Highlights from the State budget bill (HB 49) As signed by the Governor SFY
|
|
- Maximilian Nichols
- 6 years ago
- Views:
Transcription
1 PLATFORM PRIORITIES: Highlights from the State budget bill (HB 49) As signed by the Governor SFY Replace revenue lost from the elimination of the Medicaid managed care organization (MCO) sales tax An amendment to HB 49 was accepted by both the House and the Senate that aimed at addressing counties and transit authorities lost revenue. It put a process in place to seek federal approval for resetting the franchise fee included in the Executive budget proposal to include revenue for locals, however the Governor vetoed the proposal after its passage. The House voted to override the veto last week, and we are now waiting to see if the Senate will do the same. With the Governor s veto still intact, HB 49 does not provide a replacement mechanism for local revenue losses once this sales tax ends. The Medicaid Local Sales Tax Transition Fund, meant to help counties and transit authorities transition away from this revenue stream, remains in the bill. On or before October 15, 2017 each county and transit authority that had a sales tax in effect as of January 1, 2017 must establish, by resolution, a county and transit authority Medicaid Sales Tax Transition Fund to receive distributions from the state. The payments will be received in 2 allotments - 50% of each county s total transitional aid amount on or before November 1, 2017 and 50% on or after January 1, Growing pressures from the opiate epidemic on child protection and jails 1. Child protection CCAO advocated for an additional state investment of $30 M per year for child protection. HB 49 provides an additional state GRF investment of $15 M per year to children services agencies. $100,000 will go to each county, with the remainder of the new investment being allocated based on the state child protection allocation formula. Section County Jails CCAO recommended $12 M per year for ADAMH Boards to provide treatment in the jails, $15 M per year for statewide mental health and addiction stabilization centers and $4 M per year to reimburse county jails for psychotropic drug costs. HB 49 provides $7 million per year to ADAMH Boards to provide treatment, $1.5 million for mental health crisis stabilization centers and $2.5 M per year to reimburse county jails for psychotropic drug costs. Section , , Partnership between Ohio and counties to replace voting equipment CCAO recognized that the replacement and funding of this equipment would need to be done over several years. We sought language that would provide some seed money and define how the partnership will be funded going forward, so counties could begin to plan accordingly. Coming out of conference committee, HB 49 provided a $1 M capital appropriation to be used to reimburse counties that have entered into agreements for new voting equipment on or after January 1, This reimbursement would be for up to 50%, but not more than $250,000, and the $250,000 cap applied only to this specific appropriation. Unfortunately, the Governor vetoed this provision so there is no language in HB 49 that speaks to a state/county partnership on voting equipment. The veto
2 expressed concerns that the capital dollars could not be used to reimburse counties that have already purchased equipment. Partnership between Ohio and counties to fund indigent defense CCAO advocated for language that guaranteed 50% reimbursement for noncapital cases and 100% reimbursement for capital cases, however the indigent defense provisions were removed in conference committee. As it stands, HB 49 maintains the current 50% reimbursement for all cases subject to proportional reduction if the available appropriation is insufficient to cover 50% of the counties' costs. Based upon the level of funding, a 44-45% reimbursement rate is anticipated over the biennium. Further impacting the counties indigent defense budgets will be the recent action of the Capital Case Attorney Fee Council (CCAFC). Legislation passed last year gives the CCAFC, comprised of five sitting judges of the courts of appeals, the unilateral power to establish the rate counties must pay for lawyers who represent defendants in capital (death penalty) cases. The Council has determined that the hourly rate effective September 25, 2017, will be $ per hour. Since most counties are currently paying in the $60/$75 per hour range, counties should anticipate their costs for indigent counsel in capital cases nearly doubling. Indigent defense reimbursement rates: SFY16 48% SFY17 45% (projected) Executive Budget SFY 18/19 40% House/Senate Budget (enacted version) SFY18/ % Could be less depending on the fees set for capital cases. Felony 5 offenders - HB 49 proposed a new program, Targeting Community Alternatives to Prison (T-CAP), which required all counties to house offenders convicted of a non-violent, non-sex related, non-mandatory Felony 5 in the county jail rather than send these offenders to prison. This provision was altered in the Senate and remained through the conference committee. Beginning in July 2018 the ten largest counties will be required to participate in the program while the remaining counties may voluntarily participate. The program is a Community Corrections Act grant funded program with DRC awarding grants to the county common pleas courts participating. The counties will be reimbursed from the T-CAP grant funds awarded to the county for their average daily jail cost for any felony 5 offender the common pleas court sentences to serve time in the county jail. A memorandum of understanding is required to be entered into by the commissioners, sheriff and common pleas court that outlines how the T-CAP grant funds will be utilized and establishes the average daily jail cost that will be reimbursed to the county. The ten largest counties are: Franklin, Cuyahoga, Hamilton, Summit, Montgomery, Lucas, Butler, Stark, Lorain, and Mahoning. Section , , , OTHER ITEMS OF INTEREST: Jail Diversion DRC grant funding. The 408 line item Community Misdemeanor Programs is distributed in the form of CCA (Community Corrections Act) grants to counties and cities to operate pretrial release, probation, or other local programs for misdemeanor offenders in lieu of confinement in jail. The budget cut this line item by $5 million in each year from $14.3 million, proposed as a continuation level of funding in the governor s budget as introduced, down to $9.3 million in each year. In FY 2016, this
