VOTER`S GUIDE (Amended after Deliberative Session) EXPLANATION OF WARRANT ARTICLES YEAR 2018

Transcription

1 503 Province Rd Gilmanton NH VOTER`S GUIDE (Amended after Deliberative Session) EXPLANATION OF WARRANT ARTICLES YEAR 2018 If you have any questions that can be answered before the March 13th elections you can call the Town Office at ext 12 and speak to the Town Administrator. The money articles have an estimated Tax impact per $5.91 of valuation which please remember is just an estimate. This Document can be found on the Town Website at 1

2 The voting session for Town Meeting will be held on Tuesday, March 13 th 2018 from 7 am 7 pm at the Academy Building/Town Offices, 503 Province Rd, Gilmanton. All registered voters are eligible to participate in the process. Voters will be deciding on the annual budget for the Town. Voters will also make decisions as to amendments to the zoning ordinance for the Town. The annual Town warrant and other informational documents have been posted to the Town s website along with the Voters Guide to assist voters in their decision making process This guide is intended to provide information to voters in regards to the process and matters under consideration before the Town Meeting. The Town website is the primary source of updated information in regards to the budget and Town meeting. See the main page at 2

3 First you must be registered to vote. How do I register to vote? HOW DO I PARTICIPATE IN THE PROCESS 1. You may apply to your Town Clerk s office. You will be required to fill out a standard voter registration form. 2. You may also register with your community s Supervisors of the Checklist. By law, the supervisors are required to meet on the Saturday, 10 days prior to each election (Saturday, March 3, 2018) Check the local newspaper or call your clerk s office for the date and time of such meeting. 3. Qualified individuals may register to vote at the polling place on Election Day at all elections. No matter when or where you register to vote, you will be required to fill out a standard voter registration form, and you will be asked to show proof of identity, age, citizenship, and domicile. These qualifications may be established by signing affidavit(s). Proof of identification is needed. Further questions may be answered at SOS.NH.GOV or by contacting your local Town Clerk. Second: you may attend the Deliberative Session of Town Meeting. All of the warrant articles will be open for discussion (except zoning ordinance changes). The moderator will recognize voters who may speak on the articles. The NH Legislature has placed limitations on amending warrant articles. Voters may amend some warrant articles however they cannot change the underlying purpose of the warrant article. For example, voters change the dollar amount of a warrant article to purchase a building however they cannot change its purpose to purchase a vehicle. Voters cannot change the default budget amounts in operating budgets. Some articles require specific language which cannot be modified. Warrant articles cannot be removed from consideration at the deliberative session. Warrant articles which are amended will reflect the changes made at deliberative session and will be on the ballot for the voting session of town meeting in March. Warrant articles can be amended by a simple majority vote at the deliberative session was held on Saturday, February 10, Third: at the voting Session of Town Meeting on March 13, 2018 voters can come to the polls anytime between 7am and 7 pm to vote on the articles as amended from the Deliberative Session. Voters cannot make any changes to the articles at this session. Voters only have the option to vote YES to be in favor of an article or NO to be opposed to an article. Proof of identification is needed on voting day. The voters are tallied by computer and reported the same day as the polls are open. Most articles require a simple majority for passage. Some articles have special requirements such as bond articles and changing the purpose of a capital reserve fund. These articles require a supermajority for passage. They require a 3/5ths majority or 60% to pass. 3

