVISED ACTUAL YTD ACTUAL MTD REMAINING PCT ESTIM REV EST REV REVENUE REVENUE REVENUE COLL 10 Taxes Property Taxes 42,014,938 42,014, ,014, % Deferred Property Tax -200, , , % Tax Abatements -75,000-75, , % Interest on Taxes 65,000 65,000 6, , , % Tax Lien Costs Revenu 15,000 15, , % Tax Lien Interest Rev 16,000 16, , % Payment in Lieu of Ta 230, , , % Miscellaneous tax adj 6,942 6, , % Excise Tax - Auto 3,165,000 3,165, , , ,866, % Excise Tax Boat/ATV/S 25,000 25,000 2, , , % Excise Tax - Airplane 2,900 2, , % TOTAL Taxes 45,265,780 45,265, , , ,957, % 20 Licenses & Fees TOTAL REVENUES 45,265,780 45,265, , , ,957, Passport Fees 15,000 15,000 1, , , % Passport Picture Reve 6,000 6, , % Building Permits 160, ,000 19, , , % Electrical Permits 35,000 35,000 4, , , % Plumbing Permits 23,000 23,000 3, , , % Zoning Board Fees % Hunting & Fishing Lic 1,000 1, % Dog License Fee 2,550 2, , % Vital Statistics 48,000 48,000 4, , , % General Licenses 27,290 27, , % Victulars/Innkeepers 19,850 19,850 1, , , % Shellfish Licenses 29,875 29, , % Neutered/Spayed Dog L 4,670 4, , % Mooring fees 21,700 21, , % Planning Board Appl F 25,000 25,000 5, , , % Fire Permits 2,000 2, , % Conc Weapons Permits % Parking Permit fee % Public Works Opening 21,000 21,000 1, , , % TOTAL Licenses & Fees 442, ,635 43, , , % TOTAL REVENUES 442, ,635 43, , ,589.70

25 07/31/ :11 Town of Brunswick P 2 jhenze JULY 2017 REVENUE REPORT glytdbud FOR ORIGINAL REVISED ACTUAL YTD ACTUAL MTD REMAINING PCT ESTIM REV EST REV REVENUE REVENUE REVENUE COLL 30 Intergovernmental Highway Grant Fund 199, , , % State General Assista 25,000 25, , % State Tax Exemption R 45,000 45, , % State Revenue Sharing 1,138,850 1,138, , , ,026, % Snowmobile Receipts 1,200 1, , % State Education Subsi 9,914,745 9,914, , , ,146, % TOTAL Intergovernmental 11,323,795 11,323, , , ,443, % 40 Charges for services TOTAL REVENUES 11,323,795 11,323, , , ,443, Agent Fee Auto Reg 50,000 50,000 4, , , % Agent Fee Boat/ATV/Sn 1,500 1, , % Rental of Property 1,200 1, , % Advertising Fees % Ambulance Service Fee 850, ,000 75, , , % Special Detail - Fire 2,500 2, , % Witness Fees 1,000 1, % Police Reports 3,500 3, , % School Resource Offic 44,500 44, , % Special Detail - Poli 3,000 3, , % Dispatch Services fee 148, ,073 21, , , % Recycling Revenue 15,000 15, , % School Tuition, etc 71,338 71, , % Rental of Property 1,500 1, , % TOTAL Charges for services 1,193,111 1,193, , , ,090, % 50 Fines & Penalties TOTAL REVENUES 1,193,111 1,193, , , ,090, Gen License Late Pena % Mooring Fee Late Pena % Victualers Lic Late P % Unlicensed Dog Fines 6,000 6, , %

26 07/31/ :11 Town of Brunswick P 3 jhenze JULY 2017 REVENUE REPORT glytdbud FOR ORIGINAL REVISED ACTUAL YTD ACTUAL MTD REMAINING PCT ESTIM REV EST REV REVENUE REVENUE REVENUE COLL False Alarm Fire 1,000 1, , % Ordinance Fines % Parking Tickets 30,000 30,000 3, , , % Leash Law Fines % False Alarm Police % TOTAL Fines & Penalties 39,500 39,500 4, , , % 60 Interest earned TOTAL REVENUES 39,500 39,500 4, , , Interest Earned 120, , , % TOTAL Interest earned 120, , , % 70 Donations TOTAL REVENUES 120, , , BDC Contrib to Econ D 30,000 30, , % TOTAL Donations 30,000 30, , % 80 Use of fund balance TOTAL REVENUES 30,000 30, , Unapprop General Fund 500, , , % School Balance Forwar 2,611,364 2,611, ,611, % TOTAL Use of fund balance 3,111,364 3,111, ,111, % 90 Other TOTAL REVENUES 3,111,364 3,111, ,111, Finance Miscellaneous 2,500 2, , % W/C Proceeds % Cable Television 275, , , %

27 07/31/ :11 Town of Brunswick P 4 jhenze JULY 2017 REVENUE REPORT glytdbud FOR ORIGINAL REVISED ACTUAL YTD ACTUAL MTD REMAINING PCT ESTIM REV EST REV REVENUE REVENUE REVENUE COLL Town Clerk Miscellane 1,500 1, , % Planning Miscellaneou % Fire Miscellaneous 1,000 1, % Police Miscellaneous 10,000 10, , % Public Works Miscella 1,500 1, , % School Miscellaneous 63,000 63,000 1, , , % General Fund Transfer 545, , , % TOTAL Other 899, ,700 2, , , % TOTAL REVENUES 899, ,700 2, , , GRAND TOTAL 62,425,885 62,425,885 1,340, ,340, ,085, % ** END OF REPORT - Generated by Julie Henze **