3 program funded 141 programs in 84 counties, and provided alternatives to confinement for around 22,340 offenders. Expect your county court and municipal court judges to be seeking increases in funding to cover the CCA grant funding they had been receiving through this line item. This line item provides the local jail grant funding and is the corollary to the 407 line item Community Nonresidential Programs which provides the prison diversion grant funding and is where the T-CAP funding will be coming from. Local sales and use tax rate increments - Allows counties and transit authorities to increase their local sales and use tax levies in increments of 0.1%, rather than 0.25%, and allows such incremental adjustments beginning July The ability to levy smaller increments was requested by Summit County, so that they could calibrate their rate to replace the level of revenue needed. CCAO will be working with the sponsor of this provision to allow alternative increments in certain circumstances. Section , , , Local sales and use tax funding for regional transportation improvement project allows a board of county commissioners or transit authority to levy a sales tax for the purpose of funding a regional transportation improvement project. Section , , Adult protective services The appropriation for APS saw a minor increase of $100,000. Language from HB 78 was incorporated that would expand the definition of exploitation. R.C , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Repealed: MARCS radio subsidy As enacted, HB 49 provides $1 million per year to continue the user fee subsidy to the local governments/emergency responders on the MARCS system. The prior state biennium subsidy was $2 million per year and provided a credit of $10.00 per month against the $20.00 per month user fee charged. This suggests the level of funding would now provide a subsidy of $5.00 per month and result in the user fee paid by local governments being reduced to $15.00 per month per unit. Section , Agricultural use valuation calculations - Prescribes in statute factors that must be considered in computing the current agricultural use value (CAUV) of agricultural land for property tax purposes. Requires the formula used to compute CAUV values to employ a capitalization rate and requires (1) the equity yield rate in the capitalization rate formula to equal the greater of the 25-year average of the total rate of return on farm equity published by the United States Department of Agriculture, or the loan interest rate; and (2) a holding period of 25 years for calculating equity build-up and land value appreciation in the formula. Stipulates that CAUV land used for a conservation practice or enrolled in a federal land retirement or conservation program for at least three years must be valued at the lowest of values assigned on the basis of soil type. Phases in the amendment's changes over two reassessment or update cycles. Specifies that during the first three-year cycle in each county, the tax value of CAUV land will include one half of the difference between its value under the new versus the old formula. Revenue losses would increase each year until tax year 2022 when they would total an estimated
4 $14 million to each of schools and other local governments. Almost 2/3 of the revenue loss will be attributable to inside millage with the remainder attributable to loss of revenue on voted levies. Some shifting of property tax obligations would occur in heavily agricultural taxing districts as agricultural property would see a reduction in property taxes while residential property within the same taxing district would experience an increase in property taxes. GRF reimbursements of property tax rollbacks and the homestead exemption would increase to an estimated $1 million, as effective tax rates on residential real property subject to tax reduction factors would increase because of lower tax values on CAUV land. R.C , , County Treasurer tax collection fees - Revises the schedule for settlement fees that are collected by county treasurers on the value of property taxes collected by increasing the fee amounts, by establishing a minimum fee when collections are less than $5 million per semiannual settlement, by reducing the number of fee brackets, and by causing the fees to be adjusted upward if and as statewide taxes charged on real property and public utility property increase. The initial increase in settlement fee collections is estimated at $1.2 million. In each subsequent year any increase in the property tax settlement would result in additional increases in property tax settlement fees. Treasurer settlement fees are deposited in the county general fund and were last adjusted by the legislature in R.C Board of County Commissioners organizational meeting - Modifies the date by which a board of county commissioners must annually organize from the second Monday in January to no later than the second Monday in January. R.C Multi-jurisdictional local correctional centers - Specifies that a multi-jurisdictional local correctional center's operational standards and procedures may be amended by agreement of a majority of the voting members of the center's corrections commission or by other means specified in the contract between the contracting counties and municipal corporations and clarifies that items required for the standards and procedures also are required for the amendments. R.C Soil and Water Districts The General Revenue Funds allocated to Soil and Water Conservation Districts were reduced moderately over the biennium. Increases in fees for scrap tires and other items that the Districts had requested were not provided. Allows the Department of Agriculture to pay any soil and water conservation district an annual amount not to exceed $40,000 upon receipt of request and justification from the district and approval by the Ohio Soil and Water Conservation Commission. This is in addition to already-allocated funds for SWCDs. Section , budget lines , , , Extension, OARDC and Sea Grant funding OSU Extension was funded at a slight reduction less than 1% each year of the biennium. OARDC and Sea Grant were level funded for the biennium. Sections , , Budget lines , and