4 HOW DO I VOLUNTEER FOR THE TOWN? The Town relies upon volunteers to serve on the various boards, committees, and commissions as members and alternate members. Some of these positions are elected however some are appointed by the Board of Selectmen or members of the sitting board. CAPITAL RESERVE FUNDS AND UNRESERVED FUND BALANCE Why are we proposing to place money into capital reserved funds? Capital reserved funds are in essence savings accounts for a particular purpose. Capital reserve funds are generally used for big ticket items. Without capital reserve funds, vehicles equipment, new facilities or renovation of existing facilities would need to be funded through leases or the sale of municipal bonds. Borrowing money for these purposes can add additional costs in the form of interest payments over the period of the lease or bond until those instruments are paid off. Both capital reserve funds and borrowing money spread the cost of what is being purchased over multiple years. This minimizes spikes in the tax rate. Capital reserve funds make those payments in advance of the purchase while borrowing spreads out the cost in the future. Appropriations to capital reserve funds are invested and earn interest. The trustees of the trust funds invest and manage these funds. What is the unreserved fund balance? The unreserved fund balance also known as the unassigned fund balance, is composed of two sources. The first is the surplus funds or unused funds in the Town budget for each year. Unexpended funds form the budget are transferred to the unreserved fund balance. The second source is additional revenues above that with was anticipated for any particular year. These funds are also transferred to the unreserved fund balance. The NH Department of Revenue Administration along with guidance form the Government Finance Officers Association recommends the unreserved fund balance should be between 5% as a minimum and a maximum of 17% of general fund operating revenues. It is important to remember that the unreserved fund balance is not actually cash. 4

5 ZONING WARRANT ARTICLES Article #2 Are you in favor of the adoption of Amendment #1 as proposed by the Gilmanton Planning Board for the town Zoning Ordinance as follows: To amend Article III of the Zoning Ordinance, Personal Wireless Communications Facilities, Section K as follows: Amend Purpose and Goals, Applicability, District Regulations including removing Class I & II Facilities and Sensitivity Zones including Overlay District Map, Use Regulations, Performance Standards, Site Plan Review Procedures, Abandonment including removing all bonding requirements, Appeals and Definitions in order to be in compliance with State Law and streamline oversight of Communication Facilities. Article 2: Personal Wireless Communications Facilities RSA 12-K, 674:16 and 674:21 and procedurally pursuant to RSA 675:1, II. This article amends and eliminates service areas within the Town of Gilmanton to allow for additional areas of wireless coverage throughout Gilmanton; in attempt to increase wireless communications in dead zones. Personal Wireless Communication Facilities-copies available at the Town Offices or online at: Article #3 Are you in favor of the adoption of Amendment #2 as proposed BY PETITION of the voters of this town to amend the town of Gilmanton Historic District Ordinance as follows: Amend the Official Historic District Map of the Town of Gilmanton by removing land known as Tax Map/Lot , located at 11 Page Road and Tax Map/Lot , located at 27 Page Road from being designated as being part of the Gilmanton Historic District. Said parcels are located near the intersection of Page Road and NH Rt 140. Recommended by the Planning Board: yes Article 3: Historic District Map This article amends and eliminates Tax Map and Tax Map located at 27 Page Road from the Historic District Map. Property is located at the intersection of Page Road and NH Route Article 3 Map Reference on following page 5

6 Article #4 Are you in favor of the adoption of Amendment #3 as proposed BY PETITION of the voters of this town for the town Zoning Ordinance as follows: To amend Article III, General Provisions Applicable to all Districts, by adding a new section, Biosolids: To protect the health and welfare of residents, and prevent pollution of surface and ground water resources, the stockpiling or land spreading of municipal sewage sludge, Biosolids Class A and Class B, as defined by New Hampshire statutes and regulations, is not allowed in the Town of Gilmanton. To amend Article IV, table I by adding Biosolids (sludge): Not Permitted in all districts. Recommended by the Planning Board: yes Article 4: Biosolids This article amends the General Provisions Applicable to all Districts within the Zoning Ordinance by adding the following language to protect the health and welfare of residents, and prevent pollution of surface and ground water resources, the stockpiling or land-spreading of municipal sewage sludge, Biosolids Class A and Class B, as defined by the New Hampshire statutes and regulations, is not allowed in the Town of Gilmanton. It also amends Article IV, Table I by adding Biosolids (sludge): not being permitted in all districts. 6

