AT A REGULAR MEETING OF THE GLOUCESTER COUNTY BOARD OF SUPERVISORS, HELD ON TUESDAY, MARCH 1, 2016, AT 7:00 P.M
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1 AT A REGULAR MEETING OF THE GLOUCESTER COUNTY BOARD OF SUPERVISORS, HELD ON TUESDAY, MARCH 1, 2016, AT 7:00 P.M., IN THE COLONIAL COURTHOUSE, 6504 MAIN STREET, GLOUCESTER, VIRGINIA: ON A MOTION DULY MADE BY, AND SECONDED BY, THE FOLLOWING RESOLUTION WAS ADOPTED BY THE FOLLOWING VOTE: Phillip N. Bazzani, ; Ashley C. Chriscoe, ; Christopher A. Hutson, ; Andrew James, Jr., ; John C. Meyer, Jr., ; Robert J. Orth, ; Michael R. Winebarger, ; A RESOLUTION AUTHORIZING THE COUNTY ADMINISTRATOR TO ADVERTISE FOR PUBLIC HEARING THE FY 2017 PROPOSED COUNTY BUDGET AND REAL ESTATE TAX LEVIES AND CY 2016 OTHER PROPOSED TAX LEVIES WHEREAS, the County Administrator has submitted to the Gloucester County Board of Supervisors a proposed annual budget for the County for the fiscal year beginning July 1, 2016 and ending June 30, 2017, as required by Section of the State Code; and WHEREAS, a brief synopsis of the budget is required to be published and a public hearing be held as required by the provisions of Section of the State Code; and WHEREAS, a notice to establish the real estate tax levies for FY 2017 and other tax levies for calendar year 2016 is required to be published and a public hearing be held; and WHEREAS, it is the wish of the Gloucester County Board of Supervisors that fiscal year and calendar year 2016 tax levies be advertised as for Real Estate, for Public Service Corporation Property; for Manufactured Homes, for Tangible Personal Property; and for Boats; and WHEREAS, it is also the wish of the Gloucester County Board of Supervisors that fiscal year 2016 Ad Valorem tax rates be advertised as for the special service districts. NOW, THEREFORE, BE IT RESOLVED by the Gloucester County Board of Supervisors this first day of March, 2016, that the County Administrator is authorized to advertise for public hearing the FY 2017 Proposed County Budget and the suggested FY 2017 and calendar year 2016 Proposed Tax Levies. A Copy Teste: Page 43
2 Gloucester County Administrator s Office Telephone P. O. Box 329, Gloucester, Virginia Fax MEMORANDUM TO: FROM: Board of Supervisors DATE: February 22, 2016 SUBJECT: Budget Recommendations for Fiscal Year Under separate cover, you will receive my County Administrator s Proposed Fiscal Year 2017 Budget recommendation for your consideration. I will formally present my budget to you and the citizens of our County on March 1, The advertising of our proposed real estate and personal property tax rates is extremely important in this process. You could probably say that we only get one shot at this step, as there are many subsequent time sensitive processes mandated by statute that immediately follow. I will propose a balanced budget that takes into consideration the guidance you provided during our regular meeting on February 2, 2016 and aligns with the priorities that you have expressed. In order to maintain compliance with statutes requiring that manufactured homes considered personal property (which are taxed on a calendar year basis) be taxed at the same rate as real estate, and considering the known limitations of the tax and receipting software currently used by the County (and the lack of confidence that such software will successfully support the process changes required to maintain compliance with applicable statutes), I very strongly recommend that you to adopt the same tax rate for fiscal year 2017 that you adopt for the short calendar year I respectfully request your authorization to advertise the suggested rates for calendar year 2016 and fiscal year 2017 (July 1, 2016 to June 30, 2017), as noted in the table below. If items and/or initiatives are added to my proposed budget or if you choose to make changes to other funding stream components to such an extent that it would require a tax rate higher than advertised, we will have a very serious problem. Legally, we would need to re-advertise the higher rate and conduct another budget public hearing, which won t be possible given our tight timeframe. CY 2015 Suggested Advertising (CY 2016) Suggested Advertising (FY 2017) Real Estate $0.68 N/A $0.75 Manufactured Homes $0.68 N/A $0.75 Public Service Corporation $0.68 N/A $0.75 Tangible Personal Property $2.95 $2.95 N/A Boats $ $ N/A Page 44
3 Gloucester Sanitary District #1 $0.01 N/A $0.01 Gloucester Point Sanitary District $0.01 N/A $0.01 Mosquito Control $0.01 N/A $0.01 Attached is a resolution authorizing advertising for public hearings on the County Administrator s Proposed Fiscal Year 2017 Budget as well as the Calendar Year 2016 and Fiscal Year 2017 Proposed Tax Levies for your consideration. Page 45
4 AT A REGULAR MEETING OF THE GLOUCESTER COUNTY BOARD OF SUPERVISORS, HELD ON TUESDAY, APRIL, 2016, AT 7:00 P.M., IN THE COLONIAL COURTHOUSE, 6504 MAIN STREET, GLOUCESTER, VIRGINIA: ON A MOTION DULY MADE BY, AND SECONDED BY, THE FOLLOWING ORDINANCE WAS ADOPTED BY THE FOLLOWING VOTE: Phillip N. Bazzani, ; Ashley C. Chriscoe, ; Christopher A. Hutson, ; Andrew James, Jr., ; John C. Meyer, Jr., ; Robert J. Orth, ; Michael R. Winebarger, ; AN ORDINANCE TO IMPOSE TAX LEVIES UPON REAL ESTATE, FOR THE FISCAL YEAR 2017 AND TANGIBLE PERSONAL PROPERTY, AND BOATS AND WATERCRAFT FOR THE CALENDAR YEAR 2016 WHEREAS, it is necessary for the Board of Supervisors to establish real estate tax levies for the fiscal year and other tax levies for Gloucester County for calendar year 2016 beginning January 1, 2016, and ending December 31, 2016; and WHEREAS, the Board has duly advertised and held a public hearing on the subject tax levies; NOW, THEREFORE, BE IT ORDAINED by the Gloucester County Board of Supervisors this the day of April, 2016, that the following County tax levies be, and they hereby are, imposed for the fiscal year : Class of Property Real Estate Public Service Corporation Real Property An additional Ad Valorem tax is hereby levied on real estate located in each of the special service districts as follows: Sanitary District No. 1 Gloucester Point Sanitary District York Mosquito Control District Page 46
5 Chiskiake Village, York River Pines and York Shores Mosquito Control District Powhatan Chimney Mosquito Control District Dunlap Woods Mosquito Control District Abingdon Mosquito Control District BE IT FURTHER ORDAINED by the Gloucester County Board of Supervisors that the following County tax levies be, and they hereby are, imposed for the calendar year 2016: Class of Property Vehicles without motive power, used or designed to be used as manufactured homes as defined in Section of the Code of Virginia. Public Service Corporation Personal Property Tangible Personal Property not otherwise exempt or set out Boats or watercraft (weighing less than five tons), not used for business purposes only Boats or watercraft (weighing less than five tons), used for business purposes only Boats or watercraft (weighing five tons or more), not used for business purposes only Boats or watercraft (weighing five tons or more), used for business purposes only * * *Pursuant to Va. Code Sections and , the tax rate for public service corporation personal property and manufactured homes must be the same rate imposed on real property. This ordinance shall be effective on adoption. A Copy Teste: Page 47
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