5 Family and Children First Flexible Funding Pool Permits a county family and children first council to create a flexible funding pool to assure access to services by families, children, and seniors in need of protective services. Section Sales tax exemption for amusement device transactions The exemption is limited to digital music purchased from and played by a single-play commercial music machine (jukebox). R.C , County liability insurance coverage for oil and gas wells - Authorizes a board of county commissioners of a county that is an owner of an oil and gas well to comply with the oil and gas well liability requirements by participating in a joint self-insurance pool in accordance with the law governing such pools. R.C Investment of inactive moneys by counties - Increases the percentage of a county's inactive moneys and money in the public library fund that may be invested in certain commercial paper notes and bankers acceptances, from 25% to 40% of a county's total average portfolio. The conference committee report also limits investments in certain commercial paper notes of a single issuer to 5%, in the aggregate, of interim moneys available for investment at the time of purchase. R.C Local sales tax for permanent improvements (limited to Medina County) - Allows community improvements board (CIB) grants to a school district, which are funded by a county sales tax, to be spent for permanent improvements outside the county where the tax is levied so long as the improvements are within the school district and a part of the school district is within the county. Permits a community improvement board to issue grants to a school district provided such grants are not inconsistent with the board of county commissioner s resolution levying the sales tax and the ballot language approved by the voters of the county. Section , , ITEMS THAT WERE VETOED/REMOVED: Wind farm setbacks - Provisions that altered the minimum setback for wind turbines of wind farms were removed. Program for Medically Handicapped Children (BCMH) - Reforms to the BCMH program included in the Executive budget were removed. A $3 M appropriation for the program was added. County recorder fees and technology funding The language that would have revised the fees for recording and indexing various types of instruments was removed. Distribution of Local Government Fund money - The executive proposal to change the LGF distribution formula was removed
6 Sales tax: remittance by motor vehicle dealers Language was vetoed that would permit motor vehicle dealers to remit sales and use tax collected on vehicle sales directly to the state on the dealer s monthly sales or use tax return. Sales tax exemption for prescription optical aids Language was vetoed that would exempt prescription optical aids and their components from sales and use tax beginning July 1, Limits the exemption to the first $650 of the price of prescription optical aids. Sales tax on electronic devices Language was vetoed that specified that sales of automatic data processing, computer services, electronic information services, and electronic publishing services are not taxable under the sales tax, when such services are provided primarily for the delivery, receipt, or use of another, nontaxable services.
State Fiscal Years State Budget Bill as passed by the Ohio House
State Fiscal Years 2018-2019 State Budget Bill as passed by the Ohio House The House passed their proposal of the state operating budget for SFY 2018-2019, modifying the budget recommendations outlined
More informationOLC HB 49 - State Budget Analysis
OLC HB 49 - State Budget Analysis Public Library Fund Sections: 387.10, Description: Requires the Director of Budget and Management to credit 1.68% 387.20 of the total tax revenue collected to the General
More informationState Fiscal Years Executive Budget Proposal Overview
State Fiscal Years 2018-2019 Executive Budget Proposal Overview The Executive Budget (HB 49) contains many items that affect county government. The list below is an overview of proposals that impact CCAO
More informationCounty Commissioners Association of Ohio s Budget Overview. Items of Interest to Counties HB64 Ohio s SFY Biennial Budget
County Commissioners Association of Ohio s Budget Overview Items of Interest to Counties HB64 Ohio s SFY 2016-2017 Biennial Budget Table of Contents Budget Preface 5-7 Taxation and Finance 9-20 Local
More informationCrawford County, Ohio
Financial Forecast For the Years Ended December 31, 2006, 2007, and 2008 Actual; Years Ending December 31, 2009, 2010, and 2011 Forecasted 12/1/2009 1 Financial Forecast Table of Contents Page Schedule
More informationOREGON PUBLIC SAFETY SYSTEM SURVEY DOC Responses (N=4) April 2010
OREGON PUBLIC SAFETY SYSTEM SURVEY DOC Responses (N=) April 2010 Report by the Crime and Justice Institute at Community Resources for Justice INTRODUCTION Faced with implementing unprecedented reductions
More informationJune 7, Legislation 132 nd General Assembly
June 7, 2017 Legislation 132 nd General Assembly Changes to CAUV Sub. HB 49 Budget Bill as Passed by House Prescribes in statute factors that must be considered in computing the current agricultural use
More informationCHAPTER 23 OHIO'S LOCAL GOVERNMENT FUNDS
CHAPTER 23 OHIO'S LOCAL GOVERNMENT FUNDS Local Government Fund (LGF) Local Government Revenue Assistance Fund (LGRAF) Library and Local Government Support Fund (LLGSF) 23.01 INTRODUCTION Latest Revision
More informationManaging the High Cost of Indigent Defense. and cost effective method of providing defense counsel services to indigent clients.
Managing the High Cost of Indigent Defense By Pat Geissman The State of Ohio allows counties, within certain parameters, to determine the most appropriate and cost effective method of providing defense
More informationSouthwest Region Report April 2010 Report by the Crime and Justice Institute at Community Resources for Justice
OREGON PUBLIC SAFETY SYSTEM SURVEY Southwest Region Report April 2010 Report by the Crime and Justice Institute at Community Resources for Justice INTRODUCTION Faced with implementing unprecedented reductions
More informationLoveland City Schools FY Revenue
FREQUENTLY ASKED QUESTIONS 1. Where does the Loveland City School District revenue come from? In Ohio, the funding of schools is shared by the state and local school districts. The Ohio General Assembly
More informationAuditor News. K e y F i n a n c i a l H i g h l i g h t s. D o g T a g s R H O N D A E D D Y - S T I E N E C K E R A L L E N C O U N T Y A U D I T O R
1st Quarter 2013 05/23/2013 R H O N D A E D D Y - S T I E N E C K E R A L L E N C O U N T Y A U D I T O R S P E C I A L P O I N T S O F I N T E R E S T : 1st quarter financial information 1,418 dog tags
More informationHere is some historical background information to consider when completing this survey.