7 WARRANT ARTICLES Article #5 Est. tax impact $4.51 Shall the Town of Gilmanton raise and appropriate as an operating budget, not including appropriations by special warrant articles and other appropriations voted separately, the amounts set forth on the budget posted within the warrant or as amended by vote of the first session, for the purpose set forth therein totaling three million seven hundred fifty six thousand eight hundred fifty five dollars ($3,756,855) Should this article be defeated, the default budget shall be three million seven hundred ten thousand seven hundred twenty one dollars ($3,710,721) which is the same as last year, with certain adjustments required by previous action of the Town or by law; or the governing body may hold one special meeting in accordance with RSA 40:13, X and XV1 to take up the issue of a revised operating budget only. See chart on following page. 7

8 PATRIOTIC PURP, $4, OUTSIDE AGENCY, $31, ANIMAL CONTROL, $ LIBRARY, $9, PARKS & REC, $15, GENERAL ASSIST, $9, CONSERVE COMM, $2, DEBT SERVICES, $124, EXECUTIVE, $182, ELECTION& REGISTRATION, $13, PROP TAX/ASSESS, $105, LEGAL, $35, PLANNING BOARD, $46, HHW HAZ. WASTE, $3, SW TRANSFER, $298, FINANCIAL, $280, ZONING BOARD, $12, HISTORIC DIST., $4, STREET LIGHT, $4, ROAD BETTERMENT, $274, GOV BUILD, $75, CEMETERY, $10, INSURANCE, $90, HW&STREETS, $357, POLICE, $614, HIGHWAY, $426, EMERGENCY MGMT, $2, BUILDING INSP, $44, FIRE, $675,

9 Article # 6 Est. tax impact $0.03 To see if the Town will vote to raise and appropriate the sum of eleven thousand seven hundred and twenty three dollars ($11,723) to be deposited in the Self Contained Breathing Apparatus Capital Reserve Fund established in A self-contained breathing apparatus (SCBA) sometimes referred to as a compressed air breathing apparatus (CABA), or simply breathing apparatus (BA), is a device worn by rescue workers, firefighters, and others to provide breathable air in an immediately dangerous to life or health atmosphere (IDLH). Article # 7 Est. tax impact $0.00 To see if the Town will vote to raise and appropriate the sum of one hundred twenty six thousand one hundred and seventy eight dollars ($126,178) for the purchase of Self Contained Breathing Apparatus. And to further fund this appropriation by withdrawing one hundred twenty six thousand one hundred and seventy eight dollars ($126,178) from the Self Contained Breathing Apparatus Capital Reserve Fund established in Article # 8 Est. tax impact $0.14 To see if the town will vote to raise and appropriate the sum of sixty five thousand dollars ($65,000) for the purchase of two (2) replacement Cardiac Monitors. These monitors will be located in each ambulance. An electronic monitor which, when connected to the patient, signals each heart beat with a flashing light, an electrocardiographic curve, an audible signal, or all three. Article # 9 Est. tax impact $0.10 To see if the Town will vote to raise and appropriate the sum of forty three thousand five hundred dollars ($43,500) to purchase and equip a new Police cruiser. Article # 10 Est. tax impact $0.04 To see if the Town will vote to raise and appropriate the sum of forty seven thousand dollars ($47,000) to purchase a new Skid Steer for the Transfer and Recycling Facility and authorize the withdrawal of thirty thousand dollars ($30,000) from the Recycling Equipment Capital Reserve Fund established in The balance of seventeen thousand dollars ($17,000) is to come from general taxation. 9