28 07/31/ :08 Town of Brunswick P 1 jhenze JULY 2017 EXPENDITURE REPORT glytdbud FOR JOURNAL DETAIL TO ORIGINAL REVISED AVAILABLE PCT APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 00 Fill General Fund Transfers Out 1,687,703 1,687, ,687, % TOTAL Fill 1,687,703 1,687, ,687, % 10 General Government Administration 645, ,664 19, , , % Finance Department 751, ,160 39, , , % Technology Services Dept 387, ,624 81, , , , % Municipal Officers 85,915 85, , % Munic Bldg - 85 Union 219, ,299 10, , , , % Risk Management 481, ,470 54, , , % Employee benefits , , , % Cable TV 72,889 72,889 2, , , % Assessing 309, ,815 18, , , , % Town Clerk & Elections 349, ,666 13, , , % Planning Department 530, ,443 23, , , % Economic Development Dept 166, ,806 5, , , % TOTAL General Government 4,000,751 4,000, , , , ,715, % 20 Public Safety Fire Department 3,368,224 3,368, , , , ,176, % Central Fire Station 41,300 41,300 1, , , % Emerson Fire Station 56,525 56,525 2, , , , % Police Department 3,890,604 3,890, , , , ,681, % Police Special Detail % Emergency Services Dispatch 837, ,231 38, , , % Police Station Building 110, ,105 3, , , , % Marine Resources 203, ,344 5, , , % Streetlights 221, ,000 17, , , % Traffic Signals 31,600 31, , % Hydrants 470, ,000 5, , , % Civil Emergency Preparedness 2,000 2, , % TOTAL Public Safety 9,231,933 9,231, , , , ,754, %

29 07/31/ :08 Town of Brunswick P 2 jhenze JULY 2017 EXPENDITURE REPORT glytdbud FOR JOURNAL DETAIL TO ORIGINAL REVISED AVAILABLE PCT 30 Public Works APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 30 Public Works Public Works Administration 578, ,697 22, , , , % PW General Maintenance 1,759,636 1,759,636 46, , , ,704, % Refuse Collection 650, ,343 9, , , % Recycling 335, , , % PW Central Garage 703, ,099 26, , , , % TOTAL Public Works 4,027,323 4,027, , , , ,867, % 40 Human Services General Assistance 178, ,008 6, , , % Health & Social Services 2,766 2, , % TOTAL Human Services 180, ,774 7, , , % 45 Education School Department 37,478,469 37,478, , , ,589, % TOTAL Education 37,478,469 37,478, , , ,589, % 50 Recreation and Culture Recreation Administration 437, ,193 27, , , % Rec Buildings and Grounds 795, ,050 31, , , , % Rec Building , ,177 2, , , , % Teen Center 17,000 17,000 17, , % People Plus 129, , , , , % Curtis Memorial Library 1,441,425 1,441, , , ,322, % TOTAL Recreation and Culture 3,012,905 3,012, , , , ,693, % 60 Intergovernmental

30 07/31/ :08 Town of Brunswick P 3 jhenze JULY 2017 EXPENDITURE REPORT glytdbud FOR JOURNAL DETAIL TO ORIGINAL REVISED AVAILABLE PCT 60 Intergovernmental APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED County tax 1,517,700 1,517, ,517, % TOTAL Intergovernmental 1,517,700 1,517, ,517, % 70 Unclassified Promotion and Development 240, , , , , % Additional School Assistance 10,000 10, , % Cemetery Care 7,000 7, , % Wage Adjustment Account 157, , , % TOTAL Unclassified 415, , , , , % 80 Debt Service CIP G/O Bonds 228, , , % GO CIP Bonds 222, , , % Police Station Bond 389, , , % CIP GO Bonds 34,056 34, , % TOTAL Debt Service 873, , , % GRAND TOTAL 62,425,885 62,425,885 2,132, ,132, , ,162, % ** END OF REPORT - Generated by Julie Henze **

31

32 Town of Brunswick, Maine INCORPORATED 1739 OFFICE OF THE TOWN MANAGER 85 UNION STREET BRUNSWICK, MAINE TELEPHONE FAX MEMORANDUM TO: FROM: Department Heads and Committee Chairs John S. Eldridge DATE: August 3, 2017 RE: Capital Improvement Program (CIP) Based on the CIP Policy and procedures established in 2013, work on the CIP will take place during late summer and fall of At this point, the schedule is expected to be very similar to last year s. Following is the schedule: Task Dates Forms, guidelines and instructions to department heads August 3 Department heads develop project requests August 4 September 29 Project requests submitted September 29 Town Manager reviews projects and prepares CIP document September 29 - October 13 Town Manager presents CIP to Finance Committee October 19 Finance Committee meetings for presentations, workshops, review October 19 December 16 Finance Committee CIP document finalized February 15 Finance committee presents CIP to Council March 5 Please use the CIP Project Summary worksheet for each project and submit them in an Excel workbook. A template worksheet can be found in the shared drive: Common / Budget & CIP / CIP / CIP / Project Summary Template Please do not adjust the format (i.e. add rows columns, text boxes, etc.) of the worksheet. Additional information may also be submitted for the Finance Committee s review, but the summary worksheet will be the document included in the final CIP document. Projects included in last year s CIP ( ) are also in the shared drive: Common / Budget & CIP / CIP / Projects Please review these projects and provide updates for any changes in scope, priority, cost estimates, timeframe, etc. In addition to detailed quotes for construction costs, the Committee would like more detail and more consistency in estimating the operating cost impacts. Please work with Julie and me on those estimates and call us if you have any questions.