OREGON PUBLIC SAFETY SYSTEM SURVEY OVERALL RESULTS ALL RESPONSES April 2010 Report by the Crime and Justice Institute at Community Resources for Justice INTRODUCTION Faced with implementing unprecedented
More informationCounty Budgets & Financial Issues. Brad Lutz, Pickaway County Administrator and Don Brown, CPA (inactive), Franklin County Administrator
County Budgets & Financial Issues Brad Lutz, Pickaway County Administrator and Don Brown, CPA (inactive), Franklin County Administrator Budget Process & Calendar Budget Commission s Role Certificate of
More informationCHAPTER 19 COUNTY PERMISSIVE REAL PROPERTY AND MANUFACTURED HOME TRANSFER TAXES
CHAPTER 19 COUNTY PERMISSIVE REAL PROPERTY AND MANUFACTURED HOME TRANSFER TAXES 19.01 INTRODUCTION Latest Revision November, 2012 In 1967 the General Assembly granted counties the authority to enact a
More informationTexas Association of Counties. State Budget for the Biennium
Texas Association of Counties State Budget for the 2016 17 Biennium Legislative Department, County Information Program June 2015 Major Source of Funding: By Articles, All Funds Conference Committee Report
More informationISAC New County Officers School
ISAC New County Officers School Basic Budgeting Marjorie Pitts, Clay County Auditor January 16, 2019 Agenda County Organizational Chart What are Governmental Funds 2 What are Special Revenue Funds How
More informationHouse Ways & Means Committee Am. Sub. HB 64 Interested Party Testimony May 20, 2015
O H I O T O W N S H I P A S S O C I A T I O N MATTHEW J. DeTEMPLE, Executive Director HEIDI M. FOUGHT, Director of Governmental Affairs 6500 Taylor Road, Ste. A Blacklick, OH 43004 Phone: (614) 863-0045
More informationOhio 2020 Tax Policy Commission
Ohio 2020 Tax Policy Commission Testimony of Tax Commissioner Joe Testa Department of Taxation October 22, 2015 Co-Chairman Senator Peterson, Co-Chairman Representative McClain, and members of the Tax
More informationExecutive s Recommended Biennial Budget
Executive s Recommended Biennial 218-219 Armond Budish, Cuyahoga County Executive Dennis Kennedy, Cuyahoga County Fiscal Officer Maggie Keenan, Office of & Management Table of Contents Summary... 1 Schedules
More informationIn future Capitol Updates, the WCC will report on changes made to the Governor s proposal.
WISCONSIN CATHOLIC CONFERENCE Capitol Update SPECIAL EDITION April 8, 2011 Contents Include: 1. WCC Materials on Governor s Budget 2. Revised List of Public Hearings on Budget WCC Materials on Governor
More informationCounty Budgets & Financial Issues. Joe Tuss, Montgomery County Administrator, Andrew Kalmar, Wood County Administrator,
County Budgets & Financial Issues Joe Tuss, Montgomery County Administrator, Andrew Kalmar, Wood County Administrator, Budget Process Common Challenges & Opportunities Special Conditions Legal Requirements
More informationRE: Hamilton County Health and Hospitalization - Drake Levy Hamilton County Tax Levy Review Committee (TLRC)
July 20, 2009 Hamilton County Board of Commissioners Hon. Mr. David Pepper President Hon. Mr. Greg Hartman Hon. Mr. Todd Portune 138 East Court Street, Room 603 Cincinnati, Ohio 45202 RE: Hamilton County
More information2021 Budget: An Opportunity to Get Montana Back on Track and Rebuild Public Investments
THE MONTANA BUDGET 2021 Budget: An Opportunity to Get Montana Back on Track and Rebuild Public Investments December 2018 The quality of life we enjoy in our state is directly connected to the public systems
More informationThe tangible personal property tax is a tax on businesses in Ohio.
Administered 163 The tangible personal property tax is a tax on businesses in Ohio. levied on tangible personal property totaled approximately $1.65 billion in tax year 2004 on a taxable value of approximately
More informationAnalysis of the HB 398 & SB 246 Changes to the CAUV Formula Howard Fleeter, Ohio Education Policy Institute December 7, 2016
Senate Ways and Means Committee SB 36 Testimony Ohio School Boards Association Buckeye Association of School Administrators Ohio Association of School Business Officials March 8, 2017 Good morning, Chairman
More informationMARION COUNTY 2004 PROPOSED BUDGET
FINANCIAL SUMMARY Summary of Major Revenues & Appropriations Below is a consolidated financial statement prepared on a budgetary basis. Generally, budgetary basis represents a cash basis of accounting
More informationNorth Olmsted City Schools Major Assumptions Used in the Preparation of the Five-Year Forecast Prepared October 12, 2017
North Olmsted City Schools Major Assumptions Used in the Preparation of the Five-Year Forecast Prepared October 12, 2017 Financial Summary Enclosed is a summary of major assumptions used in the preparation
More informationLicking Heights Local School District 5 Year Forecast Assumptions (FY 2013 FY 2017) Board Approved: October 24, Revenue:
Licking Heights Local School District 5 Year Forecast Assumptions (FY 2013 FY 2017) Board Approved: October 24, 2012 Revenue: General Property Tax (Real Estate) Property values dropped 7.04% in aggregate
More informationEASTWOOD LOCAL SCHOOL DISTRICT
EASTWOOD LOCAL SCHOOL DISTRICT Five Year Forecast Notes and Assumptions May 15, 2017 HOME OF THE EAGLES REVENUE ASSUMPTIONS School districts operate from three sources of tax revenue: Local Property Taxes,
More informationWhere the Money Comes From
Where the Money Comes From Friday, February 2, 2018 Ohio Township Association Annual Conference Townships Have Limited Funding Streams Townships, unlike other forms of local government, have very limited
More informationCloverleaf Local School District Five-Year Financial Forecast
Cloverleaf Local School District Five-Year Financial Forecast Jason Myers President Michael Maloney Vice President Jane Rych Board Member Jim Curran Board Member Bill Schmock Board Member James Hudson