10 A skid loader, skid-steer loader, or skid steer, is a small, rigid-frame, engine-powered machine with lift arms used to attach a wide variety of labor-saving tools or attachments. Article # 11 Est. tax impact $0.00 To see if the Town will vote to raise and appropriate the sum of One Hundred Four Thousand Four Hundred Fifty-Three Dollars ($104,453) for final design and bidding for the replacement of the Stage Road Bridge over Nighthawk Hollow Brook and the Stage Road Bridge over Unnamed Brook (Beauty Hill Road) and authorize the withdrawal of One Hundred Four Thousand Four Hundred Fifty-Three Dollars ($104,453) from the Bridge Capital Reserve Fund established in The Town will be reimbursed 80% (up to $83,562) of the actual engineering costs by the NHDOT State Aid Bridge Program. This is a non-lapsing appropriation per RSA 32:7, VI, and shall not lapse until December 31, 2021 or when the project is complete, whichever is sooner. Gilmanton Board of Selectmen Minutes December 4, 2017 Bridge Presentation by Hoyle, Tanner and Associates. Article # 12 Est. tax impact $0.19 To see if the Town will vote to raise and appropriate the sum of Eighty Five Thousand Dollars ($85,000) for the preliminary design and environmental permitting for the replacement of the Crystal Lake Road Bridge over Nelson Brook. The Town will be reimbursed 80% (up to $68,000) of the actual engineering costs by the NHDOT State Aid Bridge Program. This is a non-lapsing appropriation per RSA 32:7, VI, and shall not lapse until December 31, 2021 or when the project is complete, whichever is sooner. Gilmanton Board of Selectmen Minutes December 4, 2017 Bridge Presentation by Hoyle, Tanner and Associates. Article # 13 Are you in favor of lowering the percentage of funds deposited into the Police Details Revolving Fund from Police Detail billings, from 100% of those billings to 80% of those billings; if approved the balance will go into the General Fund. This article is submitted to correct deficiencies in the 2015 warrant article creating the Police Details Revolving Fund, per the New Hampshire Department of Revenue Administration, as outlined in RSA 31:95-h: 31:95-h Revolving Funds. I. A town may, by vote of the legislative body, establish a revolving fund. Each revolving fund shall be limited to one of the following purposes: (a) Facilitating, maintaining, or encouraging recycling as defined in RSA 149-M:4; (b) Providing ambulance services; (c) Providing public safety services by municipal employees or volunteers outside of the ordinary detail of such persons, including but not limited to public safety services in connection with special 10

11 events, highway construction, and other construction projects, or for any other public safety purpose deemed appropriate by the municipality; (d) Creating affordable housing and facilitating transactions relative thereto; (e) Providing cable access for public, educational, or governmental use; or (f) Financing of energy conservation and efficiency and clean energy improvements by participating property owners in an energy efficiency and clean energy district established pursuant to RSA 53-F. II. If a town establishes a revolving fund for any of the purposes listed in paragraph I, it may deposit into the fund all or any part of the revenues from fees, charges, or other income derived from the activities or services supported by the fund, and any other revenues approved by the legislative body for deposit into the fund. The money in the fund shall be allowed to accumulate from year to year, and shall not be considered part of the town's general surplus. The town treasurer shall have custody of all moneys in the fund, and shall pay out the same only upon order of the governing body, or other board or body designated by the local legislative body at the time the fund is created; provided, that no further approval of the legislative body, if different from the governing body, shall be required. Such funds may be expended only for the purposes for which the fund was created. III. The legislative body may, at the time it establishes a revolving fund or at any time thereafter, place limitations on expenditures from the fund including, but not limited to, restrictions on the types of items or services that may be purchased from the fund, limitations on the amount of any single expenditure, and limitations on the total amount of expenditures to be made in a year. No amount may be expended from a revolving fund established hereunder for any item or service for which an appropriation has been specifically rejected by the legislative body during the same year. IV. The provisions of this section shall not preclude the establishment of a revolving fund for any other purpose authorized by law. Source. 2005, 79:1, eff. Aug. 6, , 68:1, eff. July 20, 2008; 391:1, eff. Sept. 15, , 215:3, eff. Aug. 27, , 9:1, eff. July 6, , 95:1, eff. Aug. 7, Article # 14 Est. tax impact $0.05 To see if the Town will vote to raise and appropriate the sum of twenty four thousand dollars ($24,000) for the Statistical Update of all properties to be deposited into the Revaluation Assessment Update Capital Reserve Fund established in State Constitution - Form of Government Established October 31, 1783 Effective June 2, 1784 As Subsequently Amended and in Force January 2007 [Art.] 6. [Valuation and Taxation.] The public charges of government, or any part thereof, may be raised by taxation upon polls, estates, and other classes of property, including franchises and property when passing by will or inheritance; and there shall be a valuation of the estates within the state taken anew once in every five years, at least, and as much oftener as the general court shall order. Article # 15 Est. tax impact $0.07 To see if the Town will vote to raise and appropriate the sum of forty five thousand dollars ($45,000) to be deposited in the Court Cases Non-Capital Reserve Fund established in