More informationIllinois Association of County Board Members
Illinois Association of County Board Members 2011 Legislative Report University of Illinois Extension LGIEN Tele-Institute November 17, 2011 Government Relations IACBMC represents the collective interest
More informationBUDGET STATUS REPORT FOR OPERATING FUNDS As of March 31, General Fund Revenues
BUDGET STATUS REPORT FOR OPERATING FUNDS As of March 31, 2016 General Fund Revenues Tax collections through March 2016 as a percentage of budget are just about even with those through March 2015. Current
More information2018 CANDIDATES BRIEFING GUIDE
COUNTY COMMISSIONERS ASSOCIATION OF OHIO 2018 CANDIDATES BRIEFING GUIDE STRONGER COUNTIES. STRONGER PARTNERSHIP. STRONGER OHIO. County government stands in a very different place than it did nearly 20
More informationMonthly Financials November 30, 2017
Monthly Financials November 30, 2017 Combining All Fund Revenue, Expenditures & Monthly Financials Table of Contents Budget Comparison 1 Bank Account Balances 2 Summary of Government wide Statement of,
More informationMost non-farm jobs in Texas are in the general area of a. manufacturing.
Government decisions regarding revenues, expenditures, and borrowing are referred to as a. monetary policy. b. foreign policy. c. banking policy. *d. fiscal policy. Texas has generally resisted using all
More informationAPPROPRIATIONS COMMITTEE 2017 COMMITTEE ACTION INDEX BILL NUMBER SUBJECT DATE OF HEARING/ DISCUSSION
BILL NUMBER SUBJECT DATE OF HEARING/ DISCUSSION HB 2002 Exempting the division of legislative post audit from the monumental building surcharge. DATE OF FINAL ACTION BY FULL COMMITTEE 1/23/17 Be passed
More informationHOUSE REPUBLICAN STAFF ANALYSIS
HOUSE REPUBLICAN STAFF ANALYSIS Bill: House File 648 Committee: Appropriations Date: June 21, 2013 Floor Manager: Rep. Soderberg Staff: Brad Trow Debt Reduction, Pension Obligations, & One-time Appropriations
More informationBackground & Overview
EXHIBIT C Senate Committee on Revenue and Economic Development Date: 2-14-2017 Total pages: 69 Exhibit begins with: C1 thru: C69 Background & Overview Applied Analysis was retained by the Local Government
More informationLOCKLAND LOCAL SCHOOL DISTRICT. Financial Statements. Year Ended June 30, 2017 With Accountant s Compilation Report
LOCKLAND LOCAL SCHOOL DISTRICT Financial Statements With Accountant s Compilation Report TABLE OF CONTENTS Accountant s Compilation Report... 1 Basic Financial Statements: Government-wide Financial Statements:
More informationDAYTON METRO LIBRARY MONTGOMERY COUNTY, OHIO. Basic Financial Statements Cash Basis December 31, 2011 (with Independent Auditors Report)
DAYTON METRO LIBRARY MONTGOMERY COUNTY, OHIO Basic Financial Statements Cash Basis December 31, 2011 (with Independent Auditors Report) TABLE OF CONTENTS Independent Auditors Report... 1-2 Management s
More informationColeman County, Texas PROPOSED BUDGET
Coleman County, Texas 2019 PROPOSED BUDGET This budget will raise more total property taxes than last year s budget by $473,646.85 or 14%, and of that amount $462,976.04 is tax revenue to be raised from
More informationIntroduction to Missouri s State Budget
Introduction to Missouri s State Budget 2019 WWW.MOBUDGET.ORG @MISSOURIBUDGET /MOBUDGET 314-833-5111 Missouri s State Budget: It s About People The state budget is more than just a spreadsheet. Every number
More informationMcCreary Veselka Bragg & Allen P.C. Attorneys at Law. A Guide for Setting Tax Rates
McCreary Veselka Bragg & Allen P.C. Attorneys at Law A Guide for Setting Tax Rates TRUTH-IN-TAXATION 2018 for Our Clients We are pleased to present this easy-to-use guidebook to help you with this year
More informationThe property tax is the predominant method communities use to raise additional revenues in Ohio. The property tax comes in two forms:
INTRODUCTION The cost to educate young people across the state is significant and those costs continue to rise. More Ohio tax dollars are spent for primary and secondary education than for any other single
More informationMARIETTA MUNICIPAL COURT WASHINGTON COUNTY, OHIO ANNUAL REPORT
MARIETTA MUNICIPAL COURT WASHINGTON COUNTY, OHIO ANNUAL REPORT -2009- For the Period: January 1, 2009 December 31, 2009 TABLE OF CONTENTS I. Introduction 1 II. Judge s Comments 2 III. Civil Division 3
More informationHistory of State Funding for Ohio s Public Libraries
History of State Funding for Ohio s Public Libraries Free libraries maintained by the people are cradles of democracy, and their spread can never fail to extend and strengthen the democratic idea, the
More informationDepartment of State Health Services Riders and Special Provisions
Department of State Health Services Riders and Special Provisions SB 1 DSHS Riders 43. Mentally Ill Offender Screening. Pursuant to Health and Safety Code, Section 614.013 & 614.017, the Department of
More informationCommunity Corrections Partnership AB 109 Funds
Community Corrections Partnership AB 109 Funds $45.7 Million for Public Safety Where Has it Gone? SUMMARY Since 2011, Shasta County has received Assembly Bill 109 funding from the State of California for
More informationMETROPARKS OF BUTLER COUNTY BUTLER COUNTY, OHIO
FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 JONATHAN R. GRANVILLE, EXECUTIVE DIRECTOR CASH BASIS BASIC FINANCIAL STATEMENTS TABLE OF CONTENTS Table of Contents... 1 Accountant s Compilation
More informationHB49 FY State Budget Analysis. Overview of Proposed Changes Impacting County Boards of DD
Serving People with Developmental Disabilities 73. E. Wilson Bridge Road, Suite B-1 Worthington, OH 43085 Last Updated: March 23, 2017 HB49 FY2018-19 State Budget Analysis Overview of s Impacting County
More informationLEVY ALTERNATIVES. Presented by: Rebecca C. Princehorn, Esq. Matthew L. Stout, Esq. Catherine M. Swartz, Esq.