12 Article # 16 Est. tax impact $0.13 To see if the Town will vote to raise and appropriate the sum of sixty thousand dollars ($60,000) to be deposited in the Highway Equipment Capital Reserve Fund Established in Capital reserved funds are in essence savings accounts for a particular purpose. Capital reserve funds are generally used for big ticket items. Without capital reserve funds, vehicles equipment, new facilities or renovation of existing facilities would need to be funded through leases or the sale of municipal bonds. Borrowing money for these purposes can add additional costs in the form of interest payments over the period of the lease or bond until those instruments are paid off. Both capital reserve funds and borrowing money spread the cost of what is being purchased over multiple years. This minimizes spikes in the tax rate. Capital reserve funds make those payments in advance of the purchase while borrowing spreads out the cost in the future. Appropriations to capital reserve funds are invested and earn interest. The trustees of the trust funds invest and manage these funds. Article # 17 Est. tax impact $0.01 To see if the Town will vote to raise and appropriate the sum of two thousand five hundred dollars ($2,500) to be deposited in the Salt and Sand Cover Capital Reserve Fund Established in Article # 18 Est. tax impact $0.01 To see if the Town will vote to raise and appropriate the sum of five thousand dollars ($5,000) to be deposited in the Fire Radio Capital Reserve Fund established in Article # 19 Est. tax impact $0.09 To see if the Town will vote to raise and appropriate the sum of forty thousand dollars ($40,000) to be deposited in the Replace Ambulance Vehicles Capital Reserve Fund Established in Article # 20 Est. tax impact $0.11 To see if the Town will vote to raise and appropriate the sum of fifty thousand dollars ($50,000) to be deposited in the Refurbish and/or Replace Fire Trucks Capital Reserve Fund Established in 1998 and modified in Article # 21 Est. tax impact $

13 To see if the Town will vote to raise and appropriate the sum of twenty thousand dollars ($20,000) to be deposited in the Recycling and Transfer Facility Improvements Capital Reserve Fund established in Article # 22 Est. tax impact $0.24 To see if the Town will vote to establish a Capital Reserve Fund under provisions of RSA 35:1 for the purpose of Academy Building Mechanical Upgrades & Professional Engineering and to raise and appropriate the sum of one hundred and ten thousand dollars ($110,000) to be placed in this fund, and to appoint the Board of Selectmen as agents to expend from said fund. Mechanical Upgrades and Professional Engineering-Board of Selectmen December 21, 2017 Minutes: The consensus of the Board is to establish a capital reserve account for future needs that are currently acknowledged as generator and fire pump for the town hall. Article # 23 This article does not impact tax rate To see if the Town will vote to change the purpose of the existing Computer Replacement or Repairs for Town Clerk/ Tax Collector Non Capital Reserve Fund established in 2014 to the Computer Replacement or Repairs Non Capital Reserve Fund, so that this fund will also be available for computer replacement/repair in other town departments. (2/3 Majority required) ALL departments would be able to access this NON CAPITAL RESERVE FUND for Computer replacement and repairs. Article # 24 This article does not impact tax rate To see if the Town will vote to change the purpose of the existing Highway Equipment Capital Reserve Fund established in 2006 to the Highway Equipment and Repairs Capital Reserve Fund, to allow these funds to be used for repairs as well as replacement of highway equipment. (2/3 Majority required) Recommended by the Board of Selectmen: no Article # 25 This article does not impact tax rate To see if the Town will vote to appoint the Board of Selectmen as agents to expend from the following existing Capital Reserve Funds: This would allow the Selectmen to expend funds from these accounts when the need arises. Highway Sheds established in 2003 Town Septic Systems established in 2006 Town Driveways established in