Revised: April 10, 2017 LEVY ALTERNATIVES Presented by: Rebecca C. Princehorn, Esq. Matthew L. Stout, Esq. Catherine M. Swartz, Esq. BRICKER & ECKLER LLP 100 South Third Street Columbus, Ohio 43215 (614)
More informationBudget bill that has the state employee modernization legislation. It only affects state employees. Creates classified and unclassified employees.
Budget bill that has the state employee modernization legislation. It only affects state employees. Creates classified and unclassified employees. All employees are unclassified, unless federal law or
More informationPublic School Finance 101
Public School Finance 101 FREQUENTLY ASKED QUESTIONS When were new operating tax levies passed in the Eastwood district? Continuing Operating Property Tax Levies were passed by district voters in 1976,
More informationCopley-Fairlawn City Schools, Summit County Five Year Forecast Assumptions October, 2011
Copley-Fairlawn City Schools, Summit County Five Year Forecast Assumptions October, 2011 The Copley-Fairlawn City School District has achieved Excellent status as measured and reported in the state issued
More informationFund Organizational Chart
Fund Organizational Chart General Fund 1100 BOARD OF SUPERVISORS GOVERNMENTAL FUNDS Special Revenue Funds Capital Project Funds 1410 1420 PROPRIETARY FUNDS ELECTED DEPARTMENTS CLERK OF THE BOARD HEALTH
More informationState & Local Tax Alert
State & Local Tax Alert Breaking state and local tax developments from Grant Thornton LLP Ohio Enacts Budget Including Expanded Sales Tax Nexus, Municipal Income Tax Changes, and Amnesty Program The Ohio
More informationCAROLE KEETON STRAYHORN,
Truth-In-Taxation A Guide for Setting School District Tax Rates July 2006 CAROLE KEETON STRAYHORN, Texas Comptroller TEXAS PROPERTY TAX Truth-In-Taxation A Guide for Setting School District Tax Rates
More informationChapter 14 MUNICIPALLY IMPOSED TAXES AND FEES
Chapter 14 MUNICIPALLY IMPOSED TAXES AND FEES Some locally-imposed taxes and fees are optional, and a given municipality may have imposed all or portions of their taxing authority under that item. Other
More informationItems in the State Budget Affecting Municipalities
Items in the State Budget Affecting Municipalities Curt Witynski, Assistant Director, League of Wisconsin Municipalities increase in equalized value from net new construction. All of the exceptions and
More informationFunding Subcommittee Report for the Legislative Committee on the Future Funding of the Bureau for Children with Medical Handicaps
Funding Subcommittee Report for the Legislative Committee on the Future Funding of the Bureau for Children with Medical Handicaps The goal for the Funding subcommittee for the LCFFBCMH was to come up with
More informationBackground & Overview
Background & Overview Applied Analysis was retained by the Local Government Fiscal Working Group to review and analyze issues related to Nevada s tax system, including, without limitation, those specific
More informationFrequently Asked Questions
Frequently Asked Questions Q. What is an Informal Value Review? The Informal Value Review is your opportunity as a property owner to communicate with an auditor's office representative and have questions
More informationDepartment of Legislative Services
Department of Legislative Services Maryland General Assembly 2005 Session HB 94 FISCAL AND POLICY NOTE House Bill 94 Judiciary (Delegates Anderson and Marriott) Corrections - Diminution of Confinement
More informationHuman Services Funding in Summit County Ohio
Human Services Funding in Summit County Ohio Introduction This analysis provides an overview of the financial activities of human service agencies serving the residents of the Summit County. Human services
More informationProperty Tax Relief Frequently Asked Questions Act 72 of 2004: The Homeowner Tax Relief Act
Property Tax Relief Frequently Asked Questions Act 72 of 2004: The Homeowner Tax Relief Act The following pages contain questions and answers on five Act 72 topics: How To Qualify For Property Tax Relief...Page
More informationThis publication is a slight revision of four news releases recently made available to Oregon newspapers.