14 Town Roofs established in 2006 Salt and Sand Cover established in 2006 Solid Waste Storage Building established in 2010 Self- Contained Breathing Apparatus Fund established in 2011 Article # 26 To see if the Town will vote to authorize the Selectmen to sell the following properties in the Town of Gilmanton to be sold at public auction: 1.Map 117 Lot Willow Ave 2.Map 133 Lot 018 Moccasin Path 3.Map 410 Lot 010 Sawtooth Rd Backland 4.Map 412 Lot NH Rt 106 Article # 27 This article does not impact tax rate Are you in favor of changing the term of the elected town treasurer from one (1) year to three (3) years, beginning with the term of the town treasurer to be elected at next year s regular town meeting? Article # 28 This article does not impact tax rate To see if the Town will vote to recommend that the Selectmen account separately for the donations and expenditures related to maintaining the Boston Stock Exchange Clock donated to the Town by Geraldine Besse. No appropriation of funds raised from taxes may be deposited in this fund. Boston Stock Exchange Clock maintenance fund, the clock hangs in the Academy Building Auditorium. Please see Go Fund Me page for clock information PETITION WARRANT ARTICLES Article # 29 (By Petition) Est. tax impact $0.10 To see if the Town will vote to raise and appropriate the sum of Forty-Seven Thousand Dollars ($47,000) for partial funding of operating expenses of the Gilmanton Year-Round Library for

15 Article # 30 (By Petition) To see if the Town will vote to issue a Quitclaim Deed to Virginia Sapiro and Graham K. Wilson for a landlocked, 21-acre area shown on Town Tax Maps as part of Map 420, Lot 73. This land consists mainly of a beaver pond and swamp with no known legal access, and is located between the abandoned Town Farm and Johns Roads. The requested deed would clarify and correct the Town s 1997 Quitclaim Deed to prior owner, David Ladd, in which the land was not clearly identified. The requested deed would confirm Sapiro and Wilson as the owners of this land, for which they and prior owners paid significant funds to acquire, and on which they have paid property taxes for decades. The Town has already been treating this area as owned by Sapiro and Wilson in terms of its approval of forest management plans they have submitted for Current Use enrollment. The Town also has collected timber taxes for forestry activities carried out on this land by Sapiro and Wilson. Finally, the Town s Tax Maps have long shown this area to be part of the surrounding Tax Map 420, Lot 73. December 18 th 2017 BOS minutes: Graham Wilson & Virginia Sapiro have asked the Selectmen to include their deed request warrant article as part of the Warrant, versus by petition, as they feel this will show more support. The board has been directed by legal against placing it on as a Warrant, it has been advised to have it placed as a Petition Warrant Article. 15