Understanding Oregon's Four 1986 Tax Initiatives This publication is a slight revision of four news releases recently made available to Oregon newspapers. Part 1. How Does the Current System Work? Part
More informationTYPICALLY - LESS THAN ONE-THIRD OF THE PROPERTY TAX BILL IS FOR COUNTY GOVERNMENT EXAMPLE FOR RESIDENTIAL TAXPAYER
1 TAX REFORM Where Do Tax Dollars Go? What has the County Done with Additional Property Tax Revenue? How has the State Contributed to the Problem? How will State Tax Cut Proposals Affect our County? Where
More information2004 PAY TABLES FOR COUNTY OFFICIALS
Bulletin 2003-05 November 2003 INTRODUCTION 2004 PAY TABLES FOR COUNTY OFFICIALS On December 8, 2000, Governor Taft signed House Bill 712 as an emergency measure, and it thus became effective immediately.
More informationDRC Budget Overview. Correctional Institution Inspection Committee
DRC Budget Overview April 21, 2015 FY16-17 DRC Budget Overview The following are key points from DRC Director Mohr s testimony to the House Finance Transportation Subcommittee: Increase in prison operations
More informationState Taxation. Income Taxes. Upper Income Tax Rate
25 State Taxation The 2005 regular session saw numerous tax changes, ranging from bold reforms to minor, temporary adjustments. As in 2001 and 2003, the General Assembly failed to address its structural
More informationFive Year Forecast Financial Report
May, 2018 RIVERSIDE LOCAL SCHOOL DISTRICT - - LAKE COUNTY Five Year Forecast Financial Report 1 Table of Contents Table of Contents 2 Executive Summary 3 PAGE # Revenue Overview 4 1.010 - General Property
More informationSENATE BILL 173 REQUIRES COUNTIES TO DESIGNATE TUBERCULOSIS CONTROL UNITS AND PROVIDES A REIMBURSEMENT MECHANISM FOR DETAINMENT COSTS
BULLETIN 2000-04 SENATE BILL 173 REQUIRES COUNTIES TO DESIGNATE TUBERCULOSIS CONTROL UNITS AND PROVIDES A REIMBURSEMENT MECHANISM FOR DETAINMENT COSTS Effective Date: October 10, 2000 Revised Code Sections
More informationPUBLIC DEFENDER 0101 GENERAL FUND
PUBLIC DEFENDER The Public Defender's office provides legal advice, counsel, and defense services to needy and financially indigent citizens accused of crimes, as required by Florida law. The County portion
More informationSummary of the Governor s Proposed Budget for
LEGISLATION & PUBLIC INFORMATION UNIT 1831 K Street Sacramento, CA 95811-4114 Tel: (916) 504-5800 TTY: (800) 719-5798 Toll Free: (800) 776-5746 Fax: (916) 504-5807 www.disabilityrightsca.org Summary of
More informationOLC HB 64 - State Budget Analysis
OLC HB 64 - State Budget Analysis FY 2015 GRF Ending Balance Section: 512.20 Description: Requires the Director of OBM to allocate cash from the FY 2015 surplus GRF revenue (year ending) that would otherwise
More informationTWINSBURG CITY SCHOOL DISTRICT FREQUENTLY ASKED QUESTIONS REGARDING THE DISTRICT S FINANCIAL LANDSCAPE MAY, 2018
TWINSBURG CITY SCHOOL DISTRICT FREQUENTLY ASKED QUESTIONS REGARDING THE DISTRICT S FINANCIAL LANDSCAPE MAY, 2018 THE 6.9 MILL RENEWAL LEVY 1. What can you tell me about this levy? Didn t we see it on the
More information11/5/15. Levies 101: A Crash Course for Board Members. Where are we going today? Disclaimer. Level-setting: terminology What are our options?
Levies 101: A Crash Course for Board Members Shadya Y. Yazback Deputy Director of Legal Services OSBA Capital Conference November 11, 2015 OSBA leads the way to educational excellence by serving Ohio s
More informationDELAWARE-MORROW MENTAL HEALTH AND RECOVERY SERVICES BOARD DELAWARE COUNTY
DELAWARE-MORROW MENTAL HEALTH AND RECOVERY SERVICES BOARD Audit Report Year Ended December 31, 2014 Board of Directors Delaware-Morrow Mental Health and Recovery Services Board 40 North Sandusky Street,
More informationBUDGET STATUS REPORT FOR OPERATING FUNDS As of June 30, General Fund Revenues
BUDGET STATUS REPORT FOR OPERATING FUNDS As of June 30, 2016 General Fund Revenues Tax collections through June 2016 as a percentage of budget are even with those through June 2015. Current year tax collections
More informationHilliard City School District
Hilliard City School District Five-Year Forecast For the Projected Years Ending June 30, 2018 through June 30, 2022 October 2017 Please visit the Ohio Department of Education website at ftp://ftp.ode.state.oh.us/geodoc/5-yrforecast/.