16 Article # 31 (By Petition) This article does not impact tax rate Shall we adopt RSA 673:2II(b)(2), Planning Board members to be Elected by the Legislative Body (Gilmanton registered Voters), thus changing the current method of being appointed by the Selectmen, to being elected by the voters. As current Board member s terms expire, their positions shall be placed on the ballot and be filled by a candidate voted on by the Legislative body on Town Meeting Election Day. Recommended by the Board of Selectmen: no 673:6 Appointment, Number and Terms of Alternate Members. I. (a) The local legislative body may provide for the appointment of not more than 5 alternate members to any appointed local land use board, who shall be appointed by the appointing authority. The terms of alternate members shall be 3 years. (b) In a town which votes to elect its planning board members on a staggered basis according to the provisions of RSA 673:2, II(b)(2), alternate members of the planning board shall continue to be appointed according to the provisions of this paragraph until each member of the board is an elected member. Thereafter, the alternate planning board members shall be appointed according to the provisions of paragraph II. II. An elected planning board may appoint 5 alternate members for a term of 3 years each, which shall be staggered in the same manner as elected members pursuant to RSA 673:5, II. II-a. An elected zoning board of adjustment may appoint 5 alternate members for a term of 3 years each, which shall be staggered in the same manner as elected 16

17 members pursuant to RSA 673:5, II. III. The alternate for a city or town council member, selectman, or village district commission member shall be appointed by the respective council, board, or commission. The terms of alternate members shall be the same as those of the respective members and may be in addition to the alternates provided for in paragraph I. IV. Every alternate member appointed to a planning board under this section shall comply with the multiple membership requirements of RSA 673:7, I and II. V. An alternate member of a local land use board may participate in meetings of the board as a nonvoting member pursuant to rules adopted under RSA 676:1. Source. 1983, 447: , 29: , 197: , 176: , 69: , 217:1, eff. Aug. 9, , 270:1, eff. July 6,

18 2018 BUDGET PROPOSED WITH WARRANT ARTICLES DEBT SERVICES, 124,854 CONSERVE COMM, 2,695 PATRIOTIC PURP, 4,650 LIBRARY, 9,000 PARKS & REC, 15,215 GENERAL ASSIST, 9,809 OUTSIDE AGENCY, 31,882 ANIMAL CONTROL, 500 SW TRANSFER, 298,048 WARRANT ARTICLES, 891,354 EXECUTIVE, 182,830 FINANCIAL, 280,830 PROP TAX/ASSESS, 105,316 ELECTION& REGISTRATION, 13,813 LEGAL, 35,000 POLICE, 614,814 PLANNING BOARD, 46,021 HISTORIC DIST. BOARD, 4,693 ZONING BOARD, 12,304 GENERAL GOV BUILD, 75,400 CEMETERY EXP., 10,794 INSURANCE, 90,054 HHW HAZ. WASTE, 3,391 ROAD BETTERMENT, 274,208 STREET LIGHT, 4,500 HW&STREETS, 357,263 FIRE, 675,601 HIGHWAY, 426,089 BUILDING INSP, 44,463 EMERGENCY MGMT, 2,500 EXECUTIVE ELECTION& REGISTRATION FINANCIAL PROP TAX/ASSESS LEGAL PLANNING BOARD ZONING BOARD HISTORIC DIST. BOARD GENERAL GOV BUILD CEMETERY EXP. INSURANCE POLICE FIRE BUILDING INSP EMERGENCY MGMT HIGHWAY HW&STREETS STREET LIGHT ROAD BETTERMENT HHW HAZ. WASTE SW TRANSFER ANIMAL CONTROL OUTSIDE AGENCY GENERAL ASSIST PARKS & REC LIBRARY PATRIOTIC PURP CONSERVE COMM DEBT SERVICES WARRANT ARTICLES 18

19 HOW IS THE PROPERTY TAX RATE SET? The property tax rate is set every year usually in October but sometimes as late as November by DRA. The tax rate has four components: Town; Local School; State Education; and County Town Local School State Education County Total Village District Sawyer Lake District Equalized Ratio 94.4% 97.0% 103.9% 102% 111.3% 106.1% 105.3% 100.3% 96.1% 92.4% 85.1% 92% 98% 100% This rate is assessed for every $1, of property valuation. In other words, if you own property such as a house valued at $200, the rate is calculated $200,000 x (24.80) = a tax bill for $4, When the voters approved the budgets, those appropriations are factored into determining the annual tax levy. The total of all appropriations for the Town, school and County represent the amount of revenue needed to pay for the appropriations for the respective budgets. This is the total amount of anticipated spending for the year for the town, school and County. This amount is offset by other anticipated revenues from various sources other than property taxes as well as credits. STATE EDUCATION, TAX RATE COUNTY, 1.21 TOWN, 4.82 LOCAL SCHOOL, TOWN LOCAL SCHOOL STATE EDUCATION COUNTY PURPOSE OF THE CIP A Capital Improvements Program is a decision-making tool used to plan and schedule town improvements over a period of six years or more. It is a statement of a town s intended schedule for the construction, expansion or replacement of public facilities and equipment that have an appreciable life expectancy such as schools, libraries, and highway equipment. Operating expenditures are not included in this definition. 19

20 It is recommended that a CIP should be updated on an annual basis and this is accomplished yearly by the Planning Board. The first year of CIP is typically referred to as the capital budget and includes all capital projects to be appropriated by the governing body. While the CIP should be used as a guide for the municipal budget process, it is an advisory document only and not a strict set of guidelines. The responsibility for preparing the annual town budget remains with the Selectmen and the Budget Committee, with the final approval for appropriations made by the voters at Town Meeting. Using the CIP to make annual expenditures for public improvements is one of the best ways to implement the town s Master Plan. A leading purpose for a CIP is to show the financial impact caused by major expenditures for larger projects. Funding for capital improvements can come from a variety of sources including town appropriations, bonds, and state and federal programs. An understanding of project funding sources aids in the determining the impact of capital improvements on the municipal portion of the local tax rate. By planning, fluctuations in the municipal portion of the tax rate can be minimized. Another purpose of the CIP is that it allows for the coordination of planned capital expenditures of the various departments within a town government. Often school capital expenditures are not included in the municipal CIP because of the focus of a CIP is the impact of capital projects hove on the town tax rate. However, annual updates on anticipated capital projects from the school district may aid the CIP committee in understanding and coordinating these expenditures with their own work on the municipal capital improvements program. BUDGET PROCESS The budget process is less of a beginning and ending process than it is a cycle. In early summer, the Board of Selectmen issue guidance to department heads and the various boards. The guidance has varied from year to year but usually sets the amount of annual salary increase any other criteria. During this same timeframe department heads are asked to update and submit their Capital Improvement Plan requests. Budgets are usually required to be submitted to the Board no later than the end of August. The submitted budgets are generally in two forms, an excel spreadsheet and a narrative explanation. The excel spreadsheets are integrated into one master budget spreadsheet. The Board reviews the proposed budgets and meets with department heads during late September through October. The Board makes adjustments and submits a recommended budget to the Budget Committee. The Boards budget also includes items which will be the basis for individual or special warrant articles. The Budget Committee reviews the proposed budgets submitted by the Town during November and December. The Budget Committee votes to recommend a budget to the Voters of the Town and holds a public hearing in early January prior to the Deliberative Session. This is an informational session for voters to learn more about the budget and ask questions. The Deliberative Session of Town Meeting is the next step in the process and is held between the last Saturday in January and the first Saturday in February. At this meeting voters in attendance have the power to amend some warrant articles including the amounts of the proposed appropriations. The changes made at this session will be included on the ballot to be voted on at the Voting Session of two Meeting which is held the second Tuesday in March, this year s Voting Session will be March 13, 2018 from 7am to 7 pm at the Academy Building. Voters cannot amend the articles at this session; they can only vote yes or no on each ballot question. The Town has a calendar year budget which begins each year on January 1 st, and ends on December 31 st. Voters in March are voting on a budget which actually began in January. Additional town meetings can be held to address budget issues. The Selectmen may call one additional town meeting if the budget is not approved by the voters. The Selectmen can also request additional meetings through the Superior Court to address budget crises which arise between town meetings. These rarely occur; however, they are permissible under those circumstances. 20