More informationEXHIBIT D-4. Oklahoma Tax Changes. Alterations in Income and Gross Production Taxes and Their Impact on the Oklahoma Tax Base
EXHIBIT D-4 1 Oklahoma Tax Changes Alterations in Income and Gross Production Taxes and Their Impact on the Oklahoma Tax Base 2 Oklahoma s Tax System Eight Major Tax Types Individual Income Tax Corporate
More informationCost-Benefit Methodology July 2011
Cost-Benefit Methodology July 2011 Criminal Justice Commission State of Oregon Michael Wilson This publication was supported in part by US Department of Justice grant # 2008-BJ-CX-K003 awarded to the Oregon
More informationGENERAL ASSEMBLY OF NORTH CAROLINA. Session Legislative Fiscal Note FISCAL IMPACT FY FY FY FY FY
GENERAL ASSEMBLY OF NORTH CAROLINA Session 2005 Legislative Fiscal Note BILL NUMBER: Senate Bill 1126 (Ratified Edition) SHORT TITLE: Implement CRFL/Amend Fisheries Laws. SPONSOR(S): FISCAL IMPACT Yes
More informationCONFERENCE COMMITTEE REPORT BRIEF SENATE BILL NO. 101
SESSION OF 2015 CONFERENCE COMMITTEE REPORT BRIEF SENATE BILL NO. 101 As Agreed to May 14, 2015 Brief* SB 101 would amend the Kansas Transportation Network Company (TNC) Services Act (Act), enacted in
More informationBrunswick City School District Five Year Financial Forecast Fiscal Year 2017 to Fiscal Year 2021 (Including Historical Data)
Brunswick City School District Five Year Financial Forecast Fiscal Year 2017 to Fiscal Year 2021 (Including Historical Data) Prepared by the Office of the Treasurer/CFO 3643 Center Road Brunswick, Ohio
More informationIntroduction to Missouri s State Budget
Introduction to Missouri s State Budget 2018 WWW.MOBUDGET.ORG @MISSOURIBUDGET /MOBUDGET 314-833-5111 Missouri s State Budget: It s About People The state budget is more than just a spreadsheet. Every number
More informationState Budget Update District Financial Forecasting Workshop
State Budget Update District Financial Forecasting Workshop OSBA Capital Conference Stacy Overly and Mike Sobul November 13, 2017 PUBLIC FINANCE RESOURCES: EMPOWERING THE PUBLIC'S FINANCIAL LEADERS 1 Overview
More informationComparison of House and Senate Budget Actions
Teacher Pensions Rejected a Department of Legislative Services (DLS) recommendation to transfer 50 percent of teacher retirement expenses to the local boards of education. However, the Committee did approve
More informationIssues for Employers as Health Care Legislation Moves to the Senate
WHITE PAPER May 2017 Issues for Employers as Health Care Legislation Moves to the Senate Although the American Health Care Act, as passed by the U.S. House of Representatives, mainly affects the individual
More informationv Vorys, Sater, Seymour and Pease LLP Legal Counsel
Vorys, Sater, Seymour and Pease LLP M E M O R A N D U M TO: FROM: Jonathan D. Iten DATE: RE: Applicability of Non-Collective Bargaining Provisions of SB 5 to Ohio Public Libraries Senate Bill 5, as passed
More informationDATE ISSUED: 3/17/ of 16 UPDATE 104 CCG(LEGAL)-P
Table of Contents Section I: Maintenance Taxes... 2 Tax Rate Cap... 2 Appraisal Roll... 2 Disaster Area... 3 Meeting on Budget and Proposed Tax Rate... 3 Tax Rate... 4 Effective Tax Rate... 5 Maintenance
More informationCOURT SUPPORT SERVICES
COURT SUPPORT SERVICES Court Support Services includes administrative and operating support funding provided by the Board of County Commissioners for the Judiciary, the Law Libraries, the State Attorney,
More informationBUDGET & TAX PRIMER THE TEXAS. Where the State s Money Comes From & How It is Spent. Center for Public Policy Priorities
Center for Public Policy Priorities The CPPP is a non-partisan, non-profit policy research organization seeking sound solutions to the challenges faced by low- and moderate-income Texans. The Center is
More informationCash Balance June 30 15,940,136 15,271,647 13,479,243 12,241,640 11,698,295 10,837,831 9,756,394 8,379,673
Whitehall City School District Schedule Of Revenue, Expenditures and Changes In Fund Balances Actual and Forecasted Operating Fund ACTUAL FORECASTED Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal
More informationNorthwest Local School District (Hamilton County) 5-Year Forecast Assumptions May 11, 2015
Northwest Local School District (Hamilton County) 5-Year Forecast Assumptions May 11, 2015 Disclaimers The 5-year forecast for Northwest Local School District (Hamilton County) is derived from the last
More informationDEMOCRATIC GUBERNATORIAL NOMINEE AND FORMER HOUSE DEMOCRATIC LEADER STACEY ABRAMS
DEMOCRATIC GUBERNATORIAL NOMINEE AND FORMER HOUSE DEMOCRATIC LEADER STACEY ABRAMS 2018 PROPOSED CONSTITUTIONAL AMENDMENTS, STATEWIDE REFERENDA, AND BALLOT QUESTIONS On the 2018 General Election Ballot,
More informationTAX CUTS AND APPROPRIATIONS:
TAX CUTS AND APPROPRIATIONS: SELECTED ISSUES PRESENTED TO HOUSE COMMITTEE ON WAYS AND MEANS LEGISLATIVE BUDGET BOARD STAFF February 2015 TOPICS ADDRESSED We were asked to provide information on the following:
More informationHOW ARE YOUR TAX DOLLARS BEING USED
HOW ARE YOUR TAX DOLLARS BEING USED Property taxes are comprised of residential and commercial real property, business personal property, motor vehicles and represent over 55% of the general revenue for
More information